On the taxation of non-residents

Parliamentarians, representatives of government and non-governmental organizations, entrepreneurs spoke on Profit Tax at the round table.

Sukhum. October 21. Apsnypress. Lana Tsvizhba.  Deputy Minister of Taxes and Duties Alexander Gulia proposed for discussion one of the topics - the taxation of entrepreneurs not residents of the country engaged in business in Abkhazia.
 
 In particular, they talked about the transport workers who carry out cargo transportation. "They have an income in Abkhazia, but do not stand on tax accounting. However, the law provides the payment of certain taxes. Mediator of earned income pays the tax of 6%, "- Gulia said.
 
 On this occasion, Deputy Prime Minister of Abkhazia, Finance Minister Dmitry Serikov said: "If the income tax paid in the neighboring country, he shall be credited in the State where a company is registered. For example, the transport company incorporated in the Russian Federation, is hired for the transportation of goods from Russia to Abkhazia and gets about 100 thousand rubles. The Company is subject to taxation, according to Russian law. And if the international transport, the question of income distribution is between the two neighboring countries. It is written almost in every international law. " According to him, in the case where the international carrier brought goods to Abkhazia, the tax amount should be paid by the carrier. "Sum of transportation, for example, 100 thousands. The Russian company receives 94 thousand and 6 thousand rubles is the budget of Abkhazia. After that, the company requests a certificate from the tax office that the tax paid to the budget of Abkhazia, provides this certificate to the tax office in Russia, and this tax will be reckoned to them ", - explained the situation Serikov.
 
 But, in practice, the Abkhaz businessmen pay taxes from their own funds, explained chairman of the Association of Entrepreneurs of Abkhazia Roman Kacharava 
 
 Commenting on the issue, Chairman of the Parliamentary Committee on Budget, credit institutions, Taxes and Finance George Agrba stressed that one can avoid double taxation by signing a relevant agreement or convention with the Russian side.
 
 And, according to Dmitry Serikov, "the draft agreement has been developed in two versions: by the Parliament and the Cabinet, and by the end of the year it will be presented".