PECULIARITIES OF THE APPLICATION OF VALUE ADDED TAX TO FOREIGN LEGAL EMPLOYEES INDICATING THE USE OF ELECTRONIC FORM.

This scientific work analyzes the specific features of the application of value added tax (VAT) to foreign legal entities that provide services in electronic form. With the growth of the global digital economy, the increasing scope of electronic services requires special attention to the VAT tax mechanisms. This study examines the adaptation of foreign companies to the national taxation legislation, the processes of calculation and payment of VAT, as well as the rules introduced in this regard in international experience and their practice. In this regard, the existing provisions of the legislation of Uzbekistan will be analyzed, and suggestions and recommendations will be developed for the effective application of this tax.