Since 2021, the Law of the Republic of Tajikistan "On Amendments and Additions to the Tax Code of the Republic of Tajikistan" adopted a new edition of the Tax Code. The main amendments are aimed at the taxation of electronic services provided by foreign entities (the so-called "tax on Google"). This decision was made in connection with the rapid development of information technology and Internet commerce, and when making amendments to the code, the best practices of such countries as Russia, Uzbekistan, Spain, etc. were used.