{"id":10621,"date":"2023-04-27T10:00:00","date_gmt":"2023-04-27T07:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=10621"},"modified":"2023-04-27T12:36:08","modified_gmt":"2023-04-27T09:36:08","slug":"k%c9%99nd-t%c9%99s%c9%99rrufati-m%c9%99hsullari-satan-fiziki-s%c9%99xsl%c9%99rd%c9%99n-vergi-tutulmasi","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=10621","title":{"rendered":"K\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131 satan fiziki \u015f\u0259xsl\u0259rd\u0259n vergi tutulmas\u0131"},"content":{"rendered":"\n

K\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131 satan fiziki \u015f\u0259xsl\u0259rd\u0259n vergi tutulmas\u0131<\/strong><\/p>\n\n\n\n

V\u0259t\u0259nda\u015flardan k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131 alan vergi \u00f6d\u0259yicil\u0259ri bir \u00e7ox hallarda v\u0259t\u0259nda\u015flara \u00f6d\u0259dikl\u0259ri m\u0259bl\u0259\u011fl\u0259rd\u0259n vergi tutur, bunu \u00f6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 vergi hesabatlar\u0131nda \u0259ks etdirirl\u0259r.<\/p>\n\n\n

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\"\"<\/figure><\/div>\n\n\n

Vergi M\u0259c\u0259ll\u0259sinin 101.6.-c\u0131 madd\u0259sin\u0259 \u0259sas\u0259n, vergi \u00f6d\u0259yicisi kimi vergi orqan\u0131nda u\u00e7otda olmayan fiziki \u015f\u0259xsl\u0259rin \u201cNa\u011fds\u0131z hesabla\u015fmalar haqq\u0131nda\u201d Qanunun 3.5-ci madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n mallar\u0131n t\u0259qdim edilm\u0259sind\u0259n \u0259ld\u0259 edil\u0259n g\u0259lirl\u0259rind\u0259n (bu M\u0259c\u0259ll\u0259 il\u0259 vergid\u0259n azad olunan g\u0259lirl\u0259r istisna olmaqla) x\u0259rcl\u0259r \u00e7\u0131x\u0131lmadan 5 % d\u0259r\u0259c\u0259 il\u0259 vergi tutulur.<\/p>\n\n\n\n

\u201cNa\u011fds\u0131z hesabla\u015fmalar haqq\u0131nda\u201d Qanunun 3.5.-ci madd\u0259sind\u0259 is\u0259 g\u00f6st\u0259rilib ki, vergi \u00f6d\u0259yicil\u0259ri t\u0259r\u0259find\u0259n vergi \u00f6d\u0259yicisi olmayan fiziki \u015f\u0259xsl\u0259rd\u0259n a\u015fa\u011f\u0131dak\u0131 mallar na\u011fd qaydada sat\u0131n al\u0131na bil\u0259r:<\/p>\n\n\n\n

– k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n istehsal\u00e7\u0131lar\u0131ndan k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131;<\/p>\n\n\n\n

– \u0259lvan v\u0259 qara metal q\u0131r\u0131nt\u0131lar\u0131;<\/p>\n\n\n\n

– utilizasiya v\u0259 dig\u0259r m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn ka\u011f\u0131z, \u015f\u00fc\u015f\u0259 v\u0259 plastik m\u0259mulatlar\u0131;<\/p>\n\n\n\n

– utilizasiya m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn i\u015fl\u0259nmi\u015f \u015finl\u0259r;<\/p>\n\n\n\n

– xam d\u0259ri.<\/p>\n\n\n\n

Qanunvericiliyin bu m\u00fcdd\u0259alar\u0131na \u0259saslanark\u0259n 101.6-c\u0131 madd\u0259d\u0259ki \u201cbu M\u0259c\u0259ll\u0259 il\u0259 vergid\u0259n azad olunan g\u0259lirl\u0259r istisna olmaqla\u201d ifad\u0259si n\u0259z\u0259rd\u0259n qa\u00e7\u0131r\u0131lmamal\u0131d\u0131r. Bundan \u0259lav\u0259, Vergi M\u0259c\u0259ll\u0259sinin 102.1.11-ci madd\u0259sind\u0259 g\u00f6st\u0259rilib ki, bilavasit\u0259 k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n istehsal\u0131ndan al\u0131nan g\u0259lirl\u0259r g\u0259lir vergisind\u0259n azadd\u0131r. Dem\u0259li, M\u0259c\u0259ll\u0259nin 101.6-c\u0131 madd\u0259sind\u0259 \u00f6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 5% vergi tutulmas\u0131 m\u00fcdd\u0259as\u0131 yaz\u0131lsa da, 102.1.11-ci madd\u0259y\u0259 \u0259sas\u0259n, k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n istehsal\u00e7\u0131lar\u0131 g\u0259lir vergisind\u0259n azad edildiyin\u0259 g\u00f6r\u0259 onlara \u00f6d\u0259nil\u0259n g\u0259lirl\u0259rg\u0259n 5% vergi tutulmur.<\/p>\n\n\n\n

M\u0259s\u0259l\u0259 il\u0259 ba\u011fl\u0131 iki sual meydana g\u0259lir:<\/p>\n\n\n\n

1. Hans\u0131 n\u00f6v k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n istehsal\u0131 m\u00f6vcuddur?<\/p>\n\n\n\n

2. Fiziki \u015f\u0259xsl\u0259rd\u0259n k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131 alan \u015f\u0259xsl\u0259r h\u0259min fiziki \u015f\u0259xsl\u0259rin al\u0131b-satan yox, istehsal\u00e7\u0131 olduqlar\u0131n\u0131 nec\u0259 m\u00fc\u0259yy\u0259nl\u0259dir\u0259 bil\u0259r?<\/p>\n\n\n\n

\u0130stehsal olunan k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131 dedikd\u0259, ad\u0259t\u0259n, heyvandarl\u0131q v\u0259 bitki\u00e7ilik m\u0259hsullar\u0131, m\u0259s\u0259l\u0259n, diri heyvanlar, meyv\u0259, bu\u011fda, d\u0259nli bitkil\u0259r, s\u00fcd, qat\u0131q v\u0259 s. n\u0259z\u0259rd\u0259 tutulur.<\/p>\n\n\n\n

\u0130kinci suala g\u0259ldikd\u0259, n\u0259 h\u0259r hans\u0131 qaydalara, n\u0259 d\u0259 birba\u015fa t\u0259cr\u00fcb\u0259d\u0259 k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131 istehsal ed\u0259n fiziki \u015f\u0259xsl\u0259rin istehsal\u00e7\u0131 olub-olmad\u0131\u011f\u0131n\u0131n m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si prosedurlar\u0131 yoxdur.
Praktiki olaraq k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131 istehsal ed\u0259n fiziki \u015f\u0259xsl\u0259rin bu m\u0259hsullar\u0131 istehsal etm\u0259k \u00fc\u00e7\u00fcn torpaq sah\u0259si, heyvanlar\u0131, meyv\u0259 a\u011faclar\u0131 kimi aktivl\u0259ri olmal\u0131d\u0131r ki, o, istehsal\u00e7\u0131 kimi tan\u0131ns\u0131n. K\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsulunu alan \u015f\u0259xs is\u0259 k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsulunu satan \u015f\u0259xsd\u0259n qeyd edilmi\u015f aktivl\u0259rinin olub-olmamas\u0131 haqq\u0131nda h\u0259r hans\u0131 s\u0259n\u0259d t\u0259l\u0259b ed\u0259 bilm\u0259z. Bu, qanunsuz t\u0259l\u0259b olard\u0131.<\/p>\n\n\n\n

M\u0259s\u0259l\u0259n: \u201cAA\u201d MMC ictimai ia\u015f\u0259 xidm\u0259ti g\u00f6st\u0259r\u0259n h\u00fcquqi \u015f\u0259xsdir v\u0259 fiziki \u015f\u0259xsl\u0259rd\u0259n m\u00fct\u0259madi olaraq h\u0259r ay 10.000 manatl\u0131q k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131 al\u0131r. \u015eirk\u0259t ilkin olaraq fiziki \u015f\u0259xsd\u0259n m\u0259hsullar\u0131 ald\u0131\u011f\u0131n\u0131 mallar\u0131n al\u0131\u015f akt\u0131 (elektron) il\u0259 r\u0259smil\u0259\u015fdirm\u0259lidir. Bu halda m\u0259hsul alan MMC m\u0259hsul satan fiziki \u015f\u0259xsin birba\u015fa istehsal\u00e7\u0131 oldu\u011funa \u0259mindirs\u0259, \u00f6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 5% vergini tutmayacaq.
B\u0259s MMC m\u0259hsul satan fiziki \u015f\u0259xsin birba\u015fa istehsal\u00e7\u0131 olmas\u0131na \u0259min deyils\u0259, 5% vergi tutulmal\u0131d\u0131rm\u0131?<\/p>\n\n\n\n

Vergi M\u0259c\u0259ll\u0259sinin 101.6.-c\u0131 madd\u0259si v\u0259 \u201cNa\u011fds\u0131z hesabla\u015fmalar haqq\u0131nda\u201d qanunun 3.5.-ci madd\u0259si k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n istehsal\u00e7\u0131lar\u0131na t\u0259tbiq edilir, k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131 al\u0131b-satan, vergi \u00f6d\u0259yicisi olmayan fiziki \u015f\u0259xl\u0259r\u0259 is\u0259 t\u0259tbiq edilmir. Odur ki, \u201cAA\u201d MMC h\u0259r iki halda k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131 il\u0259 ba\u011fl\u0131 vergi \u00f6d\u0259yicisi olmayan fiziki \u015f\u0259xl\u0259r\u0259 \u00f6d\u0259nil\u0259n m\u0259bl\u0259\u011fd\u0259n he\u00e7 bir vergi tutmayacaq.<\/p>\n\n\n\n

Sad\u0259c\u0259, al\u0131c\u0131 \u015firk\u0259t m\u0259hsullar\u0131n al\u0131\u015f\u0131n\u0131 mallar\u0131n al\u0131\u015f aktlar\u0131 il\u0259 r\u0259smil\u0259\u015fdirdiyind\u0259n vergi orqanlar\u0131nda bununla ba\u011fl\u0131 m\u0259nb\u0259yi m\u0259lum olan m\u0259lumatlar formala\u015fd\u0131\u011f\u0131na g\u00f6r\u0259 vergi orqanlar\u0131 m\u00fcvafiq daxili prosedurlar aparmaqla k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131 al\u0131b-satan vergi \u00f6d\u0259yicisi olmayan fiziki \u015f\u0259xl\u0259ri vergiy\u0259 c\u0259lb ed\u0259c\u0259kl\u0259r.<\/p>\n\n\n\n

m\u0259nb\u0259: csgroup.az<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131 satan fiziki \u015f\u0259xsl\u0259rd\u0259n vergi tutulmas\u0131 V\u0259t\u0259nda\u015flardan k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131 alan vergi \u00f6d\u0259yicil\u0259ri bir \u00e7ox hallarda v\u0259t\u0259nda\u015flara \u00f6d\u0259dikl\u0259ri m\u0259bl\u0259\u011fl\u0259rd\u0259n vergi tutur, bunu \u00f6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 vergi hesabatlar\u0131nda \u0259ks etdirirl\u0259r. Vergi M\u0259c\u0259ll\u0259sinin 101.6.-c\u0131 madd\u0259sin\u0259 \u0259sas\u0259n,…<\/p>\n","protected":false},"author":2,"featured_media":10622,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12,7],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/10621"}],"collection":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10621"}],"version-history":[{"count":2,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/10621\/revisions"}],"predecessor-version":[{"id":10625,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/10621\/revisions\/10625"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/10622"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10621"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10621"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10621"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}