{"id":11013,"date":"2023-05-06T05:00:00","date_gmt":"2023-05-06T02:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=11013"},"modified":"2023-05-05T20:10:58","modified_gmt":"2023-05-05T17:10:58","slug":"muhasibat-ucotu-nec%c9%99-aparilmalidir","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=11013","title":{"rendered":"M\u00fchasibat u\u00e7otu nec\u0259 apar\u0131lmal\u0131d\u0131r"},"content":{"rendered":"\n<p class=\"has-medium-font-size\"><strong>M\u00fchasibat u\u00e7otu nec\u0259 apar\u0131lmal\u0131d\u0131r<\/strong><\/p>\n\n\n\n<p>\u0130ki h\u00fcquqi \u015f\u0259xs aras\u0131nda mallar\u0131n t\u0259qdim edilm\u0259sin\u0259 dair b\u00fct\u00fcn m\u00fch\u00fcm \u015f\u0259rtl\u0259r, t\u0259r\u0259fl\u0259rin irad\u0259 ifad\u0259l\u0259ri e-mail yaz\u0131\u015fmalar\u0131nda t\u0259sbit v\u0259 b\u0259yan olunub.&nbsp;Ba\u015fqa bir yaz\u0131l\u0131 s\u0259n\u0259d formas\u0131nda m\u00fcqavil\u0259 t\u0259rtib edilm\u0259yib. Bunun \u0259sas\u0131nda qaim\u0259l\u0259r t\u0259rtib edilib v\u0259 \u00f6d\u0259ni\u015fl\u0259r h\u0259yata ke\u00e7irilib. Qanunla buna yol verilirmi?<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"alignleft size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/rockvell.com\/wp-content\/uploads\/2023\/05\/1683274502-muhasibat-ucotu.jpg\" alt=\"\" class=\"wp-image-11014\" width=\"475\" height=\"316\" srcset=\"https:\/\/rockvell.com\/wp-content\/uploads\/2023\/05\/1683274502-muhasibat-ucotu.jpg 1000w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/05\/1683274502-muhasibat-ucotu-300x200.jpg 300w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/05\/1683274502-muhasibat-ucotu-768x512.jpg 768w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/05\/1683274502-muhasibat-ucotu-360x240.jpg 360w\" sizes=\"(max-width: 475px) 100vw, 475px\" \/><\/figure><\/div>\n\n\n<p>\u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n bildirilib ki, \u201cM\u00fchasibat u\u00e7otu haqq\u0131nda\u201d Qanunun 3.1-ci madd\u0259sin\u0259 \u0259sas\u0259n, b\u00fct\u00fcn m\u00fchasibat u\u00e7otu subyektl\u0259rind\u0259 m\u00fchasibat u\u00e7otunun bu Qanunla m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcvafiq m\u00fchasibat u\u00e7otu standartlar\u0131na v\u0259 u\u00e7ot qaydalar\u0131na uy\u011fun apar\u0131lmas\u0131 m\u0259cburidir.<\/p>\n\n\n\n<p>Vergi M\u0259c\u0259ll\u0259sinin 16.1.3-c\u00fc madd\u0259sinin m\u00fcdd\u0259alar\u0131na \u0259sas\u0259n, qanunvericilikl\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada g\u0259lirl\u0259rinin (x\u0259rcl\u0259rinin), o c\u00fcml\u0259d\u0259n,&nbsp;vergid\u0259n azad edil\u0259n g\u0259lirl\u0259rinin (x\u0259rcl\u0259rinin) v\u0259 vergitutma obyektl\u0259rinin u\u00e7otunu aparmaq b\u00fct\u00fcn vergi \u00f6d\u0259yicil\u0259rinin v\u0259zif\u0259sidir.<\/p>\n\n\n\n<p>Bunlarla yana\u015f\u0131, Vergi M\u0259c\u0259ll\u0259sinin 71-1-ci madd\u0259sin\u0259 \u0259sas\u0259n mallar\u0131 t\u0259qdim ed\u0259n, i\u015fl\u0259ri g\u00f6r\u0259n v\u0259 xidm\u0259tl\u0259ri g\u00f6st\u0259r\u0259n vergi orqan\u0131nda u\u00e7otda olan \u015f\u0259xs elektron qaim\u0259-faktura t\u0259qdim etm\u0259lidir.<\/p>\n\n\n\n<p>Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin 14 mart 2017-ci il tarixli 89 n\u00f6mr\u0259li Q\u0259rar\u0131 il\u0259 t\u0259sdiq edilmi\u015f \u201cElektron qaim\u0259-fakturan\u0131n t\u0259tbiqi, u\u00e7otu v\u0259 istifad\u0259si Qaydalar\u0131\u201dn\u0131n (bundan sonra &#8211; Qaydalar) 1.2-ci b\u0259ndin\u0259 \u0259sas\u0259n elektron qaim\u0259-faktura &#8211; bu Qaydalara uy\u011fun olaraq t\u0259rtib edilm\u0259kl\u0259, elektron formada haz\u0131rlanan v\u0259 mallar\u0131 t\u0259qdim ed\u0259n, i\u015fl\u0259ri g\u00f6r\u0259n v\u0259 xidm\u0259tl\u0259ri g\u00f6st\u0259r\u0259n \u015f\u0259xs t\u0259r\u0259find\u0259n f\u0259rdi sahibkarlara v\u0259 h\u00fcquqi \u015f\u0259xsl\u0259r\u0259 t\u0259qdim edil\u0259n ilkin u\u00e7ot s\u0259n\u0259didir.<\/p>\n\n\n\n<p>Qeyd olunanlara \u0259sas\u0259n, vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) t\u0259qdim edilm\u0259si il\u0259 ba\u011fl\u0131 h\u0259min mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) al\u0131c\u0131s\u0131na elektron qaim\u0259-faktura t\u0259qdim edilm\u0259lidir. Elektron qaim\u0259-faktura il\u0259 yana\u015f\u0131, mallar\u0131n t\u0259qdim edilm\u0259si il\u0259 ba\u011fl\u0131 t\u0259r\u0259fl\u0259r aras\u0131nda t\u0259hvil-t\u0259slim aktlar\u0131, m\u00fcqavil\u0259l\u0259r, \u00f6d\u0259ni\u015f s\u0259n\u0259dl\u0259ri v\u0259 dig\u0259r ilkin u\u00e7ot s\u0259n\u0259dl\u0259ri t\u0259rtib edil\u0259 bil\u0259r.<\/p>\n\n\n\n<p>Vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) t\u0259qdim edilm\u0259si zaman\u0131 t\u0259hvil&nbsp;q\u0259bul akt\u0131n\u0131n, habel\u0259,&nbsp;dig\u0259r ilkin u\u00e7ot s\u0259n\u0259dl\u0259rinin t\u0259rtibat\u0131 t\u0259r\u0259fl\u0259r aras\u0131nda ba\u011flanm\u0131\u015f m\u00fcqavil\u0259y\u0259 v\u0259 m\u00fchasibat u\u00e7otu haqq\u0131nda qanunvericiliy\u0259 uy\u011fun olaraq h\u0259yata ke\u00e7irilir.<\/p>\n\n\n\n<p>\u018fsas:\u00a0Vergi M\u0259c\u0259ll\u0259sinin 16-c\u0131, 71-1-ci madd\u0259l\u0259ri, \u201cM\u00fchasibat u\u00e7otu haqq\u0131nda\u201d Az\u0259rbnaycan Respublikas\u0131n\u0131n Qanunu, Nazirl\u0259r Kabinetinin 14 mart 2017-ci il tarixli 89 n\u00f6mr\u0259li Q\u0259rar\u0131 il\u0259 t\u0259sdiq edilmi\u015f \u201cElektron qaim\u0259-fakturan\u0131n t\u0259tbiqi, u\u00e7otu v\u0259 istifad\u0259si Qaydalar\u0131\u201d.<\/p>\n\n\n\n<p class=\"has-text-align-right\"><strong>m\u0259nb\u0259:\u00a0<a href=\"https:\/\/www.csgroup.az\/meqale\/muhasibat-ucotu-nece-aparilmalidir\" target=\"_blank\" rel=\"noopener\" title=\"\">csgroup.az<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u00fchasibat u\u00e7otu nec\u0259 apar\u0131lmal\u0131d\u0131r \u0130ki h\u00fcquqi \u015f\u0259xs aras\u0131nda mallar\u0131n t\u0259qdim edilm\u0259sin\u0259 dair b\u00fct\u00fcn m\u00fch\u00fcm \u015f\u0259rtl\u0259r, t\u0259r\u0259fl\u0259rin irad\u0259 ifad\u0259l\u0259ri e-mail yaz\u0131\u015fmalar\u0131nda t\u0259sbit v\u0259 b\u0259yan olunub.&nbsp;Ba\u015fqa bir yaz\u0131l\u0131 s\u0259n\u0259d formas\u0131nda m\u00fcqavil\u0259 t\u0259rtib edilm\u0259yib. Bunun \u0259sas\u0131nda qaim\u0259l\u0259r t\u0259rtib&#8230;<\/p>\n","protected":false},"author":2,"featured_media":11014,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[50],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/11013"}],"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=11013"}],"version-history":[{"count":2,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/11013\/revisions"}],"predecessor-version":[{"id":11018,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/11013\/revisions\/11018"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/11014"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11013"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11013"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11013"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}