{"id":11545,"date":"2023-05-22T06:00:00","date_gmt":"2023-05-22T03:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=11545"},"modified":"2023-05-22T08:27:11","modified_gmt":"2023-05-22T05:27:11","slug":"icar%c9%99-haqqinda-fiziki-s%c9%99xs","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=11545","title":{"rendered":"\u0130car\u0259 haqq\u0131nda-fiziki \u015f\u0259xs"},"content":{"rendered":"\n<p class=\"has-medium-font-size\"><strong>\u0130car\u0259 haqq\u0131nda-fiziki \u015f\u0259xs<\/strong><\/p>\n\n\n\n<p>&#8220;\u0130car\u0259 haqq\u0131nda&#8221; Az\u0259rbaycan Respublikas\u0131 qanununun 7-ci madd\u0259sinin 1-ci b\u0259ndin\u0259 \u0259sas\u0259n icar\u0259y\u0259 ver\u0259nin icar\u0259\u00e7i il\u0259 m\u00fcnasib\u0259tl\u0259rini t\u0259nziml\u0259y\u0259n \u0259sas s\u0259n\u0259d icar\u0259 m\u00fcqavil\u0259sidir. \u0130car\u0259 \u0259m\u0259liyyat\u0131n\u0131n b\u00fct\u00fcn \u015f\u0259rtl\u0259ri m\u0259hz icar\u0259 m\u00fcqavil\u0259si il\u0259 t\u0259nziml\u0259nir. Vergi \u00f6d\u0259yicisi olmayan fiziki \u015f\u0259xsl\u0259rin icar\u0259 verdikl\u0259ri \u0259mlaklarla ba\u011fl\u0131 \u00f6hd\u0259likl\u0259rin\u0259 ayd\u0131nl\u0131q g\u0259tir\u0259k. \u0130car\u0259 m\u00fcqavil\u0259sind\u0259 a\u015fa\u011f\u0131dak\u0131lar n\u0259z\u0259rd\u0259 tutulur: icar\u0259y\u0259 veril\u0259n \u0259mlak\u0131n t\u0259rkibi v\u0259 d\u0259y\u0259ri, icar\u0259 haqq\u0131n\u0131n m\u0259bl\u0259\u011fi, icar\u0259nin m\u00fcdd\u0259tl\u0259ri, \u0259mlak\u0131n ikinci \u0259ld\u0259n icar\u0259y\u0259 verilm\u0259si (icar\u0259y\u0259 g\u00f6t\u00fcr\u00fclm\u00fc\u015f \u0259mlak\u0131n icar\u0259y\u0259 verilm\u0259si) imkan\u0131na m\u00fcnasib\u0259t, icar\u0259y\u0259 g\u00f6t\u00fcr\u00fclm\u00fc\u015f \u0259mlak\u0131 tam b\u0259rpa v\u0259 t\u0259mir etm\u0259k sah\u0259sind\u0259 t\u0259r\u0259fl\u0259rin v\u0259zif\u0259 b\u00f6lg\u00fcs\u00fc, icar\u0259y\u0259 ver\u0259nin icar\u0259\u00e7iy\u0259 \u0259mlak\u0131 m\u00fcqavil\u0259 \u015f\u0259rtl\u0259rin\u0259 uy\u011fun v\u0259ziyy\u0259td\u0259 verm\u0259k v\u0259zif\u0259si, icar\u0259\u00e7inin \u0259mlakdan m\u00fcqavil\u0259 \u015f\u0259rtl\u0259rin\u0259 uy\u011fun sur\u0259td\u0259 istifad\u0259 etm\u0259k, icar\u0259 haqq\u0131n\u0131 \u00f6d\u0259m\u0259k, m\u00fcqavil\u0259y\u0259 xitam verildikd\u0259n sonra \u0259mlak\u0131 m\u00fcqavil\u0259d\u0259 \u015f\u0259rtl\u0259\u015fdirilmi\u015f v\u0259ziyy\u0259td\u0259 icar\u0259y\u0259 ver\u0259n\u0259 qaytarmaq v\u0259zif\u0259si.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/rockvell.com\/wp-content\/uploads\/2023\/05\/1684395145-bigstock-close-up-of-male-hands-with-pe-46137757-1024x577.jpg\" alt=\"\" class=\"wp-image-11546\" width=\"548\" height=\"308\" srcset=\"https:\/\/rockvell.com\/wp-content\/uploads\/2023\/05\/1684395145-bigstock-close-up-of-male-hands-with-pe-46137757-1024x577.jpg 1024w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/05\/1684395145-bigstock-close-up-of-male-hands-with-pe-46137757-300x169.jpg 300w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/05\/1684395145-bigstock-close-up-of-male-hands-with-pe-46137757-768x433.jpg 768w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/05\/1684395145-bigstock-close-up-of-male-hands-with-pe-46137757-1536x865.jpg 1536w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/05\/1684395145-bigstock-close-up-of-male-hands-with-pe-46137757-360x203.jpg 360w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/05\/1684395145-bigstock-close-up-of-male-hands-with-pe-46137757.jpg 1919w\" sizes=\"(max-width: 548px) 100vw, 548px\" \/><figcaption class=\"wp-element-caption\">Close-up of male hands with pen over document<\/figcaption><\/figure><\/div>\n\n\n<p>F\u0259rz ed\u0259k ki, vergi orqan\u0131nda vergi \u00f6d\u0259yicisi kimi u\u00e7otda olmayan fiziki \u015f\u0259xs m\u00fclkiyy\u0259tind\u0259 oldu\u011fu qeyri-ya\u015fay\u0131\u015f sah\u0259sini f\u0259rdi sahibkara v\u0259 ya h\u00fcquqi \u015f\u0259xs\u0259 icar\u0259y\u0259 verir. Bu halda icar\u0259 m\u00fcqavil\u0259sinin ba\u011flanmamas\u0131 n\u0259tic\u0259sind\u0259 h\u0259r iki t\u0259r\u0259fin \u00fczl\u0259\u015f\u0259 bil\u0259c\u0259yi riskl\u0259ri n\u0259z\u0259rd\u0259n ke\u00e7ir\u0259k.<\/p>\n\n\n\n<p>Vergi M\u0259c\u0259ll\u0259sinin 124.1-ci madd\u0259sin\u0259 \u0259sas\u0259n, da\u015f\u0131nan v\u0259 da\u015f\u0131nmaz \u0259mlak \u00fc\u00e7\u00fcn icar\u0259 haqq\u0131ndan Vergi M\u0259c\u0259ll\u0259sinin 13.2.16-c\u0131 madd\u0259sin\u0259 uy\u011fun olaraq Az\u0259rbaycan m\u0259nb\u0259yind\u0259n \u0259ld\u0259 edilmi\u015fdirs\u0259, \u00f6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 14 %\u00a0\u00a0il\u0259 vergi tutulur.\u00a0Dig\u0259r t\u0259r\u0259fd\u0259n, Vergi M\u0259c\u0259ll\u0259sinin 92-ci madd\u0259sin\u0259 \u0259sas\u0259n, \u00f6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 g\u0259lird\u0259n vergi tutmadan h\u0259min m\u0259bl\u0259\u011fi \u00f6d\u0259y\u0259n h\u00fcquqi \u015f\u0259xsl\u0259r v\u0259 onlar\u0131n m\u00fcvafiq i\u015f\u00e7il\u0259ri v\u0259 ya fiziki \u015f\u0259xsl\u0259r verginin tutulmamas\u0131na v\u0259 b\u00fcdc\u0259y\u0259 k\u00f6\u00e7\u00fcr\u00fclm\u0259m\u0259sin\u0259 g\u00f6r\u0259 bu M\u0259c\u0259ll\u0259nin t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun olaraq m\u0259suliyy\u0259t da\u015f\u0131y\u0131rlar.<\/p>\n\n\n\n<p>Vergi M\u0259c\u0259ll\u0259sinin 58.1-ci madd\u0259sin\u0259 \u0259sas\u0259n, bu pozuntuya yol ver\u0259n vergi \u00f6d\u0259yicisi azald\u0131lm\u0131\u015f v\u0259 ya yay\u0131nd\u0131r\u0131lm\u0131\u015f vergi m\u0259bl\u0259\u011finin (kameral vergi yoxlamas\u0131 n\u0259tic\u0259sind\u0259 hesablanm\u0131\u015f \u0259lav\u0259 vergi m\u0259bl\u0259\u011fi istisna olmaqla) 50 %\u00a0\u00a0miqdar\u0131nda maliyy\u0259 sanksiyas\u0131 il\u0259 \u00fczl\u0259\u015f\u0259 bil\u0259r.\u00a0\u018flav\u0259 olaraq, Vergi M\u0259c\u0259ll\u0259sinin 59.1-ci madd\u0259sin\u0259 \u0259sas\u0259n, bu M\u0259c\u0259ll\u0259 il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259 \u00f6d\u0259nilm\u0259dikd\u0259, \u00f6d\u0259m\u0259 m\u00fcdd\u0259tind\u0259n sonrak\u0131 h\u0259r \u00f6tm\u00fc\u015f g\u00fcn \u00fc\u00e7\u00fcn vergi \u00f6d\u0259yicisind\u0259n v\u0259 ya vergi agentind\u0259n \u00f6d\u0259nilm\u0259mi\u015f vergi v\u0259 ya cari vergi \u00f6d\u0259m\u0259si m\u0259bl\u0259\u011finin 0,1 % m\u0259bl\u0259\u011find\u0259 faiz tutulur.<\/p>\n\n\n\n<p>N\u0259hay\u0259t, icar\u0259 m\u00fcqavil\u0259si olmadan vergi \u00f6d\u0259yicisi \u00f6z t\u0259s\u0259rr\u00fcfat subyektini vergi orqan\u0131nda u\u00e7ota ala bilm\u0259y\u0259c\u0259k v\u0259 buna g\u00f6r\u0259 d\u0259 Vergi M\u0259c\u0259ll\u0259sinin 58.2-1 madd\u0259sin\u0259 \u0259sas\u0259n 400 manata q\u0259d\u0259r sanksiya il\u0259 \u00fczl\u0259\u015f\u0259 bil\u0259r.<\/p>\n\n\n\n<p>\u018fmlak\u0131 icar\u0259y\u0259 ver\u0259n t\u0259r\u0259fin m\u0259suliyy\u0259tin\u0259 g\u0259linc\u0259, t\u0259\u0259ss\u00fcf ki, bu hallarda ona qar\u015f\u0131 qanunda he\u00e7 bir sanksiya n\u0259z\u0259rd\u0259 tutulmay\u0131b. \u018fslind\u0259 icar\u0259 m\u00fcqavil\u0259sinin t\u0259rtib edilm\u0259m\u0259sinin \u00f6z\u00fc icar\u0259y\u0259 ver\u0259n t\u0259r\u0259f \u00fc\u00e7\u00fcn \u0259n b\u00f6y\u00fck c\u0259za oldu\u011funu dem\u0259k olar, \u00e7\u00fcnki onun h\u00fcquqlar\u0131n\u0131 icar\u0259 \u0259m\u0259liyyat\u0131nda qoruyan yegan\u0259 s\u0259n\u0259di imzalamaqdan imtina ed\u0259r\u0259k, o h\u0259min h\u00fcquqlar\u0131n icra edilm\u0259sini b\u00f6y\u00fck bir risk alt\u0131na qoyur. \u0130car\u0259\u00e7i onun obyektini yarars\u0131z hala g\u0259tirdikd\u0259 aylarla ona icar\u0259 haqq\u0131n\u0131 \u00f6d\u0259m\u0259dikd\u0259, onun t\u0259l\u0259bi il\u0259 obyekti bo\u015faltmad\u0131qda h\u0259min icar\u0259y\u0259 ver\u0259nin m\u00fcraci\u0259t ed\u0259c\u0259yi ist\u0259nil\u0259n qurum ondan birinci n\u00f6vb\u0259d\u0259 icar\u0259 m\u00fcqavil\u0259sini t\u0259l\u0259b ed\u0259c\u0259k. Bel\u0259 m\u00fcqavil\u0259 m\u00f6vcud olmad\u0131qda is\u0259 onun icar\u0259\u00e7iy\u0259 qar\u015f\u0131 ir\u0259li s\u00fcrd\u00fcy\u00fc iddian\u0131n da he\u00e7 bir \u0259sas\u0131 olmayacaq.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0130car\u0259 haqq\u0131nda-fiziki \u015f\u0259xs &#8220;\u0130car\u0259 haqq\u0131nda&#8221; Az\u0259rbaycan Respublikas\u0131 qanununun 7-ci madd\u0259sinin 1-ci b\u0259ndin\u0259 \u0259sas\u0259n icar\u0259y\u0259 ver\u0259nin icar\u0259\u00e7i il\u0259 m\u00fcnasib\u0259tl\u0259rini t\u0259nziml\u0259y\u0259n \u0259sas s\u0259n\u0259d icar\u0259 m\u00fcqavil\u0259sidir. \u0130car\u0259 \u0259m\u0259liyyat\u0131n\u0131n b\u00fct\u00fcn \u015f\u0259rtl\u0259ri m\u0259hz icar\u0259 m\u00fcqavil\u0259si il\u0259 t\u0259nziml\u0259nir. Vergi \u00f6d\u0259yicisi olmayan&#8230;<\/p>\n","protected":false},"author":2,"featured_media":11546,"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\/11545"}],"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=11545"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/11545\/revisions"}],"predecessor-version":[{"id":11547,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/11545\/revisions\/11547"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/11546"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11545"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11545"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11545"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}