{"id":12299,"date":"2023-06-10T07:00:00","date_gmt":"2023-06-10T04:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=12299"},"modified":"2023-06-09T23:43:26","modified_gmt":"2023-06-09T20:43:26","slug":"%c9%99dv-qeydiyyati-l%c9%99gvind%c9%99-depozit-hesabinda-qalan-v%c9%99saitd%c9%99n-istifad%c9%99","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=12299","title":{"rendered":"\u018fDV qeydiyyat\u0131 l\u0259\u011fvind\u0259 depozit hesab\u0131nda qalan v\u0259saitd\u0259n istifad\u0259"},"content":{"rendered":"\n

\u018fDV qeydiyyat\u0131 l\u0259\u011fvind\u0259 depozit hesab\u0131nda qalan v\u0259saitd\u0259n istifad\u0259<\/strong><\/p>\n\n\n\n

\u018fDV qeydiyyat\u0131 l\u0259\u011fv olunduqda depozit hesab\u0131nda qalan v\u0259saitd\u0259n nec\u0259 istifad\u0259 olunur?<\/p>\n\n\n\n

Vergi \u00f6d\u0259yicisinin \u018fDV qeydiyyat\u0131 l\u0259\u011fv olunduqda depozit hesab\u0131nda qalan v\u0259saitin taleyi il\u0259 ba\u011fl\u0131 suallar yaran\u0131r.<\/p>\n\n\n

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

Vergi M\u0259c\u0259ll\u0259sinin 158.2-ci madd\u0259sin\u0259 \u0259sas\u0259n, vergi \u00f6d\u0259yicisinin vergiy\u0259 c\u0259lb olunan \u0259m\u0259liyyatlar\u0131n\u0131n \u00fcmumi m\u0259bl\u0259\u011fi \u0259vv\u0259lki tam 12 t\u0259qvim ay\u0131 \u0259rzind\u0259 100.000 manatdan \u00e7ox deyils\u0259, bu M\u0259c\u0259ll\u0259nin 158.1-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan hallar istisna edilm\u0259kl\u0259, vergi \u00f6d\u0259yicisi \u018fDV-nin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn son qeydiyyat\u0131n q\u00fcvv\u0259y\u0259 mindiyi tarixd\u0259n etibar\u0259n bir il ke\u00e7dikd\u0259n sonrak\u0131 ist\u0259nil\u0259n vaxt qeydiyyat\u0131n l\u0259\u011fv olunmas\u0131na dair \u0259riz\u0259 il\u0259 m\u00fcraci\u0259t ed\u0259 bil\u0259r. \u018fDV-nin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeydiyyat\u0131n l\u0259\u011fv olunmas\u0131 vergi orqan\u0131na qeydiyyat\u0131n l\u0259\u011fv edilm\u0259sin\u0259 dair \u0259riz\u0259nin verildiyi g\u00fcn q\u00fcvv\u0259y\u0259 minir.<\/p>\n\n\n\n

Vergi \u00f6d\u0259yicisinin \u018fDV qeydiyyat\u0131n\u0131n l\u0259\u011fvi onun \u018fDV sub-u\u00e7ot hesab\u0131ndan istifad\u0259sinin m\u0259hdudla\u015fd\u0131r\u0131lmas\u0131 \u00fc\u00e7\u00fcn \u0259sasd\u0131r. Vergi \u00f6d\u0259yicisinin \u018fDV qeydiyyat\u0131 l\u0259\u011fv edil\u0259rk\u0259n onun \u018fDV sub-u\u00e7ot hesab\u0131nda olan v\u0259 sonradan bu sub-u\u00e7ot hesab\u0131na daxil olan pul v\u0259saitl\u0259ri d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 k\u00f6\u00e7\u00fcr\u00fcl\u00fcr v\u0259 h\u0259min vergi \u00f6d\u0259yicisinin vergi orqan\u0131nda olan \u015f\u0259xsi hesab v\u0259r\u0259q\u0259sin\u0259 daxil edilir.<\/p>\n\n\n\n

Misal: Vergi \u00f6d\u0259yicinin \u018fDV depozit hesab\u0131nda 5.500 manat m\u0259bl\u0259\u011find\u0259 \u018fDV, t\u0259qdim edil\u0259n elektron qaim\u0259-faktura \u00fczr\u0259 1.800 manat m\u0259bl\u0259\u011find\u0259 \u018fDV debitor borclar\u0131 var. Vergi \u00f6d\u0259yicisi \u018fDV qeydiyyat\u0131n\u0131n l\u0259\u011fvi il\u0259 ba\u011fl\u0131 vergi orqan\u0131na m\u00fcraci\u0259t edib. Vergi orqan\u0131 t\u0259r\u0259find\u0259n \u018fDV qeydiyyat\u0131n\u0131n l\u0259\u011fvi t\u0259sdiq edildikd\u0259n sonra \u018fDV depozit hesab\u0131nda olan 5.500 manat m\u0259bl\u0259\u011find\u0259 v\u0259sait d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259nilir v\u0259 \u015f\u0259xsi hesab v\u0259r\u0259q\u0259sind\u0259 qeyd edilir. \u018fDV \u00fczr\u0259 1.800 manatl\u0131q debitor borc tam v\u0259 ya qism\u0259n \u00f6d\u0259nildiyi halda birba\u015fa \u015f\u0259xsi hesab v\u0259r\u0259q\u0259sind\u0259 \u0259ks etdirilir. Vergi \u00f6d\u0259yicisinin h\u0259min d\u00f6vr \u00fczr\u0259 dig\u0259r vergil\u0259r \u00fczr\u0259 borc \u00f6hd\u0259likl\u0259ri varsa, \u015f\u0259xsi hesab v\u0259r\u0259q\u0259sind\u0259 onun azald\u0131lmas\u0131, \u0259ks halda is\u0259 art\u0131q \u00f6d\u0259m\u0259 kimi qeyd edil\u0259c\u0259k.<\/p>\n\n\n\n

Eyni proses vergi \u00f6d\u0259yicisinin l\u0259\u011fv edilm\u0259si prosesin\u0259 d\u0259 t\u0259tbiq edil\u0259c\u0259k. Bel\u0259 ki, vergi \u00f6d\u0259yicisi l\u0259\u011fv edil\u0259rk\u0259n onun \u018fDV sub-u\u00e7ot hesab\u0131nda olan pul v\u0259saitl\u0259ri d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 k\u00f6\u00e7\u00fcr\u00fcl\u00fcr v\u0259 h\u0259min vergi \u00f6d\u0259yicisinin vergi orqan\u0131nda olan \u015f\u0259xsi hesab v\u0259r\u0259q\u0259sin\u0259 daxil edilir.<\/p>\n\n\n\n

H\u00fcquqi \u015f\u0259xs birl\u0259\u015fm\u0259, qo\u015fulma v\u0259 b\u00f6l\u00fcnm\u0259 n\u0259tic\u0259sind\u0259 l\u0259\u011fv edil\u0259rk\u0259n onun \u018fDV sub-u\u00e7ot hesab\u0131nda olan pul v\u0259saitl\u0259ri yeni t\u0259\u015fkil edilmi\u015f \u018fDV qeydiyyat\u0131nda olan h\u00fcquqi \u015f\u0259xsl\u0259rin \u018fDV sub-u\u00e7ot hesablar\u0131na v\u0259 ya d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 k\u00f6\u00e7\u00fcr\u00fcl\u00fcr.<\/p>\n\n\n\n

H\u00fcquqi \u015f\u0259xsin t\u0259rkibind\u0259n bir v\u0259 ya bir ne\u00e7\u0259 h\u00fcquqi \u015f\u0259xs ayr\u0131ld\u0131qda is\u0259 onun \u018fDV sub-u\u00e7ot hesab\u0131nda olan pul v\u0259saitl\u0259ri b\u00f6l\u00fcnm\u0259 balans\u0131na uy\u011fun olaraq yeni t\u0259\u015fkil edilmi\u015f \u018fDV qeydiyyat\u0131nda olan h\u00fcquqi \u015f\u0259xsl\u0259rin \u018fDV sub-u\u00e7ot hesablar\u0131na k\u00f6\u00e7\u00fcr\u00fcl\u0259 bil\u0259r.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u018fDV qeydiyyat\u0131 l\u0259\u011fvind\u0259 depozit hesab\u0131nda qalan v\u0259saitd\u0259n istifad\u0259 \u018fDV qeydiyyat\u0131 l\u0259\u011fv olunduqda depozit hesab\u0131nda qalan v\u0259saitd\u0259n nec\u0259 istifad\u0259 olunur? Vergi \u00f6d\u0259yicisinin \u018fDV qeydiyyat\u0131 l\u0259\u011fv olunduqda depozit hesab\u0131nda qalan v\u0259saitin taleyi il\u0259 ba\u011fl\u0131 suallar yaran\u0131r. Vergi…<\/p>\n","protected":false},"author":2,"featured_media":12300,"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\/12299"}],"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=12299"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/12299\/revisions"}],"predecessor-version":[{"id":12301,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/12299\/revisions\/12301"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/12300"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12299"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12299"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12299"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}