{"id":12512,"date":"2023-06-18T07:00:00","date_gmt":"2023-06-18T04:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=12512"},"modified":"2023-06-17T23:57:28","modified_gmt":"2023-06-17T20:57:28","slug":"vergi-tutulan-idxal-d%c9%99y%c9%99rinin-hesablanmasi","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=12512","title":{"rendered":"Vergi tutulan idxal d\u0259y\u0259rinin hesablanmas\u0131"},"content":{"rendered":"\n

Vergi tutulan idxal d\u0259y\u0259rinin hesablanmas\u0131<\/strong><\/p>\n\n\n\n

Sad\u0259l\u0259\u015fmi\u015f vergi \u00f6d\u0259yicisi xaricd\u0259n mal idxal ed\u0259rk\u0259n mal\u0131n maya d\u0259y\u0259ri invoys d\u0259y\u0259ri il\u0259 hesablan\u0131r yoxsa statistik d\u0259y\u0259rl\u0259?<\/p>\n\n\n

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D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n bildirilib ki, vergi tutulan idxal\u0131n d\u0259y\u0259ri mallar\u0131n Az\u0259rbaycan Respublikas\u0131n\u0131n g\u00f6mr\u00fck qanunvericiliyin\u0259 uy\u011fun olaraq m\u00fc\u0259yy\u0259n edil\u0259n g\u00f6mr\u00fck d\u0259y\u0259rind\u0259n v\u0259 mallar Az\u0259rbaycan Respublikas\u0131na g\u0259tiril\u0259rk\u0259n \u00f6d\u0259nilm\u0259li olan r\u00fcsumlardan v\u0259 vergil\u0259rd\u0259n (\u018fDV v\u0259 yol vergisi n\u0259z\u0259r\u0259 al\u0131nmadan) ibar\u0259tdir. G\u00f6mr\u00fck qanunvericiliyin\u0259 uy\u011fun olaraq idxal olunan mallar\u0131n g\u00f6mr\u00fck d\u0259y\u0259ri m\u00fc\u0259yy\u0259nl\u0259\u015fdiril\u0259rk\u0259n h\u0259min mallar\u0131n s\u0131\u011forta x\u0259rcl\u0259ri, g\u00f6mr\u00fck \u0259razisin\u0259 daxil oldu\u011fu yer\u0259d\u0259k n\u0259qliyyat x\u0259rcl\u0259ri v\u0259 h\u0259min yer\u0259d\u0259k y\u00fckl\u0259nm\u0259 v\u0259 bo\u015fald\u0131lma x\u0259rcl\u0259ri bu mallar\u0131n g\u00f6mr\u00fck d\u0259y\u0259rin\u0259 aid edilir.<\/p>\n\n\n\n

Bununla yana\u015f\u0131, vergi \u00f6d\u0259yicisi \u0259mt\u0259\u0259-material ehtiyatlar\u0131n\u0131n u\u00e7otunu aparark\u0259n istehsal etdiyi yaxud sat\u0131n ald\u0131\u011f\u0131 mallar\u0131n istehsal x\u0259rcl\u0259rin\u0259 v\u0259 ya sat\u0131nalma qiym\u0259tl\u0259rin\u0259 \u0259sas\u0259n m\u00fc\u0259yy\u0259nl\u0259\u015fdiril\u0259n d\u0259y\u0259rini u\u00e7otda \u0259ks etdirm\u0259y\u0259 borcludur. Vergi \u00f6d\u0259yicisi bu mallar\u0131n saxlanmas\u0131na v\u0259 n\u0259ql olunmas\u0131na \u00e7\u0259kil\u0259n x\u0259rcl\u0259ri d\u0259 onlar\u0131n d\u0259y\u0259rin\u0259 daxil etm\u0259lidir.<\/p>\n\n\n\n

Qeyd olunanlara \u0259sas\u0259n, idxal mallar\u0131na m\u00fcnasib\u0259td\u0259 vergi \u00f6d\u0259yicisinin vergi \u00f6hd\u0259likl\u0259ri v\u0259 h\u0259min mallar\u0131n m\u0259nf\u0259\u0259t (g\u0259lir) vergisinin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn g\u0259lird\u0259n \u00e7\u0131x\u0131lan x\u0259rcl\u0259rd\u0259 n\u0259z\u0259r\u0259 al\u0131nmas\u0131 h\u0259min mallar\u0131n al\u0131\u015f d\u0259y\u0259ri (invoys d\u0259y\u0259ri), r\u00fcsumlar v\u0259 vergil\u0259r, habel\u0259 h\u0259min mallar\u0131n s\u0131\u011forta x\u0259rcl\u0259ri, g\u00f6mr\u00fck \u0259razisin\u0259 daxil oldu\u011fu yer\u0259d\u0259k n\u0259qliyyat x\u0259rcl\u0259ri v\u0259 h\u0259min yer\u0259d\u0259k y\u00fckl\u0259nm\u0259 v\u0259 bo\u015fald\u0131lma x\u0259rcl\u0259ri daxil olmaqla faktiki \u00f6d\u0259nilmi\u015f m\u0259bl\u0259\u011fl\u0259r \u0259sas\u0131nda m\u00fc\u0259yy\u0259nl\u0259\u015fdirilir.<\/p>\n\n\n\n

Bunlardan \u0259lav\u0259, mallar Az\u0259rbaycan Respublikas\u0131na idxal olunark\u0259n g\u00f6mr\u00fck orqanlar\u0131 t\u0259r\u0259find\u0259n vergi tutulan d\u0259y\u0259rin hesablanmas\u0131 yaln\u0131z g\u00f6mr\u00fck m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn istifad\u0259 olunur.<\/p>\n\n\n\n

G\u00f6mr\u00fck qanunvericiliyi v\u0259 m\u00fchasibat u\u00e7otunun apar\u0131lmas\u0131na dair m\u0259s\u0259l\u0259l\u0259rl\u0259 ba\u011fl\u0131 aidiyy\u0259ti \u00fczr\u0259 m\u00fcvafiq olaraq D\u00f6vl\u0259t G\u00f6r\u00fck Komit\u0259sin\u0259 v\u0259 Maliyy\u0259 Nazirliyin\u0259 m\u00fcraci\u0259t ed\u0259 bil\u0259rsiniz.<\/p>\n\n\n\n

\u018fsas: Vergi M\u0259c\u0259ll\u0259sinin 139-cu v\u0259 162-ci madd\u0259l\u0259ri v\u0259 \u201cG\u00f6mr\u00fck tarifi haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununun 13-c\u00fc madd\u0259si.<\/p>\n","protected":false},"excerpt":{"rendered":"

Vergi tutulan idxal d\u0259y\u0259rinin hesablanmas\u0131 Sad\u0259l\u0259\u015fmi\u015f vergi \u00f6d\u0259yicisi xaricd\u0259n mal idxal ed\u0259rk\u0259n mal\u0131n maya d\u0259y\u0259ri invoys d\u0259y\u0259ri il\u0259 hesablan\u0131r yoxsa statistik d\u0259y\u0259rl\u0259? D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n bildirilib ki, vergi tutulan idxal\u0131n d\u0259y\u0259ri mallar\u0131n Az\u0259rbaycan Respublikas\u0131n\u0131n g\u00f6mr\u00fck…<\/p>\n","protected":false},"author":2,"featured_media":12513,"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\/12512"}],"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=12512"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/12512\/revisions"}],"predecessor-version":[{"id":12514,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/12512\/revisions\/12514"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/12513"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12512"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12512"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12512"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}