{"id":13283,"date":"2023-07-09T07:00:00","date_gmt":"2023-07-09T04:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=13283"},"modified":"2023-07-07T20:27:17","modified_gmt":"2023-07-07T17:27:17","slug":"hansi-sigorta-haqlari-mu%c9%99ssis%c9%99-g%c9%99lirind%c9%99n-cixila-bil%c9%99r","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=13283","title":{"rendered":"Hans\u0131 s\u0131\u011forta haqlar\u0131 m\u00fc\u0259ssis\u0259 g\u0259lirind\u0259n \u00e7\u0131x\u0131la bil\u0259r?"},"content":{"rendered":"\n<p class=\"has-medium-font-size\"><strong>Hans\u0131 s\u0131\u011forta haqlar\u0131 m\u00fc\u0259ssis\u0259 g\u0259lirind\u0259n \u00e7\u0131x\u0131la bil\u0259r?<\/strong><\/p>\n\n\n\n<p>B\u0259z\u0259n t\u0259cr\u00fcb\u0259d\u0259 m\u00fc\u0259ssis\u0259l\u0259r \u00f6z \u0259m\u0259kda\u015flar\u0131n\u0131 motivasiya etm\u0259k \u00fc\u00e7\u00fcn \u0259lav\u0259 stimulla\u015fd\u0131r\u0131c\u0131 i\u015fl\u0259r g\u00f6r\u00fcr.\u00a0M\u0259s\u0259l\u0259n, nahar\u0131n m\u00fc\u0259ssis\u0259 t\u0259r\u0259find\u0259n verilm\u0259si, i\u015f\u00e7il\u0259rin istirah\u0259ti \u00fc\u00e7\u00fcn xaric\u0259 s\u0259f\u0259r, i\u015f\u00e7il\u0259rin h\u0259yat\u0131n\u0131n s\u0131\u011fortalanmas\u0131, i\u015f\u00e7il\u0259rin sa\u011flaml\u0131qlar\u0131 \u00fc\u00e7\u00fcn onlar\u0131n k\u00f6n\u00fcll\u00fc tibbi s\u0131\u011fortas\u0131\u00a0v\u0259 s. B\u0259s Vergi M\u0259c\u0259ll\u0259sin\u0259 \u0259sas\u0259n m\u00fc\u0259ssis\u0259 \u00fc\u00e7\u00fcn icbari olmayan v\u0259 s\u0131\u011forta t\u0259\u015fkilatlar\u0131na \u00f6d\u0259nil\u0259n s\u0131\u011forta haqlar\u0131n\u0131 m\u00fc\u0259ssis\u0259 \u00f6z g\u0259lirind\u0259n \u00e7\u0131xa bil\u0259rmi?<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/rockvell.com\/wp-content\/uploads\/2023\/07\/1688641077-sigorta2.jpg\" alt=\"\" class=\"wp-image-13284\" width=\"527\" height=\"351\" srcset=\"https:\/\/rockvell.com\/wp-content\/uploads\/2023\/07\/1688641077-sigorta2.jpg 690w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/07\/1688641077-sigorta2-300x200.jpg 300w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/07\/1688641077-sigorta2-360x239.jpg 360w\" sizes=\"(max-width: 527px) 100vw, 527px\" \/><\/figure><\/div>\n\n\n<p>Vergi M\u0259c\u0259ll\u0259sinin 116-c\u0131 madd\u0259sin\u0259 \u0259sas\u0259n, \u00f6z i\u015f\u00e7il\u0259rinin xeyrin\u0259 \u0259mlak\u0131n z\u0259r\u0259rd\u0259n s\u0131\u011fortalanmas\u0131, habel\u0259 xarici s\u0131\u011forta\u00e7\u0131lar il\u0259 ba\u011flanm\u0131\u015f h\u0259yat s\u0131\u011fortas\u0131 m\u00fcqavil\u0259l\u0259ri \u00fczr\u0259 s\u0131\u011forta haqlar\u0131 istisna olmaqla, m\u00fc\u0259ssis\u0259 t\u0259r\u0259find\u0259n s\u0131\u011forta haqlar\u0131 g\u0259lird\u0259n \u00e7\u0131x\u0131l\u0131r.<\/p>\n\n\n\n<p>Bel\u0259 olan halda m\u00fc\u0259ssis\u0259 \u00f6z i\u015f\u00e7isinin n\u0259qliyyat vasit\u0259sinin h\u0259m icbari s\u0131\u011fortalanmas\u0131, h\u0259m d\u0259 z\u0259r\u0259rd\u0259n s\u0131\u011fortalanmas\u0131 \u00fc\u00e7\u00fcn s\u0131\u011forta t\u0259\u015fkilat\u0131 il\u0259 s\u0131\u011forta m\u00fcqavil\u0259si ba\u011flay\u0131r. Bu s\u0131\u011forta m\u0259hsullar\u0131ndan m\u00fc\u0259ssis\u0259nin i\u015f\u00e7isinin faydalanmas\u0131na baxmayaraq, s\u0131\u011forta t\u0259\u015fkilat\u0131 g\u00f6st\u0259rdiyi s\u0131\u011forta xidm\u0259tl\u0259rin\u0259 g\u00f6r\u0259 m\u00fc\u0259ssis\u0259y\u0259 elektron qaim\u0259-faktura t\u0259qdim edir. M\u00fc\u0259ssis\u0259 d\u0259 ba\u011flanm\u0131\u015f m\u00fcqavil\u0259 v\u0259 elektron qaim\u0259-faktura \u00fczr\u0259 s\u0131\u011forta t\u0259\u015fkilat\u0131na \u00f6d\u0259ni\u015f edir.<\/p>\n\n\n\n<p>Misal 1:&nbsp;\u201cAA\u201d m\u00fc\u0259ssis\u0259si \u00f6z i\u015f\u00e7isinin n\u0259qliyyat vasit\u0259sini h\u0259m z\u0259r\u0259rd\u0259n, h\u0259m d\u0259 icbari s\u0131\u011fortalay\u0131b. \u0130\u015f\u00e7isinin n\u0259qliyyat vasit\u0259sinin icbari s\u0131\u011fortas\u0131 \u00fczr\u0259 150 manat, n\u0259qliyyat vasit\u0259sinin z\u0259r\u0259rd\u0259n s\u0131\u011fortalanmas\u0131 \u00fczr\u0259 is\u0259 2.000 manat m\u0259bl\u0259\u011find\u0259 s\u0131\u011forta haqq\u0131 s\u0131\u011forta t\u0259\u015fkilat\u0131na \u00f6d\u0259nilib.<\/p>\n\n\n\n<p>\u0130\u015f\u00e7inin n\u0259qliyyat vasit\u0259sinin icbari s\u0131\u011fortas\u0131 \u00fczr\u0259 m\u00fc\u0259ssis\u0259nin \u00f6d\u0259diyi 150 manat s\u0131\u011forta \u00f6d\u0259ni\u015fi, Vergi M\u0259c\u0259ll\u0259sinin 108.1-ci madd\u0259sin\u0259 \u0259sas\u0259n, m\u00fc\u0259ssis\u0259 \u00fc\u00e7\u00fcn icbari \u00f6d\u0259ni\u015f hesab olunmur. Buna baxmayaraq, Vergi M\u0259c\u0259ll\u0259sinin 116.1-ci madd\u0259sin\u0259 \u0259sas\u0259n, m\u00fc\u0259ssis\u0259 i\u015f\u00e7inin \u0259mlak\u0131n\u0131n icbari s\u0131\u011fortas\u0131 \u00fczr\u0259 \u00f6d\u0259diyi 150 manat s\u0131\u011forta haqq\u0131n\u0131 \u00f6z g\u0259lirind\u0259n \u00e7\u0131xa bil\u0259r. Ancaq i\u015f\u00e7isinin \u0259mlak\u0131n\u0131n z\u0259r\u0259rd\u0259n s\u0131\u011fortalanmas\u0131 \u00fczr\u0259 s\u0131\u011forta t\u0259\u015fkilat\u0131na \u00f6d\u0259diyi 2.000 manat s\u0131\u011forta haqq\u0131n\u0131 is\u0259 m\u00fc\u0259ssis\u0259 \u00f6z g\u0259lirind\u0259n \u00e7\u0131xa bilm\u0259z v\u0259 h\u0259min m\u0259bl\u0259\u011fi yaln\u0131z s\u0259r\u0259ncam\u0131nda qalan b\u00f6l\u00fc\u015fd\u00fcr\u00fclm\u0259mi\u015f m\u0259nf\u0259\u0259tind\u0259n \u00e7\u0131xa bil\u0259r.<\/p>\n\n\n\n<p>S\u0131\u011forta haqlar\u0131n\u0131n g\u0259lird\u0259n \u00e7\u0131x\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 x\u00fcsusi bir m\u0259qam\u0131 da qeyd ed\u0259k. M\u00fc\u0259ssis\u0259 o zaman s\u0131\u011forta haqlar\u0131n\u0131 g\u0259lirind\u0259n \u00e7\u0131xa bil\u0259r ki, m\u00fctl\u0259q h\u0259min s\u0131\u011forta haqlar\u0131n\u0131 s\u0131\u011forta t\u0259\u015fkilat\u0131na \u00f6d\u0259mi\u015f olsun. Y\u0259ni, baxmayaraq ki, m\u00fc\u0259ssis\u0259 il\u0259 s\u0131\u011forta t\u0259\u015fkilat\u0131 aras\u0131nda m\u00fcqavil\u0259 ba\u011flan\u0131b, s\u0131\u011forta t\u0259\u015fkilat\u0131 d\u00f6vr \u0259rzind\u0259 \u00f6z s\u0131\u011forta xidm\u0259tini m\u00fc\u0259ssis\u0259y\u0259 g\u00f6st\u0259rib v\u0259 m\u00fc\u0259ssis\u0259y\u0259 elektron qaim\u0259-faktura t\u0259qdim edib, \u0259g\u0259r m\u00fc\u0259ssis\u0259 s\u0131\u011forta haqlar\u0131n\u0131 s\u0131\u011forta t\u0259\u015fkilat\u0131na \u00f6d\u0259m\u0259yibs\u0259, o zaman h\u0259min s\u0131\u011forta haqlar\u0131n\u0131 g\u0259lirind\u0259n \u00e7\u0131xa bilm\u0259z.<\/p>\n\n\n\n<p>Misal 2:&nbsp;\u201cBB\u201d m\u00fc\u0259ssis\u0259si \u00f6z i\u015f\u00e7isini k\u00f6n\u00fcll\u00fc tibbi s\u0131\u011forta etdirm\u0259k \u00fc\u00e7\u00fcn illik 2.000 manat d\u0259y\u0259rind\u0259 \u201cSa\u011flam ol\u201d paketi \u00fczr\u0259 s\u0131\u011forta t\u0259\u015fkilat\u0131 il\u0259 m\u00fcqavil\u0259 ba\u011flay\u0131b. S\u0131\u011forta t\u0259\u015fkilat\u0131 29.12.2022-ci il tarixind\u0259 m\u00fc\u0259ssis\u0259y\u0259 2.000 manat d\u0259y\u0259rind\u0259 elektron qaim\u0259-faktura t\u0259qdim edib. Ancaq m\u00fc\u0259ssis\u0259 i\u015f\u00e7isinin k\u00f6n\u00fcll\u00fc tibbi s\u0131\u011fortas\u0131 \u00fc\u00e7\u00fcn s\u0131\u011forta t\u0259\u015fkilat\u0131na 2.000 manat s\u0131\u011forta \u00f6d\u0259ni\u015fini 06.01.2023-c\u00fc ild\u0259 h\u0259yata ke\u00e7irib.<\/p>\n\n\n\n<p>M\u00fc\u0259ssis\u0259 \u00f6z g\u0259lirl\u0259rinin v\u0259 x\u0259rcl\u0259rinin u\u00e7otunu hesablama metodu il\u0259 apar\u0131r. S\u0131\u011forta t\u0259\u015fkilat\u0131 elektron qaim\u0259-fakturan\u0131 m\u00fc\u0259ssis\u0259y\u0259 2022-ci ild\u0259 t\u0259qdim edib, lakin m\u00fc\u0259ssis\u0259 t\u0259r\u0259find\u0259n bu \u00f6d\u0259ni\u015f 2023-c\u00fc ild\u0259 h\u0259yata ke\u00e7irilib. Buna g\u00f6r\u0259 m\u00fc\u0259ssis\u0259 h\u0259min s\u0131\u011forta x\u0259rcini yaln\u0131z 2023-c\u00fc ild\u0259 \u00f6z g\u0259lirl\u0259rind\u0259n \u00e7\u0131xa bil\u0259r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hans\u0131 s\u0131\u011forta haqlar\u0131 m\u00fc\u0259ssis\u0259 g\u0259lirind\u0259n \u00e7\u0131x\u0131la bil\u0259r? B\u0259z\u0259n t\u0259cr\u00fcb\u0259d\u0259 m\u00fc\u0259ssis\u0259l\u0259r \u00f6z \u0259m\u0259kda\u015flar\u0131n\u0131 motivasiya etm\u0259k \u00fc\u00e7\u00fcn \u0259lav\u0259 stimulla\u015fd\u0131r\u0131c\u0131 i\u015fl\u0259r g\u00f6r\u00fcr.\u00a0M\u0259s\u0259l\u0259n, nahar\u0131n m\u00fc\u0259ssis\u0259 t\u0259r\u0259find\u0259n verilm\u0259si, i\u015f\u00e7il\u0259rin istirah\u0259ti \u00fc\u00e7\u00fcn xaric\u0259 s\u0259f\u0259r, i\u015f\u00e7il\u0259rin h\u0259yat\u0131n\u0131n s\u0131\u011fortalanmas\u0131, i\u015f\u00e7il\u0259rin sa\u011flaml\u0131qlar\u0131 \u00fc\u00e7\u00fcn onlar\u0131n&#8230;<\/p>\n","protected":false},"author":2,"featured_media":13284,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[50,7],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/13283"}],"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=13283"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/13283\/revisions"}],"predecessor-version":[{"id":13285,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/13283\/revisions\/13285"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/13284"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13283"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13283"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13283"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}