{"id":13547,"date":"2023-07-16T06:00:00","date_gmt":"2023-07-16T03:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=13547"},"modified":"2023-07-15T16:07:40","modified_gmt":"2023-07-15T13:07:40","slug":"mikro-sahibkarlarin-vergi-ohd%c9%99likl%c9%99ri","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=13547","title":{"rendered":"Mikro sahibkarlar\u0131n vergi \u00f6hd\u0259likl\u0259ri"},"content":{"rendered":"\n

Mikro sahibkarlar\u0131n vergi \u00f6hd\u0259likl\u0259ri<\/strong><\/p>\n\n\n\n

Mikro sahibkar kimi qeydiyyatdan ke\u00e7mi\u015f\u0259m v\u0259 hans\u0131 vergi \u00f6hd\u0259liyim var?<\/p>\n\n\n\n

D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n bildirilib ki, Vergi M\u0259c\u0259ll\u0259sinin 218.5.8-ci madd\u0259sin\u0259 \u0259sas\u0259n, 10 n\u0259f\u0259rd\u0259n art\u0131q i\u015f\u00e7isi olan istehsal f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259rin sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicisi olmaq h\u00fcququ yoxdur. Dig\u0259r hallarda, \u018fDV m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeydiyyata al\u0131nmam\u0131\u015f v\u0259 ard\u0131c\u0131l 12 ayl\u0131q d\u00f6vr\u00fcn ist\u0259nil\u0259n ay\u0131nda\u00a0vergi tutulan \u0259m\u0259liyyatlar\u0131n\u0131n h\u0259cmi 200.000 manat v\u0259 ondan az olan istehsal f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicisi olmaq h\u00fcququna malikdirl\u0259r.<\/p>\n\n\n

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

Bel\u0259 ki, h\u0259min fiziki \u015f\u0259xs t\u0259r\u0259find\u0259n sad\u0259l\u0259\u015fdirilmi\u015f vergitutma sistemi se\u00e7ildiyi halda \u0259ld\u0259 edil\u0259n g\u0259lirl\u0259rd\u0259n (\u00fcmumi hasilatdan) x\u0259rcl\u0259r \u00e7\u0131x\u0131lmadan 2 % d\u0259r\u0259c\u0259 il\u0259 sad\u0259l\u0259\u015fdirilmi\u015f vergi hesablan\u0131b d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259nilir.<\/p>\n\n\n\n

Qeyd olunan f\u0259aliyy\u0259t g\u0259lir vergisinin \u00f6d\u0259yicisi kimi h\u0259yata ke\u00e7irildiyi halda \u0259ld\u0259 edilmi\u015f g\u0259lird\u0259n h\u0259min g\u0259lirin \u0259ld\u0259 edilm\u0259si il\u0259 ba\u011fl\u0131 \u00e7\u0259kil\u0259n x\u0259rcl\u0259r \u00e7\u0131x\u0131ld\u0131qdan sonra qalan m\u0259bl\u0259\u011fd\u0259n 20  % d\u0259r\u0259c\u0259 il\u0259 g\u0259lir vergisi hesablan\u0131b d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259nilir.<\/p>\n\n\n\n

O da n\u0259z\u0259r\u0259 al\u0131nmal\u0131d\u0131r ki, Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n olunmu\u015f qaydada g\u0259lirl\u0259rin v\u0259 x\u0259rcl\u0259rin u\u00e7otunu aparan mikro sahibkarl\u0131q subyekti olan f\u0259rdi sahibkarlar\u0131n sahibkarl\u0131q f\u0259aliyy\u0259tind\u0259n g\u0259lirinin 75 % g\u0259lir vergisind\u0259n azadd\u0131r. Mikro sahibkarl\u0131q subyekti oldu\u011funuz halda (i\u015f\u00e7il\u0259rinin orta siyah\u0131 say\u0131 1-10 n\u0259f\u0259r aral\u0131\u011f\u0131nda olan v\u0259 illik g\u0259liri 200.000 manatdan yuxar\u0131 olmayan \u015f\u0259xsl\u0259r) g\u0259lirl\u0259rin v\u0259 x\u0259rcl\u0259rin u\u00e7otunu aparmaqla, 75 % vergi g\u00fcz\u0259\u015fti \u0259ld\u0259 ed\u0259 bil\u0259rsiniz.<\/p>\n\n\n\n

\u018fsas:\u00a0Vergi M\u0259c\u0259ll\u0259sinin 97-ci, 101-ci, 102-ci, 218-ci v\u0259 220-ci madd\u0259l\u0259ri.<\/p>\n\n\n\n

M\u0259nb\u0259: csgroup.az<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Mikro sahibkarlar\u0131n vergi \u00f6hd\u0259likl\u0259ri Mikro sahibkar kimi qeydiyyatdan ke\u00e7mi\u015f\u0259m v\u0259 hans\u0131 vergi \u00f6hd\u0259liyim var? D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n bildirilib ki, Vergi M\u0259c\u0259ll\u0259sinin 218.5.8-ci madd\u0259sin\u0259 \u0259sas\u0259n, 10 n\u0259f\u0259rd\u0259n art\u0131q i\u015f\u00e7isi olan istehsal f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259rin…<\/p>\n","protected":false},"author":2,"featured_media":13548,"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\/13547"}],"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=13547"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/13547\/revisions"}],"predecessor-version":[{"id":13549,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/13547\/revisions\/13549"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/13548"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13547"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13547"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13547"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}