{"id":14463,"date":"2023-08-08T06:00:00","date_gmt":"2023-08-08T03:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=14463"},"modified":"2023-08-08T11:07:33","modified_gmt":"2023-08-08T08:07:33","slug":"texnologiyalar-parkinin-rezidenti-%c9%99m%c9%99khaqqindan-tutulmalari-nec%c9%99-hesablayir","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=14463","title":{"rendered":"Texnologiyalar park\u0131n\u0131n rezidenti \u0259m\u0259khaqq\u0131ndan tutulmalar\u0131 nec\u0259 hesablay\u0131r?"},"content":{"rendered":"\n

Texnologiyalar park\u0131n\u0131n rezidenti \u0259m\u0259khaqq\u0131ndan tutulmalar\u0131 nec\u0259 hesablay\u0131r?<\/strong><\/p>\n\n\n\n

2023-c\u00fc il yanvar\u0131n 1-d\u0259n etibar\u0259n texnologiyalar park\u0131n\u0131n rezidenti kimi texnologiyalar park\u0131ndan k\u0259nar f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n sistem inteqrasiyas\u0131, proqram t\u0259minat\u0131n\u0131n haz\u0131rlanmas\u0131 v\u0259 inki\u015faf etdirilm\u0259si f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259n vergi \u00f6d\u0259yicil\u0259rind\u0259 i\u015fl\u0259y\u0259n fiziki \u015f\u0259xsl\u0259rin muzdlu i\u015fd\u0259n \u0259ld\u0259 edil\u0259n g\u0259lirl\u0259rind\u0259n g\u0259lir vergisinin v\u0259 m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta haqq\u0131n\u0131n hesablanmas\u0131nda yeni metodlar t\u0259tbiq edilir. Bununla ba\u011fl\u0131 m\u00fc\u0259ssis\u0259mizin texnologiyalar park\u0131n\u0131n rezidentlik \u015f\u0259had\u0259tnam\u0259si almas\u0131 \u0259r\u0259f\u0259sind\u0259 oldu\u011funu n\u0259z\u0259r\u0259 alaraq yuxar\u0131da qeyd edil\u0259n d\u0259yi\u015fiklikl\u0259rl\u0259 ba\u011fl\u0131 \u0259m\u0259khaqq\u0131ndan tutulmalara aid a\u015fa\u011f\u0131da qeyd etdiyimiz suala D\u00f6vl\u0259t Vergi Xidm\u0259tinin yana\u015fmas\u0131n\u0131 bildirm\u0259yinizi xahi\u015f edirik:<\/strong><\/em><\/p>\n\n\n

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Misal: <\/strong>Neft-qaz sektorunda f\u0259aliyy\u0259td\u0259 olan \u015firk\u0259td\u0259 \u0259m\u0259kda\u015f\u0131n muzdlu i\u015fd\u0259n ayl\u0131q g\u0259liri 9.000 manat, h\u0259yat\u0131n y\u0131\u011f\u0131m s\u0131\u011fortas\u0131 m\u00fcqavil\u0259si is\u0259 ayl\u0131q 3.660 manat t\u0259\u015fkil edir. Vergi M\u0259c\u0259ll\u0259sinin 102.1.8-ci madd\u0259sin\u0259 uy\u011fun olaraq h\u0259yat\u0131n y\u0131\u011f\u0131m s\u0131\u011fortas\u0131 \u00fczr\u0259 i\u015f\u00e7inin ayl\u0131q \u0259m\u0259khaqq\u0131ndan 3.000 manat \u00e7\u0131x\u0131l\u0131r v\u0259 s\u0131\u011forta \u015firk\u0259tin\u0259 \u00f6d\u0259nilir. Bu halda, hesablama a\u015fa\u011f\u0131dak\u0131 kimidir:<\/em><\/p>\n\n\n\n

G\u0259lir vergisi:<\/strong> – ((9000 \u2013 3000 – 2500) x 25%) + 350 = 1225 manat;<\/em><\/p>\n\n\n\n

S\u0131\u011fortaed\u0259nin v\u0259saiti hesab\u0131na \u00f6d\u0259nil\u0259n MDSS:<\/strong> – (9000 – 3000) x 3% = 180 manat;<\/em><\/p>\n\n\n\n

S\u0131\u011fortaolunan\u0131n g\u0259lirl\u0259rind\u0259n tutulan MDSS: <\/strong>– (9000 – 3000) x 22%=1320 manat.<\/em><\/p>\n\n\n\n

H\u0259yat\u0131n y\u0131\u011f\u0131m s\u0131\u011fortas\u0131na k\u00f6\u00e7\u00fcr\u00fcl\u0259n m\u0259bl\u0259\u011f:<\/strong> – 3000 + 3000 x 22% = 3660 manat. Texnologiyalar park\u0131n\u0131n rezidenti statusu ald\u0131qdan sonra hesablama nec\u0259 apar\u0131lacaq?<\/em><\/p>\n\n\n\n

D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n bildirilib ki, Vergi M\u0259c\u0259ll\u0259sinin 102.1.8-ci madd\u0259sin\u0259 \u0259sas\u0259n, 3 ild\u0259n az olmayan m\u00fcdd\u0259t\u0259 ba\u011flanan m\u00fcqavil\u0259 il\u0259 h\u0259yat\u0131n y\u0131\u011f\u0131m s\u0131\u011fortas\u0131 v\u0259 pensiya s\u0131\u011fortas\u0131 \u00fczr\u0259 i\u015f\u0259g\u00f6t\u00fcr\u0259nin s\u0131\u011fortaolunan\u0131n vergiy\u0259 c\u0259lb olunan g\u0259lirl\u0259rinin 50 faizind\u0259n \u00e7ox olmayan hiss\u0259sind\u0259n Az\u0259rbaycan Respublikas\u0131n\u0131n s\u0131\u011forta\u00e7\u0131lar\u0131na \u00f6d\u0259dikl\u0259ri s\u0131\u011forta haqlar\u0131 g\u0259lir vergisind\u0259n azadd\u0131r.<\/p>\n\n\n\n

Eyni zamanda, \u201cSosial s\u0131\u011forta haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununun 15-ci madd\u0259sinin m\u00fcdd\u0259alar\u0131na \u0259sas\u0259n, 3 ild\u0259n az olmayan m\u00fcdd\u0259t\u0259 ba\u011flanan m\u00fcqavil\u0259 il\u0259 h\u0259yat\u0131n y\u0131\u011f\u0131m s\u0131\u011fortas\u0131 v\u0259 pensiya s\u0131\u011fortas\u0131 \u00fczr\u0259 s\u0131\u011fortaed\u0259nin s\u0131\u011fortaolunan\u0131n g\u0259lirl\u0259rinin 50 faizind\u0259n \u00e7ox olmayan hiss\u0259sind\u0259n Az\u0259rbaycan Respublikas\u0131n\u0131n s\u0131\u011forta\u00e7\u0131lar\u0131na \u00f6d\u0259nil\u0259n s\u0131\u011forta haqlar\u0131, h\u0259yat\u0131n y\u0131\u011f\u0131m s\u0131\u011fortas\u0131 v\u0259 pensiya s\u0131\u011fortas\u0131 \u00fczr\u0259 m\u00fcqavil\u0259nin q\u00fcvv\u0259y\u0259 mindiyi andan etibar\u0259n 3 illik m\u00fcdd\u0259t ke\u00e7dikd\u0259n sonra s\u0131\u011forta olunana v\u0259 faydalanan \u015f\u0259xs\u0259 \u00f6d\u0259nil\u0259n m\u0259bl\u0259\u011fl\u0259r m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta haqq\u0131na c\u0259lb edilmir.<\/p>\n\n\n\n

Qeyd olunanlara \u0259sas\u0259n sor\u011fuda g\u00f6st\u0259ril\u0259n halda, muzdlu i\u015fd\u0259n \u0259ld\u0259 edilmi\u015f ayl\u0131q g\u0259lirin 8000 manatad\u0259k olan hiss\u0259si 0 faiz d\u0259r\u0259c\u0259 il\u0259 g\u0259lir vergisin\u0259 c\u0259lb edilir, qalan vergiy\u0259 c\u0259lb olunan dig\u0259r m\u0259bl\u0259\u011fd\u0259n is\u0259 h\u0259yat\u0131n y\u0131\u011f\u0131m s\u0131\u011fortas\u0131na ayr\u0131lan m\u0259bl\u0259\u011f \u00e7\u0131x\u0131ld\u0131qdan sonra qalan m\u0259bl\u0259\u011fd\u0259n 5 faiz d\u0259r\u0259c\u0259 il\u0259 g\u0259lir vergisi hesablan\u0131r.<\/p>\n\n\n\n

Eyni zamanda, 3 ild\u0259n az olmayan m\u00fcdd\u0259t\u0259 ba\u011flanan m\u00fcqavil\u0259 il\u0259 h\u0259yat\u0131n y\u0131\u011f\u0131m s\u0131\u011fortas\u0131 \u00fczr\u0259 m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta haqq\u0131ndan azadolma s\u0131\u011fortaolunan\u0131n g\u0259lirl\u0259rin\u0259 m\u00fcnasib\u0259td\u0259 t\u0259tbiq edildiyind\u0259n v\u0259 fiziki \u015f\u0259xsl\u0259r Qanunun 14.8-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan h\u00fcquqdan istifad\u0259 etdiyi t\u0259qdird\u0259, m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta haqq\u0131 sabit m\u0259bl\u0259\u011fd\u0259n, y\u0259ni minimum ayl\u0131q \u0259m\u0259khaqq\u0131 m\u0259bl\u0259\u011finin d\u00f6rd misli miqdar\u0131ndan hesabland\u0131\u011f\u0131ndan, Qanunun 14.8-ci madd\u0259si t\u0259tbiq edildikd\u0259 fiziki \u015f\u0259xsl\u0259rin h\u0259yat\u0131n y\u0131\u011f\u0131m s\u0131\u011fortas\u0131 \u00fczr\u0259 n\u0259z\u0259rd\u0259 tutulan s\u0131\u011forta haqq\u0131ndan azadolma h\u00fcququ yaranm\u0131r.<\/p>\n\n\n\n

\u018fsas:<\/strong> Vergi M\u0259c\u0259ll\u0259sinin 102-ci madd\u0259si v\u0259 \u201cSosial s\u0131\u011forta haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununun 15-ci madd\u0259si.<\/p>\n","protected":false},"excerpt":{"rendered":"

Texnologiyalar park\u0131n\u0131n rezidenti \u0259m\u0259khaqq\u0131ndan tutulmalar\u0131 nec\u0259 hesablay\u0131r? 2023-c\u00fc il yanvar\u0131n 1-d\u0259n etibar\u0259n texnologiyalar park\u0131n\u0131n rezidenti kimi texnologiyalar park\u0131ndan k\u0259nar f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n sistem inteqrasiyas\u0131, proqram t\u0259minat\u0131n\u0131n haz\u0131rlanmas\u0131 v\u0259 inki\u015faf etdirilm\u0259si f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259n vergi \u00f6d\u0259yicil\u0259rind\u0259 i\u015fl\u0259y\u0259n…<\/p>\n","protected":false},"author":2,"featured_media":14464,"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\/14463"}],"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=14463"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/14463\/revisions"}],"predecessor-version":[{"id":14465,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/14463\/revisions\/14465"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/14464"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14463"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14463"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14463"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}