{"id":14598,"date":"2023-08-10T08:00:00","date_gmt":"2023-08-10T05:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=14598"},"modified":"2023-08-10T07:22:29","modified_gmt":"2023-08-10T04:22:29","slug":"fiziki-s%c9%99xs-olan-t%c9%99sisciy%c9%99-od%c9%99nil%c9%99n-dividendd%c9%99n-od%c9%99m%c9%99-m%c9%99nb%c9%99yind%c9%99-vergi-tutulmalidirmi","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=14598","title":{"rendered":"Fiziki \u015f\u0259xs olan t\u0259sis\u00e7iy\u0259 \u00f6d\u0259nil\u0259n dividendd\u0259n \u00f6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 vergi tutulmal\u0131d\u0131rm\u0131?"},"content":{"rendered":"\n

Fiziki \u015f\u0259xs olan t\u0259sis\u00e7iy\u0259 \u00f6d\u0259nil\u0259n dividendd\u0259n \u00f6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 vergi tutulmal\u0131d\u0131rm\u0131?<\/strong><\/p>\n\n\n\n

Tutaq ki, g\u0259lirl\u0259rin v\u0259 x\u0259rcl\u0259rin u\u00e7otunu aparan, \u018fDV-nin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeydiyyata al\u0131nmayan v\u0259 \u0259m\u0259liyyatlar\u0131n\u0131n h\u0259cmi ard\u0131c\u0131l 12 ayl\u0131q d\u00f6vr\u00fcn ist\u0259nil\u0259n ay\u0131nda (aylar\u0131nda) 200.000 manatad\u0259k olan rezident \u201cA\u201d MMC t\u0259sis\u00e7isi \u018fDV qeydiyyat\u0131nda olan \u201cB\u201d MMC-y\u0259 10.000 dividend \u00f6d\u0259yir v\u0259 Vergi M\u0259c\u0259ll\u0259sinin 106.10-cu madd\u0259sin\u0259 \u0259sas\u0259n, h\u0259min dividendd\u0259n \u00f6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 vergi tutmur. Daha sonra \u201cB\u201d MMC h\u0259min g\u0259lird\u0259n t\u0259sis\u00e7isi olan fiziki \u015f\u0259xs\u0259 dividend \u00f6d\u0259yir. Bu zaman Vergi M\u0259c\u0259ll\u0259sinin 122.2-ci madd\u0259sinin 2-ci s\u0259trinin m\u00fcdd\u0259alar\u0131 fiziki \u015f\u0259xs\u0259 \u00f6d\u0259nil\u0259n divident\u0259 \u015famil olunurmu? Daha d\u0259qiq des\u0259k, fiziki \u015f\u0259xs\u0259 \u00f6d\u0259nil\u0259n dividendd\u0259n \u00f6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 vergi tutulmal\u0131d\u0131rm\u0131?<\/strong><\/em><\/p>\n\n\n

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D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n bildirilib ki, Vergi M\u0259c\u0259ll\u0259sinin 106.10-cu madd\u0259sin\u0259 \u0259sas\u0259n, bu M\u0259c\u0259ll\u0259 il\u0259 m\u00fc\u0259yy\u0259n olunmu\u015f qaydada g\u0259lirl\u0259rin v\u0259 x\u0259rcl\u0259rin u\u00e7otunu aparan, \u018fDV-nin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeydiyyata al\u0131nmayan v\u0259 \u0259m\u0259liyyatlar\u0131n\u0131n h\u0259cmi ard\u0131c\u0131l 12 ayl\u0131q d\u00f6vr\u00fcn ist\u0259nil\u0259n ay\u0131nda (aylar\u0131nda) 200.000 manatad\u0259k olan rezident m\u00fc\u0259ssis\u0259nin t\u0259sis\u00e7isi (pay\u00e7\u0131s\u0131) v\u0259 yaxud s\u0259hmdarlar\u0131 olan h\u00fcquqi \u015f\u0259xsl\u0259rin dividend g\u0259lirl\u0259ri vergid\u0259n azadd\u0131r.<\/p>\n\n\n\n

Bel\u0259 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, \u018fDV-nin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeydiyyata al\u0131nmayan v\u0259 \u0259m\u0259liyyatlar\u0131n\u0131n h\u0259cmi ard\u0131c\u0131l 12 ayl\u0131q d\u00f6vr\u00fcn ist\u0259nil\u0259n ay\u0131nda (aylar\u0131nda) 200.000 manatad\u0259k olan rezident m\u0259hdud m\u0259suliyy\u0259tli c\u0259miyy\u0259tin t\u0259sis\u00e7isi (pay\u00e7\u0131s\u0131) olan fiziki v\u0259 h\u00fcquqi \u015f\u0259xs\u0259 \u00f6d\u0259nil\u0259n dividendd\u0259n \u00f6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 vergi tutulmur.<\/p>\n\n\n\n

Bununla yana\u015f\u0131, Vergi M\u0259c\u0259ll\u0259sinin 122.2-ci madd\u0259sinin m\u00fcdd\u0259alar\u0131na \u0259sas\u0259n dividendin faktiki sahibi olan h\u00fcquqi \u015f\u0259xsl\u0259rd\u0259n bu M\u0259c\u0259ll\u0259nin 122.1-ci madd\u0259sin\u0259 uy\u011fun olaraq vergi tutulmu\u015fdursa, dividendi alan h\u00fcquqi \u015f\u0259xsl\u0259rin h\u0259min g\u0259lirind\u0259n bir daha vergi tutulmur.<\/p>\n\n\n\n

Qeyd olunanlara \u0259sas\u0259n, m\u00fcraci\u0259td\u0259 yuxar\u0131da g\u00f6st\u0259ril\u0259n halda, \u00f6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 vergid\u0259n azad olunan dividend g\u0259lirini \u0259ld\u0259 ed\u0259n \u018fDV qeydiyyat\u0131nda olan rezident m\u00fc\u0259ssis\u0259 t\u0259r\u0259find\u0259n h\u0259min dividendin \u00f6z t\u0259sis\u00e7isi olan fiziki \u015f\u0259xs\u0259 yenid\u0259n dividend \u015f\u0259klind\u0259 verilm\u0259si zaman\u0131 Vergi M\u0259c\u0259ll\u0259sinin 122.1-ci madd\u0259sin\u0259 uy\u011fun olaraq \u00f6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 10 faiz d\u0259r\u0259c\u0259 il\u0259 vergi hesablan\u0131b d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259nilir.<\/p>\n\n\n\n

\u018fsas:<\/strong> Vergi M\u0259c\u0259ll\u0259sinin 106-c\u0131 v\u0259 122-ci madd\u0259l\u0259ri.<\/p>\n","protected":false},"excerpt":{"rendered":"

Fiziki \u015f\u0259xs olan t\u0259sis\u00e7iy\u0259 \u00f6d\u0259nil\u0259n dividendd\u0259n \u00f6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 vergi tutulmal\u0131d\u0131rm\u0131? Tutaq ki, g\u0259lirl\u0259rin v\u0259 x\u0259rcl\u0259rin u\u00e7otunu aparan, \u018fDV-nin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeydiyyata al\u0131nmayan v\u0259 \u0259m\u0259liyyatlar\u0131n\u0131n h\u0259cmi ard\u0131c\u0131l 12 ayl\u0131q d\u00f6vr\u00fcn ist\u0259nil\u0259n ay\u0131nda (aylar\u0131nda) 200.000 manatad\u0259k olan…<\/p>\n","protected":false},"author":2,"featured_media":14599,"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\/14598"}],"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=14598"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/14598\/revisions"}],"predecessor-version":[{"id":14600,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/14598\/revisions\/14600"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/14599"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14598"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14598"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14598"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}