{"id":16033,"date":"2023-09-20T14:00:00","date_gmt":"2023-09-20T11:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=16033"},"modified":"2023-09-20T22:44:29","modified_gmt":"2023-09-20T19:44:29","slug":"baglanan-mu%c9%99ssis%c9%99nin-%c9%99dv-ohd%c9%99liyi","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=16033","title":{"rendered":"Ba\u011flanan m\u00fc\u0259ssis\u0259nin \u018fDV \u00f6hd\u0259liyi"},"content":{"rendered":"\n<p class=\"has-medium-font-size\"><strong>Ba\u011flanan m\u00fc\u0259ssis\u0259nin \u018fDV \u00f6hd\u0259liyi<\/strong><\/p>\n\n\n\n<p>Ba\u011flanan m\u00fc\u0259ssis\u0259nin \u018fDV qeydiyyat\u0131n\u0131n l\u0259\u011fvi zaman\u0131 yaranan \u018fDV \u00f6hd\u0259liyi:<\/p>\n\n\n\n<p>\u018fDV qeydiyyat\u0131nda olan \u201cAA\u201d MMC (ad \u015f\u0259rtidir) l\u0259\u011fv edilm\u0259si \u00fc\u00e7\u00fcn vergi orqan\u0131na m\u00fcraci\u0259t edir, lakin MMC-nin sahibliyind\u0259 h\u0259r hans\u0131 mal qal\u0131\u011f\u0131 m\u00f6vcud deyil. Eyni zamanda, c\u0259miyy\u0259tin \u0259vv\u0259lki d\u00f6vrl\u0259r \u00fczr\u0259 topdansat\u0131\u015f f\u0259aliyy\u0259ti il\u0259 ba\u011fl\u0131 debitor borclar\u0131 vard\u0131r. Bel\u0259 olan halda, \u018fDV qeydiyyat\u0131n\u0131n l\u0259\u011fvi zaman\u0131 c\u0259miyy\u0259tin \u018fDV \u00f6hd\u0259liyi yaranacaqm\u0131?<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/rockvell.com\/wp-content\/uploads\/2023\/09\/1694410658-edv-1024x576.jpg\" alt=\"\" class=\"wp-image-16034\" width=\"464\" height=\"261\" srcset=\"https:\/\/rockvell.com\/wp-content\/uploads\/2023\/09\/1694410658-edv-1024x576.jpg 1024w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/09\/1694410658-edv-300x169.jpg 300w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/09\/1694410658-edv-768x432.jpg 768w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/09\/1694410658-edv-1536x864.jpg 1536w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/09\/1694410658-edv-360x203.jpg 360w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/09\/1694410658-edv.jpg 1920w\" sizes=\"(max-width: 464px) 100vw, 464px\" \/><\/figure><\/div>\n\n\n<p>\u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n bildirilib ki, Vergi M\u0259c\u0259ll\u0259sinin 159.6-c\u0131 madd\u0259sin\u0259 \u0259sas\u0259n, vergi \u00f6d\u0259yicisinin qeydiyyat\u0131 l\u0259\u011fv edilirs\u0259, l\u0259\u011fvetm\u0259 vaxt\u0131 onun sahibliyind\u0259 qalan mallar h\u0259min vaxt v\u0259 vergi tutulan \u0259m\u0259liyyat \u00e7\u0259r\u00e7iv\u0259sind\u0259 t\u0259qdim edil\u0259n mallar kimi qiym\u0259tl\u0259ndirilir. Vergi M\u0259c\u0259ll\u0259sinin 1 yanvar 2023-c\u00fc ild\u0259n q\u00fcvv\u0259y\u0259 minmi\u015f m\u00fcdd\u0259alar\u0131na \u0259sas\u0259n, h\u0259min M\u0259c\u0259ll\u0259nin 159.6-c\u0131 madd\u0259si t\u0259tbiq edildikd\u0259, vergi tutulan \u0259m\u0259liyyat\u0131n (o c\u00fcml\u0259d\u0259n mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) t\u0259qdim edilm\u0259si \u00fczr\u0259 yaranan debitor borclar \u00fczr\u0259) vaxt\u0131 l\u0259\u011fvetm\u0259nin q\u00fcvv\u0259y\u0259 minm\u0259sind\u0259n bilavasit\u0259 \u0259vv\u0259lki vaxt (g\u00fcn) vergi tutulan \u0259m\u0259liyyat\u0131n apar\u0131ld\u0131\u011f\u0131 vaxt say\u0131l\u0131r.<\/p>\n\n\n\n<p>Qeyd olunanlara \u0259sas\u0259n, \u0259vv\u0259lki d\u00f6vrl\u0259r \u00fczr\u0259 t\u0259qdim edil\u0259n, lakin d\u0259y\u0259ri \u00f6d\u0259nilm\u0259y\u0259n mallar \u00fczr\u0259 yaranan debitor borclar m\u00fc\u0259ssis\u0259 l\u0259\u011fv edil\u0259n zaman mallar\u0131n t\u0259qdim olunmas\u0131 kimi qiym\u0259tl\u0259ndirilir v\u0259 \u018fDV \u00f6hd\u0259liyi yaran\u0131r.<\/p>\n\n\n\n<p>\u018fsas:&nbsp;Vergi M\u0259c\u0259ll\u0259sinin 159.6-c\u0131 v\u0259 166.3-c\u00fc madd\u0259l\u0259ri<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ba\u011flanan m\u00fc\u0259ssis\u0259nin \u018fDV \u00f6hd\u0259liyi Ba\u011flanan m\u00fc\u0259ssis\u0259nin \u018fDV qeydiyyat\u0131n\u0131n l\u0259\u011fvi zaman\u0131 yaranan \u018fDV \u00f6hd\u0259liyi: \u018fDV qeydiyyat\u0131nda olan \u201cAA\u201d MMC (ad \u015f\u0259rtidir) l\u0259\u011fv edilm\u0259si \u00fc\u00e7\u00fcn vergi orqan\u0131na m\u00fcraci\u0259t edir, lakin MMC-nin sahibliyind\u0259 h\u0259r hans\u0131 mal qal\u0131\u011f\u0131 m\u00f6vcud&#8230;<\/p>\n","protected":false},"author":2,"featured_media":16034,"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\/16033"}],"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=16033"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/16033\/revisions"}],"predecessor-version":[{"id":16035,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/16033\/revisions\/16035"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/16034"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16033"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16033"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16033"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}