{"id":16504,"date":"2023-10-04T05:00:00","date_gmt":"2023-10-04T02:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=16504"},"modified":"2023-10-03T19:05:02","modified_gmt":"2023-10-03T16:05:02","slug":"sual-cavab","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=16504","title":{"rendered":"Sual-Cavab"},"content":{"rendered":"\n<p class=\"has-medium-font-size\"><strong>Hans\u0131 halda vergi \u00f6d\u0259yicil\u0259ri idxal edil\u0259n mallar\u0131n m\u0259lumat formas\u0131n\u0131 t\u0259qdim etm\u0259y\u0259 bil\u0259r?<\/strong><\/p>\n\n\n\n<p><strong><em>Vergi M\u0259c\u0259ll\u0259sinin 16.1.11-11.3-c\u00fc madd\u0259sinin ikinci abzas\u0131na \u0259sas\u0259n, vergi \u00f6d\u0259yicisinin vergi orqan\u0131nda u\u00e7ota al\u0131nm\u0131\u015f bir t\u0259s\u0259rr\u00fcfat subyekti (obyekti) oldu\u011fu halda bu madd\u0259d\u0259 n\u0259z\u0259rd\u0259 tutulan m\u0259lumat formas\u0131 vergi orqan\u0131na t\u0259qdim edilmir. Bu halda idxal edilmi\u015f mallar h\u0259min t\u0259s\u0259rr\u00fcfat subyektin\u0259 (obyektin\u0259) bo\u015fald\u0131lm\u0131\u015f hesab olunur. Sual\u0131m\u0131z bundan ibar\u0259tdir ki, vergi \u00f6d\u0259yicisinin bir anbar v\u0259 bir sat\u0131\u015f obyekti olarsa, bu c\u00fcr hal bir t\u0259s\u0259rr\u00fcfat obyektimi say\u0131l\u0131r, yoxsa h\u0259r bir qeydiyyata qoyulmu\u015f obyekt ayr\u0131-ayr\u0131l\u0131qda n\u0259z\u0259r\u0259 al\u0131naraq 2 t\u0259s\u0259rr\u00fcfat obyekti kimi qeyd\u0259 al\u0131n\u0131r?<\/em><\/strong><\/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\/10\/sual-cavab_3.pngf_-1024x576.png\" alt=\"\" class=\"wp-image-16505\" width=\"460\" height=\"259\" srcset=\"https:\/\/rockvell.com\/wp-content\/uploads\/2023\/10\/sual-cavab_3.pngf_-1024x576.png 1024w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/10\/sual-cavab_3.pngf_-300x169.png 300w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/10\/sual-cavab_3.pngf_-768x432.png 768w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/10\/sual-cavab_3.pngf_-1536x864.png 1536w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/10\/sual-cavab_3.pngf_-360x203.png 360w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/10\/sual-cavab_3.pngf_.png 1920w\" sizes=\"(max-width: 460px) 100vw, 460px\" \/><\/figure><\/div>\n\n\n<p>\u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n bildirilib ki, \u00f6t\u0259n il Vergi M\u0259c\u0259ll\u0259sind\u0259 q\u00fcvv\u0259y\u0259 minmi\u015f d\u0259yi\u015fikliy\u0259 \u0259sas\u0259n, neft-qaz sah\u0259sind\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n v\u0259 ya d\u00f6vl\u0259t sektoruna aid edil\u0259n vergi \u00f6d\u0259yicil\u0259ri istisna olmaqla, dig\u0259r vergi \u00f6d\u0259yicil\u0259ri t\u0259r\u0259find\u0259n idxal edil\u0259c\u0259k mallar bar\u0259d\u0259 m\u0259lumatlar mallar\u0131n idxal olunaca\u011f\u0131 tarix\u0259d\u0259k vergi orqan\u0131na t\u0259qdim edilm\u0259lidir. D\u0259yi\u015fikliyin m\u0259qs\u0259di idxal \u0259m\u0259liyyatlar\u0131 h\u0259yata ke\u00e7ir\u0259n, habel\u0259 \u00fc\u00e7\u00fcnc\u00fc \u015f\u0259xsl\u0259r \u00fc\u00e7\u00fcn mal idxal ed\u0259n \u015f\u0259xsl\u0259rin f\u0259aliyy\u0259tin\u0259 vergi n\u0259zar\u0259tinin g\u00fccl\u0259ndirilm\u0259si m\u0259qs\u0259dil\u0259 idxal olunan mallar\u0131n sifari\u015f\u00e7il\u0259ri, habel\u0259 h\u0259min mallar\u0131n saxlanc yerl\u0259ri bar\u0259d\u0259 \u0259vv\u0259lc\u0259d\u0259n vergi orqanlar\u0131na m\u0259lumat\u0131n verilm\u0259sidir.<\/p>\n\n\n\n<p>Bununla bel\u0259, vergi \u00f6d\u0259yicil\u0259rinin inzibati y\u00fck\u00fcn\u00fcn azald\u0131lmas\u0131 m\u0259qs\u0259dil\u0259 qeyd olunan m\u0259lumat formas\u0131n\u0131 t\u0259qdim ed\u0259n subyektl\u0259rin dair\u0259sind\u0259 01.01.2023-c\u00fc il tarixd\u0259n etibar\u0259n d\u0259yi\u015fiklik edilib. Bel\u0259 ki, vergi \u00f6d\u0259yicisinin vergi orqan\u0131nda u\u00e7ota al\u0131nm\u0131\u015f bir t\u0259s\u0259rr\u00fcfat subyekti (obyekti) oldu\u011fu halda, idxal edil\u0259n mallar\u0131n qeydiyyatda olan h\u0259min obyekt\u0259 apar\u0131lmas\u0131 kimi qiym\u0259tl\u0259ndirilm\u0259si v\u0259 m\u0259lumat formas\u0131n\u0131n t\u0259qdim olunmamas\u0131 m\u00fc\u0259yy\u0259n edilib. Dig\u0259r vergi \u00f6d\u0259yicil\u0259ri t\u0259r\u0259find\u0259n is\u0259 h\u0259min m\u0259lumatlar\u0131n t\u0259qdimolunma m\u00fcdd\u0259ti art\u0131r\u0131l\u0131b, mallar\u0131n g\u00f6mr\u00fck n\u0259zar\u0259tind\u0259n \u00e7\u0131xd\u0131\u011f\u0131 vaxtad\u0259k (hava n\u0259qliyyat\u0131 il\u0259 da\u015f\u0131nan mallar\u0131n is\u0259 g\u00f6mr\u00fck n\u0259zar\u0259tind\u0259n \u00e7\u0131xd\u0131\u011f\u0131 vaxtdan 1 i\u015f g\u00fcn\u00fc m\u00fcdd\u0259tind\u0259) t\u0259qdim olunmas\u0131 il\u0259 ba\u011fl\u0131 d\u0259yi\u015fiklik edilib.<\/p>\n\n\n\n<p>Sor\u011funuzda qeyd olunan halda vergi \u00f6d\u0259yicisinin u\u00e7ota al\u0131nm\u0131\u015f iki t\u0259s\u0259rr\u00fcfat subyekti (obyekti) oldu\u011fu \u00fc\u00e7\u00fcn m\u0259lumat formas\u0131 vergi orqan\u0131na t\u0259qdim edilm\u0259lidir.<\/p>\n\n\n\n<p>D\u0259yi\u015fiklik haqda \u0259trafl\u0131 m\u0259lumatla buradan tan\u0131\u015f ola bil\u0259rsiniz.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.taxes.gov.az\/uploads\/2023\/VM2023\/04.pdf\">https:\/\/www.taxes.gov.az\/uploads\/2023\/VM2023\/04.pdf<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hans\u0131 halda vergi \u00f6d\u0259yicil\u0259ri idxal edil\u0259n mallar\u0131n m\u0259lumat formas\u0131n\u0131 t\u0259qdim etm\u0259y\u0259 bil\u0259r? Vergi M\u0259c\u0259ll\u0259sinin 16.1.11-11.3-c\u00fc madd\u0259sinin ikinci abzas\u0131na \u0259sas\u0259n, vergi \u00f6d\u0259yicisinin vergi orqan\u0131nda u\u00e7ota al\u0131nm\u0131\u015f bir t\u0259s\u0259rr\u00fcfat subyekti (obyekti) oldu\u011fu halda bu madd\u0259d\u0259 n\u0259z\u0259rd\u0259 tutulan&#8230;<\/p>\n","protected":false},"author":2,"featured_media":16505,"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\/16504"}],"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=16504"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/16504\/revisions"}],"predecessor-version":[{"id":16506,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/16504\/revisions\/16506"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/16505"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16504"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16504"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16504"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}