{"id":16538,"date":"2023-10-05T03:00:00","date_gmt":"2023-10-05T00:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=16538"},"modified":"2023-10-04T18:29:23","modified_gmt":"2023-10-04T15:29:23","slug":"%c9%99lav%c9%99-f%c9%99aliyy%c9%99tl%c9%99-m%c9%99sgul-olan-vergi-od%c9%99yicisinin-ohd%c9%99likl%c9%99ri","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=16538","title":{"rendered":"\u018flav\u0259 f\u0259aliyy\u0259tl\u0259 m\u0259\u015f\u011ful olan vergi \u00f6d\u0259yicisinin \u00f6hd\u0259likl\u0259ri"},"content":{"rendered":"\n

\u018flav\u0259 f\u0259aliyy\u0259tl\u0259 m\u0259\u015f\u011ful olan vergi \u00f6d\u0259yicisinin \u00f6hd\u0259likl\u0259ri<\/strong><\/p>\n\n\n\n

F\u0259rdi sahibkar proqram t\u0259minat\u0131 il\u0259 ba\u011fl\u0131 xidm\u0259t g\u00f6st\u0259rir v\u0259 g\u0259lir vergisi \u00f6d\u0259yicisidir. \u0130ndi is\u0259 \u0259lav\u0259 f\u0259aliyy\u0259tl\u0259 m\u0259\u015f\u011ful olmaq ist\u0259yir. \u0130car\u0259 m\u00fcqavil\u0259si ba\u011flan\u0131b, obyektin kodu al\u0131n\u0131b v\u0259 kassa aparat\u0131 qura\u015fd\u0131r\u0131l\u0131b. \u0130ndi bu vergi \u00f6d\u0259yicisi \u0259lav\u0259 f\u0259aliyy\u0259t \u00fczr\u0259 2% sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259m\u0259lidir yoxsa g\u0259lir vergisi \u00f6d\u0259yicisi kimi qalacaq? Bu m\u0259s\u0259l\u0259l\u0259r nec\u0259 t\u0259nziml\u0259nir v\u0259 o, hans\u0131 hesabatlar\u0131 verm\u0259lidir?<\/p>\n\n\n

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

\u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n bildirilib ki, Vergi M\u0259c\u0259ll\u0259sinin 221.7-ci madd\u0259sin\u0259 \u0259sas\u0259n, \u0259mlak\u0131n icar\u0259y\u0259 verilm\u0259sind\u0259n v\u0259 royaltid\u0259n g\u0259lir \u0259ld\u0259 ed\u0259n \u015f\u0259xsl\u0259r bu f\u0259aliyy\u0259tl\u0259 yana\u015f\u0131, dig\u0259r f\u0259aliyy\u0259t n\u00f6vl\u0259ri il\u0259 m\u0259\u015f\u011ful olduqda, bu M\u0259c\u0259ll\u0259nin 218.1-ci, 218.2-ci v\u0259 218.3-c\u00fc madd\u0259l\u0259rinin m\u00fcdd\u0259alar\u0131 n\u0259z\u0259r\u0259 al\u0131nmaqla, dig\u0259r f\u0259aliyy\u0259td\u0259n \u0259ld\u0259 etdikl\u0259ri g\u0259lirl\u0259r\u0259 sad\u0259l\u0259\u015fdirilmi\u015f vergini t\u0259tbiq etm\u0259k h\u00fcququna malikdirl\u0259r.<\/p>\n\n\n\n

H\u0259m ictimai ia\u015f\u0259, h\u0259m d\u0259 proqram t\u0259minat\u0131 xidm\u0259ti g\u00f6st\u0259r\u0259n \u015f\u0259xsl\u0259rin proqram t\u0259minat\u0131 xidm\u0259ti \u00fczr\u0259 \u0259ld\u0259 etdikl\u0259ri g\u0259lirl\u0259rin\u0259 g\u0259lir vergisi, ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti \u00fczr\u0259 \u0259ld\u0259 olunan g\u0259lirl\u0259rin\u0259 is\u0259 sad\u0259l\u0259\u015fdirilmi\u015f verginin t\u0259tbiqi vergi qanunvericiliyind\u0259 n\u0259z\u0259rd\u0259 tutulmam\u0131\u015fd\u0131r.<\/p>\n\n\n\n

Buna \u0259sas\u0259n, vergi \u00f6d\u0259yicisi h\u0259r iki f\u0259aliyy\u0259t \u00fczr\u0259 g\u0259lir vergisinin \u00f6d\u0259yicisi kimi f\u0259aliyy\u0259t g\u00f6st\u0259rm\u0259li v\u0259 \u0259ld\u0259 olunan g\u0259lirl\u0259rind\u0259n bu g\u0259lirl\u0259rin \u0259ld\u0259 olunmas\u0131 il\u0259 ba\u011fl\u0131 \u00e7\u0259kil\u0259n x\u0259rcl\u0259r \u00e7\u0131x\u0131ld\u0131qdan sonra g\u0259lir vergisini hesablay\u0131b d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259m\u0259lidir.<\/p>\n\n\n\n

Bununla yana\u015f\u0131, sahibkarl\u0131q f\u0259aliyy\u0259ti \u00e7\u0259r\u00e7iv\u0259sind\u0259 vergi tutulan \u0259m\u0259liyyatlar\u0131n\u0131n h\u0259cmi ard\u0131c\u0131l 12 ayl\u0131q d\u00f6vr\u00fcn ist\u0259nil\u0259n ay\u0131nda 200.000 manatdan art\u0131q olan vergi \u00f6d\u0259yicisi (avton\u0259qliyyat vasit\u0259l\u0259ri il\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 da\u015f\u0131malar\u0131 h\u0259yata ke\u00e7ir\u0259n, idman m\u0259rc oyunlar\u0131n\u0131n t\u0259\u015fkilind\u0259 i\u015ftirak ed\u0259n \u015f\u0259xs istisna olmaqla, m\u00fclkiyy\u0259tind\u0259 olan ya\u015fay\u0131\u015f v\u0259 qeyri-ya\u015fay\u0131\u015f sah\u0259l\u0259rinin t\u0259qdim edilm\u0259sini h\u0259yata ke\u00e7ir\u0259n fiziki \u015f\u0259xsl\u0259r) n\u00f6vb\u0259ti ay\u0131n 10 g\u00fcn\u00fc \u0259rzind\u0259 \u018fDV-nin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeydiyyata dair \u0259riz\u0259 verm\u0259li, vergi orqan\u0131 t\u0259r\u0259find\u0259n \u018fDV qeydiyyat\u0131na al\u0131nd\u0131qdan sonra is\u0259 \u018fDV \u00f6d\u0259yicisinin vergi \u00f6hd\u0259likl\u0259rini yerin\u0259 yetirm\u0259lidir.<\/p>\n\n\n\n

\u018fsas:\u00a0Vergi M\u0259c\u0259ll\u0259sinin 96-c\u0131, 101-ci, 102-ci, 155-ci, 218-ci, 219-cu v\u0259 221-ci madd\u0259l\u0259ri.<\/p>\n\n\n\n

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

\u018flav\u0259 f\u0259aliyy\u0259tl\u0259 m\u0259\u015f\u011ful olan vergi \u00f6d\u0259yicisinin \u00f6hd\u0259likl\u0259ri F\u0259rdi sahibkar proqram t\u0259minat\u0131 il\u0259 ba\u011fl\u0131 xidm\u0259t g\u00f6st\u0259rir v\u0259 g\u0259lir vergisi \u00f6d\u0259yicisidir. \u0130ndi is\u0259 \u0259lav\u0259 f\u0259aliyy\u0259tl\u0259 m\u0259\u015f\u011ful olmaq ist\u0259yir. \u0130car\u0259 m\u00fcqavil\u0259si ba\u011flan\u0131b, obyektin kodu al\u0131n\u0131b v\u0259 kassa aparat\u0131…<\/p>\n","protected":false},"author":2,"featured_media":16539,"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\/16538"}],"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=16538"}],"version-history":[{"count":2,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/16538\/revisions"}],"predecessor-version":[{"id":16544,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/16538\/revisions\/16544"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/16539"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16538"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16538"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16538"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}