{"id":17735,"date":"2023-11-06T05:00:00","date_gmt":"2023-11-06T02:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=17735"},"modified":"2023-11-06T09:31:48","modified_gmt":"2023-11-06T06:31:48","slug":"huquqi-s%c9%99xsin-xaricd%c9%99n-%c9%99ld%c9%99-etdiyi-dividend-g%c9%99lirl%c9%99ri-hansi-formada-vergiy%c9%99-c%c9%99lb-olunur","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=17735","title":{"rendered":"H\u00fcquqi \u015f\u0259xsin xaricd\u0259n \u0259ld\u0259 etdiyi dividend g\u0259lirl\u0259ri hans\u0131 formada vergiy\u0259 c\u0259lb olunur"},"content":{"rendered":"\n<p class=\"has-medium-font-size\"><strong>H\u00fcquqi \u015f\u0259xsin xaricd\u0259n \u0259ld\u0259 etdiyi dividend g\u0259lirl\u0259ri hans\u0131 formada vergiy\u0259 c\u0259lb olunur?<\/strong><\/p>\n\n\n\n<p><em><strong>Sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicisi olan rezident h\u00fcquqi \u015f\u0259xs xaricd\u0259n dividend g\u0259liri \u0259ld\u0259 ed\u0259rs\u0259, bu zaman dividend g\u0259lirin\u0259 g\u00f6r\u0259 sat\u0131\u015fdank\u0259nar g\u0259lir kimi 2 faizl\u0259 vergi \u00f6d\u0259y\u0259c\u0259k, yoxsa h\u0259min g\u0259lir \u00fc\u00e7\u00fcn m\u0259nf\u0259\u0259t b\u0259yannam\u0259si t\u0259qdim ed\u0259c\u0259k? \u018fg\u0259r 2 faizl\u0259 vergiy\u0259 c\u0259lb olunacaqsa, Vergi M\u0259c\u0259ll\u0259sinin 127-ci madd\u0259sind\u0259ki h\u00fcququndan istifad\u0259 ed\u0259 bil\u0259rmi?<\/strong><\/em><\/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\/11\/celb-1024x576.jpg\" alt=\"\" class=\"wp-image-17736\" width=\"462\" height=\"260\" srcset=\"https:\/\/rockvell.com\/wp-content\/uploads\/2023\/11\/celb-1024x576.jpg 1024w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/11\/celb-300x169.jpg 300w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/11\/celb-768x432.jpg 768w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/11\/celb-1536x864.jpg 1536w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/11\/celb-360x203.jpg 360w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/11\/celb.jpg 1920w\" sizes=\"(max-width: 462px) 100vw, 462px\" \/><\/figure><\/div>\n\n\n<p>\u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n bildirilib ki, Vergi M\u0259c\u0259ll\u0259sinin 13-c\u00fc madd\u0259sinin m\u00fcdd\u0259alar\u0131na \u0259sas\u0259n, dig\u0259r m\u00fc\u0259ssis\u0259l\u0259rin f\u0259aliyy\u0259tind\u0259 pay\u00e7\u0131 kimi i\u015ftirakdan g\u0259lir, m\u00fc\u0259ssis\u0259y\u0259 m\u0259xsus s\u0259hml\u0259r, istiqrazlar v\u0259 dig\u0259r qiym\u0259tli ka\u011f\u0131zlardan \u0259ld\u0259 olunan g\u0259lirl\u0259r, habel\u0259 mal v\u0259 xidm\u0259t (i\u015f) istehsal\u0131 v\u0259 sat\u0131\u015f\u0131 il\u0259 bilavasit\u0259 ba\u011fl\u0131 olmayan \u0259m\u0259liyyatdan g\u00f6t\u00fcr\u00fcl\u0259n dig\u0259r g\u0259lirl\u0259r sat\u0131\u015fdank\u0259nar g\u0259lirl\u0259r\u0259 aid edilir.<\/p>\n\n\n\n<p>Eyni zamanda, Vergi M\u0259c\u0259ll\u0259sinin 104.1-ci madd\u0259sin\u0259 \u0259sas\u0259n, rezident m\u00fc\u0259ssis\u0259 \u00fc\u00e7\u00fcn vergitutma obyekti onun m\u0259nf\u0259\u0259tidir. Vergi \u00f6d\u0259yicisinin b\u00fct\u00fcn g\u0259lirl\u0259ri, o c\u00fcml\u0259d\u0259n Az\u0259rbaycan Respublikas\u0131n\u0131n h\u00fcdudlar\u0131ndan k\u0259narda daimi n\u00fcmay\u0259nd\u0259likl\u0259ri vasit\u0259sil\u0259 \u0259ld\u0259 etdiyi g\u0259lirl\u0259r, Az\u0259rbaycan Respublikas\u0131n\u0131n h\u00fcdudlar\u0131ndan k\u0259narda \u0259ld\u0259 etdiyi dividend, faiz, royalti (vergid\u0259n azad edil\u0259n g\u0259lird\u0259n ba\u015fqa) il\u0259 bu M\u0259c\u0259ll\u0259nin X f\u0259slind\u0259 g\u00f6st\u0259ril\u0259n, g\u0259lird\u0259n \u00e7\u0131x\u0131lan x\u0259rc (vergid\u0259n azad edil\u0259n g\u0259lirl\u0259r \u00fczr\u0259 \u00e7\u0259kil\u0259n x\u0259rcl\u0259rd\u0259n ba\u015fqa) aras\u0131ndak\u0131 f\u0259rq m\u0259nf\u0259\u0259tdir.<\/p>\n\n\n\n<p>Buna \u0259sas\u0259n, yuxar\u0131da g\u00f6st\u0259ril\u0259n halda, rezident h\u00fcquqi \u015f\u0259xs\u0259 xaricd\u0259n \u00f6d\u0259nil\u0259n dividend g\u0259lirl\u0259ri onun sat\u0131\u015fdank\u0259nar g\u0259lirl\u0259rin\u0259 aid edilm\u0259kl\u0259 m\u0259nf\u0259\u0259t vergisin\u0259 c\u0259lb edilir. \u018flav\u0259 olaraq qeyd olunub ki, rezident h\u00fcquqi \u015f\u0259xs t\u0259r\u0259find\u0259n Az\u0259rbaycan h\u00fcdudlar\u0131ndan k\u0259narda \u0259ld\u0259 edil\u0259n dividend g\u0259lirl\u0259rind\u0259n m\u0259nf\u0259\u0259t vergisi \u00f6d\u0259nil\u0259rk\u0259n h\u0259min g\u0259lirl\u0259rd\u0259n xaricd\u0259 \u00f6d\u0259nilmi\u015f vergi, Vergi M\u0259c\u0259ll\u0259sinin 127-ci madd\u0259sin\u0259 uy\u011fun olaraq, n\u0259z\u0259r\u0259 al\u0131n\u0131r.<\/p>\n\n\n\n<p><em><strong>\u018fsas:<\/strong><\/em>&nbsp;Vergi M\u0259c\u0259ll\u0259sinin 13-c\u00fc, 104-c\u00fc v\u0259 127-ci madd\u0259l\u0259ri<\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u00fcquqi \u015f\u0259xsin xaricd\u0259n \u0259ld\u0259 etdiyi dividend g\u0259lirl\u0259ri hans\u0131 formada vergiy\u0259 c\u0259lb olunur? Sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicisi olan rezident h\u00fcquqi \u015f\u0259xs xaricd\u0259n dividend g\u0259liri \u0259ld\u0259 ed\u0259rs\u0259, bu zaman dividend g\u0259lirin\u0259 g\u00f6r\u0259 sat\u0131\u015fdank\u0259nar g\u0259lir kimi 2 faizl\u0259 vergi&#8230;<\/p>\n","protected":false},"author":2,"featured_media":17736,"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\/17735"}],"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=17735"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/17735\/revisions"}],"predecessor-version":[{"id":17737,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/17735\/revisions\/17737"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/17736"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17735"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17735"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17735"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}