{"id":19465,"date":"2023-12-26T02:00:00","date_gmt":"2023-12-25T23:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=19465"},"modified":"2023-12-25T11:51:26","modified_gmt":"2023-12-25T08:51:26","slug":"hansi-halda-sirk%c9%99t-sad%c9%99l%c9%99sdirilmis-verginin-od%c9%99yicisi-olmaq-huququnu-saxlayir","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=19465","title":{"rendered":"Hans\u0131 halda \u015firk\u0259t sad\u0259l\u0259\u015fdirilmi\u015f verginin \u00f6d\u0259yicisi olmaq h\u00fcququnu saxlay\u0131r?"},"content":{"rendered":"\n<p class=\"has-medium-font-size\"><strong>Hans\u0131 halda \u015firk\u0259t sad\u0259l\u0259\u015fdirilmi\u015f verginin \u00f6d\u0259yicisi olmaq h\u00fcququnu saxlay\u0131r?<\/strong><\/p>\n\n\n\n<p><em><strong>MMC ofis l\u0259vazimatlar\u0131n\u0131n p\u0259rak\u0259nd\u0259 sat\u0131\u015f\u0131n\u0131 h\u0259yata ke\u00e7irir v\u0259 sad\u0259l\u0259\u015fdirilmi\u015f verginin \u00f6d\u0259yicisidir. \u015eirk\u0259t 2023-c\u00fc ilin 1-ci r\u00fcb\u00fcnd\u0259 n\u0259zar\u0259t-kassa aparat\u0131 vasit\u0259sil\u0259 11.000 manat, 5.000 manat m\u0259bl\u0259\u011find\u0259 is\u0259 elektron qaim\u0259-faktura il\u0259 f\u0259rdi sahibkara sat\u0131\u015f h\u0259yata ke\u00e7irib. Bu halda \u015firk\u0259t sad\u0259l\u0259\u015fdirilmi\u015f verginin \u00f6d\u0259yicisi olmaq h\u00fcququnu saxlay\u0131rm\u0131?<\/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\/12\/suallar-1024x576.jpg\" alt=\"\" class=\"wp-image-19466\" width=\"460\" height=\"259\" srcset=\"https:\/\/rockvell.com\/wp-content\/uploads\/2023\/12\/suallar-1024x576.jpg 1024w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/12\/suallar-300x169.jpg 300w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/12\/suallar-768x432.jpg 768w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/12\/suallar-1536x864.jpg 1536w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/12\/suallar-360x203.jpg 360w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/12\/suallar.jpg 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, Vergi M\u0259c\u0259ll\u0259sinin 218.6.1-ci madd\u0259sin\u0259 \u0259sas\u0259n, bu M\u0259c\u0259ll\u0259nin 218.5.9-cu madd\u0259sinin m\u00fcdd\u0259alar\u0131ndan as\u0131l\u0131 olmayaraq, p\u0259rak\u0259nd\u0259 sat\u0131\u015f qaydas\u0131nda mallar\u0131n t\u0259qdim edilm\u0259sini h\u0259yata ke\u00e7ir\u0259n vergi \u00f6d\u0259yicisi eyni zamanda topdansat\u0131\u015f qaydas\u0131nda mallar\u0131n sat\u0131\u015f\u0131n\u0131 h\u0259yata ke\u00e7irdikd\u0259, r\u00fcb \u0259rzind\u0259 elektron qaim\u0259-faktura il\u0259 r\u0259smil\u0259\u015fdirilm\u0259li olan \u0259m\u0259liyyatlar\u0131n h\u0259cmi \u00fcmumi ticar\u0259t \u0259m\u0259liyyatlar\u0131n\u0131n (sat\u0131\u015fdank\u0259nar g\u0259lirl\u0259r istisna olmaqla) h\u0259cminin 30 faizind\u0259n \u00e7ox olmad\u0131qda, sad\u0259l\u0259\u015fdirilmi\u015f vergi metodunu t\u0259tbiq etm\u0259k h\u00fcququ saxlan\u0131l\u0131r.<\/p>\n\n\n\n<p>Eyni zamanda, 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 218.6.1-ci v\u0259 218.6.2-ci madd\u0259l\u0259rind\u0259 g\u00f6st\u0259ril\u0259n \u015f\u0259rtl\u0259r \u00f6d\u0259nilm\u0259dikd\u0259, sad\u0259l\u0259\u015fdirilmi\u015f verginin \u00f6d\u0259yicisi olmaq h\u00fcququ h\u0259min hesabat r\u00fcb\u00fcnd\u0259n sonrak\u0131 ay\u0131n 1-d\u0259n l\u0259\u011fv edilir.<\/p>\n\n\n\n<p>Qeyd olunanlara \u0259sas\u0259n, p\u0259rak\u0259nd\u0259 sat\u0131\u015f f\u0259aliyy\u0259ti g\u00f6st\u0259r\u0259n m\u00fc\u0259ssis\u0259nin r\u00fcb \u0259rzind\u0259 elektron qaim\u0259-faktura il\u0259 r\u0259smil\u0259\u015fdirilm\u0259li olan \u0259m\u0259liyyatlar\u0131n\u0131n h\u0259cmi \u00fcmumi \u0259m\u0259liyyatlar\u0131n h\u0259cminin 30 faizind\u0259n \u00e7ox oldu\u011fundan, sad\u0259l\u0259\u015fdirilmi\u015f vergi metodunu t\u0259tbiq etm\u0259k h\u00fcququnu itirir v\u0259 2023-c\u00fc ilin ikinci r\u00fcb\u00fcnd\u0259n etibar\u0259n m\u0259nf\u0259\u0259t vergisinin \u00f6d\u0259yicisi kimi f\u0259aliyy\u0259t g\u00f6st\u0259rm\u0259lidir.<\/p>\n\n\n\n<p><strong>\u018fsas:<\/strong>&nbsp;Vergi M\u0259c\u0259ll\u0259sinin 218.6.2-ci v\u0259 218.7-ci madd\u0259l\u0259ri.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hans\u0131 halda \u015firk\u0259t sad\u0259l\u0259\u015fdirilmi\u015f verginin \u00f6d\u0259yicisi olmaq h\u00fcququnu saxlay\u0131r? MMC ofis l\u0259vazimatlar\u0131n\u0131n p\u0259rak\u0259nd\u0259 sat\u0131\u015f\u0131n\u0131 h\u0259yata ke\u00e7irir v\u0259 sad\u0259l\u0259\u015fdirilmi\u015f verginin \u00f6d\u0259yicisidir. \u015eirk\u0259t 2023-c\u00fc ilin 1-ci r\u00fcb\u00fcnd\u0259 n\u0259zar\u0259t-kassa aparat\u0131 vasit\u0259sil\u0259 11.000 manat, 5.000 manat m\u0259bl\u0259\u011find\u0259 is\u0259 elektron&#8230;<\/p>\n","protected":false},"author":2,"featured_media":19466,"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\/19465"}],"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=19465"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/19465\/revisions"}],"predecessor-version":[{"id":19467,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/19465\/revisions\/19467"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/19466"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19465"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=19465"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19465"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}