{"id":19822,"date":"2024-01-07T01:00:00","date_gmt":"2024-01-06T22:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=19822"},"modified":"2024-01-06T18:43:41","modified_gmt":"2024-01-06T15:43:41","slug":"riskli-vergi-od%c9%99yicil%c9%99ri","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=19822","title":{"rendered":"Riskli vergi \u00f6d\u0259yicil\u0259ri"},"content":{"rendered":"\n

Riskli vergi \u00f6d\u0259yicil\u0259ri<\/strong><\/p>\n\n\n\n

Nazirl\u0259r Kabinetinin 29 noyabr 2019-cu il tarixli q\u0259rar\u0131na\u00a0\u0259sas\u0259n riskli vergi\u00a0\u00f6d\u0259yicil\u0259rinin meyarlar\u0131\u00a0t\u0259sdiql\u0259nib.\u00a0Riskli\u00a0\u0259m\u0259liyyatlar\u0131n meyarlar\u0131:<\/p>\n\n\n

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1. Vergi \u00f6d\u0259yicil\u0259rinin t\u0259qdim etdiyi (satd\u0131\u011f\u0131) elektron qaim\u0259-fakturalarda ald\u0131\u011f\u0131 v\u0259 ya idxal etdiyi mal \u00e7e\u015fidl\u0259rind\u0259n f\u0259rqli mal \u00e7e\u015fidl\u0259rinin g\u00f6st\u0259rildiyi a\u015fkar edildikd\u0259;<\/p>\n\n\n\n

M\u0259s\u0259l\u0259n: \u0259g\u0259r vergi \u00f6d\u0259yicisi elektron qaim\u0259 v\u0259 idxal \u0259sas\u0131nda ald\u0131\u011f\u0131 mallardan f\u0259rqli mallar t\u0259qdim etdikd\u0259 (satd\u0131qda).Y\u0259ni siz elektrik mallar\u0131n\u0131n sat\u0131\u015f\u0131 il\u0259 m\u0259\u015f\u011fulsunuz, f\u0259rqli f\u0259rqli adlarda mallar alm\u0131s\u0131n\u0131z (EQ v\u0259 idxal vasit\u0259si il\u0259), lakin ald\u0131\u011f\u0131n\u0131z mallar\u0131n i\u00e7\u0259risind\u0259 televizor yoxdur.Siz sat\u0131\u015f zaman\u0131 televizor satarsan\u0131zsa \u0259mt\u0259\u0259siz mal \u0259m\u0259liyyat\u0131 etmi\u015f say\u0131l\u0131rs\u0131n\u0131z v\u0259 riskli vergi \u00f6d\u0259yicisi hesab edilirsiz.<\/p>\n\n\n\n

2. Vergi \u00f6d\u0259yicil\u0259rinin ald\u0131\u011f\u0131 v\u0259 ya idxal etdiyi mallar\u0131n h\u0259cmind\u0259n art\u0131q h\u0259cmd\u0259 mallar t\u0259qdim etm\u0259si hal\u0131 a\u015fkar edildikd\u0259 (art\u0131q h\u0259cmd\u0259 t\u0259qdim edilmi\u015f mallara m\u00fcnasib\u0259td\u0259);<\/p>\n\n\n\n

M\u0259s\u0259l\u0259n: \u018fg\u0259r vergi \u00f6d\u0259yicisi ard\u0131c\u0131l 6 ay \u0259rzind\u0259 20.000 AZN-lik mal sat\u0131\u015f\u0131 edib, lakin m\u00fcvafiq d\u00f6vr \u0259rzind\u0259 elektron qaim\u0259 v\u0259 idxal vasit\u0259si il\u0259 5.000 AZN-lik mal alm\u0131\u015fd\u0131r.Bu zaman siz riskli vergi \u00f6d\u0259yicisi hesab edilirsiz.<\/p>\n\n\n\n

Q\u0259rara \u0259sas\u0259n a\u015fa\u011f\u0131da qeyd olunan \u0259m\u0259liyyatlardan \u0259n az\u0131 birin\u0259 cavab ver\u0259n vergi \u00f6d\u0259yicisi riskli vergi \u00f6d\u0259yicisi hesab edilir:<\/p>\n\n\n\n

-apar\u0131lm\u0131\u015f vergi n\u0259zar\u0259t t\u0259dbirl\u0259ri \u00e7\u0259r\u00e7iv\u0259sind\u0259 vergi \u00f6d\u0259yicisinin \u0259mt\u0259\u0259siz \u0259m\u0259liyyatlar aparmas\u0131 a\u015fkar edildikd\u0259 (1-ci n\u00fcmun\u0259y\u0259 \u0259sas\u0259n).<\/p>\n\n\n\n

-idxalat\u00e7\u0131n\u0131n, istehsal\u00e7\u0131n\u0131n v\u0259 ya idxalat\u00e7\u0131 olmayan ticar\u0259t f\u0259aliyy\u0259ti h\u0259yata ke\u00e7ir\u0259n \u015f\u0259xsin vergi orqan\u0131nda qeydiyyatda olan anbar\u0131 (o c\u00fcml\u0259d\u0259n icar\u0259y\u0259 g\u00f6t\u00fcrd\u00fcy\u00fc anbar\u0131) v\u0259 ya dig\u0259r t\u0259s\u0259rr\u00fcfat subyekti (obyekti) olmad\u0131qda v\u0259 yaxud qeydiyyatda olan anbar\u0131n v\u0259 ya dig\u0259r t\u0259s\u0259rr\u00fcfat subyektinin (obyektinin) sah\u0259si il\u0259 idxal v\u0259 ya \u0259ld\u0259 edil\u0259n mallar\u0131n h\u0259cmi uy\u011funluq t\u0259\u015fkil etm\u0259dikd\u0259 (dig\u0259r \u015f\u0259xsl\u0259r \u00fc\u00e7\u00fcn sifari\u015f \u0259sas\u0131nda g\u0259tiril\u0259n v\u0259 bilavasit\u0259 sifari\u015f\u00e7il\u0259r\u0259 t\u0259hvil veril\u0259n (sifari\u015f\u00e7i vergi \u00f6d\u0259yicisi olduqda V\u00d6EN-i, fiziki \u015f\u0259xs olduqda ad\u0131, soyad\u0131, atas\u0131n\u0131n ad\u0131 v\u0259 F\u0130N-i) mallar v\u0259 h\u0259r bir sifari\u015f\u00e7i \u00fczr\u0259 sifari\u015fin m\u0259bl\u0259\u011fi bar\u0259d\u0259 m\u0259lumatlar\u0131n vergi orqan\u0131na t\u0259qdim edildiyi hallar istisna olmaqla) . M\u0259s\u0259l\u0259n: idxal v\u0259 ya elektron qaim\u0259 \u0259sas\u0131nda ald\u0131\u011f\u0131 mallar\u0131 saxlamaq \u00fc\u00e7\u00fcn t\u0259s\u0259rr\u00fcfat subyekti (anbar) olmad\u0131qda v\u0259 ya m\u00fcvafiq \u00f6l\u00e7\u00fcd\u0259 olmad\u0131qda riskli vergi \u00f6d\u0259yicisi hesab edilir. Daha d\u0259qiq izah ets\u0259k idxal v\u0259 Eq \u0259sas\u0131nda ald\u0131\u011f\u0131 mallar 200 kv.m sah\u0259y\u0259 yerl\u0259\u015f\u0259 bil\u0259c\u0259yi halda 10 kv.m sah\u0259li t\u0259s\u0259rr\u00fcfat subyekti (anbar) oldu\u011fu halda da riskli vergi \u00f6d\u0259yicisi hesab edilir.<\/p>\n\n\n\n

-vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n \u0259ld\u0259 edilmi\u015f v\u0259 f\u0259aliyy\u0259t n\u00f6v\u00fcn\u0259 (f\u0259aliyy\u0259t n\u00f6vl\u0259rin\u0259) uy\u011fun olmayan mallar\u0131n (vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n \u00f6z t\u0259s\u0259rr\u00fcfat f\u0259aliyy\u0259tind\u0259 istifad\u0259 edilm\u0259si \u00fc\u00e7\u00fcn \u0259ld\u0259 etdiyi ofis l\u0259vazimatlar\u0131, inventar v\u0259 dig\u0259r bu kimi aktivl\u0259r istisna olmaqla) vergi n\u0259zar\u0259ti zaman\u0131 s\u0259n\u0259dl\u0259\u015fdirilm\u0259d\u0259n t\u0259qdim edilm\u0259si a\u015fkar edildikd\u0259. M\u0259s\u0259l\u0259n: vergi \u00f6d\u0259yicisi m\u0259sl\u0259h\u0259t xidm\u0259ti il\u0259 m\u0259\u015f\u011fuldur. F\u0259aliyy\u0259ti zaman\u0131 \u00f6z\u00fcn\u00fcn istifad\u0259 etm\u0259diyi mallar\u0131-t\u0259mir tikinti materiallar\u0131n\u0131 s\u0259n\u0259dl\u0259\u015fdirm\u0259d\u0259n t\u0259qdim etdikd\u0259 (satd\u0131qda) riskli vergi \u00f6d\u0259yicisi hesab edilir.Bu zaman \u00f6z biznes f\u0259aliyy\u0259tind\u0259 istifad\u0259si \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulan ofis l\u0259vazimatlar\u0131 v\u0259 aktiv \u0259sas v\u0259saitl\u0259r istisna edilir.<\/p>\n\n\n\n

-vergi \u00f6d\u0259yicisinin sat\u0131\u015f m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn son 6 ay \u00fczr\u0259 (vergi \u00f6d\u0259yicisinin mallar\u0131n m\u00f6vs\u00fcmi xarakterind\u0259n as\u0131l\u0131 olaraq, habel\u0259, \u0259vv\u0259lc\u0259d\u0259n sifari\u015f edil\u0259n v\u0259 m\u00fcqavil\u0259d\u0259 (raz\u0131la\u015fmada) m\u00fc\u0259yy\u0259n edil\u0259n m\u00fcdd\u0259td\u0259 t\u0259hvil verilm\u0259si n\u0259z\u0259rd\u0259 tutulan hallar istisna olmaqla) idxal etdiyi v\u0259 ya \u0259ld\u0259 etdiyi mallar\u0131n h\u0259cmi onun m\u00fcvafiq d\u00f6vr \u00fczr\u0259 d\u00f6vriyy\u0259sind\u0259n az\u0131 3 d\u0259f\u0259 art\u0131q olduqda (2-ci n\u00fcmun\u0259y\u0259 \u0259sas\u0259n).<\/p>\n\n\n\n

-riskli vergi \u00f6d\u0259yicisi olan fiziki \u015f\u0259xsin icra orqan\u0131n\u0131n r\u0259hb\u0259ri v\u0259 ya t\u0259sis\u00e7isi oldu\u011fu h\u00fcquqi \u015f\u0259xs. M\u0259s\u0259l\u0259n: riskli vergi \u00f6d\u0259yicisi hesab edil\u0259n vergi \u00f6d\u0259yicisinin r\u0259hb\u0259ri v\u0259ya t\u0259sis\u00e7isi oldu\u011fu h\u00fcquqi \u015f\u0259xs d\u0259 riskli vergi \u00f6d\u0259yicisi hesab edilir.<\/p>\n\n\n\n

-riskli vergi \u00f6d\u0259yicisi olan h\u00fcquqi \u015f\u0259xsin icra orqan\u0131n\u0131n r\u0259hb\u0259rinin v\u0259 ya t\u0259sis\u00e7isinin t\u0259sis etdiyi v\u0259 ya icra orqan\u0131n\u0131n r\u0259hb\u0259ri oldu\u011fu h\u00fcquqi \u015f\u0259xs. M\u0259s\u0259l\u0259n: riskli vergi \u00f6d\u0259yici olan h\u00fcquqi \u015f\u0259xsin r\u0259hb\u0259rinin v\u0259 ya t\u0259sis\u00e7isinin t\u0259sis etdiyi v\u0259ya r\u0259hb\u0259ri oldu\u011fu dig\u0259r h\u00fcquqi \u015f\u0259xsl\u0259r d\u0259 riskli vergi \u00f6d\u0259yicisi hesab edilir.<\/p>\n\n\n\n

-be\u015fd\u0259n \u00e7ox h\u00fcquqi \u015f\u0259xsin icra orqan\u0131n\u0131n r\u0259hb\u0259ri olan fiziki \u015f\u0259xsl\u0259r v\u0259 onlar\u0131n icra orqan\u0131n\u0131n r\u0259hb\u0259ri oldu\u011fu h\u00fcquqi \u015f\u0259xsl\u0259r. M\u0259s\u0259l\u0259n, 6 v\u0259 daha \u00e7ox h\u00fcquqi \u015f\u0259xsin r\u0259hb\u0259ri v\u0259ya t\u0259sis\u00e7isi olan fiziki \u015f\u0259xsl\u0259r riskli vergi \u00f6d\u0259yicisi hesab edilir.<\/p>\n","protected":false},"excerpt":{"rendered":"

Riskli vergi \u00f6d\u0259yicil\u0259ri Nazirl\u0259r Kabinetinin 29 noyabr 2019-cu il tarixli q\u0259rar\u0131na\u00a0\u0259sas\u0259n riskli vergi\u00a0\u00f6d\u0259yicil\u0259rinin meyarlar\u0131\u00a0t\u0259sdiql\u0259nib.\u00a0Riskli\u00a0\u0259m\u0259liyyatlar\u0131n meyarlar\u0131: 1. Vergi \u00f6d\u0259yicil\u0259rinin t\u0259qdim etdiyi (satd\u0131\u011f\u0131) elektron qaim\u0259-fakturalarda ald\u0131\u011f\u0131 v\u0259 ya idxal etdiyi mal \u00e7e\u015fidl\u0259rind\u0259n f\u0259rqli mal \u00e7e\u015fidl\u0259rinin g\u00f6st\u0259rildiyi a\u015fkar edildikd\u0259; M\u0259s\u0259l\u0259n: \u0259g\u0259r vergi \u00f6d\u0259yicisi elektron qaim\u0259 v\u0259 idxal \u0259sas\u0131nda…<\/p>\n","protected":false},"author":2,"featured_media":19823,"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\/19822"}],"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=19822"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/19822\/revisions"}],"predecessor-version":[{"id":19824,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/19822\/revisions\/19824"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/19823"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19822"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=19822"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19822"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}