{"id":19825,"date":"2024-01-07T02:00:00","date_gmt":"2024-01-06T23:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=19825"},"modified":"2024-01-06T18:47:03","modified_gmt":"2024-01-06T15:47:03","slug":"mikro-sahibkarliq-subyektinin-vergi-ohd%c9%99likl%c9%99ri","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=19825","title":{"rendered":"Mikro sahibkarl\u0131q subyektinin vergi \u00f6hd\u0259likl\u0259ri"},"content":{"rendered":"\n<p class=\"has-medium-font-size\"><strong>Mikro sahibkarl\u0131q subyektinin vergi \u00f6hd\u0259likl\u0259ri<\/strong><\/p>\n\n\n\n<p>\u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n bildirilib ki, Vergi M\u0259c\u0259ll\u0259sinin 33.4-c\u00fc madd\u0259sin\u0259 \u0259sas\u0259n, h\u00fcquqi \u015f\u0259xs yaratmadan sahibkarl\u0131q f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259n fiziki \u015f\u0259xs sahibkarl\u0131q f\u0259aliyy\u0259tin\u0259 ba\u015flad\u0131\u011f\u0131 g\u00fcn\u0259d\u0259k vergi u\u00e7otuna al\u0131nma il\u0259 ba\u011fl\u0131 \u0259riz\u0259ni vergi orqan\u0131na t\u0259qdim etm\u0259kl\u0259 vergi u\u00e7otuna al\u0131nmal\u0131 v\u0259 \u0259ld\u0259 etdiyi g\u0259lird\u0259n vergini d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259m\u0259lidir.<\/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\/2024\/01\/1698214190-sahibkar1-1024x576.jpg\" alt=\"\" class=\"wp-image-19826\" width=\"512\" height=\"288\" srcset=\"https:\/\/rockvell.com\/wp-content\/uploads\/2024\/01\/1698214190-sahibkar1-1024x576.jpg 1024w, https:\/\/rockvell.com\/wp-content\/uploads\/2024\/01\/1698214190-sahibkar1-300x169.jpg 300w, https:\/\/rockvell.com\/wp-content\/uploads\/2024\/01\/1698214190-sahibkar1-768x432.jpg 768w, https:\/\/rockvell.com\/wp-content\/uploads\/2024\/01\/1698214190-sahibkar1-1536x864.jpg 1536w, https:\/\/rockvell.com\/wp-content\/uploads\/2024\/01\/1698214190-sahibkar1-360x203.jpg 360w, https:\/\/rockvell.com\/wp-content\/uploads\/2024\/01\/1698214190-sahibkar1.jpg 1920w\" sizes=\"(max-width: 512px) 100vw, 512px\" \/><\/figure><\/div>\n\n\n<p>Vergi \u00f6hd\u0259likl\u0259ri is\u0259 vergi u\u00e7otuna al\u0131nark\u0259n t\u0259qdim olunan \u0259riz\u0259d\u0259 se\u00e7ilmi\u015f vergitutma sistemin\u0259 v\u0259 yaranan vergitutma obyektl\u0259rin\u0259 uy\u011fun olaraq m\u00fcvafiq vergil\u0259rd\u0259n (sad\u0259l\u0259\u015fdirilmi\u015f vergi v\u0259 ya g\u0259lir vergisi, \u018fDV) ibar\u0259t olacaqd\u0131r. Bel\u0259 ki, h\u0259min fiziki \u015f\u0259xs t\u0259r\u0259find\u0259n sad\u0259l\u0259\u015fdirilmi\u015f vergitutma sistemi se\u00e7ildiyi halda, ticar\u0259t f\u0259aliyy\u0259tind\u0259n \u0259ld\u0259 edil\u0259n g\u0259lirl\u0259rd\u0259n (\u00fcmumi hasilatdan) x\u0259rcl\u0259r \u00e7\u0131x\u0131lmadan 2 % d\u0259r\u0259c\u0259 il\u0259 sad\u0259l\u0259\u015fdirilmi\u015f vergi hesablan\u0131b d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259nilir.<\/p>\n\n\n\n<p>M\u0259lumat \u00fc\u00e7\u00fcn bildiririk ki, i\u015f\u00e7i say\u0131 10 n\u0259f\u0259rd\u0259n \u00e7ox olan istehsal f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259n \u015f\u0259xsl\u0259rin sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicisi olmaq h\u00fcququ olmur v\u0259 g\u0259lir vergisi \u00f6d\u0259yicisi kimi f\u0259aliyy\u0259t g\u00f6st\u0259rm\u0259lidir. Bu bax\u0131mdan, qeyd olunan f\u0259aliyy\u0259t g\u0259lir vergisinin \u00f6d\u0259yicisi kimi h\u0259yata ke\u00e7irildiyi halda, \u0259ld\u0259 edilmi\u015f g\u0259lird\u0259n h\u0259min g\u0259lirin \u0259ld\u0259 edilm\u0259si il\u0259 ba\u011fl\u0131 \u00e7\u0259kil\u0259n x\u0259rcl\u0259r \u00e7\u0131x\u0131ld\u0131qdan sonra qalan m\u0259bl\u0259\u011fd\u0259n 20 % d\u0259r\u0259c\u0259 il\u0259 g\u0259lir vergisi hesablan\u0131b d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259nilir. Bu zaman h\u0259min \u015f\u0259xs mikro sahibkarl\u0131q subyekti hesab olundu\u011fu halda, (illik g\u0259liri 200.000 manatdan yuxar\u0131 olmayan \u015f\u0259xsl\u0259r) sahibkarl\u0131q f\u0259aliyy\u0259tind\u0259n \u0259ld\u0259 etdiyi g\u0259lird\u0259n g\u0259lirin \u0259ld\u0259 edilm\u0259si il\u0259 ba\u011fl\u0131 \u00e7\u0259kil\u0259n x\u0259rcl\u0259r \u00e7\u0131x\u0131lmaqla qalan f\u0259rqd\u0259n 75 % vergi g\u00fcz\u0259\u015fti d\u0259 \u00e7\u0131x\u0131lmaqla 20 %&nbsp;&nbsp;d\u0259r\u0259c\u0259 il\u0259, n\u0259tic\u0259 etibaril\u0259 \u0259ld\u0259 etdiyi g\u0259lird\u0259n 5 faiz d\u0259r\u0259c\u0259 il\u0259 g\u0259lir vergisi \u00f6d\u0259m\u0259lidir.<\/p>\n\n\n\n<p>Vergi u\u00e7otu il\u0259 ba\u011fl\u0131 b\u0259zi prosedurlar, habel\u0259 qeyd olunan vergitutma sisteml\u0259ri bar\u0259d\u0259 daha \u0259trafl\u0131 v\u0259 dol\u011fun m\u0259lumat\u0131n al\u0131nmas\u0131 \u00fc\u00e7\u00fcn D\u00f6vl\u0259t Vergi Xidm\u0259tinin r\u0259smi internet s\u0259hif\u0259sind\u0259ki \u201cVergi b\u0259l\u0259d\u00e7isi\u201d b\u00f6lm\u0259sin\u0259 m\u00fcraci\u0259t ed\u0259 bil\u0259rsiz.<\/p>\n\n\n\n<p>\u018fsas:&nbsp;Vergi M\u0259c\u0259ll\u0259sinin 33-c\u00fc, 101-ci, 218-ci v\u0259 220-ci madd\u0259l\u0259ri.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mikro sahibkarl\u0131q subyektinin vergi \u00f6hd\u0259likl\u0259ri \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n bildirilib ki, Vergi M\u0259c\u0259ll\u0259sinin 33.4-c\u00fc madd\u0259sin\u0259 \u0259sas\u0259n, h\u00fcquqi \u015f\u0259xs yaratmadan sahibkarl\u0131q f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259n fiziki \u015f\u0259xs sahibkarl\u0131q f\u0259aliyy\u0259tin\u0259 ba\u015flad\u0131\u011f\u0131 g\u00fcn\u0259d\u0259k vergi u\u00e7otuna al\u0131nma il\u0259&#8230;<\/p>\n","protected":false},"author":2,"featured_media":19826,"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\/19825"}],"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=19825"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/19825\/revisions"}],"predecessor-version":[{"id":19827,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/19825\/revisions\/19827"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/19826"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19825"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=19825"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19825"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}