{"id":19828,"date":"2024-01-07T03:00:00","date_gmt":"2024-01-07T00:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=19828"},"modified":"2024-01-06T18:50:27","modified_gmt":"2024-01-06T15:50:27","slug":"vasit%c9%99cilik-xidm%c9%99tl%c9%99rin%c9%99-gor%c9%99-%c9%99ld%c9%99-olunan-g%c9%99lirin-vergiy%c9%99-c%c9%99lbi","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=19828","title":{"rendered":"Vasit\u0259\u00e7ilik xidm\u0259tl\u0259rin\u0259 g\u00f6r\u0259 \u0259ld\u0259 olunan g\u0259lirin vergiy\u0259 c\u0259lbi"},"content":{"rendered":"\n<p class=\"has-medium-font-size\"><strong>Vasit\u0259\u00e7ilik xidm\u0259tl\u0259rin\u0259 g\u00f6r\u0259 \u0259ld\u0259 olunan g\u0259lirin vergiy\u0259 c\u0259lbi<\/strong><\/p>\n\n\n\n<p>Az\u0259rbaycan Respublikas\u0131n\u0131n rezidenti olan m\u00fc\u0259ssis\u0259 xarici \u00f6lk\u0259d\u0259n mal al\u0131\u015f\u0131 edib \u00f6lk\u0259 \u0259razisin\u0259 idxal etm\u0259d\u0259n h\u0259r hans\u0131 \u00fc\u00e7\u00fcnc\u00fc \u00f6lk\u0259y\u0259 sat\u0131\u015f edirs\u0259, y\u0259ni al\u0131\u015f v\u0259 sat\u0131\u015f etdiyi m\u00fc\u0259ssis\u0259l\u0259r aras\u0131nda vasit\u0259\u00e7ilik edirs\u0259, vergi qanunvericiliyind\u0259 bu f\u0259aliyy\u0259tl\u0259 ba\u011fl\u0131 m\u0259hdudiyy\u0259t n\u0259z\u0259rd\u0259 tutulurmu?<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/rockvell.com\/wp-content\/uploads\/2024\/01\/1698394212-e-ticaret.jpg\" alt=\"\" class=\"wp-image-19829\" width=\"460\" height=\"230\" srcset=\"https:\/\/rockvell.com\/wp-content\/uploads\/2024\/01\/1698394212-e-ticaret.jpg 700w, https:\/\/rockvell.com\/wp-content\/uploads\/2024\/01\/1698394212-e-ticaret-300x150.jpg 300w, https:\/\/rockvell.com\/wp-content\/uploads\/2024\/01\/1698394212-e-ticaret-360x180.jpg 360w\" sizes=\"(max-width: 460px) 100vw, 460px\" \/><\/figure><\/div>\n\n\n<p>&nbsp;Qeyd olunan f\u0259aliyy\u0259t leqal say\u0131l\u0131rsa, vergi \u00f6d\u0259yicisinin m\u0259nf\u0259\u0259td\u0259n \u0259lav\u0259 olaraq h\u0259r hans\u0131 ba\u015fqa vergi \u00f6hd\u0259liyi yaran\u0131rm\u0131? Qeyd ed\u0259k&nbsp;ki, vergi \u00f6d\u0259yicisi d\u00f6vriyy\u0259sini vergi xidm\u0259tin\u0259 b\u0259yan edir v\u0259 yaranm\u0131\u015f vergi \u00f6hd\u0259likl\u0259rini b\u00fcdc\u0259y\u0259 tam \u00f6d\u0259yir.&nbsp;<br>&nbsp;<\/p>\n\n\n\n<p>\u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n bildirilib ki, qeyd olunan halda rezident m\u00fc\u0259ssis\u0259 mallar\u0131n bir d\u00f6vl\u0259td\u0259n al\u0131naraq dig\u0259r d\u00f6vl\u0259td\u0259ki al\u0131c\u0131ya \u00e7atd\u0131r\u0131lmas\u0131 \u00fczr\u0259 vasit\u0259\u00e7ilik xidm\u0259ti g\u00f6st\u0259rir. Bu zaman rezident m\u00fc\u0259ssis\u0259 t\u0259r\u0259find\u0259n bir d\u00f6vl\u0259td\u0259n al\u0131nan mallar\u0131n Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisin\u0259 daxil olmadan \u00fc\u00e7\u00fcnc\u00fc d\u00f6vl\u0259t\u0259 g\u00f6nd\u0259rilm\u0259si \u00fczr\u0259 g\u00f6st\u0259ril\u0259n vasit\u0259\u00e7ilik xidm\u0259tl\u0259rin\u0259 g\u00f6r\u0259 \u0259ld\u0259 edilmi\u015f g\u0259lird\u0259n bu g\u0259lirin \u0259ld\u0259 olunmas\u0131 il\u0259 ba\u011fl\u0131 \u00e7\u0259kil\u0259n x\u0259rcl\u0259r v\u0259 icbari \u00f6d\u0259ni\u015fl\u0259r \u00e7\u0131x\u0131ld\u0131qdan sonra qalan m\u0259bl\u0259\u011fd\u0259n m\u0259nf\u0259\u0259t vergisi hesablan\u0131b d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259nilir.<\/p>\n\n\n\n<p>Qeyd olunan f\u0259aliyy\u0259tl\u0259 ba\u011fl\u0131 vergi qanunvericiliyind\u0259 h\u0259r hans\u0131 m\u0259hdudiyy\u0259t n\u0259z\u0259rd\u0259 tutulmay\u0131b. Bundan \u0259lav\u0259, f\u0259aliyy\u0259tinizl\u0259 ba\u011fl\u0131 vergitutma aspektl\u0259rinin \u0259trafl\u0131 cavabland\u0131r\u0131lmas\u0131n\u0131n t\u0259min olunmas\u0131 m\u0259qs\u0259dil\u0259 \u0259m\u0259liyyat\u0131n xarakteri tam a\u00e7\u0131qlanmaqla v\u0259 m\u00fcvafiq t\u0259sdiqedici s\u0259n\u0259dl\u0259rl\u0259 qeydiyyatda oldu\u011funuz vergi orqan\u0131na m\u00fcraci\u0259t ed\u0259 bil\u0259rsiniz.<\/p>\n\n\n\n<p>\u018fsas:&nbsp;Vergi M\u0259c\u0259ll\u0259sinin 104-c\u00fc madd\u0259si.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vasit\u0259\u00e7ilik xidm\u0259tl\u0259rin\u0259 g\u00f6r\u0259 \u0259ld\u0259 olunan g\u0259lirin vergiy\u0259 c\u0259lbi Az\u0259rbaycan Respublikas\u0131n\u0131n rezidenti olan m\u00fc\u0259ssis\u0259 xarici \u00f6lk\u0259d\u0259n mal al\u0131\u015f\u0131 edib \u00f6lk\u0259 \u0259razisin\u0259 idxal etm\u0259d\u0259n h\u0259r hans\u0131 \u00fc\u00e7\u00fcnc\u00fc \u00f6lk\u0259y\u0259 sat\u0131\u015f edirs\u0259, y\u0259ni al\u0131\u015f v\u0259 sat\u0131\u015f etdiyi m\u00fc\u0259ssis\u0259l\u0259r aras\u0131nda&#8230;<\/p>\n","protected":false},"author":2,"featured_media":19829,"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\/19828"}],"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=19828"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/19828\/revisions"}],"predecessor-version":[{"id":19830,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/19828\/revisions\/19830"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/19829"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19828"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=19828"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19828"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}