{"id":20002,"date":"2024-01-14T01:00:00","date_gmt":"2024-01-13T22:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=20002"},"modified":"2024-01-13T22:01:28","modified_gmt":"2024-01-13T19:01:28","slug":"mikro-sahibkarlara-m%c9%99nf%c9%99%c9%99t-vergisi-uzr%c9%99-t%c9%99tbiq-olunan-guz%c9%99st","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=20002","title":{"rendered":"Mikro sahibkarlara m\u0259nf\u0259\u0259t vergisi \u00fczr\u0259 t\u0259tbiq olunan g\u00fcz\u0259\u015ft"},"content":{"rendered":"\n

Mikro sahibkarlara m\u0259nf\u0259\u0259t vergisi \u00fczr\u0259 t\u0259tbiq olunan g\u00fcz\u0259\u015ft<\/strong><\/p>\n\n\n\n

Mikro sahibkarlara hans\u0131 hallarda m\u0259nf\u0259\u0259t vergisi \u00fczr\u0259 g\u00fcz\u0259\u015ft t\u0259tbiq olunur?<\/p>\n\n\n\n

MMC t\u0259sis\u00e7isi v\u0259 direktoruyam,\u00a0i\u015f\u00e7i kimi yaln\u0131z \u00f6z\u00fcm f\u0259aliyy\u0259t g\u00f6st\u0259rir\u0259m. \u0130llik d\u00f6vriyy\u0259m h\u0259l\u0259 t\u0259yin olmasa da, haz\u0131rda mikro sahibkar olaraq m\u0259nf\u0259\u0259t vergisi \u00fczr\u0259 75\u00a0%-lik\u00a0\u00a0g\u00fcz\u0259\u015ft m\u0259n\u0259 \u015famil edilm\u0259lidirmi?<\/p>\n\n\n

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\u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n bildirilib ki, sahibkarl\u0131q subyektl\u0259rinin b\u00f6lg\u00fcs\u00fc Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin 2018-ci il 21 dekabr tarixli 556 n\u00f6mr\u0259li Q\u0259rar\u0131 il\u0259 t\u0259sdiq edilmi\u015f \u201cMikro, ki\u00e7ik, orta v\u0259 iri sahibkarl\u0131q subyektl\u0259rinin b\u00f6lg\u00fcs\u00fc Meyarlar\u0131\u201d il\u0259 t\u0259nziml\u0259nir. H\u0259min q\u0259rar\u0131n \u201cQeydl\u0259r\u201d b\u00f6lm\u0259sinin 2-ci hiss\u0259sin\u0259 \u0259sas\u0259n, sahibkarlar\u0131n mikro, ki\u00e7ik, orta v\u0259 ya iri sahibkar kimi m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si \u00fc\u00e7\u00fcn \u201ci\u015f\u00e7il\u0259rin orta siyah\u0131 say\u0131\u201d v\u0259 \u201cillik g\u0259lir\u201d meyar g\u00f6st\u0259ricil\u0259rind\u0259n daha y\u00fcks\u0259k olan\u0131 \u0259sas g\u00f6t\u00fcr\u00fcl\u00fcr. Buna uy\u011fun olaraq, \u0259vv\u0259lki ill\u0259rd\u0259 f\u0259aliyy\u0259ti olan vergi \u00f6d\u0259yicisinin mikro, ki\u00e7ik, orta v\u0259 iri sahibkarl\u0131q subyektl\u0259rin\u0259 aid edilm\u0259si onun h\u0259r bir hesabat ilinin yekunlar\u0131na g\u00f6r\u0259 m\u00f6vcud olan g\u00f6st\u0259ricil\u0259ri \u0259sas\u0131nda m\u00fc\u0259yy\u0259n edilir.<\/p>\n\n\n\n

Yeni yarad\u0131lm\u0131\u015f sahibkarl\u0131q subyektl\u0259rinin mikro, ki\u00e7ik, orta v\u0259 ya iri sahibkarl\u0131q subyektl\u0259ri kimi m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si onlar\u0131n d\u00f6vl\u0259t qeydiyyat\u0131na v\u0259 ya vergi u\u00e7otuna al\u0131nd\u0131\u011f\u0131 tarixd\u0259n h\u0259min hesabat ilinin sonunad\u0259k olan d\u00f6vr \u00fczr\u0259 artan yekunla g\u0259lir g\u00f6st\u0259ricisi m\u00fc\u0259yy\u0259n edildiyi halda g\u0259lir g\u00f6st\u0259ricisi \u0259sas\u0131nda, g\u0259lir g\u00f6st\u0259ricisi m\u00fc\u0259yy\u0259n edilm\u0259diyi halda is\u0259 i\u015f\u00e7i say\u0131 \u0259sas g\u00f6t\u00fcr\u00fclm\u0259kl\u0259 h\u0259yata ke\u00e7irilir. H\u0259min sahibkarl\u0131q subyektl\u0259rinin d\u00f6vl\u0259t qeydiyyat\u0131na v\u0259 ya vergi u\u00e7otuna al\u0131nd\u0131\u011f\u0131 tarixd\u0259n ilk hesabat ilinin sonunad\u0259k olan d\u00f6vr\u00fc \u0259hat\u0259 ed\u0259n t\u0259qvim ilinin n\u0259tic\u0259l\u0259ri \u00fczr\u0259 t\u0259qdim edil\u0259n hesabatlara \u0259sas\u0259n g\u0259lir v\u0259 i\u015f\u00e7il\u0259rin orta siyah\u0131 say\u0131 g\u00f6st\u0259ricil\u0259ri d\u0259qiql\u0259\u015fdirilir v\u0259 onlardan daha y\u00fcks\u0259k olan\u0131 \u0259sas g\u00f6t\u00fcr\u00fclm\u0259kl\u0259 vergi \u00f6d\u0259yicisinin meyarlar \u00fczr\u0259 b\u00f6lg\u00fcs\u00fc t\u0259krar m\u00fc\u0259yy\u0259n edilir.<\/p>\n\n\n\n

Eyni zamanda, Vergi M\u0259c\u0259ll\u0259sinin 106.1.20-ci madd\u0259sin\u0259 \u0259sas\u0259n, bu M\u0259c\u0259ll\u0259 il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada g\u0259lirl\u0259rin v\u0259 x\u0259rcl\u0259rin u\u00e7otunu aparan mikro sahibkarl\u0131q subyekti olan h\u00fcquqi \u015f\u0259xsl\u0259rin sahibkarl\u0131q f\u0259aliyy\u0259tind\u0259n \u0259ld\u0259 etdikl\u0259ri m\u0259nf\u0259\u0259tin 75%-i m\u0259nf\u0259\u0259t vergisind\u0259n azadd\u0131r.<\/p>\n\n\n\n

\u018fsas: Vergi M\u0259c\u0259ll\u0259sinin 106.1.20-ci madd\u0259si, Nazirl\u0259r Kabinetinin 21 dekabr 2018-ci il tarixli 556 sayl\u0131 Q\u0259rar\u0131.<\/p>\n","protected":false},"excerpt":{"rendered":"

Mikro sahibkarlara m\u0259nf\u0259\u0259t vergisi \u00fczr\u0259 t\u0259tbiq olunan g\u00fcz\u0259\u015ft Mikro sahibkarlara hans\u0131 hallarda m\u0259nf\u0259\u0259t vergisi \u00fczr\u0259 g\u00fcz\u0259\u015ft t\u0259tbiq olunur? MMC t\u0259sis\u00e7isi v\u0259 direktoruyam,\u00a0i\u015f\u00e7i kimi yaln\u0131z \u00f6z\u00fcm f\u0259aliyy\u0259t g\u00f6st\u0259rir\u0259m. \u0130llik d\u00f6vriyy\u0259m h\u0259l\u0259 t\u0259yin olmasa da, haz\u0131rda mikro…<\/p>\n","protected":false},"author":2,"featured_media":20003,"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\/20002"}],"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=20002"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/20002\/revisions"}],"predecessor-version":[{"id":20004,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/20002\/revisions\/20004"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/20003"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20002"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=20002"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20002"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}