{"id":28896,"date":"2024-10-01T01:00:00","date_gmt":"2024-09-30T22:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=28896"},"modified":"2024-10-01T10:26:05","modified_gmt":"2024-10-01T07:26:05","slug":"em%c9%99khaqqi-hesablanark%c9%99n-g%c9%99lir-vergisi-uzr%c9%99-guz%c9%99stl%c9%99r-kiml%c9%99r%c9%99-v%c9%99-n%c9%99-ucun-verilir","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=28896","title":{"rendered":"\u018fm\u0259khaqq\u0131 hesablanark\u0259n g\u0259lir vergisi \u00fczr\u0259 g\u00fcz\u0259\u015ftl\u0259r kiml\u0259r\u0259 v\u0259 n\u0259 \u00fc\u00e7\u00fcn verilir?"},"content":{"rendered":"\n

\u018fm\u0259khaqq\u0131 hesablanark\u0259n g\u0259lir vergisi \u00fczr\u0259 g\u00fcz\u0259\u015ftl\u0259r kiml\u0259r\u0259 v\u0259 n\u0259 \u00fc\u00e7\u00fcn verilir?<\/strong><\/p>\n\n\n\n

Az\u0259rbaycanda \u0259m\u0259khaqq\u0131 hesablanark\u0259n g\u0259lir vergisi \u00fczr\u0259 g\u00fcz\u0259\u015ftl\u0259r m\u00fc\u0259yy\u0259n kateqoriyalara aid olan \u015f\u0259xsl\u0259r\u0259 verilir. Bu g\u00fcz\u0259\u015ftl\u0259rin m\u0259qs\u0259di sosial \u0259dal\u0259ti t\u0259min etm\u0259k v\u0259 h\u0259ssas qruplar\u0131 d\u0259st\u0259kl\u0259m\u0259kdir. \u201cBusiness Service Centre\u201din maliyy\u0259 i\u015fl\u0259ri \u00fczr\u0259 m\u00fct\u0259x\u0259ssisi P\u0259rvin \u018fhm\u0259dov h\u0259min g\u00fcz\u0259\u015ftl\u0259ri \u201cvergiler.az\u201da n\u00fcmun\u0259l\u0259r \u0259sas\u0131nda izah edir.<\/strong><\/em><\/p>\n\n\n\n

Qanunvericiliyin t\u0259l\u0259bin\u0259 g\u00f6r\u0259, \u0259m\u0259khaqq\u0131ndan vergi hesablanark\u0259n a\u015fa\u011f\u0131dak\u0131 \u015f\u0259xsl\u0259r\u0259 g\u00fcz\u0259\u015ftl\u0259r t\u0259tbiq edilir:<\/p>\n\n\n

\n
\"\"<\/figure><\/div>\n\n\n

1. \u018flilliyi olan v\u0259 sa\u011flaml\u0131q imkanlar\u0131 m\u0259hdud \u015f\u0259xsl\u0259r:<\/p>\n\n\n\n

Misal 1:<\/strong> I qrup \u0259lilliyi olan bir \u015f\u0259xsin ayl\u0131q \u0259m\u0259khaqq\u0131 800 manatd\u0131rsa, onun 200 manat\u0131 vergid\u0259n azad olunur.<\/p>\n\n\n\n

2. M\u00fcharib\u0259 veteranlar\u0131:<\/p>\n\n\n\n

M\u00fcharib\u0259 veteran\u0131 statusu olan bir i\u015f\u00e7inin ayl\u0131q maa\u015f\u0131 1000 manatd\u0131r. Onun 400 manata q\u0259d\u0259r olan hiss\u0259si vergid\u0259n azad edilir.<\/p>\n\n\n\n

3. \u015e\u0259hid ail\u0259l\u0259rinin \u00fczvl\u0259ri:<\/p>\n\n\n\n

\u015e\u0259hid ail\u0259sinin \u00fczv\u00fc olan bir i\u015f\u00e7inin maa\u015f\u0131 1200 manat olarsa, 800 manata q\u0259d\u0259r olan hiss\u0259si vergid\u0259n azad olunur.<\/p>\n\n\n\n

4. \u00c7oxu\u015faql\u0131 ail\u0259l\u0259r:<\/p>\n\n\n\n

\u00dc\u00e7 u\u015fa\u011f\u0131 olan bir valideynin maa\u015f\u0131 1500 manatd\u0131rsa, onun maa\u015f\u0131n\u0131n 50 manat\u0131 vergid\u0259n azad edilir.<\/p>\n\n\n\n

5. T\u0259hsil alan t\u0259l\u0259b\u0259l\u0259r:<\/p>\n\n\n\n

Ali m\u0259kt\u0259bd\u0259 t\u0259hsil alan v\u0259 eyni zamanda i\u015fl\u0259y\u0259n bir t\u0259l\u0259b\u0259nin 400 manat maa\u015f\u0131 varsa, bunun m\u00fc\u0259yy\u0259n hiss\u0259si (m\u0259s\u0259l\u0259n, 200 manat ) vergid\u0259n azad oluna bil\u0259r.<\/p>\n\n\n\n

Bu g\u00fcz\u0259\u015ftl\u0259r \u015f\u0259xsl\u0259rin sosial v\u0259ziyy\u0259tini, xidm\u0259tl\u0259rini v\u0259 ya x\u00fcsusi ehtiyaclar\u0131n\u0131 n\u0259z\u0259r\u0259 alaraq t\u0259tbiq edilir. G\u00fcz\u0259\u015ftl\u0259rin d\u0259qiq m\u0259bl\u0259\u011fl\u0259ri v\u0259 \u015f\u0259rtl\u0259ri qanunvericilikl\u0259 t\u0259nziml\u0259nir.<\/p>\n\n\n\n

\u018fm\u0259khaqq\u0131ndan tutulmalar is\u0259 Vergi M\u0259c\u0259ll\u0259sinin m\u00fcdd\u0259alar\u0131na \u0259sas\u0259n a\u015fa\u011f\u0131dak\u0131 qaydada apar\u0131l\u0131r:<\/p>\n\n\n\n

Neft-qaz sah\u0259sind\u0259 f\u0259aliyy\u0259ti olmayan v\u0259 qeyri-d\u00f6vl\u0259t sektoruna aid edil\u0259n vergi \u00f6d\u0259yicil\u0259rind\u0259 (2019-cu il yanvar\u0131n 1-d\u0259n 7 il m\u00fcdd\u0259tind\u0259)<\/strong><\/p>\n\n\n\n

Vergiy\u0259 c\u0259lb edil\u0259n ayl\u0131q g\u0259lir<\/td>Verginin d\u0259r\u0259c\u0259si<\/td><\/tr>
8000 manatad\u0259k<\/td>0 faiz<\/td><\/tr>
8000 manatdan \u00e7ox olduqda<\/td>8000 manatdan \u00e7ox olan m\u0259bl\u0259\u011fin 14 faizi<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Misal 1:<\/strong>
Hesablanan ayl\u0131q \u0259m\u0259khaqq\u0131: 9.000 manat;
Vergiy\u0259 c\u0259lb olunan m\u0259bl\u0259\u011f: 9.000 manat;
G\u0259lir vergisi: 140 manat – (9000 – 8000) x 14%);
DSMF ay\u0131rmalar\u0131: 886 manat – ((9000 – 200) x 10%) + (200 x 3%);
\u0130\u015fsizlikd\u0259n s\u0131\u011forta haqq\u0131: 45 manat – (9000 x 0.5%);
\u0130cbari tibbi s\u0131\u011forta haqq\u0131: 165 manat – ((9000 – 8000) x 0.5%) + (8000 x 2%);
NETT \u0259m\u0259khaqq\u0131: 7.764 manat – (9000 – 140 – 886 – 45 – 165).<\/p>\n\n\n\n

Neft-qaz sah\u0259sind\u0259 f\u0259aliyy\u0259ti olan v\u0259 d\u00f6vl\u0259t sektoruna aid edil\u0259n vergi \u00f6d\u0259yicil\u0259rind\u0259<\/strong><\/p>\n\n\n\n

Misal 2:<\/strong>
Hesablanan ayl\u0131q \u0259m\u0259khaqq\u0131: 600 manat;
Vergiy\u0259 c\u0259lb olunan m\u0259bl\u0259\u011f: 600 manat;
G\u0259lir vergisi: 56 manat – ((600 – 200) x14%);
DSMF ay\u0131rmalar\u0131: 18 manat – (600 x 3%);
\u0130\u015fsizlikd\u0259n s\u0131\u011forta haqq\u0131: 3 manat – (600 x 0.5%);
\u0130cbari tibbi s\u0131\u011forta haqq\u0131: 12 manat – (600 x 2%);
NETT \u0259m\u0259khaqq\u0131: 511 manat – (600 – 56 – 18 – 3 – 12);<\/p>\n\n\n\n

Misal 3:<\/strong>
Hesablanan ayl\u0131q \u0259m\u0259khaqq\u0131: 3.000 manat;
Vergiy\u0259 c\u0259lb olunan m\u0259bl\u0259\u011f: 3.000 manat;
G\u0259lir vergisi: 475 manat – (2500 x 14% + (3000 – 2500) x 25%)
DSMF ay\u0131rmalar\u0131: 90 manat – (3000 x 3%)
\u0130\u015fsizlikd\u0259n s\u0131\u011forta haqq\u0131: 15 manat – (3000 x 0.5%)
\u0130cbari tibbi s\u0131\u011forta haqq\u0131: 60 manat – (3000 x 2%)
NETT \u0259m\u0259khaqq\u0131: 2.360 manat – (3000 – 475 – 90 – 15 – 60)<\/p>\n\n\n\n

Bu tutulmalardan \u0259lav\u0259 g\u00fcz\u0259\u015ft h\u00fcququ olan \u015f\u0259xsl\u0259rin \u0259m\u0259khaqq\u0131 m\u0259bl\u0259\u011fl\u0259ri qeyd olunan miqdarda azald\u0131l\u0131r. N\u0259tic\u0259d\u0259 onlar\u0131n vergi y\u00fck\u00fc d\u0259 azalm\u0131\u015f olur.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u018fm\u0259khaqq\u0131 hesablanark\u0259n g\u0259lir vergisi \u00fczr\u0259 g\u00fcz\u0259\u015ftl\u0259r kiml\u0259r\u0259 v\u0259 n\u0259 \u00fc\u00e7\u00fcn verilir? Az\u0259rbaycanda \u0259m\u0259khaqq\u0131 hesablanark\u0259n g\u0259lir vergisi \u00fczr\u0259 g\u00fcz\u0259\u015ftl\u0259r m\u00fc\u0259yy\u0259n kateqoriyalara aid olan \u015f\u0259xsl\u0259r\u0259 verilir. Bu g\u00fcz\u0259\u015ftl\u0259rin m\u0259qs\u0259di sosial \u0259dal\u0259ti t\u0259min etm\u0259k v\u0259 h\u0259ssas qruplar\u0131 d\u0259st\u0259kl\u0259m\u0259kdir….<\/p>\n","protected":false},"author":2,"featured_media":28897,"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\/28896"}],"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=28896"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/28896\/revisions"}],"predecessor-version":[{"id":28898,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/28896\/revisions\/28898"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/28897"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=28896"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=28896"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=28896"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}