{"id":31678,"date":"2024-12-16T08:00:00","date_gmt":"2024-12-16T05:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=31678"},"modified":"2024-12-16T19:28:44","modified_gmt":"2024-12-16T16:28:44","slug":"ygb-haqqinda-vergi-oqranina-m%c9%99lumat-verilm%c9%99si","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=31678","title":{"rendered":"YGB haqq\u0131nda vergi oqran\u0131na m\u0259lumat verilm\u0259si"},"content":{"rendered":"\n

YGB haqq\u0131nda vergi oqran\u0131na m\u0259lumat verilm\u0259si<\/strong><\/p>\n\n\n\n

\u0130dxal zaman\u0131 daxil olan mallar\u0131n y\u00fck g\u00f6mr\u00fck b\u0259yannam\u0259si v\u0259 q\u0131sa idxal y\u00fck g\u00f6mr\u00fck b\u0259yannam\u0259l\u0259ri haqq\u0131nda vergi oqran\u0131na m\u0259lumat verilm\u0259lidirmi?<\/p>\n\n\n

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\u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n bildirilib ki, Vergi M\u0259c\u0259ll\u0259sinin 16.1.11-11-ci madd\u0259sin\u0259 \u0259sas\u0259n, neft-qaz sah\u0259sind\u0259 f\u0259aliyy\u0259ti olan v\u0259 ya d\u00f6vl\u0259t sektoruna aid edil\u0259n, habel\u0259 \u201cYa\u015f\u0131l d\u0259hliz\u201d burax\u0131l\u0131\u015f sistemind\u0259n istifad\u0259 ed\u0259n vergi \u00f6d\u0259yicil\u0259ri istisna olmaqla, dig\u0259r vergi \u00f6d\u0259yicil\u0259ri t\u0259r\u0259find\u0259n idxal edil\u0259c\u0259k mallar bar\u0259d\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan t\u0259r\u0259find\u0259n t\u0259sdiq edil\u0259n formada a\u015fa\u011f\u0131dak\u0131 m\u0259lumatlar\u0131 mallar\u0131n g\u00f6mr\u00fck n\u0259zar\u0259tind\u0259n \u00e7\u0131xd\u0131\u011f\u0131 vaxtad\u0259k (hava n\u0259qliyyat\u0131 il\u0259 da\u015f\u0131nan mallar\u0131n g\u00f6mr\u00fck n\u0259zar\u0259tind\u0259n \u00e7\u0131xd\u0131\u011f\u0131 vaxtdan 1 i\u015f g\u00fcn\u00fc m\u00fcdd\u0259tind\u0259) u\u00e7otda oldu\u011fu vergi orqan\u0131na verm\u0259k vergi \u00f6d\u0259yicil\u0259rinin v\u0259zif\u0259l\u0259rin\u0259 aid edilir.<\/p>\n\n\n\n

Vergi \u00f6d\u0259yicil\u0259ri t\u0259qdim etdikl\u0259ri m\u0259lumatda m\u00fclkiyy\u0259t, icar\u0259 v\u0259 ya dig\u0259r \u0259\u015fya h\u00fcquqlar\u0131 \u0259sas\u0131nda istifad\u0259 edil\u0259n v\u0259 vergi orqanlar\u0131nda t\u0259s\u0259rr\u00fcfat subyekti (obyekti) kimi u\u00e7ota al\u0131nm\u0131\u015f mallar\u0131n saxlan\u0131laca\u011f\u0131 yer bar\u0259d\u0259, mallar dig\u0259r \u015f\u0259xsl\u0259r\u0259 m\u0259xsus yerl\u0259rd\u0259 m\u0259suliyy\u0259tli m\u00fchafiz\u0259y\u0259 v\u0259 ya saxlanca verildiyi halda t\u0259r\u0259fl\u0259r aras\u0131nda ba\u011flanm\u0131\u015f m\u00fcqavil\u0259 v\u0259 mallar\u0131n saxlanma yeri bar\u0259d\u0259, mallar sifari\u015f \u0259sas\u0131nda g\u0259tirildiyi halda is\u0259 sifari\u015f ver\u0259n \u015f\u0259xsl\u0259r bar\u0259d\u0259 (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) v\u0259 h\u0259r bir sifari\u015f\u00e7i \u00fczr\u0259 sifari\u015fin m\u0259bl\u0259\u011fi bar\u0259d\u0259 m\u0259lumatlar\u0131 qeyd etm\u0259lidir.<\/p>\n\n\n\n

Vergi \u00f6d\u0259yicisinin vergi orqan\u0131nda u\u00e7ota al\u0131nm\u0131\u015f bir t\u0259s\u0259rr\u00fcfat subyekti oldu\u011fu halda bu madd\u0259d\u0259 n\u0259z\u0259rd\u0259 tutulan m\u0259lumat formas\u0131 vergi orqan\u0131na t\u0259qdim edilmir. Bu halda idxal edilmi\u015f mallar h\u0259min t\u0259s\u0259rr\u00fcfat subyektin\u0259 bo\u015fald\u0131lm\u0131\u015f hesab olunur.<\/p>\n\n\n\n

N\u0259z\u0259riniz\u0259 \u00e7atd\u0131r\u0131r\u0131q ki, Vergi M\u0259c\u0259ll\u0259sinin 57.5-ci madd\u0259sin\u0259 \u0259sas\u0259n, idxal edilmi\u015f mallar bar\u0259d\u0259 bu M\u0259c\u0259ll\u0259nin 16.1.11-11-ci madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n m\u0259lumatlar\u0131 t\u0259qdim etm\u0259y\u0259n v\u0259 ya t\u0259hrif olunmu\u015f formada t\u0259qdim ed\u0259n vergi \u00f6d\u0259yicisin\u0259 m\u00fcvafiq olaraq idxal edilmi\u015f mallar\u0131n hesab-faktura d\u0259y\u0259rinin v\u0259 ya onun t\u0259hrif olunmaqla t\u0259qdim edilmi\u015f hiss\u0259sinin mikro sahibkarl\u0131q subyektl\u0259rin\u0259 m\u00fcnasib\u0259td\u0259 2 faizi miqdar\u0131nda, dig\u0259r \u015f\u0259xsl\u0259r\u0259 m\u00fcnasib\u0259td\u0259 5 %-i miqdar\u0131nda maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir.<\/p>\n\n\n\n

\u018fsas: Vergi M\u0259c\u0259ll\u0259sinin 16-c\u0131, 57-ci madd\u0259l\u0259ri.<\/p>\n","protected":false},"excerpt":{"rendered":"

YGB haqq\u0131nda vergi oqran\u0131na m\u0259lumat verilm\u0259si \u0130dxal zaman\u0131 daxil olan mallar\u0131n y\u00fck g\u00f6mr\u00fck b\u0259yannam\u0259si v\u0259 q\u0131sa idxal y\u00fck g\u00f6mr\u00fck b\u0259yannam\u0259l\u0259ri haqq\u0131nda vergi oqran\u0131na m\u0259lumat verilm\u0259lidirmi? \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n bildirilib ki, Vergi M\u0259c\u0259ll\u0259sinin…<\/p>\n","protected":false},"author":2,"featured_media":31679,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[41],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/31678"}],"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=31678"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/31678\/revisions"}],"predecessor-version":[{"id":31680,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/31678\/revisions\/31680"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/31679"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31678"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=31678"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31678"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}