{"id":31889,"date":"2024-12-22T02:00:00","date_gmt":"2024-12-21T23:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=31889"},"modified":"2024-12-20T22:04:30","modified_gmt":"2024-12-20T19:04:30","slug":"idar%c9%99etm%c9%99-yerin%c9%99-gor%c9%99-rezident-sayilan-xarici-huquqi-s%c9%99xsin-vergi-ucotuna-alinmasi-xidm%c9%99ti","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=31889","title":{"rendered":"\u201c\u0130dar\u0259etm\u0259 yerin\u0259 g\u00f6r\u0259 rezident say\u0131lan xarici h\u00fcquqi \u015f\u0259xsin vergi u\u00e7otuna al\u0131nmas\u0131\u201d xidm\u0259ti"},"content":{"rendered":"\n

\u201c\u0130dar\u0259etm\u0259 yerin\u0259 g\u00f6r\u0259 rezident say\u0131lan xarici h\u00fcquqi \u015f\u0259xsin vergi u\u00e7otuna al\u0131nmas\u0131\u201d xidm\u0259ti<\/strong><\/p>\n\n\n\n

Bu xidm\u0259t Vergi M\u0259c\u0259ll\u0259sinin 33.8-ci madd\u0259sin\u0259 \u0259sas\u0259n, idar\u0259etm\u0259 yerin\u0259 g\u00f6r\u0259 rezident say\u0131lan xarici h\u00fcquqi \u015f\u0259xsin vergi u\u00e7otuna al\u0131nmas\u0131n\u0131 \u0259hat\u0259 edir.<\/p>\n\n\n

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

Xidm\u0259td\u0259n istifad\u0259 etm\u0259k \u00fc\u00e7\u00fcn vergi \u00f6d\u0259yicil\u0259ri \u201cVM-nin 33.8-ci madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n subyektl\u0259rin vergi u\u00e7otuna al\u0131nmas\u0131 bar\u0259d\u0259 \u0259riz\u0259\u201d, qeydiyyata al\u0131nd\u0131\u011f\u0131 d\u00f6vl\u0259td\u0259 qeydiyyat (inkorporasiya) s\u0259n\u0259di v\u0259 onun t\u0259sis\u00e7isi (t\u0259sis\u00e7il\u0259ri) olan xarici h\u00fcquqi \u015f\u0259xsin nizamnam\u0259 kapital\u0131nda birba\u015fa v\u0259 ya dolay\u0131 yolla paya malik fiziki \u015f\u0259xsl\u0259r bar\u0259d\u0259 m\u0259lumat\u0131n da daxil oldu\u011fu ticar\u0259t reyestrind\u0259n \u00e7\u0131xar\u0131\u015f, t\u0259sis s\u0259n\u0259dl\u0259ri, Az\u0259rbaycan Respublikas\u0131nda h\u00fcquqi \u00fcnvan\u0131 t\u0259sdiq ed\u0259n s\u0259n\u0259d, h\u00fcquqi \u015f\u0259xsin r\u0259hb\u0259rinin (t\u0259msil\u00e7isinin) \u015f\u0259xsiyy\u0259tini t\u0259sdiq ed\u0259n s\u0259n\u0259din sur\u0259ti, Az\u0259rbaycan Respublikas\u0131nda v\u0259 dig\u0259r \u00f6lk\u0259l\u0259rd\u0259 bilavasit\u0259 v\u0259 ya dolay\u0131 yolla n\u0259zar\u0259tind\u0259 olan qurumlar v\u0259 g\u0259lir m\u0259nb\u0259l\u0259ri haqq\u0131nda DVX t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259nl\u0259\u015fdiril\u0259n forma \u00fczr\u0259 m\u0259lumat, \u0259riz\u0259y\u0259 \u0259lav\u0259 edil\u0259n s\u0259n\u0259dl\u0259rin Az\u0259rbaycan dilin\u0259 notariat qaydas\u0131nda t\u0259sdiql\u0259nmi\u015f t\u0259rc\u00fcm\u0259l\u0259ri v\u0259 \u0259riz\u0259 il\u0259 m\u00fcraci\u0259t ed\u0259nin \u015f\u0259xsiyy\u0259t v\u0259siq\u0259si (\u0259riz\u0259 v\u0259kil olunan \u015f\u0259xs t\u0259r\u0259find\u0259n imzaland\u0131qda etibarnam\u0259) il\u0259 birlikd\u0259 \u0259razi prinsipi n\u0259z\u0259r\u0259 al\u0131nmaqla vergi \u00f6d\u0259yicil\u0259rin\u0259 xidm\u0259t m\u0259rk\u0259zl\u0259rin\u0259 (MGB\u0130-nin inzibati binas\u0131nda yerl\u0259\u015f\u0259n xidm\u0259t m\u0259rk\u0259zi istisna olmaqla) m\u00fcraci\u0259t ed\u0259 bil\u0259rl\u0259r.<\/p>\n\n\n\n

Xidm\u0259td\u0259n istifad\u0259 n\u0259tic\u0259sind\u0259 VM-nin 33.8-ci madd\u0259sin\u0259 \u0259sas\u0259n, xarici d\u00f6vl\u0259tin rezidentinin vergi u\u00e7otu haqq\u0131nda \u015f\u0259had\u0259tnam\u0259 vergi \u00f6d\u0259yicisinin elektron kabinetin\u0259 g\u00f6nd\u0259rilir. H\u0259m\u00e7inin \u0259riz\u0259d\u0259 qeyd olundu\u011fu halda \u015f\u0259had\u0259tnam\u0259 \u0259lav\u0259 olaraq ka\u011f\u0131z da\u015f\u0131y\u0131c\u0131da verilir.<\/p>\n\n\n\n

\u0130dar\u0259etm\u0259 yerin\u0259 g\u00f6r\u0259 rezident say\u0131lan xarici h\u00fcquqi \u015f\u0259xsin vergi u\u00e7otuna al\u0131nmas\u0131 qaydas\u0131 il\u0259 \u201cVergi \u00f6d\u0259yicil\u0259rin\u0259 g\u00f6st\u0259ril\u0259n xidm\u0259tl\u0259rin vahid standartlar\u0131\u201d vasit\u0259sil\u0259 tan\u0131\u015f ola bil\u0259rsiniz.<\/p>\n\n\n\n

\u018flav\u0259 m\u0259lumat \u00fc\u00e7\u00fcn: https:\/\/www.taxes.gov.az\/az\/page\/vahid-standartlar<\/a><\/p>\n\n\n\n

\u018flaq\u0259 \u00fc\u00e7\u00fcn: https:\/\/www.taxes.gov.az\/az\/page\/elaqe<\/a><\/p>\n\n\n\n

https:\/\/www.taxes.gov.az\/az\/page\/xidmet-merkezleri<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

\u201c\u0130dar\u0259etm\u0259 yerin\u0259 g\u00f6r\u0259 rezident say\u0131lan xarici h\u00fcquqi \u015f\u0259xsin vergi u\u00e7otuna al\u0131nmas\u0131\u201d xidm\u0259ti Bu xidm\u0259t Vergi M\u0259c\u0259ll\u0259sinin 33.8-ci madd\u0259sin\u0259 \u0259sas\u0259n, idar\u0259etm\u0259 yerin\u0259 g\u00f6r\u0259 rezident say\u0131lan xarici h\u00fcquqi \u015f\u0259xsin vergi u\u00e7otuna al\u0131nmas\u0131n\u0131 \u0259hat\u0259 edir. Xidm\u0259td\u0259n istifad\u0259 etm\u0259k…<\/p>\n","protected":false},"author":2,"featured_media":31890,"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\/31889"}],"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=31889"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/31889\/revisions"}],"predecessor-version":[{"id":31891,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/31889\/revisions\/31891"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/31890"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31889"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=31889"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31889"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}