{"id":38606,"date":"2025-07-21T01:00:00","date_gmt":"2025-07-20T22:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=38606"},"modified":"2025-07-21T10:23:45","modified_gmt":"2025-07-21T07:23:45","slug":"muhasibat-v%c9%99-maliyy%c9%99-sah%c9%99si-uzr%c9%99-m%c9%99sl%c9%99h%c9%99t-xidm%c9%99tl%c9%99ri-gost%c9%99r%c9%99n-s%c9%99xsl%c9%99rin-guz%c9%99st-huququ","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=38606","title":{"rendered":"M\u00fchasibat v\u0259 maliyy\u0259 sah\u0259si \u00fczr\u0259 m\u0259sl\u0259h\u0259t xidm\u0259tl\u0259ri g\u00f6st\u0259r\u0259n \u015f\u0259xsl\u0259rin g\u00fcz\u0259\u015ft h\u00fcququ"},"content":{"rendered":"\n<p class=\"has-medium-font-size\"><strong>M\u00fchasibat v\u0259 maliyy\u0259 sah\u0259si \u00fczr\u0259 m\u0259sl\u0259h\u0259t xidm\u0259tl\u0259ri g\u00f6st\u0259r\u0259n \u015f\u0259xsl\u0259rin g\u00fcz\u0259\u015ft h\u00fcququ<\/strong><\/p>\n\n\n\n<p><strong><em>\u201cX\u201d MMC-d\u0259 m\u00fchasib i\u015fl\u0259yir\u0259m. 2025-ci ild\u0259n m\u00fchasibatl\u0131q sah\u0259sind\u0259 g\u0259lir vergisind\u0259n 75 faiz g\u00fcz\u0259\u015ftl\u0259 ba\u011fl\u0131 Vergi M\u0259c\u0259ll\u0259sind\u0259 d\u0259yi\u015fiklik edildiyini \u00f6yr\u0259ndikd\u0259n sonra i\u015fd\u0259n azad olunmaqla h\u0259min MMC-y\u0259 f\u0259rdi qaydada \u00f6z V\u00d6EN-im \u0259sas\u0131nda xidm\u0259t g\u00f6st\u0259rm\u0259k q\u0259rar\u0131na g\u0259ldim. Bu zaman m\u0259nim m\u00fchasibatl\u0131q sah\u0259sind\u0259 g\u0259lirl\u0259rim\u0259 g\u00fcz\u0259\u015ft t\u0259tbiq edil\u0259c\u0259kmi?<\/em><\/strong><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/rockvell.com\/wp-content\/uploads\/2025\/07\/mhasibat_v_maliyy_sahsi_zr-1024x576.png\" alt=\"\" class=\"wp-image-38607\" style=\"width:455px;height:auto\" srcset=\"https:\/\/rockvell.com\/wp-content\/uploads\/2025\/07\/mhasibat_v_maliyy_sahsi_zr-1024x576.png 1024w, https:\/\/rockvell.com\/wp-content\/uploads\/2025\/07\/mhasibat_v_maliyy_sahsi_zr-300x169.png 300w, https:\/\/rockvell.com\/wp-content\/uploads\/2025\/07\/mhasibat_v_maliyy_sahsi_zr-768x432.png 768w, https:\/\/rockvell.com\/wp-content\/uploads\/2025\/07\/mhasibat_v_maliyy_sahsi_zr-1536x864.png 1536w, https:\/\/rockvell.com\/wp-content\/uploads\/2025\/07\/mhasibat_v_maliyy_sahsi_zr-360x203.png 360w, https:\/\/rockvell.com\/wp-content\/uploads\/2025\/07\/mhasibat_v_maliyy_sahsi_zr.png 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n<p>\u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n bildirilib ki, 2025-ci il yanvar\u0131n 1-d\u0259n Vergi M\u0259c\u0259ll\u0259sin\u0259 \u0259lav\u0259 edilmi\u015f 102.1.30-1-ci madd\u0259y\u0259 \u0259sas\u0259n, m\u00fchasibat v\u0259 maliyy\u0259 sah\u0259si \u00fczr\u0259 m\u0259sl\u0259h\u0259t xidm\u0259tl\u0259ri il\u0259 m\u0259\u015f\u011ful olan v\u0259 h\u0259min f\u0259aliyy\u0259td\u0259n t\u0259qvim ili \u00fczr\u0259 \u0259ld\u0259 etdiyi g\u0259lirl\u0259rin (x\u0259rcl\u0259r n\u0259z\u0259r\u0259 al\u0131nmadan) h\u0259cmi 45.000 manatad\u0259k olan fiziki \u015f\u0259xsl\u0259rin g\u0259lirl\u0259rinin 75 faizi g\u0259lir vergisind\u0259n azadd\u0131r.<br>O da bildirilib ki, Vergi M\u0259c\u0259ll\u0259sin\u0259 2025-ci il yanvar\u0131n 1-d\u0259n \u0259lav\u0259 edilmi\u015f 102.9-cu madd\u0259y\u0259 \u0259sas\u0259n, bu M\u0259c\u0259ll\u0259nin 102.1.30-1-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan f\u0259aliyy\u0259t sah\u0259l\u0259rind\u0259 muzdlu i\u015f\u00e7i kimi \u00e7al\u0131\u015fan fiziki \u015f\u0259xsin \u0259m\u0259k m\u00fcqavil\u0259sin\u0259 xitam verildiyi, h\u0259min f\u0259aliyy\u0259tl\u0259 f\u0259rdi sahibkar kimi m\u0259\u015f\u011ful oldu\u011fu v\u0259 f\u0259rdi sahibkar kimi f\u0259aliyy\u0259t\u0259 ba\u015flad\u0131\u011f\u0131 tarixd\u0259n 1 il m\u00fcdd\u0259tind\u0259 eyni xidm\u0259tl\u0259ri tam v\u0259 ya qism\u0259n \u0259vv\u0259lki i\u015f\u0259g\u00f6t\u00fcr\u0259n\u0259 g\u00f6st\u0259rdiyi halda, h\u0259min f\u0259rdi sahibkara bu M\u0259c\u0259ll\u0259nin 102.1.30-1-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan g\u00fcz\u0259\u015ft \u015famil edilmir.<\/p>\n\n\n\n<p>Qeyd olunanlara \u0259sas\u0259n, m\u00fchasibatl\u0131q sah\u0259sind\u0259 muzdlu i\u015f\u00e7i kimi \u00e7al\u0131\u015fd\u0131\u011f\u0131 i\u015f yerind\u0259 \u0259m\u0259k m\u00fcqavil\u0259sin\u0259 xitam verilm\u0259kl\u0259 eyni xidm\u0259tl\u0259ri f\u0259rdi sahibkar kimi f\u0259aliyy\u0259t\u0259 ba\u015flad\u0131\u011f\u0131 tarixd\u0259n 1 il m\u00fcdd\u0259tind\u0259 \u0259vv\u0259lki i\u015f\u0259g\u00f6t\u00fcr\u0259n\u0259 g\u00f6st\u0259rdiyi halda, h\u0259min f\u0259rdi sahibkara Vergi M\u0259c\u0259ll\u0259sinin 102.1.30-1-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan g\u00fcz\u0259\u015ft \u015famil edilmir.<\/p>\n\n\n\n<p><em><strong>\u018fsas:&nbsp;<\/strong>Vergi M\u0259c\u0259ll\u0259sinin 102.1.30-1-ci v\u0259 102.9-cu madd\u0259l\u0259ri<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u00fchasibat v\u0259 maliyy\u0259 sah\u0259si \u00fczr\u0259 m\u0259sl\u0259h\u0259t xidm\u0259tl\u0259ri g\u00f6st\u0259r\u0259n \u015f\u0259xsl\u0259rin g\u00fcz\u0259\u015ft h\u00fcququ \u201cX\u201d MMC-d\u0259 m\u00fchasib i\u015fl\u0259yir\u0259m. 2025-ci ild\u0259n m\u00fchasibatl\u0131q sah\u0259sind\u0259 g\u0259lir vergisind\u0259n 75 faiz g\u00fcz\u0259\u015ftl\u0259 ba\u011fl\u0131 Vergi M\u0259c\u0259ll\u0259sind\u0259 d\u0259yi\u015fiklik edildiyini \u00f6yr\u0259ndikd\u0259n sonra i\u015fd\u0259n azad olunmaqla h\u0259min&#8230;<\/p>\n","protected":false},"author":2,"featured_media":38607,"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\/38606"}],"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=38606"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/38606\/revisions"}],"predecessor-version":[{"id":38608,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/38606\/revisions\/38608"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/38607"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=38606"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=38606"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=38606"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}