{"id":39420,"date":"2025-08-17T01:00:00","date_gmt":"2025-08-16T22:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=39420"},"modified":"2025-08-17T13:29:40","modified_gmt":"2025-08-17T10:29:40","slug":"yenid%c9%99n-f%c9%99aliyy%c9%99t%c9%99-baslayan-vergi-od%c9%99yicisi-b%c9%99yannam%c9%99ni-nec%c9%99-t%c9%99qdim-etm%c9%99lidir","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=39420","title":{"rendered":"Yenid\u0259n f\u0259aliyy\u0259t\u0259 ba\u015flayan vergi \u00f6d\u0259yicisi b\u0259yannam\u0259ni nec\u0259 t\u0259qdim etm\u0259lidir?"},"content":{"rendered":"\n<p class=\"has-medium-font-size\"><strong>Yenid\u0259n f\u0259aliyy\u0259t\u0259 ba\u015flayan vergi \u00f6d\u0259yicisi b\u0259yannam\u0259ni nec\u0259 t\u0259qdim etm\u0259lidir?<\/strong><\/p>\n\n\n\n<p>F\u0259aliyy\u0259tini dayand\u0131ran vergi \u00f6d\u0259yicisi yenid\u0259n f\u0259aliyy\u0259t\u0259 ba\u015flayarsa, b\u0259yannam\u0259ni nec\u0259 t\u0259qdim etm\u0259lidir?<\/p>\n\n\n\n<p>\u018fg\u0259r vergi \u00f6d\u0259yicisi ilin ortas\u0131nda \u00f6z f\u0259aliyy\u0259tini m\u00fcv\u0259qq\u0259ti dayand\u0131r\u0131rsa, o zaman Vergi M\u0259c\u0259ll\u0259sinin 149.3-c\u00fc madd\u0259sin\u0259 \u0259sas\u0259n 30 g\u00fcn m\u00fcdd\u0259tind\u0259 m\u0259nf\u0259\u0259t vergisi b\u0259yannam\u0259sini t\u0259qdim etm\u0259lidir. Lakin b\u0259z\u0259n t\u0259cr\u00fcb\u0259d\u0259 rastla\u015f\u0131r\u0131q ki, vergi \u00f6d\u0259yicisi ilin ortas\u0131nda, m\u0259s\u0259l\u0259n 31.08.2024-c\u00fc il tarixind\u0259 f\u0259aliyy\u0259tini m\u00fcv\u0259qq\u0259ti dayand\u0131rmas\u0131na baxmayaraq, h\u0259min il \u00fc\u00e7\u00fcn m\u0259nf\u0259\u0259t vergisi b\u0259yannam\u0259sinin t\u0259qdim edilm\u0259si \u00fc\u00e7\u00fcn son tarix kimi 31.03.2025-ci il tarixi oldu\u011funu d\u00fc\u015f\u00fcn\u00fcr v\u0259 m\u0259nf\u0259\u0259t vergisi b\u0259yannam\u0259sini t\u0259qdim etmir. Vergi \u00f6d\u0259yicisi b\u0259yannam\u0259nin t\u0259qdim olunmas\u0131 \u00fc\u00e7\u00fcn son tarix olaraq 31.03.2025-c\u00fc ili g\u00f6zl\u0259diyi m\u00fcdd\u0259t \u0259rzind\u0259 vergi orqan\u0131 t\u0259r\u0259find\u0259n kameral qaydada ona m\u0259nf\u0259\u0259t vergisi hesablan\u0131r.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"360\" src=\"https:\/\/rockvell.com\/wp-content\/uploads\/2025\/08\/1753684215-1690959352_1690957815_voen.jpg\" alt=\"\" class=\"wp-image-39421\" style=\"width:457px;height:auto\" srcset=\"https:\/\/rockvell.com\/wp-content\/uploads\/2025\/08\/1753684215-1690959352_1690957815_voen.jpg 640w, https:\/\/rockvell.com\/wp-content\/uploads\/2025\/08\/1753684215-1690959352_1690957815_voen-300x169.jpg 300w, https:\/\/rockvell.com\/wp-content\/uploads\/2025\/08\/1753684215-1690959352_1690957815_voen-360x203.jpg 360w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/figure><\/div>\n\n\n<p>\u018fvv\u0259ll\u0259r t\u0259cr\u00fcb\u0259d\u0259 vergi \u00f6d\u0259yicisi ilin ortas\u0131nda f\u0259aliyy\u0259tini dayand\u0131r\u0131r, Vergi M\u0259c\u0259ll\u0259sinin 149.3-c\u00fc madd\u0259sin\u0259 \u0259sas\u0259n h\u0259min il \u00fc\u00e7\u00fcn m\u0259nf\u0259\u0259t vergisi b\u0259yannam\u0259si t\u0259qdim edirdi v\u0259 ilin \u0259vv\u0259lind\u0259n f\u0259aliyy\u0259tini dayand\u0131rd\u0131\u011f\u0131 g\u00fcn\u0259d\u0259k \u0259ld\u0259 etdiyi g\u0259lirl\u0259ri v\u0259 bu g\u0259lirl\u0259rin \u0259ld\u0259 edilm\u0259si il\u0259 ba\u011fl\u0131 olan x\u0259rcl\u0259ri m\u0259nf\u0259\u0259t vergisi b\u0259yannam\u0259sind\u0259 \u0259ks etdirirdi. H\u0259min m\u00fcdd\u0259t aral\u0131\u011f\u0131 \u00fc\u00e7\u00fcn m\u0259nf\u0259\u0259t vergisi \u00f6hd\u0259liyini \u00f6d\u0259yir v\u0259 cari m\u0259nf\u0259\u0259t vergisi b\u0259yannam\u0259si vergi orqan\u0131 t\u0259r\u0259find\u0259n t\u0259sdiql\u0259nirdi. Bir m\u00fcdd\u0259t ke\u00e7dikd\u0259n sonra vergi \u00f6d\u0259yicisi f\u0259aliyy\u0259tini yenid\u0259n b\u0259rpa edirdi. Lakin f\u0259aliyy\u0259tini b\u0259rpa etdikd\u0259n sonra f\u0259aliyy\u0259tini b\u0259rpa etdiyi tarixd\u0259n ilin sonuna kimi olan d\u00f6vr \u0259rzind\u0259 \u0259ld\u0259 etdiyi g\u0259lirl\u0259ri vergiy\u0259 c\u0259lb etmir v\u0259 d\u0259qiql\u0259\u015fmi\u015f b\u0259yannam\u0259 t\u0259qdim etmirdi. H\u0259min il \u00fc\u00e7\u00fcn t\u0259qdim etdiyi cari m\u0259nf\u0259\u0259t vergisi b\u0259yannam\u0259si vergi orqan\u0131 t\u0259r\u0259find\u0259n t\u0259sdiql\u0259ndiyi \u00fc\u00e7\u00fcn v\u0259 Vergi M\u0259c\u0259ll\u0259sinin 37.2-ci madd\u0259sin\u0259 \u0259sas\u0259n, h\u0259min d\u00f6vr \u00fc\u00e7\u00fcn vergi orqan\u0131 t\u0259r\u0259find\u0259n kameral vergi yoxlamas\u0131n\u0131n apar\u0131lmas\u0131 m\u00fcmk\u00fcn olmad\u0131\u011f\u0131 \u00fc\u00e7\u00fcn vergi \u00f6d\u0259yicisinin f\u0259aliyy\u0259tini b\u0259rpa etdiyi tarixd\u0259n ilin sonuna kimi olan d\u00f6vr\u0259 q\u0259d\u0259r \u0259ld\u0259 etdiyi g\u0259liri vergiy\u0259 c\u0259lb etmir v\u0259 vergid\u0259n yay\u0131n\u0131rd\u0131.<\/p>\n\n\n\n<p>Misal:&nbsp;Tutaq ki, vergi \u00f6d\u0259yicisi 30.06.2024-c\u00fc il tarixind\u0259 f\u0259aliyy\u0259tini m\u00fcv\u0259qq\u0259ti dayand\u0131r\u0131b. \u0130lin \u0259vv\u0259lind\u0259n h\u0259min tarix\u0259d\u0259k m\u00fc\u0259ssis\u0259nin 800.000 manat g\u0259liri v\u0259 bu g\u0259lirin \u0259ld\u0259 olunmas\u0131 il\u0259 ba\u011fl\u0131 200.000 manat x\u0259rcl\u0259ri olub. F\u0259aliyy\u0259tini dayand\u0131rd\u0131\u011f\u0131 \u00fc\u00e7\u00fcn 30 g\u00fcn m\u00fcdd\u0259tind\u0259 cari m\u0259nf\u0259\u0259t vergisi b\u0259yannam\u0259sini t\u0259qdim edir v\u0259 600.000 manat m\u0259nf\u0259\u0259tind\u0259n 120.000 manat m\u0259nf\u0259\u0259t vergisini \u00f6d\u0259yir. M\u00fc\u0259ssis\u0259 01.09.2024-c\u00fc il tarixind\u0259 yenid\u0259n f\u0259aliyy\u0259tini aktiv edir v\u0259 01.09.2024-c\u00fc il tarixd\u0259n 31.12.2024-c\u00fc il tarix\u0259d\u0259k 100.000 manat g\u0259lir \u0259ld\u0259 edir. Ancaq m\u00fc\u0259ssis\u0259 bu d\u00f6vr \u0259rzind\u0259 \u0259ld\u0259 etdiyi g\u0259liri vergiy\u0259 c\u0259lb etmir.<\/p>\n\n\n\n<p>2024-c\u00fc ild\u0259n Vergi M\u0259c\u0259ll\u0259sin\u0259 edil\u0259n \u0259lav\u0259y\u0259 \u0259sas\u0259n, \u0259g\u0259r vergi \u00f6d\u0259yicisi ilin ortas\u0131nda f\u0259aliyy\u0259tini m\u00fcv\u0259qq\u0259ti dayand\u0131rarsa v\u0259 f\u0259aliyy\u0259tini dayand\u0131rd\u0131\u011f\u0131 g\u00fcn\u0259d\u0259k olan d\u00f6vr \u00fc\u00e7\u00fcn m\u0259nf\u0259\u0259t vergisi b\u0259yannam\u0259si t\u0259qdim ed\u0259rs\u0259, sonradan h\u0259min ild\u0259 f\u0259aliyy\u0259tini t\u0259krar b\u0259rpa ed\u0259rs\u0259, o zaman n\u00f6vb\u0259ti ilin 31 mart\u0131ndan gec olmayaraq d\u0259qiql\u0259\u015fdirilmi\u015f m\u0259nf\u0259\u0259t vergisi b\u0259yannam\u0259si t\u0259qdim etm\u0259lidir.<br>Yuxar\u0131da qeyd edil\u0259n misalda m\u00fc\u0259ssis\u0259 yenid\u0259n d\u0259qiql\u0259\u015fdirilmi\u015f m\u0259nf\u0259\u0259t vergisi b\u0259yannam\u0259si t\u0259qdim etm\u0259li v\u0259 b\u0259yannam\u0259d\u0259 il \u0259rzind\u0259 \u0259ld\u0259 etdiyi \u00fcmumi 900.000 manat g\u0259liri v\u0259 bu g\u0259lirin \u0259ld\u0259 olunmas\u0131 il\u0259 ba\u011fl\u0131 200.000 x\u0259rci \u0259ks etdirm\u0259kl\u0259 700.000 manat m\u0259nf\u0259\u0259tind\u0259n vergisini \u00f6d\u0259m\u0259lidir.<\/p>\n\n\n\n<p>\u018fks halda, vergi orqan\u0131 t\u0259r\u0259find\u0259n kameral qaydada vergi hesablanacaq.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yenid\u0259n f\u0259aliyy\u0259t\u0259 ba\u015flayan vergi \u00f6d\u0259yicisi b\u0259yannam\u0259ni nec\u0259 t\u0259qdim etm\u0259lidir? F\u0259aliyy\u0259tini dayand\u0131ran vergi \u00f6d\u0259yicisi yenid\u0259n f\u0259aliyy\u0259t\u0259 ba\u015flayarsa, b\u0259yannam\u0259ni nec\u0259 t\u0259qdim etm\u0259lidir? \u018fg\u0259r vergi \u00f6d\u0259yicisi ilin ortas\u0131nda \u00f6z f\u0259aliyy\u0259tini m\u00fcv\u0259qq\u0259ti dayand\u0131r\u0131rsa, o zaman Vergi M\u0259c\u0259ll\u0259sinin 149.3-c\u00fc madd\u0259sin\u0259&#8230;<\/p>\n","protected":false},"author":2,"featured_media":39421,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[46],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/39420"}],"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=39420"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/39420\/revisions"}],"predecessor-version":[{"id":39422,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/39420\/revisions\/39422"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/39421"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=39420"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=39420"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=39420"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}