{"id":9961,"date":"2023-04-09T06:00:00","date_gmt":"2023-04-09T03:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=9961"},"modified":"2023-04-11T12:22:38","modified_gmt":"2023-04-11T09:22:38","slug":"vergi-od%c9%99yicisi-hansi-halda-sad%c9%99l%c9%99sdirilmis-vergi-od%c9%99yicisi-huququnu-itirir","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=9961","title":{"rendered":"Vergi \u00f6d\u0259yicisi hans\u0131 halda sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicisi h\u00fcququnu itirir"},"content":{"rendered":"\n

Vergi \u00f6d\u0259yicisi hans\u0131 halda sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicisi h\u00fcququnu itirir<\/strong><\/p>\n\n\n

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Vergi M\u0259c\u0259ll\u0259sinin 218-ci madd\u0259sin\u0259 \u0259sas\u0259n, a\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259n \u015f\u0259xsl\u0259r sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicisi olmaq h\u00fcququna malikdir:<\/p>\n\n\n\n

– bu M\u0259c\u0259ll\u0259nin XI f\u0259slinin m\u00fcdd\u0259alar\u0131 n\u0259z\u0259r\u0259 al\u0131nmaqla, \u018fDV m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeydiyyata al\u0131nmam\u0131\u015f v\u0259 ard\u0131c\u0131l 12 ayl\u0131q d\u00f6vr\u00fcn ist\u0259nil\u0259n ay\u0131nda (aylar\u0131nda) vergi tutulan \u0259m\u0259liyyatlar\u0131n h\u0259cmi 200.000 manat v\u0259 ondan az olan \u015f\u0259xsl\u0259r;<\/p>\n\n\n\n

– vergi tutulan \u0259m\u0259liyyatlar\u0131n\u0131n h\u0259cmi ard\u0131c\u0131l 12 ayl\u0131q d\u00f6vr\u00fcn ist\u0259nil\u0259n ay\u0131nda (aylar\u0131nda) 200.000 manatdan art\u0131q olan ticar\u0259t v\u0259 ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r.<\/p>\n\n\n\n

M\u0259c\u0259ll\u0259nin t\u0259l\u0259bin\u0259 g\u00f6r\u0259, ard\u0131c\u0131l 12 ayl\u0131q d\u00f6vr\u00fcn ist\u0259nil\u0259n ay\u0131nda d\u00f6vriyy\u0259si 200.000 manatad\u0259k olan vergi \u00f6d\u0259yicil\u0259ri 2% d\u0259r\u0259c\u0259 il\u0259, d\u00f6vriyy\u0259si 200.000 manatdan art\u0131q olub yaln\u0131z ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r 8 % d\u0259r\u0259c\u0259 il\u0259 sad\u0259l\u0259\u015fdirilmi\u015f verginin \u00f6d\u0259yicidir. Burada daha \u00e7ox diqq\u0259t yetirilm\u0259li m\u0259qam ondan ibar\u0259tdir b\u0259zi hallarda vergi \u00f6d\u0259yicil\u0259ri bu h\u00fcququ itirirl\u0259r. M\u0259s\u0259l\u0259n, f\u0259rz ed\u0259k ki, ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan vergi \u00f6d\u0259yicisinin ayl\u0131q d\u00f6vriyy\u0259si 200.000 manat\u0131 ke\u00e7ib. H\u0259min vergi \u00f6d\u0259yicisi sad\u0259l\u0259\u015fdirilmi\u015f vergini 8% d\u0259r\u0259c\u0259 il\u0259 \u00f6d\u0259m\u0259lidir. O, sonradan dig\u0259r bir f\u0259aliyy\u0259tl\u0259 m\u0259\u015f\u011ful olarsa, sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicisi olmaq h\u00fcququnu itir\u0259c\u0259k.<\/p>\n\n\n\n

Vergi M\u0259c\u0259ll\u0259sinin 221.7-ci madd\u0259sind\u0259 ikili f\u0259aliyy\u0259t yaln\u0131z icar\u0259 f\u0259aliyy\u0259ti oldu\u011fu halda f\u0259rql\u0259ndirilir. Y\u0259ni vergi \u00f6d\u0259yicisi 8 % d\u0259r\u0259c\u0259si il\u0259 sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicisi oldu\u011fu halda dig\u0259r bir f\u0259aliyy\u0259tl\u0259, m\u0259s\u0259l\u0259n, reklam f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olarsa, sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicisi olmaq h\u00fcququnu itirir.<\/p>\n\n\n\n

B\u0259s ayl\u0131q d\u00f6vriyy\u0259si 200.000 manatdan \u00e7ox olan sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicil\u0259ri n\u0259 zaman \u018fDV \u00f6d\u0259yicisi ola bil\u0259r?<\/p>\n\n\n\n

Vergi M\u0259c\u0259ll\u0259sinin 218.2-ci madd\u0259sin\u0259 \u0259sas\u0259n, sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicisi olmaq h\u00fcququna malik olan vergi \u00f6d\u0259yicisi (bu M\u0259c\u0259ll\u0259nin 218.4-c\u00fc madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f vergi \u00f6d\u0259yicil\u0259ri istisna olmaqla) h\u0259r il aprel ay\u0131n\u0131n 20-d\u0259n gec olmayaraq, m\u00fcvafiq b\u0259yannam\u0259ni v\u0259 ya bu M\u0259c\u0259ll\u0259nin 218.1-ci madd\u0259sind\u0259 qeyd olunan h\u00fcquqlardan istifad\u0259 etm\u0259y\u0259c\u0259yi bar\u0259d\u0259 yaz\u0131l\u0131 m\u0259lumat\u0131 u\u00e7otda oldu\u011fu vergi orqan\u0131na t\u0259qdim edir. Bu M\u0259c\u0259ll\u0259d\u0259 ba\u015fqa hallar n\u0259z\u0259rd\u0259 tutulmam\u0131\u015fd\u0131rsa, vergi \u00f6d\u0259yicisinin t\u0259qvim ilinin sonunad\u0259k se\u00e7diyi metodu d\u0259yi\u015fdirm\u0259k h\u00fcququ yoxdur. Vergi \u00f6d\u0259yicisi qeyd olunan m\u00fcdd\u0259td\u0259 b\u0259yannam\u0259ni v\u0259 ya yaz\u0131l\u0131 m\u0259lumat\u0131 t\u0259qdim etm\u0259dikd\u0259, vergi orqan\u0131 vergi \u00f6d\u0259yicisinin \u0259vv\u0259lki vergi ilind\u0259 se\u00e7diyi metodu t\u0259tbiq edir. \u0130l \u0259rzind\u0259 yeni f\u0259aliyy\u0259t\u0259 ba\u015flayan vergi \u00f6d\u0259yicisi vergi u\u00e7otuna durmaq \u00fc\u00e7\u00fcn \u0259riz\u0259d\u0259 qeyd etdiyi metodu t\u0259tbiq edir.<\/p>\n\n\n\n

Sad\u0259l\u0259\u015fdirilmi\u015f vergini 8% d\u0259r\u0259c\u0259si il\u0259 \u00f6d\u0259y\u0259n ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan vergi \u00f6d\u0259yicisi aprel ay\u0131n\u0131n 20-n\u0259 kimi \u018fDV \u00f6d\u0259yicisi olmaqla ba\u011fl\u0131 \u0259riz\u0259sini vergi orqan\u0131na t\u0259qdim ed\u0259 bil\u0259r. Bu zaman k\u00f6n\u00fcll\u00fc qaydada sad\u0259l\u0259\u015fdirilmi\u015f vergi m\u00fck\u0259ll\u0259fiyy\u0259tind\u0259n \u00e7\u0131x\u0131b \u018fDV \u00f6d\u0259yicisi h\u00fcququ qazan\u0131r. Lakin t\u0259qvim ilin sonuna kimi h\u0259min vergi \u00f6d\u0259yicisi sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yici olaraq qalacaq.<\/p>\n\n\n\n

m\u0259nb\u0259:\u00a0csgroup.az<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Vergi \u00f6d\u0259yicisi hans\u0131 halda sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicisi h\u00fcququnu itirir Vergi M\u0259c\u0259ll\u0259sinin 218-ci madd\u0259sin\u0259 \u0259sas\u0259n, a\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259n \u015f\u0259xsl\u0259r sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicisi olmaq h\u00fcququna malikdir: – bu M\u0259c\u0259ll\u0259nin XI f\u0259slinin m\u00fcdd\u0259alar\u0131 n\u0259z\u0259r\u0259 al\u0131nmaqla, \u018fDV m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeydiyyata…<\/p>\n","protected":false},"author":2,"featured_media":9962,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[41,7],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/9961"}],"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=9961"}],"version-history":[{"count":2,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/9961\/revisions"}],"predecessor-version":[{"id":10021,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/9961\/revisions\/10021"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/9962"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9961"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9961"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9961"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}