Az\u0259rbaycanda 2019-cu ild\u0259n Vergi M\u0259c\u0259ll\u0259sin\u0259 t\u0259klif olunan v\u0259 Milli M\u0259clis v\u0259 Vergil\u0259r Nazirliyi t\u0259r\u0259find\u0259n gizli saxlan\u0131lan d\u0259yi\u015fiklikl\u0259rin bir hiss\u0259si m\u0259lum olub. B\u00fct\u00fcn \u00f6lk\u0259 biznesinin maraqla g\u00f6zl\u0259diyi m\u0259nf\u0259\u0259t vergisin\u0259 d\u0259yi\u015fiklikl\u0259ri vergi eksperti V\u0259li \u018fliyev a\u00e7\u0131qlay\u0131b.<\/p>\n
Bud\u0259f\u0259ki d\u0259yi\u015fiklikl\u0259rin bir hiss\u0259si \u015firk\u0259t sahibl\u0259rinin v\u0259 s\u0259hmdarlar\u0131n \u00f6z paylar\u0131n\u0131 satd\u0131qda \u00f6d\u0259y\u0259c\u0259kl\u0259ri vergiy\u0259 aiddir.<\/p>\n
M\u0259s\u0259ll\u0259y\u0259 \u0259lav\u0259 edilm\u0259si t\u0259klif olunan 104.6 sayl\u0131 yeni madd\u0259y\u0259 \u0259sas\u0259n, \u0259g\u0259r s\u0259hmdar v\u0259 ya t\u0259sis\u00e7i \u00f6z pay\u0131n\u0131 satarsa, sat\u0131\u015f qiym\u0259ti v\u0259 s\u0259hml\u0259rin nominal d\u0259y\u0259ri aras\u0131ndak\u0131 f\u0259rq vergiy\u0259 c\u0259lb olunan m\u0259nf\u0259t\u0259 say\u0131l\u0131r. S\u0259hml\u0259rin nominal qiym\u0259tind\u0259n a\u015fa\u011f\u0131 v\u0259 ya yuxar\u0131 qiym\u0259t\u0259 al\u0131n\u0131b-sat\u0131ld\u0131\u011f zaman\u0131 vergiy\u0259 c\u0259lb olunan m\u0259nf\u0259\u0259t f\u0259rqli qaydada hesablanacaq.<\/p>\n
Maraql\u0131 yenilikl\u0259rd\u0259n biri odur ki, m\u00fc\u0259ssis\u0259nin m\u0259nf\u0259\u0259tinin t\u0259hsil\u0259, idmana, s\u0259hiyy\u0259y\u0259 v\u0259 m\u0259d\u0259niyy\u0259t\u0259 ayr\u0131lan hiss\u0259si 2019-cu ilin \u0259vv\u0259lind\u0259n etibar\u0259n 10 il m\u00fcdd\u0259tin\u0259 m\u0259nf\u0259\u0259t vergisind\u0259n azad edil\u0259c\u0259k. Bir \u015f\u0259rtl\u0259 ki, m\u00fc\u0259ssis\u0259 h\u0259min sah\u0259l\u0259r\u0259 pullar\u0131 na\u011fds\u0131z qaydada \u00f6d\u0259sin.
\nBundan ba\u015fqa, s\u0259hmdar v\u0259 ya t\u0259sis\u00e7i az\u0131 3 il sahib oldu\u011fu s\u0259hmi v\u0259 ya pay\u0131 satd\u0131\u011f\u0131 halda, \u0259ld\u0259 etdiyi g\u0259lirl\u0259rin 50%-i vergid\u0259n azadd\u0131r<\/p>\n
Maraql\u0131 yenilikl\u0259rd\u0259n biri \u018fDV \u00f6d\u0259yicisi olmayan h\u00fcquqi \u015f\u0259xsl\u0259rin t\u0259sis\u00e7il\u0259rin\u0259 aiddir. Bel\u0259 ki, d\u0259yi\u015fikliy\u0259 \u0259sas\u0259n, \u018fDV \u00f6d\u0259yicisi olmayan v\u0259 \u0259m\u0259liyyatlar\u0131n\u0131n h\u0259cmi ard\u0131c\u0131l 12 ayl\u0131q d\u00f6vr\u00fcn ist\u0259nil\u0259n ay\u0131nda (aylar\u0131nda) 200.000 manatad\u0259k olan yerli m\u00fc\u0259ssis\u0259nin t\u0259sis\u00e7isi (pay\u00e7\u0131s\u0131) v\u0259 yaxud s\u0259hmdarlar\u0131 olan h\u00fcquqi \u015f\u0259xsl\u0259rin dividend g\u0259lirl\u0259ri vergid\u0259n azadd\u0131r.<\/p>\n
M\u0259c\u0259ll\u0259y\u0259 edil\u0259n dig\u0259r d\u0259yi\u015fiklikl\u0259r POS-terminalla \u00f6d\u0259ni\u015fl\u0259r\u0259 aiddir. D\u0259yi\u015fikliy\u0259 \u0259sas\u0259n pos-terminalla edil\u0259n \u00f6d\u0259ni\u015fl\u0259r 3 illik m\u00fcdd\u0259t\u0259 vergid\u0259n 25% azad olunur.
\nmarja.az<\/p>\n","protected":false},"excerpt":{"rendered":"
Az\u0259rbaycanda 2019-cu ild\u0259n Vergi M\u0259c\u0259ll\u0259sin\u0259 t\u0259klif olunan v\u0259 Milli M\u0259clis v\u0259 Vergil\u0259r Nazirliyi t\u0259r\u0259find\u0259n gizli saxlan\u0131lan d\u0259yi\u015fiklikl\u0259rin bir hiss\u0259si m\u0259lum olub. B\u00fct\u00fcn…<\/p>\n","protected":false},"author":1,"featured_media":3268,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[64],"tags":[],"class_list":["post-3267","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-iqtisadi"],"yoast_head":"\n