{"id":3326,"date":"2018-12-10T20:09:29","date_gmt":"2018-12-10T16:09:29","guid":{"rendered":"https:\/\/finance-group.az\/?p=3326"},"modified":"2018-12-10T20:09:29","modified_gmt":"2018-12-10T16:09:29","slug":"vergid-n-kesbek","status":"publish","type":"post","link":"https:\/\/finance-group.az\/en\/vergid-n-kesbek\/","title":{"rendered":"Vergid\u0259n ke\u015fbek."},"content":{"rendered":"

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/span><\/span>\u018f<\/span>lav<\/span>\u0259<\/span> d<\/span>\u0259<\/span>y<\/span>\u0259<\/span>r vergisi (<\/span>\u018f<\/span>DV)\u00a0istehlak vergisinin<\/a>\u00a0n\u00f6v\u00fcd\u00fcr. Bu vergi m<\/span>\u0259<\/span>hsula v<\/span>\u0259<\/span> ya materiala h<\/span>\u0259<\/span>r bir istehsal v<\/span>\u0259<\/span> \u00e7atd\u0131rma m<\/span>\u0259<\/span>rh<\/span>\u0259<\/span>l<\/span>\u0259<\/span>sind<\/span>\u0259<\/span> <\/span>\u0259<\/span>lav<\/span>\u0259<\/span> olunan bazar d<\/span>\u0259<\/span>y<\/span>\u0259<\/span>rin<\/span>\u0259<\/span> qoyulur, v<\/span>\u0259<\/span> ax\u0131rda istehlak\u00e7\u0131n\u0131n \u00fcz<\/span>\u0259<\/span>rin<\/span>\u0259<\/span> d\u00fc\u015f\u00fcr. Bu\u00a0sat\u0131\u015f vergisind<\/a><\/span>\u0259<\/span>n f<\/span>\u0259<\/span>rqlidir, \u00e7\u00fcnki sat\u0131\u015f vergisi al\u0131\u015f-veri\u015f n\u00f6qt<\/span>\u0259<\/span>sind<\/span>\u0259<\/span> g\u00f6t\u00fcr\u00fcl\u00fcr. \u00d6lk<\/span>\u0259<\/span> b\u00fcdc<\/span>\u0259<\/span>sinin doldurulmas\u0131nda ba\u015fl\u0131ca rol oynad\u0131\u011f\u0131na g\u00f6r<\/span>\u0259<\/span> zaman-zaman b\u00f6y\u00fck islahatlar\u0131n ke\u00e7irilm<\/span>\u0259<\/span>sin<\/span>\u0259<\/span> z<\/span>\u0259<\/span>min yaran\u0131r. <\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/span>Bu islahatlardan 2019-cu ild<\/span>\u0259<\/span> ke\u00e7iril<\/span>\u0259<\/span>c<\/span>\u0259<\/span>k Vergi islahatlar\u0131n qeyd etm<\/span>\u0259<\/span>k olar. G<\/span>\u0259<\/span>l<\/span>\u0259<\/span>n ild<\/span>\u0259<\/span>n p<\/span>\u0259<\/span>rak<\/span>\u0259<\/span>nd<\/span>\u0259<\/span> sat\u0131\u015f v<\/span>\u0259<\/span> ictimai ia\u015f<\/span>\u0259<\/span>d<\/span>\u0259<\/span> na\u011fds\u0131z \u00f6d<\/span>\u0259<\/span>ni\u015fl<\/span>\u0259<\/span>r \u00fczr<\/span>\u0259<\/span> sahibkarl\u0131q subyektl<\/span>\u0259<\/span>rin<\/span>\u0259<\/span> m\u00fcdd<\/span>\u0259<\/span>tli vergi g\u00fcz<\/span>\u0259<\/span>\u015ftl<\/span>\u0259<\/span>rin veril<\/span>\u0259<\/span>c<\/span>\u0259<\/span>yi, p<\/span>\u0259<\/span>rak<\/span>\u0259<\/span>nd<\/span>\u0259<\/span> ticar<\/span>\u0259<\/span>td<\/span>\u0259<\/span> real d\u00f6vriyy<\/span>\u0259<\/span>nin m\u00fc<\/span>\u0259<\/span>yy<\/span>\u0259<\/span>n olunmas\u0131nda istehlak\u00e7\u0131lar\u0131n, y<\/span>\u0259<\/span>ni fiziki \u015f<\/span>\u0259<\/span>xsl<\/span>\u0259<\/span>rin i\u015ftirak\u0131n\u0131 t<\/span>\u0259<\/span>min etm<\/span>\u0259<\/span>k \u00fc\u00e7\u00fcn neft-qaz m<\/span>\u0259<\/span>hsullar\u0131 istisna olmaqla, na\u011fds\u0131z qaydada al\u0131nan mallara g\u00f6r<\/span>\u0259<\/span> \u00f6d<\/span>\u0259<\/span>nil<\/span>\u0259<\/span>n <\/span>\u018f<\/span>DV-nin m\u00fc<\/span>\u0259<\/span>yy<\/span>\u0259<\/span>n hiss<\/span>\u0259<\/span>sinin istehlak\u00e7\u0131lara qaytar\u0131lmas\u0131 x\u00fcsusi <\/span>\u0259<\/span>h<\/span>\u0259<\/span>miyy<\/span>\u0259<\/span>t da\u015f\u0131yacaq.T<\/span>\u0259<\/span>tbiq olunacaq yeniliy<\/span>\u0259<\/span> <\/span>\u0259<\/span>sas<\/span>\u0259<\/span>n, ticar<\/span>\u0259<\/span>t m<\/span>\u0259<\/span>rk<\/span>\u0259<\/span>zl<\/span>\u0259<\/span>ri v<\/span>\u0259<\/span> ia\u015f<\/span>\u0259<\/span> xidm<\/span>\u0259<\/span>tl<\/span>\u0259<\/span>rind<\/span>\u0259<\/span>n istifad<\/span>\u0259<\/span> ed<\/span>\u0259<\/span>n al\u0131c\u0131 toplad\u0131\u011f\u0131 \u00e7ekl<\/span>\u0259<\/span>ri t<\/span>\u0259<\/span>qdim ed<\/span>\u0259<\/span>r<\/span>\u0259<\/span>k <\/span>\u018f<\/span>DV-nin bir qismini geri ala bil<\/span>\u0259<\/span>c<\/span>\u0259<\/span>k. Bel<\/span>\u0259<\/span> ki,v<\/span>\u0259<\/span>t<\/span>\u0259<\/span>nda\u015f ald\u0131\u011f\u0131 mala g\u00f6r<\/span>\u0259<\/span> <\/span>\u0259<\/span>g<\/span>\u0259<\/span>r, \u00f6d<\/span>\u0259<\/span>ni\u015fi na\u011fds\u0131z h<\/span>\u0259<\/span>yata ke\u00e7iribs<\/span>\u0259<\/span>, <\/span>\u0259<\/span>ld<\/span>\u0259<\/span> etdiyi \u00e7ekl<\/span>\u0259<\/span>ri t<\/span>\u0259<\/span>qdim etdiyi zaman <\/span>\u018f<\/span>DV-nin 15\u00a0 faizini, na\u011fd \u015f<\/span>\u0259<\/span>kild<\/span>\u0259<\/span> edibs<\/span>\u0259<\/span>, 10 faizini geri alacaq. Vergi M<\/span>\u0259<\/span>c<\/span>\u0259<\/span>ll<\/span>\u0259<\/span>sin<\/span>\u0259<\/span> d<\/span>\u0259<\/span>yi\u015fiklik edilm<\/span>\u0259<\/span>si haqq\u0131nda qanun layih<\/span>\u0259<\/span>sin<\/span>\u0259<\/span> istinad<\/span>\u0259<\/span>n qeyd edirik ki, \u201cFiziki \u015f<\/span>\u0259<\/span>xs olan\u00a0 <\/span>istehlak\u00e7\u0131lar t<\/span>\u0259<\/span>r<\/span>\u0259<\/span>find<\/span>\u0259<\/span>n Az<\/span>\u0259<\/span>rbaycan <\/span>\u0259<\/span>razisind<\/span>\u0259<\/span> p<\/span>\u0259<\/span>rak<\/span>\u0259<\/span>nd<\/span>\u0259<\/span> ticar<\/span>\u0259<\/span>t v<\/span>\u0259<\/span> ya ictimai ia\u015f<\/span>\u0259<\/span> f<\/span>\u0259<\/span>aliyy<\/span>\u0259<\/span>ti g\u00f6st<\/span>\u0259<\/span>r<\/span>\u0259<\/span>n \u015f<\/span>\u0259<\/span>xsl<\/span>\u0259<\/span>rd<\/span>\u0259<\/span>n al\u0131nm\u0131\u015f mallara (neft v<\/span>\u0259<\/span> qaz m<\/span>\u0259<\/span>hsullar\u0131 istisna olmaqla) g\u00f6r<\/span>\u0259<\/span> \u00f6d<\/span>\u0259<\/span>nilmi\u015f <\/span>\u018f<\/span>DV-nin qaytar\u0131lmas\u0131 qaydas\u0131n\u0131 m\u00fcvafiq icra hakimiyy<\/span>\u0259<\/span>ti orqan\u0131n\u0131n m\u00fc<\/span>\u0259<\/span>yy<\/span>\u0259<\/span>n etdiyi qurum m\u00fc<\/span>\u0259<\/span>yy<\/span>\u0259<\/span>n edir. Bu madd<\/span>\u0259<\/span>y<\/span>\u0259<\/span> uy\u011fun olaraq qaytar\u0131lan m<\/span>\u0259<\/span>bl<\/span>\u0259<\/span>\u011f na\u011fds\u0131z \u00f6d<\/span>\u0259<\/span>m<\/span>\u0259<\/span>l<\/span>\u0259<\/span>r \u00fczr<\/span>\u0259<\/span>\u00a015<\/b>%, na\u011fd \u00f6d<\/span>\u0259<\/span>ni\u015fl<\/span>\u0259<\/span>r \u00fczr<\/span>\u0259<\/span> is<\/span>\u0259<\/span>\u00a010<\/b>% t<\/span>\u0259<\/span>\u015fkil edir\u201d. Bildirilir ki, \u00f6d<\/span>\u0259<\/span>nilmi\u015f <\/span>\u018f<\/span>DV-nin bu madd<\/span>\u0259<\/span> il<\/span>\u0259<\/span> m\u00fc<\/span>\u0259<\/span>yy<\/span>\u0259<\/span>n olunmu\u015f hiss<\/span>\u0259<\/span>sinin qaytar\u0131lmas\u0131 zaman\u0131 t<\/span>\u0259<\/span>qdim edil<\/span>\u0259<\/span>n n<\/span>\u0259<\/span>zar<\/span>\u0259<\/span>t-kassa aparat\u0131n\u0131n \u00e7eki bu M<\/span>\u0259<\/span>c<\/span>\u0259<\/span>ll<\/span>\u0259<\/span>nin 50.8-ci madd<\/span>\u0259<\/span>sinin t<\/span>\u0259<\/span>l<\/span>\u0259<\/span>bl<\/span>\u0259<\/span>rin<\/span>\u0259<\/span> cavab verm<\/span>\u0259<\/span>lidir. Bel<\/span>\u0259<\/span> ki, n<\/span>\u0259<\/span>zar<\/span>\u0259<\/span>t-kassa aparat\u0131n\u0131n \u00e7ekl<\/span>\u0259<\/span>rind<\/span>\u0259<\/span> vergi \u00f6d<\/span>\u0259<\/span>yicisinin ad\u0131, V\u00d6EN-i, \u00e7ekin vurulmas\u0131n\u0131n tarixi v<\/span>\u0259<\/span> saat\u0131, t<\/span>\u0259<\/span>s<\/span>\u0259<\/span>rr\u00fcfat subyektinin ad\u0131, vergi orqan\u0131ndak\u0131 u\u00e7ot kodu v<\/span>\u0259<\/span> yerl<\/span>\u0259<\/span>\u015fdiyi \u00fcnvan, mal\u0131n v<\/span>\u0259<\/span> ya xidm<\/span>\u0259<\/span>tin (i\u015fin) ad\u0131, \u00f6l\u00e7\u00fc vahidi, miqdar\u0131, bir vahidinin qiym<\/span>\u0259<\/span>ti v<\/span>\u0259<\/span> yekun m<\/span>\u0259<\/span>bl<\/span>\u0259<\/span>\u011f\u00a0(<\/i>o c\u00fcml<\/span>\u0259<\/span>d<\/span>\u0259<\/span>n <\/span>\u018f<\/span>DV-nin v<\/span>\u0259<\/span> ya sad<\/span>\u0259<\/span>l<\/span>\u0259<\/span>\u015fdirilmi\u015f verginin m<\/span>\u0259<\/span>bl<\/span>\u0259<\/span>\u011fi,g\u00fcn <\/span>\u0259<\/span>rzind<\/span>\u0259<\/span> vurulmu\u015f \u00e7ekl<\/span>\u0259<\/span>rin say\u0131 v<\/span>\u0259<\/span> n\u00f6mr<\/span>\u0259<\/span>si, n<\/span>\u0259<\/span>zar<\/span>\u0259<\/span>t-kassa aparat\u0131n\u0131n markas\u0131 v<\/span>\u0259<\/span> zavod n\u00f6mr<\/span>\u0259<\/span>si, n<\/span>\u0259<\/span>zar<\/span>\u0259<\/span>t-kassa aparat\u0131n\u0131n fiskal rejiminin ni\u015fan\u0131 (<\/span>\u0259<\/span>lam<\/span>\u0259<\/span>ti), \u00e7ekin m\u00fcvafiq icra hakimiyy<\/span>\u0259<\/span>ti orqan\u0131n\u0131n m\u00fc<\/span>\u0259<\/span>yy<\/span>\u0259<\/span>n etdiyi qurumun elektron informasiya sistemin<\/span>\u0259<\/span> \u00f6t\u00fcr\u00fcl\u00fcb-\u00f6t\u00fcr\u00fclm<\/span>\u0259<\/span>m<\/span>\u0259<\/span>sin<\/span>\u0259<\/span> dair qeyd, mal\u0131n s\u00fcr<\/span>\u0259<\/span>tli m<\/span>\u0259<\/span>lumat kodu (Quick Reponse Code) olmal\u0131d\u0131r.\u00a0<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/span>Bundan <\/span>\u0259<\/span>lav<\/span>\u0259<\/span>, g<\/span>\u0259<\/span>l<\/span>\u0259<\/span>n ild<\/span>\u0259<\/span>n istehsalla m<\/span>\u0259<\/span>\u015f\u011ful olan biznes subyektl<\/span>\u0259<\/span>rinin sad<\/span>\u0259<\/span>l<\/span>\u0259<\/span>\u015fdirilmi\u015f vergi \u00f6d<\/span>\u0259<\/span>yicisi olmaq h\u00fcququ t<\/span>\u0259<\/span>kc<\/span>\u0259<\/span> d\u00f6vriyy<\/span>\u0259<\/span>nin h<\/span>\u0259<\/span>cmind<\/span>\u0259<\/span>n as\u0131l\u0131 olmayacaq. <\/span>\u018f<\/span>sas meyarlardan biri d<\/span>\u0259<\/span> i\u015f\u00e7i say\u0131 olacaq. T<\/span>\u0259<\/span>klif<\/span>\u0259<\/span> g\u00f6r<\/span>\u0259<\/span>, i\u015f\u00e7il<\/span>\u0259<\/span>rinin say\u0131 3 n<\/span>\u0259<\/span>f<\/span>\u0259<\/span>rd<\/span>\u0259<\/span>n \u00e7ox olan istehsal\u00e7\u0131lar\u0131n <\/span>\u018f<\/span>DV \u00f6d<\/span>\u0259<\/span>yicisi kimi qeydiyyata al\u0131nmas\u0131 g\u00f6zl<\/span>\u0259<\/span>nilir.\u00a0Bundan <\/span>\u0259<\/span>lav<\/span>\u0259<\/span>,topdansat\u0131\u015f ticar<\/span>\u0259<\/span>t\u00e7il<\/span>\u0259<\/span>rin v<\/span>\u0259<\/span> lisenziya t<\/span>\u0259<\/span>l<\/span>\u0259<\/span>b olunan f<\/span>\u0259<\/span>aliyy<\/span>\u0259<\/span>tl<\/span>\u0259<\/span> m<\/span>\u0259<\/span>\u015f\u011ful olanlar\u0131n da <\/span>\u018f<\/span>DV \u00f6d<\/span>\u0259<\/span>yicisi kimi qeydiyyata al\u0131nmas\u0131 n<\/span>\u0259<\/span>z<\/span>\u0259<\/span>rd<\/span>\u0259<\/span> tutulur.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u018flav\u0259 d\u0259y\u0259r vergisi (\u018fDV)\u00a0istehlak vergisinin\u00a0n\u00f6v\u00fcd\u00fcr. Bu vergi m\u0259hsula v\u0259 ya materiala h\u0259r bir istehsal v\u0259 \u00e7atd\u0131rma m\u0259rh\u0259l\u0259sind\u0259…<\/p>\n","protected":false},"author":1,"featured_media":3327,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[65],"tags":[],"class_list":["post-3326","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vergi"],"yoast_head":"\nVergid\u0259n ke\u015fbek. - Finance Group<\/title>\n<meta name=\"description\" content=\"Finance Group Vergid\u0259n ke\u015fbek. 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