{"id":4882,"date":"2024-03-19T10:00:30","date_gmt":"2024-03-19T06:00:30","guid":{"rendered":"https:\/\/finance-group.az\/?p=4882"},"modified":"2024-03-18T21:32:42","modified_gmt":"2024-03-18T17:32:42","slug":"vergi-m-c-ll-si-2024-g-lird-cixilan-x-rcl-r","status":"publish","type":"post","link":"https:\/\/finance-group.az\/en\/vergi-m-c-ll-si-2024-g-lird-cixilan-x-rcl-r\/","title":{"rendered":"(Az\u0259rbaycanca) Vergi M\u0259c\u0259ll\u0259si 2024: G\u0259lird\u0259 \u00e7\u0131x\u0131lan x\u0259rcl\u0259r"},"content":{"rendered":"

Sorry, this entry is only available in Az\u0259rbaycanca<\/a> and \u0420\u0443\u0441\u0441\u043a\u0438\u0439<\/a>. For the sake of viewer convenience, the content is shown below in this site default language. You may click one of the links to switch the site language to another available language.<\/p>

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\"\"2024-c\u00fc ild\u0259 Vergi M\u0259c\u0259ll\u0259sind\u0259 G\u0259lird\u0259 \u00e7\u0131x\u0131lan x\u0259rcl\u0259r \u00fczr\u0259 d\u0259yi\u015fikl\u0259r bar\u0259d\u0259:<\/h1>\n

Al\u0131\u015f\u0131 v\u0259 ya m\u0259daxili Vergi M\u0259c\u0259ll\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada r\u0259smil\u0259\u015fdirilm\u0259y\u0259n mallara g\u00f6r\u0259 vergi \u00f6d\u0259yicisin\u0259 m\u00fcfaviq maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilmi\u015fdirs\u0259, h\u0259min mallar\u0131n al\u0131\u015f qiym\u0259ti, mallar\u0131n al\u0131\u015f qiym\u0259tini m\u00fc\u0259yy\u0259n etm\u0259k m\u00fcmk\u00fcn olmad\u0131\u011f\u0131 halda is\u0259 topdansat\u0131\u015f bazar qiym\u0259ti il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n d\u0259y\u0259ri g\u0259lird\u0259n \u00e7\u0131x\u0131lan x\u0259rcl\u0259r\u0259 aid edilir;<\/h2>\n

2024-c\u00fc ild\u0259n etibar\u0259n, N\u00fcmay\u0259nd\u0259lik x\u0259rcl\u0259rinin, i\u015f\u00e7il\u0259rl\u0259 ba\u011fl\u0131 m\u0259nzil v\u0259 yem\u0259k x\u0259rcl\u0259rinin, el\u0259c\u0259 d\u0259 \u0259m\u0259k \u015f\u0259raiti z\u0259r\u0259rli, a\u011f\u0131r olan v\u0259 yeralt\u0131 i\u015fl\u0259rd\u0259 \u00e7al\u0131\u015fan i\u015f\u00e7il\u0259r\u0259 veril\u0259n m\u00fcalic\u0259-profilaktik yem\u0259kl\u0259rin, s\u00fcd v\u0259 ona b\u0259rab\u0259r tutulan dig\u0259r m\u0259hsullar v\u0259 vasit\u0259l\u0259rl\u0259 ba\u011fl\u0131 x\u0259rcl\u0259rin g\u0259lird\u0259n \u00e7\u0131x\u0131lmas\u0131 normalar\u0131 v\u0259 qaydas\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n olunacaqd\u0131r.<\/h3>\n

Buna m\u00fcvafiq olaraq, yuxar\u0131dak\u0131 b\u0259ndd\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f x\u0259rcl\u0259r istisna olmaqla, i\u015f\u00e7il\u0259rin v\u0259 onlar\u0131n ail\u0259 \u00fczvl\u0259rinin sosial xarakterli x\u0259rcl\u0259rinin v\u0259 \u0259yl\u0259nc\u0259 x\u0259rcl\u0259rinin g\u0259lird\u0259n \u00e7\u0131x\u0131lmas\u0131na yol verilmir;<\/p>\n

K\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n istehsal\u00e7\u0131lar\u0131ndan k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n q\u0259bulu, \u0259lvan v\u0259 qara metal q\u0131r\u0131nt\u0131lar\u0131n\u0131n q\u0259bulu, utilizasiya v\u0259 dig\u0259r m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn ka\u011f\u0131z, \u015f\u00fc\u015f\u0259 v\u0259 plastik m\u0259mulatlar\u0131n q\u0259bulu, utilizasiya m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn i\u015fl\u0259nmi\u015f \u015finl\u0259rin q\u0259bulu v\u0259 xam d\u0259rinin t\u0259dar\u00fck\u00fc, habel\u0259 da\u015f\u0131nmaz \u0259mlak, avtomobil n\u0259qliyyat\u0131 vasit\u0259l\u0259ri v\u0259 da\u015f\u0131nar \u0259sas v\u0259saitl\u0259r istisna olmaqla, dig\u0259r mallar\u0131n vergi \u00f6d\u0259yicisi kimi vergi orqan\u0131nda u\u00e7otda olmayan fiziki \u015f\u0259xsl\u0259rd\u0259n al\u0131\u015f akt\u0131 \u0259sas\u0131nda al\u0131nmas\u0131 v\u0259 ya mallar\u0131n vergi \u00f6d\u0259yicil\u0259rind\u0259n n\u0259zar\u0259t kassa aparat\u0131n\u0131n \u00e7eki \u0259sas\u0131nda al\u0131nmas\u0131 \u00fczr\u0259 g\u0259lird\u0259n \u00e7\u0131x\u0131lan x\u0259rcl\u0259rin yuxar\u0131 h\u0259ddi vergi \u00f6d\u0259yicisinin h\u0259r il \u00fc\u00e7\u00fcn g\u0259lirl\u0259rinin v\u0259 x\u0259rcl\u0259rinin \u0259n y\u00fcks\u0259yinin h\u0259r bir hal \u00fczr\u0259 2 faizi h\u0259ddind\u0259 m\u0259hdudla\u015fd\u0131r\u0131l\u0131r v\u0259 bu h\u0259dd\u0259n yuxar\u0131 m\u0259bl\u0259\u011f g\u0259lird\u0259n \u00e7\u0131x\u0131lm\u0131r;<\/p>\n

M\u00fcflis elan olunmu\u015f banklar vergitutma m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f qaydada x\u00fcsusi ehtiyatlar\u0131 yaratmaqla g\u0259lird\u0259n \u00e7\u0131xmaq h\u00fcququna malikdirl\u0259r;<\/p>\n

T\u0259mirl\u0259 ba\u011fl\u0131 x\u0259rcl\u0259rin g\u0259lird\u0259n \u00e7\u0131x\u0131lmas\u0131 \u00fczr\u0259 y\u00fck avtomobill\u0259rinin ilin sonuna qal\u0131q d\u0259y\u0259rinin 8 faizi g\u0259lird\u0259n \u00e7\u0131x\u0131la bil\u0259r;<\/p>\n

H\u0259m\u00e7inin, \u0130car\u0259\u00e7inin balans\u0131nda u\u00e7ota al\u0131nmayan \u0259sas v\u0259saitl\u0259rin t\u0259mirin\u0259 \u00e7\u0259kil\u0259n v\u0259 icar\u0259 haqq\u0131 il\u0259 \u0259v\u0259zl\u0259\u015fdirilm\u0259y\u0259n, yaxud icar\u0259y\u0259 ver\u0259n t\u0259r\u0259find\u0259n \u0259v\u0259zi \u00f6d\u0259nilm\u0259y\u0259n x\u0259rcl\u0259r ba\u011flanm\u0131\u015f m\u00fcqavil\u0259 m\u00fcdd\u0259ti \u0259rzind\u0259, lakin 5 ild\u0259n az olmayaraq, ill\u0259r \u00fczr\u0259 m\u00fct\u0259nasib m\u0259bl\u0259\u011fl\u0259rd\u0259 amortizasiya olunmaqla g\u0259lird\u0259n \u00e7\u0131x\u0131l\u0131r. \u0130car\u0259y\u0259 g\u00f6t\u00fcr\u00fclm\u00fc\u015f \u0259sas v\u0259saitl\u0259rin t\u0259mirin\u0259 \u00e7\u0259kil\u0259n x\u0259rcl\u0259r h\u0259r il \u00fczr\u0259 ayr\u0131ca olaraq kapitalla\u015fd\u0131r\u0131l\u0131r v\u0259 bu madd\u0259 il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada amortizasiya olunur. Yeni d\u0259yi\u015fiklikl\u0259r q\u00fcvv\u0259y\u0259 min\u0259n\u0259d\u0259k icar\u0259\u00e7i t\u0259r\u0259find\u0259n \u00e7\u0259kilmi\u015f v\u0259 yuxar\u0131dak\u0131 madd\u0259y\u0259 \u0259sas\u0259n kapitalla\u015fd\u0131r\u0131laraq amortizasiya edil\u0259n t\u0259mir x\u0259rcl\u0259rinin qal\u0131q m\u0259bl\u0259\u011fi bu madd\u0259y\u0259 uy\u011fun olaraq amortizasiya olunur.<\/p>\n

Dig\u0259r bir d\u0259yi\u015fiklik vergi \u00f6d\u0259yicisinin m\u0259nf\u0259\u0259t (g\u0259lir) vergisi \u00fczr\u0259 g\u00fcz\u0259\u015ft h\u00fcququ oldu\u011fu d\u00f6vrd\u0259 amortizasiya v\u0259 t\u0259mir x\u0259rcl\u0259ri normalar\u0131ndan a\u015fa\u011f\u0131 norma t\u0259tbiq edilm\u0259si n\u0259tic\u0259sind\u0259 yaranan m\u0259bl\u0259\u011fl\u0259r g\u00fcz\u0259\u015ft h\u00fcququ ba\u015fa \u00e7atd\u0131qdan sonrak\u0131 ill\u0259rin g\u0259lird\u0259n \u00e7\u0131x\u0131lan m\u0259bl\u0259\u011fl\u0259rin\u0259 \u0259lav\u0259 edilm\u0259m\u0259sini n\u0259z\u0259rd\u0259 tutur.<\/p>","protected":false},"excerpt":{"rendered":"

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