{"id":4887,"date":"2024-03-27T10:00:11","date_gmt":"2024-03-27T06:00:11","guid":{"rendered":"https:\/\/finance-group.az\/?p=4887"},"modified":"2024-03-26T21:19:15","modified_gmt":"2024-03-26T17:19:15","slug":"vergi-m-c-ll-si-2024-elav-d-y-r-vergisi","status":"publish","type":"post","link":"https:\/\/finance-group.az\/en\/vergi-m-c-ll-si-2024-elav-d-y-r-vergisi\/","title":{"rendered":"(Az\u0259rbaycanca) Vergi M\u0259c\u0259ll\u0259si 2024: \u018flav\u0259 D\u0259y\u0259r Vergisi"},"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>

<\/p>\n

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2024-c\u00fc il Vergi M\u0259c\u0259ll\u0259sind\u0259 \u018fDV il\u0259 ba\u011fl\u0131 son d\u0259yi\u015fiklikl\u0259r a\u015fa\u011f\u0131dak\u0131lard\u0131r:<\/h1>\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 ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan ard\u0131c\u0131l 12 ayl\u0131q d\u00f6vr\u00fcn ist\u0259nil\u0259n ay\u0131nda vergi tutulan \u0259m\u0259liyyatlar\u0131n\u0131n h\u0259cmi 200.000 manat\u0131 ke\u00e7diyi aydan sonrak\u0131 ay\u0131n 1-d\u0259n etibar\u0259n 10\u00a0 g\u00fcn \u0259rzind\u0259 f\u0259aliyy\u0259tl\u0259rini sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicisi kimi davam etdir\u0259c\u0259kl\u0259ri bar\u0259d\u0259 vergi orqan\u0131na yaz\u0131l\u0131 formada \u0259riz\u0259 t\u0259qdim etm\u0259lidirl\u0259r.<\/h3>\n

A\u015fa\u011f\u0131dak\u0131 \u0259m\u0259liyyatlar \u018fDV \u00fczr\u0259 vergi \u00f6d\u0259m\u0259kd\u0259n azad edilir:<\/h2>\n

Maliyy\u0259 lizinqi \u0259m\u0259liyyatlar\u0131 \u00fczr\u0259 \u00f6d\u0259nil\u0259n faizl\u0259r;<\/p>\n

    \n
  • \u018fDV-d\u0259n azad olunan, yaxud \u018fDV-y\u0259 c\u0259lb edilm\u0259y\u0259n \u0259m\u0259liyyatlar \u00e7\u0259r\u00e7iv\u0259sind\u0259 \u0259ld\u0259 edilmi\u015f aktivl\u0259rin (\u0259sas v\u0259saitl\u0259rin) maliyy\u0259 lizinqi m\u00fcqavil\u0259si \u00fczr\u0259 t\u0259qdim edilm\u0259si;<\/li>\n
  • Qanunvericilikl\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f v\u0259zif\u0259l\u0259rinin yerin\u0259 yetirilm\u0259si il\u0259 ba\u011fl\u0131 Az\u0259rbaycan Respublikas\u0131n\u0131n M\u0259rk\u0259zi Bank\u0131 t\u0259r\u0259find\u0259n mal idxal\u0131, i\u015f g\u00f6r\u00fclm\u0259si, xidm\u0259t g\u00f6st\u0259rilm\u0259si v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n M\u0259rk\u0259zi Bank\u0131 \u00fc\u00e7\u00fcn xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259si v\u0259 i\u015fl\u0259rin g\u00f6r\u00fclm\u0259si, o c\u00fcml\u0259d\u0259n x\u0259zin\u0259 avadanl\u0131qlar\u0131na texniki servis xidm\u0259ti, pul ni\u015fanlar\u0131n\u0131n istehsal\u0131, da\u015f\u0131nmas\u0131, saxlan\u0131lmas\u0131, s\u0131\u011fortalanmas\u0131, istehsal prosesinin auditinin ke\u00e7irilm\u0259si, ekspertizas\u0131, beyn\u0259lxalq q\u0131z\u0131l-valyuta ehtiyatlar\u0131n\u0131n saxlan\u0131lmas\u0131 v\u0259 idar\u0259 edilm\u0259si il\u0259 \u0259laq\u0259dar xidm\u0259tl\u0259rin, informasiya sisteml\u0259ri \u00fczr\u0259 d\u0259st\u0259kl\u0259m\u0259 xidm\u0259tl\u0259rinin, habel\u0259 Az\u0259rbaycan Respublikas\u0131 M\u0259rk\u0259zi Bank\u0131n\u0131n m\u0259qs\u0259d v\u0259 funksiyalar\u0131n\u0131n h\u0259yata ke\u00e7irilm\u0259si il\u0259 \u0259laq\u0259dar m\u0259sl\u0259h\u0259t xidm\u0259tl\u0259rinin g\u00f6st\u0259rilm\u0259si;<\/li>\n
  • T\u0259dris bazas\u0131 kimi f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n tibb m\u00fc\u0259ssis\u0259l\u0259rind\u0259 tibbi xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259si – 2024-c\u00fc il yanvar\u0131n 1-d\u0259n 3 il m\u00fcdd\u0259tin\u0259; M\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan\u0131n (qurumun) verdiyi t\u0259sdiqedici s\u0259n\u0259d \u0259sas\u0131nda svop \u0259m\u0259liyyatlar\u0131 \u00e7\u0259r\u00e7iv\u0259sind\u0259 xam neftin v\u0259 t\u0259bii qaz\u0131n idxal\u0131 – 2024-c\u00fc il yanvar\u0131n 1-d\u0259n 3\u00a0 il m\u00fcdd\u0259tin\u0259.<\/li>\n
  • Tibb m\u00fc\u0259ssis\u0259l\u0259rinin v\u0259 \u00f6z\u0259l tibbi praktika il\u0259 m\u0259\u015f\u011ful olan fiziki \u015f\u0259xsl\u0259rin hesabat d\u00f6vr\u00fc \u0259rzind\u0259 \u0259haliy\u0259 g\u00f6st\u0259ril\u0259n tibbi xidm\u0259tl\u0259r \u00fczr\u0259 na\u011fds\u0131z qaydada POS-terminal vasit\u0259sil\u0259 apar\u0131lan \u00f6d\u0259m\u0259l\u0259r \u0259sas\u0131nda formala\u015fan d\u00f6vriyy\u0259sinin 50 faizi 2024-c\u00fc il yanvar\u0131n 1-d\u0259n 3 il m\u00fcdd\u0259tin\u0259 onun vergi tutulan \u00fcmumi d\u00f6vriyy\u0259sind\u0259n \u00e7\u0131x\u0131l\u0131r. Na\u011fds\u0131z \u00f6d\u0259m\u0259l\u0259r n\u0259zar\u0259t-kassa aparat\u0131na vahid \u0259m\u0259liyyat sistemind\u0259 inteqrasiya edilmi\u015f POS-terminal vasit\u0259sil\u0259 apar\u0131lmal\u0131d\u0131r.<\/li>\n<\/ul>\n

    \u018fDV-nin \u0259v\u0259zl\u0259\u015fdirilm\u0259si \u00fczr\u0259 idxal edilmi\u015f k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n topdan v\u0259 p\u0259rak\u0259nd\u0259 sat\u0131\u015f\u0131 il\u0259 m\u0259\u015f\u011ful olan vergi \u00f6d\u0259yicil\u0259ri idxal etdikl\u0259ri k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131na g\u00f6r\u0259 \u00f6d\u0259nilmi\u015f \u018fDV-ni \u0259v\u0259zl\u0259\u015fdirm\u0259k v\u0259 h\u0259min m\u0259hsullar\u0131n t\u0259qdim edilm\u0259si zaman\u0131 \u018fDV-ni \u0259m\u0259liyyat\u0131n tam d\u0259y\u0259rind\u0259n hesablamaq h\u00fcququna malikdirl\u0259r. Bu m\u0259qs\u0259dl\u0259 h\u0259min \u015f\u0259xsl\u0259r \u00f6z se\u00e7iml\u0259ri bar\u0259d\u0259 2024-c\u00fc il yanvar\u0131n 1-d\u0259n k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131 idxal ed\u0259c\u0259kl\u0259ri tarix\u0259d\u0259k m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n t\u0259sdiq edilmi\u015f m\u0259lumat formas\u0131n\u0131 u\u00e7otda oldu\u011fu vergi orqan\u0131na t\u0259qdim etm\u0259lidirl\u0259r. Vergi \u00f6d\u0259yicisi m\u0259lumat formas\u0131n\u0131 qeyd edil\u0259n m\u00fcdd\u0259td\u0259 t\u0259qdim etm\u0259dikd\u0259 \u018fDV m\u0259bl\u0259\u011fi \u0259v\u0259zl\u0259\u015fdirilmir. Vergi \u00f6d\u0259yicisinin bu madd\u0259 il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f se\u00e7imi il \u0259rzind\u0259 d\u0259yi\u015fdirilmir.<\/p>\n

    Al\u0131nm\u0131\u015f mallarla (i\u015fl\u0259rl\u0259, xidm\u0259tl\u0259rl\u0259) ba\u011fl\u0131 yaranm\u0131\u015f borclar \u00fczr\u0259 faktorinq (t\u0259l\u0259bin g\u00fcz\u0259\u015fti) \u0259m\u0259liyyatlar\u0131 \u00e7\u0259r\u00e7iv\u0259sind\u0259 \u0259m\u0259liyyat\u0131n d\u0259y\u0259ri faktorun (t\u0259l\u0259b g\u00fcz\u0259\u015ft edil\u0259n \u015f\u0259xsin) bank hesab\u0131na, \u018fDV m\u0259bl\u0259\u011fi is\u0259 sat\u0131c\u0131n\u0131n \u018fDV depozit hesab\u0131na \u00f6d\u0259nildikd\u0259 \u00f6d\u0259nilmi\u015f \u018fDV m\u0259bl\u0259\u011fi \u0259v\u0259zl\u0259\u015fdirilir.<\/p>","protected":false},"excerpt":{"rendered":"

    Sorry, this entry is only available in Az\u0259rbaycanca and \u0420\u0443\u0441\u0441\u043a\u0438\u0439. 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