{"id":2595,"date":"2017-07-28T11:37:57","date_gmt":"2017-07-28T11:37:57","guid":{"rendered":"http:\/\/finance-group.az\/?p=2595"},"modified":"2017-08-04T11:55:08","modified_gmt":"2017-08-04T11:55:08","slug":"guz-stli-vergi-tutulan-olk-l-rin-v-razil-rin-siyahisi-t-sdiq-edilmisdir","status":"publish","type":"post","link":"https:\/\/finance-group.az\/ru\/guz-stli-vergi-tutulan-olk-l-rin-v-razil-rin-siyahisi-t-sdiq-edilmisdir\/","title":{"rendered":"G\u00fcz\u0259\u015ftli vergi tutulan \u00f6lk\u0259l\u0259rin v\u0259 \u0259razil\u0259rin siyah\u0131s\u0131 t\u0259sdiq edilmi\u015fdir."},"content":{"rendered":"

11.07.2017-ci il tarixind\u0259 AR Prezidenti «G\u00fcz\u0259\u015ftli vergi tutulan \u00f6lk\u0259l\u0259rin v\u0259 \u0259razil\u0259rin siyah\u0131s\u0131»n\u0131 \u00f6z f\u0259rman\u0131 il\u0259 t\u0259sdiq edilmi\u015fdir.<\/span><\/p>\n

F\u0259rmanda qeyd edil\u0259n \u00f6lk\u0259l\u0259rd\u0259n h\u0259r hans\u0131 birind\u0259 qeydiyyatdan ke\u00e7mi\u015f v\u0259 ya t\u0259sis edilmi\u015f \u015f\u0259xsl\u0259r il\u0259 h\u0259r bir bel\u0259 \u015f\u0259xs \u00fczr\u0259 d\u0259y\u0259ri il \u0259rzind\u0259 500 000 manatdan art\u0131q olan \u0259m\u0259liyyatlar\u0131na Az\u0259rbaycan Transfert Qiym\u0259tl\u0259ri qaydalar\u0131 t\u0259tbiq edil\u0259c\u0259kdir.<\/p>\n

Eyni zamanda, \u0259g\u0259r h\u0259r hans\u0131 rezident siyah\u0131da sadalan \u00f6lk\u0259l\u0259rd\u0259n birind\u0259 g\u0259lir \u0259ld\u0259 ed\u0259n \u015f\u0259xsin s\u0259hml\u0259rinin 20%-d\u0259n \u00e7oxuna bilavasit\u0259 v\u0259 ya dolay\u0131s\u0131 il\u0259 sahibdirs\u0259, N\u0259zar\u0259td\u0259 olan Xarici \u015eirk\u0259tl\u0259r qaydalar\u0131na \u0259sas\u0259n h\u0259min rezident bel\u0259 g\u0259lir \u00fczr\u0259 hesabat verm\u0259li v\u0259 vergi \u00f6d\u0259m\u0259lidir.<\/p>\n\n\n\n
Sual.<\/b>Rezident m\u00fc\u0259ssis\u0259nin ona g\u00f6st\u0259ril\u0259n xidm\u0259tl\u0259rl\u0259 ba\u011fl\u0131 Monakoda t\u0259sis olunmu\u015f \u015firk\u0259t\u0259 etdiyi \u00f6d\u0259ni\u015fl\u0259r \u00f6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 hans\u0131 vergil\u0259r\u0259 c\u0259lb olunur?<\/b><\/p>\n

Vergi M\u0259c\u0259ll\u0259sinin 13.2.16.14-1-ci madd\u0259sin\u0259 \u0259sas\u0259n, h\u0259min M\u0259c\u0259ll\u0259nin 128-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan g\u00fcz\u0259\u015ftli vergi tutulan \u00f6lk\u0259l\u0259rd\u0259 t\u0259sis edilmi\u015f (qeydiyyatdan ke\u00e7mi\u015f) subyektl\u0259r\u0259 rezidentl\u0259rin v\u0259 qeyri-rezidentl\u0259rin Az\u0259rbaycan Respublikas\u0131ndak\u0131 daimi n\u00fcmay\u0259nd\u0259likl\u0259ri t\u0259r\u0259find\u0259n birba\u015fa v\u0259 ya dolay\u0131s\u0131 il\u0259 edil\u0259n \u00f6d\u0259ni\u015fl\u0259r Az\u0259rbaycan m\u0259nb\u0259yind\u0259n g\u0259lirl\u0259r\u0259 aid edilir.<\/p>\n

Vergi M\u0259c\u0259ll\u0259sinin 125.1.5-ci madd\u0259sinin m\u00fcdd\u0259alar\u0131na \u0259sas\u0259n, qeyri-rezidentin h\u0259min M\u0259c\u0259ll\u0259nin 13.2.16-c\u0131 madd\u0259si il\u0259 Az\u0259rbaycan m\u0259nb\u0259yind\u0259n \u0259ld\u0259 olunan g\u0259liri kimi m\u00fc\u00ad\u0259yy\u0259n edil\u0259n v\u0259 qeyri-rezidentin Az\u0259rbaycan Respublika\u00ads\u0131n\u0131n \u0259razisind\u0259ki daimi n\u00fcmay\u0259nd\u0259liyin\u0259 aid olmayan i\u015fl\u0259rin g\u00f6r\u00fclm\u0259sind\u0259n v\u0259 ya xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259sind\u0259n \u0259ld\u0259 edil\u0259n dig\u0259r g\u0259lirl\u0259rind\u0259n \u00f6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 x\u0259rc\u00adl\u0259r \u00e7\u0131x\u0131lmadan 10 faiz d\u0259r\u0259c\u0259 il\u0259 vergi tutulur.<\/p>\n

Vergi M\u0259c\u0259ll\u0259sinin 125.1.9-cu madd\u0259sind\u0259 qeyd olunur ki, h\u0259min M\u0259c\u0259ll\u0259nin 13.2.16.14-1-ci madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n \u00f6d\u0259m\u0259l\u0259r \u00f6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 10 faiz d\u0259r\u0259c\u0259si il\u0259 vergiy\u0259 c\u0259lb olunur.<\/p>\n

Vergi M\u0259c\u0259ll\u0259sinin 128.2-ci madd\u0259sin\u0259 g\u00f6r\u0259, g\u00fcz\u0259\u015ftli vergi tutulan xarici \u00f6lk\u0259 dedikd\u0259, vergi d\u0259r\u0259c\u0259si bu M\u0259c\u0259ll\u0259d\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f d\u0259r\u0259c\u0259d\u0259n 2 d\u0259f\u0259 v\u0259 ya daha \u00e7ox a\u015fa\u011f\u0131 olan v\u0259 maliyy\u0259 m\u0259lumat\u0131n\u0131, yaxud \u0259mlak\u0131n faktiki sahibi v\u0259 ya g\u0259lir (m\u0259nf\u0259\u0259t) g\u00f6t\u00fcr\u0259n bar\u0259d\u0259 sirri qorumaq imkan\u0131 verilmi\u015f \u015firk\u0259tl\u0259r haqq\u0131nda m\u0259lumat\u0131n m\u0259xfiliyin\u0259 dair qanunun m\u00f6vcud oldu\u011fu \u00f6lk\u0259 ba\u015fa d\u00fc\u015f\u00fcl\u00fcr.<\/p>\n

Vergi M\u0259c\u0259ll\u0259sinin 128.3-c\u00fc madd\u0259sin\u0259 \u0259sas\u0259n, h\u0259r il \u00fc\u00e7\u00fcn g\u00fcz\u0259\u015ftli vergi tutulan \u00f6lk\u0259\u00adl\u0259rin v\u0259 ya \u0259razil\u0259rin siyah\u0131s\u0131 Az\u0259rbaycan Respublikas\u0131n\u0131n Prezidenti t\u0259r\u0259find\u0259n t\u0259sdiq edi\u00adlir. Bu il \u00fc\u00e7\u00fcn g\u00fcz\u0259\u015ftli vergi tutulan \u00f6lk\u0259l\u0259rin v\u0259 \u0259razil\u0259rin siyah\u0131s\u0131 d\u00f6vl\u0259t ba\u015f\u00e7\u0131s\u0131n\u0131n 2017-ci il 11 iyul tarixli 1505 n\u00f6mr\u0259\u00adli f\u0259rman\u0131 il\u0259 t\u0259sdiq edilmi\u015fdir.<\/p>\n

Qeyd olunanlara \u0259sas\u0259n:<\/p>\n

Ad\u0131\u00e7\u0259kil\u0259n f\u0259rmanla g\u00fcz\u0259\u015ftli vergi tutulan \u00f6lk\u0259 kimi m\u00fc\u0259yy\u0259n edilmi\u015f Monakoda t\u0259sis edilmi\u015f \u015firk\u0259t il\u0259 ba\u011flanm\u0131\u015f m\u00fcqavil\u0259 \u0259sas\u0131nda rezident m\u00fc\u0259ssis\u0259 t\u0259r\u0259find\u0259n h\u0259yata ke\u00e7iril\u0259n \u00f6d\u0259ni\u015fl\u0259rd\u0259n Vergi M\u0259c\u0259ll\u0259sinin 125.1.5-ci madd\u0259sin\u0259 \u0259sas\u0259n \u00f6d\u0259m\u0259 m\u0259nb\u0259yind\u0259\u00a0<\/span>10 faiz d\u0259r\u0259c\u0259<\/b>\u00a0<\/span>il\u0259 vergi tutulmaqla yana\u015f\u0131, Vergi M\u0259c\u0259ll\u0259sinin 125.1.9-cu madd\u0259sin\u0259 uy\u011fun olaraq,\u00a0<\/span>10 faiz d\u0259r\u0259c\u0259<\/b>\u00a0<\/span>il\u0259 vergi hesablan\u0131b d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259nilm\u0259lidir.<\/p>\n

Samir\u0259 Musayeva<\/b><\/p>\n

Vergil\u0259r Nazirliyi Vergi siyas\u0259ti v\u0259 strateji ara\u015fd\u0131rmalar Ba\u015f \u0130dar\u0259sinin r\u0259isi<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

G\u00fcz\u0259\u015ftli vergi tutulan \u00f6lk\u0259l\u0259rin v\u0259 ya \u0259razil\u0259rin siyah\u0131s\u0131 h\u0259r il \u00fc\u00e7\u00fcn t\u0259sdiq edilir.\u00a0<\/span><\/p>\n

«G\u00fcz\u0259\u015ftli vergi tutulan \u00f6lk\u0259l\u0259rin v\u0259 \u0259razil\u0259rin siyah\u0131s\u0131»n\u0131n t\u0259sdiq edilm\u0259si haqq\u0131nda<\/b><\/p>\n

Az\u0259rbaycan Respublikas\u0131 Prezidentinin F\u0259rman\u0131<\/b><\/p>\n

Az\u0259rbaycan Respublikas\u0131 Konstitusiyas\u0131n\u0131n 109-cu madd\u0259sinin 32-ci b\u0259ndini r\u0259hb\u0259r tutaraq, «Az\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259sind\u0259 d\u0259yi\u015fiklikl\u0259r edilm\u0259si haqq\u0131nda» Az\u0259rbaycan Respublikas\u0131n\u0131n 2016-c\u0131 il 16 dekabr tarixli 454-VQD n\u00f6mr\u0259li Qanununun t\u0259tbiqi il\u0259 \u0259laq\u0259dar q\u0259rara al\u0131ram:<\/p>\n

1. «G\u00fcz\u0259\u015ftli vergi tutulan \u00f6lk\u0259l\u0259rin v\u0259 \u0259razil\u0259rin siyah\u0131s\u0131» t\u0259sdiq edilsin (\u0259lav\u0259 olunur).<\/p>\n

2. Az\u0259rbaycan Respublikas\u0131n\u0131n Nazirl\u0259r Kabineti:<\/p>\n

2.1. Az\u0259rbaycan Respublikas\u0131 Prezidentinin aktlar\u0131n\u0131n bu F\u0259rmana uy\u011funla\u015fd\u0131r\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 t\u0259klifl\u0259rini \u00fc\u00e7 ay m\u00fcdd\u0259tind\u0259 haz\u0131rlay\u0131b Az\u0259rbaycan Respublikas\u0131n\u0131n Prezidentin\u0259 t\u0259qdim etsin;<\/p>\n

2.2. Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin normativ h\u00fcquqi aktlar\u0131n\u0131n bu F\u0259rmana uy\u011funla\u015fd\u0131r\u0131lmas\u0131n\u0131 \u00fc\u00e7 ay m\u00fcdd\u0259tind\u0259 t\u0259min edib Az\u0259rbaycan Respublikas\u0131n\u0131n Prezidentin\u0259 m\u0259lumat versin;<\/p>\n

2.3. m\u0259rk\u0259zi icra hakimiyy\u0259ti orqanlar\u0131n\u0131n normativ h\u00fcquqi aktlar\u0131n\u0131n bu F\u0259rmana uy\u011funla\u015fd\u0131r\u0131lmas\u0131n\u0131 n\u0259zar\u0259td\u0259 saxlas\u0131n v\u0259 bunun icras\u0131 bar\u0259d\u0259 be\u015f ay m\u00fcdd\u0259tind\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Prezidentin\u0259 m\u0259lumat versin;<\/p>\n

2.4. bu F\u0259rmandan ir\u0259li g\u0259l\u0259n dig\u0259r m\u0259s\u0259l\u0259l\u0259ri h\u0259ll etsin.<\/p>\n

3. Az\u0259rbaycan Respublikas\u0131n\u0131n \u018fdliyy\u0259 Nazirliyi m\u0259rk\u0259zi icra hakimiyy\u0259ti orqanlar\u0131n\u0131n normativ h\u00fcquqi aktlar\u0131n\u0131n v\u0259 normativ xarakterli aktlar\u0131n bu F\u0259rmana uy\u011funla\u015fd\u0131r\u0131lmas\u0131n\u0131 t\u0259min edib Az\u0259rbaycan Respublikas\u0131n\u0131n Nazirl\u0259r Kabinetin\u0259 m\u0259lumat versin.<\/p>\n

\u0130lham \u018fliyev<\/b><\/p>\n

Az\u0259rbaycan Respublikas\u0131n\u0131n Prezidenti<\/b><\/p>\n

Bak\u0131 \u015f\u0259h\u0259ri, 11 iyul 2017-ci il.<\/b><\/p>\n

Az\u0259rbaycan Respublikas\u0131 Prezidentinin 2017-ci il 11 iyul tarixli F\u0259rman\u0131 il\u0259 t\u0259sdiq edilmi\u015fdir<\/p>\n

G\u00fcz\u0259\u015ftli vergi tutulan \u00f6lk\u0259l\u0259rin v\u0259 \u0259razil\u0259rin<\/b><\/p>\n

S\u0130YAHISI<\/b><\/p>\n

    \n
  1. Andorra<\/li>\n
  2. Anqila<\/li>\n
  3. Antiqua v\u0259 Barbuda<\/li>\n
  4. Aruba<\/li>\n
  5. Antil Adalar\u0131 (Niderland)<\/li>\n
  6. Baham Adalar\u0131<\/li>\n
  7. B\u0259hreyn<\/li>\n
  8. Bermud Adalar\u0131<\/li>\n
  9. Britaniya Vircin Adalar\u0131<\/li>\n
  10. Beliz<\/li>\n
  11. Barbados<\/li>\n
  12. C\u0259b\u0259ll\u00fctariq<\/li>\n
  13. Cersi<\/li>\n
  14. Dominika<\/li>\n
  15. Honkonq (\u00c7in)<\/li>\n
  16. Kayman Adalar\u0131<\/li>\n
  17. Kuk Adalar\u0131<\/li>\n
  18. Kosta-Rika<\/li>\n
  19. Qernsi<\/li>\n
  20. Qrenada<\/li>\n
  21. Liberiya<\/li>\n
  22. Lixten\u015fteyn<\/li>\n
  23. Maldiv Adalar\u0131<\/li>\n
  24. Men Adalar\u0131<\/li>\n
  25. Mar\u015fal Adalar\u0131<\/li>\n
  26. Montserrat<\/li>\n
  27. Monako<\/li>\n
  28. Makao (\u00c7in)<\/li>\n
  29. Nauru<\/li>\n
  30. Niue<\/li>\n
  31. Panama<\/li>\n
  32. Palau<\/li>\n
  33. Sey\u015fel Adalar\u0131<\/li>\n
  34. Sent Kits v\u0259 Nevis<\/li>\n
  35. Samoa<\/li>\n
  36. Sent Vinsent v\u0259 Qrenadin<\/li>\n
  37. Sent Lusiya<\/li>\n
  38. T\u00f6rks v\u0259 Kaykos Adalar\u0131<\/li>\n
  39. Vanuatu<\/li>\n
  40. Vircin Adalar\u0131 (AB\u015e)<\/li>\n<\/ol>\n

    M\u0259nb\u0259:\u00a0<\/span>https:\/\/www.muhasib.az\/Xeber\/xeber.php?id=324<\/p>\n","protected":false},"excerpt":{"rendered":"

    11.07.2017-ci il tarixind\u0259 AR Prezidenti «G\u00fcz\u0259\u015ftli vergi tutulan \u00f6lk\u0259l\u0259rin v\u0259 \u0259razil\u0259rin siyah\u0131s\u0131»n\u0131 \u00f6z f\u0259rman\u0131 il\u0259 t\u0259sdiq edilmi\u015fdir. F\u0259rmanda qeyd edil\u0259n \u00f6lk\u0259l\u0259rd\u0259n h\u0259r…<\/p>\n","protected":false},"author":1,"featured_media":2596,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[64],"tags":[],"class_list":["post-2595","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-iqtisadi"],"yoast_head":"\nG\u00fcz\u0259\u015ftli vergi tutulan \u00f6lk\u0259l\u0259rin v\u0259 \u0259razil\u0259rin siyah\u0131s\u0131 t\u0259sdiq edilmi\u015fdir. - Finance Group<\/title>\n<meta name=\"description\" content=\"Finance Group G\u00fcz\u0259\u015ftli vergi tutulan \u00f6lk\u0259l\u0259rin v\u0259 \u0259razil\u0259rin siyah\u0131s\u0131 t\u0259sdiq edilmi\u015fdir. \u0130qtisadi\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/finance-group.az\/en\/guz-stli-vergi-tutulan-olk-l-rin-v-razil-rin-siyahisi-t-sdiq-edilmisdir\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"G\u00fcz\u0259\u015ftli vergi tutulan \u00f6lk\u0259l\u0259rin v\u0259 \u0259razil\u0259rin siyah\u0131s\u0131 t\u0259sdiq edilmi\u015fdir. - 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