{"id":3225,"date":"2018-05-08T15:18:20","date_gmt":"2018-05-08T11:18:20","guid":{"rendered":"http:\/\/finance-group.az\/?p=3225"},"modified":"2018-05-08T15:18:20","modified_gmt":"2018-05-08T11:18:20","slug":"la-x-b-r-muhasib-v-sahibkarlarin-yarali-yeri-olan-vergi-m-c-ll-sinin-madd-si-d-yisdirilir","status":"publish","type":"post","link":"https:\/\/finance-group.az\/ru\/la-x-b-r-muhasib-v-sahibkarlarin-yarali-yeri-olan-vergi-m-c-ll-sinin-madd-si-d-yisdirilir\/","title":{"rendered":"\u018fLA X\u018fB\u018fR! M\u00fchasib v\u0259 Sahibkarlar\u0131n yaral\u0131 yeri olan Vergi M\u0259c\u0259ll\u0259sinin madd\u0259si d\u0259yi\u015fdirilir"},"content":{"rendered":"
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\u201cSahibkarlar\u0131n yaral\u0131 yeri olan Az\u0259rbaycan Vergi M\u0259c\u0259ll\u0259sinin 166-c\u0131 madd\u0259sin\u0259 d\u0259yi\u015fiklikl\u0259r edil\u0259c\u0259k\u201d. Bunu bu g\u00fcn Bak\u0131 \u015f\u0259h\u0259ri \u201cPullman\u201d otelind\u0259 \u00f6lk\u0259mizin apar\u0131c\u0131 \u015firk\u0259tl\u0259rinin d\u0259st\u0259yi v\u0259 i\u015ftirak\u0131 il\u0259 ) \u201cR\u0259q\u0259msal Biznes Trendl\u0259ri\u201d devizi alt\u0131nda ke\u00e7iril\u0259n II Maliyy\u0259 v\u0259 \u0130nvestisiya Forumunda (FIF2018)\u00a0Vergil\u0259r Nazirliyinin Vergi siyas\u0259ti v\u0259 strateji ara\u015fd\u0131rmalar departamentinin ba\u015f direktorunun m\u00fcavini Nicat \u0130manov deyib.<\/p>\n<\/div>\n

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Onun s\u00f6zl\u0259rin\u0259 g\u00f6r\u0259, art\u0131q bu madd\u0259y\u0259 m\u00fc\u0259yy\u0259n d\u0259yi\u015fiklikl\u0259r edilm\u0259si istiqam\u0259tind\u0259 i\u015f apar\u0131l\u0131r: \u201cBununla ba\u011fl\u0131 m\u00fc\u0259yy\u0259n t\u0259klifl\u0259r haz\u0131rlan\u0131b». Qeyd ed\u0259k ki, Vergi M\u0259c\u0259ll\u0259sinin 166-c\u0131 madd\u0259si \u0259lav\u0259 d\u0259y\u0259r vergisind\u0259n vergi tutulan \u0259m\u0259liyyatlar\u0131n vaxt\u0131n\u0131 n\u0259z\u0259rd\u0259 tutur.<\/p>\n

Oxucular \u00fc\u00e7\u00fcn maraql\u0131 olaca\u011f\u0131n\u0131 n\u0259z\u0259r\u0259 alaraq, Vergi M\u0259c\u0259ll\u0259sinin 166-ci madd\u0259sini diqq\u0259tiniz\u0259 \u00e7atd\u0131r\u0131r\u0131q:<\/p>\n

Madd\u0259 166. Vergi tutulan \u0259m\u0259liyyatlar\u0131n apar\u0131ld\u0131\u011f\u0131 vaxt<\/strong><\/p>\n

166.1. Bu madd\u0259d\u0259 ba\u015fqa hallar n\u0259z\u0259rd\u0259 tutulmam\u0131\u015fd\u0131rsa, vergi tutulan \u0259m\u0259liyyat\u0131n vaxt\u0131 h\u0259min \u0259m\u0259liyyat \u00fc\u00e7\u00fcn\u00a0\u00f6d\u0259m\u0259 30 g\u00fcn m\u00fcdd\u0259tind\u0259 h\u0259yata ke\u00e7irildikd\u0259 \u00f6d\u0259m\u0259nin h\u0259yata ke\u00e7irildiyi, \u00f6d\u0259m\u0259 30 g\u00fcnd\u0259n sonra h\u0259yata ke\u00e7irildikd\u0259 is\u0259<\/em>\u00a0\u018fDV-nin\u00a0elektron vergi\u00a0<\/em>hesab-fakturas\u0131n\u0131n verildiyi vaxt say\u0131l\u0131r. Bu M\u0259c\u0259ll\u0259nin 166.1.1-ci v\u0259 166.1.2-ci madd\u0259l\u0259rind\u0259 g\u00f6st\u0259ril\u0259n m\u00fcdd\u0259tl\u0259rd\u0259n sonrak\u0131 be\u015f g\u00fcn \u0259rzind\u0259 \u018fDV-nin\u00a0elektron vergi\u00a0<\/em>hesab-fakturas\u0131 verilmirs\u0259, vergi tutulan \u0259m\u0259liyyat a\u015fa\u011f\u0131dak\u0131 vaxtlarda apar\u0131lm\u0131\u015f say\u0131l\u0131r:<\/p>\n

166.1.1. Mallar\u0131n t\u0259qdim edilm\u0259sind\u0259n, i\u015fl\u0259rin g\u00f6r\u00fclm\u0259sind\u0259n v\u0259 xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259sind\u0259n \u00f6d\u0259m\u0259 30 g\u00fcn m\u00fcdd\u0259tind\u0259 h\u0259yata ke\u00e7irildikd\u0259 \u00f6d\u0259m\u0259nin h\u0259yata ke\u00e7irildiyi vaxtda, 30 g\u00fcnd\u0259n sonra h\u0259yata ke\u00e7irildikd\u0259 is\u0259 mallar\u0131n g\u00f6nd\u0259rildiyi v\u0259 ya t\u0259qdim edildiyi, i\u015fl\u0259rin g\u00f6r\u00fcld\u00fcy\u00fc v\u0259 xidm\u0259tl\u0259rin g\u00f6st\u0259rildiyi vaxtda; v\u0259 yaxud;<\/em><\/p>\n

166.1.2. mallar\u0131n g\u00f6nd\u0259rilm\u0259si onlar\u0131n da\u015f\u0131nmas\u0131n\u0131 n\u0259z\u0259rd\u0259 tutursa, \u00f6d\u0259m\u0259 30 g\u00fcn m\u00fcdd\u0259tind\u0259 h\u0259yata ke\u00e7irildikd\u0259 \u00f6d\u0259m\u0259nin h\u0259yata ke\u00e7irildiyi vaxtda, 30 g\u00fcnd\u0259n sonra h\u0259yata ke\u00e7irildikd\u0259 is\u0259 da\u015f\u0131nman\u0131n ba\u015fland\u0131\u011f\u0131 vaxtda.<\/em><\/p>\n

166.2. \u00d6d\u0259m\u0259 bu M\u0259c\u0259ll\u0259nin 166.1.1-ci v\u0259 ya 166.1.2-ci madd\u0259l\u0259rind\u0259 g\u00f6st\u0259ril\u0259n m\u00fcdd\u0259t ba\u015flananad\u0259k h\u0259yata ke\u00e7irildikd\u0259, \u00f6d\u0259m\u0259d\u0259n sonrak\u0131 5 g\u00fcn \u0259rzind\u0259 \u018fDV-nin\u00a0elektron vergi\u00a0<\/em>hesab-fakturas\u0131 verilmirs\u0259, vergi tutulan \u0259m\u0259liyyat \u00f6d\u0259m\u0259 h\u0259yata ke\u00e7irildikd\u0259 apar\u0131lm\u0131\u015f say\u0131l\u0131r. Vergi tutulan \u0259m\u0259liyyat \u00fc\u00e7\u00fcn iki v\u0259 ya daha \u00e7ox \u00f6d\u0259m\u0259 apar\u0131l\u0131rsa, h\u0259r \u00f6d\u0259m\u0259 \u00f6d\u0259ni\u015f miqdar\u0131nda ayr\u0131ca \u0259m\u0259liyyat \u00fc\u00e7\u00fcn h\u0259yata ke\u00e7irilmi\u015f say\u0131l\u0131r.<\/p>\n

166.3. Xidm\u0259tl\u0259r m\u00fcnt\u0259z\u0259m v\u0259 ya daimi \u0259sasda g\u00f6st\u0259rilirs\u0259, xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259si vaxt\u0131 bu \u0259m\u0259liyyat\u0131n h\u0259r hans\u0131 hiss\u0259si \u00fc\u00e7\u00fcn h\u0259r d\u0259f\u0259 \u018fDV-nin\u00a0elektron vergi\u00a0<\/em>hesab-fakturas\u0131n\u0131n verildiyi vaxt, yaxud \u00f6d\u0259m\u0259 \u0259vv\u0259l h\u0259yata ke\u00e7irilmi\u015fs\u0259, \u0259m\u0259liyyat\u0131n h\u0259r hans\u0131 hiss\u0259sinin \u00f6d\u0259nildiyi vaxt say\u0131l\u0131r.<\/p>\n

166.4. Bu M\u0259c\u0259ll\u0259nin 159.3-c\u00fc v\u0259 159.5-ci madd\u0259l\u0259ri t\u0259tbiq edildikd\u0259, vergi tutulan \u0259m\u0259liyyat\u0131n apar\u0131lmas\u0131 vaxt\u0131 mallardan, i\u015fl\u0259rd\u0259n v\u0259 ya xidm\u0259tl\u0259rd\u0259n istifad\u0259 edilm\u0259sin\u0259, yaxud onlar\u0131n istehlak\u0131na ba\u015fland\u0131\u011f\u0131 vaxt say\u0131l\u0131r. Bu M\u0259c\u0259ll\u0259nin 159.4-c\u00fc madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n hallarda vergi tutulan \u0259m\u0259liyyat\u0131n apar\u0131lmas\u0131 vaxt\u0131 i\u015f\u00e7il\u0259r \u00fc\u00e7\u00fcn mallar g\u00f6nd\u0259rildiyi, i\u015fl\u0259r g\u00f6r\u00fcld\u00fcy\u00fc, xidm\u0259tl\u0259r g\u00f6st\u0259rildiyi vaxt say\u0131l\u0131r. Bu M\u0259c\u0259ll\u0259nin 159.6-c\u0131 madd\u0259si t\u0259tbiq edildikd\u0259, l\u0259\u011fvetm\u0259nin q\u00fcvv\u0259y\u0259 minm\u0259sind\u0259n bilavasit\u0259 \u0259vv\u0259lki vaxt (g\u00fcn) mallar\u0131n g\u00f6nd\u0259rilm\u0259si vaxt\u0131 say\u0131l\u0131r.<\/p>\n<\/div>\n<\/div>\n

\u00a0\u00a0——————————————————————————————<\/strong><\/p>\n
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Vergi qanunvericiliyin\u0259 aid yeni qanunvericilik v\u0259 \u015f\u0259rhl\u0259r toplusu\u00a0SATI\u015eDA<\/strong><\/p>\n

www.mks.az<\/a>\u00a0sayt\u0131 m\u00fchasibl\u0259r, insan resurslar\u0131 m\u00fct\u0259x\u0259ssisl\u0259ri, h\u00fcquq\u015f\u00fcnaslar, vergi \u0259m\u0259kda\u015flar\u0131 \u00fc\u00e7\u00fcn n\u0259\u015frl\u0259r silsil\u0259sind\u0259n n\u00f6vb\u0259ti n\u0259\u015frini sat\u0131\u015fa burax\u0131b. \u201cVergi qanunvericiliyi: r\u0259smi s\u0259n\u0259dl\u0259r v\u0259 \u015f\u0259rhl\u0259r toplusu \u2013 2018\u201d adlanan kitab \u015f\u0259rti olaraq 2 hiss\u0259d\u0259n ibar\u0259tdir: r\u0259smi s\u0259n\u0259dl\u0259r v\u0259 \u015f\u0259rhl\u0259r.<\/p>\n

Yeni n\u0259\u015frin birinci hiss\u0259sind\u0259 \u0259n son d\u0259yi\u015fiklik v\u0259 \u0259lav\u0259l\u0259r n\u0259z\u0259r\u0259 al\u0131nmaqla vergi m\u00fcnasib\u0259tl\u0259rini t\u0259nziml\u0259y\u0259n normativ h\u00fcquqi aktlar (Vergi M\u0259c\u0259ll\u0259si, Nazirl\u0259r Kabinetinin q\u0259rarlar\u0131, Prezidentin f\u0259rman v\u0259 s\u0259r\u0259ncamlar\u0131, Vergil\u0259r Nazirliyinin normativ aktlar\u0131) yerl\u0259\u015fdirilib. H\u0259mi\u015f\u0259 praktiki v\u0259saitl\u0259rinin orijinall\u0131\u011f\u0131 v\u0259 n\u0259\u015frl\u0259r sah\u0259sind\u0259 yenilikl\u0259rl\u0259 oxucular\u0131 t\u0259\u0259cc\u00fcbl\u0259ndirm\u0259y\u0259 davam ed\u0259n\u00a0www.mks.az<\/a>\u00a0bu d\u0259f\u0259 d\u0259 \u0259n\u0259n\u0259sin\u0259 sadiq qal\u0131b.<\/p>\n<\/div>\n

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Kitab\u0131n 8 f\u0259sild\u0259n ibar\u0259t ikinci hiss\u0259si is\u0259 vergi, m\u00fchasibatl\u0131q m\u0259s\u0259l\u0259l\u0259rinin \u015f\u0259rhin\u0259 h\u0259sr olunub. Bu f\u0259sill\u0259rd\u0259 Elektron qaim\u0259-faktura, Na\u011fds\u0131z hesabla\u015fmalar, T\u0259sis\u00e7id\u0259n borc, G\u0259lird\u0259n \u00e7\u0131x\u0131lan x\u0259rcl\u0259r, Ezamiyy\u0259, Amortizasiya ay\u0131rmalar\u0131, T\u0259xir\u0259 sal\u0131nm\u0131\u015f vergi \u00f6hd\u0259liyi, Elektron ticar\u0259t, G\u0259lir vergisi, Sabit vergi v\u0259 dig\u0259r m\u00f6vzularda \u015f\u0259rhl\u0259r, a\u00e7\u0131qlamalar v\u0259 bu sah\u0259y\u0259 n\u0259zar\u0259ti h\u0259yata ke\u00e7ir\u0259n d\u00f6vl\u0259t qurumunun r\u0259smi m\u00f6vqeyi yerl\u0259\u015fdirilib.<\/p>\n

\u015e\u0259rh b\u00f6lm\u0259l\u0259ri se\u00e7il\u0259rk\u0259n, x\u00fcsusil\u0259 ziddiyy\u0259tli, qanunvericilikd\u0259 d\u0259qiq ifad\u0259 edilm\u0259m\u0259si s\u0259b\u0259bind\u0259n praktikada m\u00fcxt\u0259lif c\u00fcr yozulmalara imkan yaradan m\u00fcdd\u0259alar \u0259sas meyar kimi g\u00f6t\u00fcr\u00fcl\u00fcb. \u00dcmid edirik ki, bu f\u0259sill\u0259r\u0259 sayt\u0131n ekspertl\u0259rinin \u015f\u0259rhl\u0259ri il\u0259 yana\u015f\u0131, r\u0259smi m\u00f6vqenin d\u0259 yerl\u0259\u015fdirilm\u0259si oxuculara d\u00fczg\u00fcn n\u0259tic\u0259 \u00e7\u0131xarma\u011fa imkan ver\u0259c\u0259k.<\/p>\n

Kitab\u0131n \u00fcz\u0259rin\u0259 vergi qanunvericiliyi bazas\u0131na malik, x\u00fcsusi proqram t\u0259minatl\u0131, axtar\u0131\u015f rejimli disk yerl\u0259\u015fdirilib ki, bu da ist\u0259nil\u0259n normativ h\u00fcquqi aktda laz\u0131m\u0131 s\u00f6z, s\u00f6z birl\u0259\u015fm\u0259si v\u0259 c\u00fcml\u0259nin asan v\u0259 tez tap\u0131lmas\u0131na \u015f\u0259rait yarad\u0131r. Diskin texniki imkanlar\u0131 n\u0259z\u0259r\u0259 al\u0131naraq, ora kitabla m\u00fcqayis\u0259d\u0259 daha \u00e7ox normativ h\u00fcquqi akt yerl\u0259\u015fdirilib.<\/p>\n

H\u0259mi\u015f\u0259ki kimi \u00fcnvana \u00f6d\u0259ni\u015fsiz \u00e7atd\u0131rma v\u0259 daimi m\u00fc\u015ft\u0259ril\u0259rimiz\u0259 qiym\u0259t endirimi n\u0259z\u0259rd\u0259 tutulub.<\/p>\n

Sifari\u015fl\u0259r (012) 564 86 85 v\u0259 (050) 368 12 72 n\u00f6mr\u0259li telefonlarla q\u0259bul olunur.<\/strong><\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

\u201cSahibkarlar\u0131n yaral\u0131 yeri olan Az\u0259rbaycan Vergi M\u0259c\u0259ll\u0259sinin 166-c\u0131 madd\u0259sin\u0259 d\u0259yi\u015fiklikl\u0259r edil\u0259c\u0259k\u201d. Bunu bu g\u00fcn Bak\u0131 \u015f\u0259h\u0259ri \u201cPullman\u201d otelind\u0259 \u00f6lk\u0259mizin apar\u0131c\u0131 \u015firk\u0259tl\u0259rinin d\u0259st\u0259yi…<\/p>\n","protected":false},"author":1,"featured_media":3226,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[66],"tags":[],"class_list":["post-3225","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-muasir-iqtisadiyyat"],"yoast_head":"\n\u018fLA X\u018fB\u018fR! M\u00fchasib v\u0259 Sahibkarlar\u0131n yaral\u0131 yeri olan Vergi M\u0259c\u0259ll\u0259sinin madd\u0259si d\u0259yi\u015fdirilir - Finance Group<\/title>\n<meta name=\"description\" content=\"Finance Group \u018fLA X\u018fB\u018fR! 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