{"id":3434,"date":"2019-11-19T13:04:02","date_gmt":"2019-11-19T09:04:02","guid":{"rendered":"https:\/\/finance-group.az\/?p=3434"},"modified":"2019-11-19T14:37:20","modified_gmt":"2019-11-19T10:37:20","slug":"layih-az-rbaycan-respublikasinin-qanunu","status":"publish","type":"post","link":"https:\/\/finance-group.az\/ru\/layih-az-rbaycan-respublikasinin-qanunu\/","title":{"rendered":"(Az\u0259rbaycanca) Layih\u0259 AZ\u018fRBAYCAN RESPUBL\u0130KASININ QANUNU"},"content":{"rendered":"

\u0418\u0437\u0432\u0438\u043d\u0438\u0442\u0435, \u044d\u0442\u043e\u0442 \u0442\u0435\u0445\u0442 \u0434\u043e\u0441\u0442\u0443\u043f\u0435\u043d \u0442\u043e\u043b\u044c\u043a\u043e \u0432 “Az\u0259rbaycanca<\/a>”. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

<\/p>\n

\"\"Az\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259sind\u0259 d\u0259yi\u015fiklik edilm\u0259si haqq\u0131nda
\nAz\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisi Az\u0259rbaycan Respublikas\u0131 Konstitusiyas\u0131n\u0131n 94-c\u00fc madd\u0259sinin I hiss\u0259sinin 15-ci b\u0259ndini r\u0259hb\u0259r tutaraq q\u0259rara al\u0131r:Madd\u0259 1. Az\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259sind\u0259 (Az\u0259rbaycan Respublikas\u0131n\u0131n Qanunvericilik Toplusu, 2000, \u2116 8 (I kitab), madd\u0259 583; 2001, \u2116 7, madd\u0259 454, \u2116 9, madd\u0259 576, \u2116 12, madd\u0259 734; 2002, \u2116 5, madd\u0259 249, \u2116 12, madd\u0259 707; 2003, \u2116 8, madd\u0259 425, \u2116 12 (I kitab), madd\u0259 671; 2004, \u2116 1, madd\u0259 1, \u2116 11, madd\u0259 887, \u2116 12, madd\u0259 980; 2005, \u2116 2, madd\u0259 61, \u2116 8, madd\u0259 688, \u2116 12, madd\u0259 1081; 2006, \u2116 12, madd\u0259l\u0259r 1005, 1026; 2007, \u2116 1, madd\u0259 4, \u2116 6, madd\u0259 597, \u2116 8, madd\u0259 745, \u2116 11, madd\u0259 1053, \u2116 12, madd\u0259 1192; 2008, \u2116 7, madd\u0259 602, \u2116 11, madd\u0259 960; 2009, \u2116 7, madd\u0259 506; 2011, \u2116 1, madd\u0259 14, \u2116 7, madd\u0259l\u0259r 588, 603, \u2116 12, madd\u0259 1115; 2012, \u2116 6, madd\u0259l\u0259r 500, 513, \u2116 7, madd\u0259 652, \u2116 9, madd\u0259 841, \u2116 12, madd\u0259 1226; 2013, \u2116 2, madd\u0259 91, \u2116 4, madd\u0259 366, \u2116 11, madd\u0259 1278, \u2116 12, madd\u0259l\u0259r 1483, 1486, 1495; 2014, \u2116 2, madd\u0259l\u0259r 94, 98, \u2116 6, madd\u0259 608, \u2116 7, madd\u0259 770, \u2116 8, madd\u0259 957, \u2116 10, madd\u0259 1158, \u2116 12, madd\u0259 1525; 2015, \u2116 1, madd\u0259 11, \u2116 12, madd\u0259 1433; 2016, \u2116 2 (I kitab), madd\u0259 207, \u2116 3, madd\u0259l\u0259r 396, 402, \u2116 5, madd\u0259 848, \u2116 6, madd\u0259l\u0259r 973, 974, 1015, \u2116 7, madd\u0259 1245, \u2116 10, madd\u0259 1603, \u2116 11, madd\u0259l\u0259r 1752, 1792, 1793, \u2116 12, madd\u0259l\u0259r 2001, 2037, 2046; 2017, \u2116 2, madd\u0259 146, \u2116 5, madd\u0259l\u0259r 695, 723, 737, \u2116 6, madd\u0259 1055, \u2116 7, madd\u0259 1304, \u2116 8, madd\u0259 1509, \u2116 12 (I kitab), madd\u0259l\u0259r 2219, 2251, 2270; 2018, \u2116 2, madd\u0259 149, \u2116 5, madd\u0259 863, \u2116 6, madd\u0259 1193, \u2116 7 (I kitab), madd\u0259l\u0259r 1414, 1427, \u2116 10, madd\u0259 1962, \u2116 11, madd\u0259l\u0259r 2186, 2210, \u2116 12 (I kitab), madd\u0259l\u0259r 2498, 2509; 2019, \u2116 1, madd\u0259 30, \u2116 4, madd\u0259 590; \u2116 5, madd\u0259l\u0259r 796, 801, 804, 812, 814; Az\u0259rbaycan Respublikas\u0131n\u0131n 2019-cu il 24 iyun tarixli 1621-VQD n\u00f6mr\u0259li, 12 iyul tarixli 1648-VQD v\u0259 1656-VQD n\u00f6mr\u0259li qanunlar\u0131) a\u015fa\u011f\u0131dak\u0131 d\u0259yi\u015fiklik edilsin:
\n1.1. 2-ci madd\u0259 \u00fczr\u0259:
\n1.1.1. 2.4-1-ci madd\u0259y\u0259 a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda \u00fc\u00e7\u00fcnc\u00fc c\u00fcml\u0259 \u0259lav\u0259 edilsin:
\n\u201cSahibkarl\u0131q v\u0259 investisiya f\u0259aliyy\u0259tini t\u0259\u015fviq ed\u0259n azadolmalar v\u0259 g\u00fcz\u0259\u015ftl\u0259r m\u00fcdd\u0259tli olmal\u0131 v\u0259 f\u0259rdi xarakter da\u015f\u0131mamal\u0131d\u0131r.\u201d;
\n1.1.2. 2.8-ci madd\u0259y\u0259 \u201clayih\u0259l\u0259ri\u201d s\u00f6z\u00fcnd\u0259n sonra \u201cv\u0259 layih\u0259d\u0259 n\u0259z\u0259rd\u0259 tutulan azadolmalar\u0131n v\u0259 g\u00fcz\u0259\u015ftl\u0259rin qiym\u0259tl\u0259ndirilm\u0259si\u201d s\u00f6zl\u0259ri v\u0259 a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda ikinci c\u00fcml\u0259 \u0259lav\u0259 edilsin:
\n\u201cAz\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259sind\u0259 edil\u0259n d\u0259yi\u015fiklikl\u0259r (qanunla m\u00fc\u0259yy\u0259n edil\u0259n dig\u0259r normativ h\u00fcquqi aktlarda edil\u0259n d\u0259yi\u015fiklikl\u0259rl\u0259 ba\u011fl\u0131 uy\u011funla\u015fma istisna olmaqla) n\u00f6vb\u0259ti b\u00fcdc\u0259 ilind\u0259n q\u00fcvv\u0259y\u0259 minir.\u201d;
\n1.2. 3.6-c\u0131 madd\u0259nin \u00fc\u00e7\u00fcnc\u00fc abzas\u0131 l\u0259\u011fv edilsin;
\n1.3. 13.2-ci madd\u0259 \u00fczr\u0259:
\n1.3.1. 13.2.12-ci madd\u0259nin birinci abzas\u0131na a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda \u00fc\u00e7\u00fcnc\u00fc c\u00fcml\u0259 \u0259lav\u0259 edilsin:
\n\u201cBina tikintisi f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n d\u00f6vl\u0259t\u0259 ayr\u0131lan hiss\u0259 t\u0259qdim edildikd\u0259, \u0259mlaka g\u00f6r\u0259 \u0259ld\u0259 edil\u0259n g\u0259lirl\u0259r vergiy\u0259 c\u0259lb olunan g\u0259lir hesab edilmir.\u201d;
\n1.3.2. 13.2.50-ci madd\u0259 l\u0259\u011fv edilsin;
\n1.3.3. 13.2.62-ci madd\u0259d\u0259n \u201cv\u0259 ya elektron vergi hesab-fakturas\u0131\u201d s\u00f6zl\u0259ri \u00e7\u0131xar\u0131ls\u0131n;
\n1.3.4. 13.2.63-c\u00fc madd\u0259d\u0259n \u201cv\u0259 ya elektron vergi hesab-faktura\u201d s\u00f6zl\u0259ri \u00e7\u0131xar\u0131ls\u0131n;
\n1.3.5. 13.2.80-ci madd\u0259nin sonunda n\u00f6qt\u0259 i\u015far\u0259si n\u00f6qt\u0259li verg\u00fcl i\u015far\u0259si il\u0259 \u0259v\u0259z edilsin v\u0259 a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 13.2.81-13.2.84-c\u00fc madd\u0259l\u0259r \u0259lav\u0259 edilsin:
\n\u201c13.2.81. yalan \u0259qd — vergi n\u0259zar\u0259ti t\u0259dbiri zaman\u0131 a\u015fkarlanan, ba\u015fqa \u0259qdi p\u0259rd\u0259l\u0259m\u0259k m\u0259qs\u0259dil\u0259 ba\u011flanan, habel\u0259 faktiki olaraq mallar, i\u015fl\u0259r v\u0259 xidm\u0259tl\u0259r t\u0259qdim edilm\u0259d\u0259n m\u0259nf\u0259\u0259t \u0259ld\u0259 etm\u0259k m\u0259qs\u0259dil\u0259 \u0259m\u0259liyyatlar\u0131n r\u0259smil\u0259\u015fdirildiyi \u0259qddir;
\n13.2.82. yalan \u0259qd \u00fczr\u0259 benefisiar (faydalanan \u015f\u0259xs) \u2013 yalan \u0259qd ba\u011flamaqla m\u0259nf\u0259\u0259t \u0259ld\u0259 etm\u0259k m\u0259qs\u0259dil\u0259 h\u0259yata ke\u00e7iril\u0259n f\u0259aliyy\u0259t \u00fczr\u0259 faktiki olaraq g\u0259lir \u0259ld\u0259 ed\u0259n, habel\u0259 yalan \u0259qd ba\u011flamaqla m\u0259nf\u0259\u0259t (g\u0259lir) \u0259ld\u0259 ed\u0259n h\u00fcquqi \u015f\u0259xsin faktiki sahibi v\u0259 ya yalan \u0259qd ba\u011flamaqla g\u0259lir \u0259ld\u0259 ed\u0259n vergi \u00f6d\u0259yicisin\u0259 n\u0259zar\u0259ti h\u0259yata ke\u00e7ir\u0259n fiziki \u015f\u0259xs;
\n13.2.83. riskli vergi \u00f6d\u0259yicisi — m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan\u0131n (qurumun) q\u0259rar\u0131 il\u0259 t\u0259sdiq edilmi\u015f meyarlara uy\u011fun olan v\u0259 bar\u0259sind\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan\u0131n (qurumun) q\u0259rar\u0131 olan vergi \u00f6d\u0259yicisi;
\n13.2.84. transmilli \u015firk\u0259tl\u0259r qrupu — m\u00fcxt\u0259lif \u00f6lk\u0259l\u0259rd\u0259 rezident olan iki v\u0259 ya daha \u00e7ox \u015firk\u0259tin daxil oldu\u011fu v\u0259 ya bir \u00f6lk\u0259d\u0259 rezident olan v\u0259 ba\u015fqa \u00f6lk\u0259d\u0259 daimi n\u00fcmay\u0259nd\u0259lik vasit\u0259sil\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n \u015firk\u0259tin daxil oldu\u011fu \u015firk\u0259tl\u0259r qrupu.\u201d;
\n1.4. 15.1.16-c\u0131 madd\u0259nin sonunda n\u00f6qt\u0259 i\u015far\u0259si n\u00f6qt\u0259li verg\u00fcl i\u015far\u0259si il\u0259 \u0259v\u0259z edilsin v\u0259 a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 15.1.17-ci madd\u0259 \u0259lav\u0259 edilsin:
\n\u201c15.1.17. hesablanm\u0131\u015f, yenid\u0259n hesablanm\u0131\u015f, \u00f6d\u0259nilmi\u015f v\u0259 art\u0131q \u00f6d\u0259nilmi\u015f vergil\u0259r, m\u0259cburi d\u00f6vl\u0259t sosial v\u0259 i\u015fsizlikd\u0259n s\u0131\u011forta haqlar\u0131, f\u0430izl\u0259r, maliyy\u0259 sanksiyalar\u0131 v\u0259 inzibati c\u0259rim\u0259l\u0259rl\u0259 ba\u011fl\u0131 vergi orqanlar\u0131ndan elektron v\u0259 (v\u0259 ya) ka\u011f\u0131z da\u015f\u0131y\u0131c\u0131larda \u00fczl\u0259\u015fm\u0259 akt\u0131 t\u0259l\u0259b etm\u0259k.\u201d;
\n1.5. 16.1-ci madd\u0259 \u00fczr\u0259:
\n1.5.1. a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 16.1.4-2-ci madd\u0259 \u0259lav\u0259 edilsin:
\n\u201c16.1.4-2. Transmilli \u015firk\u0259tl\u0259r qrupunun maliyy\u0259 ilind\u0259 m\u0259cmu g\u0259liri 750 milyon avronun manat ekvivalentind\u0259n \u00e7ox olduqda, Az\u0259rbaycan Respublikas\u0131n\u0131n t\u0259r\u0259fdar \u00e7\u0131xd\u0131\u011f\u0131 beyn\u0259lxalq m\u00fcqavil\u0259l\u0259r \u00e7\u0259r\u00e7iv\u0259sind\u0259 dig\u0259r d\u00f6vl\u0259tl\u0259rin s\u0259lahiyy\u0259tli orqanlar\u0131 il\u0259 avtomatla\u015fd\u0131r\u0131lm\u0131\u015f m\u0259lumat m\u00fcbadil\u0259sinin h\u0259yata ke\u00e7irilm\u0259si m\u0259qs\u0259dil\u0259 transmilli \u015firk\u0259tl\u0259r qrupuna daxil olan v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n rezidenti olan m\u00fc\u0259ssis\u0259 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 formada v\u0259 qaydada hesabat\u0131 vergi orqan\u0131na t\u0259qdim edir.\u201d;
\n1.5.2. a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 16.1.7-2-ci madd\u0259 \u0259lav\u0259 edilsin:
\n\u201c16.1.7-2. sifari\u015f\u00e7i t\u0259r\u0259find\u0259n bu M\u0259c\u0259ll\u0259nin 220.10-cu madd\u0259sin\u0259 uy\u011fun olaraq f\u0259rdi qaydada sahibkarl\u0131q f\u0259aliyy\u0259ti g\u00f6st\u0259r\u0259n \u015f\u0259xsl\u0259rin h\u0259min d\u00f6vr \u00fczr\u0259 vergi \u00f6hd\u0259liyinin yerin\u0259 yetirilm\u0259sini t\u0259sdiq ed\u0259n \u201cSad\u0259l\u0259\u015fdirilmi\u015f vergi \u00fczr\u0259 sabit m\u0259bl\u0259\u011fin \u00f6d\u0259nilm\u0259si haqq\u0131nda q\u0259bz\u201d t\u0259qdim etm\u0259kl\u0259 i\u015fl\u0259r\u0259 c\u0259lb edilm\u0259sini t\u0259min etm\u0259k;\u201d;
\n1.5.3. 16.1.11-7-ci madd\u0259d\u0259n \u201cv\u0259 ya elektron vergi hesab-faktura\u201d s\u00f6zl\u0259ri \u00e7\u0131xar\u0131ls\u0131n;
\n1.5.4. a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 16.1.11-10-cu madd\u0259 \u0259lav\u0259 edilsin:
\n\u201c16.1.11-10. vergi orqan\u0131nda u\u00e7otda olmayan fiziki \u015f\u0259xsl\u0259rd\u0259n al\u0131nm\u0131\u015f mallara g\u00f6r\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n t\u0259sdiq edilmi\u015f qaydada m\u00fc\u0259yy\u0259n edil\u0259n hallarda al\u0131\u015f akt\u0131n\u0131 t\u0259rtib etm\u0259k;\u201d;
\n1.5.5. a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 16.8-ci madd\u0259 \u0259lav\u0259 edilsin:
\n\u201c16.8. Bina tikintisi f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan a\u015fa\u011f\u0131dak\u0131 \u015f\u0259xsl\u0259r ya\u015fay\u0131\u015f v\u0259 qeyri-ya\u015fay\u0131\u015f sah\u0259l\u0259rinin t\u0259qdim edilm\u0259si il\u0259 ba\u011fl\u0131 h\u0259r bina \u00fczr\u0259 formas\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n t\u0259sdiq edil\u0259n m\u0259lumat\u0131 h\u0259r il yanvar ay\u0131n\u0131n 20-d\u0259k vergi orqan\u0131na t\u0259qdim edir:
\n— 1 yanvar 2020-ci il tarixd\u0259n sonra tikinti-qura\u015fd\u0131rma i\u015fl\u0259rin\u0259 ba\u015flam\u0131\u015f;
\n— sad\u0259l\u0259\u015fdirilmi\u015f verginin \u00f6d\u0259yicisi olmayan, 1 yanvar 2020-ci il tarixin\u0259d\u0259k tikinti-qura\u015fd\u0131rma i\u015fl\u0259rin\u0259 ba\u015flam\u0131\u015f, lakin tikintisi ba\u015fa \u00e7atmayan, habel\u0259 bina \u00fczr\u0259 t\u0259qdim edilm\u0259mi\u015f ya\u015fay\u0131\u015f v\u0259 qeyri-ya\u015fay\u0131\u015f sah\u0259l\u0259ri olan \u015f\u0259xsl\u0259r.\u201d;
\n1.6. a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 24.0.4-1-ci madd\u0259 \u0259lav\u0259 edilsin:
\n\u201c24.0.4-1. vergi \u00f6d\u0259yicisinin m\u00fcraci\u0259ti \u0259sas\u0131nda hesablanm\u0131\u015f, yenid\u0259n hesablanm\u0131\u015f, \u00f6d\u0259nilmi\u015f v\u0259 art\u0131q \u00f6d\u0259nilmi\u015f vergil\u0259r\u0259, m\u0259cburi d\u00f6vl\u0259t sosial v\u0259 i\u015fsizlikd\u0259n s\u0131\u011forta
\nhaqlar\u0131na, f\u0430izl\u0259r\u0259, maliyy\u0259 sanksiyalar\u0131na v\u0259 inzibati c\u0259rim\u0259l\u0259r\u0259 dair m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan\u0131n (qurumun) t\u0259sdiq edilmi\u015f formada \u00fczl\u0259\u015fm\u0259 akt\u0131n\u0131 \u201c\u0130nformasiya \u0259ld\u0259 etm\u0259k haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanunu il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259 t\u0259qdim etm\u0259k;\u201d;
\n1.7. 30.2.6-c\u0131 madd\u0259nin sonunda n\u00f6qt\u0259 i\u015far\u0259si n\u00f6qt\u0259li verg\u00fcl i\u015far\u0259si il\u0259 \u0259v\u0259z edilsin v\u0259 a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 30.2.7-30.2.9-cu madd\u0259l\u0259r \u0259lav\u0259 edilsin:
\n\u201c30.2.7. vergi \u00f6d\u0259yicisinin \u018fDV-nin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeydiyyatda olub-olmamas\u0131 haqq\u0131nda;
\n30.2.8. bu M\u0259c\u0259ll\u0259nin 16.3-c\u00fc madd\u0259sin\u0259 uy\u011fun olaraq vergi \u00f6d\u0259yicisinin sahibkarl\u0131q f\u0259aliyy\u0259tinin v\u0259 ya dig\u0259r vergi tutulan \u0259m\u0259liyyatlar\u0131n\u0131n m\u00fcv\u0259qq\u0259ti dayand\u0131r\u0131l\u0131b-dayand\u0131r\u0131lmam<\/span><\/span>as\u0131 haqq\u0131nda;
\n30.2.9. riskli vergi \u00f6d\u0259yicil\u0259ri haqq\u0131nda.\u201d;
\n1.8. 33.7-ci madd\u0259 a\u015fa\u011f\u0131dak\u0131 redaksiyada verilsin:
\n\u201c33.7. Bu M\u0259c\u0259ll\u0259nin 33.7.1-ci madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n vergi \u00f6d\u0259yicil\u0259rinin m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f qaydada u\u00e7otu m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan\u0131n (qurumun) m\u00fc\u0259yy\u0259n etdiyi vergi orqan\u0131 t\u0259r\u0259find\u0259n apar\u0131l\u0131r.
\n33.7.1. A\u015fa\u011f\u0131dak\u0131 vergi \u00f6d\u0259yicil\u0259ri bu madd\u0259 il\u0259 m\u00fc\u0259yy\u0259n olunan qaydada m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f qaydada u\u00e7ota al\u0131na bil\u0259rl\u0259r:
\n33.7.1.1. t\u0259bii inhisar subyektl\u0259ri;
\n33.7.1.2. x\u00fcsusi vergi rejimli m\u00fc\u0259ssis\u0259l\u0259r;
\n33.7.1.3. a\u015fa\u011f\u0131dak\u0131 t\u0259l\u0259bl\u0259rd\u0259n birin\u0259 cavab ver\u0259n vergi \u00f6d\u0259yicil\u0259ri:
\n— i\u015f\u00e7il\u0259rin orta siyah\u0131 say\u0131 251 v\u0259 ondan yuxar\u0131 olan;
\n— balans\u0131nda olan \u0259sas v\u0259saitl\u0259rin orta illik qal\u0131q d\u0259y\u0259ri 5.000.000 manatdan yuxar\u0131 olan.
\n33.7.2. Bu M\u0259c\u0259ll\u0259nin 33.7.1-ci madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n vergi \u00f6d\u0259yicil\u0259rin\u0259 eynil\u0259\u015fdirm\u0259 n\u00f6mr\u0259l\u0259rinin verilm\u0259si bu M\u0259c\u0259ll\u0259y\u0259 v\u0259 dig\u0259r m\u00fcvafiq qanunvericiliy\u0259 uy\u011fun olaraq h\u0259yata ke\u00e7irilir.
\n33.7.3. Olduqlar\u0131 yer \u00fczr\u0259 vergi u\u00e7otuna al\u0131nm\u0131\u015f \u015f\u0259xsl\u0259r sonradan bu M\u0259c\u0259ll\u0259nin 33.7.1.3-c\u00fc madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n vergi \u00f6d\u0259yicil\u0259rin\u0259 v\u0259 ya x\u00fcsusi vergi rejimli m\u00fc\u0259ssis\u0259l\u0259r\u0259 aid edildikd\u0259, \u0259vv\u0259lki eynil\u0259\u015fdirm\u0259 n\u00f6mr\u0259l\u0259ri il\u0259 m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f qaydada u\u00e7ota al\u0131n\u0131rlar.
\n33.7.4. M\u0259rk\u0259zl\u0259\u015fdirilmi\u015f qaydada u\u00e7ota al\u0131nm\u0131\u015f bu M\u0259c\u0259ll\u0259nin 33.7.1.3-c\u00fc madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n vergi \u00f6d\u0259yicil\u0259rinin v\u0259 x\u00fcsusi vergi rejimli m\u00fc\u0259ssis\u0259l\u0259rin filiallar\u0131n\u0131n, n\u00fcmay\u0259nd\u0259likl\u0259rinin v\u0259 ya dig\u0259r t\u0259s\u0259rr\u00fcfat subyektl\u0259rinin (obyektl\u0259rinin) vergi u\u00e7otu bu M\u0259c\u0259ll\u0259 il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada h\u0259yata ke\u00e7irilir.
\n33.7.5. Olduqlar\u0131 yer \u00fczr\u0259 vergi u\u00e7otuna al\u0131nm\u0131\u015f h\u00fcquqi \u015f\u0259xsl\u0259r x\u00fcsusi vergi rejimi \u00fczr\u0259 f\u0259aliyy\u0259t\u0259 ba\u015flad\u0131\u011f\u0131 g\u00fcnd\u0259n sonra 15 g\u00fcn m\u00fcdd\u0259tind\u0259 m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f qaydada u\u00e7ota al\u0131nmaq \u00fc\u00e7\u00fcn vergi \u00f6d\u0259yicil\u0259rinin m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f qaydada u\u00e7otunu aparan m\u00fcvafiq vergi orqan\u0131na m\u00fcraci\u0259t etm\u0259y\u0259 borcludurlar.
\n33.7.6. X\u00fcsusi vergi rejimind\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n m\u00fc\u0259ssis\u0259l\u0259rin m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f qaydada yenid\u0259n u\u00e7ota al\u0131nmas\u0131 v\u0259 ya m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f u\u00e7otdan \u00e7\u0131xar\u0131lmas\u0131, onlar\u0131n x\u00fcsusi vergi rejimind\u0259 f\u0259aliyy\u0259t\u0259 ba\u015flamas\u0131 v\u0259 ya h\u0259min f\u0259aliyy\u0259ti dayand\u0131rmas\u0131 bar\u0259d\u0259 onlar\u0131n m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f qaydada u\u00e7otunu aparan m\u00fcvafiq vergi orqan\u0131na \u0259riz\u0259 il\u0259 m\u00fcraci\u0259t etdiyi g\u00fcnd\u0259n sonra 15 g\u00fcn m\u00fcdd\u0259tind\u0259 h\u0259yata ke\u00e7irilm\u0259lidir.
\n33.7.7. Bu M\u0259c\u0259ll\u0259nin 33.7.1.3-c\u00fc madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n vergi \u00f6d\u0259yicil\u0259rin\u0259 aid edil\u0259n m\u00fc\u0259ssis\u0259l\u0259rin olduqlar\u0131 yer \u00fczr\u0259 u\u00e7otdan \u00e7\u0131xar\u0131laraq m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f qaydada yenid\u0259n u\u00e7ota al\u0131nmas\u0131 v\u0259 ya m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f u\u00e7otdan \u00e7\u0131xar\u0131lmas\u0131 bar\u0259d\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan\u0131n (qurumun) m\u00fc\u0259yy\u0259n etdiyi vergi orqan\u0131 t\u0259r\u0259find\u0259n h\u0259r il may ay\u0131n\u0131n 15-d\u0259k q\u0259rar q\u0259bul edilir.
\n33.7.8. Bu M\u0259c\u0259ll\u0259nin 33.7.1.3-c\u00fc madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n vergi \u00f6d\u0259yicil\u0259rin\u0259 aid edil\u0259n m\u00fc\u0259ssis\u0259l\u0259rin m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f qaydada u\u00e7ota al\u0131nmas\u0131 onlar\u0131n m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f
\nqaydada u\u00e7ota al\u0131nmas\u0131 bar\u0259d\u0259 q\u0259rar q\u0259bul edildiyi vergi ilind\u0259n sonrak\u0131 ilin yanvar ay\u0131nda h\u0259yata ke\u00e7irilir.
\n33.7.9. M\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) h\u0259r il iyun ay\u0131n\u0131n 15-d\u0259k olduqlar\u0131 yer \u00fczr\u0259 u\u00e7otdan \u00e7\u0131xar\u0131laraq m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f qaydada yenid\u0259n u\u00e7ota al\u0131nm\u0131\u015f v\u0259 ya m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f u\u00e7otdan \u00e7\u0131xar\u0131lm\u0131\u015f bu M\u0259c\u0259ll\u0259nin 33.7.1.3-c\u00fc madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n vergi \u00f6d\u0259yicil\u0259ri v\u0259 x\u00fcsusi vergi rejimli m\u00fc\u0259ssis\u0259l\u0259r bar\u0259d\u0259 m\u0259lumat\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) il\u0259 raz\u0131la\u015fd\u0131r\u0131lm\u0131\u015f forma \u00fczr\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqana (quruma) t\u0259qdim edir.\u201d;
\n1.9. 37.3-c\u00fc madd\u0259d\u0259 \u201ced\u0259 bil\u0259r\u201d s\u00f6zl\u0259ri \u201cedir\u201d s\u00f6z\u00fc il\u0259 \u0259v\u0259z edilsin;
\n1.10. 38-ci madd\u0259 \u00fczr\u0259:
\n1.10.1. a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 38.1-1-ci madd\u0259 \u0259lav\u0259 edilsin:
\n\u201c38.1-1. Xarici d\u00f6vl\u0259tl\u0259rl\u0259 v\u0259 beyn\u0259lxalq t\u0259\u015fkilatlarla ba\u011flanan Az\u0259rbaycan Respublikas\u0131n\u0131n d\u00f6vl\u0259tl\u0259raras\u0131 v\u0259 h\u00f6kum\u0259tl\u0259raras\u0131 m\u00fcqavil\u0259l\u0259rind\u0259 n\u0259z\u0259rd\u0259 tutuldu\u011fu hallarda Az\u0259rbaycan Respublikas\u0131n\u0131n d\u00f6vl\u0259t vergi orqanlar\u0131 v\u0259 dig\u0259r d\u00f6vl\u0259tin vergi orqanlar\u0131 Az\u0259rbaycanda v\u0259 ya h\u0259min dig\u0259r d\u00f6vl\u0259td\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n vergi \u00f6d\u0259yicisind\u0259 birg\u0259 vergi yoxlamalar\u0131 apara bil\u0259rl\u0259r.\u201d;
\n1.10.2. a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 38.3.10-cu madd\u0259 \u0259lav\u0259 edilsin:
\n\u201c38.3.10. Vergi \u00f6d\u0259yicisi riskli vergi \u00f6d\u0259yicisi oldu\u011fu halda.\u201d;
\n1.11. 50-ci madd\u0259 \u00fczr\u0259:
\n1.11.1. 50.1-ci madd\u0259 \u00fczr\u0259:
\n1.11.1.1. 50.1.13-c\u00fc madd\u0259d\u0259 \u201cM\u0259c\u0259ll\u0259 il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n elektron qaim\u0259-faktura v\u0259 ya elektron vergi hesab-faktura\u201d s\u00f6zl\u0259ri \u201cM\u0259c\u0259ll\u0259nin 58.8-ci madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n s\u0259n\u0259dl\u0259r\u201d s\u00f6zl\u0259ri il\u0259 \u0259v\u0259z edilsin v\u0259 \u201cal\u0131nmas\u0131na\u201d s\u00f6z\u00fcnd\u0259n sonra \u201cv\u0259 ya m\u0259daxilin\u0259\u201d s\u00f6zl\u0259ri \u0259lav\u0259 edilsin;
\n1.11.1.2. 50.1.13-c\u00fc madd\u0259nin sonunda n\u00f6qt\u0259 i\u015far\u0259si n\u00f6qt\u0259li verg\u00fcl i\u015far\u0259si il\u0259 \u0259v\u0259z edilsin v\u0259 a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 50.1.14-c\u00fc madd\u0259 \u0259lav\u0259 edilsin:
\n\u201c50.1.14. POS-terminallar\u0131n qura\u015fd\u0131r\u0131lmas\u0131 m\u0259cburi olan obyektl\u0259rd\u0259 POS-terminallar\u0131n qura\u015fd\u0131r\u0131lmas\u0131 hallar\u0131na n\u0259zar\u0259t edilm\u0259si v\u0259 POS-terminallar qura\u015fd\u0131r\u0131lm\u0131\u015f obyektl\u0259rd\u0259 plastik kartlar vasit\u0259sil\u0259 na\u011fds\u0131z \u00f6d\u0259ni\u015fl\u0259rin q\u0259bulundan imtina faktlar\u0131n\u0131n m\u00fc\u0259yy\u0259n edilm\u0259si.\u201d;
\n1.11.2. 50.2.4-c\u00fc madd\u0259nin sonunda n\u00f6qt\u0259 i\u015far\u0259si n\u00f6qt\u0259li verg\u00fcl i\u015far\u0259si il\u0259 \u0259v\u0259z edilsin v\u0259 a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 50.2.5-ci madd\u0259 \u0259lav\u0259 edilsin:
\n\u201c50.2.5. vergi \u00f6d\u0259yicisi riskli vergi \u00f6d\u0259yicisi oldu\u011fu halda.\u201d;
\n1.12. 56.1-ci madd\u0259 a\u015fa\u011f\u0131dak\u0131 redaksiyada verilsin:
\n\u201c56.1. Cinay\u0259t-prosessual qanunvericiliyin\u0259 uy\u011fun olaraq t\u0259yin edil\u0259n vergi yoxlamalar\u0131n\u0131n ke\u00e7irilm\u0259si bar\u0259d\u0259 m\u00fcvafiq q\u0259rarla apar\u0131lan s\u0259yyar vergi yoxlamas\u0131n\u0131n n\u0259tic\u0259l\u0259ri istisna olmaqla, vergi qanunvericiliyinin pozulmas\u0131 an\u0131ndan 3 il (xaricd\u0259 \u0259ld\u0259 olunan g\u0259lirl\u0259r \u00fczr\u0259 xarici d\u00f6vl\u0259tl\u0259rin s\u0259lahiyy\u0259tli orqanlar\u0131ndan m\u00fcvafiq m\u0259lumatlar daxil oldu\u011fu hallarda h\u0259min g\u0259lirl\u0259r \u00fczr\u0259 5 il) ke\u00e7mi\u015fdirs\u0259, \u015f\u0259xs h\u0259min qanunvericilikl\u0259 ba\u011fl\u0131 h\u00fcquq pozuntusunun t\u00f6r\u0259dilm\u0259sin\u0259 g\u00f6r\u0259 m\u0259suliyy\u0259t\u0259 c\u0259lb edil\u0259 bilm\u0259z v\u0259 vergi \u00f6hd\u0259likl\u0259ri yarana bilm\u0259z. Bu madd\u0259 il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n m\u00fcdd\u0259t bu M\u0259c\u0259ll\u0259nin 49.1-ci madd\u0259sin\u0259 uy\u011fun olaraq m\u0259suliyy\u0259t\u0259 c\u0259lb edilm\u0259si bar\u0259d\u0259 q\u0259rar\u0131n q\u0259bul edilm\u0259 tarixind\u0259n as\u0131l\u0131 olmayaraq s\u0259yyar vergi yoxlamas\u0131n\u0131n ke\u00e7irilm\u0259si bar\u0259d\u0259 vergi orqan\u0131n\u0131n q\u0259rar q\u0259bul etdiyi tarixd\u0259n \u0259vv\u0259lki 3 illik d\u00f6vr\u00fc (xarici d\u00f6vl\u0259tl\u0259rin s\u0259lahiyy\u0259tli orqanlar\u0131ndan m\u00fcvafiq m\u0259lumatlar daxil oldu\u011fu hallarda h\u0259min g\u0259lirl\u0259r \u00fczr\u0259 5 illik d\u00f6vr\u00fc) \u0259hat\u0259 edir.\u201d;
\n1.13. 58-ci madd\u0259 \u00fczr\u0259:
\n1.13.1. 58.5-ci madd\u0259 l\u0259\u011fv edilsin;
\n1.13.2. 58.7-ci madd\u0259d\u0259 \u201cna\u011fd\u201d s\u00f6z\u00fc \u201c\u0259hali il\u0259\u201d s\u00f6zl\u0259ri il\u0259 \u0259v\u0259z edilsin v\u0259 \u201capar\u0131lmas\u0131na,\u201d s\u00f6z\u00fcnd\u0259n sonra \u201cPOS-terminallar\u0131n qura\u015fd\u0131r\u0131lmas\u0131 m\u0259cburi olan obyektl\u0259rd\u0259 POS-terminallar\u0131n qura\u015fd\u0131r\u0131lmamas\u0131 v\u0259 POS-terminalIar qura\u015fd\u0131r\u0131lm\u0131\u015f obyektl\u0259rd\u0259 na\u011fds\u0131z \u00f6d\u0259ni\u015fl\u0259rin q\u0259bulundan imtina edilm\u0259sin\u0259 v\u0259 ya\u201d s\u00f6zl\u0259ri \u0259lav\u0259 edilsin;
\n1.13.3. a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 58.7-2-ci v\u0259 58.7-3-c\u00fc madd\u0259l\u0259r \u0259lav\u0259 edilsin:
\n\u201c58.7-2. POS-terminallar\u0131n qura\u015fd\u0131r\u0131lmas\u0131 m\u0259cburi olan obyektl\u0259rd\u0259 POS-terminallar\u0131n qura\u015fd\u0131r\u0131lmamas\u0131 v\u0259 POS-terminalIar qura\u015fd\u0131r\u0131lm\u0131\u015f obyektl\u0259rd\u0259 na\u011fds\u0131z \u00f6d\u0259ni\u015fl\u0259rin q\u0259bulundan imtina edilm\u0259si hallar\u0131nda bu M\u0259c\u0259ll\u0259nin 58.7-ci madd\u0259si t\u0259tbiq edilir.
\n58.7-3. Bu M\u0259c\u0259ll\u0259nin 58.7-ci v\u0259 58.7-2-ci madd\u0259l\u0259rind\u0259 n\u0259z\u0259rd\u0259 tutulan pozuntular eyni vaxtda ba\u015f verdikd\u0259 bu M\u0259c\u0259ll\u0259nin 58.7-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan maliyy\u0259 sanksiyas\u0131 bir d\u0259f\u0259 t\u0259tbiq edilir.\u201d;
\n1.13.4. 58.8-ci madd\u0259 \u00fczr\u0259:
\n1.13.4.1. 58.8-ci madd\u0259 a\u015fa\u011f\u0131dak\u0131 redaksiyada verilsin:
\n\u201c58.8. S\u0259yyar vergi yoxlamas\u0131 v\u0259 operativ vergi n\u0259zar\u0259ti zaman\u0131 vergi \u00f6d\u0259yicisin\u0259 m\u0259xsus pul v\u0259saitl\u0259rinin u\u00e7otdan yay\u0131nd\u0131r\u0131lmas\u0131na g\u00f6r\u0259, bu M\u0259c\u0259ll\u0259d\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada g\u0259lirl\u0259rin v\u0259 x\u0259rcl\u0259rin u\u00e7otu apar\u0131lmad\u0131qda, habel\u0259 vergi \u00f6d\u0259yicisinin sahibliyind\u0259 olan mallar\u0131n al\u0131\u015f\u0131n\u0131 v\u0259 m\u0259daxilini t\u0259sdiq ed\u0259n elektron qaim\u0259-faktura, bu M\u0259c\u0259ll\u0259nin 71-1.1.2-ci madd\u0259sinin t\u0259l\u0259bl\u0259ri n\u0259z\u0259r\u0259 al\u0131nmaqla \u0259vv\u0259lc\u0259d\u0259n sifari\u015f edilm\u0259d\u0259n t\u0259qdim edil\u0259n mallar \u00fczr\u0259 mallar\u0131n t\u0259hvil-q\u0259bul akt\u0131, idxal g\u00f6mr\u00fck b\u0259yannam\u0259si, al\u0131\u015f aktlar\u0131 v\u0259 ya bu M\u0259c\u0259ll\u0259nin 71-2-ci madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n elektron al\u0131\u015f aktlar\u0131, komissiyaya, emala v\u0259 saxlanca g\u00f6t\u00fcr\u00fclm\u00fc\u015f mallar\u0131n t\u0259hvil-q\u0259bul akt\u0131, h\u0259m\u00e7inin mallar vergi \u00f6d\u0259yicisinin \u00f6z\u00fc t\u0259r\u0259find\u0259n istehsal edildikd\u0259 is\u0259 bu M\u0259c\u0259ll\u0259nin 130.1-1-ci madd\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada t\u0259rtib edil\u0259n haz\u0131r m\u0259hsulun m\u0259daxilini t\u0259sdiq ed\u0259n s\u0259n\u0259dl\u0259r olmad\u0131qda:\u201d;
\n1.13.4.2. 58.8.2-ci madd\u0259d\u0259 \u201cs\u0259n\u0259dl\u0259rd\u0259n \u0259n az\u0131 biri\u201d s\u00f6zl\u0259ri \u201cs\u0259n\u0259dl\u0259r\u201d s\u00f6z\u00fc il\u0259 \u0259v\u0259z edilsin, h\u0259min madd\u0259y\u0259 \u201cal\u0131nm\u0131\u015f\u201d s\u00f6z\u00fcnd\u0259n sonra \u201cv\u0259 ya m\u0259daxil edilmi\u015f\u201d s\u00f6zl\u0259ri v\u0259 a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda ikinci abzas \u0259lav\u0259 edilsin:
\n\u201cVergi \u00f6d\u0259yicisinin \u00f6z\u00fc t\u0259r\u0259find\u0259n istehsal edil\u0259n v\u0259 m\u0259daxili m\u00fcvafiq s\u0259n\u0259dl\u0259rl\u0259 t\u0259sdiq edil\u0259n haz\u0131r m\u0259hsulun istehsal\u0131 il\u0259 ba\u011fl\u0131 xammal v\u0259 materiallar\u0131n al\u0131\u015f\u0131n\u0131n bu M\u0259c\u0259ll\u0259 il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n qaydada s\u0259n\u0259dl\u0259\u015fdirilm\u0259si t\u0259sdiq edilm\u0259diyi halda bu madd\u0259 il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir.\u201d;
\n1.13.5. 58.10-cu madd\u0259d\u0259 \u201cg\u00f6r\u0259 i\u015f\u0259g\u00f6t\u00fcr\u0259n\u0259\u201d s\u00f6zl\u0259ri \u201c, habel\u0259 bu M\u0259c\u0259ll\u0259nin 150.1.7-ci madd\u0259si istisna olmaqla bu M\u0259c\u0259ll\u0259nin 220.10-cu madd\u0259sin\u0259 uy\u011fun olaraq \u00e7al\u011f\u0131\u00e7\u0131l\u0131q, r\u0259qqasl\u0131q, a\u015f\u0131ql\u0131q, m\u0259zh\u0259k\u0259\u00e7ilik v\u0259 dig\u0259r ox\u015far f\u0259aliyy\u0259tl\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259rin, foto, audio-video sah\u0259sind\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259rin v\u0259 ia\u015f\u0259 obyektl\u0259rind\u0259 m\u00fc\u015ft\u0259ril\u0259r\u0259 xidm\u0259t g\u00f6st\u0259r\u0259n fiziki \u015f\u0259xsl\u0259rin (ofisiant\u0131n) f\u0259aliyy\u0259t\u0259 ba\u015flayanad\u0259k, \u201cSad\u0259l\u0259\u015fdirilmi\u015f vergi \u00fczr\u0259 sabit m\u0259bl\u0259\u011fin \u00f6d\u0259nilm\u0259si haqq\u0131nda q\u0259bz» \u0259ld\u0259 edilm\u0259d\u0259n i\u015fl\u0259rin yerin\u0259 yetirilm\u0259sin\u0259 c\u0259lb edilm\u0259sin\u0259 g\u00f6r\u0259 i\u015f\u0259g\u00f6t\u00fcr\u0259n\u0259 (vergi orqan\u0131nda u\u00e7otda olan sifari\u015f\u00e7iy\u0259)\u201d s\u00f6zl\u0259ri il\u0259 \u0259v\u0259z edilsin;
\n1.13.6. 58.13-c\u00fc madd\u0259d\u0259n h\u0259r iki halda \u201cv\u0259 ya elektron vergi hesab-fakturas\u0131\u201d s\u00f6zl\u0259ri \u00e7\u0131xar\u0131ls\u0131n;
\n1.13.7. 58.16-c\u0131 madd\u0259d\u0259 \u201cmallar\u0131n al\u0131\u015f qiym\u0259ti, mallar\u0131n al\u0131\u015f qiym\u0259tini\u201d s\u00f6zl\u0259ri \u201cmallar\u0131n al\u0131\u015f qiym\u0259ti v\u0259 ya istehsal x\u0259rcl\u0259rin\u0259 \u0259sas\u0259n m\u00fc\u0259yy\u0259nl\u0259\u015fdiril\u0259n qiym\u0259ti, mallar\u0131n al\u0131\u015f v\u0259 ya istehsal qiym\u0259tini\u201d s\u00f6zl\u0259ri il\u0259 \u0259v\u0259z edilsin;
\n1.13.8. a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 58.17-ci madd\u0259 \u0259lav\u0259 edilsin:
\n\u201c58.17. Bu M\u0259c\u0259ll\u0259nin 16.1.4-2-ci madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n elektron hesabat\u0131n m\u00fc\u0259yy\u0259n edilmi\u015f qaydada v\u0259 m\u00fcdd\u0259td\u0259 t\u0259qdim edilm\u0259m\u0259sin\u0259 g\u00f6r\u0259 vergi \u00f6d\u0259yicisin\u0259 500 manat m\u0259bl\u0259\u011find\u0259 maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir.\u201d;
\n1.14. a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 65.10-cu madd\u0259 \u0259lav\u0259 edilsin:
\n\u201c65.10. Vergi orqanlar\u0131 Az\u0259rbaycan Respublikas\u0131n\u0131n t\u0259r\u0259fdar \u00e7\u0131xd\u0131\u011f\u0131 beyn\u0259lxalq m\u00fcqavil\u0259l\u0259rd\u0259 n\u0259z\u0259rd\u0259 tutuldu\u011fu hallarda xarici d\u00f6vl\u0259tl\u0259rin vergi orqanlar\u0131n\u0131n m\u00fcraci\u0259tin\u0259 \u0259sas\u0259n, h\u0259min xarici d\u00f6vl\u0259td\u0259 yaranm\u0131\u015f vergi borcunun al\u0131nmas\u0131 il\u0259 ba\u011fl\u0131 bu M\u0259c\u0259ll\u0259 il\u0259 m\u00fc\u0259yy\u0259n olunmu\u015f t\u0259dbirl\u0259ri g\u00f6r\u00fcr.\u201d;
\n1.15. 67-ci madd\u0259 \u00fczr\u0259:
\n1.15.1. 67.13-c\u00fc madd\u0259d\u0259 \u201cqiym\u0259tl\u0259ndirildikd\u0259, m\u00fcvafiq \u0259m\u0259liyyatlar elektron vergi hesab-fakturalar\u0131 il\u0259 r\u0259smil\u0259\u015fdirilm\u0259lidir\u201d s\u00f6zl\u0259ri \u201cqiym\u0259tl\u0259ndirilir\u201d s\u00f6z\u00fc il\u0259 \u0259v\u0259z edilsin;
\n1.15.2. a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 67.16-c\u0131 madd\u0259 \u0259lav\u0259 edilsin:
\n\u201c67.16. Bina tikintisi f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259rd\u0259 ke\u00e7iril\u0259n s\u0259yyar vergi yoxlamas\u0131 zaman\u0131 ya\u015fay\u0131\u015f v\u0259 qeyri-ya\u015fay\u0131\u015f sah\u0259l\u0259rinin t\u0259qdim edildiyi (al\u011f\u0131-satq\u0131 m\u00fcqavil\u0259l\u0259rinin ba\u011fland\u0131\u011f\u0131) a\u015fkar edildikd\u0259, vergitutma m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn a\u015fa\u011f\u0131dak\u0131 hallarda ya\u015fay\u0131\u015f v\u0259 qeyri-ya\u015fay\u0131\u015f sah\u0259l\u0259ri yoxlaman\u0131n \u0259hat\u0259 etdiyi sonuncu hesabat d\u00f6vr\u00fcnd\u0259 t\u0259qdim edilmi\u015f say\u0131l\u0131r:
\n— bu M\u0259c\u0259ll\u0259nin 16.8-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan m\u0259lumat t\u0259qdim edilm\u0259dikd\u0259;
\n— bu M\u0259c\u0259ll\u0259nin 16.8-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan m\u0259lumat\u0131 t\u0259qdim ed\u0259n, lakin t\u0259qdim edil\u0259n m\u0259lumatda ya\u015fay\u0131\u015f v\u0259 qeyri-ya\u015fay\u0131\u015f sah\u0259l\u0259rinin t\u0259qdim edilm\u0259diyi g\u00f6st\u0259rildikd\u0259.\u201d;
\n1.16. 71-1-ci madd\u0259 \u00fczr\u0259:
\n1.16.1. 71-1.1-ci madd\u0259 a\u015fa\u011f\u0131dak\u0131 redaksiyada verilsin:
\n\u201c71-1.1. Bu M\u0259c\u0259ll\u0259 il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n hallarda f\u0259rdi sahibkarlara v\u0259 h\u00fcquqi \u015f\u0259xsl\u0259r\u0259 mallar\u0131 t\u0259qdim ed\u0259n, i\u015fl\u0259ri g\u00f6r\u0259n v\u0259 xidm\u0259tl\u0259ri g\u00f6st\u0259r\u0259n \u015f\u0259xs onlara elektron qaim\u0259-fakturan\u0131 a\u015fa\u011f\u0131dak\u0131 m\u00fcdd\u0259td\u0259 t\u0259qdim edir:
\n71-1.1.1. mallar\u0131n t\u0259qdim edilm\u0259si — mallar g\u00f6nd\u0259ril\u0259n vaxt;
\n71-1.1.2. \u0259vv\u0259lc\u0259d\u0259n sifari\u015f edilm\u0259y\u0259n mallar\u0131n t\u0259qdim edilm\u0259si — mallar\u0131n t\u0259hvil verilm\u0259sini t\u0259sdiq ed\u0259n s\u0259n\u0259din verildiyi tarixd\u0259n 5 g\u00fcn m\u00fcdd\u0259tind\u0259;
\n71-1.1.3. i\u015fl\u0259rin g\u00f6r\u00fclm\u0259si v\u0259 xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259si — i\u015fl\u0259rin g\u00f6r\u00fcld\u00fcy\u00fc v\u0259 xidm\u0259tl\u0259rin g\u00f6st\u0259rildiyi tarixd\u0259n 5 g\u00fcn m\u00fcdd\u0259tind\u0259.\u201d;
\n1.16.2. a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 71-1.3-71-1.6-c\u0131 madd\u0259l\u0259r \u0259lav\u0259 edilsin:
\n\u201c71-1.3. \u018fcn\u0259bil\u0259r v\u0259 v\u0259t\u0259nda\u015fl\u0131\u011f\u0131 olmayan \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 al\u0131nm\u0131\u015f, istehsal, yaxud kommersiya m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulmayan mallara g\u00f6r\u0259 \u00f6d\u0259nilmi\u015f \u0259lav\u0259 d\u0259y\u0259r vergisinin qaytar\u0131lmas\u0131 \u00fc\u00e7\u00fcn elektron qaim\u0259-fakturan\u0131n vahid formas\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n t\u0259sdiq edilir.
\n71-1.4. Ticar\u0259t festivallar\u0131 d\u00f6vr\u00fcnd\u0259 fiziki \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 al\u0131nm\u0131\u015f, istehsal, yaxud kommersiya m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulmayan mallara g\u00f6r\u0259 \u00f6d\u0259nilmi\u015f \u0259lav\u0259 d\u0259y\u0259r vergisinin qaytar\u0131lmas\u0131 \u00fc\u00e7\u00fcn elektron qaim\u0259-fakturan\u0131n vahid formas\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n t\u0259sdiq edilir.
\n71-1.5. Vergi \u00f6d\u0259yicisi kimi qeydiyyatdan ke\u00e7m\u0259y\u0259n al\u0131c\u0131ya p\u0259rak\u0259nd\u0259 qaydada mal (i\u015f, xidm\u0259t) t\u0259qdim edildikd\u0259, ona q\u0259bz v\u0259 ya \u00e7ek verilir.
\n71-1.6. Vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n apar\u0131lan \u0259m\u0259liyyatlar zaman\u0131 \u0259m\u0259liyyat\u0131n xarakterind\u0259n as\u0131l\u0131 olaraq a\u015fa\u011f\u0131dak\u0131 n\u00f6vd\u0259 elektron qaim\u0259-faktura verilir:
\n71-1.6.1. mallar\u0131n, i\u015fl\u0259rin v\u0259 xidm\u0259tl\u0259rin t\u0259qdim edilm\u0259si bar\u0259d\u0259;
\n71-1.6.2. mallar\u0131n qaytar\u0131lmas\u0131 bar\u0259d\u0259;
\n71-1.6.3. mallar\u0131n qaytar\u0131lmas\u0131 istisna olmaqla, bu M\u0259c\u0259ll\u0259nin 163-c\u00fc madd\u0259sin\u0259 \u0259sas\u0259n;
\n71-1.6.4. mallar\u0131n agent\u0259 (komisyon\u00e7uya) verilm\u0259si bar\u0259d\u0259;
\n71-1.6.5. agent (komisyon\u00e7u) t\u0259r\u0259find\u0259n mallar\u0131n al\u0131c\u0131s\u0131na t\u0259qdim edil\u0259n;
\n71-1.6.6. mallar\u0131n emala q\u0259bul edilm\u0259si bar\u0259d\u0259;
\n71-1.6.7. bu M\u0259c\u0259ll\u0259nin 177.5-ci madd\u0259sin\u0259 \u0259sas\u0259n.\u201d;
\n1.17. a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 71-2-ci madd\u0259 \u0259lav\u0259 edilsin:
\n\u201cMadd\u0259 71-2. Mallar\u0131n al\u0131\u015f akt\u0131
\n71-2.1. H\u00fcquqi v\u0259 fiziki \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n t\u0259s\u0259rr\u00fcfat f\u0259aliyy\u0259ti m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn (f\u0259rdi istehlak istisna olmaqla) m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n t\u0259sdiq edilmi\u015f qaydada m\u00fc\u0259yy\u0259n edil\u0259n hallarda al\u0131nm\u0131\u015f mallara g\u00f6r\u0259 al\u0131\u015f aktlar\u0131 v\u0259 mallar\u0131n al\u0131\u015f\u0131 tarixind\u0259n 5 g\u00fcn m\u00fcdd\u0259tind\u0259 formas\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edil\u0259n elektron al\u0131\u015f akt\u0131 t\u0259rtib edilir.
\n71-2.2. Vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n t\u0259rtib edilmi\u015f elektron al\u0131\u015f akt\u0131 \u00e7ap edil\u0259r\u0259k vergi orqan\u0131nda u\u00e7otda olmayan fiziki \u015f\u0259xs t\u0259r\u0259find\u0259n imzaland\u0131\u011f\u0131 halda h\u0259min s\u0259n\u0259d mallar\u0131n al\u0131\u015f\u0131n\u0131 t\u0259sdiq ed\u0259n s\u0259n\u0259d hesab edilir v\u0259 ka\u011f\u0131z da\u015f\u0131y\u0131c\u0131da al\u0131\u015f akt\u0131 t\u0259rtib edilmir.\u201d;
\n1.18. a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 76.1-1-ci madd\u0259 \u0259lav\u0259 edilsin:
\n\u201c76.1-1. Bu M\u0259c\u0259ll\u0259nin 76.1-ci madd\u0259sinin m\u00fcdd\u0259alar\u0131ndan as\u0131l\u0131 olmayaraq \u018fDV qeydiyyat\u0131nda olan vergi \u00f6d\u0259yicisinin \u015f\u0259had\u0259tnam\u0259-dublikat \u0259sas\u0131nda a\u00e7\u0131lm\u0131\u015f hesablar\u0131 \u00fczr\u0259 apar\u0131lm\u0131\u015f \u0259m\u0259liyyatlar bar\u0259d\u0259 m\u0259lumatlar banklar t\u0259r\u0259find\u0259n h\u0259r ay bitdikd\u0259n sonra n\u00f6vb\u0259ti ay\u0131n 10-d\u0259k 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 formada m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqana (quruma) t\u0259qdim edilir.\u201d;
\n1.19. a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 77.5-ci madd\u0259 \u0259lav\u0259 edilsin:
\n\u201c77.5. M\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edil\u0259n meyarlara cavab ver\u0259n v\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan\u0131n (qurumun) elektron informasiya sistemin\u0259 real vaxt rejimind\u0259 qo\u015fulmu\u015f n\u0259zar\u0259t-kassa aparat\u0131n\u0131 qura\u015fd\u0131ran vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n h\u0259r bir n\u0259zar\u0259t-kassa aparat\u0131n\u0131n qura\u015fd\u0131r\u0131lmas\u0131na \u00e7\u0259kil\u0259n x\u0259rcl\u0259rin (n\u0259zar\u0259t-kassa aparat\u0131n\u0131n d\u0259y\u0259ri daxil olmaqla) d\u0259y\u0259ri m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edil\u0259n h\u0259dd\u0259 n\u0259zar\u0259t-kassa aparat\u0131 qura\u015fd\u0131r\u0131ld\u0131qdan sonra yaranan vergi \u00f6hd\u0259likl\u0259ri il\u0259 \u0259v\u0259zl\u0259\u015fdirilir.
\nBu M\u0259c\u0259ll\u0259nin 77.5-ci madd\u0259si bu madd\u0259 q\u00fcvv\u0259y\u0259 min\u0259n\u0259d\u0259k istismar edil\u0259n n\u0259zar\u0259t-kassa aparat\u0131n\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edil\u0259n meyarlara cavab ver\u0259n v\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan\u0131n (qurumun) elektron informasiya sistemin\u0259 real vaxt rejimind\u0259 qo\u015fulmu\u015f n\u0259zar\u0259t-kassa aparat\u0131 il\u0259 \u0259v\u0259z ed\u0259n vergi \u00f6d\u0259yicil\u0259rin\u0259 \u015famil edilir v\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edil\u0259n h\u0259dd\u0259n art\u0131q olan m\u0259bl\u0259\u011f vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n \u00f6d\u0259nilir.
\nA\u015fa\u011f\u0131dak\u0131 hallarda n\u0259zar\u0259t-kassa aparat\u0131n\u0131n qura\u015fd\u0131r\u0131lmas\u0131na \u00e7\u0259kil\u0259n x\u0259rcl\u0259r bu madd\u0259 il\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fdirilmi\u015f qaydada vergi \u00f6hd\u0259likl\u0259ri il\u0259 \u0259v\u0259zl\u0259\u015fdirilmir:
\n— n\u0259zar\u0259t-kassa aparat\u0131 2019-cu il 1 yanvar tarix\u0259d\u0259k qura\u015fd\u0131r\u0131ld\u0131qda;
\n— n\u0259zar\u0259t-kassa aparat\u0131 2019-cu il 1 yanvar tarixind\u0259n sonra qura\u015fd\u0131r\u0131ld\u0131qda, lakin m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edil\u0259n meyarlara cavab verm\u0259dikd\u0259;
\n— n\u0259zar\u0259t-kassa aparat\u0131 2019-cu il 1 yanvar tarixind\u0259n sonra qura\u015fd\u0131r\u0131ld\u0131qda, m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edil\u0259n meyarlara cavab verdikd\u0259, lakin \u0259vv\u0259ll\u0259r istifad\u0259d\u0259 olan n\u0259zar\u0259t-kassa aparat\u0131n\u0131 \u0259v\u0259zl\u0259m\u0259dikd\u0259.\u201d;
\n1.20. 78.4-c\u00fc madd\u0259y\u0259 \u201cyerin\u0259 yetirilm\u0259si\u201d s\u00f6zl\u0259rind\u0259n sonra \u201cyalan \u0259qd \u00fczr\u0259 benefisiar (faydalanan \u015f\u0259xs) istisna olmaqla,\u201d s\u00f6zl\u0259ri \u0259lav\u0259 edilsin;
\n1.21. 83.7-ci madd\u0259y\u0259 \u201cz\u0259ruridirs\u0259,\u201d s\u00f6z\u00fcnd\u0259n sonra \u201chabel\u0259 vergi \u00f6d\u0259yicisi riskli vergi \u00f6d\u0259yicisidirs\u0259,\u201d s\u00f6zl\u0259ri \u0259lav\u0259 edilsin;
\n1.22. 85-ci madd\u0259 \u00fczr\u0259:
\n1.22.1. 85.4-c\u00fc madd\u0259y\u0259 a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda ikinci v\u0259 \u00fc\u00e7\u00fcnc\u00fc abzaslar \u0259lav\u0259 edilsin:
\n\u201cCinay\u0259t-prosessual qanunvericiliyin\u0259 uy\u011fun olaraq t\u0259yin edil\u0259n vergi yoxlamalar\u0131n\u0131n ke\u00e7irilm\u0259si bar\u0259d\u0259 m\u00fcvafiq q\u0259rarla apar\u0131lan s\u0259yyar vergi yoxlamas\u0131n\u0131n n\u0259tic\u0259l\u0259ri istisna olmaqla, bu madd\u0259 il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n 3 illik m\u00fcdd\u0259t s\u0259yyar vergi yoxlamas\u0131n\u0131n ke\u00e7irilm\u0259si bar\u0259d\u0259 vergi orqan\u0131n\u0131n q\u0259rar q\u0259bul etdiyi tarixd\u0259n \u0259vv\u0259lki 3 illik d\u00f6vr\u00fc \u0259hat\u0259 edir. Vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n bu M\u0259c\u0259ll\u0259nin 37.2-1-ci madd\u0259si istisna olmaqla, bu madd\u0259d\u0259 g\u00f6st\u0259ril\u0259n m\u00fcdd\u0259td\u0259 t\u0259qdim edil\u0259n vergi b\u0259yannam\u0259si \u00fczr\u0259 vergi orqan\u0131 t\u0259r\u0259find\u0259n vergil\u0259rin hesablanmas\u0131 bu M\u0259c\u0259ll\u0259nin 37.2-ci madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n m\u00fcdd\u0259td\u0259 h\u0259yata ke\u00e7irilir.
\nXaricd\u0259 \u0259ld\u0259 olunan g\u0259lirl\u0259r \u00fczr\u0259 xarici d\u00f6vl\u0259tl\u0259rin s\u0259lahiyy\u0259tli orqanlar\u0131ndan m\u00fcvafiq m\u0259lumatlar daxil oldu\u011fu hallarda, vergi yoxlamalar\u0131 yoxlaman\u0131n ke\u00e7irilm\u0259si haqq\u0131nda vergi orqan\u0131n\u0131n q\u0259rar q\u0259bul etdiyi tarixd\u0259n \u0259vv\u0259lki 5 illik d\u00f6vr\u00fc \u0259hat\u0259 edir.\u201d;
\n1.22.2. 85.8-ci madd\u0259d\u0259 \u201cqald\u0131r\u0131l\u0131bsa\u201d s\u00f6z\u00fcnd\u0259n sonra \u201cv\u0259 ya vergi \u00f6d\u0259yicisi riskli vergi \u00f6d\u0259yicisidirs\u0259\u201d s\u00f6zl\u0259ri \u0259lav\u0259 edilsin;
\n1.23. 87-ci madd\u0259 \u00fczr\u0259:
\n1.23.1. a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 87.3-1-ci madd\u0259 \u0259lav\u0259 edilsin:
\n\u201c87.3-1. Bu madd\u0259 il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n m\u00fcdd\u0259tl\u0259r riskli vergi \u00f6d\u0259yicil\u0259rin\u0259 m\u00fcnasib\u0259td\u0259 vergi \u00f6d\u0259yicisinin f\u0259aliyy\u0259ti \u00fczr\u0259 vergi n\u0259zar\u0259ti t\u0259dbirl\u0259ri tam ba\u015fa \u00e7atd\u0131qdan sonra t\u0259tbiq edilir.\u201d;
\n1.23.2. a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 87.5-ci madd\u0259 \u0259lav\u0259 edilsin:
\n\u201c87.5. Bu madd\u0259nin dig\u0259r m\u00fcdd\u0259alar\u0131ndan v\u0259 bu M\u0259c\u0259ll\u0259nin 179-cu madd\u0259sind\u0259n as\u0131l\u0131 olmayaraq, rekvizitl\u0259rin s\u0259hv g\u00f6st\u0259rilm\u0259si v\u0259 (v\u0259 ya) bank \u0259m\u0259liyyatlar\u0131n\u0131n s\u0259hv icra olunmas\u0131 n\u0259tic\u0259sind\u0259 s\u0259hv \u00f6d\u0259nilmi\u015f m\u0259bl\u0259\u011fl\u0259r vergi \u00f6d\u0259yicisinin borcu olmad\u0131\u011f\u0131 halda m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n olunmu\u015f qaydada 20 g\u00fcn \u0259rzind\u0259 qaytar\u0131l\u0131r.\u201d;
\n1.24. 88.0-c\u0131 madd\u0259y\u0259 \u201cborc\u201d s\u00f6z\u00fcnd\u0259n sonra \u201cbu M\u0259c\u0259ll\u0259nin 85.4-c\u00fc madd\u0259sinin m\u00fcdd\u0259alar\u0131 n\u0259z\u0259r\u0259 al\u0131nmaqla\u201d s\u00f6zl\u0259ri \u0259lav\u0259 edilsin;
\n1.25. 89.3-c\u00fc madd\u0259nin ikinci abzas\u0131na \u201colduqda,\u201d s\u00f6z\u00fcnd\u0259n sonra \u201chabel\u0259 vergi \u00f6d\u0259yicisi riskli vergi \u00f6d\u0259yicisi oldu\u011fu halda\u201d s\u00f6zl\u0259ri \u0259lav\u0259 edilsin;
\n1.26. 93.1.2-ci madd\u0259nin sonunda n\u00f6qt\u0259 i\u015far\u0259si n\u00f6qt\u0259li verg\u00fcl i\u015far\u0259si il\u0259 \u0259v\u0259z edilsin v\u0259 a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 93.1.3-c\u00fc madd\u0259 \u0259lav\u0259 edilsin:
\n\u201c93.1.3. qanuni q\u00fcvv\u0259y\u0259 minmi\u015f m\u0259hk\u0259m\u0259 q\u0259rar\u0131 il\u0259 t\u0259min edilmi\u015f vergil\u0259r \u00fczr\u0259 borclar\u0131n v\u0259 faizl\u0259rin, t\u0259tbiq edilmi\u015f maliyy\u0259 sanksiyalar\u0131n\u0131n d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 al\u0131nmas\u0131 bar\u0259d\u0259 m\u0259hk\u0259m\u0259 q\u0259rar\u0131n\u0131n q\u00fcvv\u0259y\u0259 mindiyi tarixd\u0259n 5 illik m\u00fcdd\u0259t ke\u00e7dikd\u0259.\u201d;
\n1.27. 102-ci madd\u0259 \u00fczr\u0259:
\n1.27.1. 102.1.21-ci madd\u0259d\u0259 \u201c7\u201d r\u0259q\u0259mi \u201c10\u201d r\u0259q\u0259mi il\u0259 \u0259v\u0259z edilsin;
\n1.27.2. 102.1.34-c\u00fc madd\u0259nin sonunda n\u00f6qt\u0259 i\u015far\u0259si n\u00f6qt\u0259li verg\u00fcl i\u015far\u0259si il\u0259 \u0259v\u0259z edilsin v\u0259 a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 102.1.35-ci madd\u0259 \u0259lav\u0259 edilsin:
\n\u201c102.1.35. m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n olunmu\u015f qaydada d\u00f6vl\u0259t b\u00fcdc\u0259sinin v\u0259saiti hesab\u0131na \u00f6d\u0259nil\u0259n ixrac t\u0259\u015fviqi.\u201d;
\n1.28. 106-c\u0131 madd\u0259 \u00fczr\u0259:
\n1.28.1. 106.1.13-c\u00fc madd\u0259d\u0259 \u201c7\u201d r\u0259q\u0259mi \u201c10\u201d r\u0259q\u0259mi il\u0259 \u0259v\u0259z edilsin;
\n1.28.2. 106.1.26-c\u0131 madd\u0259nin sonunda n\u00f6qt\u0259 i\u015far\u0259si n\u00f6qt\u0259li verg\u00fcl i\u015far\u0259si il\u0259 \u0259v\u0259z edilsin v\u0259 a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 106.1.27-ci v\u0259 106.1.28-ci madd\u0259l\u0259r \u0259lav\u0259 edilsin:
\n\u201c106.1.27. m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n olunmu\u015f qaydada d\u00f6vl\u0259t b\u00fcdc\u0259sinin v\u0259saiti hesab\u0131na \u00f6d\u0259nil\u0259n ixrac t\u0259\u015fviqi;
\n106.1.28. Az\u0259rbaycan Respublikas\u0131nda ke\u00e7iril\u0259n Formula 1 v\u0259 Formula 2 yar\u0131\u015flar\u0131na aid qeyri-maddi aktivl\u0259r \u00fcz\u0259rind\u0259 m\u00fc\u0259llif h\u00fcquqlar\u0131ndan istifad\u0259 olunmas\u0131na, yaxud istifad\u0259 h\u00fcquqlar\u0131n\u0131n verilm\u0259sin\u0259 g\u00f6r\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) il\u0259 ba\u011flan\u0131lm\u0131\u015f m\u00fcqavil\u0259 \u0259sas\u0131nda onun t\u0259r\u0259find\u0259n qeyri-rezident h\u00fcquqi \u015f\u0259xs\u0259 \u00f6d\u0259nil\u0259n royalti g\u0259lirl\u0259ri — 2018-ci il yanvar\u0131n 1-d\u0259n 6 il m\u00fcdd\u0259tin\u0259.\u201d;
\n1.29. 108-ci madd\u0259y\u0259 a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda ikinci v\u0259 \u00fc\u00e7\u00fcnc\u00fc abzaslar \u0259lav\u0259 edilsin:
\n\u201cVergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n vergiy\u0259 c\u0259lb edil\u0259n \u0259m\u0259liyyatlarla yana\u015f\u0131, vergid\u0259n azad olunan \u0259m\u0259liyyatlar da apar\u0131ld\u0131qda h\u0259min \u0259m\u0259liyyatlar \u00fczr\u0259 g\u0259lirl\u0259rin v\u0259 x\u0259rcl\u0259rin u\u00e7otu ayr\u0131l\u0131qda apar\u0131lmal\u0131d\u0131r. Vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n vergiy\u0259 c\u0259lb olunan v\u0259 vergid\u0259n azad olunan \u0259m\u0259liyyatlar \u00fczr\u0259 \u00e7\u0259kil\u0259n, lakin b\u00f6l\u00fc\u015fd\u00fcr\u00fclm\u0259si m\u00fcmk\u00fcn olmayan x\u0259rcl\u0259rin g\u0259lird\u0259n \u00e7\u0131x\u0131lan m\u0259bl\u0259\u011fi vergid\u0259n azad edil\u0259n g\u0259lirl\u0259rin vergi \u00f6d\u0259yicisinin \u00fcmumi g\u0259lirl\u0259rind\u0259 x\u00fcsusi \u00e7\u0259kisi \u0259sas\u0131nda m\u00fc\u0259yy\u0259n edilir.
\nBina tikintisi f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n d\u00f6vl\u0259t\u0259 ayr\u0131lan hiss\u0259 t\u0259qdim edildikd\u0259, aktivl\u0259r\u0259 \u00e7\u0259kilmi\u015f m\u0259sr\u0259fl\u0259r g\u0259lird\u0259n \u00e7\u0131x\u0131lan x\u0259rcl\u0259r\u0259 aid edilir.\u201d
\n1.30. a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 109.9-cu madd\u0259 \u0259lav\u0259 edilsin:
\n\u201c109.9. Yalan \u0259qdl\u0259r \u00e7\u0259r\u00e7iv\u0259sind\u0259 \u0259ld\u0259 edilmi\u015f s\u0259n\u0259dl\u0259r g\u0259lird\u0259n \u00e7\u0131x\u0131lan x\u0259rcl\u0259ri t\u0259sdiq ed\u0259n s\u0259n\u0259d hesab edilmir v\u0259 t\u0259qdim edil\u0259n mallar\u0131n d\u0259y\u0259ri bu M\u0259c\u0259ll\u0259nin 14-c\u00fc v\u0259 67-ci madd\u0259l\u0259ri n\u0259z\u0259r\u0259 al\u0131nmaqla g\u0259lird\u0259n \u00e7\u0131x\u0131l\u0131r.\u201d;
\n1.31. a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 130.6-c\u0131 madd\u0259 \u0259lav\u0259 edilsin:
\n\u201c130.6. Bina tikintisi f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n ya\u015fay\u0131\u015f v\u0259 qeyri-ya\u015fay\u0131\u015f sah\u0259l\u0259rinin t\u0259qdim edilm\u0259si il\u0259 ba\u011fl\u0131 g\u0259lir v\u0259 bu g\u0259lird\u0259n \u00e7\u0131x\u0131lan x\u0259rcl\u0259r vergi ili \u0259rzind\u0259 al\u011f\u0131-satq\u0131 m\u00fcqavil\u0259l\u0259ri \u00fczr\u0259 n\u0259z\u0259rd\u0259 tutulan \u018fDV-siz m\u0259bl\u0259\u011fl\u0259r v\u0259 t\u0259qdim edil\u0259n h\u0259min sah\u0259l\u0259rin tikintisin\u0259 \u00e7\u0259kil\u0259n m\u0259sr\u0259fl\u0259r \u0259sas\u0131nda m\u00fc\u0259yy\u0259n edilir.\u201d;
\n1.32. 138.4-c\u00fc madd\u0259 l\u0259\u011fv edilsin;
\n1.33. 149.4-c\u00fc madd\u0259nin ikinci c\u00fcml\u0259si a\u015fa\u011f\u0131dak\u0131 redaksiyada verilsin:
\n\u201cH\u00fcquqi \u015f\u0259xs v\u0259 ya qeyri-rezidentin daimi n\u00fcmay\u0259nd\u0259liyi l\u0259\u011fv balans\u0131n\u0131 qeydiyyat orqan\u0131na t\u0259qdim etdiyi tarixd\u0259n 30 g\u00fcn m\u00fcdd\u0259tind\u0259 m\u0259nf\u0259\u0259t vergisi b\u0259yannam\u0259sini vergi orqan\u0131na t\u0259qdim etm\u0259y\u0259 borcludur.\u201d;
\n1.34. 150-ci madd\u0259 \u00fczr\u0259:
\n1.34.1. 150.1.9-cu madd\u0259 a\u015fa\u011f\u0131dak\u0131 redaksiyada verilsin:
\n\u201c150.1.9. torpaq, ya\u015fay\u0131\u015f v\u0259 qeyri-ya\u015fay\u0131\u015f sah\u0259l\u0259rinin t\u0259qdim edilm\u0259si (fiziki \u015f\u0259xsin az\u0131 3 (\u00fc\u00e7) t\u0259qvim ili \u0259rzind\u0259 ya\u015fay\u0131\u015f yeri \u00fczr\u0259 qeydiyyatda oldu\u011fu ya\u015fay\u0131\u015f sah\u0259l\u0259rinin t\u0259qdim edilm\u0259si, bu M\u0259c\u0259ll\u0259nin 102.1.3.2-ci, 102.1.18-ci, 106.1.16-c\u0131, 144.1.1-ci v\u0259 144.1.2-ci madd\u0259l\u0259rind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f hallarda t\u0259qdim edilm\u0259si, h\u0259m\u00e7inin bina tikintisi f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xs t\u0259r\u0259find\u0259n t\u0259qdim edilm\u0259si hallar\u0131 istisna olmaqla) \u00fczr\u0259 m\u00fcqavil\u0259l\u0259ri t\u0259sdiq ed\u0259n notarius;\u201d;
\n1.34.2. 150.3.3-c\u00fc madd\u0259 \u00fczr\u0259:
\n1.34.2.1. 150.3.3.2-ci madd\u0259d\u0259 \u201c\u018fDV \u00f6d\u0259yicil\u0259ri v\u0259 sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicil\u0259ri hesabat ilind\u0259n sonrak\u0131 ilin yanvar ay\u0131n\u0131n 31-d\u0259n gec olmayaraq;\u201d s\u00f6zl\u0259ri \u201cvergi \u00f6d\u0259yicil\u0259ri r\u00fcb ba\u015fa \u00e7atd\u0131qdan sonra n\u00f6vb\u0259ti ay\u0131n 20-d\u0259n gec olmayaraq verm\u0259y\u0259 borcludurlar.\u201d s\u00f6zl\u0259ri il\u0259 \u0259v\u0259z edilsin;
\n1.34.2.2. 150.3.3.3-c\u00fc madd\u0259 l\u0259\u011fv edilsin;
\n1.35. 153-c\u00fc madd\u0259d\u0259 \u201celektron vergi hesab-fakturalara\u201d s\u00f6zl\u0259ri \u201celektron qaim\u0259-fakturalara\u201d s\u00f6zl\u0259ri il\u0259 \u0259v\u0259z edilsin;
\n1.36. 154.6-c\u0131 madd\u0259d\u0259n \u201csad\u0259l\u0259\u015fdirilmi\u015f verginin \u00f6d\u0259yicisi olmaq h\u00fcququndan istifad\u0259 etm\u0259y\u0259n\u201d s\u00f6zl\u0259ri \u00e7\u0131xar\u0131ls\u0131n;
\n1.37. 158.1-ci madd\u0259nin birinci abzas\u0131nda \u201cv\u0259 ya 218.1.3-c\u00fc madd\u0259l\u0259rind\u0259\u201d s\u00f6zl\u0259ri \u201cmadd\u0259sind\u0259\u201d s\u00f6z\u00fc il\u0259 \u0259v\u0259z edilsin;
\n1.38. 163-c\u00fc madd\u0259 \u00fczr\u0259:
\n1.38.1. 163.1.4-c\u00fc madd\u0259d\u0259 \u201celektron vergi hesab-faktura\u201d s\u00f6zl\u0259ri \u201celektron qaim\u0259-faktura\u201d s\u00f6zl\u0259ri il\u0259 \u0259v\u0259z edilsin;
\n1.38.2. 163.2.1-ci madd\u0259d\u0259 \u201celektron vergi hesab-fakturan\u0131\u201d s\u00f6zl\u0259ri \u201celektron qaim\u0259-fakturan\u0131\u201d s\u00f6zl\u0259ri il\u0259 v\u0259 \u201celektron vergi hesab-fakturada\u201d s\u00f6zl\u0259ri \u201celektron qaim\u0259-fakturada\u201d s\u00f6zl\u0259ri il\u0259 \u0259v\u0259z edilsin;
\n1.39. 164.1-ci madd\u0259 \u00fczr\u0259:
\n1.39.1. 164.1.16-c\u0131 madd\u0259d\u0259 \u201c7\u201d r\u0259q\u0259mi \u201c10\u201d r\u0259q\u0259mi il\u0259 \u0259v\u0259z edilsin;
\n1.39.2. 164.1.37-ci madd\u0259 a\u015fa\u011f\u0131dak\u0131 redaksiyada verilsin:
\n\u201c164.1.37. heyvan v\u0259 qu\u015f \u0259tinin sat\u0131\u015f\u0131 \u2013 2020-ci il yanvar\u0131n 1-d\u0259n 4 il m\u00fcdd\u0259tin\u0259;
\nBu madd\u0259nin m\u00fcdd\u0259alar\u0131 k\u0259silmi\u015f v\u0259 dondurulmu\u015f \u0259tl\u0259r istisna olmaqla, emala m\u0259ruz qalan heyvan \u0259tin\u0259 m\u00fcnasib\u0259td\u0259 t\u0259tbiq edilmir.\u201d;
\n1.39.3. 164.1.44-c\u00fc madd\u0259nin sonunda n\u00f6qt\u0259 i\u015far\u0259si n\u00f6qt\u0259li verg\u00fcl i\u015far\u0259si il\u0259 \u0259v\u0259z edilsin v\u0259 a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 164.1.45-164.1.48-ci madd\u0259l\u0259r \u0259lav\u0259 edilsin:
\n\u201c164.1.45. heyvandarl\u0131q v\u0259 qu\u015f\u00e7uluq t\u0259s\u0259rr\u00fcfatlar\u0131nda istifad\u0259 edil\u0259n yem v\u0259 yem \u0259lav\u0259l\u0259rinin sat\u0131\u015f\u0131 \u00fczr\u0259 d\u00f6vriyy\u0259l\u0259r — 2020-ci il yanvar\u0131n 1-d\u0259n 4 il m\u00fcdd\u0259tin\u0259;
\n164.1.46. bina tikintisi f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n tikil\u0259n binan\u0131n ya\u015fay\u0131\u015f sah\u0259sinin d\u00f6vl\u0259t\u0259 ayr\u0131lan hiss\u0259sinin t\u0259qdim edilm\u0259si;
\n164.1.47. siyah\u0131s\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n t\u0259sdiq edil\u0259n d\u00f6vl\u0259t ad\u0131ndan yarad\u0131lan publik h\u00fcquqi \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n nizamnam\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan v\u0259 ona h\u0259val\u0259 edil\u0259n v\u0259zif\u0259l\u0259rin yerin\u0259 yetirilm\u0259si \u00fc\u00e7\u00fcn b\u00fcdc\u0259 qanunvericiliyin\u0259 uy\u011fun olaraq d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n ayr\u0131lm\u0131\u015f v\u0259sait hesab\u0131na m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) il\u0259 ba\u011flan\u0131lm\u0131\u015f m\u00fcqavil\u0259 \u0259sas\u0131nda i\u015fl\u0259rin v\u0259 xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259si 2020-ci il yanvar\u0131n 1-d\u0259n 1 il m\u00fcdd\u0259tin\u0259;
\n164.1.48. Az\u0259rbaycan Respublikas\u0131nda ke\u00e7iril\u0259n Formula 1 v\u0259 Formula 2 yar\u0131\u015flar\u0131 il\u0259 ba\u011fl\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) il\u0259 ba\u011flan\u0131lm\u0131\u015f m\u00fcqavil\u0259 \u0259sas\u0131nda mal, i\u015f v\u0259 xidm\u0259tin t\u0259qdim edilm\u0259si — 2018-ci il yanvar\u0131n 1-d\u0259n 6 il m\u00fcdd\u0259tin\u0259.\u201d;
\n1.40 166-c\u0131 madd\u0259 \u00fczr\u0259:
\n1.40.1. 166.1-ci, 166.2-ci v\u0259 166.3-c\u00fc madd\u0259l\u0259r a\u015fa\u011f\u0131dak\u0131 redaksiyada verilsin:
\n\u201c166.1. Bu madd\u0259d\u0259 ba\u015fqa hallar n\u0259z\u0259rd\u0259 tutulmam\u0131\u015fd\u0131rsa, vergi tutulan \u0259m\u0259liyyat\u0131n vaxt\u0131 t\u0259qdim edil\u0259n mallar (i\u015fl\u0259r v\u0259 xidm\u0259tl\u0259r) \u00fc\u00e7\u00fcn \u00f6d\u0259m\u0259nin apar\u0131ld\u0131\u011f\u0131 vaxtd\u0131r. \u00d6d\u0259m\u0259 a\u015fa\u011f\u0131dak\u0131 vaxtda apar\u0131lm\u0131\u015f say\u0131l\u0131r:
\n— na\u011fd pul v\u0259saitini ald\u0131\u011f\u0131, na\u011fds\u0131z \u00f6d\u0259m\u0259d\u0259 is\u0259 pul v\u0259saitinin bankda onun hesab\u0131na v\u0259 ya s\u0259r\u0259ncam\u00e7\u0131s\u0131 ola bil\u0259c\u0259yi hesaba, yaxud g\u00f6st\u0259ril\u0259n v\u0259saiti almaq h\u00fcququna malik olaca\u011f\u0131 hesaba daxil oldu\u011fu vaxt;
\n— maliyy\u0259 \u00f6hd\u0259liyinin l\u0259\u011fv edildiyi v\u0259 ya \u00f6d\u0259nildiyi halda (qar\u015f\u0131l\u0131ql\u0131 hesabla\u015fmalar apar\u0131ld\u0131qda v\u0259 sair bu kimi hallarda) \u00f6hd\u0259liyin l\u0259\u011fv edildiyi v\u0259 ya \u00f6d\u0259nildiyi vaxt;
\n— natura \u015f\u0259klind\u0259 apar\u0131ld\u0131qda, habel\u0259 barter edildikd\u0259, aktivl\u0259rin t\u0259qdim edildiyi vaxt;
\n— \u0259v\u0259zsiz t\u0259qdim edildiyi hallarda t\u0259qdimetm\u0259nin h\u0259yata ke\u00e7irildiyi vaxt.
\nBu M\u0259c\u0259ll\u0259nin 159.5-ci madd\u0259si t\u0259tbiq edildikd\u0259, mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) qeyri-kommersiya m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn verildiyi vaxt, mallar\u0131n itm\u0259si, \u0259skik g\u0259lm\u0259si, xarab olmas\u0131, tam amortizasiya olunmadan u\u00e7otdan silinm\u0259si v\u0259 ya o\u011furlanmas\u0131 ba\u015f verdiyi vaxt (g\u00fcn) vergi tutulan \u0259m\u0259liyyat\u0131n vaxt\u0131 say\u0131l\u0131r.
\nBu 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) vergi tutulan \u0259m\u0259liyyat\u0131n vaxt\u0131 say\u0131l\u0131r.
\nVergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n t\u0259qdim edil\u0259n v\u0259 d\u0259y\u0259ri \u00f6d\u0259nilm\u0259y\u0259n mallar (i\u015fl\u0259r, xidm\u0259tl\u0259r) \u00fczr\u0259 h\u0259min mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) al\u0131c\u0131s\u0131 t\u0259r\u0259find\u0259n mallar\u0131 (i\u015fl\u0259ri, xidm\u0259tl\u0259ri) t\u0259qdim ed\u0259n vergi \u00f6d\u0259yicisin\u0259 borc v\u0259sait verildikd\u0259, \u018fDV tutulan \u0259m\u0259liyyat\u0131n vaxt\u0131 a\u015fa\u011f\u0131dak\u0131 vaxt hesab edilir:
\n— mallar (i\u015fl\u0259r, xidm\u0259tl\u0259r) t\u0259qdim edildikd\u0259n sonra verilmi\u015f borclar \u00fczr\u0259 — borcun verildiyi vaxt;
\n— mallar (i\u015fl\u0259r, xidm\u0259tl\u0259r) t\u0259qdim edil\u0259n\u0259d\u0259k verilmi\u015f borclar \u00fczr\u0259 — mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) t\u0259qdim edildiyi vaxt.
\n166.2. \u00d6d\u0259m\u0259 mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) t\u0259qdim edilm\u0259sin\u0259d\u0259k h\u0259yata ke\u00e7irildikd\u0259, vergi tutulan \u0259m\u0259liyyat\u0131n vaxt\u0131 \u00f6d\u0259m\u0259nin h\u0259yata ke\u00e7irildiyi vaxt 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. Al\u0131nm\u0131\u015f avans \u00f6d\u0259m\u0259l\u0259ri \u00fczr\u0259 elektron qaim\u0259-faktura verilm\u0259sin\u0259 yol verilmir.
\n166.3. Bu madd\u0259nin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn \u00f6d\u0259m\u0259 dedikd\u0259, t\u0259qdim edilmi\u015f mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) \u018fDV-siz d\u0259y\u0259rinin \u00f6d\u0259nilm\u0259si n\u0259z\u0259rd\u0259 tutulur.\u201d;
\n1.40.2. 166.4-c\u00fc madd\u0259 l\u0259\u011fv edilsin;
\n1.41. 169-cu madd\u0259 \u00fczr\u0259:
\n1.41.1. 169.3-c\u00fc madd\u0259nin birinci abzas\u0131 a\u015fa\u011f\u0131dak\u0131 redaksiyada verilsin:
\n\u201cBu M\u0259c\u0259ll\u0259nin 169.1-ci madd\u0259si t\u0259tbiq edildikd\u0259, vergi tutulan \u0259m\u0259liyyat\u0131n vaxt\u0131 \u00f6d\u0259m\u0259nin h\u0259yata ke\u00e7irildiyi vaxt say\u0131l\u0131r. \u00d6d\u0259m\u0259 \u0259m\u0259liyyat\u0131n h\u0259yata ke\u00e7irilm\u0259sin\u0259d\u0259k apar\u0131ld\u0131qda, vergi tutulan \u0259m\u0259liyyat \u00f6d\u0259m\u0259 h\u0259yata ke\u00e7irildikd\u0259 apar\u0131lm\u0131\u015f say\u0131l\u0131r. Verginin m\u0259bl\u0259\u011fi bu M\u0259c\u0259ll\u0259nin 173.1-ci madd\u0259sinin m\u00fcdd\u0259alar\u0131na uy\u011fun olaraq vergi d\u0259r\u0259c\u0259sinin
\nqeyri-rezident\u0259 \u00f6d\u0259nm\u0259li olan m\u0259bl\u0259\u011f\u0259 (\u018fDV n\u0259z\u0259r\u0259 al\u0131nmadan) t\u0259tbiq edilm\u0259si yolu il\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fdirilir.\u201d;
\n1.41.2. 169.4-c\u00fc madd\u0259d\u0259 \u201celektron vergi hesab-fakturad\u0131r\u201d s\u00f6zl\u0259ri \u201celektron qaim\u0259-fakturad\u0131r\u201d s\u00f6zl\u0259ri il\u0259 \u0259v\u0259z edilsin;
\n1.41.3. 169.7-ci madd\u0259 l\u0259\u011fv edilsin;
\n1.42. 172-ci madd\u0259 \u00fczr\u0259:
\n1.42.1. 172.4-c\u00fc madd\u0259 \u00fczr\u0259:
\n1.42.1.1. 172.4.1-ci madd\u0259nin \u00fc\u00e7\u00fcnc\u00fc abzas\u0131nda \u201celektron vergi hesab-fakturas\u0131\u201d s\u00f6zl\u0259ri \u201celektron qaim\u0259-faktura\u201d s\u00f6zl\u0259ri il\u0259 \u0259v\u0259z edilsin;
\n1.42.1.2. 172.4.2-ci madd\u0259 a\u015fa\u011f\u0131dak\u0131 redaksiyada verilsin:
\n\u201c172.4.2. Dig\u0259r \u015f\u0259xs \u00fc\u00e7\u00fcn vergi tutulan \u0259m\u0259liyyatlar\u0131n vaxt\u0131 bu M\u0259c\u0259ll\u0259nin 166-c\u0131 madd\u0259si il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n vaxtd\u0131r. Dig\u0259r \u015f\u0259xs t\u0259r\u0259find\u0259n mallar\u0131n agent\u0259 t\u0259hvil verilm\u0259si bu m\u0259qs\u0259d \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulan elektron qaim\u0259-faktura il\u0259 r\u0259smil\u0259\u015fdirilir.\u201d;
\n1.42.1.3. 172.4.3-c\u00fc madd\u0259 a\u015fa\u011f\u0131dak\u0131 redaksiyada verilsin:
\n\u201c172.4.3. Agent \u018fDV \u00fczr\u0259 vergi \u00f6d\u0259yicisi olduqda, yaln\u0131z dig\u0259r \u015f\u0259xs\u0259 g\u00f6st\u0259rdiyi xidm\u0259tl\u0259r\u0259 g\u00f6r\u0259 elektron qaim\u0259-faktura verir. Elektron qaim\u0259-faktura \u018fDV \u00f6d\u0259yicisi olan dig\u0259r \u015f\u0259xs t\u0259r\u0259find\u0259n agent\u0259 \u00f6d\u0259nilmi\u015f \u018fDV-ni \u0259v\u0259zl\u0259\u015fdirm\u0259k h\u00fcququ verir.
\nAgent \u018fDV-nin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeydiyyatda oldu\u011fu halda dig\u0259r \u015f\u0259xsd\u0259n q\u0259bul etdiyi mallar (i\u015fl\u0259r, xidm\u0259tl\u0259r) \u00fc\u00e7\u00fcn h\u0259min mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) al\u0131c\u0131lar\u0131na bu M\u0259c\u0259ll\u0259nin 71-1.6.5-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan elektron qaim\u0259-faktura verir. H\u0259min elektron qaim\u0259-faktura bu M\u0259c\u0259ll\u0259nin 175-ci madd\u0259sin\u0259 uy\u011fun olaraq \u00f6d\u0259nilmi\u015f \u018fDV-nin \u0259v\u0259zl\u0259\u015fdirilm\u0259sin\u0259 \u0259sas verir. Agent \u018fDV-nin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeydiyyatda olmad\u0131qda, al\u0131c\u0131 t\u0259r\u0259find\u0259n al\u0131nm\u0131\u015f mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) d\u0259y\u0259ri komitentin hesab\u0131na na\u011fds\u0131z qaydada, \u018fDV m\u0259bl\u0259\u011fi \u018fDV-nin depozit hesab\u0131na \u00f6d\u0259nildiyi halda agent t\u0259r\u0259find\u0259n h\u0259min mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) al\u0131c\u0131s\u0131na verilmi\u015f elektron qaim\u0259-faktura \u00f6d\u0259nilmi\u015f \u018fDV-nin \u0259v\u0259zl\u0259\u015fdirilm\u0259sin\u0259 \u0259sas verir. Bu zaman mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) al\u0131c\u0131s\u0131 agentd\u0259n ald\u0131\u011f\u0131 elektron qaim\u0259-faktura \u0259sas\u0131nda dig\u0259r \u015f\u0259xs\u0259 (komitent\u0259) mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) d\u0259y\u0259rini na\u011fds\u0131z qaydada, \u018fDV m\u0259bl\u0259\u011fini \u018fDV-nin depozit hesab\u0131na \u00f6d\u0259m\u0259kl\u0259 \u00f6d\u0259nilmi\u015f \u018fDV m\u0259bl\u0259\u011fini \u0259v\u0259zl\u0259\u015fdirir.\u201d;
\n1.42.1.4. 172.4.4-c\u00fc madd\u0259d\u0259 \u201cbu xidm\u0259tl\u0259rin faktiki g\u00f6st\u0259rildiyi vaxt\u201d s\u00f6zl\u0259ri \u201cbu M\u0259c\u0259ll\u0259nin 166-c\u0131 madd\u0259si il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n vaxt\u201d s\u00f6zl\u0259ri il\u0259 \u0259v\u0259z edilsin;
\n1.42.2. 172.5-ci madd\u0259 \u00fczr\u0259:
\n1.42.2.1. 172.5.5-ci madd\u0259d\u0259 \u201celektron vergi hesab-fakturas\u0131\u201d s\u00f6zl\u0259ri \u201celektron qaim\u0259-faktura\u201d s\u00f6zl\u0259ri il\u0259 \u0259v\u0259z edilsin;
\n1.42.2.2. 172.5.6-c\u0131 madd\u0259 l\u0259\u011fv edilsin;
\n1.42.2.3. 172.5.7-ci madd\u0259nin \u00fc\u00e7\u00fcnc\u00fc abzas\u0131 a\u015fa\u011f\u0131dak\u0131 redaksiyada verilsin:
\n\u201cKomisyon\u00e7u \u00fc\u00e7\u00fcn vergi tutulan \u0259m\u0259liyyat\u0131n vaxt\u0131 bu M\u0259c\u0259ll\u0259nin 166-c\u0131 madd\u0259si il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n vaxt say\u0131l\u0131r.\u201d;
\n1.42.2.4. 172.5.8-ci madd\u0259d\u0259 \u201celektron vergi hesab-fakturalar\u0131n\u0131n\u201d s\u00f6zl\u0259ri \u201celektron qaim\u0259-fakturalar\u0131n\u201d s\u00f6zl\u0259ri il\u0259 \u0259v\u0259z edilsin;
\n1.43. 175-ci madd\u0259 \u00fczr\u0259:
\n1.43.1. 175.1-ci (175.1.1-175.1.3-c\u00fc madd\u0259l\u0259r istisna olmaqla) madd\u0259 a\u015fa\u011f\u0131dak\u0131 redaksiyada verilsin:
\n\u201c175.1. Bu madd\u0259d\u0259 ba\u015fqa hallar n\u0259z\u0259rd\u0259 tutulmam\u0131\u015fd\u0131rsa, mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) al\u0131\u015f\u0131 zaman\u0131 \u00f6d\u0259nilmi\u015f \u018fDV m\u0259bl\u0259\u011fi a\u015fa\u011f\u0131dak\u0131 \u015f\u0259rtl\u0259r n\u0259z\u0259r\u0259 al\u0131nmaqla \u0259v\u0259zl\u0259\u015fdirilir v\u0259 bu zaman vergi tutulan \u0259m\u0259liyyat\u0131n vaxt\u0131 a\u015fa\u011f\u0131dak\u0131 kimi m\u00fc\u0259yy\u0259nl\u0259\u015fdirilir:
\n— mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) al\u0131\u015f\u0131 sahibkarl\u0131q f\u0259aliyy\u0259ti v\u0259 \u018fDV tutulan \u0259m\u0259liyyatlar\u0131n m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn olsun;
\n— \u0259m\u0259liyyat\u0131n d\u0259y\u0259ri bank hesab\u0131ndan h\u0259min mallar\u0131 (i\u015fl\u0259ri, xidm\u0259tl\u0259ri) t\u0259qdim ed\u0259n \u015f\u0259xsin bank hesab\u0131na k\u00f6\u00e7\u00fcr\u00fcls\u00fcn;
\n— \u018fDV m\u0259bl\u0259\u011fi \u018fDV-nin depozit hesab\u0131na \u00f6d\u0259nilsin.
\nBu madd\u0259nin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) barter edilm\u0259si h\u0259min \u0259m\u0259liyyat\u0131n \u018fDV-siz d\u0259y\u0259rinin mallar\u0131 (i\u015fl\u0259ri, xidm\u0259tl\u0259ri) t\u0259qdim ed\u0259n \u015f\u0259xsin bank hesab\u0131na \u00f6d\u0259nilm\u0259sin\u0259 b\u0259rab\u0259r tutulur.\u201d;
\n1.43.2. 175.1.1-ci madd\u0259d\u0259 \u201cbu M\u0259c\u0259ll\u0259nin 176-c\u0131 madd\u0259sin\u0259 uy\u011fun olaraq\u201d s\u00f6zl\u0259ri \u201cal\u0131nm\u0131\u015f elektron qaim\u0259-faktura \u00fczr\u0259 mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) d\u0259y\u0259rinin v\u0259 ona m\u00fct\u0259nasib \u018fDV m\u0259bl\u0259\u011finin tam \u00f6d\u0259nildiyi vaxt\u201d s\u00f6zl\u0259ri il\u0259 \u0259v\u0259z edilsin;
\n1.43.3. 175.1.3-c\u00fc madd\u0259d\u0259 h\u0259r iki halda \u201cv\u0259 ya elektron vergi hesab-fakturas\u0131\u201d s\u00f6zl\u0259ri \u201celektron qaim\u0259-faktura\u201d s\u00f6zl\u0259ri il\u0259 \u0259v\u0259z edilsin;
\n1.43.4. 175.8-ci madd\u0259d\u0259 \u201celektron vergi hesab-fakturalar\u0131\u201d s\u00f6zl\u0259ri \u201celektron qaim\u0259-fakturalar\u0131\u201d s\u00f6zl\u0259ri il\u0259 \u0259v\u0259z edilsin;
\n1.43.5. a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 175.9-175.11-ci madd\u0259l\u0259r \u0259lav\u0259 edilsin:
\n\u201c175.9. Q\u0259bzl\u0259r, \u00e7ekl\u0259r v\u0259 na\u011fd qaydada apar\u0131lan \u0259m\u0259liyyatlar\u0131n r\u0259smil\u0259\u015fdirildiyi s\u0259n\u0259dl\u0259r bu madd\u0259nin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn verginin \u0259v\u0259zl\u0259\u015fdirilm\u0259sin\u0259 \u0259sas vermir.
\n175.10. G\u00f6mr\u00fck orqanlar\u0131 t\u0259r\u0259find\u0259n verilmi\u015f idxalda \u018fDV-nin \u00f6d\u0259nildiyini g\u00f6st\u0259r\u0259n idxal s\u0259n\u0259dl\u0259ri \u00f6d\u0259ni\u015fin formas\u0131ndan as\u0131l\u0131 olmayaraq bu madd\u0259nin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn verginin \u0259v\u0259zl\u0259\u015fdirilm\u0259sin\u0259 \u0259sas verir.
\n175.11. Yalan \u0259qdl\u0259r \u00e7\u0259r\u00e7iv\u0259sind\u0259 apar\u0131lan \u0259m\u0259liyyatlar \u00fczr\u0259 r\u0259smil\u0259\u015fdiril\u0259n s\u0259n\u0259dl\u0259r, habel\u0259 riskli vergi \u00f6d\u0259yicisind\u0259n \u0259ld\u0259 edilmi\u015f elektron qaim\u0259-faktura bu M\u0259c\u0259ll\u0259nin 175-ci madd\u0259sinin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn verginin \u0259v\u0259zl\u0259\u015fdirilm\u0259sin\u0259 \u0259sas vermir.\u201d;
\n1.44. 176-c\u0131 madd\u0259 l\u0259\u011fv edilsin;
\n1.45. 177.5-ci madd\u0259d\u0259 \u201c\u018fDV \u00fczr\u0259 elektron vergi hesab-fakturalar\u0131\u201d s\u00f6zl\u0259ri \u201cbu madd\u0259nin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulan elektron qaim\u0259-fakturalar\u0131\u201d s\u00f6zl\u0259ri il\u0259 \u0259v\u0259z edilsin;
\n1.46. a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 179.4-c\u00fc madd\u0259 \u0259lav\u0259 edilsin:
\n\u201c179.4. Bu madd\u0259 il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n m\u00fcdd\u0259tl\u0259r riskli vergi \u00f6d\u0259yicil\u0259rin\u0259 m\u00fcnasib\u0259td\u0259 vergi \u00f6d\u0259yicisinin f\u0259aliyy\u0259ti \u00fczr\u0259 vergi n\u0259zar\u0259ti t\u0259dbirl\u0259ri tam ba\u015fa \u00e7atd\u0131qdan sonra t\u0259tbiq edilir.\u201d;
\n1.47. 181.1-ci madd\u0259d\u0259 \u201celektron vergi hesab-fakturalar\u0131\u201d s\u00f6zl\u0259ri \u201celektron qaim\u0259-fakturalar\u0131\u201d s\u00f6zl\u0259ri il\u0259 \u0259v\u0259z edilsin;
\n1.48. 189.2-ci madd\u0259d\u0259 \u201celektron vergi hesab-faktura\u201d s\u00f6zl\u0259ri \u201celektron qaim\u0259-faktura\u201d s\u00f6zl\u0259ri il\u0259 \u0259v\u0259z edilsin;
\n1.49. 190.3-c\u00fc madd\u0259 \u00fczr\u0259:
\n1.49.1. 190.3.1-ci madd\u0259d\u0259 \u201c2,0\u201d r\u0259q\u0259mi \u201c3,2\u201d r\u0259q\u0259mi il\u0259 \u0259v\u0259z edilsin;
\n1.49.2. 190.3.2-ci madd\u0259d\u0259 \u201c2,0\u201d r\u0259q\u0259mi \u201c3,2\u201d r\u0259q\u0259mi il\u0259 \u0259v\u0259z edilsin;
\n1.49.3. 190.3.3-c\u00fc madd\u0259d\u0259 \u201c6,0\u201d r\u0259q\u0259mi \u201c3,2\u201d r\u0259q\u0259mi il\u0259 \u0259v\u0259z edilsin;
\n1.49.4. 190.3.4-c\u00fc madd\u0259d\u0259 \u201c2,5\u201d r\u0259q\u0259mi \u201c2,6\u201d r\u0259q\u0259mi il\u0259 \u0259v\u0259z edilsin;
\n1.49.5. 190.3.5-ci madd\u0259d\u0259 \u201c0,1\u201d r\u0259q\u0259mi \u201c0,2\u201d r\u0259q\u0259mi il\u0259 \u0259v\u0259z edilsin;
\n1.49.6. 190.3.6-c\u0131 madd\u0259d\u0259 \u201c0,2\u201d r\u0259q\u0259mi \u201c0,5\u201d r\u0259q\u0259mi il\u0259 \u0259v\u0259z edilsin;
\n1.49.7. 190.3.7-ci madd\u0259d\u0259 \u201c20,0\u201d r\u0259q\u0259mi \u201c31,0\u201d r\u0259q\u0259mi il\u0259 \u0259v\u0259z edilsin;
\n1.49.8. 190.3.8-ci madd\u0259d\u0259 \u201c20\u201d r\u0259q\u0259mi \u201c31,0\u201d r\u0259q\u0259mi il\u0259 \u0259v\u0259z edilsin;
\n1.49.9. 190.3.9-cu madd\u0259d\u0259 \u201c2,0\u201d r\u0259q\u0259mi \u201c2,1\u201d r\u0259q\u0259mi il\u0259 \u0259v\u0259z edilsin;
\n1.49.10. 190.3.10-cu madd\u0259d\u0259 \u201c3,0\u201d r\u0259q\u0259mi \u201c3,1\u201d r\u0259q\u0259mi il\u0259 \u0259v\u0259z edilsin;
\n1.49.11. 190.3.12-ci madd\u0259nin sonunda n\u00f6qt\u0259 i\u015far\u0259si n\u00f6qt\u0259li verg\u00fcl i\u015far\u0259si il\u0259 \u0259v\u0259z edilsin v\u0259 a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 190.3.13-c\u00fc madd\u0259 \u0259lav\u0259 edilsin:
\n\u201c190.3.13. bu madd\u0259d\u0259 n\u0259z\u0259rd\u0259 tutulmayan t\u00fcndl\u0259\u015fdirilm\u0259mi\u015f alkoqollu i\u00e7kil\u0259r — h\u0259r litrin\u0259 0,4 manat.;
\n1.50. 190.3-1-ci madd\u0259d\u0259 \u201cv\u0259 190.3.12-ci\u201d s\u00f6zl\u0259ri \u201c, 190.3.12-ci v\u0259 190.3.13-c\u00fc\u201d s\u00f6zl\u0259ri il\u0259 \u0259v\u0259z edilsin;
\n1.51. 194-c\u00fc madd\u0259 \u00fczr\u0259:
\n1.51.1. 194.1-ci madd\u0259d\u0259 \u201corqan\u0131 t\u0259r\u0259find\u0259n h\u0259yata ke\u00e7irilir\u201d s\u00f6zl\u0259ri \u201corqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n t\u0259\u015fkil edilir v\u0259 h\u0259min markalar\u0131n haz\u0131rlanmas\u0131na dair sifari\u015fin verilm\u0259si, onlar\u0131n sat\u0131\u015f\u0131 v\u0259 u\u00e7otunun apar\u0131lmas\u0131 qaydas\u0131 m\u00fcvafiq icra
\nhakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilir\u201d s\u00f6zl\u0259ri il\u0259 \u0259v\u0259z edilsin;
\n1.51.2. 194.2-ci madd\u0259 \u00fczr\u0259:
\n1.51.2.1. 194.2.3-c\u00fc madd\u0259d\u0259n \u201c, elektron vergi hesab-fakturas\u0131na\u201d s\u00f6zl\u0259ri \u00e7\u0131xar\u0131ls\u0131n;
\n1.51.2.2. 194.2.8-ci madd\u0259d\u0259n \u201c, elektron vergi hesab-faktura\u201d s\u00f6zl\u0259ri \u00e7\u0131xar\u0131ls\u0131n;
\n1.52. 195-ci madd\u0259 \u00fczr\u0259:
\n1.52.1. 195.1-ci madd\u0259d\u0259 \u201celektron vergi hesab-fakturas\u0131\u201d s\u00f6zl\u0259ri \u201celektron qaim\u0259-faktura\u201d s\u00f6zl\u0259ri il\u0259 \u0259v\u0259z edilsin;
\n1.52.2. 195.2-ci madd\u0259d\u0259 \u201cElektron vergi hesab-fakturas\u0131\u201d s\u00f6zl\u0259ri \u201cElektron qaim\u0259-faktura\u201d s\u00f6zl\u0259ri il\u0259 \u0259v\u0259z edilsin v\u0259 h\u0259min madd\u0259d\u0259n \u201cv\u0259 bu M\u0259c\u0259ll\u0259nin 176.2-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f rekvizitl\u0259ri \u00f6z\u00fcnd\u0259 \u0259ks etdir\u0259n\u201d s\u00f6zl\u0259ri \u00e7\u0131xar\u0131ls\u0131n;
\n1.52.3. 195.3-c\u00fc madd\u0259d\u0259 \u201celektron vergi hesab-fakturas\u0131\u201d s\u00f6zl\u0259ri \u201celektron qaim\u0259-faktura\u201d s\u00f6zl\u0259ri il\u0259 \u0259v\u0259z edilsin v\u0259 h\u0259min madd\u0259d\u0259n \u201c, m\u00fc\u0259yy\u0259n edilmi\u015f qaydada t\u0259rtib edilm\u0259y\u0259n elektron hesab-fakturalar\u0131\u201d s\u00f6zl\u0259ri \u00e7\u0131xar\u0131ls\u0131n;
\n1.53. 199-cu madd\u0259 \u00fczr\u0259:
\n1.53.1. 199.7-ci madd\u0259d\u0259 \u201c7\u201d r\u0259q\u0259mi \u201c10\u201d r\u0259q\u0259mi il\u0259 \u0259v\u0259z edilsin;
\n1.53.2. 199.14-c\u00fc madd\u0259y\u0259 \u201cazadd\u0131rlar\u201d s\u00f6z\u00fcnd\u0259n sonra \u201c(m\u00fclkiyy\u0259tind\u0259 olan \u0259sas v\u0259saitl\u0259rin ilin \u0259vv\u0259lin\u0259 qal\u0131q d\u0259y\u0259ri 1.000.000 manatdan art\u0131q olan \u015f\u0259xsl\u0259r istisna olmaqla)\u201d s\u00f6zl\u0259ri \u0259lav\u0259 edilsin;
\n1.54. 201.5-ci madd\u0259nin ikinci abzas\u0131 a\u015fa\u011f\u0131dak\u0131 redaksiyada verilsin:
\n\u201cH\u00fcquqi \u015f\u0259xs v\u0259 ya qeyri-rezidentin daimi n\u00fcmay\u0259nd\u0259liyi l\u0259\u011fv balans\u0131n\u0131 qeydiyyat orqan\u0131na t\u0259qdim etdiyi tarixd\u0259n 30 g\u00fcn m\u00fcdd\u0259tind\u0259 \u0259mlak vergisi b\u0259yannam\u0259sini vergi orqan\u0131na t\u0259qdim etm\u0259y\u0259 borcludur.\u201d;
\n1.55. 207.3-c\u00fc madd\u0259d\u0259 \u201c7\u201d r\u0259q\u0259mi \u201c10\u201d r\u0259q\u0259mi il\u0259 \u0259v\u0259z edilsin;
\n1.56. 218-ci madd\u0259 \u00fczr\u0259:
\n1.56.1. 218.1.3-c\u00fc v\u0259 218.3-c\u00fc madd\u0259l\u0259r l\u0259\u011fv edilsin;
\n1.56.2. 218.4-c\u00fc madd\u0259 \u00fczr\u0259:
\n1.56.2.1. 218.4.3-c\u00fc madd\u0259 a\u015fa\u011f\u0131dak\u0131 redaksiyada verilsin:
\n\u201c218.4.3. m\u00fclkiyy\u0259tind\u0259 olan ya\u015fay\u0131\u015f v\u0259 qeyri-ya\u015fay\u0131\u015f sah\u0259l\u0259rinin t\u0259qdim edilm\u0259sini h\u0259yata ke\u00e7ir\u0259n fiziki \u015f\u0259xsl\u0259r;\u201d;
\n1.56.2.2. 218.4.5-ci madd\u0259d\u0259n \u201c(bu M\u0259c\u0259ll\u0259nin 102.1.3.2-ci, 102.1.18-ci, 106.1.16-c\u0131, 144.1.1-ci v\u0259 144.1.2-ci madd\u0259l\u0259rind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f t\u0259qdim edilm\u0259 hallar\u0131 istisna olmaqla)\u201d s\u00f6zl\u0259ri \u00e7\u0131xar\u0131ls\u0131n;
\n1.56.3. 218.5.6-c\u0131 madd\u0259d\u0259 \u201c, 218.1.3-c\u00fc\u201d s\u00f6zl\u0259ri \u00e7\u0131xar\u0131ls\u0131n;
\n1.56.4. 218.5.13-c\u00fc madd\u0259d\u0259 \u201cbina tikintisi f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan v\u0259\u201d s\u00f6zl\u0259ri \u00e7\u0131xar\u0131ls\u0131n;
\n1.56.5. a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 218.6-c\u0131 madd\u0259 \u0259lav\u0259 edilsin:
\n\u201c218.6. A\u015fa\u011f\u0131dak\u0131 hallarda sad\u0259l\u0259\u015fdirilmi\u015f vergi metodunu t\u0259tbiq etm\u0259k h\u00fcququ saxlan\u0131l\u0131r:
\n218.6.1. p\u0259rak\u0259nd\u0259 sat\u0131\u015f qaydas\u0131nda mallar\u0131n t\u0259qdim edilm\u0259sini h\u0259yata ke\u00e7ir\u0259n vergi \u00f6d\u0259yicisi eyni zamanda topdansat\u0131\u015f qaydas\u0131nda mallar\u0131n sat\u0131\u015f\u0131n\u0131 h\u0259yata ke\u00e7irdikd\u0259, r\u00fcb \u0259rzind\u0259 elektron qaim\u0259-faktura il\u0259 r\u0259smil\u0259\u015fdirilm\u0259li olan \u0259m\u0259liyyatlar\u0131n h\u0259cmi \u00fcmumi ticar\u0259t \u0259m\u0259liyyatlar\u0131n\u0131n (sat\u0131\u015fdank\u0259nar g\u0259lirl\u0259r istisna olmaqla) h\u0259cminin 30 faizind\u0259n \u00e7ox olmad\u0131qda;
\n218.6.2. vergi \u00f6d\u0259yicisi kimi vergi orqan\u0131nda u\u00e7otda olmayan \u015f\u0259xsl\u0259r\u0259 (\u0259haliy\u0259) g\u00f6st\u0259ril\u0259n xidm\u0259tl\u0259rd\u0259n ba\u015fqa, xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259sini h\u0259yata ke\u00e7ir\u0259n \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n \u0259haliy\u0259 xidm\u0259tl\u0259 yana\u015f\u0131 h\u00fcquqi \u015f\u0259xsl\u0259r\u0259 v\u0259 vergi \u00f6d\u0259yicisi kimi vergi orqan\u0131nda u\u00e7otda olan fiziki \u015f\u0259xsl\u0259r\u0259 xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259si h\u0259yata ke\u00e7irilirs\u0259, r\u00fcb \u0259rzind\u0259 elektron qaim\u0259-faktura il\u0259 r\u0259smil\u0259\u015fdirilm\u0259li olan \u0259m\u0259liyyatlar\u0131n h\u0259cmi xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259si \u00fczr\u0259 \u00fcmumi \u0259m\u0259liyyatlar\u0131n (sat\u0131\u015fdank\u0259nar g\u0259lirl\u0259r istisna olmaqla) h\u0259cminin 30 faizind\u0259n \u00e7ox olmad\u0131qda.\u201d;
\n1.57. a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 218-1-ci madd\u0259 \u0259lav\u0259 edilsin:
\n\u201cMadd\u0259 218-1. Azadolmalar v\u0259 g\u00fcz\u0259\u015ftl\u0259r
\n218-1.1. Vergid\u0259n azadd\u0131r:
\n218-1.1.1. k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n istehsal\u00e7\u0131lar\u0131 (o c\u00fcml\u0259d\u0259n, s\u0259naye \u00fcsulu il\u0259) t\u0259r\u0259find\u0259n \u00f6zl\u0259rinin istehsal etdikl\u0259ri k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n sat\u0131\u015f\u0131ndan \u0259ld\u0259 edilmi\u015f hasilat\u0131n h\u0259cmi — 2014-c\u00fc il yanvar\u0131n 1-d\u0259n 10 il m\u00fcdd\u0259tin\u0259;
\n218-1.1.2. qanunla m\u00fc\u0259yy\u0259n edilmi\u015f hallarda d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 olan vergi borclar\u0131n\u0131n silinm\u0259sind\u0259n \u0259ld\u0259 olunan g\u0259lir;
\n218-1.1.3. m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n olunmu\u015f qaydada d\u00f6vl\u0259t b\u00fcdc\u0259sinin v\u0259saiti hesab\u0131na \u00f6d\u0259nil\u0259n ixrac t\u0259\u015fviqi;
\n218-1.1.4. bu M\u0259c\u0259ll\u0259 il\u0259 m\u00fc\u0259yy\u0259n olunmu\u015f qaydada g\u0259lirl\u0259rin v\u0259 x\u0259rcl\u0259rin u\u00e7otunu aparan, \u018fDV-nin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeydiyyata al\u0131nmayan v\u0259 \u0259m\u0259liyyatlar\u0131n\u0131n h\u0259cmi ard\u0131c\u0131l 12 ayl\u0131q d\u00f6vr\u00fcn ist\u0259nil\u0259n ay\u0131nda (aylar\u0131nda) 200.000 manatad\u0259k olan rezident m\u00fc\u0259ssis\u0259nin t\u0259sis\u00e7isi (pay\u00e7\u0131s\u0131) v\u0259 yaxud s\u0259hmdarlar\u0131 olan \u015f\u0259xsl\u0259r\u0259 \u00f6d\u0259nil\u0259n dividendl\u0259r;
\n218-1.1.5. m\u00fclkiyy\u0259td\u0259 olan ya\u015fay\u0131\u015f v\u0259 qeyri-ya\u015fay\u0131\u015f sah\u0259l\u0259rinin, habel\u0259 torpaq sah\u0259l\u0259rinin t\u0259qdim edilm\u0259si \u00fczr\u0259 a\u015fa\u011f\u0131dak\u0131 t\u0259qdim edilm\u0259 hallar\u0131:
\n218-1.1.5.1. fiziki \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n az\u0131 3 t\u0259qvim ili \u0259rzind\u0259 ya\u015fay\u0131\u015f yeri \u00fczr\u0259 qeydiyyatda oldu\u011fu ya\u015fay\u0131\u015f sah\u0259l\u0259rinin t\u0259qdim edilm\u0259si;
\n218-1.1.5.2. bu M\u0259c\u0259ll\u0259nin 102.1.3.2-ci, 102.1.18-ci, 106.1.16-c\u0131, 144.1.1-ci v\u0259 144.1.2-ci madd\u0259l\u0259rind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f hallar;
\n218-1.1.5.3. fiziki \u015f\u0259xsl\u0259rin x\u00fcsusi m\u00fclkiyy\u0259tind\u0259 olan ya\u015fay\u0131\u015f sah\u0259l\u0259rinin 30 kvadratmetr olan sah\u0259si.
\n218-1.2. P\u0259rak\u0259nd\u0259 sat\u0131\u015f qaydas\u0131nda mallar\u0131n sat\u0131\u015f\u0131n\u0131n h\u0259yata ke\u00e7irilm\u0259si \u00fczr\u0259 ticar\u0259t f\u0259aliyy\u0259ti v\u0259 (v\u0259 ya) ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicil\u0259ri t\u0259r\u0259find\u0259n b\u00fcdc\u0259y\u0259 \u00f6d\u0259nilm\u0259li olan verginin m\u0259bl\u0259\u011fi 2019-cu il yanvar\u0131n 1-d\u0259n 3 il m\u00fcdd\u0259tin\u0259 \u201c\u0130stehlak\u00e7\u0131lar\u0131n h\u00fcquqlar\u0131n\u0131n m\u00fcdafi\u0259si haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanunu il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f POS-terminal vasit\u0259sil\u0259 na\u011fds\u0131z qaydada apar\u0131lan \u00f6d\u0259ni\u015fl\u0259rin \u00fcmumi hasilatdak\u0131 x\u00fcsusi \u00e7\u0259kisin\u0259 uy\u011fun m\u00fc\u0259yy\u0259n edil\u0259n verginin 25 faizi h\u0259cmind\u0259 azald\u0131l\u0131r.
\nBu g\u00fcz\u0259\u015ftin al\u0131nmas\u0131 h\u00fcququ m\u00fc\u0259yy\u0259n edil\u0259rk\u0259n, vergi orqan\u0131nda u\u00e7otda olan \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n POS-terminal vasit\u0259sil\u0259 apar\u0131lan \u00f6d\u0259ni\u015fl\u0259rin m\u0259bl\u0259\u011fi n\u0259z\u0259r\u0259 al\u0131nm\u0131r.\u201d;
\n1.58. 219.3-c\u00fc v\u0259 219.7-219.11-ci madd\u0259l\u0259r l\u0259\u011fv edilsin;
\n1.59. 220-ci madd\u0259 \u00fczr\u0259:
\n1.59.1. 220.8-ci madd\u0259nin birinci abzas\u0131nda \u201cBina tikintisi f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r \u00fc\u00e7\u00fcn sad\u0259l\u0259\u015fdirilmi\u015f vergi bu M\u0259c\u0259ll\u0259nin 219.3-c\u00fc madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n vergitutma obyektinin h\u0259r kvadratmetri \u00fc\u00e7\u00fcn 45 manat, bu\u201d s\u00f6zl\u0259ri \u201cBu\u201d s\u00f6z\u00fc il\u0259 \u0259v\u0259z edilsin;
\n1.59.2. 220.8.1-ci madd\u0259nin c\u0259dv\u0259l hiss\u0259sind\u0259 \u201cBina tikintisi f\u0259aliyy\u0259tinin faktiki h\u0259yata ke\u00e7irildiyi (binan\u0131n faktiki yerl\u0259\u015fdiyi), habel\u0259 torpaq sah\u0259sinin yerl\u0259\u015fdiyi \u0259razi \u00fczr\u0259 \u0259msal\u201d s\u00f6zl\u0259ri \u201cYa\u015fay\u0131\u015f v\u0259 qeyri-ya\u015fay\u0131\u015f sah\u0259l\u0259rinin v\u0259 torpa\u011f\u0131n yerl\u0259\u015fdiyi \u0259razi \u00fczr\u0259 \u0259msal\u201d s\u00f6zl\u0259ri il\u0259 \u0259v\u0259z edilsin;
\n1.59.3. 220.8-1-ci madd\u0259d\u0259 \u201cBina tikintisi f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r \u00fc\u00e7\u00fcn tikil\u0259n binan\u0131n qeyri-ya\u015fay\u0131\u015f sah\u0259l\u0259ri \u00fczr\u0259 sad\u0259l\u0259\u015fdirilmi\u015f vergi, habel\u0259 bu\u201d s\u00f6zl\u0259ri \u201cBu\u201d s\u00f6z\u00fc il\u0259 \u0259v\u0259z edilsin;
\n1.59.4. 220.10-cu madd\u0259nin c\u0259dv\u0259l hiss\u0259sind\u0259 birinci halda \u201c30\u201d r\u0259q\u0259mi \u201c20\u201d r\u0259q\u0259mi il\u0259, ikinci halda \u201c30\u201d r\u0259q\u0259mi \u201c15\u201d r\u0259q\u0259mi il\u0259 v\u0259 \u201cia\u015f\u0259 obyektl\u0259rind\u0259 m\u00fc\u015ft\u0259ril\u0259r\u0259 xidm\u0259t g\u00f6st\u0259r\u0259n fiziki \u015f\u0259xsl\u0259r (ofisiant), g\u00f6z\u0259t\u00e7i v\u0259 dig\u0259r analoji i\u015fl\u0259r\u201d s\u00f6zl\u0259ri \u201cg\u00f6z\u0259t\u00e7i v\u0259 ia\u015f\u0259 obyektl\u0259rind\u0259 m\u00fc\u015ft\u0259ril\u0259r\u0259 xidm\u0259t g\u00f6st\u0259r\u0259n fiziki \u015f\u0259xsl\u0259r (ofisiant)\u201d s\u00f6zl\u0259ri il\u0259 \u0259v\u0259z edilsin;
\n1.60. 221-ci madd\u0259 \u00fczr\u0259:
\n1.60.1. 221.5-ci madd\u0259 l\u0259\u011fv edilsin;
\n1.60.2. 221.6-c\u0131 madd\u0259d\u0259 \u201c218.1.3-c\u00fc v\u0259 218.4-c\u00fc madd\u0259l\u0259rind\u0259\u201d s\u00f6zl\u0259ri \u201c218.4-c\u00fc madd\u0259sind\u0259\u201d s\u00f6zl\u0259ri il\u0259 \u0259v\u0259z edilsin;
\n1.60.3. 221.7-ci madd\u0259d\u0259 \u201c, 218.2-ci v\u0259 218.3-c\u00fc\u201d s\u00f6zl\u0259ri \u201cv\u0259 218.2-ci\u201d s\u00f6zl\u0259ri il\u0259 \u0259v\u0259z edilsin.
\nMadd\u0259 2. Ke\u00e7id m\u00fcdd\u0259alar\u0131
\n2.1. 2020-ci il 1 yanvar tarixin\u0259d\u0259k al\u0131nm\u0131\u015f mallara, i\u015fl\u0259r\u0259 v\u0259 xidm\u0259tl\u0259r\u0259 g\u00f6r\u0259 \u00f6d\u0259nil\u0259n \u018fDV-nin \u0259v\u0259zl\u0259\u015fdirilm\u0259si bu Qanun q\u00fcvv\u0259y\u0259 min\u0259n\u0259d\u0259k m\u00f6vcud olan qaydada h\u0259yata ke\u00e7irilir. Al\u0131nm\u0131\u015f mallara, i\u015fl\u0259r\u0259 v\u0259 xidm\u0259tl\u0259r\u0259 g\u00f6r\u0259 \u00f6d\u0259nilmi\u015f \u018fDV-nin elektron qaim\u0259-faktura il\u0259 \u0259v\u0259zl\u0259\u015fdirilm\u0259si 2020-ci il 1 yanvar tarixind\u0259n sonra apar\u0131lan \u0259m\u0259liyyatlara m\u00fcnasib\u0259td\u0259 t\u0259tbiq edilir.
\n2.2. Bu Qanun q\u00fcvv\u0259y\u0259 min\u0259n\u0259d\u0259k tikinti obyektinin tikinti-qura\u015fd\u0131rma i\u015fl\u0259rin\u0259 ba\u015flam\u0131\u015f v\u0259 sad\u0259l\u0259\u015fdirilmi\u015f vergitutma metodunu t\u0259tbiq ed\u0259n vergi \u00f6d\u0259yicisi h\u0259min tikinti-qura\u015fd\u0131rma i\u015fl\u0259ri \u00fczr\u0259 vergil\u0259ri bu Qanun q\u00fcvv\u0259y\u0259 min\u0259n\u0259d\u0259k m\u00f6vcud olan qaydada \u00f6d\u0259yir.
\nTikinti-qura\u015fd\u0131rma i\u015fl\u0259rin\u0259 2019-cu il 1 dekabr tarixind\u0259n ba\u015flam\u0131\u015f vergi \u00f6d\u0259yicisi h\u0259min tikinti-qura\u015fd\u0131rma i\u015fl\u0259ri \u00fczr\u0259 se\u00e7diyi vergitutma metodu bar\u0259d\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n olunmu\u015f m\u0259lumat formas\u0131n\u0131 2020-ci il 1 yanvar tarixin\u0259d\u0259k t\u0259qdim etm\u0259dikd\u0259 tikil\u0259n binalar \u00fczr\u0259 yaranan vergi \u00f6hd\u0259likl\u0259ri bu Qanunla m\u00fc\u0259yy\u0259n olunmu\u015f qaydada yerin\u0259 yetirilir.
\n2.3. Bu Qanun 2020-ci il yanvar\u0131n 1-d\u0259n q\u00fcvv\u0259y\u0259 minir.
\n\u0130lham \u018fliyev
\nAz\u0259rbaycan Respublikas\u0131n\u0131n Prezidenti
\nBak\u0131 \u015f\u0259h\u0259ri, \u201c___\u201d ________ 2019-cu il
\n\u2116 ___<\/div>\n
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<\/p>","protected":false},"excerpt":{"rendered":"

\u0418\u0437\u0432\u0438\u043d\u0438\u0442\u0435, \u044d\u0442\u043e\u0442 \u0442\u0435\u0445\u0442 \u0434\u043e\u0441\u0442\u0443\u043f\u0435\u043d \u0442\u043e\u043b\u044c\u043a\u043e \u0432 “Az\u0259rbaycanca”. 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