{"id":601,"date":"2023-09-01T12:14:41","date_gmt":"2023-09-01T08:14:41","guid":{"rendered":"https:\/\/ambbaku.esteri.it\/?page_id=601"},"modified":"2023-09-27T12:39:35","modified_gmt":"2023-09-27T08:39:35","slug":"sah%c9%99l%c9%99r-uzr%c9%99-m%c9%99lumatlar","status":"publish","type":"page","link":"https:\/\/ambbaku.esteri.it\/az\/sirk%c9%99tl%c9%99r-ucun-xidm%c9%99tl%c9%99r\/sah%c9%99l%c9%99r-uzr%c9%99-m%c9%99lumatlar\/","title":{"rendered":"Sah\u0259l\u0259r \u00fczr\u0259 m\u0259lumatlar"},"content":{"rendered":"

Bu b\u00f6lm\u0259d\u0259 Az\u0259rbaycan Respublikas\u0131nda q\u00fcvv\u0259d\u0259 olan vergi rejimi haqq\u0131nda m\u0259lumat verilir. Vergil\u0259r a\u015fa\u011f\u0131dak\u0131 n\u00f6vl\u0259r\u0259 b\u00f6l\u00fcn\u00fcr: d\u00f6vl\u0259t vergil\u0259ri<\/strong> (vergi m\u0259c\u0259ll\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f v\u0259 b\u00fct\u00fcn Az\u0259rbaycan \u0259razisind\u0259 m\u0259cburi olan), Muxtar Respublika vergil\u0259ri<\/strong> (vergi m\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n qanunvericiliyin\u0259 \u0259sas\u0259n n\u0259z\u0259rd\u0259 tutulmu\u015f v\u0259 h\u0259min \u0259razid\u0259 icbari olan) v\u0259 b\u0259l\u0259diyy\u0259 vergil\u0259ri<\/strong> (vergi m\u0259c\u0259ll\u0259si v\u0259 q\u00fcvv\u0259d\u0259 olan qanunvericilikl\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f, ayr\u0131-ayr\u0131 b\u0259l\u0259diyy\u0259l\u0259rin \u0259razisind\u0259 icbari olan).<\/p>\n

A\u015fa\u011f\u0131da 2008-ci il qanunvericiliyin\u0259 uy\u011fun olan b\u00fct\u00fcn vergi n\u00f6vl\u0259ri haqq\u0131nda m\u0259lumat \u0259ld\u0259 ed\u0259 bil\u0259rsiniz:<\/p>\n

– Vergi \u00f6d\u0259yicil\u0259rinin qeydiyyat\u0131<\/p>\n

– M\u0259nf\u0259\u0259t vergisi<\/p>\n

– \u018flav\u0259 d\u0259y\u0259r vergisi (\u018fDV)<\/p>\n

– \u0130stehlak vergisi<\/p>\n

– \u018fmlak vergisi<\/p>\n

– M\u0259d\u0259n vergisi<\/p>\n

– Sad\u0259l\u0259\u015fdirilmi\u015f vergi qaydalar\u0131<\/p>\n

– N\u0259qliyyat vasit\u0259l\u0259rinin s\u00fcr\u00fcc\u00fcl\u0259ri \u00fc\u00e7\u00fcn sad\u0259l\u0259\u015fdirilmi\u015f vergi qaydalar\u0131<\/p>\n

– Yol vergisi<\/p>\n

\n

VERG\u0130 \u00d6D\u018fY\u0130C\u0130L\u018fR\u0130N\u0130N QEYD\u0130YYATI<\/strong><\/p>\n

Vergi n\u0259zar\u0259tinin h\u0259yata ke\u00e7irilm\u0259si m\u0259qs\u0259di il\u0259, fiziki v\u0259 h\u00fcquqi \u015f\u0259xsl\u0259r vergi \u00f6d\u0259yicisi kimi vergi orqanlar\u0131nda vergi \u00f6d\u0259yicisinin eynil\u0259\u015fdirm\u0259 n\u00f6mr\u0259sini (V\u00d6EN<\/strong>) ver\u0259r\u0259k qeydiyyata al\u0131n\u0131rlar. H\u00fcquqi \u015f\u0259xsl\u0259r qeydiyyatdan ke\u00e7mi\u015f ofisl\u0259rinin yerl\u0259\u015fdiyi \u0259razinin vergi orqan\u0131nda qeydiyyatdan ke\u00e7m\u0259lidirl\u0259r. Vergi tutulan, Az\u0259rbaycan \u0259razisind\u0259 g\u0259lir \u0259ld\u0259 ed\u0259n qeyri-rezident fiziki \u015f\u0259xsl\u0259r, bu g\u0259lirin \u0259ld\u0259 edildiyi \u0259razid\u0259ki vergi orqanlar\u0131nda qeydiyyata al\u0131n\u0131rlar. Rezident fiziki \u015f\u0259xsl\u0259r, ya\u015fad\u0131\u011f\u0131 \u0259razinin vergi orqanlar\u0131nda qeydiyyata d\u00fc\u015fm\u0259lidirl\u0259r. \u018fg\u0259r vergi \u00f6d\u0259yicisi t\u0259s\u0259rr\u00fcfat subyektidirs\u0259, h\u0259min obyektin yerl\u0259\u015fdiyi \u0259razid\u0259 qeydiyyata d\u00fc\u015fm\u0259lidirl\u0259r. \u015e\u0259xsi sahibkarl\u0131q f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259n v\u0259 ayr\u0131-ayr\u0131 maliyy\u0259 hesabatlar\u0131 t\u0259rtib ed\u0259n h\u00fcquqi \u015f\u0259xsd\u0259n ayr\u0131 olan filiallar, habel\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n qanunlar\u0131na uy\u011fun olaraq yarad\u0131lm\u0131\u015f qeyri-rezident \u015f\u0259xsl\u0259rin daimi n\u00fcmay\u0259nd\u0259likl\u0259ri, ayr\u0131-ayr\u0131l\u0131qda TNT f\u0259rql\u0259ndirm\u0259 ni\u015fan\u0131 il\u0259 qeydiyyata al\u0131n\u0131rlar. H\u00fcquqi \u015f\u0259xsl\u0259r v\u0259 \u0259cn\u0259bi h\u00fcquqi \u015f\u0259xsl\u0259rin ayr\u0131-ayr\u0131 struktur b\u00f6lm\u0259l\u0259ri Vergil\u0259r Nazirliyi t\u0259r\u0259find\u0259n t\u0259sdiq edilmi\u015f kommersiya h\u00fcquqi \u015f\u0259xsl\u0259rin d\u00f6vl\u0259t qeydiyyat\u0131 bar\u0259d\u0259 \u0259riz\u0259y\u0259 a\u015fa\u011f\u0131dak\u0131 s\u0259n\u0259dl\u0259ri \u0259lav\u0259 ed\u0259r\u0259k, s\u0259lahiyy\u0259tli orqanlara m\u00fcraci\u0259t etm\u0259lidirl\u0259r. Daxili investisiyalarla m\u0259\u015f\u011ful olan kommersiya h\u00fcquqi \u015f\u0259xsl\u0259r \u00fc\u00e7\u00fcn:<\/p>\n

\u25cf t\u0259sis\u00e7i v\u0259 ya onun qanuni n\u00fcmay\u0259nd\u0259si t\u0259r\u0259find\u0259n t\u0259sdiq edilmi\u015f t\u0259\u015fkilat\u0131n \u0259sasnam\u0259si (iki n\u00fcsx\u0259d\u0259)<\/p>\n

\u25cf t\u0259qdim edilmi\u015f qeydiyyat \u00fc\u00e7\u00fcn m\u00fcraci\u0259t\u0259 \u0259lav\u0259d\u0259, t\u0259sis\u00e7il\u0259r (fiziki v\u0259 ya h\u00fcquqi \u015f\u0259xsl\u0259r) bar\u0259d\u0259 m\u00fcvafiq m\u0259lumatlar<\/p>\n

\u25cf \u015firk\u0259tin “menecerl\u0259rin\u0259” qanuni n\u00fcmay\u0259nd\u0259liyi t\u0259qdim etm\u0259k bar\u0259d\u0259 t\u0259sis\u00e7il\u0259rin q\u0259rar\u0131n\u0131n sur\u0259ti<\/p>\n

\u25cf t\u0259\u015fkilat\u0131n qeydiyyatdan ke\u00e7mi\u015f ofisinin h\u00fcquqi \u00fcnvan\u0131n\u0131 t\u0259sdiql\u0259y\u0259n s\u0259n\u0259d<\/p>\n

\u25cf m\u0259hdud m\u0259suliyy\u0259tli c\u0259miyy\u0259t, s\u0259hmdar c\u0259miyy\u0259ti, kredit t\u0259\u015fkilat\u0131, s\u0131\u011forta \u015firk\u0259tinin yarad\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 nizamnam\u0259 kapital\u0131n\u0131n miqdar\u0131n\u0131 t\u0259sdiql\u0259y\u0259n s\u0259n\u0259d.<\/p>\n

\u25cf t\u0259\u015fkilat x\u00fcsusi rejimd\u0259 i\u015fl\u0259diyi t\u0259qdird\u0259, bu m\u0259lumatlar\u0131 t\u0259sdiql\u0259y\u0259n x\u00fcsusi bir s\u0259n\u0259d<\/p>\n

\u25cf m\u00fcraci\u0259t t\u0259sis\u00e7i(l\u0259r)nin v\u0259kili t\u0259r\u0259find\u0259n imzaland\u0131\u011f\u0131 t\u0259qdird\u0259, v\u0259kal\u0259tnam\u0259ni t\u0259sdiq ed\u0259n m\u0259ktub<\/p>\n

Xarici ticar\u0259t t\u0259\u015fkilat\u0131na m\u0259xsus ayr\u0131-ayr\u0131 struktur b\u00f6lm\u0259l\u0259rinin qeydiyyat\u0131 \u00fc\u00e7\u00fcn s\u0259lahiyy\u0259tli orqanlara a\u015fa\u011f\u0131dak\u0131 s\u0259n\u0259dl\u0259r t\u0259qdim edilm\u0259lidir:<\/p>\n

\u25cf qurumun t\u0259\u015fkilata \u00fczvl\u00fcy\u00fcn\u00fc t\u0259sdiq ed\u0259n \u0259sasnam\u0259<\/p>\n

qurumun t\u0259sis\u00e7isi xarici h\u00fcquqi \u015f\u0259xs oldu\u011fu halda, xarici \u00f6lk\u0259d\u0259 qeydiyyatdan ke\u00e7m\u0259sini t\u0259sdiq ed\u0259n s\u0259n\u0259dl\u0259r<\/p>\n

qurumun qeydiyyatdan ke\u00e7mi\u015f ofisinin h\u00fcquqi \u00fcnvan\u0131n\u0131 t\u0259sdiql\u0259y\u0259n s\u0259n\u0259d<\/p>\n

t\u0259\u015fkilat\u0131n x\u00fcsusi rejimd\u0259 i\u015fl\u0259diyi halda, bu m\u0259lumatlar\u0131 t\u0259sdiql\u0259y\u0259n x\u00fcsusi s\u0259n\u0259d<\/p>\n

m\u00fcraci\u0259t t\u0259sis\u00e7i(l\u0259r)nin v\u0259kili t\u0259r\u0259find\u0259n imzaland\u0131\u011f\u0131 t\u0259qdird\u0259, v\u0259kal\u0259tnam\u0259ni t\u0259sdiq ed\u0259n m\u0259ktub<\/p>\n

\n

M\u0259nf\u0259\u0259t vergisi<\/strong><\/p>\n

Vergi \u00f6d\u0259yicisinin m\u0259nf\u0259\u0259ti (vergisiz g\u0259lir istisna olmaqla), g\u0259lirl\u0259 g\u0259lird\u0259n \u00e7\u0131x\u0131lan x\u0259rcl\u0259r aras\u0131ndak\u0131 f\u0259rqdir. Az\u0259rbaycan Respublikas\u0131nda f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n v\u0259 ya (g\u00f6st\u0259rm\u0259y\u0259n) \u015firk\u0259tl\u0259r m\u0259nf\u0259\u0259t vergisinin \u00f6d\u0259yicil\u0259ridir. Fiziki \u015f\u0259xs say\u0131lmayan h\u0259r hans\u0131 bir \u0259cn\u0259bi m\u0259nf\u0259\u0259t vergisi \u00f6d\u0259y\u0259n \u015firk\u0259t kimi q\u0259bul edilir. Rezident \u015firk\u0259tin vergi bazas\u0131 h\u0259m Az\u0259rbaycan Respublikas\u0131nda \u0259ld\u0259 edilmi\u015f, h\u0259m d\u0259 xaricd\u0259n g\u0259l\u0259n m\u0259nf\u0259\u0259tl\u0259 t\u0259msil olunur. Qeyri-rezident \u015firk\u0259tin qazanc\u0131 is\u0259, yaln\u0131z Az\u0259rbaycandak\u0131 m\u0259nb\u0259l\u0259rd\u0259n \u0259ld\u0259 edilir.<\/p>\n

Bir m\u00fc\u0259ssis\u0259nin g\u0259lirin\u0259 t\u0259tbiq edil\u0259n vergi 22% t\u0259\u015fkil edir.<\/p>\n

Vergid\u0259n azad olan subyektl\u0259r:<\/p>\n

sahibkarl\u0131q f\u0259aliyy\u0259tind\u0259n g\u0259l\u0259n g\u0259lirl\u0259r istisna olmaqla, xeyriyy\u0259 t\u0259\u015fkilatlar\u0131n\u0131n g\u0259liri ;<\/p>\n

t\u0259qa\u00fcdl\u0259r, t\u0259hsil haqlar\u0131 v\u0259 qeyri-kommersiya t\u0259\u015fkilatlar\u0131ndan al\u0131nan ian\u0259l\u0259r;<\/p>\n

sahibkarl\u0131q f\u0259aliyy\u0259tind\u0259n \u0259ld\u0259 olunan g\u0259lirl\u0259r istisna olmaqla, beyn\u0259lxalq, d\u00f6vl\u0259tl\u0259raras\u0131 v\u0259 h\u00f6kum\u0259tl\u0259raras\u0131 t\u0259\u015fkilatlar\u0131n g\u0259lirl\u0259ri;<\/p>\n

d\u00f6vl\u0259t orqanlar\u0131n\u0131n g\u0259lirl\u0259ri, yerli h\u00f6kum\u0259t t\u0259\u015fkilatlar\u0131n\u0131n v\u0259 hakimiyy\u0259t orqanlar\u0131n\u0131n b\u00fcdc\u0259 fondlar\u0131 (sahibkarl\u0131q f\u0259aliyy\u0259tind\u0259n \u0259ld\u0259 edil\u0259nl\u0259r istisna olmaqla);<\/p>\n

Az\u0259rbaycan Respublikas\u0131 Milli Bank\u0131, onun idar\u0259l\u0259rinin v\u0259 Az\u0259rbaycan Respublikas\u0131 D\u00f6vl\u0259t Neft Fondunun g\u0259lirl\u0259ri (fondlar\u0131n\u0131n t\u0259xsisat\u0131ndan \u0259ld\u0259 edil\u0259n m\u0259nf\u0259\u0259t istisna olmaqla););<\/p>\n

\u201c\u018fman\u0259t s\u0131\u011fortas\u0131 fondlar\u0131\u201d (h\u0259r hans\u0131 bir s\u0131\u011forta hadis\u0259si il\u0259 \u0259laq\u0259li z\u0259r\u0259r m\u0259bl\u0259\u011fl\u0259ri istisna olmaqla) kimi s\u0131\u011forta \u00f6d\u0259ni\u015fl\u0259ri;<\/p>\n

x\u00fcsusi t\u0259hsil m\u00fc\u0259ssis\u0259l\u0259rind\u0259n \u0259ld\u0259 olunan g\u0259lirl\u0259r (sa\u011flaml\u0131\u011f\u0131 z\u0259if olan insanlar\u0131 d\u0259st\u0259kl\u0259m\u0259k \u00fc\u00e7\u00fcn yarad\u0131lm\u0131\u015fd\u0131r), i\u015f f\u0259aliyy\u0259tind\u0259n \u0259ld\u0259 edil\u0259n g\u0259lirl\u0259r istisna olmaqla;<\/p>\n

Az\u0259rbaycan Respublikas\u0131n\u0131n qanunvericiliyin\u0259 uy\u011fun olaraq, d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n \u00e7\u0131xar\u0131lan vergil\u0259rin k\u00f6\u00e7\u00fcr\u00fclm\u0259sind\u0259n \u0259ld\u0259 edil\u0259n g\u0259lir;<\/p>\n

\u0259lill\u0259rin v\u0259 ya sa\u011flaml\u0131q imkanlar\u0131 m\u0259hdud u\u015faqlar\u0131n ictimai t\u0259\u015fkilatlar\u0131na m\u0259nsub m\u00fc\u0259ssis\u0259l\u0259rin \u0259mlak vergisi, bu m\u00fc\u0259ssis\u0259l\u0259rd\u0259 \u00e7al\u0131\u015fanlar\u0131n 50% -i \u0259lill\u0259r v\u0259 ya sa\u011flaml\u0131q imkanlar\u0131 m\u0259hdud 18 ya\u015f\u0131nad\u0259k insanlar olmad\u0131\u011f\u0131 t\u0259qdird\u0259 50%-\u0259 endirilm\u0259lidir.<\/p>\n

A\u015fa\u011f\u0131dak\u0131 hallar istisna olmaqla, \u0259ld\u0259 olunmu\u015f g\u0259lirl\u0259rl\u0259 ba\u011fl\u0131 b\u00fct\u00fcn x\u0259rcl\u0259r v\u0259 qanunla n\u0259z\u0259rd\u0259 tutulmu\u015f \u00f6d\u0259ni\u015fl\u0259rd\u0259n vergi tutulur:<\/p>\n

da\u015f\u0131nmaz \u0259mlaklar\u0131n al\u0131nmas\u0131 v\u0259 qura\u015fd\u0131r\u0131lmas\u0131 \u00fc\u00e7\u00fcn \u00e7\u0259kil\u0259n x\u0259rcl\u0259r, habel\u0259 kapital x\u0259rcl\u0259ri hesab edil\u0259n dig\u0259r x\u0259rcl\u0259r;<\/p>\n

qeyri-kommersiya f\u0259aliyy\u0259ti il\u0259 ba\u011fl\u0131 x\u0259rcl\u0259r;<\/p>\n

i\u015f\u00e7il\u0259rin yem\u0259k v\u0259 \u0259yl\u0259nc\u0259 x\u0259rcl\u0259ri, h\u0259m\u00e7inin m\u0259nzil v\u0259 dig\u0259r sosial x\u0259rcl\u0259r.<\/p>\n

Vergi tutulan x\u0259rcl\u0259r is\u0259 a\u015fa\u011f\u0131dak\u0131lard\u0131r:<\/p>\n

xaricd\u0259n al\u0131nan borclar \u00fczr\u0259 faizl\u0259rin h\u0259qiqi m\u0259bl\u0259\u011fi faizl\u0259rin hesabland\u0131\u011f\u0131 d\u00f6vrd\u0259 g\u0259lird\u0259n eyni valyutada v\u0259 ox\u015far \u015f\u0259rtl\u0259rl\u0259 kreditl\u0259r \u00fczr\u0259 banklararas\u0131 ticar\u0259td\u0259 orta faiz d\u0259r\u0259c\u0259sinin 125% -d\u0259n \u00e7ox olmayan m\u0259bl\u0259\u011fd\u0259 \u00e7\u0131x\u0131l\u0131r;<\/p>\n

mallar, yerin\u0259 yetirilmi\u015f i\u015fl\u0259r v\u0259 xidm\u0259tl\u0259r \u00fczr\u0259 borclar, \u0259g\u0259r onlardan \u0259ld\u0259 olunan g\u0259lir \u0259vv\u0259ll\u0259r sahibkarl\u0131q f\u0259aliyy\u0259tind\u0259n \u0259ld\u0259 olunan \u00fcmumi g\u0259lir\u0259 daxil edilmi\u015fdirs\u0259;<\/p>\n

banklar v\u0259 m\u00fc\u0259yy\u0259n bank f\u0259aliyy\u0259ti n\u00f6vl\u0259ri il\u0259 m\u0259\u015f\u011ful olan kredit ittifaqlar\u0131 t\u0259r\u0259find\u0259n qanunvericilikd\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada v\u0259 f\u0259aliyy\u0259t t\u0259snifat\u0131na uy\u011fun olaraq, x\u00fcsusi ehtiyat fondlar\u0131n\u0131n yarad\u0131lmas\u0131 \u00fc\u00e7\u00fcn t\u0259yin olunan m\u0259bl\u0259\u011f;<\/p>\n

Az\u0259rbaycan Respublikas\u0131n\u0131n qanunlar\u0131 il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydalar \u00e7\u0259r\u00e7iv\u0259sind\u0259 s\u0131\u011forta i\u015fi il\u0259 m\u0259\u015f\u011ful olan h\u00fcquqi \u015f\u0259xs t\u0259r\u0259find\u0259n ehtiyat s\u0131\u011forta fondlar\u0131n\u0131n yarad\u0131lmas\u0131 \u00fc\u00e7\u00fcn t\u0259yin olunan m\u0259bl\u0259\u011f;<\/p>\n

m\u0259nf\u0259\u0259t m\u0259qs\u0259di il\u0259 apar\u0131lan t\u0259dqiqat, t\u0259dqiqat layih\u0259si v\u0259 eksperimental t\u0259dqiqat i\u015fl\u0259rinin x\u0259rcl\u0259ri (da\u015f\u0131nmaz \u0259mlak\u0131n al\u0131nmas\u0131, qura\u015fd\u0131r\u0131lmas\u0131 v\u0259 dig\u0259r \u0259sas x\u0259rcl\u0259r istisna olmaqla);<\/p>\n

sabit x\u0259rcl\u0259rin amortizasiyas\u0131;<\/p>\n

\u00f6z i\u015f\u00e7il\u0259rinin xeyrin\u0259 \u0259mlak\u0131n z\u0259r\u0259rd\u0259n s\u0131\u011fortalanmas\u0131, habel\u0259 xarici s\u0131\u011forta\u00e7\u0131lar il\u0259 ba\u011flanm\u0131\u015f h\u0259yat s\u0131\u011fortas\u0131 m\u00fcqavil\u0259l\u0259ri \u00fczr\u0259 s\u0131\u011forta haqlar\u0131 istisna olmaqla, s\u0131\u011fortal\u0131n\u0131n v\u0259 t\u0259krars\u0131\u011fortal\u0131n\u0131n \u00f6d\u0259diyi s\u0131\u011forta haqlar\u0131 g\u0259lird\u0259n \u00e7\u0131x\u0131l\u0131r;<\/p>\n

Vergi \u00f6d\u0259yicisi b\u00fct\u00fcn s\u0259n\u0259dl\u0259ri il\u0259 birlikd\u0259 g\u0259lir v\u0259 x\u0259rcl\u0259rin d\u0259qiq u\u00e7otuna sahib olmal\u0131 v\u0259 vergi b\u0259yannam\u0259sini hesabat ilind\u0259n sonrak\u0131 ilin 31 mart tarixin\u0259d\u0259k quruma t\u0259qdim etm\u0259lidir. G\u0259lir haqq\u0131nda hesabat\u0131 vaxt\u0131nda \u00fczrl\u00fc s\u0259b\u0259b olmadan t\u0259qdim etm\u0259y\u0259n \u015f\u0259xs\u0259 40 manat maliyy\u0259 c\u0259rim\u0259si t\u0259tbiq olunur.<\/p>\n

\n

\u018fLAV\u018f D\u018fY\u018fR VERG\u0130S\u0130<\/strong><\/p>\n

\u018fDV Az\u0259rbaycan Respublikas\u0131nda 1992-ci ild\u0259n b\u0259ri t\u0259tbiq olunan dolay\u0131 vergidir. \u018fDV tutulan \u015f\u0259xsl\u0259r bunlard\u0131r:<\/p>\n

\u018fDV \u00f6d\u0259yicisi kimi qeydiyyatdan ke\u00e7mi\u015f h\u0259r hans\u0131 bir fiziki v\u0259 ya h\u00fcquqi \u015f\u0259xs<\/p>\n

vergiy\u0259 c\u0259lb olunan mallar\u0131 Az\u0259rbaycan Respublikas\u0131na idxal ed\u0259n b\u00fct\u00fcn \u015f\u0259xsl\u0259r.<\/p>\n

bu c\u00fcr mal v\u0259 ya xidm\u0259tl\u0259r \u00fc\u00e7\u00fcn vergiy\u0259 c\u0259lb olunan, \u018fDV \u00f6d\u0259yicisi kimi qeydiyyata al\u0131nmadan f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n v\u0259 ya xidm\u0259t g\u00f6st\u0259r\u0259n qeyri-rezident \u015f\u0259xsl\u0259r<\/p>\n

istehlaka g\u00f6r\u0259 aksiz vergisi t\u0259tbiq olunan mal istehsal\u00e7\u0131lar\u0131<\/p>\n

\u018fn az\u0131 3 ay davam ed\u0259n v\u0259 d\u0259y\u0259ri 22.500 manatdan \u00e7ox olan vergi tutulan, \u0259m\u0259liyyatlarla sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan h\u0259r hans\u0131 bir \u015f\u0259xs \u018fDV qeydiyyat\u0131 \u00fc\u00e7\u00fcn vergi orqanlar\u0131na m\u00fcraci\u0259t etm\u0259lidir. \u0130nsanlar\u0131n v\u0259 mallar\u0131n da\u015f\u0131nmas\u0131n\u0131 h\u0259yata ke\u00e7ir\u0259nl\u0259r bu \u00f6hd\u0259liy\u0259 tabe deyill\u0259r (beyn\u0259lxalq n\u0259qliyyat olmad\u0131qda). M\u0259cburi \u018fDV qeydiyyat\u0131na al\u0131nmayan, sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xs, k\u00f6n\u00fcll\u00fc olaraq vergi orqanlar\u0131na m\u00fcraci\u0259t ed\u0259r\u0259k qeydiyyatdan ke\u00e7\u0259 bil\u0259r.<\/p>\n

\u018fDV \u00f6d\u0259yicisinin qeydiyyat\u0131n\u0131n \u0259vv\u0259lki tarixd\u0259n etibar\u0259n q\u00fcvv\u0259y\u0259 mindiyi hallar:<\/p>\n

m\u0259cburi qeydiyyat \u00fc\u00e7\u00fcn: qeydiyyat \u00f6hd\u0259liyinin yarand\u0131\u011f\u0131 hesabat d\u00f6vr\u00fcnd\u0259n sonrak\u0131 ilk g\u00fcn<\/p>\n

k\u00f6n\u00fcll\u00fc qeydiyyat \u00fc\u00e7\u00fcn: qeydiyyat \u00fc\u00e7\u00fcn m\u00fcraci\u0259tin verildiyi hesabat d\u00f6vr\u00fcnd\u0259n sonrak\u0131 ilk g\u00fcn<\/p>\n

vergi \u00f6d\u0259yicisinin qeydiyyatdan ke\u00e7m\u0259k \u00fc\u00e7\u00fcn m\u00fcraci\u0259tind\u0259 g\u00f6st\u0259ril\u0259n tarixd\u0259n etibar\u0259n<\/p>\n

Vergi orqan\u0131 \u00f6z t\u0259\u015f\u0259bb\u00fcs\u00fc il\u0259 qeydiyyatdan ke\u00e7\u0259 bil\u0259r v\u0259 vergi \u00f6d\u0259yicisin\u0259 qeydiyyata al\u0131nmas\u0131na baxmayaraq, birinci \u015f\u0259xs t\u0259r\u0259find\u0259n yerin\u0259 yetirilm\u0259diyi t\u0259qdird\u0259, qeydiyyat bar\u0259d\u0259 bildiri\u015fini g\u00f6nd\u0259r\u0259 bil\u0259r. Vergi \u00f6d\u0259yicisi f\u0259aliyy\u0259tini dayand\u0131r\u0131rsa, \u018fDV reyestrl\u0259rind\u0259n l\u0259\u011fv \u00fc\u00e7\u00fcn m\u00fcraci\u0259t etm\u0259lidir. Bu halda, l\u0259\u011fv \u015f\u0259xsin vergi tutulan \u0259m\u0259liyyatlar\u0131n\u0131n tamamil\u0259 dayand\u0131r\u0131ld\u0131\u011f\u0131 tarixd\u0259n q\u00fcvv\u0259y\u0259 minir. K\u00f6n\u00fcll\u00fc m\u00fcraci\u0259t etmi\u015f v\u0259 \u0259vv\u0259lki 12 ay \u0259rzind\u0259 vergi tutulan \u0259m\u0259liyyatlar\u0131 45.000 manat\u0131 ke\u00e7m\u0259y\u0259n \u015f\u0259xsin l\u0259\u011fv t\u0259l\u0259b etm\u0259si \u00fc\u00e7\u00fcn bir il vaxt\u0131 var. Vergi tutulan \u0259m\u0259liyyatlara, h\u00fcquqi \u015f\u0259xs yaratmadan s\u0259rb\u0259st sahibkarl\u0131q f\u0259aliyy\u0259ti \u00e7\u0259r\u00e7iv\u0259sind\u0259 mallar\u0131n t\u0259dar\u00fck\u00fc, xidm\u0259tl\u0259ri v\u0259 i\u015fl\u0259rin yerin\u0259 yetirilm\u0259si daxildir. Bu f\u0259aliyy\u0259t (vergid\u0259n azad olan mallar, f\u0259aliyy\u0259tl\u0259r v\u0259 xidm\u0259tl\u0259r istisna olmaqla), Az\u0259rbaycan Respublikas\u0131 \u0259razisind\u0259 h\u0259yata ke\u00e7irilm\u0259lidir. Mallar\u0131n idxal\u0131, vergisiz idxal istisna olmaqla, vergiy\u0259 c\u0259lb olunan bir \u0259m\u0259liyyat say\u0131l\u0131r. Az\u0259rbaycan \u0259razisind\u0259n ke\u00e7\u0259r\u0259k m\u00fcv\u0259qq\u0259ti idxal olunan mallar, habel\u0259 g\u00f6mr\u00fck qanunvericiliyin\u0259 \u0259sas\u0259n daxili istehlak \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulmu\u015f idxal mallar\u0131 hesab edilm\u0259y\u0259n mallar \u018fDV-y\u0259 c\u0259lb edilmir. \u018fDV d\u0259r\u0259c\u0259si vergi tutulan \u0259m\u0259liyyat d\u0259y\u0259rinin 18% -\u0259 b\u0259rab\u0259rdir.<\/p>\n

Bir \u015firk\u0259tin vergi \u00f6d\u0259yicisind\u0259n dig\u0259rin\u0259 sat\u0131lmas\u0131, t\u0259r\u0259fl\u0259rin sat\u0131\u015fdan sonrak\u0131 10 g\u00fcn \u0259rzind\u0259 vergi orqanlar\u0131na k\u00f6\u00e7\u00fcrm\u0259 bar\u0259d\u0259 yaz\u0131l\u0131 m\u0259lumat verdikl\u0259ri t\u0259qdird\u0259, vergi tutulan \u0259m\u0259liyyat hesab edilmir. Bu v\u0259ziyy\u0259td\u0259 \u015firk\u0259ti alan v\u0259 ya \u015firk\u0259ti q\u0259bul ed\u0259n \u015f\u0259xs eyni zamanda \u015firk\u0259tin b\u00fct\u00fcn h\u00fcquq v\u0259 v\u0259zif\u0259l\u0259rini q\u0259bul edir. Ticar\u0259t kompleksinin k\u00f6\u00e7\u00fcr\u00fclm\u0259si, k\u00f6\u00e7\u00fcr\u0259ni \u0259m\u0259liyyatdan \u0259vv\u0259lki d\u00f6vr\u0259 aid vergi, faiz v\u0259 maliyy\u0259 c\u0259rim\u0259l\u0259rini \u00f6d\u0259m\u0259kd\u0259n azad etmir.<\/p>\n

\n

\u0130STEHLAK VERG\u0130S\u0130<\/strong><\/p>\n

\u0130stehlak vergisi mallar\u0131n sat\u0131\u015f qiym\u0259tin\u0259 daxil olan vergidir. Az\u0259rbaycan Respublikas\u0131nda bu vergiy\u0259 c\u0259lb olunan mallar a\u015fa\u011f\u0131dak\u0131lard\u0131r:<\/p>\n

– h\u0259r n\u00f6v alkoqollu i\u00e7kil\u0259r<\/p>\n

– t\u00fct\u00fcn m\u0259hsullar\u0131<\/p>\n

– ya\u011f m\u0259hsullar\u0131
\n– y\u00fcng\u00fcl n\u0259qliyyat vasit\u0259l\u0259ri (x\u00fcsusi n\u0259qliyyat vasit\u0259l\u0259ri v\u0259 x\u00fcsusi texnika istisna olmaqla)
\n– istirah\u0259t v\u0259 ya idman \u00fc\u00e7\u00fcn yaxtalar v\u0259 bu m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulan dig\u0259r \u00fcz\u0259n vasit\u0259l\u0259r<\/p>\n

Vergi tutulan \u015f\u0259xsl\u0259r<\/p>\n

Az\u0259rbaycan Respublikas\u0131nda istehlak mallar\u0131 istehsal\u00e7\u0131lar\u0131<\/p>\n

Az\u0259rbaycan Respublikas\u0131nda istehlak mallar\u0131n\u0131n idxal\u00e7\u0131lar\u0131<\/p>\n

istehlak mallar\u0131n\u0131n istehsal\u0131nda birba\u015fa Az\u0259rbaycan \u0259razisind\u0259n k\u0259nar podrat\u00e7\u0131lar vasit\u0259si il\u0259 i\u015ftirak ed\u0259n Az\u0259rbaycan Respublikas\u0131n\u0131n sakinl\u0259ri<\/p>\n

Az\u0259rbaycan \u0259razisind\u0259 istehsal olunan istehlak mallar\u0131 \u00fc\u00e7\u00fcn vergi bazas\u0131 mallar\u0131n istehsal m\u00fc\u0259ssis\u0259l\u0259rind\u0259n (anbarlar v\u0259 ikinci d\u0259r\u0259c\u0259li saxlama sah\u0259l\u0259ri) \u00e7\u0131xd\u0131\u011f\u0131 andan, idxal olunan mallar \u00fc\u00e7\u00fcn is\u0259 g\u00f6mr\u00fck n\u0259zar\u0259ti xidm\u0259tind\u0259n ke\u00e7diyi andan hesablan\u0131r. Az\u0259rbaycan Respublikas\u0131nda istehsal olunan mallara g\u0259ldikd\u0259 vergi bazas\u0131 bel\u0259dir:<\/p>\n

Neft m\u0259hsullar\u0131 v\u0259 t\u00fct\u00fcn istehsal\u0131 \u00fc\u00e7\u00fcn \u018fDV v\u0259 istehlak vergisi \u00e7\u0131x\u0131ld\u0131qda, m\u0259bl\u0259\u011f s\u00f6z\u00fcged\u0259n mallar\u0131n bazar qiym\u0259tind\u0259n a\u015fa\u011f\u0131 olmad\u0131qda, vergi tutulan \u015f\u0259xsin qazand\u0131\u011f\u0131 v\u0259 ya \u0259ld\u0259 etdiyi g\u0259lir.<\/p>\n

b\u00fct\u00fcn dig\u0259r mallar \u00fc\u00e7\u00fcn Az\u0259rbaycan Respublikas\u0131na idxal olunan mallarla \u0259laq\u0259dar istehsal olunan m\u0259hsullar\u0131n miqdar\u0131.<\/p>\n

idxal olunan y\u00fcng\u00fcl n\u0259qliyyat vasit\u0259l\u0259ri, idman v\u0259 ya istirah\u0259t \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulmu\u015f yaxtalar v\u0259 dig\u0259r \u00fcz\u0259n n\u0259qliyyat vasit\u0259l\u0259ri \u00fc\u00e7\u00fcn m\u00fch\u0259rrikin h\u0259cmi.<\/p>\n

dig\u0259r idxal olunan mallar \u00fc\u00e7\u00fcn mallar\u0131n g\u00f6mr\u00fck d\u0259y\u0259ri, bazar qiym\u0259tl\u0259rind\u0259n a\u015fa\u011f\u0131 deyils\u0259.<\/p>\n

\u0130stisnalar aiddir:<\/p>\n