\u201cFaktiki olaraq \u00fc\u00e7\u00fcnc\u00fc \u015f\u0259xsl\u0259r \u00fc\u00e7\u00fcn mallar\u0131 idxal v\u0259 ya ixrac ed\u0259n \u015f\u0259xsl\u0259rin risk meyarlar\u0131 \u0259sas\u0131nda m\u00fc\u0259yy\u0259n edilm\u0259si Qaydalar\u0131\u201d t\u0259sdiql\u0259nib.<\/p>\n
ARANTV.AZ<\/b>-\u0131n m\u0259lumat\u0131na g\u00f6r\u0259, bununla ba\u011fl\u0131 D\u00f6vl\u0259t G\u00f6mr\u00fck Komit\u0259sinin s\u0259dri S\u0259f\u0259r Mehdiyev q\u0259rar imzalay\u0131b.<\/p>\n
Bu qaydalar Prezidentin \u201c\u0130dxal-ixrac \u0259m\u0259liyyatlar\u0131 \u00fczr\u0259 b\u00fcdc\u0259 g\u0259lirl\u0259rini t\u0259min ed\u0259n qurumlar\u0131n birg\u0259 n\u0259zar\u0259tinin h\u0259yata ke\u00e7irilm\u0259si Qaydalar\u0131\u201dn\u0131n t\u0259sdiq edilm\u0259si haqq\u0131nda 2019-cu il 11 iyun tarixli 734 n\u00f6mr\u0259li f\u0259rman\u0131n\u0131n 3-c\u00fc hiss\u0259sin\u0259 \u0259sas\u0259n haz\u0131rlan\u0131b.<\/p>\n
Qaydalar faktiki olaraq \u00fc\u00e7\u00fcnc\u00fc \u015f\u0259xsl\u0259r \u00fc\u00e7\u00fcn mallar\u0131 idxal v\u0259 ya ixrac ed\u0259n \u015f\u0259xsl\u0259rin risk meyarlar\u0131 \u0259sas\u0131nda m\u00fc\u0259yy\u0259n edilm\u0259si qaydalar\u0131n\u0131 t\u0259nziml\u0259yir.<\/p>\n
Risk meyarlar\u0131\u00a0faktiki olaraq \u00fc\u00e7\u00fcnc\u00fc \u015f\u0259xsl\u0259r \u00fc\u00e7\u00fcn mallar\u0131 idxal v\u0259 ya ixrac ed\u0259n \u015f\u0259xsl\u0259rin m\u00fc\u0259yy\u0259n edilm\u0259si \u00fc\u00e7\u00fcn bu qaydalarda n\u0259z\u0259rd\u0259 tutulan riskli hesab olunan hallar\u0131n m\u0259cmusudur.<\/p>\n
\u00dc\u00e7\u00fcnc\u00fc \u015f\u0259xsl\u0259r \u00fc\u00e7\u00fcn mallar\u0131 idxal v\u0259 ya ixrac ed\u0259n \u015f\u0259xsl\u0259r a\u015fa\u011f\u0131da qeyd olunan risk meyarlar\u0131ndan biri v\u0259 ya bir ne\u00e7\u0259si \u0259sas\u0131nda m\u00fc\u0259yy\u0259n edilir:<\/p>\n
istehsal f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan vergi \u00f6d\u0259yicil\u0259rinin t\u0259qdim etdiyi elektron qaim\u0259-fakturalarda istehsal etdiyi, ticar\u0259t f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan vergi \u00f6d\u0259yicil\u0259rinin t\u0259qdim etdiyi mallar \u00fczr\u0259 elektron qaim\u0259-fakturalarda ald\u0131\u011f\u0131 v\u0259 ya idxal etdiyi mal \u00e7e\u015fidl\u0259rind\u0259n f\u0259rqli mal \u00e7e\u015fidl\u0259rinin g\u00f6st\u0259rildiyi a\u015fkar edildikd\u0259;<\/p>\n
idxal v\u0259 ya ixrac \u0259m\u0259liyyatlar\u0131 aparan vergi \u00f6d\u0259yicisinin vergi orqan\u0131nda qeydiyyatda olan anbar\u0131n\u0131n v\u0259 ya dig\u0259r t\u0259s\u0259rr\u00fcfat subyektinin (obyektinin) sah\u0259si v\u0259 m\u00f6vcud \u015f\u0259raiti idxal edil\u0259n mallar\u0131n h\u0259cmi v\u0259 n\u00f6v\u00fc il\u0259 uy\u011funluq t\u0259\u015fkil etm\u0259dikd\u0259 v\u0259 ya h\u0259r hans\u0131 \u00fc\u00e7\u00fcnc\u00fc \u015f\u0259xsl\u0259 saxlanma m\u00fcqavil\u0259si ba\u011flamad\u0131qda;<\/p>\n
idxal v\u0259 ya ixrac \u0259m\u0259liyyatlar\u0131 aparan f\u0259rdi sahibkar v\u0259 ya idxalat\u00e7\u0131 h\u00fcquqi \u015f\u0259xsin r\u0259hb\u0259ri v\u0259 ya t\u0259sis\u00e7isi bu Qaydalar\u0131n 3-c\u00fc hiss\u0259si il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n risk meyarlar\u0131na \u0259sas\u0259n riskli hesab edil\u0259n dig\u0259r h\u00fcquqi \u015f\u0259xsin idar\u0259etm\u0259 orqan\u0131n\u0131n r\u0259hb\u0259ri v\u0259 ya t\u0259sis\u00e7isi olduqda;<\/p>\n
topdansat\u0131\u015f f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r son 2 (iki) ayda iki v\u0259 ya daha art\u0131q g\u00f6mr\u00fck b\u0259yannam\u0259si il\u0259 r\u0259smil\u0259\u015fdirdiyi mallar\u0131 elektron qaim\u0259-faktura t\u0259qdim etm\u0259kl\u0259 sat\u0131\u015f\u0131nda \u0259ks etdirm\u0259dikd\u0259;<\/p>\n
\u015f\u0259xsin yalan\u00e7\u0131 sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olmas\u0131n\u0131 t\u0259sdiq ed\u0259n qanuni q\u00fcvv\u0259y\u0259 minmi\u015f m\u0259hk\u0259m\u0259 q\u0259rar\u0131 olduqda;<\/p>\n
vergi \u00f6d\u0259yicisinin son alt\u0131\u00a0ay \u00fczr\u0259 idxal etdiyi mallar\u0131n h\u0259cmi onun h\u0259min d\u00f6vr \u00fczr\u0259 d\u00f6vriyy\u0259sind\u0259n az\u0131 iki\u00a0d\u0259f\u0259 art\u0131q olduqda;<\/p>\n
idxal v\u0259 ya ixrac \u0259m\u0259liyyatlar\u0131n\u0131n h\u0259cmi i\u015f\u00e7i say\u0131n\u0131n olmas\u0131n\u0131 t\u0259l\u0259b etm\u0259sin\u0259 baxmayaraq, vergi \u00f6d\u0259yicisinin b\u0259yannam\u0259sind\u0259 i\u015f\u00e7i say\u0131 g\u00f6st\u0259rilm\u0259dikd\u0259, \u0259m\u0259k m\u00fcqavil\u0259l\u0259rinin elektron informasiya sistemind\u0259 \u0259m\u0259k m\u00fcqavil\u0259si bildiri\u015fl\u0259ri m\u00fc\u0259yy\u0259n edilm\u0259dikd\u0259 v\u0259 ya i\u015f\u00e7i say\u0131 idxal \u0259m\u0259liyyatlar\u0131n\u0131n h\u0259cmin\u0259 uy\u011fun g\u00f6st\u0259rilm\u0259dikd\u0259.<\/p>\n
Qeyd ed\u0259k ki, q\u0259rar dekabr\u0131n 14-d\u0259 q\u00fcvv\u0259y\u0259 minib.\u00a0Oxu.Az<\/p>\n","protected":false},"excerpt":{"rendered":"
\u201cFaktiki olaraq \u00fc\u00e7\u00fcnc\u00fc \u015f\u0259xsl\u0259r \u00fc\u00e7\u00fcn mallar\u0131 idxal v\u0259 ya ixrac ed\u0259n \u015f\u0259xsl\u0259rin risk meyarlar\u0131 \u0259sas\u0131nda m\u00fc\u0259yy\u0259n edilm\u0259si Qaydalar\u0131\u201d t\u0259sdiql\u0259nib. ARANTV.AZ-\u0131n m\u0259lumat\u0131na g\u00f6r\u0259, bununla ba\u011fl\u0131 D\u00f6vl\u0259t G\u00f6mr\u00fck Komit\u0259sinin s\u0259dri S\u0259f\u0259r Mehdiyev q\u0259rar imzalay\u0131b. Bu qaydalar Prezidentin \u201c\u0130dxal-ixrac \u0259m\u0259liyyatlar\u0131 \u00fczr\u0259 b\u00fcdc\u0259 g\u0259lirl\u0259rini t\u0259min ed\u0259n qurumlar\u0131n birg\u0259 n\u0259zar\u0259tinin h\u0259yata ke\u00e7irilm\u0259si Qaydalar\u0131\u201dn\u0131n t\u0259sdiq edilm\u0259si haqq\u0131nda 2019-cu il 11 iyun tarixli 734 n\u00f6mr\u0259li f\u0259rman\u0131n\u0131n 3-c\u00fc hiss\u0259sin\u0259 \u0259sas\u0259n haz\u0131rlan\u0131b. Qaydalar faktiki olaraq \u00fc\u00e7\u00fcnc\u00fc \u015f\u0259xsl\u0259r \u00fc\u00e7\u00fcn mallar\u0131 idxal v\u0259 ya ixrac ed\u0259n \u015f\u0259xsl\u0259rin risk meyarlar\u0131 \u0259sas\u0131nda m\u00fc\u0259yy\u0259n edilm\u0259si qaydalar\u0131n\u0131 t\u0259nziml\u0259yir. Risk meyarlar\u0131\u00a0faktiki olaraq \u00fc\u00e7\u00fcnc\u00fc \u015f\u0259xsl\u0259r \u00fc\u00e7\u00fcn mallar\u0131…<\/p>\n","protected":false},"author":2,"featured_media":108069,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"categories":[19],"tags":[],"aioseo_notices":[],"gutentor_comment":0,"rttpg_featured_image_url":{"full":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/12\/ROM2236.jpg",620,414,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/12\/ROM2236.jpg",620,414,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/12\/ROM2236.jpg",620,414,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/12\/ROM2236-150x150.jpg",150,150,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/12\/ROM2236-300x200.jpg",300,200,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/12\/ROM2236.jpg",620,414,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/12\/ROM2236.jpg",620,414,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/12\/ROM2236.jpg",620,414,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/12\/ROM2236-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/12\/ROM2236.jpg",620,414,false]},"rttpg_author":{"display_name":"V\u00fcsal Rafiqo\u011flu","author_link":"https:\/\/arantv.az\/?author=2"},"rttpg_comment":0,"rttpg_category":"G\u00fcnd\u0259m<\/a>","rttpg_excerpt":"\u201cFaktiki olaraq \u00fc\u00e7\u00fcnc\u00fc \u015f\u0259xsl\u0259r \u00fc\u00e7\u00fcn mallar\u0131 idxal v\u0259 ya ixrac ed\u0259n \u015f\u0259xsl\u0259rin risk meyarlar\u0131 \u0259sas\u0131nda m\u00fc\u0259yy\u0259n edilm\u0259si Qaydalar\u0131\u201d t\u0259sdiql\u0259nib. ARANTV.AZ-\u0131n m\u0259lumat\u0131na g\u00f6r\u0259, bununla ba\u011fl\u0131 D\u00f6vl\u0259t G\u00f6mr\u00fck Komit\u0259sinin s\u0259dri S\u0259f\u0259r Mehdiyev q\u0259rar imzalay\u0131b. Bu qaydalar Prezidentin \u201c\u0130dxal-ixrac \u0259m\u0259liyyatlar\u0131 \u00fczr\u0259 b\u00fcdc\u0259 g\u0259lirl\u0259rini t\u0259min ed\u0259n qurumlar\u0131n birg\u0259 n\u0259zar\u0259tinin h\u0259yata ke\u00e7irilm\u0259si Qaydalar\u0131\u201dn\u0131n t\u0259sdiq edilm\u0259si haqq\u0131nda 2019-cu il 11 iyun…","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/108068"}],"collection":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=108068"}],"version-history":[{"count":0,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/108068\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/108069"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=108068"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=108068"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=108068"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}