{"id":123384,"date":"2020-01-27T14:41:26","date_gmt":"2020-01-27T11:41:26","guid":{"rendered":"http:\/\/arantv.az\/?p=123384"},"modified":"2020-01-27T14:41:26","modified_gmt":"2020-01-27T11:41:26","slug":"nazirlik-bu-s%c9%99xsl%c9%99r%c9%99-yanvarin-sonunad%c9%99k-vaxt-verdi","status":"publish","type":"post","link":"https:\/\/arantv.az\/?p=123384","title":{"rendered":"Nazirlik bu \u015f\u0259xsl\u0259r\u0259 yanvar\u0131n sonunad\u0259k vaxt verdi"},"content":{"rendered":"

Vergi M\u0259c\u0259ll\u0259sind\u0259 edil\u0259n d\u0259yi\u015fikliy\u0259 g\u00f6r\u0259 \u018fDV \u00f6d\u0259yicil\u0259ri 2020-ci il 1 yanvar tarixin\u0259 yaranm\u0131\u015f debitor borclar\u0131 v\u0259 al\u0131nm\u0131\u015f avanslar \u00fczr\u0259 kreditor borclar\u0131 bar\u0259d\u0259 M\u0259lumat Formas\u0131 t\u0259rtib etm\u0259li v\u0259 2020-ci ilin yanvar\u0131n 31-d\u0259k vergi orqan\u0131na t\u0259qdim etm\u0259lidirl\u0259r.<\/p>\n

Vergil\u0259r Nazirliyind\u0259n veril\u0259n m\u0259lumata g\u00f6r\u0259, forman\u0131 bu il yanvar\u0131n 1-n\u0259 q\u0259d\u0259r \u018fDV \u00f6d\u0259yicisi olmu\u015f, yanvar\u0131n 1-d\u0259n is\u0259 qeydiyyatdan \u00e7\u0131xm\u0131\u015f \u00f6d\u0259yicil\u0259r d\u0259 t\u0259qdim etm\u0259lidir.<\/p>\n

Yanvar\u0131n 1-d\u0259n sonra qeydiyyata al\u0131nm\u0131\u015f \u018fDV \u00f6d\u0259yicil\u0259ri \u00fc\u00e7\u00fcn M\u0259lumat Formas\u0131n\u0131n t\u0259qdim edilm\u0259si n\u0259z\u0259rd\u0259 tutulmay\u0131b.<\/p>\n

<\/div>\n

Bununla ba\u011fl\u0131 Vergil\u0259r Nazirliyind\u0259 ke\u00e7iril\u0259n brifinqd\u0259 nazirliyin \u0130qtisadi t\u0259hlil v\u0259 u\u00e7ota n\u0259zar\u0259t Ba\u015f \u0130dar\u0259sinin \u015f\u00f6b\u0259 r\u0259isi Emil R\u0259himov bildirib ki, M\u0259lumat Formas\u0131 ka\u011f\u0131z v\u0259 ya elektron qaydada t\u0259rtib olunaraq vergi orqan\u0131na t\u0259qdim edilir. Ka\u011f\u0131z formas\u0131nda t\u0259rtib edil\u0259n forma vergi \u00f6d\u0259yicisinin u\u00e7otda oldu\u011fu vergi orqan\u0131na t\u0259qdim edilir.<\/p>\n

Vergi \u00f6d\u0259yicil\u0259ri M\u0259lumat Formas\u0131n\u0131 elektron qaydada t\u0259qdim etm\u0259k \u00fc\u00e7\u00fcn \u201c\u0130nternet Vergi \u0130dar\u0259si\u201d Portal\u0131nda yeni istifad\u0259y\u0259 verilmi\u015f elektron xidm\u0259td\u0259n istifad\u0259 ed\u0259 bil\u0259rl\u0259r. Bu m\u0259qs\u0259dl\u0259 \u0130nternet Vergi \u0130dar\u0259sinin \u201cOnlayn karg\u00fczarl\u0131q v\u0259 e-VHF\u201d b\u00f6lm\u0259sind\u0259 yeni \u0259riz\u0259 formas\u0131 istifad\u0259y\u0259 verilib. Vergi \u00f6d\u0259yicil\u0259ri vaxtlar\u0131na q\u0259na\u0259t ed\u0259r\u0259k g\u00fccl\u0259ndirilmi\u015f (ASAN) imzadan istifad\u0259 etm\u0259kl\u0259 M\u0259lumat Formas\u0131n\u0131 elektron qaydada vergi orqan\u0131na t\u0259qdim ed\u0259 bil\u0259r.<\/p>\n

Lakin apar\u0131lm\u0131\u015f monitorinql\u0259r g\u00f6st\u0259rir ki, vergi \u00f6d\u0259yicil\u0259ri t\u0259r\u0259find\u0259n qeyd olunan M\u0259lumat Formas\u0131n\u0131n t\u0259qdimedilm\u0259 v\u0259ziyy\u0259ti q\u0259na\u0259tb\u0259x\u015f deyildir v\u0259 g\u00f6nd\u0259rilm\u0259 zaman\u0131 t\u0259l\u0259b olunan qaydalara riay\u0259t edilmir.<\/p>\n

M\u00fcvafiq forma t\u0259qdim edilm\u0259dikd\u0259 (v\u0259 ya he\u00e7 bir g\u00f6st\u0259rici olmadan t\u0259qdim edildikd\u0259) vergi \u00f6d\u0259yicisinin 1 yanvar 2020-ci il tarix\u0259 t\u0259qdim edilmi\u015f mal, i\u015f v\u0259 xidm\u0259tl\u0259rl\u0259 ba\u011fl\u0131 debitor borclar\u0131n\u0131n v\u0259 al\u0131nm\u0131\u015f avanslar \u00fczr\u0259 kreditor borcunun olmad\u0131\u011f\u0131 hesab edilir.<\/p>\n

\u018fDV m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn vergitutulan \u0259m\u0259liyyat\u0131n vaxt\u0131 il\u0259 ba\u011fl\u0131 qanunvericilikd\u0259 edilmi\u015f d\u0259yi\u015fiklikl\u0259rl\u0259 yana\u015f\u0131, Vergi M\u0259c\u0259ll\u0259sin\u0259 \u0259lav\u0259 edilmi\u015f yeni m\u0259zmunlu 76.1-1-ci madd\u0259nin t\u0259l\u0259bl\u0259rin\u0259 \u0259sas\u0259n, vergi \u00f6hd\u0259likl\u0259rinin m\u00fc\u0259yy\u0259n edilm\u0259si m\u0259qs\u0259dil\u0259 \u018fDV qeydiyyat\u0131nda olan vergi \u00f6d\u0259yicil\u0259rinin hesablar\u0131 \u00fczr\u0259 apar\u0131lm\u0131\u015f \u0259m\u0259liyyatlar bar\u0259d\u0259 ayl\u0131q m\u0259lumatlar banklar t\u0259r\u0259find\u0259n elektron qaydada h\u0259r ay bitdikd\u0259n sonra n\u00f6vb\u0259ti ay\u0131n 10-d\u0259k vergi orqan\u0131na t\u0259qdim edilm\u0259lidir.<\/p>\n

Bu zaman daxil olan v\u0259saitin \u0259vv\u0259lki d\u00f6vrd\u0259 apar\u0131lm\u0131\u015f \u0259m\u0259liyyatlara aid olub-olmad\u0131\u011f\u0131n\u0131n vergi orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilm\u0259sind\u0259 \u00e7\u0259tinlikl\u0259r ya\u015fanaca\u011f\u0131ndan, qeyd olunan hal vergil\u0259rin yenid\u0259n (t\u0259krar) hesablanmas\u0131 il\u0259 n\u0259tic\u0259l\u0259n\u0259 bil\u0259r.<\/p>\n

Eyni zamanda, qanunvericiliy\u0259 edilmi\u015f d\u0259yi\u015fiklikl\u0259r n\u0259z\u0259r\u0259 al\u0131nmaqla \u018fDV b\u0259yannam\u0259sinin t\u0259sdiq olunmu\u015f yeni formada debitor borclar\u0131n h\u0259r\u0259k\u0259ti il\u0259 ba\u011fl\u0131 ayr\u0131ca hiss\u0259 n\u0259z\u0259rd\u0259 tutuldu\u011fundan, debitor borclar\u0131n 1 yanvar 2020-ci il tarix\u0259 qal\u0131\u011f\u0131 m\u00fc\u0259yy\u0259n edil\u0259r\u0259k b\u0259yannam\u0259d\u0259 \u0259ks olunmal\u0131d\u0131r.<\/p>\n

Vergil\u0259r Nazirliyi bir daha xat\u0131rlad\u0131r ki, daxil olacaq v\u0259saitin 01.01.2020-ci il tarixd\u0259n \u0259vv\u0259lki d\u00f6vrd\u0259 apar\u0131lm\u0131\u015f \u0259m\u0259liyyatlara aid olub-olmad\u0131\u011f\u0131n\u0131n vergi orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilm\u0259sind\u0259 \u00e7\u0259tinlikl\u0259r ya\u015fanaca\u011f\u0131ndan, vergil\u0259rin yenid\u0259n (t\u0259krar) hesablanmas\u0131n\u0131n qar\u015f\u0131s\u0131n\u0131n al\u0131nmas\u0131, \u0259lav\u0259 inzibati y\u00fck v\u0259 maliyy\u0259 riskin\u0259 m\u0259ruz qalmamalar\u0131 \u00fc\u00e7\u00fcn vergi \u00f6d\u0259yicil\u0259ri M\u0259lumat Formas\u0131n\u0131 31 yanvar 2020-ci il tarix\u0259d\u0259k t\u0259qdim etm\u0259lidirl\u0259r.<\/p>\n","protected":false},"excerpt":{"rendered":"

Vergi M\u0259c\u0259ll\u0259sind\u0259 edil\u0259n d\u0259yi\u015fikliy\u0259 g\u00f6r\u0259 \u018fDV \u00f6d\u0259yicil\u0259ri 2020-ci il 1 yanvar tarixin\u0259 yaranm\u0131\u015f debitor borclar\u0131 v\u0259 al\u0131nm\u0131\u015f avanslar \u00fczr\u0259 kreditor borclar\u0131 bar\u0259d\u0259 M\u0259lumat Formas\u0131 t\u0259rtib etm\u0259li v\u0259 2020-ci ilin yanvar\u0131n 31-d\u0259k vergi orqan\u0131na t\u0259qdim etm\u0259lidirl\u0259r. Vergil\u0259r Nazirliyind\u0259n veril\u0259n m\u0259lumata g\u00f6r\u0259, forman\u0131 bu il yanvar\u0131n 1-n\u0259 q\u0259d\u0259r \u018fDV \u00f6d\u0259yicisi olmu\u015f, yanvar\u0131n 1-d\u0259n is\u0259 qeydiyyatdan \u00e7\u0131xm\u0131\u015f \u00f6d\u0259yicil\u0259r d\u0259 t\u0259qdim etm\u0259lidir. Yanvar\u0131n 1-d\u0259n sonra qeydiyyata al\u0131nm\u0131\u015f \u018fDV \u00f6d\u0259yicil\u0259ri \u00fc\u00e7\u00fcn M\u0259lumat Formas\u0131n\u0131n t\u0259qdim edilm\u0259si n\u0259z\u0259rd\u0259 tutulmay\u0131b. Bununla ba\u011fl\u0131 Vergil\u0259r Nazirliyind\u0259 ke\u00e7iril\u0259n brifinqd\u0259 nazirliyin \u0130qtisadi t\u0259hlil v\u0259 u\u00e7ota n\u0259zar\u0259t Ba\u015f \u0130dar\u0259sinin \u015f\u00f6b\u0259 r\u0259isi Emil R\u0259himov…<\/p>\n","protected":false},"author":2,"featured_media":123385,"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":[1],"tags":[],"aioseo_notices":[],"gutentor_comment":0,"rttpg_featured_image_url":{"full":["https:\/\/arantv.az\/wp-content\/uploads\/2020\/01\/FotoJet-1-8.jpg",620,434,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2020\/01\/FotoJet-1-8.jpg",620,434,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2020\/01\/FotoJet-1-8.jpg",620,434,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2020\/01\/FotoJet-1-8-150x150.jpg",150,150,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2020\/01\/FotoJet-1-8-300x210.jpg",300,210,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2020\/01\/FotoJet-1-8.jpg",620,434,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2020\/01\/FotoJet-1-8.jpg",620,434,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2020\/01\/FotoJet-1-8.jpg",620,434,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2020\/01\/FotoJet-1-8-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2020\/01\/FotoJet-1-8.jpg",620,434,false]},"rttpg_author":{"display_name":"V\u00fcsal Rafiqo\u011flu","author_link":"https:\/\/arantv.az\/?author=2"},"rttpg_comment":0,"rttpg_category":"C\u0259miyy\u0259t<\/a>","rttpg_excerpt":"Vergi M\u0259c\u0259ll\u0259sind\u0259 edil\u0259n d\u0259yi\u015fikliy\u0259 g\u00f6r\u0259 \u018fDV \u00f6d\u0259yicil\u0259ri 2020-ci il 1 yanvar tarixin\u0259 yaranm\u0131\u015f debitor borclar\u0131 v\u0259 al\u0131nm\u0131\u015f avanslar \u00fczr\u0259 kreditor borclar\u0131 bar\u0259d\u0259 M\u0259lumat Formas\u0131 t\u0259rtib etm\u0259li v\u0259 2020-ci ilin yanvar\u0131n 31-d\u0259k vergi orqan\u0131na t\u0259qdim etm\u0259lidirl\u0259r. Vergil\u0259r Nazirliyind\u0259n veril\u0259n m\u0259lumata g\u00f6r\u0259, forman\u0131 bu il yanvar\u0131n 1-n\u0259 q\u0259d\u0259r \u018fDV \u00f6d\u0259yicisi olmu\u015f, yanvar\u0131n 1-d\u0259n is\u0259 qeydiyyatdan \u00e7\u0131xm\u0131\u015f \u00f6d\u0259yicil\u0259r…","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/123384"}],"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=123384"}],"version-history":[{"count":0,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/123384\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/123385"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=123384"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=123384"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=123384"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}