{"id":153099,"date":"2020-04-23T20:37:36","date_gmt":"2020-04-23T17:37:36","guid":{"rendered":"http:\/\/arantv.az\/?p=153099"},"modified":"2020-04-23T20:37:36","modified_gmt":"2020-04-23T17:37:36","slug":"vergi-c%c9%99rim%c9%99l%c9%99rinin-hesablanmasi-dayandirilir","status":"publish","type":"post","link":"https:\/\/arantv.az\/?p=153099","title":{"rendered":"Vergi c\u0259rim\u0259l\u0259rinin hesablanmas\u0131 dayand\u0131r\u0131l\u0131r?"},"content":{"rendered":"<p><strong>Nazirl\u0259r Kabinetinin 2020-ci il 4 aprel tarixli S\u0259r\u0259ncam\u0131 il\u0259 t\u0259sdiq edilmi\u015f t\u0259dbirl\u0259r plan\u0131na \u0259sas\u0259n, pandemiyadan z\u0259r\u0259r \u00e7\u0259k\u0259n sah\u0259l\u0259rd\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n sahibkarl\u0131q subyektl\u0259rin\u0259 vergi g\u00fcz\u0259\u015fti v\u0259 t\u0259till\u0259rinin verilm\u0259si n\u0259z\u0259rd\u0259 tutulur. Bununla \u0259laq\u0259dar pandemiyadan z\u0259r\u0259r \u00e7\u0259kmi\u015f sah\u0259l\u0259rd\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n sahibkarl\u0131q subyektl\u0259rin\u0259, o c\u00fcml\u0259d\u0259n ki\u00e7ik v\u0259 orta sahibkarl\u0131\u011fa vergi g\u00fcz\u0259\u015ftl\u0259rinin v\u0259 t\u0259till\u0259rinin verilm\u0259si il\u0259 ba\u011fl\u0131 vergi v\u0259 sosial qanunvericiliy\u0259 edil\u0259c\u0259k \u0259sas d\u0259yi\u015fiklikl\u0259r layih\u0259si haz\u0131rlan\u0131b.<\/strong><\/p>\n<p>\u201cReport\u201dun m\u0259lumat\u0131na g\u00f6r\u0259, m\u00f6vzunu iqtisad\u00e7\u0131 ekspert Radil F\u0259tullayev \u015f\u0259rh ed\u0259r\u0259k bildirib ki, koronavirus pandemiyas\u0131n\u0131n t\u0259sir etdiyi sah\u0259l\u0259rd\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n vergi \u00f6d\u0259yicil\u0259ri \u00fc\u00e7\u00fcn \u0259mlak, torpaq, \u00f6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 tutulan vergi, el\u0259c\u0259 d\u0259 m\u0259nf\u0259\u0259t v\u0259 sad\u0259l\u0259\u015fdirilmi\u015f vergil\u0259rin m\u0259bl\u0259\u011fl\u0259rind\u0259 \u0259h\u0259miyy\u0259tli azalma, el\u0259c\u0259 d\u0259 vergi \u00f6d\u0259ni\u015fl\u0259rind\u0259 gecikm\u0259l\u0259r\u0259 g\u00f6r\u0259 hesablanan faizl\u0259rin aradan qald\u0131r\u0131lmas\u0131 g\u00f6zl\u0259nilir.<\/p>\n<p>O bildirib ki, koronavirus pandemiyas\u0131n\u0131n m\u0259nfi t\u0259sir etdiyi iqtisadi f\u0259aliyy\u0259t sah\u0259l\u0259ri \u00fczr\u0259 bir s\u0131ra dig\u0259r g\u00fcz\u0259\u015ftl\u0259r d\u0259 veril\u0259 bil\u0259r. Bu g\u00fcz\u0259\u015ftl\u0259r vergi \u00f6d\u0259yicil\u0259rinin vergi v\u0259 inzibati y\u00fck\u00fcn\u00fcn azald\u0131lmas\u0131n\u0131 n\u0259z\u0259rd\u0259 tutur. H\u0259min g\u00fcz\u0259\u015ftl\u0259rd\u0259n biri d\u0259 da\u015f\u0131nmaz \u0259mlaklar\u0131n icar\u0259si il\u0259 ba\u011fl\u0131d\u0131r. Koronavirus pandemiyas\u0131 il\u0259 ba\u011fl\u0131 vergi g\u00fcz\u0259\u015ftl\u0259rinin t\u0259tbiqi mexanizml\u0259ri il\u0259 ba\u011fl\u0131 art\u0131q t\u0259klifl\u0259r paketi \u0130qtisadiyyat Nazirliyi v\u0259 D\u00f6vl\u0259t Vergi Xidm\u0259ti t\u0259r\u0259find\u0259n a\u00e7\u0131qlan\u0131b. Vergi \u00f6d\u0259yicil\u0259ri \u00fc\u00e7\u00fcn maraq do\u011furan vacib m\u0259s\u0259l\u0259l\u0259rd\u0259n biri onlar\u0131n icar\u0259y\u0259 g\u00f6t\u00fcrd\u00fcy\u00fc obyektl\u0259 ba\u011fl\u0131 idi.<\/p>\n<p>Obyektl\u0259ri icar\u0259y\u0259 g\u00f6t\u00fcr\u0259n i\u015f adamlar\u0131 pandemiya d\u00f6vr\u00fcnd\u0259 \u00f6z f\u0259aliyy\u0259tl\u0259rini ya qism\u0259n, ya da tam dayand\u0131rm\u0131\u015fd\u0131. B\u0259zil\u0259ri, m\u0259s\u0259l\u0259n, tibb sektoruna aid olan m\u00fc\u0259ssis\u0259l\u0259r, marketl\u0259r is\u0259 haz\u0131rda f\u0259aliyy\u0259t g\u00f6st\u0259rirl\u0259r. Q\u00fcvv\u0259d\u0259 olan qanunvericiliy\u0259 \u0259sas\u0259n, \u0259mlaklar\u0131n icar\u0259sin\u0259 g\u00f6r\u0259 vergi \u00f6d\u0259yicil\u0259ri \u00f6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 14 faiz m\u0259bl\u0259\u011find\u0259 vergi \u00f6d\u0259m\u0259lidirl\u0259r. T\u0259klifl\u0259r paketind\u0259 yer alan \u0259sas m\u0259qamlardan biri m\u0259hz da\u015f\u0131nmaz \u0259mlak\u0131n icar\u0259si il\u0259 ba\u011fl\u0131 \u00f6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 tutulan verginin 50% azald\u0131laraq 7%-\u0259 endirilm\u0259sidir. M\u0259s\u0259l\u0259n, 1 000 manat icar\u0259 haqq\u0131na g\u00f6r\u0259 140 manat vergi \u00f6d\u0259nilirdis\u0259, art\u0131q bu m\u0259bl\u0259\u011fin 70 manata endirilm\u0259si t\u0259klif olunub.<\/p>\n<p>\u201cBu g\u00fcz\u0259\u015ftl\u0259r vergi \u00f6d\u0259yicil\u0259rinin vergi v\u0259 inzibati y\u00fck\u00fcn\u00fcn azald\u0131lmas\u0131 m\u0259qs\u0259di da\u015f\u0131y\u0131r v\u0259 siyah\u0131da m\u0259nf\u0259\u0259t v\u0259 g\u0259lir vergisi \u00f6d\u0259yicil\u0259ri d\u0259 var. G\u00fcz\u0259\u015ftl\u0259rd\u0259n biri mikro sahibkarl\u0131q subyektl\u0259ri il\u0259 ba\u011fl\u0131d\u0131r. Vergi M\u0259c\u0259ll\u0259sinin 151-ci madd\u0259sin\u0259 uy\u011fun olaraq, g\u0259lir v\u0259 m\u0259nf\u0259\u0259t vergisi \u00f6d\u0259yicil\u0259ri cari m\u0259nf\u0259\u0259t vergisi \u00f6d\u0259ni\u015fl\u0259rini ild\u0259 4 d\u0259f\u0259 h\u0259r r\u00fcbd\u0259 h\u0259yata ke\u00e7irirl\u0259r. Vergi M\u0259c\u0259ll\u0259sinin 151.1-ci madd\u0259sin\u0259 g\u00f6r\u0259, onlar h\u0259r r\u00fcb \u00f6t\u0259n ilin m\u0259nf\u0259\u0259t vergisinin 25%-ni \u00f6d\u0259m\u0259li idil\u0259r. 151.2-ci madd\u0259d\u0259 is\u0259 g\u00f6st\u0259rilir ki, d\u00f6vr \u0259rzind\u0259 \u0259ld\u0259 edil\u0259n g\u0259lirl\u0259r\u0259 nisb\u0259td\u0259 cari vergi \u00f6d\u0259m\u0259l\u0259ri h\u0259yata ke\u00e7irilir. Yeni t\u0259klifl\u0259r\u0259 \u0259sas\u0259n, cari vergi \u00f6d\u0259m\u0259l\u0259ri il\u0259 ba\u011fl\u0131 1 il m\u00fcdd\u0259tind\u0259 g\u00fcz\u0259\u015ftl\u0259r t\u0259tbiq olunacaq.<\/p>\n<p>Y\u0259ni 2019-cu ild\u0259n vergi borcu qalan \u015f\u0259xsl\u0259r \u00fc\u00e7\u00fcn h\u0259min borcun \u00f6d\u0259nilm\u0259si m\u00fcdd\u0259ti 2020-ci il sentyabr\u0131n 1-d\u0259k uzad\u0131lacaq. Bildiyimiz kimi, h\u0259min borclar mart\u0131n 31-d\u0259k hesabat veril\u0259nd\u0259n sonra \u00f6d\u0259nilm\u0259lidir. \u018fks halda, maliyy\u0259 sanksiyas\u0131 t\u0259tbiq olunur. Yeni t\u0259klifl\u0259rl\u0259 h\u0259min sanksiyalar dayand\u0131r\u0131lacaq v\u0259 borclar\u0131n \u00f6d\u0259nilm\u0259 m\u00fcdd\u0259ti uzad\u0131lacaq. Mikro sahibkarl\u0131q subyekti olmayan vergi \u00f6d\u0259yicil\u0259rinin \u0259vv\u0259lki il \u00fczr\u0259 hesablanm\u0131\u015f m\u0259nf\u0259\u0259t (g\u0259lir) v\u0259 \u0259mlak vergil\u0259rinin \u00f6d\u0259nilm\u0259si m\u00fcdd\u0259tinin d\u0259 2020-ci ilin 1 sentyabr tarixin\u0259d\u0259k uzad\u0131lmas\u0131 g\u00f6zl\u0259nilir\u201d, &#8211; dey\u0259 o vur\u011fulay\u0131b.<\/p>\n<p>Qeyd ed\u0259k ki, 2020-ci ilin birinci r\u00fcb\u00fcnd\u0259 pandemiyan\u0131n yay\u0131lmas\u0131 il\u0259 \u0259laq\u0259dar b\u0259zi sahibkarl\u0131q subyektl\u0259rinin f\u0259aliyy\u0259tini dayand\u0131rmas\u0131 onlar\u0131n vergi v\u0259 m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta \u00f6d\u0259ni\u015fl\u0259rin\u0259 g\u00f6r\u0259 borclar\u0131 yaran\u0131b. H\u0259min borclara g\u00f6r\u0259 onlara qanunvericiliy\u0259 uy\u011fun olaraq g\u00fcnd\u0259lik c\u0259rim\u0259 hesablanmal\u0131d\u0131r v\u0259 t\u0259klifl\u0259r paketind\u0259 bu m\u0259s\u0259l\u0259 d\u0259 n\u0259z\u0259r\u0259 al\u0131n\u0131b. \u00d6d\u0259nilm\u0259mi\u015f vergi, m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011fortas\u0131 v\u0259 i\u015fsizlikd\u0259n s\u0131\u011forta haqlar\u0131na g\u00f6r\u0259 faizl\u0259rin hesablanmas\u0131n\u0131n 2020-ci ilin 1 aprel tarixind\u0259n 2021-ci ilin 1 yanvar tarixin\u0259d\u0259k t\u0259xir\u0259 sal\u0131nmas\u0131 t\u0259klif olunub.<\/p>\n<p>\u0130ctimai ia\u015f\u0259 sektorunda \u00e7al\u0131\u015fan sahibkarlar da g\u00fcz\u0259\u015ftl\u0259rd\u0259n yararlana bil\u0259c\u0259kl\u0259r. Onlar\u0131n, t\u0259xmin\u0259n 90 faizi 8% d\u0259r\u0259c\u0259si il\u0259 sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicil\u0259ridirl\u0259r v\u0259 yeni layih\u0259d\u0259 h\u0259min vergi \u00f6d\u0259yicil\u0259rinin y\u00fck\u00fcn\u00fcn 50% azald\u0131lmas\u0131 n\u0259z\u0259rd\u0259 tutulub. Haz\u0131rlanan t\u0259klifl\u0259r q\u0259bul edil\u0259rs\u0259, ictimai ia\u015f\u0259 sektorunda t\u0259tbiq edil\u0259n sad\u0259l\u0259\u015fdirilmi\u015f verginin m\u0259bl\u0259\u011fi 4 faiz\u0259 endiril\u0259c\u0259k. \u018fDV qeydiyyat\u0131nda olan v\u0259 ictimai ia\u015f\u0259 sah\u0259sind\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n \u015f\u0259xsl\u0259rin 2020-ci il \u00fczr\u0259 sad\u0259l\u0259\u015fdirilmi\u015f vergi metodunu se\u00e7m\u0259k h\u00fcququ \u00fc\u00e7\u00fcn q\u00fcvv\u0259d\u0259 olan m\u00fcdd\u0259tin 20 aprel tarixind\u0259n 1 sentyabr tarixin\u0259d\u0259k uzad\u0131lmas\u0131 g\u00f6zl\u0259nilir. Bu m\u00fcdd\u0259td\u0259 h\u0259min \u015f\u0259xsl\u0259r sad\u0259l\u0259\u015fdirilmi\u015f vergi rejimin\u0259 ke\u00e7m\u0259kd\u0259 s\u0259rb\u0259st olacaqlar.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nazirl\u0259r Kabinetinin 2020-ci il 4 aprel tarixli S\u0259r\u0259ncam\u0131 il\u0259 t\u0259sdiq edilmi\u015f t\u0259dbirl\u0259r plan\u0131na \u0259sas\u0259n, pandemiyadan z\u0259r\u0259r \u00e7\u0259k\u0259n sah\u0259l\u0259rd\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n sahibkarl\u0131q subyektl\u0259rin\u0259 vergi g\u00fcz\u0259\u015fti v\u0259 t\u0259till\u0259rinin verilm\u0259si n\u0259z\u0259rd\u0259 tutulur. Bununla \u0259laq\u0259dar pandemiyadan z\u0259r\u0259r \u00e7\u0259kmi\u015f sah\u0259l\u0259rd\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n sahibkarl\u0131q subyektl\u0259rin\u0259, o c\u00fcml\u0259d\u0259n ki\u00e7ik v\u0259 orta sahibkarl\u0131\u011fa vergi g\u00fcz\u0259\u015ftl\u0259rinin v\u0259 t\u0259till\u0259rinin verilm\u0259si il\u0259 ba\u011fl\u0131 vergi v\u0259 sosial qanunvericiliy\u0259 edil\u0259c\u0259k \u0259sas d\u0259yi\u015fiklikl\u0259r layih\u0259si haz\u0131rlan\u0131b. \u201cReport\u201dun m\u0259lumat\u0131na g\u00f6r\u0259, m\u00f6vzunu iqtisad\u00e7\u0131 ekspert Radil F\u0259tullayev \u015f\u0259rh ed\u0259r\u0259k bildirib ki, koronavirus pandemiyas\u0131n\u0131n t\u0259sir etdiyi sah\u0259l\u0259rd\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n vergi \u00f6d\u0259yicil\u0259ri \u00fc\u00e7\u00fcn \u0259mlak, torpaq, \u00f6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 tutulan vergi, el\u0259c\u0259&hellip;<\/p>\n","protected":false},"author":2,"featured_media":153101,"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\/2020\/04\/c1ed8637eca29572b50820ff8f6344a0.jpg",450,300,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2020\/04\/c1ed8637eca29572b50820ff8f6344a0.jpg",450,300,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2020\/04\/c1ed8637eca29572b50820ff8f6344a0.jpg",450,300,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2020\/04\/c1ed8637eca29572b50820ff8f6344a0-150x150.jpg",150,150,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2020\/04\/c1ed8637eca29572b50820ff8f6344a0-300x200.jpg",300,200,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2020\/04\/c1ed8637eca29572b50820ff8f6344a0.jpg",450,300,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2020\/04\/c1ed8637eca29572b50820ff8f6344a0.jpg",450,300,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2020\/04\/c1ed8637eca29572b50820ff8f6344a0.jpg",450,300,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2020\/04\/c1ed8637eca29572b50820ff8f6344a0-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2020\/04\/c1ed8637eca29572b50820ff8f6344a0.jpg",450,300,false]},"rttpg_author":{"display_name":"V\u00fcsal Rafiqo\u011flu","author_link":"https:\/\/arantv.az\/?author=2"},"rttpg_comment":0,"rttpg_category":"<a href=\"https:\/\/arantv.az\/?cat=19\" rel=\"category\">G\u00fcnd\u0259m<\/a>","rttpg_excerpt":"Nazirl\u0259r Kabinetinin 2020-ci il 4 aprel tarixli S\u0259r\u0259ncam\u0131 il\u0259 t\u0259sdiq edilmi\u015f t\u0259dbirl\u0259r plan\u0131na \u0259sas\u0259n, pandemiyadan z\u0259r\u0259r \u00e7\u0259k\u0259n sah\u0259l\u0259rd\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n sahibkarl\u0131q subyektl\u0259rin\u0259 vergi g\u00fcz\u0259\u015fti v\u0259 t\u0259till\u0259rinin verilm\u0259si n\u0259z\u0259rd\u0259 tutulur. Bununla \u0259laq\u0259dar pandemiyadan z\u0259r\u0259r \u00e7\u0259kmi\u015f sah\u0259l\u0259rd\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n sahibkarl\u0131q subyektl\u0259rin\u0259, o c\u00fcml\u0259d\u0259n ki\u00e7ik v\u0259 orta sahibkarl\u0131\u011fa vergi g\u00fcz\u0259\u015ftl\u0259rinin v\u0259 t\u0259till\u0259rinin verilm\u0259si il\u0259 ba\u011fl\u0131 vergi v\u0259 sosial&hellip;","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/153099"}],"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=153099"}],"version-history":[{"count":0,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/153099\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/153101"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=153099"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=153099"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=153099"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}