{"id":175459,"date":"2020-06-04T11:33:54","date_gmt":"2020-06-04T08:33:54","guid":{"rendered":"http:\/\/arantv.az\/?p=175459"},"modified":"2020-06-04T11:33:54","modified_gmt":"2020-06-04T08:33:54","slug":"vergi-v%c9%99-sosial-qanunvericiliy%c9%99-edil%c9%99n-%c9%99sas-d%c9%99yisiklikl%c9%99r-s%c9%99rh-edildi-video","status":"publish","type":"post","link":"https:\/\/arantv.az\/?p=175459","title":{"rendered":"Vergi v\u0259 sosial qanunvericiliy\u0259 edil\u0259n \u0259sas d\u0259yi\u015fiklikl\u0259r \u015f\u0259rh edildi – V\u0130DEO"},"content":{"rendered":"
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Prezident \u0130lham \u018fliyevin f\u0259rmanlar\u0131 il\u0259 Vergi M\u0259c\u0259ll\u0259sind\u0259 v\u0259 \u201cSosial s\u0131\u011forta haqq\u0131nda\u201d Qanunda d\u0259yi\u015fiklikl\u0259r t\u0259sdiq edilib. Bu d\u0259yi\u015fiklikl\u0259r koronavirus (COVID-19) pandemiyas\u0131n\u0131n yay\u0131lmas\u0131 n\u0259tic\u0259sind\u0259 iqtisadi \u015f\u0259raitin \u0259h\u0259miyy\u0259tli \u015f\u0259kild\u0259 d\u0259yi\u015fm\u0259si il\u0259 \u0259laq\u0259dar sahibkarl\u0131q subyektl\u0259rin\u0259 vergi g\u00fcz\u0259\u015ftl\u0259rinin v\u0259 t\u0259till\u0259rinin verilm\u0259sini n\u0259z\u0259rd\u0259 tutur.<\/p>\n

D\u0259yi\u015fiklikl\u0259r\u0259 \u0259sas\u0259n, vergi \u00f6d\u0259yicil\u0259rinin maliyy\u0259 v\u0259ziyy\u0259tinin yax\u015f\u0131la\u015fd\u0131r\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 qanunvericilikd\u0259 m\u00fcdd\u0259alar m\u00fc\u0259yy\u0259n edilib v\u0259 \u00f6lk\u0259d\u0259 m\u00fcv\u0259qq\u0259ti vergi rejiminin t\u0259tbiqin\u0259 ba\u015flan\u0131l\u0131b.<\/p>\n

ARANTV.AZ\u00a0\u00a0<\/strong>x\u0259b\u0259r verir ki, \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tinin idar\u0259 r\u0259isi \u018fv\u0259z Quliyev vergi v\u0259 sosial qanunvericiliy\u0259 edilmi\u015f \u0259sas d\u0259yi\u015fiklikl\u0259ri \u015f\u0259rh edib.<\/p>\n

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\u018f.Quliyev bildirib ki, Vergi M\u0259c\u0259ll\u0259sin\u0259 edilmi\u015f son d\u0259yi\u015fiklikl\u0259r m\u00fcv\u0259qq\u0259ti vergi rejiminin t\u0259tbiqini v\u0259 pandemiyadan z\u0259r\u0259r \u00e7\u0259k\u0259n sah\u0259l\u0259rd\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n vergi \u00f6d\u0259yicil\u0259rin\u0259 \u0259h\u0259miyy\u0259tli g\u00fcz\u0259\u015ftl\u0259r v\u0259 azadolmalar\u0131 n\u0259z\u0259rd\u0259 tutur:<\/p>\n

\u201cBel\u0259 ki, qanun 1 yanvar 2020-ci ild\u0259n etibar\u0259n t\u0259tbiq olunma\u011fa ba\u015flan\u0131l\u0131b v\u0259 ilin sonuna q\u0259d\u0259r q\u00fcvv\u0259d\u0259 olacaq.<\/p>\n

Qanunda m\u00fcv\u0259qq\u0259ti vergi rejiminin t\u0259tbiq edildiyi v\u0259 pandemiyadan z\u0259r\u0259r \u00e7\u0259kmi\u015f f\u0259aliyy\u0259t sah\u0259l\u0259ri d\u0259qiq g\u00f6st\u0259rilib.<\/p>\n

Bu siyah\u0131ya, \u0259sas\u0259n, ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti, s\u0259rni\u015fin da\u015f\u0131malar\u0131 sah\u0259si, mehmanxanalar v\u0259 bu tipli obyektl\u0259rin f\u0259aliyy\u0259ti, turoperatorlar, turagentl\u0259r, sifari\u015fl\u0259r \u00fczr\u0259 mallar\u0131n \u00e7atd\u0131r\u0131lmas\u0131 xidm\u0259tl\u0259rinin g\u00f6st\u0259rilm\u0259si, t\u0259dris kurslar\u0131, m\u0259kt\u0259bd\u0259nk\u0259nar t\u0259hsil m\u00fc\u0259ssis\u0259l\u0259ri, psixoloji m\u0259rk\u0259zl\u0259rin f\u0259aliyy\u0259ti, idman v\u0259 sa\u011flaml\u0131q m\u0259rk\u0259zl\u0259ri, istirah\u0259t v\u0259 \u0259yl\u0259nc\u0259, kinoteatr, teatr, muzey v\u0259 konsert zallar\u0131n\u0131n f\u0259aliyy\u0259ti, eyni zamanda Nazirl\u0259r Kabineti yan\u0131nda operativ q\u0259rargah t\u0259r\u0259find\u0259n f\u0259aliyy\u0259tl\u0259ri m\u0259hdudla\u015fd\u0131r\u0131lm\u0131\u015f f\u0259aliyy\u0259t sah\u0259l\u0259ri daxildir.<\/p>\n

Sadalanan sah\u0259l\u0259rd\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n vergi \u00f6d\u0259yicil\u0259rin\u0259 m\u00fcnasib\u0259td\u0259 bir\u00a0il m\u00fcdd\u0259tin\u0259 \u0259h\u0259miyy\u0259tli vergi g\u00fcz\u0259\u015ftl\u0259rinin verilm\u0259si n\u0259z\u0259rd\u0259 tutulub. Bel\u0259 ki, bu \u015f\u0259xsl\u0259r 2020-ci il \u00fczr\u0259 \u0259mlak v\u0259 torpaq vergil\u0259rind\u0259n tam azad edilir, \u0259ld\u0259 etdikl\u0259ri m\u0259nf\u0259\u0259tin v\u0259 ya g\u0259lirin 75 faizi miqdar\u0131nda vergi g\u00fcz\u0259\u015ftl\u0259ri \u0259ld\u0259 edirl\u0259r.<\/p>\n

Dig\u0259r vergi g\u00fcz\u0259\u015ftl\u0259rin\u0259 g\u0259ldikd\u0259, idar\u0259 r\u0259isi qeyd edib ki, pandemiyadan z\u0259r\u0259r \u00e7\u0259k\u0259n sah\u0259l\u0259rd\u0259 \u00e7al\u0131\u015fan vergi \u00f6d\u0259yicil\u0259ri fiziki \u015f\u0259xsl\u0259rd\u0259n da\u015f\u0131nmaz \u0259mlak icar\u0259y\u0259 g\u00f6t\u00fcrd\u00fckl\u0259ri halda, h\u0259min \u0259mlaka g\u00f6r\u0259 \u00f6d\u0259nil\u0259n icar\u0259 haqq\u0131n\u0131n d\u0259r\u0259c\u0259si 14 faizd\u0259n 7 faiz\u0259 endirilir.<\/p>\n

Qeyd olunan g\u00fcz\u0259\u015ftl\u0259r ilin sonuna kimi t\u0259tbiq edil\u0259c\u0259k. Bundan \u0259lav\u0259, f\u0259rql\u0259nm\u0259 ni\u015fan\u0131 almaqla sabit \u015f\u0259kild\u0259 vergi \u00f6hd\u0259liyi yerin\u0259 yetir\u0259n da\u015f\u0131ma f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan vergi \u00f6d\u0259yicil\u0259rin\u0259 m\u00fcnasib\u0259td\u0259 verginin bazas\u0131n\u0131 t\u0259\u015fkil ed\u0259n m\u0259bl\u0259\u011f 50 faiz h\u0259cmind\u0259 azald\u0131lacaq.<\/p>\n

Pandemiyadan z\u0259r\u0259r \u00e7\u0259km\u0259yind\u0259n as\u0131l\u0131 olmayaraq, respublika \u00fczr\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n v\u0259 2 faiz d\u0259r\u0259c\u0259si il\u0259 sad\u0259l\u0259\u015fdirilmi\u015f vergi\u00a0\u00f6d\u0259yicil\u0259ri olan mikro sahibkarlar \u00fc\u00e7\u00fcn vergi d\u0259r\u0259c\u0259si 1 faiz\u0259 endirilir\u201d.<\/p>\n

\u018f.Quliyev vergi g\u00fcz\u0259\u015ftl\u0259ri v\u0259 azadolmalar\u0131 il\u0259 yana\u015f\u0131, h\u0259min kateqoriyadan olan vergi \u00f6d\u0259yicil\u0259rin\u0259 m\u00fcnasib\u0259td\u0259 hesabatlar\u0131n t\u0259qdim edilm\u0259si v\u0259 vergil\u0259rin \u00f6d\u0259nilm\u0259si m\u00fcdd\u0259tl\u0259rin\u0259 vergi t\u0259till\u0259rinin verilm\u0259si bar\u0259d\u0259 d\u0259 m\u0259lumat verib:<\/p>\n

\u201cZ\u0259r\u0259r \u00e7\u0259k\u0259n sah\u0259l\u0259rd\u0259 \u00e7al\u0131\u015fan vergi \u00f6d\u0259yicil\u0259ri v\u0259 mikro sahibkarl\u0131q subyekti olmayan \u015f\u0259xsl\u0259rin g\u0259lir v\u0259 m\u0259nf\u0259\u0259t vergisi \u00fczr\u0259 hesablanm\u0131\u015f vergil\u0259rinin \u00f6d\u0259m\u0259 m\u00fcdd\u0259tl\u0259ri 1 sentyabr 2020-ci il tarixin\u0259 kimi uzad\u0131l\u0131r.<\/p>\n

H\u0259min m\u00fcdd\u0259td\u0259 bu vergi \u00f6d\u0259yicil\u0259rin\u0259 faizl\u0259r hesablanmayacaq. Eyni zamanda, mikro sahibkarl\u0131q subyektl\u0259ri 2020-ci ilin birinci v\u0259 ikinci r\u00fcbl\u0259ri \u00fczr\u0259 vergi orqan\u0131na verm\u0259li olduqlar\u0131 sad\u0259l\u0259\u015fdirilmi\u015f vergi, eyni zamanda g\u0259lir v\u0259 \u0259mlak vergisinin b\u0259yannam\u0259l\u0259rinin verilm\u0259 m\u00fcdd\u0259ti 2020-ci ilin sentyabr\u0131n 1-n\u0259 kimi uzad\u0131l\u0131r v\u0259 h\u0259min hesablanm\u0131\u015f vergil\u0259rin d\u0259 \u00f6d\u0259m\u0259 m\u00fcdd\u0259ti son olaraq 1 sentyabr 2020-ci il m\u00fc\u0259yy\u0259n edilib.<\/p>\n

Pandemiya d\u00f6n\u0259mind\u0259 bir \u00e7ox vergi \u00f6d\u0259yicil\u0259ri \u00f6z t\u0259s\u0259rr\u00fcfat subyektl\u0259rind\u0259 v\u0259 ofisl\u0259rind\u0259 m\u00fct\u0259madi olaraq dezinfeksiya i\u015fl\u0259rinin g\u00f6r\u00fclm\u0259sini t\u0259min edibl\u0259r v\u0259 bununla ba\u011fl\u0131 m\u00fc\u0259yy\u0259n x\u0259rcl\u0259r \u00e7\u0259kibl\u0259r.<\/p>\n

M\u00fcv\u0259qq\u0259ti vergi rejimi il\u0259 ba\u011fl\u0131 qanuna g\u0259tiril\u0259n f\u0259sild\u0259 qeyd edilib ki, h\u0259min vergi \u00f6d\u0259yicil\u0259rinin dezinfeksiya v\u0259 profilaktik t\u0259dbirl\u0259r bar\u0259d\u0259 s\u0259n\u0259dl\u0259\u015fdirilmi\u015f x\u0259rcl\u0259ri m\u0259hdudla\u015fd\u0131r\u0131lmadan, birba\u015fa g\u0259lird\u0259n \u00e7\u0131x\u0131lan x\u0259rcl\u0259r\u0259 aid edil\u0259c\u0259k\u201d.<\/p>\n

\u018f.Quliyev Vergi M\u0259c\u0259ll\u0259si il\u0259 yana\u015f\u0131, \u201cSosial s\u0131\u011forta haqq\u0131nda\u201d qanuna da d\u0259yi\u015fiklikl\u0259ri d\u0259 \u015f\u0259rh edib. O bildirib ki, qanunvericiliy\u0259 edilmi\u015f d\u0259yi\u015fiklikl\u0259rl\u0259 b\u0259zi f\u0259rdi sahibkarlar\u0131n v\u0259 m\u00fcxt\u0259lif sah\u0259l\u0259rd\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n \u015f\u0259xsl\u0259rin sosial s\u0131\u011forta \u00f6hd\u0259likl\u0259ri v\u0259 sosial s\u0131\u011forta y\u00fck\u00fc optimalla\u015fd\u0131r\u0131l\u0131b v\u0259 azald\u0131l\u0131b.<\/p>\n

\u0130dar\u0259 r\u0259isi qeyd edib ki, \u00f6lk\u0259d\u0259 minimum \u0259m\u0259khaqq\u0131n\u0131n m\u0259bl\u0259\u011fi art\u0131r\u0131laraq, 250 manat m\u00fc\u0259yy\u0259n edilib:<\/p>\n

\u201cSosial s\u0131\u011forta haqlar\u0131 f\u0259rdi sahibkarlar t\u0259r\u0259find\u0259n minimum \u0259m\u0259khaqq\u0131n\u0131n faiz nisb\u0259tind\u0259 hesabland\u0131\u011f\u0131ndan v\u0259 minimum \u0259m\u0259khaqq\u0131 da m\u00fcxt\u0259lif vaxtlarda artd\u0131\u011f\u0131ndan, sosial s\u0131\u011forta \u00fczr\u0259 f\u0259rdi sahibkarlar\u0131n s\u0131\u011forta y\u00fck\u00fc artm\u0131\u015f olurdu.<\/p>\n

Bu m\u0259qs\u0259dl\u0259 sosial s\u0131\u011forta \u00fczr\u0259 qanunvericiliy\u0259 d\u0259yi\u015fiklik olundu v\u0259 2020-ci ilin aprel ay\u0131n\u0131n 1-d\u0259n 2021-ci ilin 1 yanvar tarixin\u0259d\u0259k tikinti v\u0259 ticar\u0259t sektorunda f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n \u015f\u0259xsl\u0259r\u0259 m\u00fcnasib\u0259td\u0259 sosial s\u0131\u011forta haqq\u0131 minimum \u0259m\u0259khaqq\u0131n\u0131n 50 faizind\u0259n 25 faiz\u0259, dig\u0259r sah\u0259l\u0259rd\u0259 is\u0259 25 faizind\u0259n 15 faiz\u0259 endirilib.<\/p>\n

Eyni zamanda, faiz d\u0259r\u0259c\u0259l\u0259ri Bak\u0131 \u015f\u0259h\u0259ri v\u0259 regionlar \u00fczr\u0259 differensialla\u015fd\u0131r\u0131l\u0131b. Bunlarla yana\u015f\u0131, f\u0259rdi pe\u015f\u0259 f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan, y\u0259ni \u00f6z vergi \u00f6hd\u0259likl\u0259rini sabit q\u0259bz almaqla yerin\u0259 yetir\u0259n \u015f\u0259xsl\u0259r\u0259 m\u00fcnasib\u0259td\u0259 sosial s\u0131\u011forta \u00f6hd\u0259likl\u0259rinin d\u0259 sabit q\u0259bz almaqla yerin\u0259 yetirm\u0259l\u0259ri il\u0259 ba\u011fl\u0131 qanunvericilikd\u0259 d\u0259yi\u015fiklik edilib. Bununla da, h\u0259min \u015f\u0259xsl\u0259rin sosial s\u0131\u011forta \u00fczr\u0259 \u00f6hd\u0259likl\u0259ri azald\u0131l\u0131b.<\/p>\n

N\u0259tic\u0259 etibaril\u0259, sabit q\u0259bz \u0259sas\u0131nda f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n vergi \u00f6d\u0259yicil\u0259ri art\u0131q vahid q\u0259bz almaqla h\u0259m vergi \u00f6hd\u0259likl\u0259rini, h\u0259m d\u0259 sosial s\u0131\u011forta \u00f6hd\u0259likl\u0259rini yerin\u0259 yetirmi\u015f olurlar. Bununla da, g\u00f6st\u0259ril\u0259n f\u0259aliyy\u0259t \u00fczr\u0259 vergi orqanlar\u0131na vergi hesabat\u0131 v\u0259 sosial s\u0131\u011forta hesabat\u0131 t\u0259qdim etmirl\u0259r\u201d.<\/p>\n