{"id":19387,"date":"2018-10-17T08:26:44","date_gmt":"2018-10-17T05:26:44","guid":{"rendered":"http:\/\/arantv.az\/?p=19387"},"modified":"2018-10-17T08:26:44","modified_gmt":"2018-10-17T05:26:44","slug":"kupcasi-olmayan-evl%c9%99rl%c9%99-bagli-nazirlikd%c9%99n-aciqlama","status":"publish","type":"post","link":"https:\/\/arantv.az\/?p=19387","title":{"rendered":"&#8220;Kup\u00e7a&#8221;s\u0131 olmayan evl\u0259rl\u0259 ba\u011fl\u0131 NAZ\u0130RL\u0130KD\u018fN A\u00c7IQLAMA"},"content":{"rendered":"<div class=\"spot\">Az\u0259rbaycanda b\u0259zi b\u0259l\u0259diyy\u0259l\u0259r x\u00fcsusi m\u00fclkiyy\u0259ti t\u0259sdiq ed\u0259n s\u0259n\u0259di (\u201ckup\u00e7a\u201d) olmayan f\u0259rdi evl\u0259rin sakinl\u0259rin\u0259 m\u00fcraci\u0259t ed\u0259r\u0259k onlardan \u0259mlak v\u0259 torpaq vergisinin \u00f6d\u0259nilm\u0259sini t\u0259l\u0259b edirl\u0259r. V\u0259t\u0259nda\u015flara b\u0259l\u0259diyy\u0259l\u0259r t\u0259r\u0259find\u0259n t\u0259qdim edilmi\u015f t\u0259diyy\u0259 bildiri\u015fl\u0259rind\u0259 h\u0259tta bu da x\u00fcsusi qeyd edilir ki, vergini m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259 \u00f6d\u0259m\u0259s\u0259l\u0259r, Vergi M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq, onlar\u0131n \u00f6d\u0259nilm\u0259mi\u015f vergi m\u0259bl\u0259\u011fin\u0259 0,1 faiz m\u0259bl\u0259\u011find\u0259 \u0259lav\u0259 \u00f6d\u0259ni\u015f hesablanacaq v\u0259 maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edil\u0259c\u0259k. Bununla da b\u0259l\u0259diyy\u0259l\u0259r v\u0259t\u0259nda\u015flar\u0131 h\u0259min vergil\u0259rin onlar t\u0259r\u0259find\u0259n qanunauy\u011fun \u015f\u0259kild\u0259 toplan\u0131ld\u0131\u011f\u0131na inand\u0131rmaq ist\u0259yirl\u0259r. Lakin m\u0259lum olub ki, b\u0259l\u0259diyy\u0259l\u0259rin vergi \u00f6d\u0259ni\u015fi il\u0259 ba\u011fl\u0131 etdikl\u0259ri bu t\u0259l\u0259b qanunauy\u011fun deyil.<\/div>\n<p><strong>ARANTV.AZ<\/strong>\u00a0 x\u0259b\u0259r verir ki, m\u0259s\u0259l\u0259 il\u0259 ba\u011fl\u0131 Trend-in sor\u011fusunu cavabland\u0131ran Vergil\u0259r Nazirliyi x\u00fcsusi m\u00fclkiyy\u0259ti t\u0259sdiq ed\u0259n s\u0259n\u0259di olmayan f\u0259rdi evl\u0259r\u0259 g\u00f6r\u0259 \u0259mlak v\u0259 torpaq vergisinin toplan\u0131lmas\u0131n\u0131n d\u00fczg\u00fcn olub-olmad\u0131\u011f\u0131na ayd\u0131nl\u0131q g\u0259tirib.<\/p>\n<p>Nazirlikd\u0259n bildirilib ki, Vergi M\u0259c\u0259ll\u0259sinin 198.1.1-ci madd\u0259sin\u0259 g\u00f6r\u0259, fiziki \u015f\u0259xsl\u0259r onlar\u0131n x\u00fcsusi m\u00fclkiyy\u0259tind\u0259 olan binalar\u0131n sah\u0259sinin (ya\u015fay\u0131\u015f sah\u0259l\u0259rin\u0259 m\u00fcnasib\u0259td\u0259 &#8211; onlar\u0131n 30 kvadratmetrd\u0259n art\u0131q olan hiss\u0259sinin) h\u0259r kvadratmetrin\u0259 g\u00f6r\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f d\u0259r\u0259c\u0259l\u0259r t\u0259tbiq olunmaqla (bina Bak\u0131 \u015f\u0259h\u0259rind\u0259 yerl\u0259\u015fdikd\u0259, h\u0259min d\u0259r\u0259c\u0259l\u0259r\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi 0,7-d\u0259n a\u015fa\u011f\u0131 v\u0259 1,5-d\u0259n yuxar\u0131 olmayan \u0259msallar t\u0259tbiq edilm\u0259kl\u0259 \u0259mlak vergisi \u00f6d\u0259yirl\u0259r.<\/p>\n<p>Nazirlik &#8220;x\u00fcsusi m\u00fclkiyy\u0259td\u0259 olan binalar&#8221;\u0131n hans\u0131 binalara \u015famil olundu\u011funu da a\u00e7\u0131qlay\u0131b.<\/p>\n<p>Bildirilib ki, \u0259g\u0259r Da\u015f\u0131nmaz \u018fmlak\u0131n D\u00f6vl\u0259t Reyestri Xidm\u0259ti t\u0259r\u0259find\u0259n verilmi\u015f m\u00fclkiyy\u0259ti t\u0259sdiq ed\u0259n s\u0259n\u0259di yoxdursa, o zaman h\u0259min binaya \u0259mlak vergisi hesablanmamal\u0131d\u0131r:<\/p>\n<div id=\"AdributorNativeVideo0\" class=\"AdributorNativeVideo\"><\/div>\n<p>\u201c\u018fmlak vergisi yaln\u0131z m\u00fclkiyy\u0259ti t\u0259sdiq ed\u0259n s\u0259n\u0259di olan \u0259mlaklar \u00fc\u00e7\u00fcn t\u0259tbiq edilir. Qanunvericilikd\u0259 \u201ckup\u00e7a\u201ds\u0131 olmayan evl\u0259r\u0259 g\u00f6r\u0259 \u0259mlak vergisi n\u0259z\u0259rd\u0259 tutulmay\u0131b. Bel\u0259 hallarla \u00fczl\u0259\u015f\u0259n v\u0259t\u0259nda\u015flar yerli b\u0259l\u0259diyy\u0259l\u0259r\u0259 m\u00fcraci\u0259t ed\u0259r\u0259k Vergi M\u0259c\u0259ll\u0259sinin 197.1.1 madd\u0259sin\u0259 istinad ed\u0259 bil\u0259rl\u0259r. H\u0259min madd\u0259y\u0259 g\u00f6r\u0259, yaln\u0131z x\u00fcsusi m\u00fclkiyy\u0259td\u0259 olan evl\u0259r \u00fc\u00e7\u00fcn \u0259mlak vergisi hesablan\u0131r\u201d.<\/p>\n<p>Nazirlikd\u0259n qeyd edilib ki, \u201cDa\u015f\u0131nmaz \u0259mlak\u0131n d\u00f6vl\u0259t reyestri haqq\u0131nda\u201d qanunun 12.1-ci b\u0259ndind\u0259 d\u0259 \u201cx\u00fcsusi m\u00fclkiyy\u0259t\u201d anlay\u0131\u015f\u0131 d\u0259qiql\u0259\u015fdirilib. Qanunun h\u0259min madd\u0259sin\u0259 g\u00f6r\u0259, da\u015f\u0131nmaz \u0259mlaka m\u00fclkiyy\u0259t v\u0259 dig\u0259r \u0259\u015fya h\u00fcquqlar\u0131n\u0131n \u0259m\u0259l\u0259 g\u0259lm\u0259si v\u0259 ba\u015fqas\u0131na ke\u00e7m\u0259si m\u00fcvafiq icra hakimiyy\u0259ti orqanlar\u0131 t\u0259r\u0259find\u0259n haz\u0131rlanan s\u0259n\u0259dl\u0259r \u0259sas\u0131nda qeydiyyat orqan\u0131 t\u0259r\u0259find\u0259n veril\u0259n d\u00f6vl\u0259t reyestrind\u0259n \u00e7\u0131xar\u0131\u015fla r\u0259smil\u0259\u015fdirilir:<\/p>\n<p>\u201cOna g\u00f6r\u0259 d\u0259 D\u00f6vl\u0259t Reyestr Xidm\u0259tind\u0259n \u00e7\u0131xar\u0131\u015f olmad\u0131qda h\u0259min m\u00fclk x\u00fcsusi m\u00fclkiyy\u0259td\u0259 olan \u0259mlak say\u0131lm\u0131r v\u0259 onun \u00fc\u00e7\u00fcn \u0259mlak vergisi hesablanm\u0131r\u201d.<\/p>\n<p>S\u0259n\u0259di olmayan h\u0259y\u0259tyan\u0131 sah\u0259l\u0259r \u00fc\u00e7\u00fcn b\u0259l\u0259diyy\u0259l\u0259r t\u0259r\u0259find\u0259n torpaq vergisinin toplan\u0131lmas\u0131na g\u0259ldikd\u0259, Vergil\u0259r Nazirliyind\u0259n bildirilib ki, qanunvericiliy\u0259 g\u00f6r\u0259, fiziki \u015f\u0259xsl\u0259rin v\u0259 m\u00fc\u0259ssis\u0259l\u0259rin Az\u0259rbaycan \u0259razisind\u0259 m\u00fclkiyy\u0259tind\u0259 v\u0259 ya istifad\u0259sind\u0259 olan torpaq sah\u0259l\u0259ri vergitutma obyekti say\u0131l\u0131r:<\/p>\n<p>\u201cV\u0259t\u0259nda\u015f\u0131n evinin m\u00fclkiyy\u0259ti t\u0259sdiq ed\u0259n s\u0259n\u0259di olmaya bil\u0259r, amma h\u0259min torpaq onun istifad\u0259sind\u0259dirs\u0259, torpaq vergisi \u00f6d\u0259nilm\u0259lidir. M\u0259s\u0259l\u0259n, Sumqay\u0131tda olan v\u0259 10 min kvadrat metr\u0259d\u0259k torpaqlar\u0131n h\u0259r 100 kvadrat metrin\u0259 (1 sot) g\u00f6r\u0259 50 q\u0259pik, 10 min kvadrat metrd\u0259n art\u0131q olan torpaqlar\u0131n h\u0259r 100 kvadrat metrin\u0259 g\u00f6r\u0259 1 manat torpaq vergisi hesablan\u0131r. \u018fg\u0259r torpaq 3 sotdursa, onda v\u0259t\u0259nda\u015f 1 manat 50 q\u0259pik torpaq vergisi \u00f6d\u0259m\u0259lidir\u201d.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Az\u0259rbaycanda b\u0259zi b\u0259l\u0259diyy\u0259l\u0259r x\u00fcsusi m\u00fclkiyy\u0259ti t\u0259sdiq ed\u0259n s\u0259n\u0259di (\u201ckup\u00e7a\u201d) olmayan f\u0259rdi evl\u0259rin sakinl\u0259rin\u0259 m\u00fcraci\u0259t ed\u0259r\u0259k onlardan \u0259mlak v\u0259 torpaq vergisinin \u00f6d\u0259nilm\u0259sini t\u0259l\u0259b edirl\u0259r. V\u0259t\u0259nda\u015flara b\u0259l\u0259diyy\u0259l\u0259r t\u0259r\u0259find\u0259n t\u0259qdim edilmi\u015f t\u0259diyy\u0259 bildiri\u015fl\u0259rind\u0259 h\u0259tta bu da x\u00fcsusi qeyd edilir ki, vergini m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259 \u00f6d\u0259m\u0259s\u0259l\u0259r, Vergi M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq, onlar\u0131n \u00f6d\u0259nilm\u0259mi\u015f vergi m\u0259bl\u0259\u011fin\u0259 0,1 faiz m\u0259bl\u0259\u011find\u0259 \u0259lav\u0259 \u00f6d\u0259ni\u015f hesablanacaq v\u0259 maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edil\u0259c\u0259k. Bununla da b\u0259l\u0259diyy\u0259l\u0259r v\u0259t\u0259nda\u015flar\u0131 h\u0259min vergil\u0259rin onlar t\u0259r\u0259find\u0259n qanunauy\u011fun \u015f\u0259kild\u0259 toplan\u0131ld\u0131\u011f\u0131na inand\u0131rmaq ist\u0259yirl\u0259r. Lakin m\u0259lum olub ki, b\u0259l\u0259diyy\u0259l\u0259rin vergi \u00f6d\u0259ni\u015fi il\u0259 ba\u011fl\u0131 etdikl\u0259ri bu t\u0259l\u0259b qanunauy\u011fun deyil. ARANTV.AZ\u00a0 x\u0259b\u0259r&hellip;<\/p>\n","protected":false},"author":2,"featured_media":19388,"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\/2018\/10\/kupca.jpg",620,375,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/10\/kupca.jpg",620,375,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/10\/kupca.jpg",620,375,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/10\/kupca-150x150.jpg",150,150,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/10\/kupca-300x181.jpg",300,181,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/10\/kupca.jpg",620,375,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/10\/kupca.jpg",620,375,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/10\/kupca.jpg",620,375,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/10\/kupca-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/10\/kupca.jpg",620,375,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=1\" rel=\"category\">C\u0259miyy\u0259t<\/a>","rttpg_excerpt":"Az\u0259rbaycanda b\u0259zi b\u0259l\u0259diyy\u0259l\u0259r x\u00fcsusi m\u00fclkiyy\u0259ti t\u0259sdiq ed\u0259n s\u0259n\u0259di (\u201ckup\u00e7a\u201d) olmayan f\u0259rdi evl\u0259rin sakinl\u0259rin\u0259 m\u00fcraci\u0259t ed\u0259r\u0259k onlardan \u0259mlak v\u0259 torpaq vergisinin \u00f6d\u0259nilm\u0259sini t\u0259l\u0259b edirl\u0259r. V\u0259t\u0259nda\u015flara b\u0259l\u0259diyy\u0259l\u0259r t\u0259r\u0259find\u0259n t\u0259qdim edilmi\u015f t\u0259diyy\u0259 bildiri\u015fl\u0259rind\u0259 h\u0259tta bu da x\u00fcsusi qeyd edilir ki, vergini m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259 \u00f6d\u0259m\u0259s\u0259l\u0259r, Vergi M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq, onlar\u0131n \u00f6d\u0259nilm\u0259mi\u015f vergi m\u0259bl\u0259\u011fin\u0259 0,1 faiz m\u0259bl\u0259\u011find\u0259 \u0259lav\u0259 \u00f6d\u0259ni\u015f&hellip;","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/19387"}],"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=19387"}],"version-history":[{"count":0,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/19387\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/19388"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19387"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=19387"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19387"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}