Vergi M\u0259c\u0259ll\u0259sin\u0259 edil\u0259n son d\u0259yi\u015fiklikl\u0259rd\u0259 f\u0259rdi qaydada, y\u0259ni muzdlu i\u015f\u00e7i c\u0259lb etm\u0259d\u0259n sahibkarl\u0131qla m\u0259\u015f\u011ful olan fiziki \u015f\u0259xsl\u0259rin siyah\u0131s\u0131 geni\u015fl\u0259ndirilib. Haz\u0131rda sabit vergi \u00f6d\u0259yicil\u0259rinin siyah\u0131s\u0131na f\u0259rdi ya\u015fay\u0131\u015f evl\u0259rind\u0259 v\u0259 m\u0259nzill\u0259rd\u0259 \u00e7al\u0131\u015fanlar, x\u0259st\u0259l\u0259r\u0259, qocalara v\u0259 u\u015faqlara qulluq ed\u0259nl\u0259r, day\u0259, f\u0259rdi s\u00fcr\u00fcc\u00fcl\u00fck, ev t\u0259s\u0259rr\u00fcfat\u0131nda t\u0259mizlik, ba\u011fban, a\u015fpaz, g\u00f6z\u0259t\u00e7i v\u0259 dig\u0259r analoji i\u015fl\u0259r v\u0259 n\u0259qqa\u015fl\u0131qla m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r daxildir. Vergi M\u0259c\u0259ll\u0259sin\u0259 edilmi\u015f d\u0259yi\u015fiklikl\u0259 \u0259laq\u0259dar 2019-cu il yanvar\u0131n 1-d\u0259n b\u0259rb\u0259rl\u0259r, ofisiantlar v\u0259 d\u0259rzil\u0259r d\u0259 bu siyah\u0131ya daxil edil\u0259c\u0259k.<\/p>\n
B\u0259s h\u0259min \u015f\u0259xsl\u0259r vergi \u00f6d\u0259ni\u015fl\u0259rini nec\u0259 hesablamal\u0131d\u0131r?<\/p>\n
ARANTV.AZ<\/b>-\u0131n modern.az-a istinad\u0259n m\u0259lumat\u0131na g\u00f6r\u0259, muzdlu i\u015f\u00e7i c\u0259lb etm\u0259d\u0259n sahibkarl\u0131qla m\u0259\u015f\u011ful olan fiziki \u015f\u0259xsl\u0259r \u00fc\u00e7\u00fcn sad\u0259l\u0259\u015fdirilmi\u015f vergi a\u015fa\u011f\u0131dak\u0131 c\u0259dv\u0259ld\u0259 g\u00f6st\u0259ril\u0259n qaydada m\u00fc\u0259yy\u0259n edilir.<\/p>\n
Muzdlu i\u015f\u00e7i c\u0259lb etm\u0259d\u0259n sahibkarl\u0131qla m\u0259\u015f\u011ful olan fiziki \u015f\u0259xsl\u0259r \u00f6d\u0259y\u0259c\u0259yi verginin m\u0259bl\u0259\u011fini hesablayark\u0259n sabit m\u0259bl\u0259\u011fl\u0259r\u0259 (b\u0259rb\u0259r 20 manat, d\u0259rzi 10 manat, ofisiant 10 manat) \u0259msallar t\u0259tbiq etm\u0259lidir. F\u0259aliyy\u0259t n\u00f6vl\u0259ri \u00fczr\u0259 sabit verginin m\u0259bl\u0259\u011fl\u0259rind\u0259 oldu\u011fu kimi, bu m\u0259bl\u0259\u011fl\u0259rin \u00fcz\u0259rin\u0259 hesablanan \u0259msallar da d\u0259yi\u015fm\u0259z qal\u0131r.<\/p>\n
C\u0259dv\u0259ld\u0259 g\u00f6st\u0259ril\u0259n f\u0259aliyy\u0259t n\u00f6vl\u0259ri il\u0259 m\u0259\u015f\u011ful olan fiziki \u015f\u0259xsl\u0259r \u00fc\u00e7\u00fcn ayl\u0131q verginin m\u0259bl\u0259\u011fi a\u015fa\u011f\u0131dak\u0131 \u0259msallar t\u0259tbiq edilm\u0259kl\u0259 m\u00fc\u0259yy\u0259n edilir:<\/p>\n
* Bak\u0131 \u015f\u0259h\u0259rind\u0259 (k\u0259nd v\u0259 q\u0259s\u0259b\u0259l\u0259r daxil olmaqla) – 2,0;
\n* G\u0259nc\u0259, Sumqay\u0131t v\u0259 X\u0131rdalan
\n\u015f\u0259h\u0259rl\u0259rind\u0259 – 1,5;
\n* Ab\u015feron rayonunun q\u0259s\u0259b\u0259 v\u0259 k\u0259ndl\u0259ri (X\u0131rdalan \u015f\u0259h\u0259ri istisna olmaqla), \u015eirvan, Ming\u0259\u00e7evir, Nax\u00e7\u0131van, L\u0259nk\u0259ran, Yevlax, \u015e\u0259ki v\u0259 Naftalan \u015f\u0259h\u0259rl\u0259rind\u0259 – 1,0;
\n* dig\u0259r rayon (\u015f\u0259h\u0259r) v\u0259 q\u0259s\u0259b\u0259l\u0259rd\u0259 (k\u0259ndl\u0259rd\u0259) – 0,5.<\/p>\n
Bel\u0259likl\u0259, bu f\u0259aliyy\u0259t n\u00f6vl\u0259ri il\u0259 m\u0259\u015f\u011ful olan fiziki \u015f\u0259xsl\u0259r sad\u0259l\u0259\u015fdirilmi\u015f vergini c\u0259dv\u0259ld\u0259 g\u00f6st\u0259ril\u0259n sabit vergi m\u0259bl\u0259\u011finin yuxar\u0131dak\u0131 \u0259msallara vurulmas\u0131 yolu il\u0259 hesablamal\u0131 v\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259m\u0259lidir. Bunun \u00fc\u00e7\u00fcn h\u0259min \u015f\u0259xsl\u0259r h\u0259r \u015feyd\u0259n \u0259vv\u0259l Vergi \u00d6d\u0259yicisinin Eynil\u0259\u015fdirm\u0259 N\u00f6mr\u0259si (V\u00d6EN) almal\u0131d\u0131r. H\u0259min \u015f\u0259xsl\u0259r \u00abSad\u0259l\u0259\u015fdirilmi\u015f vergi \u00fczr\u0259 sabit m\u0259bl\u0259\u011fin \u00f6d\u0259nilm\u0259si haqq\u0131nda q\u0259bz\u00bbi almaq \u00fc\u00e7\u00fcn yaz\u0131l\u0131 m\u00fcraci\u0259t etdikd\u0259, sad\u0259l\u0259\u015fdirilmi\u015f verginin \u00f6d\u0259nilm\u0259sini t\u0259sdiq ed\u0259n \u00f6d\u0259ni\u015f s\u0259n\u0259dini m\u00fcraci\u0259tin\u0259 \u0259lav\u0259 edir, elektron qaydada m\u00fcraci\u0259t etdikd\u0259 is\u0259 \u00f6d\u0259ni\u015fi m\u00fcraci\u0259tin edildiyi zaman elektron qaydada h\u0259yata ke\u00e7irir. \u00d6d\u0259ni\u015f s\u0259n\u0259dind\u0259 vergi \u00f6d\u0259yicisinin V\u00d6EN-i g\u00f6st\u0259rilm\u0259lidir. Hesablanm\u0131\u015f vergini d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 tam m\u0259bl\u0259\u011fd\u0259 \u00f6d\u0259dikd\u0259n sonra onlara \u00abSabit verginin \u00f6d\u0259nilm\u0259si haqq\u0131nda q\u0259bz\u00bb verilir. Q\u0259bzin formas\u0131 a\u015fa\u011f\u0131dak\u0131 m\u0259lumatlar\u0131 \u0259ks etdirir:<\/p>\n
* vergi \u00f6d\u0259yicisi olan fiziki \u015f\u0259xsin ad\u0131, atas\u0131n\u0131n ad\u0131, soyad\u0131;
\n* vergi \u00f6d\u0259yicisinin V\u00d6EN-i;
\n* q\u0259bzin q\u00fcvv\u0259d\u0259 olma m\u00fcdd\u0259ti;
\n* f\u0259aliyy\u0259tin h\u0259yata ke\u00e7irildiyi \u0259razi;
\n* \u00f6d\u0259nilmi\u015f verginin m\u0259bl\u0259\u011fi;
\n* f\u0259aliyy\u0259t n\u00f6v\u00fcn\u00fcn ad\u0131.<\/p>\n
\u00abSad\u0259l\u0259\u015fdirilmi\u015f vergi \u00fczr\u0259 sabit m\u0259bl\u0259\u011fin \u00f6d\u0259nilm\u0259si haqq\u0131nda q\u0259bz\u00bb vergi \u00f6d\u0259yicisind\u0259 saxlan\u0131l\u0131r. H\u0259min f\u0259aliyy\u0259t n\u00f6vl\u0259ri il\u0259 m\u0259\u015f\u011ful olan fiziki \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n \u00f6d\u0259nilmi\u015f vergi onlar\u0131n q\u0259bzinin q\u00fcvv\u0259d\u0259 oldu\u011fu m\u00fcdd\u0259td\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259rib-g\u00f6st\u0259rm\u0259m\u0259sind\u0259n as\u0131l\u0131 olmayaraq geri qaytar\u0131lm\u0131r v\u0259 n\u00f6vb\u0259ti d\u00f6vrl\u0259rin (ay, r\u00fcb, yar\u0131mil v\u0259 il) vergil\u0259ri il\u0259 \u0259v\u0259zl\u0259\u015fdirilmir. H\u0259min \u015f\u0259xsl\u0259r yuxar\u0131dak\u0131 c\u0259dv\u0259ld\u0259 g\u00f6st\u0259ril\u0259n f\u0259aliyy\u0259t n\u00f6vl\u0259rind\u0259n bir ne\u00e7\u0259si il\u0259 m\u0259\u015f\u011ful oldu\u011fu halda \u00abSabit verginin \u00f6d\u0259nilm\u0259si haqq\u0131nda q\u0259bz\u00bbi h\u0259r bir f\u0259aliyy\u0259t n\u00f6v\u00fc \u00fc\u00e7\u00fcn ayr\u0131l\u0131qda al\u0131rlar. Vergi \u00f6hd\u0259likl\u0259rini \u00abSad\u0259l\u0259\u015fdirilmi\u015f vergi \u00fczr\u0259 sabit m\u0259bl\u0259\u011fin \u00f6d\u0259nilm\u0259si haqq\u0131nda q\u0259bz\u00bb \u0259ld\u0259 etm\u0259kl\u0259 sad\u0259l\u0259\u015fdirilmi\u015f qaydada yerin\u0259 yetirm\u0259si h\u0259min \u015f\u0259xsl\u0259ri na\u011fd pul hesabla\u015fmalar\u0131 zaman\u0131 al\u0131c\u0131ya q\u0259bz v\u0259 dig\u0259r ciddi hesabat blanklar\u0131n\u0131 t\u0259qdim etm\u0259k \u00f6hd\u0259liyind\u0259n azad etmir.<\/p>\n
D\u0259yi\u015fiklikl\u0259rd\u0259n sonra ayr\u0131-ayr\u0131 rayonlarda f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n sabit vergi \u00f6d\u0259yicil\u0259ri \u00fc\u00e7\u00fcn sad\u0259l\u0259\u015fdirilmi\u015f verginin m\u0259bl\u0259\u011finin hesablanmas\u0131 qaydas\u0131na dair n\u00fcmun\u0259ni t\u0259qdim edirik. N\u00fcmun\u0259 olaraq, b\u0259rb\u0259rl\u0259r \u00fc\u00e7\u00fcn vergil\u0259rin hesablanmas\u0131 bu qaydada apar\u0131lacaq:<\/p>\n
Bak\u0131 \u015f\u0259h\u0259rind\u0259: 20 manat (sabit m\u0259bl\u0259\u011f) x 2 (zona \u0259msal\u0131) = 40 manat.
\nG\u0259nc\u0259 \u015f\u0259h\u0259rind\u0259: 20 manat (sabit m\u0259bl\u0259\u011f) x 1,5 (zona \u0259msal\u0131) = 30 manat.
\nAb\u015feron rayonunun Masaz\u0131r q\u0259s\u0259b\u0259sind\u0259: 20 manat (sabit m\u0259bl\u0259\u011f) x 1,0 (zona \u0259msal\u0131) = 20 manat.
\nB\u0259rd\u0259 rayonunun Xan\u0259r\u0259b k\u0259ndind\u0259: 20 manat (sabit m\u0259bl\u0259\u011f) x 0,5 (zona \u0259msal\u0131) = 10 manat.
\nL\u0259nk\u0259ran \u015f\u0259h\u0259rind\u0259: 20 manat (sabit m\u0259bl\u0259\u011f) x 1 (zona \u0259msal\u0131) x 1 (ayl\u0131q d\u00f6vr) = 20 manat.<\/p>\n
Yeri g\u0259lmi\u015fk\u0259n, bu \u015f\u0259xsl\u0259r f\u0259aliyy\u0259tl\u0259rini r\u0259smil\u0259\u015fdirm\u0259k \u00fc\u00e7\u00fcn Vergil\u0259r Nazirliyind\u0259n ayl\u0131q, r\u00fcbl\u00fck, 6 ayl\u0131q v\u0259 ya illik \u00abSad\u0259l\u0259\u015fdirilmi\u015f vergi \u00fczr\u0259 sabit m\u0259bl\u0259\u011fin \u00f6d\u0259nilm\u0259si haqq\u0131nda q\u0259bz\u00bb al\u0131rlar v\u0259 he\u00e7 bir hesabat t\u0259qdim etmirl\u0259r.<\/p>\n","protected":false},"excerpt":{"rendered":"
Vergi M\u0259c\u0259ll\u0259sin\u0259 edil\u0259n son d\u0259yi\u015fiklikl\u0259rd\u0259 f\u0259rdi qaydada, y\u0259ni muzdlu i\u015f\u00e7i c\u0259lb etm\u0259d\u0259n sahibkarl\u0131qla m\u0259\u015f\u011ful olan fiziki \u015f\u0259xsl\u0259rin siyah\u0131s\u0131 geni\u015fl\u0259ndirilib. Haz\u0131rda sabit vergi \u00f6d\u0259yicil\u0259rinin siyah\u0131s\u0131na f\u0259rdi ya\u015fay\u0131\u015f evl\u0259rind\u0259 v\u0259 m\u0259nzill\u0259rd\u0259 \u00e7al\u0131\u015fanlar, x\u0259st\u0259l\u0259r\u0259, qocalara v\u0259 u\u015faqlara qulluq ed\u0259nl\u0259r, day\u0259, f\u0259rdi s\u00fcr\u00fcc\u00fcl\u00fck, ev t\u0259s\u0259rr\u00fcfat\u0131nda t\u0259mizlik, ba\u011fban, a\u015fpaz, g\u00f6z\u0259t\u00e7i v\u0259 dig\u0259r analoji i\u015fl\u0259r v\u0259 n\u0259qqa\u015fl\u0131qla m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r daxildir. Vergi M\u0259c\u0259ll\u0259sin\u0259 edilmi\u015f d\u0259yi\u015fiklikl\u0259 \u0259laq\u0259dar 2019-cu il yanvar\u0131n 1-d\u0259n b\u0259rb\u0259rl\u0259r, ofisiantlar v\u0259 d\u0259rzil\u0259r d\u0259 bu siyah\u0131ya daxil edil\u0259c\u0259k. B\u0259s h\u0259min \u015f\u0259xsl\u0259r vergi \u00f6d\u0259ni\u015fl\u0259rini nec\u0259 hesablamal\u0131d\u0131r? ARANTV.AZ-\u0131n modern.az-a istinad\u0259n m\u0259lumat\u0131na g\u00f6r\u0259, muzdlu i\u015f\u00e7i c\u0259lb etm\u0259d\u0259n sahibkarl\u0131qla…<\/p>\n","protected":false},"author":2,"featured_media":27337,"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\/12\/256FCF3B-D67E-4380-B392-B4E06F2908B4.jpe.jpg",600,300,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/12\/256FCF3B-D67E-4380-B392-B4E06F2908B4.jpe.jpg",600,300,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/12\/256FCF3B-D67E-4380-B392-B4E06F2908B4.jpe.jpg",600,300,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/12\/256FCF3B-D67E-4380-B392-B4E06F2908B4.jpe-150x150.jpg",150,150,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/12\/256FCF3B-D67E-4380-B392-B4E06F2908B4.jpe-300x150.jpg",300,150,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/12\/256FCF3B-D67E-4380-B392-B4E06F2908B4.jpe.jpg",600,300,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/12\/256FCF3B-D67E-4380-B392-B4E06F2908B4.jpe.jpg",600,300,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/12\/256FCF3B-D67E-4380-B392-B4E06F2908B4.jpe.jpg",600,300,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/12\/256FCF3B-D67E-4380-B392-B4E06F2908B4.jpe-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/12\/256FCF3B-D67E-4380-B392-B4E06F2908B4.jpe.jpg",600,300,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\u0259sin\u0259 edil\u0259n son d\u0259yi\u015fiklikl\u0259rd\u0259 f\u0259rdi qaydada, y\u0259ni muzdlu i\u015f\u00e7i c\u0259lb etm\u0259d\u0259n sahibkarl\u0131qla m\u0259\u015f\u011ful olan fiziki \u015f\u0259xsl\u0259rin siyah\u0131s\u0131 geni\u015fl\u0259ndirilib. Haz\u0131rda sabit vergi \u00f6d\u0259yicil\u0259rinin siyah\u0131s\u0131na f\u0259rdi ya\u015fay\u0131\u015f evl\u0259rind\u0259 v\u0259 m\u0259nzill\u0259rd\u0259 \u00e7al\u0131\u015fanlar, x\u0259st\u0259l\u0259r\u0259, qocalara v\u0259 u\u015faqlara qulluq ed\u0259nl\u0259r, day\u0259, f\u0259rdi s\u00fcr\u00fcc\u00fcl\u00fck, ev t\u0259s\u0259rr\u00fcfat\u0131nda t\u0259mizlik, ba\u011fban, a\u015fpaz, g\u00f6z\u0259t\u00e7i v\u0259 dig\u0259r analoji i\u015fl\u0259r v\u0259 n\u0259qqa\u015fl\u0131qla m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r daxildir.…","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/27336"}],"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=27336"}],"version-history":[{"count":0,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/27336\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/27337"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=27336"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=27336"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=27336"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}