\u201cTibbi s\u0131\u011forta haqq\u0131nda\u201d Qanunun 15-ci madd\u0259sind\u0259 qeyd olunub ki, icbari tibbi xidm\u0259tin maliyy\u0259l\u0259\u015fm\u0259si v\u0259t\u0259nda\u015flardan toplanan s\u0131\u011forta haqlar\u0131, el\u0259c\u0259 d\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sinin v\u0259saiti hesab\u0131na \u00f6d\u0259nil\u0259c\u0259k. Bu zaman adamba\u015f\u0131na 90 manat \u00f6d\u0259nilm\u0259si n\u0259z\u0259rd\u0259 tutulub. Lakin Qanunda dig\u0259r maliyy\u0259 m\u0259nb\u0259l\u0259ri d\u0259 g\u00f6st\u0259rilib.<\/p>\n
S\u0131\u011forta m\u00fct\u0259x\u0259ssisi \u0130lkin \u0130brahimov \u201cTibbi s\u0131\u011forta haqq\u0131nda\u201dQanunun 15-10.1.6-c\u0131 madd\u0259sin\u0259\u00a0 istinad\u0259n deyir ki, Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 istehsal edil\u0259r\u0259k daxili istehlaka y\u00f6n\u0259ldil\u0259n (topdan sat\u0131lan) v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisin\u0259 idxal olunan avtomobil benzininin, dizel yanaca\u011f\u0131n\u0131n v\u0259 maye qaz\u0131n h\u0259r litrin\u0259 g\u00f6r\u0259 0,02 manat icbari tibbi s\u0131\u011forta haqq\u0131 tutulur.<\/p>\n
Qanunun 15-10.1.7-ci madd\u0259sind\u0259 is\u0259 g\u00f6st\u0259rilib ki, vergi \u00f6d\u0259yicil\u0259ri t\u0259r\u0259find\u0259n araq (vodka), t\u00fcndl\u0259\u015fdirilmi\u015f i\u00e7kil\u0259r v\u0259 t\u00fcndl\u0259\u015fdirilmi\u015f i\u00e7ki materiallar\u0131, likyor v\u0259 likyor m\u0259mulatlar\u0131n\u0131n h\u0259r litrin\u0259 g\u00f6r\u0259 t\u0259tbiq edil\u0259n aksiz d\u0259r\u0259c\u0259sinin 0,2 manat\u0131, piv\u0259 (alkoqolsuz piv\u0259 istisna olmaqla) v\u0259 piv\u0259 t\u0259rkibli dig\u0259r i\u00e7kil\u0259rin h\u0259r litrin\u0259 g\u00f6r\u0259 t\u0259tbiq edil\u0259n aksiz d\u0259r\u0259c\u0259sinin 0,05 manat\u0131, siqarilla (nazik siqarlar) v\u0259 t\u00fct\u00fcnd\u0259n haz\u0131rlanan siqaretl\u0259r v\u0259 onun \u0259v\u0259zedicil\u0259rinin 1000 \u0259d\u0259din\u0259 g\u00f6r\u0259 t\u0259tbiq edil\u0259n aksiz d\u0259r\u0259c\u0259sinin 1,5 manat\u0131 v\u0259 energetik i\u00e7kil\u0259rin h\u0259r litrin\u0259 g\u00f6r\u0259 t\u0259tbiq edil\u0259n aksiz d\u0259r\u0259c\u0259sinin 0,1 manat\u0131 icbari tibbi s\u0131\u011fortan\u0131n maliyy\u0259l\u0259\u015fm\u0259sin\u0259 y\u00f6n\u0259ldilir.<\/p>\n
Vergi M\u0259c\u0259ll\u0259sinin 190.3-c\u00fc madd\u0259sin\u0259 \u0259sas\u0259n, Az\u0259rbaycan Respublikas\u0131nda istehsal olunan i\u00e7m\u0259li spirt\u0259, piv\u0259y\u0259, spirtli i\u00e7kil\u0259r\u0259, t\u00fct\u00fcn m\u0259mulatlar\u0131na, energetik (alkoqollu v\u0259 alkoqolsuz) i\u00e7kil\u0259r\u0259 v\u0259 elektron siqaretl\u0259r \u00fc\u00e7\u00fcn mayey\u0259 a\u015fa\u011f\u0131dak\u0131 aksiz d\u0259r\u0259c\u0259l\u0259ri t\u0259tbiq edilir:<\/p>\n
i\u00e7m\u0259li spirt (o c\u00fcml\u0259d\u0259n t\u0259rkibind\u0259 80 faizd\u0259n az spirt olmayan denaturla\u015fd\u0131r\u0131lmam\u0131\u015f etil spirti; t\u0259rkibind\u0259 80 faizd\u0259n az spirt olan denaturla\u015fd\u0131r\u0131lmam\u0131\u015f etil spirti) h\u0259r litrin\u0259 – 3,2 manat;<\/p>\n
araq (vodka), t\u00fcndl\u0259\u015fdirilmi\u015f i\u00e7kil\u0259r v\u0259 t\u00fcndl\u0259\u015fdirilmi\u015f i\u00e7ki materiallar\u0131, likyor v\u0259 likyor m\u0259mulatlar\u0131 – h\u0259r litrin\u0259 3,2 manat;<\/p>\n
konyak v\u0259 konyak materiallar\u0131 – h\u0259r litrin\u0259 3,2 manat;<\/p>\n
\u015fampan \u015f\u0259rab\u0131 – h\u0259r litrin\u0259 2,6 manat;<\/p>\n
\u015f\u0259rablar v\u0259 \u015f\u0259rab materiallar\u0131 – h\u0259r litrin\u0259 0,2 manat;<\/p>\n
piv\u0259 (alkoqolsuz piv\u0259 istisna olmaqla) v\u0259 piv\u0259 t\u0259rkibli – dig\u0259r i\u00e7kil\u0259r h\u0259r litrin\u0259 0,4 manat;<\/p>\n
siqarlar, uclar\u0131 k\u0259sil\u0259n siqarlar v\u0259 siqarilla (nazik siqarlar) – 1000 \u0259d\u0259din\u0259 31,0 manat;<\/p>\n
t\u00fct\u00fcnd\u0259n haz\u0131rlanan siqaretl\u0259r v\u0259 onun \u0259v\u0259zedicil\u0259ri – 1000 \u0259d\u0259din\u0259 31,0 manat;<\/p>\n
alkoqollu energetik i\u00e7kil\u0259r \u2013 h\u0259r litrin\u0259 2,0 manat;<\/p>\n
alkoqolsuz energetik i\u00e7kil\u0259r \u2013 h\u0259r litrin\u0259 3,1 manat;<\/p>\n
siqarlar, o c\u00fcml\u0259d\u0259n uclar\u0131 k\u0259sil\u0259n siqarlar \u2013 h\u0259r bir \u0259d\u0259din\u0259 1,0 manat;<\/p>\n
elektron siqaretl\u0259r \u00fc\u00e7\u00fcn maye \u2013 h\u0259r litrin\u0259 20,0 manat;<\/p>\n
bu madd\u0259d\u0259 n\u0259z\u0259rd\u0259 tutulmayan t\u00fcndl\u0259\u015fdirilm\u0259mi\u015f alkoqollu i\u00e7kil\u0259r (t\u0259rkibind\u0259ki spirtin miqdar\u0131 9 faizd\u0259n \u00e7ox olmayan) \u2013 h\u0259r litrin\u0259 0,4 manat (vergiler.az).<\/p>\n","protected":false},"excerpt":{"rendered":"
\u201cTibbi s\u0131\u011forta haqq\u0131nda\u201d Qanunun 15-ci madd\u0259sind\u0259 qeyd olunub ki, icbari tibbi xidm\u0259tin maliyy\u0259l\u0259\u015fm\u0259si v\u0259t\u0259nda\u015flardan toplanan s\u0131\u011forta haqlar\u0131, el\u0259c\u0259 d\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sinin v\u0259saiti hesab\u0131na \u00f6d\u0259nil\u0259c\u0259k. Bu zaman adamba\u015f\u0131na 90 manat \u00f6d\u0259nilm\u0259si n\u0259z\u0259rd\u0259 tutulub. Lakin Qanunda dig\u0259r maliyy\u0259 m\u0259nb\u0259l\u0259ri d\u0259 g\u00f6st\u0259rilib. S\u0131\u011forta m\u00fct\u0259x\u0259ssisi \u0130lkin \u0130brahimov \u201cTibbi s\u0131\u011forta haqq\u0131nda\u201dQanunun 15-10.1.6-c\u0131 madd\u0259sin\u0259\u00a0 istinad\u0259n deyir ki, Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 istehsal edil\u0259r\u0259k daxili istehlaka y\u00f6n\u0259ldil\u0259n (topdan sat\u0131lan) v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisin\u0259 idxal olunan avtomobil benzininin, dizel yanaca\u011f\u0131n\u0131n v\u0259 maye qaz\u0131n h\u0259r litrin\u0259 g\u00f6r\u0259 0,02 manat icbari tibbi s\u0131\u011forta haqq\u0131 tutulur. Qanunun 15-10.1.7-ci madd\u0259sind\u0259 is\u0259 g\u00f6st\u0259rilib ki,…<\/p>\n","protected":false},"author":2,"featured_media":273557,"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\/2021\/01\/1547225632_4744876.jpg",975,540,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/01\/1547225632_4744876.jpg",975,540,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/01\/1547225632_4744876.jpg",975,540,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/01\/1547225632_4744876-150x150.jpg",150,150,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/01\/1547225632_4744876-300x166.jpg",300,166,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/01\/1547225632_4744876.jpg",640,354,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/01\/1547225632_4744876.jpg",975,540,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/01\/1547225632_4744876.jpg",975,540,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/01\/1547225632_4744876-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/01\/1547225632_4744876.jpg",975,540,false]},"rttpg_author":{"display_name":"V\u00fcsal Rafiqo\u011flu","author_link":"https:\/\/arantv.az\/?author=2"},"rttpg_comment":0,"rttpg_category":"G\u00fcnd\u0259m<\/a>","rttpg_excerpt":"\u201cTibbi s\u0131\u011forta haqq\u0131nda\u201d Qanunun 15-ci madd\u0259sind\u0259 qeyd olunub ki, icbari tibbi xidm\u0259tin maliyy\u0259l\u0259\u015fm\u0259si v\u0259t\u0259nda\u015flardan toplanan s\u0131\u011forta haqlar\u0131, el\u0259c\u0259 d\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sinin v\u0259saiti hesab\u0131na \u00f6d\u0259nil\u0259c\u0259k. Bu zaman adamba\u015f\u0131na 90 manat \u00f6d\u0259nilm\u0259si n\u0259z\u0259rd\u0259 tutulub. Lakin Qanunda dig\u0259r maliyy\u0259 m\u0259nb\u0259l\u0259ri d\u0259 g\u00f6st\u0259rilib. S\u0131\u011forta m\u00fct\u0259x\u0259ssisi \u0130lkin \u0130brahimov \u201cTibbi s\u0131\u011forta haqq\u0131nda\u201dQanunun 15-10.1.6-c\u0131 madd\u0259sin\u0259\u00a0 istinad\u0259n deyir ki, Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 istehsal…","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/273556"}],"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=273556"}],"version-history":[{"count":0,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/273556\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/273557"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=273556"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=273556"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=273556"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}