{"id":30155,"date":"2019-01-01T12:09:32","date_gmt":"2019-01-01T09:09:32","guid":{"rendered":"http:\/\/arantv.az\/?p=30155"},"modified":"2019-01-01T12:09:32","modified_gmt":"2019-01-01T09:09:32","slug":"nagdsiz-od%c9%99m%c9%99l%c9%99rd%c9%99-%c9%99dv-nin-15-i-geri-qaytarilacaq","status":"publish","type":"post","link":"https:\/\/arantv.az\/?p=30155","title":{"rendered":"Na\u011fds\u0131z \u00f6d\u0259m\u0259l\u0259rd\u0259 \u018fDV-nin 15%-i geri qaytar\u0131lacaq"},"content":{"rendered":"<p><strong>Bu g\u00fcnd\u0259n ba\u015flayaraq fiziki \u015f\u0259xs olan istehlak\u00e7\u0131lar t\u0259r\u0259find\u0259n Az\u0259rbaycanda p\u0259rak\u0259nd\u0259 ticar\u0259t v\u0259 ya ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti g\u00f6st\u0259r\u0259n \u015f\u0259xsl\u0259rd\u0259n al\u0131nm\u0131\u015f mallara (neft v\u0259 qaz m\u0259hsullar\u0131 istisna olmaqla) g\u00f6r\u0259 \u00f6d\u0259nilmi\u015f \u018fDV-nin na\u011fds\u0131z \u00f6d\u0259m\u0259l\u0259r \u00fczr\u0259\u00a015%, na\u011fd \u00f6d\u0259ni\u015fl\u0259r \u00fczr\u0259 is\u0259\u00a010%-i geri qaytar\u0131lacaq.<\/strong><\/p>\n<p><strong>ARANTV.AZ<\/strong> report-a istinad\u0259n bildirir ki, fiziki \u015f\u0259xs olan olan istehlak\u00e7\u0131lar t\u0259r\u0259find\u0259n Az\u0259rbaycan \u0259razisind\u0259 p\u0259rak\u0259nd\u0259 ticar\u0259t v\u0259 ya ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti g\u00f6st\u0259r\u0259n \u015f\u0259xsl\u0259rd\u0259n al\u0131nm\u0131\u015f mallara (neft v\u0259 qaz m\u0259hsullar\u0131 istisna olmaqla) g\u00f6r\u0259 \u00f6d\u0259nilmi\u015f \u018fDV-nin qaytar\u0131lmas\u0131 qaydas\u0131n\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi qurum m\u00fc\u0259yy\u0259n edir. Qaytar\u0131lan m\u0259bl\u0259\u011f na\u011fds\u0131z \u00f6d\u0259m\u0259l\u0259r \u00fczr\u0259\u00a015%, na\u011fd \u00f6d\u0259ni\u015fl\u0259r \u00fczr\u0259 is\u0259\u00a010% t\u0259\u015fkil edir.<\/p>\n<p>Bildirilir ki, \u00f6d\u0259nilmi\u015f \u018fDV-nin bu madd\u0259 il\u0259 m\u00fc\u0259yy\u0259n olunmu\u015f hiss\u0259sinin qaytar\u0131lmas\u0131 zaman\u0131 t\u0259qdim edil\u0259n n\u0259zar\u0259t-kassa aparat\u0131n\u0131n \u00e7eki bu M\u0259c\u0259ll\u0259nin 50.8-ci madd\u0259sinin t\u0259l\u0259bl\u0259rin\u0259 cavab verm\u0259lidir.<\/p>\n<div id=\"AdributorNativeVideo0\" class=\"AdributorNativeVideo\"><\/div>\n<p>Bel\u0259 ki, n\u0259zar\u0259t-kassa aparat\u0131n\u0131n \u00e7ekl\u0259rind\u0259 vergi \u00f6d\u0259yicisinin ad\u0131, V\u00d6EN-i, \u00e7ekin vurulmas\u0131n\u0131n tarixi v\u0259 saat\u0131, t\u0259s\u0259rr\u00fcfat subyektinin ad\u0131, vergi orqan\u0131ndak\u0131 u\u00e7ot kodu v\u0259 yerl\u0259\u015fdiyi \u00fcnvan, mal\u0131n v\u0259 ya xidm\u0259tin (i\u015fin) ad\u0131, \u00f6l\u00e7\u00fc vahidi, miqdar\u0131, bir vahidinin qiym\u0259ti v\u0259 yekun m\u0259bl\u0259\u011f (o c\u00fcml\u0259d\u0259n \u018fDV-nin v\u0259 ya sad\u0259l\u0259\u015fdirilmi\u015f verginin m\u0259bl\u0259\u011fi,g\u00fcn \u0259rzind\u0259 vurulmu\u015f \u00e7ekl\u0259rin say\u0131 v\u0259 n\u00f6mr\u0259si, n\u0259zar\u0259t-kassa aparat\u0131n\u0131n markas\u0131 v\u0259 zavod n\u00f6mr\u0259si, n\u0259zar\u0259t-kassa aparat\u0131n\u0131n fiskal rejiminin ni\u015fan\u0131 (\u0259lam\u0259ti), \u00e7ekin m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi qurumun elektron informasiya sistemin\u0259 \u00f6t\u00fcr\u00fcl\u00fcb-\u00f6t\u00fcr\u00fclm\u0259m\u0259sin\u0259 dair qeyd, mal\u0131n s\u00fcr\u0259tli m\u0259lumat kodu (Quick Reponse Code) olmal\u0131d\u0131r.<\/p>\n<p>H\u0259m\u00e7inin, 102-ci madd\u0259y\u0259 edil\u0259n d\u0259yi\u015fiklikl\u0259, p\u0259rak\u0259nd\u0259 sat\u0131\u015f qaydas\u0131nda mallar\u0131n sat\u0131\u015f\u0131n\u0131n h\u0259yata ke\u00e7irilm\u0259si \u00fczr\u0259 ticar\u0259t f\u0259aliyy\u0259ti v\u0259 ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan f\u0259rdi sahibkar t\u0259r\u0259find\u0259n b\u00fcdc\u0259y\u0259 \u00f6d\u0259nilm\u0259li olan g\u0259lir vergisinin m\u0259bl\u0259\u011fi 2019-cu il yanvar\u0131n 1-d\u0259n\u00a03\u00a0il m\u00fcdd\u0259tin\u0259 &#8221; \u0130stehlak\u00e7\u0131lar\u0131n h\u00fcquqlar\u0131n\u0131n m\u00fcdafi\u0259si haqq\u0131nda&#8221; qanun il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f POS-terminal vasit\u0259sil\u0259 na\u011fds\u0131z qaydada apar\u0131lan \u00f6d\u0259ni\u015fl\u0259rin \u00fcmumi g\u0259lird\u0259ki x\u00fcsusi \u00e7\u0259kisin\u0259 uy\u011fun m\u00fc\u0259yy\u0259n edil\u0259n verginin\u00a025%-i h\u0259cmind\u0259 azald\u0131l\u0131r. Bundan ba\u015fqa, 106-c\u0131 madd\u0259y\u0259 edil\u0259n d\u0259yi\u015fikliy\u0259 \u0259sas\u0259n, p\u0259rak\u0259nd\u0259 sat\u0131\u015f qaydas\u0131nda mallar\u0131n sat\u0131\u015f\u0131n\u0131n h\u0259yata ke\u00e7riilm\u0259si \u00fczr\u0259 ticar\u0259t f\u0259aliyy\u0259ti v\u0259 ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan h\u00fcquqi \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n b\u00fcdc\u0259y\u0259 \u00f6d\u0259nilm\u0259li olan m\u0259nf\u0259\u0259t vergisinin m\u0259bl\u0259\u011fi 2019-cu il yanvar\u0131n 1-d\u0259n\u00a03\u00a0il m\u00fcdd\u0259tin\u0259 &#8221; \u0130stehlak\u00e7\u0131lar\u0131n h\u00fcquqlar\u0131n\u0131n m\u00fcdafi\u0259si haqq\u0131nda&#8221; qanun il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f POS-terminal vasit\u0259sil\u0259 na\u011fds\u0131z qaydada apar\u0131lan \u00f6d\u0259ni\u015fl\u0259rin \u00fcmumi g\u0259lird\u0259ki x\u00fcsusi \u00e7\u0259kisin\u0259 uy\u011fun m\u00fc\u0259yy\u0259n edil\u0259n verginin\u00a025%-i h\u0259cmind\u0259 azald\u0131l\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bu g\u00fcnd\u0259n ba\u015flayaraq fiziki \u015f\u0259xs olan istehlak\u00e7\u0131lar t\u0259r\u0259find\u0259n Az\u0259rbaycanda p\u0259rak\u0259nd\u0259 ticar\u0259t v\u0259 ya ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti g\u00f6st\u0259r\u0259n \u015f\u0259xsl\u0259rd\u0259n al\u0131nm\u0131\u015f mallara (neft v\u0259 qaz m\u0259hsullar\u0131 istisna olmaqla) g\u00f6r\u0259 \u00f6d\u0259nilmi\u015f \u018fDV-nin na\u011fds\u0131z \u00f6d\u0259m\u0259l\u0259r \u00fczr\u0259\u00a015%, na\u011fd \u00f6d\u0259ni\u015fl\u0259r \u00fczr\u0259 is\u0259\u00a010%-i geri qaytar\u0131lacaq. ARANTV.AZ report-a istinad\u0259n bildirir ki, fiziki \u015f\u0259xs olan olan istehlak\u00e7\u0131lar t\u0259r\u0259find\u0259n Az\u0259rbaycan \u0259razisind\u0259 p\u0259rak\u0259nd\u0259 ticar\u0259t v\u0259 ya ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti g\u00f6st\u0259r\u0259n \u015f\u0259xsl\u0259rd\u0259n al\u0131nm\u0131\u015f mallara (neft v\u0259 qaz m\u0259hsullar\u0131 istisna olmaqla) g\u00f6r\u0259 \u00f6d\u0259nilmi\u015f \u018fDV-nin qaytar\u0131lmas\u0131 qaydas\u0131n\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi qurum m\u00fc\u0259yy\u0259n edir. Qaytar\u0131lan m\u0259bl\u0259\u011f na\u011fds\u0131z \u00f6d\u0259m\u0259l\u0259r \u00fczr\u0259\u00a015%, na\u011fd \u00f6d\u0259ni\u015fl\u0259r \u00fczr\u0259&hellip;<\/p>\n","protected":false},"author":2,"featured_media":30156,"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\/2019\/01\/pos_terminal.jpg",482,361,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/01\/pos_terminal.jpg",482,361,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/01\/pos_terminal.jpg",482,361,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/01\/pos_terminal-150x150.jpg",150,150,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/01\/pos_terminal-300x225.jpg",300,225,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/01\/pos_terminal.jpg",482,361,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/01\/pos_terminal.jpg",482,361,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/01\/pos_terminal.jpg",482,361,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/01\/pos_terminal-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/01\/pos_terminal.jpg",482,361,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":"Bu g\u00fcnd\u0259n ba\u015flayaraq fiziki \u015f\u0259xs olan istehlak\u00e7\u0131lar t\u0259r\u0259find\u0259n Az\u0259rbaycanda p\u0259rak\u0259nd\u0259 ticar\u0259t v\u0259 ya ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti g\u00f6st\u0259r\u0259n \u015f\u0259xsl\u0259rd\u0259n al\u0131nm\u0131\u015f mallara (neft v\u0259 qaz m\u0259hsullar\u0131 istisna olmaqla) g\u00f6r\u0259 \u00f6d\u0259nilmi\u015f \u018fDV-nin na\u011fds\u0131z \u00f6d\u0259m\u0259l\u0259r \u00fczr\u0259\u00a015%, na\u011fd \u00f6d\u0259ni\u015fl\u0259r \u00fczr\u0259 is\u0259\u00a010%-i geri qaytar\u0131lacaq. ARANTV.AZ report-a istinad\u0259n bildirir ki, fiziki \u015f\u0259xs olan olan istehlak\u00e7\u0131lar t\u0259r\u0259find\u0259n Az\u0259rbaycan \u0259razisind\u0259 p\u0259rak\u0259nd\u0259 ticar\u0259t v\u0259 ya&hellip;","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/30155"}],"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=30155"}],"version-history":[{"count":0,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/30155\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/30156"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30155"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=30155"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30155"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}