{"id":398802,"date":"2021-11-03T11:40:56","date_gmt":"2021-11-03T08:40:56","guid":{"rendered":"http:\/\/arantv.az\/?p=398802"},"modified":"2021-11-03T11:40:56","modified_gmt":"2021-11-03T08:40:56","slug":"tibbi-xidm%c9%99tl%c9%99r%c9%99-gor%c9%99-od%c9%99nil%c9%99n-%c9%99dv-ni-geri-almaq-mumkun-olacaq","status":"publish","type":"post","link":"https:\/\/arantv.az\/?p=398802","title":{"rendered":"Tibbi xidm\u0259tl\u0259r\u0259 g\u00f6r\u0259 \u00f6d\u0259nil\u0259n \u018fDV-ni geri almaq m\u00fcmk\u00fcn olacaq"},"content":{"rendered":"<p><strong>G\u0259l\u0259n ild\u0259n tibbi xidm\u0259tl\u0259r\u0259 g\u00f6r\u0259 \u00f6d\u0259nil\u0259n \u0259lav\u0259 d\u0259y\u0259r vergisini (\u018fDV0 geri almaq m\u00fcmk\u00fcn olacaq.<\/strong><\/p>\n<p><strong>ARANTV.AZ-<\/strong>\u0131n x\u0259b\u0259rin\u0259 g\u00f6r\u0259, bununla ba\u011f\u00f6l\u0131 Vergi M\u0259c\u0259ll\u0259sin\u0259 d\u0259yi\u015fiklik t\u0259klif olunur.<\/p>\n<p>Bundan \u0259lav\u0259, avtomobill\u0259r, alkoqollu i\u00e7kil\u0259r v\u0259 t\u00fct\u00fcn m\u0259mulatlar\u0131na \u00f6d\u0259nil\u0259n \u018fDV geri al\u0131nmayacaq.<\/p>\n<p>Bel\u0259 ki, 165.5-ci madd\u0259y\u0259 t\u0259klif edil\u0259n d\u0259yi\u015fikliy\u0259 g\u00f6r\u0259, fiziki \u015f\u0259xs olan istehlak\u00e7\u0131lar t\u0259r\u0259find\u0259n Az\u0259rbaycan Respublikas\u0131n\u0131n \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, avtomobill\u0259r, alkoqollu i\u00e7kil\u0259r v\u0259 t\u00fct\u00fcn m\u0259mulatlar\u0131, istisna olmaqla) habel\u0259 tibbi xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259sin\u0259 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 orqan (qurum) m\u00fc\u0259yy\u0259n edir. Bu madd\u0259y\u0259 uy\u011fun olaraq qaytar\u0131lan m\u0259bl\u0259\u011f na\u011fds\u0131z qaydada \u00f6d\u0259nilmi\u015f \u018fDV-nin 15 faizini, na\u011fd qaydada \u00f6d\u0259nilmi\u015f \u018fDV-nin 10 faizini t\u0259\u015fkil edir. \u00d6d\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","protected":false},"excerpt":{"rendered":"<p>G\u0259l\u0259n ild\u0259n tibbi xidm\u0259tl\u0259r\u0259 g\u00f6r\u0259 \u00f6d\u0259nil\u0259n \u0259lav\u0259 d\u0259y\u0259r vergisini (\u018fDV0 geri almaq m\u00fcmk\u00fcn olacaq. ARANTV.AZ-\u0131n x\u0259b\u0259rin\u0259 g\u00f6r\u0259, bununla ba\u011f\u00f6l\u0131 Vergi M\u0259c\u0259ll\u0259sin\u0259 d\u0259yi\u015fiklik t\u0259klif olunur. Bundan \u0259lav\u0259, avtomobill\u0259r, alkoqollu i\u00e7kil\u0259r v\u0259 t\u00fct\u00fcn m\u0259mulatlar\u0131na \u00f6d\u0259nil\u0259n \u018fDV geri al\u0131nmayacaq. Bel\u0259 ki, 165.5-ci madd\u0259y\u0259 t\u0259klif edil\u0259n d\u0259yi\u015fikliy\u0259 g\u00f6r\u0259, fiziki \u015f\u0259xs olan istehlak\u00e7\u0131lar t\u0259r\u0259find\u0259n Az\u0259rbaycan Respublikas\u0131n\u0131n \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, avtomobill\u0259r, alkoqollu i\u00e7kil\u0259r v\u0259 t\u00fct\u00fcn m\u0259mulatlar\u0131, istisna olmaqla) habel\u0259 tibbi xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259sin\u0259 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&hellip;<\/p>\n","protected":false},"author":2,"featured_media":398803,"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\/11\/992852.jpg",800,600,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/11\/992852.jpg",800,600,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/11\/992852.jpg",800,600,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/11\/992852-500x280.jpg",500,280,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/11\/992852-487x365.jpg",487,365,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/11\/992852.jpg",640,480,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/11\/992852.jpg",800,600,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/11\/992852.jpg",800,600,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/11\/992852-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/11\/992852.jpg",800,600,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=19\" rel=\"category\">G\u00fcnd\u0259m<\/a>","rttpg_excerpt":"G\u0259l\u0259n ild\u0259n tibbi xidm\u0259tl\u0259r\u0259 g\u00f6r\u0259 \u00f6d\u0259nil\u0259n \u0259lav\u0259 d\u0259y\u0259r vergisini (\u018fDV0 geri almaq m\u00fcmk\u00fcn olacaq. ARANTV.AZ-\u0131n x\u0259b\u0259rin\u0259 g\u00f6r\u0259, bununla ba\u011f\u00f6l\u0131 Vergi M\u0259c\u0259ll\u0259sin\u0259 d\u0259yi\u015fiklik t\u0259klif olunur. Bundan \u0259lav\u0259, avtomobill\u0259r, alkoqollu i\u00e7kil\u0259r v\u0259 t\u00fct\u00fcn m\u0259mulatlar\u0131na \u00f6d\u0259nil\u0259n \u018fDV geri al\u0131nmayacaq. Bel\u0259 ki, 165.5-ci madd\u0259y\u0259 t\u0259klif edil\u0259n d\u0259yi\u015fikliy\u0259 g\u00f6r\u0259, fiziki \u015f\u0259xs olan istehlak\u00e7\u0131lar t\u0259r\u0259find\u0259n Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 p\u0259rak\u0259nd\u0259 ticar\u0259t v\u0259&hellip;","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/398802"}],"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=398802"}],"version-history":[{"count":0,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/398802\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/398803"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=398802"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=398802"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=398802"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}