{"id":406839,"date":"2021-11-22T13:32:15","date_gmt":"2021-11-22T10:32:15","guid":{"rendered":"http:\/\/arantv.az\/?p=406839"},"modified":"2021-11-22T13:32:15","modified_gmt":"2021-11-22T10:32:15","slug":"vergi-m%c9%99c%c9%99ll%c9%99sin%c9%99-t%c9%99klif-edil%c9%99n-d%c9%99yisiklikl%c9%99r-milli-m%c9%99clis%c9%99-t%c9%99qdim-edilib","status":"publish","type":"post","link":"https:\/\/arantv.az\/?p=406839","title":{"rendered":"Vergi M\u0259c\u0259ll\u0259sin\u0259 t\u0259klif edil\u0259n d\u0259yi\u015fiklikl\u0259r Milli M\u0259clis\u0259 t\u0259qdim edilib"},"content":{"rendered":"

Vergi M\u0259c\u0259ll\u0259sin\u0259 t\u0259klif edil\u0259n d\u0259yi\u015fiklikl\u0259r paketi art\u0131q Milli M\u0259clis\u0259 t\u0259qdim olunub.<\/p>\n

\u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n veril\u0259n m\u0259lumata g\u00f6r\u0259,\u00a0qanunvericiliy\u0259 t\u0259klif edilmi\u015f d\u0259yi\u015fiklikl\u0259rin \u0259sas istiqam\u0259tl\u0259ri sahibkarl\u0131q f\u0259aliyy\u0259tinin t\u0259\u015fviq olunmas\u0131, vergitutma bazas\u0131n\u0131n geni\u015fl\u0259ndirilm\u0259si, sosial xarakterli g\u00fcz\u0259\u015ftl\u0259r vasit\u0259sil\u0259 \u0259halinin maliyy\u0259-vergi y\u00fck\u00fcn\u00fcn azald\u0131lmas\u0131, vergi u\u00e7otunun, vergitutma v\u0259 vergi n\u0259zar\u0259ti mexanizml\u0259rinin t\u0259kmill\u0259\u015fdirilm\u0259si, sahibkarl\u0131q subyektl\u0259rin\u0259 vergi t\u0259\u015fviql\u0259rinin verilm\u0259si v\u0259 s. istiqam\u0259tl\u0259ri \u0259hat\u0259 edir.<\/p>\n

Qanun layih\u0259si il\u0259 ba\u011fl\u0131 m\u00fczakir\u0259l\u0259r davam etdiyind\u0259n, \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259ti t\u0259klif olunan b\u0259zi \u0259sas d\u0259yi\u015fiklikl\u0259r v\u0259 onlar\u0131n \u0259sasland\u0131r\u0131lmas\u0131n\u0131 hiss\u0259-hiss\u0259 ictimaiyy\u0259tin diqq\u0259tin\u0259 t\u0259qdim edir.<\/p>\n

<\/div>\n

V\u0259t\u0259nda\u015flar\u0131n sosial h\u00fcquqlar\u0131n\u0131n qorunmas\u0131 istiqam\u0259tind\u0259 verilmi\u015f t\u0259klifl\u0259rd\u0259n biri d\u0259 fiziki \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n \u0259mlak t\u0259qdim edilm\u0259si zaman\u0131 bir s\u0131ra obyektiv hallar\u0131n n\u0259z\u0259r\u0259 al\u0131nmas\u0131 (m\u00fclkiyy\u0259ti t\u0259sdiq ed\u0259n s\u0259n\u0259dl\u0259rin gec verilm\u0259si, s\u00f6k\u00fcl\u0259n binalar\u0131n \u0259v\u0259zin\u0259 v\u0259t\u0259nda\u015flara yeni m\u0259nzilin verilm\u0259si) il\u0259 ba\u011fl\u0131d\u0131r.<\/p>\n

M\u00f6vcud vergi qanunvericiliyin\u0259 \u0259sas\u0259n, fiziki \u015f\u0259xsin az\u0131 \u00fc\u00e7\u00a0t\u0259qvim ili \u00fczr\u0259 ya\u015fay\u0131\u015f yerind\u0259\u00a0qeydiyyatda oldu\u011fu m\u0259nzilin sat\u0131lmas\u0131 notariuslar t\u0259r\u0259find\u0259n \u00f6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 tutulan vergid\u0259n azadd\u0131r.<\/p>\n

Lakin bir s\u0131ra hallarda v\u0259t\u0259nda\u015flar yaln\u0131z bir\u00a0ya\u015fay\u0131\u015f sah\u0259sin\u0259 sahib olmas\u0131na v\u0259 h\u0259min ya\u015fay\u0131\u015f sah\u0259sind\u0259 uzun m\u00fcdd\u0259t ya\u015famas\u0131na baxmayaraq, m\u00fcvafiq binalar \u00fczr\u0259 s\u0259n\u0259dl\u0259\u015fm\u0259nin olmamas\u0131 s\u0259b\u0259bind\u0259n ya\u015fay\u0131\u015f yeri \u00fczr\u0259 qeydiyyata d\u00fc\u015f\u0259 bilmirl\u0259r.<\/p>\n

Bu zaman bel\u0259 v\u0259t\u0259nda\u015flar h\u0259min ya\u015fay\u0131\u015f sah\u0259l\u0259rini satark\u0259n ya\u015fay\u0131\u015f yeri \u00fczr\u0259 \u00fc\u00e7\u00a0t\u0259qvim ilini \u0259hat\u0259 ed\u0259n qeydiyyat t\u0259l\u0259bi \u00f6d\u0259nilm\u0259diyin\u0259 g\u00f6r\u0259 notariusda m\u00fcqavil\u0259 t\u0259sdiq olunark\u0259n onlardan vergi tutulurdu ki, bu da sosial \u0259dal\u0259tlilik prinsipi il\u0259 ziddiyy\u0259t t\u0259\u015fkil edirdi.<\/p>\n

Vergi M\u0259c\u0259ll\u0259sin\u0259 t\u0259klif edilmi\u015f d\u0259yi\u015fiklikl\u0259r\u0259 \u0259sas\u0259n, fiziki \u015f\u0259xsin yaln\u0131z bir\u00a0ya\u015fay\u0131\u015f sah\u0259si olduqda v\u0259 h\u0259min ya\u015fay\u0131\u015f sah\u0259si \u00fczr\u0259 qeydiyyat\u0131 t\u0259sdiq ed\u0259n s\u0259n\u0259di olmamas\u0131na baxmayaraq, h\u0259min ya\u015fay\u0131\u015f sah\u0259sind\u0259 az\u0131 \u00fc\u00e7\u00a0t\u0259qvim ili \u0259rzind\u0259 ya\u015famas\u0131n\u0131 t\u0259sdiq ed\u0259n s\u0259n\u0259dl\u0259r (kommunal t\u0259\u015fkilatlar\u0131n aray\u0131\u015flar\u0131) oldu\u011fu halda, onun sad\u0259l\u0259\u015fdirilmi\u015f vergiy\u0259 c\u0259lb edilm\u0259m\u0259si n\u0259z\u0259rd\u0259 tutulur.<\/p>\n

\u018flav\u0259 olaraq, m\u0259nzil sat\u0131\u015f\u0131 zaman\u0131 vergil\u0259r hesablanark\u0259n bir s\u0131ra obyektiv hallar\u0131n n\u0259z\u0259r\u0259 al\u0131nmas\u0131n\u0131n davam\u0131 kimi, layih\u0259d\u0259 s\u00f6k\u00fclm\u00fc\u015f evl\u0259rin \u0259v\u0259zind\u0259 fiziki \u015f\u0259xsl\u0259r\u0259 yeni tikilmi\u015f binadan m\u0259nzill\u0259r veril\u0259rk\u0259n tikilmi\u015f binan\u0131n \u00fcnvan\u0131 f\u0259rqli oldu\u011fu halda, fiziki \u015f\u0259xsin s\u00f6k\u00fclm\u00fc\u015f evd\u0259 az\u0131 \u00fc\u00e7\u00a0il m\u00fcdd\u0259tind\u0259 (s\u00f6k\u00fclm\u00fc\u015f v\u0259 s\u00f6k\u00fclm\u00fc\u015f binan\u0131n yerind\u0259 tikil\u0259n yeni binada ya\u015fay\u0131\u015f yeri \u00fczr\u0259 qeydiyyatda oldu\u011fu m\u00fcdd\u0259tl\u0259r c\u0259ml\u0259nm\u0259kl\u0259) ya\u015fay\u0131\u015f yeri \u00fczr\u0259 qeydiyyat\u0131 oldu\u011fu halda, fiziki \u015f\u0259xsin s\u00f6k\u00fclm\u00fc\u015f ya\u015fay\u0131\u015f sah\u0259si h\u0259ddind\u0259 (art\u0131q sah\u0259 verildiyi halda s\u00f6k\u00fclm\u00fc\u015f ya\u015fay\u0131\u015f sah\u0259sinin 20 faizi h\u0259ddind\u0259) yerli icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n verilmi\u015f v\u0259 \u00f6z\u00fcnd\u0259 ya\u015fay\u0131\u015f sah\u0259l\u0259rinin s\u00f6k\u00fclm\u0259sini v\u0259 s\u00f6k\u00fclm\u00fc\u015f ya\u015fay\u0131\u015f sah\u0259sinin m\u00fcqabilind\u0259 yeni ya\u015fay\u0131\u015f sah\u0259sinin verilm\u0259sini t\u0259sdiq ed\u0259n aray\u0131\u015f \u0259sas\u0131nda sad\u0259l\u0259\u015fdirilmi\u015f vergiy\u0259 c\u0259lb edilm\u0259m\u0259si t\u0259klif olunan d\u0259yi\u015fiklikl\u0259r s\u0131ras\u0131ndad\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"

Vergi M\u0259c\u0259ll\u0259sin\u0259 t\u0259klif edil\u0259n d\u0259yi\u015fiklikl\u0259r paketi art\u0131q Milli M\u0259clis\u0259 t\u0259qdim olunub. \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n veril\u0259n m\u0259lumata g\u00f6r\u0259,\u00a0qanunvericiliy\u0259 t\u0259klif edilmi\u015f d\u0259yi\u015fiklikl\u0259rin \u0259sas istiqam\u0259tl\u0259ri sahibkarl\u0131q f\u0259aliyy\u0259tinin t\u0259\u015fviq olunmas\u0131, vergitutma bazas\u0131n\u0131n geni\u015fl\u0259ndirilm\u0259si, sosial xarakterli g\u00fcz\u0259\u015ftl\u0259r vasit\u0259sil\u0259 \u0259halinin maliyy\u0259-vergi y\u00fck\u00fcn\u00fcn azald\u0131lmas\u0131, vergi u\u00e7otunun, vergitutma v\u0259 vergi n\u0259zar\u0259ti mexanizml\u0259rinin t\u0259kmill\u0259\u015fdirilm\u0259si, sahibkarl\u0131q subyektl\u0259rin\u0259 vergi t\u0259\u015fviql\u0259rinin verilm\u0259si v\u0259 s. istiqam\u0259tl\u0259ri \u0259hat\u0259 edir. Qanun layih\u0259si il\u0259 ba\u011fl\u0131 m\u00fczakir\u0259l\u0259r davam etdiyind\u0259n, \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259ti t\u0259klif olunan b\u0259zi \u0259sas d\u0259yi\u015fiklikl\u0259r v\u0259 onlar\u0131n \u0259sasland\u0131r\u0131lmas\u0131n\u0131 hiss\u0259-hiss\u0259 ictimaiyy\u0259tin diqq\u0259tin\u0259 t\u0259qdim edir. V\u0259t\u0259nda\u015flar\u0131n sosial h\u00fcquqlar\u0131n\u0131n qorunmas\u0131 istiqam\u0259tind\u0259 verilmi\u015f…<\/p>\n","protected":false},"author":2,"featured_media":406840,"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\/RYN_0816.jpg",620,413,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/11\/RYN_0816.jpg",620,413,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/11\/RYN_0816.jpg",620,413,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/11\/RYN_0816-500x280.jpg",500,280,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/11\/RYN_0816-548x365.jpg",548,365,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/11\/RYN_0816.jpg",620,413,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/11\/RYN_0816.jpg",620,413,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/11\/RYN_0816.jpg",620,413,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/11\/RYN_0816-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/11\/RYN_0816.jpg",620,413,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":"Vergi M\u0259c\u0259ll\u0259sin\u0259 t\u0259klif edil\u0259n d\u0259yi\u015fiklikl\u0259r paketi art\u0131q Milli M\u0259clis\u0259 t\u0259qdim olunub. \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n veril\u0259n m\u0259lumata g\u00f6r\u0259,\u00a0qanunvericiliy\u0259 t\u0259klif edilmi\u015f d\u0259yi\u015fiklikl\u0259rin \u0259sas istiqam\u0259tl\u0259ri sahibkarl\u0131q f\u0259aliyy\u0259tinin t\u0259\u015fviq olunmas\u0131, vergitutma bazas\u0131n\u0131n geni\u015fl\u0259ndirilm\u0259si, sosial xarakterli g\u00fcz\u0259\u015ftl\u0259r vasit\u0259sil\u0259 \u0259halinin maliyy\u0259-vergi y\u00fck\u00fcn\u00fcn azald\u0131lmas\u0131, vergi u\u00e7otunun, vergitutma v\u0259 vergi n\u0259zar\u0259ti mexanizml\u0259rinin t\u0259kmill\u0259\u015fdirilm\u0259si, sahibkarl\u0131q subyektl\u0259rin\u0259 vergi t\u0259\u015fviql\u0259rinin verilm\u0259si v\u0259 s.…","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/406839"}],"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=406839"}],"version-history":[{"count":0,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/406839\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/406840"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=406839"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=406839"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=406839"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}