{"id":408416,"date":"2021-11-25T14:47:08","date_gmt":"2021-11-25T11:47:08","guid":{"rendered":"http:\/\/arantv.az\/?p=408416"},"modified":"2021-11-25T14:47:08","modified_gmt":"2021-11-25T11:47:08","slug":"yeni-qanun-layih%c9%99si-qaytarilan-%c9%99dv-m%c9%99bl%c9%99gl%c9%99rinin-artmasina-t%c9%99sir-ed%c9%99c%c9%99k-r%c9%99smi","status":"publish","type":"post","link":"https:\/\/arantv.az\/?p=408416","title":{"rendered":"Yeni qanun layih\u0259si qaytar\u0131lan \u018fDV m\u0259bl\u0259\u011fl\u0259rinin artmas\u0131na t\u0259sir ed\u0259c\u0259k – R\u018fSM\u0130"},"content":{"rendered":"

Na\u011fds\u0131z hesabla\u015fmalar haqq\u0131nda\u201d qanuna d\u0259yi\u015fiklikl\u0259r\u00a0t\u0259klif edilir.<\/p>\n

\u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259nOxu.Az-a veril\u0259n m\u0259lumata \u0259sas\u0259n, n\u00f6vb\u0259ti ilin b\u00fcdc\u0259 z\u0259rfi \u00e7\u0259r\u00e7iv\u0259sind\u0259 haz\u0131rlanm\u0131\u015f \u201cNa\u011fds\u0131z hesabla\u015fmalar haqq\u0131nda\u201d qanuna d\u0259yi\u015fiklik edilm\u0259si il\u0259 ba\u011fl\u0131 layih\u0259 Milli M\u0259clisd\u0259 bax\u0131lmaqdad\u0131r.<\/p>\n

Qanun layih\u0259sind\u0259 bir s\u0131ra \u00f6d\u0259m\u0259l\u0259rin na\u011fds\u0131z qaydada h\u0259yata ke\u00e7irilm\u0259sini n\u0259z\u0259rd\u0259 tutan d\u0259yi\u015fiklikl\u0259r t\u0259klif edilir. Layih\u0259y\u0259 \u0259sas\u0259n na\u011fds\u0131z h\u0259yata ke\u00e7irilm\u0259si n\u0259z\u0259rd\u0259 tutulan \u00f6d\u0259m\u0259l\u0259r a\u015fa\u011f\u0131dak\u0131lard\u0131r:<\/p>\n

<\/div>\n

– P\u0259rak\u0259nd\u0259 sat\u0131\u015f qaydas\u0131nda t\u0259qdim edil\u0259n mallar\u0131n sat\u0131\u015f\u0131 \u00fczr\u0259 bir \u0259m\u0259liyyat \u00e7\u0259r\u00e7iv\u0259sind\u0259 4 000 manatdan art\u0131q olan \u00f6d\u0259ni\u015fl\u0259r;<\/p>\n

– Tibb m\u00fc\u0259ssis\u0259l\u0259ri t\u0259r\u0259find\u0259n g\u00f6st\u0259ril\u0259n tibbi xidm\u0259tl\u0259r \u00fczr\u0259 bir \u0259m\u0259liyyat \u00e7\u0259r\u00e7iv\u0259sind\u0259 500 manatdan art\u0131q olan \u00f6d\u0259ni\u015fl\u0259r;<\/p>\n

– \u0130xtisasla\u015fd\u0131r\u0131lm\u0131\u015f qaydada, o c\u00fcml\u0259d\u0259n komisyon v\u0259 ticar\u0259t t\u0259\u015fkilatlar\u0131 vasit\u0259sil\u0259 avtomobil sat\u0131\u015f\u0131 \u00fczr\u0259 \u00f6d\u0259ni\u015fl\u0259r;<\/p>\n

– \u201cLotereyalar haqq\u0131nda\u201d v\u0259 \u201cB\u0259d\u0259n t\u0259rbiy\u0259si v\u0259 idman haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanunlar\u0131 il\u0259 t\u0259nziml\u0259n\u0259n m\u00fcnasib\u0259tl\u0259r \u00fczr\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f \u00fcmumi m\u0259bl\u0259\u011fi 3 000 manatdan art\u0131q olan udu\u015flar (m\u00fckafatlar) v\u0259 oyunlarda i\u015ftirakla ba\u011fl\u0131 pul \u00f6d\u0259ni\u015fl\u0259ri (pul qoyulu\u015flar\u0131).<\/p>\n

\u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259ti qeyd edil\u0259n d\u0259yi\u015fiklikl\u0259rin p\u0259rak\u0259nd\u0259 ticar\u0259t \u0259m\u0259liyyatlar\u0131 zaman\u0131 \u00f6d\u0259ni\u015fl\u0259rin h\u0259yata ke\u00e7irilm\u0259si il\u0259 ba\u011fl\u0131 v\u0259t\u0259nda\u015flara m\u00fc\u0259yy\u0259n \u00e7\u0259tinlikl\u0259r yaradaca\u011f\u0131 bar\u0259d\u0259 b\u0259zi k\u00fctl\u0259vi informasiya vasit\u0259l\u0259rind\u0259 yer alan m\u0259lumatlara m\u00fcnasib\u0259t bildirm\u0259yi z\u0259ruri hesab edir.<\/p>\n

Qeyd edilib ki, t\u0259klif olunan d\u0259yi\u015fikliyin \u0259sas m\u0259qs\u0259di \u201ck\u00f6lg\u0259 iqtisadiyyat\u0131\u201d il\u0259 m\u00fcbariz\u0259, \u00f6lk\u0259 \u0259razisind\u0259 m\u00fclki d\u00f6vriyy\u0259nin i\u015ftirak\u00e7\u0131lar\u0131 aras\u0131nda apar\u0131lan \u0259m\u0259liyyatlar\u0131n v\u0259 hesabla\u015fmalar\u0131n \u015f\u0259ffafl\u0131\u011f\u0131n\u0131 t\u0259min etm\u0259k, na\u011fd pul hesabla\u015fmalar\u0131n\u0131n na\u011fds\u0131z hesabla\u015fmalarla \u0259v\u0259zl\u0259nm\u0259sin\u0259 nail olmaq, habel\u0259 istehlak\u00e7\u0131lar\u0131n h\u00fcquqlar\u0131n\u0131n m\u00fcdafi\u0259sini h\u0259yata ke\u00e7irm\u0259kdir. Na\u011fds\u0131z hesabla\u015fmalar\u0131n iqtisadi d\u00f6vriyy\u0259d\u0259 x\u00fcsusi \u00e7\u0259kisinin artmas\u0131 biznes \u0259m\u0259liyyatlar\u0131n\u0131n \u015f\u0259ffafla\u015fmas\u0131n\u0131 v\u0259 d\u00f6vl\u0259t g\u0259lirl\u0259rinin artmas\u0131n\u0131 \u015f\u0259rtl\u0259ndirir ki, bu da n\u0259tic\u0259 etibaril\u0259 b\u00fcdc\u0259nin maliyy\u0259 imkanlar\u0131n\u0131 art\u0131r\u0131r, sosial sektorun maliyy\u0259l\u0259\u015fdirilm\u0259si il\u0259 ba\u011fl\u0131 \u0259lav\u0259 m\u0259nb\u0259l\u0259r yarad\u0131r.<\/p>\n

\u201cNa\u011fds\u0131z hesabla\u015fmalar haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131 Qanununun 3.1-ci madd\u0259sin\u0259 \u0259sas\u0259n na\u011fds\u0131z hesabla\u015fman\u0131n a\u015fa\u011f\u0131dak\u0131 formalar\u0131 var:<\/p>\n

– bir \u015f\u0259xsin bank hesab\u0131ndan dig\u0259r \u015f\u0259xsin bank hesab\u0131na k\u00f6\u00e7\u00fcr\u00fclm\u0259kl\u0259 apar\u0131lan hesabla\u015fmalar;<\/p>\n

– \u00f6d\u0259ni\u015f terminallar\u0131 vasit\u0259sil\u0259 h\u0259yata ke\u00e7iril\u0259n hesabla\u015fmalar;<\/p>\n

– birba\u015fa na\u011fd qaydada sat\u0131c\u0131n\u0131n bank hesab\u0131na k\u00f6\u00e7\u00fcr\u00fclm\u0259kl\u0259 apar\u0131lan hesabla\u015fmalar.<\/p>\n

G\u00f6r\u00fcnd\u00fcy\u00fc kimi, qanunvericilikd\u0259 na\u011fds\u0131z hesabla\u015fmalar\u0131n apar\u0131lmas\u0131n\u0131n bir ne\u00e7\u0259 formas\u0131 t\u0259sbit olunub ki, v\u0259t\u0259nda\u015flar na\u011fds\u0131z hesabla\u015fmalar\u0131 POS-terminallar, elektron ticar\u0259t platformalar\u0131, internet bankinq xidm\u0259tl\u0259ri, mobil applikasiyalar, \u00f6d\u0259ni\u015f terminallar\u0131 vasit\u0259sil\u0259, h\u0259m\u00e7inin birba\u015fa na\u011fd qaydada sat\u0131c\u0131n\u0131n bank hesab\u0131na v\u0259 ya bank hesab\u0131ndan sat\u0131c\u0131n\u0131n bank hesab\u0131na k\u00f6\u00e7\u00fcrm\u0259kl\u0259 h\u0259yata ke\u00e7irm\u0259k imkan\u0131na malikdirl\u0259r. Bu s\u0259b\u0259bd\u0259n, qanunvericiliy\u0259 edilm\u0259si n\u0259z\u0259rd\u0259 tutulan d\u0259yi\u015fiklikl\u0259r ticar\u0259t \u0259m\u0259liyyatlar\u0131 zaman\u0131 v\u0259t\u0259nda\u015flara m\u00fcnasib\u0259td\u0259 h\u0259r hans\u0131 \u0259lav\u0259 inzibati y\u00fck yaratmayacaq.<\/p>\n

Eyni zamanda, haz\u0131rda \u00f6lk\u0259 \u0259razisind\u0259 p\u0259rak\u0259nd\u0259\u00a0ticar\u0259t sah\u0259si \u00fczr\u0259 al\u0131nm\u0131\u015f mallara g\u00f6r\u0259 \u00f6d\u0259nilmi\u015f \u018fDV-nin qaytar\u0131lmas\u0131 sisteminin t\u0259tbiq edildiyi n\u0259z\u0259r\u0259 al\u0131narsa, t\u0259klif olunan d\u0259yi\u015fiklikl\u0259r istehlak\u00e7\u0131lara qaytar\u0131lan \u018fDV m\u0259bl\u0259\u011fl\u0259rinin artmas\u0131na da m\u00fcsb\u0259t t\u0259sir ed\u0259c\u0259k.<\/p>\n

Bel\u0259 ki, qanunvericiliy\u0259 \u0259sas\u0259n istehlak\u00e7\u0131ya 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. Eyni zamanda qanunvericiliy\u0259 t\u0259klif olunan d\u0259yi\u015fikliy\u0259 \u0259sas\u0259n 2022-ci il 1 yanvardan etibar\u0259n tibb m\u00fc\u0259ssis\u0259l\u0259ri t\u0259r\u0259find\u0259n g\u00f6st\u0259ril\u0259n tibbi xidm\u0259tl\u0259ri \u0259ld\u0259 ed\u0259n istehlak\u00e7\u0131lar bel\u0259 xidm\u0259tl\u0259r\u0259 g\u00f6r\u0259 \u00f6d\u0259nilmi\u015f m\u0259bl\u0259\u011fl\u0259r\u0259 g\u00f6r\u0259 \u018fDV-nin geri qaytar\u0131lmas\u0131 h\u00fcququndan istifad\u0259 ed\u0259 bil\u0259c\u0259kl\u0259r.<\/p>\n","protected":false},"excerpt":{"rendered":"

Na\u011fds\u0131z hesabla\u015fmalar haqq\u0131nda\u201d qanuna d\u0259yi\u015fiklikl\u0259r\u00a0t\u0259klif edilir. \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259nOxu.Az-a veril\u0259n m\u0259lumata \u0259sas\u0259n, n\u00f6vb\u0259ti ilin b\u00fcdc\u0259 z\u0259rfi \u00e7\u0259r\u00e7iv\u0259sind\u0259 haz\u0131rlanm\u0131\u015f \u201cNa\u011fds\u0131z hesabla\u015fmalar haqq\u0131nda\u201d qanuna d\u0259yi\u015fiklik edilm\u0259si il\u0259 ba\u011fl\u0131 layih\u0259 Milli M\u0259clisd\u0259 bax\u0131lmaqdad\u0131r. Qanun layih\u0259sind\u0259 bir s\u0131ra \u00f6d\u0259m\u0259l\u0259rin na\u011fds\u0131z qaydada h\u0259yata ke\u00e7irilm\u0259sini n\u0259z\u0259rd\u0259 tutan d\u0259yi\u015fiklikl\u0259r t\u0259klif edilir. Layih\u0259y\u0259 \u0259sas\u0259n na\u011fds\u0131z h\u0259yata ke\u00e7irilm\u0259si n\u0259z\u0259rd\u0259 tutulan \u00f6d\u0259m\u0259l\u0259r a\u015fa\u011f\u0131dak\u0131lard\u0131r: – P\u0259rak\u0259nd\u0259 sat\u0131\u015f qaydas\u0131nda t\u0259qdim edil\u0259n mallar\u0131n sat\u0131\u015f\u0131 \u00fczr\u0259 bir \u0259m\u0259liyyat \u00e7\u0259r\u00e7iv\u0259sind\u0259 4 000 manatdan art\u0131q olan \u00f6d\u0259ni\u015fl\u0259r; – Tibb m\u00fc\u0259ssis\u0259l\u0259ri t\u0259r\u0259find\u0259n g\u00f6st\u0259ril\u0259n tibbi xidm\u0259tl\u0259r \u00fczr\u0259 bir \u0259m\u0259liyyat \u00e7\u0259r\u00e7iv\u0259sind\u0259 500 manatdan art\u0131q olan \u00f6d\u0259ni\u015fl\u0259r;…<\/p>\n","protected":false},"author":2,"featured_media":408417,"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\/W1siZiIsIjIwMjEvMTEvMjUvMTMvMTIvMjEvMjY0ZjEwMDUtMDgzZi00ZjcxLTg0NWQtOTI3ODJjNmQ1ZDkwL8OnZWsgMi5qcGciXSxbInAiLCJlbmNvZGUiLCJqcGciLCItcXVhbGl0eSA4MCJdLFsicCIsInRodW1iIiwiNjIweDQ2NVx1MDAzZSJdXQ.jpg",620,413,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/11\/W1siZiIsIjIwMjEvMTEvMjUvMTMvMTIvMjEvMjY0ZjEwMDUtMDgzZi00ZjcxLTg0NWQtOTI3ODJjNmQ1ZDkwL8OnZWsgMi5qcGciXSxbInAiLCJlbmNvZGUiLCJqcGciLCItcXVhbGl0eSA4MCJdLFsicCIsInRodW1iIiwiNjIweDQ2NVx1MDAzZSJdXQ.jpg",620,413,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/11\/W1siZiIsIjIwMjEvMTEvMjUvMTMvMTIvMjEvMjY0ZjEwMDUtMDgzZi00ZjcxLTg0NWQtOTI3ODJjNmQ1ZDkwL8OnZWsgMi5qcGciXSxbInAiLCJlbmNvZGUiLCJqcGciLCItcXVhbGl0eSA4MCJdLFsicCIsInRodW1iIiwiNjIweDQ2NVx1MDAzZSJdXQ.jpg",620,413,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/11\/W1siZiIsIjIwMjEvMTEvMjUvMTMvMTIvMjEvMjY0ZjEwMDUtMDgzZi00ZjcxLTg0NWQtOTI3ODJjNmQ1ZDkwL8OnZWsgMi5qcGciXSxbInAiLCJlbmNvZGUiLCJqcGciLCItcXVhbGl0eSA4MCJdLFsicCIsInRodW1iIiwiNjIweDQ2NVx1MDAzZSJdXQ-500x280.jpg",500,280,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/11\/W1siZiIsIjIwMjEvMTEvMjUvMTMvMTIvMjEvMjY0ZjEwMDUtMDgzZi00ZjcxLTg0NWQtOTI3ODJjNmQ1ZDkwL8OnZWsgMi5qcGciXSxbInAiLCJlbmNvZGUiLCJqcGciLCItcXVhbGl0eSA4MCJdLFsicCIsInRodW1iIiwiNjIweDQ2NVx1MDAzZSJdXQ-548x365.jpg",548,365,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/11\/W1siZiIsIjIwMjEvMTEvMjUvMTMvMTIvMjEvMjY0ZjEwMDUtMDgzZi00ZjcxLTg0NWQtOTI3ODJjNmQ1ZDkwL8OnZWsgMi5qcGciXSxbInAiLCJlbmNvZGUiLCJqcGciLCItcXVhbGl0eSA4MCJdLFsicCIsInRodW1iIiwiNjIweDQ2NVx1MDAzZSJdXQ.jpg",620,413,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/11\/W1siZiIsIjIwMjEvMTEvMjUvMTMvMTIvMjEvMjY0ZjEwMDUtMDgzZi00ZjcxLTg0NWQtOTI3ODJjNmQ1ZDkwL8OnZWsgMi5qcGciXSxbInAiLCJlbmNvZGUiLCJqcGciLCItcXVhbGl0eSA4MCJdLFsicCIsInRodW1iIiwiNjIweDQ2NVx1MDAzZSJdXQ.jpg",620,413,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/11\/W1siZiIsIjIwMjEvMTEvMjUvMTMvMTIvMjEvMjY0ZjEwMDUtMDgzZi00ZjcxLTg0NWQtOTI3ODJjNmQ1ZDkwL8OnZWsgMi5qcGciXSxbInAiLCJlbmNvZGUiLCJqcGciLCItcXVhbGl0eSA4MCJdLFsicCIsInRodW1iIiwiNjIweDQ2NVx1MDAzZSJdXQ.jpg",620,413,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/11\/W1siZiIsIjIwMjEvMTEvMjUvMTMvMTIvMjEvMjY0ZjEwMDUtMDgzZi00ZjcxLTg0NWQtOTI3ODJjNmQ1ZDkwL8OnZWsgMi5qcGciXSxbInAiLCJlbmNvZGUiLCJqcGciLCItcXVhbGl0eSA4MCJdLFsicCIsInRodW1iIiwiNjIweDQ2NVx1MDAzZSJdXQ-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/11\/W1siZiIsIjIwMjEvMTEvMjUvMTMvMTIvMjEvMjY0ZjEwMDUtMDgzZi00ZjcxLTg0NWQtOTI3ODJjNmQ1ZDkwL8OnZWsgMi5qcGciXSxbInAiLCJlbmNvZGUiLCJqcGciLCItcXVhbGl0eSA4MCJdLFsicCIsInRodW1iIiwiNjIweDQ2NVx1MDAzZSJdXQ.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":"Na\u011fds\u0131z hesabla\u015fmalar haqq\u0131nda\u201d qanuna d\u0259yi\u015fiklikl\u0259r\u00a0t\u0259klif edilir. \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259nOxu.Az-a veril\u0259n m\u0259lumata \u0259sas\u0259n, n\u00f6vb\u0259ti ilin b\u00fcdc\u0259 z\u0259rfi \u00e7\u0259r\u00e7iv\u0259sind\u0259 haz\u0131rlanm\u0131\u015f \u201cNa\u011fds\u0131z hesabla\u015fmalar haqq\u0131nda\u201d qanuna d\u0259yi\u015fiklik edilm\u0259si il\u0259 ba\u011fl\u0131 layih\u0259 Milli M\u0259clisd\u0259 bax\u0131lmaqdad\u0131r. Qanun layih\u0259sind\u0259 bir s\u0131ra \u00f6d\u0259m\u0259l\u0259rin na\u011fds\u0131z qaydada h\u0259yata ke\u00e7irilm\u0259sini n\u0259z\u0259rd\u0259 tutan d\u0259yi\u015fiklikl\u0259r t\u0259klif edilir. 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