Vergi d\u00f6vl\u0259tin v\u0259 b\u0259l\u0259diyy\u0259l\u0259rin f\u0259aliyy\u0259tinin maliyy\u0259 t\u0259minat\u0131 m\u0259qs\u0259dil\u0259 vergi\u00f6d\u0259yicil\u0259rinin m\u00fclkiyy\u0259tind\u0259 olan pul v\u0259saitl\u0259rinin \u00f6zg\u0259ninkil\u0259\u015fdirilm\u0259si \u015f\u0259klind\u0259, d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 v\u0259 yerli b\u00fcdc\u0259l\u0259r\u0259 k\u00f6\u00e7\u00fcr\u00fcl\u0259n m\u0259cburi, f\u0259rdi, \u0259v\u0259zsiz \u00f6d\u0259ni\u015fdir. Vergi M\u0259c\u0259ll\u0259sin\u0259 \u0259sas\u0259n, vergi m\u0259bl\u0259\u011fl\u0259ri 3 formada tutulur.<\/p>\n
ARANTV.AZ\u00a0<\/strong> D\u00f6vl\u0259t Vergi Xidm\u0259tin\u0259 istinad\u0259n x\u0259b\u0259r verir ki, m\u00f6vzunu \u015f\u0259rh ed\u0259n iqtisad\u00e7\u0131 ekspert Radil F\u0259tullayev Vergi M\u0259c\u0259ll\u0259sin\u0259 \u0259sas\u0259n, vergi m\u0259bl\u0259\u011fl\u0259rinin 3 formada tutuldu\u011funu bildirib. Bu formalara g\u0259lirin (m\u0259nf\u0259\u0259tin) \u0259ld\u0259 edilm\u0259sin\u0259d\u0259k verginin tutulmas\u0131 (bilavasit\u0259 m\u0259nb\u0259d\u0259n), g\u0259lirin (m\u0259nf\u0259\u0259tin) \u0259ld\u0259 edilm\u0259sind\u0259n sonra verginin tutulmas\u0131 (b\u0259yannam\u0259 \u00fczr\u0259) v\u0259 vergitutma obyektinin d\u0259y\u0259ri v\u0259 sah\u0259si \u0259sas\u0131nda vergi orqan\u0131n\u0131n v\u0259 ya b\u0259l\u0259diyy\u0259nin hesablad\u0131\u011f\u0131 m\u0259bl\u0259\u011f \u00fc\u00e7\u00fcn t\u0259qdim etdiyi t\u0259diy\u0259 bildiri\u015fi \u0259sas\u0131nda vergi\u00f6d\u0259yicisi t\u0259r\u0259find\u0259n verginin \u00f6d\u0259nilm\u0259si (bildiri\u015f \u00fczr\u0259) aiddir.<\/p>\n G\u0259lirin (m\u0259nf\u0259\u0259tin) \u0259ld\u0259 edilm\u0259sin\u0259d\u0259k verginin tutulmas\u0131 dedikd\u0259, \u00f6d\u0259yicinin \u0259lin\u0259 h\u0259min g\u0259lirin b\u00fct\u00f6v m\u0259bl\u0259\u011finin \u00e7atmas\u0131ndan \u0259vv\u0259l verginin tutulmas\u0131 ba\u015fa d\u00fc\u015f\u00fcl\u00fcr. Bu vergitutma formas\u0131na bilavasit\u0259 m\u0259nb\u0259d\u0259n tutulma da deyilir: \u201cM\u0259s\u0259l\u0259n, mudlu i\u015fl\u0259 \u0259laq\u0259dar g\u0259lirl\u0259rd\u0259n (\u0259m\u0259k haqq\u0131ndan) v\u0259 muzdlu i\u015f\u0259 aid olmayan g\u0259lirl\u0259rd\u0259n (icar\u0259 haqq\u0131, dividend, royalti v\u0259 sair) tutulan vergil\u0259r \u00f6d\u0259m\u0259 m\u0259nb\u0259yind\u0259n bu formada tutulur. G\u0259liri \u00f6d\u0259y\u0259n sahibkar vergini \u00f6d\u0259m\u0259 m\u0259nb\u0259yind\u0259n tutub \u00f6d\u0259m\u0259li v\u0259 M\u0259c\u0259ll\u0259y\u0259 uy\u011fun \u015f\u0259kild\u0259 hesabat\u0131n\u0131 vergi orqan\u0131na t\u0259qdim etm\u0259lidir. G\u0259lirin (m\u0259nf\u0259\u0259tin) \u0259ld\u0259 edilm\u0259sind\u0259n sonra verginin tutulmas\u0131 dedikd\u0259, vergi\u00f6d\u0259yicisinin f\u0259aliyy\u0259ti \u00fczr\u0259 \u0259lin\u0259 g\u0259lirin b\u00fct\u00f6v m\u0259bl\u0259\u011finin daxil olmas\u0131ndan sonra tutulma formas\u0131 ba\u015fa d\u00fc\u015f\u00fcl\u00fcr. Bu c\u00fcr formaya b\u0259y\u0259nnam\u0259 \u00fczr\u0259 tutulma formas\u0131 deyilir. Y\u0259ni \u00f6d\u0259yici \u0259ld\u0259 etdiyi g\u0259lir bar\u0259d\u0259 \u00f6z\u00fc b\u0259yan edir v\u0259 h\u0259min b\u0259yan etdiyi m\u0259bl\u0259\u011f \u00fczr\u0259 d\u0259 vergini tutur. Sad\u0259l\u0259\u015fdirilmi\u015f vergi v\u0259 fiziki \u015f\u0259xsin g\u0259lir (h\u00fcquqi \u015f\u0259xsin m\u0259nf\u0259\u0259t) vergisi bu c\u00fcr formada tutulur\u201d.<\/p>\n Ekspert, h\u0259m\u00e7inin qeyd edib ki, vergitutma obyektinin varl\u0131\u011f\u0131n\u0131n bildirilm\u0259sind\u0259n sonra verginin tutulmas\u0131 formas\u0131 vergi orqan\u0131 v\u0259 ya b\u0259l\u0259diyy\u0259 t\u0259r\u0259find\u0259n veril\u0259n bildiri\u015f \u0259sas\u0131nda tutulma formas\u0131d\u0131r. Ona g\u00f6r\u0259 d\u0259, bu metoda bildiri\u015f \u00fczr\u0259 verginin tutulmas\u0131 formas\u0131 deyilir. Bu zaman vergitutma obyektinin d\u0259y\u0259ri v\u0259 sah\u0259si \u0259sas\u0131nda vergi orqan\u0131 v\u0259 ya b\u0259l\u0259diyy\u0259 hesablad\u0131\u011f\u0131 m\u0259bl\u0259\u011f \u00fc\u00e7\u00fcn t\u0259diyy\u0259 bildiri\u015fi t\u0259qdim edir v\u0259 bu bildiri\u015f \u0259sas\u0131nda vergi\u00f6d\u0259yicisi t\u0259r\u0259find\u0259n vergi tutularaq b\u00fcdc\u0259y\u0259 \u00f6d\u0259nilir.<\/p>\n \u00dcmumilikd\u0259 is\u0259 Vergi M\u0259c\u0259ll\u0259sin\u0259 \u0259sas\u0259n, he\u00e7 bir \u015f\u0259xs \u0259ld\u0259 etdiyi m\u0259nf\u0259\u0259td\u0259n (g\u0259lird\u0259n) eyni n\u00f6v vergini bir d\u0259f\u0259d\u0259n art\u0131q \u00f6d\u0259m\u0259y\u0259 m\u0259cbur edil\u0259 bilm\u0259z.<\/p>\n","protected":false},"excerpt":{"rendered":" Vergi d\u00f6vl\u0259tin v\u0259 b\u0259l\u0259diyy\u0259l\u0259rin f\u0259aliyy\u0259tinin maliyy\u0259 t\u0259minat\u0131 m\u0259qs\u0259dil\u0259 vergi\u00f6d\u0259yicil\u0259rinin m\u00fclkiyy\u0259tind\u0259 olan pul v\u0259saitl\u0259rinin \u00f6zg\u0259ninkil\u0259\u015fdirilm\u0259si \u015f\u0259klind\u0259, d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 v\u0259 yerli b\u00fcdc\u0259l\u0259r\u0259 k\u00f6\u00e7\u00fcr\u00fcl\u0259n m\u0259cburi, f\u0259rdi, \u0259v\u0259zsiz \u00f6d\u0259ni\u015fdir. Vergi M\u0259c\u0259ll\u0259sin\u0259 \u0259sas\u0259n, vergi m\u0259bl\u0259\u011fl\u0259ri 3 formada tutulur. ARANTV.AZ\u00a0 D\u00f6vl\u0259t Vergi Xidm\u0259tin\u0259 istinad\u0259n x\u0259b\u0259r verir ki, m\u00f6vzunu \u015f\u0259rh ed\u0259n iqtisad\u00e7\u0131 ekspert Radil F\u0259tullayev Vergi M\u0259c\u0259ll\u0259sin\u0259 \u0259sas\u0259n, vergi m\u0259bl\u0259\u011fl\u0259rinin 3 formada tutuldu\u011funu bildirib. Bu formalara g\u0259lirin (m\u0259nf\u0259\u0259tin) \u0259ld\u0259 edilm\u0259sin\u0259d\u0259k verginin tutulmas\u0131 (bilavasit\u0259 m\u0259nb\u0259d\u0259n), g\u0259lirin (m\u0259nf\u0259\u0259tin) \u0259ld\u0259 edilm\u0259sind\u0259n sonra verginin tutulmas\u0131 (b\u0259yannam\u0259 \u00fczr\u0259) v\u0259 vergitutma obyektinin d\u0259y\u0259ri v\u0259 sah\u0259si \u0259sas\u0131nda vergi orqan\u0131n\u0131n v\u0259 ya b\u0259l\u0259diyy\u0259nin hesablad\u0131\u011f\u0131 m\u0259bl\u0259\u011f…<\/p>\n","protected":false},"author":2,"featured_media":420405,"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\/12\/6ebb69ff164068723271312718910818805.jpg",975,540,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/12\/6ebb69ff164068723271312718910818805.jpg",975,540,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/12\/6ebb69ff164068723271312718910818805.jpg",975,540,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/12\/6ebb69ff164068723271312718910818805-500x280.jpg",500,280,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/12\/6ebb69ff164068723271312718910818805-660x365.jpg",660,365,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/12\/6ebb69ff164068723271312718910818805-840x465.jpg",640,354,true],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/12\/6ebb69ff164068723271312718910818805.jpg",975,540,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/12\/6ebb69ff164068723271312718910818805.jpg",975,540,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/12\/6ebb69ff164068723271312718910818805-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/12\/6ebb69ff164068723271312718910818805.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":"Vergi d\u00f6vl\u0259tin v\u0259 b\u0259l\u0259diyy\u0259l\u0259rin f\u0259aliyy\u0259tinin maliyy\u0259 t\u0259minat\u0131 m\u0259qs\u0259dil\u0259 vergi\u00f6d\u0259yicil\u0259rinin m\u00fclkiyy\u0259tind\u0259 olan pul v\u0259saitl\u0259rinin \u00f6zg\u0259ninkil\u0259\u015fdirilm\u0259si \u015f\u0259klind\u0259, d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 v\u0259 yerli b\u00fcdc\u0259l\u0259r\u0259 k\u00f6\u00e7\u00fcr\u00fcl\u0259n m\u0259cburi, f\u0259rdi, \u0259v\u0259zsiz \u00f6d\u0259ni\u015fdir. Vergi M\u0259c\u0259ll\u0259sin\u0259 \u0259sas\u0259n, vergi m\u0259bl\u0259\u011fl\u0259ri 3 formada tutulur. ARANTV.AZ\u00a0 D\u00f6vl\u0259t Vergi Xidm\u0259tin\u0259 istinad\u0259n x\u0259b\u0259r verir ki, m\u00f6vzunu \u015f\u0259rh ed\u0259n iqtisad\u00e7\u0131 ekspert Radil F\u0259tullayev Vergi M\u0259c\u0259ll\u0259sin\u0259 \u0259sas\u0259n, vergi m\u0259bl\u0259\u011fl\u0259rinin 3 formada…","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/420404"}],"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=420404"}],"version-history":[{"count":0,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/420404\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/420405"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=420404"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=420404"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=420404"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}