{"id":479698,"date":"2022-05-27T14:11:00","date_gmt":"2022-05-27T11:11:00","guid":{"rendered":"https:\/\/arantv.az\/?p=479698"},"modified":"2022-05-27T14:11:00","modified_gmt":"2022-05-27T11:11:00","slug":"dasinmaz-%c9%99mlaka-gor%c9%99-od%c9%99nil%c9%99n-%c9%99dv-nec%c9%99-geri-qaytarilacaq-t%c9%99f%c9%99rruat","status":"publish","type":"post","link":"https:\/\/arantv.az\/?p=479698","title":{"rendered":"Da\u015f\u0131nmaz \u0259mlaka g\u00f6r\u0259 \u00f6d\u0259nil\u0259n \u018fDV nec\u0259 geri qaytar\u0131lacaq? – T\u018fF\u018fRR\u00dcAT"},"content":{"rendered":"

Da\u015f\u0131nmaz \u0259mlak\u0131n alq\u0131-satq\u0131s\u0131 zaman\u0131 \u00f6d\u0259nilmi\u015f \u018fDV-nin 30%-nin fiziki \u015f\u0259xsl\u0259r\u0259 geri qaytar\u0131lmas\u0131 qaydalar\u0131 yaln\u0131z bina tikintisi f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259rd\u0259n al\u0131nan m\u0259nzill\u0259r\u0259 \u015famil edil\u0259c\u0259k.<\/p>\n

Bu bar\u0259d\u0259 \u201cReport\u201da a\u00e7\u0131qlamas\u0131nda vergi m\u0259s\u0259l\u0259l\u0259ri \u00fczr\u0259 ekspert Anar Bayramov m\u0259lumat verib.<\/p>\n

<\/div>\n

\u018fDV-nin qeri qaytar\u0131lmas\u0131 \u00f6hd\u0259liyi Prezident \u0130lham \u018fliyevin may\u0131n 25-d\u0259 t\u0259sdiq etdiyi \u201cFiziki \u015f\u0259xs olan istehlak\u00e7\u0131lar t\u0259r\u0259find\u0259n bina tikintisi f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259rd\u0259n na\u011fds\u0131z qaydada al\u0131nm\u0131\u015f ya\u015fay\u0131\u015f v\u0259 qeyri-ya\u015fay\u0131\u015f sah\u0259l\u0259rin\u0259 g\u00f6r\u0259 \u00f6d\u0259nilmi\u015f \u0259lav\u0259 d\u0259y\u0259r vergisinin qaytar\u0131lmas\u0131 \u015e\u0259rtl\u0259ri v\u0259 Qaydas\u0131\u201dnda \u00f6z \u0259ksini tap\u0131b.<\/p>\n

Onun s\u00f6zl\u0259rin\u0259 g\u00f6r\u0259, yeni qayda il\u0259 ba\u011fl\u0131 b\u0259zi m\u0259s\u0259l\u0259l\u0259rin t\u0259nziml\u0259nm\u0259sin\u0259 ehtiyac var.<\/p>\n

\u201cM\u0259nzil MTK-dan al\u0131nmal\u0131d\u0131r\u201d<\/strong><\/p>\n

\u201c\u00dcmumi m\u00fcdd\u0259a budur ki, yaln\u0131z bina tikintisi f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259rd\u0259n al\u0131nan ya\u015fay\u0131\u015f v\u0259 qeyri-ya\u015fay\u0131\u015f sah\u0259l\u0259rin\u0259 g\u00f6r\u0259 \u00f6d\u0259nil\u0259n \u018fDV-nin 30%-i v\u0259t\u0259nda\u015fa geri qaytar\u0131l\u0131r. H\u0259r-hans\u0131 bir \u015f\u0259xsd\u0259n, agentlikd\u0259n al\u0131nan da\u015f\u0131nmaz \u0259mlaka bu qayda \u015famil olunmur. M\u0259nzili satan \u015f\u0259xs m\u00fctl\u0259q bina tikintisi il\u0259 m\u0259\u015f\u011ful olmal\u0131 v\u0259 \u018fDV \u00f6d\u0259yicisi olmal\u0131d\u0131r. Bu, MTK da ola bil\u0259r, h\u0259r-hans\u0131 dig\u0259r korporativ d\u0259\u201d, – A.Bayramov bildirib.<\/p>\n

Onun s\u00f6zl\u0259rin\u0259 g\u00f6r\u0259, 2021-ci il\u0259 q\u0259d\u0259r \u00f6lk\u0259d\u0259 q\u00fcvv\u0259d\u0259 olan qanunvericiliy\u0259 \u0259sas\u0259n, bina tikintisi il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicil\u0259ri idil\u0259r:<\/p>\n

\u201cOnlar\u0131n vergitutma mexanizmi ba\u015fqa c\u00fcr t\u0259nziml\u0259nirdi. Y\u0259ni m\u0259nzilin kvadrat\u0131 sabit m\u0259bl\u0259\u011f\u0259, zona \u0259msal\u0131na vurularaq \u00f6d\u0259nil\u0259c\u0259k vergi hesablan\u0131rd\u0131.<\/p>\n

2021-ci ild\u0259n bu \u015f\u0259xsl\u0259r d\u0259 \u018fDV \u00f6d\u0259yicisi olublar. Ola bil\u0259r ki, bina tikintisi il\u0259 m\u0259\u015f\u011ful olan \u015firk\u0259t bu g\u00fcn \u018fDV \u00f6d\u0259yicisidir, amma\u00a0m\u0259s\u0259l\u0259n, 2019-cu ild\u0259 bina tikib, h\u0259min binadan bir ne\u00e7\u0259 sat\u0131lmayan m\u0259nzil qal\u0131b v\u0259 bu g\u00fcn \u015firk\u0259t h\u0259min m\u0259nzili sat\u0131r. Bu zaman h\u0259min m\u0259nzill\u0259r\u0259 g\u00f6r\u0259 \u00f6d\u0259nil\u0259n \u018fDV-nin 30%-i geri qaytar\u0131lmayacaq. \u00c7\u00fcnki h\u0259min bina \u015firk\u0259tin sad\u0259l\u0259\u015fmi\u015f vergi \u00f6d\u0259yicisi oldu\u011fu d\u00f6vrd\u0259 tikilib. Amma bina tikintisi il\u0259 m\u0259\u015f\u011ful olanlar\u0131n \u018fDV \u00f6d\u0259m\u0259y\u0259 c\u0259lb edilm\u0259si bar\u0259d\u0259 qanun q\u0259bul edil\u0259nd\u0259n sonra \u015firk\u0259t n\u00f6vb\u0259ti binan\u0131 tikibs\u0259, bu binadan sat\u0131lan m\u0259nzill\u0259r\u0259 g\u00f6r\u0259 \u00f6d\u0259nil\u0259n \u018fDV-nin 30%-i v\u0259t\u0259nda\u015fa geri qaytar\u0131l\u0131r\u201d.<\/p>\n

M\u0259s\u0259l\u0259n, m\u0259nzil \u018fDV d\u0259 daxil olmaqla\u00a0236 min manata sat\u0131l\u0131bsa, 36 min manat \u018fDV m\u0259bl\u0259\u011finin 30%-i, y\u0259ni 10 min 800 manat v\u0259t\u0259nda\u015fa geri qaytar\u0131lacaq.<\/p>\n

\"\"<\/p>\n

\u201cDig\u0259r t\u0259r\u0259fd\u0259n, v\u0259t\u0259nda\u015f m\u0259nzili 2021-ci ild\u0259 bina tikintisi il\u0259 m\u0259\u015f\u011ful olanlara \u018fDV-nin \u015famil edilm\u0259sind\u0259n sonra al\u0131bsa, \u018fDV-nin geri qaytar\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 qaydalar\u0131n bu g\u00fcnl\u0259rd\u0259 q\u00fcvv\u0259y\u0259 minm\u0259sin\u0259 baxmayaraq, o, \u00f6d\u0259diyi \u018fDV-nin 30%-ni geri ala bil\u0259c\u0259k\u201d, – ekspert \u0259lav\u0259 edib.<\/p>\n

\u201c\u00d6d\u0259ni\u015f m\u00fctl\u0259q na\u011fds\u0131z olmal\u0131d\u0131r\u201d<\/strong><\/p>\n

Ekspert deyib ki, indiki qaydalarda vacib \u015f\u0259rt odur ki, \u00f6d\u0259ni\u015f m\u00fctl\u0259q na\u011fds\u0131z qaydada olmal\u0131, y\u0259ni MTK-n\u0131n birba\u015fa bank hesab\u0131na yat\u0131r\u0131lmal\u0131d\u0131r:<\/p>\n

\u201c\u018fDV is\u0259 \u018fDV depozit hesab\u0131na \u00f6d\u0259nilm\u0259lidir. Lakin haz\u0131rda bununla ba\u011fl\u0131 qanunvericilikd\u0259 m\u0259s\u0259l\u0259 v\u0259 texniki imkanlar yoxdur. Y\u0259ni\u00a0hans\u0131sa \u015firk\u0259tin bank hesab\u0131na \u00f6d\u0259y\u0259 bil\u0259rsiniz, amma onun \u018fDV-sini depozit hesab\u0131na \u00f6d\u0259y\u0259 bilm\u0259zsiniz. \u018fDV-ni ancaq k\u00f6\u00e7\u00fcrm\u0259 yolu il\u0259 bankdan banka \u00f6d\u0259m\u0259k m\u00fcmk\u00fcnd\u00fcr. V\u0259t\u0259nda\u015f\u0131n bank hesab\u0131 olmad\u0131\u011f\u0131 \u00fc\u00e7\u00fcn h\u00f6kum\u0259t burada yeni bir formul fikirl\u0259\u015f\u0259c\u0259k. Texniki imkanlar\u0131 aktivl\u0259\u015fdir\u0259c\u0259kl\u0259r ki, \u0259sas m\u0259bl\u0259\u011f kimi \u018fDV\u00a0MTK-n\u0131n \u018fDV depozit hesab\u0131na rahat \u00f6d\u0259nilsin v\u0259 n\u0259tic\u0259d\u0259 h\u0259min \u018fDV-nin 30%-ni v\u0259t\u0259nda\u015fa qaytarmaq m\u00fcmk\u00fcn olsun.<\/p>\n

Bu qaydalar\u0131n q\u00fcvv\u0259y\u0259 mindiyi g\u00fcn\u0259 q\u0259d\u0259r v\u0259t\u0259nda\u015f\u0131n \u00f6d\u0259ni\u015fi hans\u0131 formada etdiyinin f\u0259rqi yoxdur. Bu, na\u011fd qaydada da ola bil\u0259r, \u015firk\u0259tin bank hesab\u0131na yat\u0131rmaqla da. Qaydalar q\u00fcvv\u0259y\u0259 min\u0259nd\u0259n sonra is\u0259 \u00f6d\u0259ni\u015fl\u0259r m\u00fctl\u0259q \u015firk\u0259tin bank hesab\u0131na, \u018fDV depozit hesab\u0131na olunmal\u0131d\u0131r. Art\u0131q na\u011fd \u00f6d\u0259ni\u015f edil\u0259 bilm\u0259z. Y\u0259ni \u015firk\u0259tin rekvizitl\u0259rini al\u0131b banka gedirsiniz v\u0259 onun bank hesab\u0131na \u00f6d\u0259ni\u015f edirsiniz.<\/p>\n

Qeyd edim ki, m\u0259nzil alq\u0131-satq\u0131s\u0131 zaman\u0131 \u00f6d\u0259ni\u015fl\u0259r tam v\u0259 ya hiss\u0259-hiss\u0259 edilir. Yaln\u0131z b\u00fct\u00fcn \u00f6d\u0259ni\u015f ba\u011fland\u0131qdan sonra \u018fDV-nin 30%-i v\u0259t\u0259nda\u015fa geri qaytar\u0131l\u0131r. Tutaq ki, 236 min manat \u00f6d\u0259ni\u015fin 190 min manat\u0131n\u0131 \u018fDV daxil \u00f6d\u0259misizs\u0259, 236 min manat tam \u00f6d\u0259nilib qurtarandan sonra 36 min manat\u0131n 30%-i siz\u0259 geri qaytar\u0131l\u0131r\u201d.<\/p>\n

\"\"<\/p>\n

\u201cBina tam tikilib t\u0259hvil verilm\u0259lidir\u201d<\/strong><\/p>\n

A.Bayramov bildirib ki, \u018fDV-ni geri almaq \u00fc\u00e7\u00fcn \u00f6d\u0259ni\u015fi \u0259vv\u0259lc\u0259d\u0259n etm\u0259k kifay\u0259t etmir:<\/p>\n

\u201dB\u0259z\u0259n ucuz ba\u015fa g\u0259lsin dey\u0259 v\u0259t\u0259nda\u015flar \u0259vv\u0259lc\u0259d\u0259n \u00f6d\u0259ni\u015fin tam v\u0259 ya yar\u0131 hiss\u0259sini \u00f6d\u0259yirl\u0259r. \u00d6d\u0259ni\u015fin ham\u0131s\u0131n\u0131n \u0259vv\u0259lc\u0259d\u0259n edilm\u0259si h\u0259l\u0259 o dem\u0259k deyil ki, siz\u0259 \u00f6d\u0259diyiniz \u018fDV geri qaytar\u0131lacaq. \u018fDV-nin 30%-nin geri qaytar\u0131lmas\u0131 \u00fc\u00e7\u00fcn h\u0259m \u00f6d\u0259ni\u015f tam olmal\u0131, h\u0259m d\u0259 bina tam tikilib v\u0259t\u0259nda\u015fa t\u0259hvil verilm\u0259lidir. Y\u0259ni\u00a0tutal\u0131m, \u00f6d\u0259ni\u015f tam edilib, amma binan\u0131n tikintisi h\u0259l\u0259 d\u00f6rd\u00fcnc\u00fc m\u0259rt\u0259b\u0259d\u0259dirs\u0259, v\u0259t\u0259nda\u015f \u018fDV-ni geri t\u0259l\u0259b ed\u0259 bilm\u0259z\u201d.<\/p>\n

O\u00a0hesab edir ki, yeni qaydalarla ba\u011fl\u0131 sual do\u011furan m\u0259s\u0259l\u0259l\u0259rd\u0259n biri d\u0259 bu qaydalar\u0131n ipoteka il\u0259 sat\u0131lan m\u0259nzill\u0259r\u0259 aid olub-olmamas\u0131 bar\u0259d\u0259dir:<\/p>\n

\u201cYeni tikili binalardan ipoteka yolu il\u0259 m\u0259nzil alan zaman \u00f6d\u0259ni\u015fi m\u0259nzil sahibin\u0259 bank edir v\u0259 al\u0131c\u0131 da borcunu banka \u00f6d\u0259yir. D\u00fc\u015f\u00fcn\u00fcr\u0259m ki, bu qaydalar ipoteka il\u0259 sat\u0131lan m\u0259nzill\u0259r\u0259 \u015famil olunmayacaq. \u00c7\u00fcnki burada b\u0259zi n\u00fcanslar uy\u011funsuzluq t\u0259\u015fkil edir\u201d.<\/p>\n","protected":false},"excerpt":{"rendered":"

Da\u015f\u0131nmaz \u0259mlak\u0131n alq\u0131-satq\u0131s\u0131 zaman\u0131 \u00f6d\u0259nilmi\u015f \u018fDV-nin 30%-nin fiziki \u015f\u0259xsl\u0259r\u0259 geri qaytar\u0131lmas\u0131 qaydalar\u0131 yaln\u0131z bina tikintisi f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259rd\u0259n al\u0131nan m\u0259nzill\u0259r\u0259 \u015famil edil\u0259c\u0259k. Bu bar\u0259d\u0259 \u201cReport\u201da a\u00e7\u0131qlamas\u0131nda vergi m\u0259s\u0259l\u0259l\u0259ri \u00fczr\u0259 ekspert Anar Bayramov m\u0259lumat verib. \u018fDV-nin qeri qaytar\u0131lmas\u0131 \u00f6hd\u0259liyi Prezident \u0130lham \u018fliyevin may\u0131n 25-d\u0259 t\u0259sdiq etdiyi \u201cFiziki \u015f\u0259xs olan istehlak\u00e7\u0131lar t\u0259r\u0259find\u0259n bina tikintisi f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259rd\u0259n na\u011fds\u0131z qaydada al\u0131nm\u0131\u015f ya\u015fay\u0131\u015f v\u0259 qeyri-ya\u015fay\u0131\u015f sah\u0259l\u0259rin\u0259 g\u00f6r\u0259 \u00f6d\u0259nilmi\u015f \u0259lav\u0259 d\u0259y\u0259r vergisinin qaytar\u0131lmas\u0131 \u015e\u0259rtl\u0259ri v\u0259 Qaydas\u0131\u201dnda \u00f6z \u0259ksini tap\u0131b. Onun s\u00f6zl\u0259rin\u0259 g\u00f6r\u0259, yeni qayda il\u0259 ba\u011fl\u0131 b\u0259zi m\u0259s\u0259l\u0259l\u0259rin t\u0259nziml\u0259nm\u0259sin\u0259 ehtiyac var.…<\/p>\n","protected":false},"author":2,"featured_media":479699,"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\/2022\/05\/EVVV.jpg",620,413,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2022\/05\/EVVV.jpg",620,413,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2022\/05\/EVVV.jpg",620,413,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2022\/05\/EVVV-500x280.jpg",500,280,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2022\/05\/EVVV-548x365.jpg",548,365,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2022\/05\/EVVV.jpg",620,413,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2022\/05\/EVVV.jpg",620,413,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2022\/05\/EVVV.jpg",620,413,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2022\/05\/EVVV-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2022\/05\/EVVV.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":"Da\u015f\u0131nmaz \u0259mlak\u0131n alq\u0131-satq\u0131s\u0131 zaman\u0131 \u00f6d\u0259nilmi\u015f \u018fDV-nin 30%-nin fiziki \u015f\u0259xsl\u0259r\u0259 geri qaytar\u0131lmas\u0131 qaydalar\u0131 yaln\u0131z bina tikintisi f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259rd\u0259n al\u0131nan m\u0259nzill\u0259r\u0259 \u015famil edil\u0259c\u0259k. Bu bar\u0259d\u0259 \u201cReport\u201da a\u00e7\u0131qlamas\u0131nda vergi m\u0259s\u0259l\u0259l\u0259ri \u00fczr\u0259 ekspert Anar Bayramov m\u0259lumat verib. \u018fDV-nin qeri qaytar\u0131lmas\u0131 \u00f6hd\u0259liyi Prezident \u0130lham \u018fliyevin may\u0131n 25-d\u0259 t\u0259sdiq etdiyi \u201cFiziki \u015f\u0259xs olan istehlak\u00e7\u0131lar t\u0259r\u0259find\u0259n bina tikintisi f\u0259aliyy\u0259ti…","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/479698"}],"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=479698"}],"version-history":[{"count":0,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/479698\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/479699"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=479698"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=479698"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=479698"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}