Dem\u0259k olar b\u00fct\u00fcn aptekl\u0259r \u018fDV \u00f6d\u0259yicisidir<\/strong><\/p>\n A. Bayramov xat\u0131rlad\u0131b ki, aptekl\u0259r lisenziyal\u0131 f\u0259aliyy\u0259tl\u0259 m\u0259\u015f\u011ful olduqlar\u0131na g\u00f6r\u0259, sad\u0259l\u0259\u015fmi\u015f vergi \u00f6d\u0259yicisi ola bilm\u0259zl\u0259r: \u201cAmma \u018fDV \u00f6d\u0259yicisi olma\u011fa da m\u0259cbur deyill\u0259r. Aptekin illik d\u00f6vriyy\u0259si\u00a0200 min\u00a0manatdan a\u015fa\u011f\u0131d\u0131rsa, o, \u018fDV \u00f6d\u0259yicisi olmaya bil\u0259r. Bu zaman o, yaln\u0131z m\u0259nf\u0259\u0259t vergisi \u00f6d\u0259m\u0259lidir. Amma t\u0259cr\u00fcb\u0259 g\u00f6st\u0259rir ki, Bak\u0131da he\u00e7 bir aptekin ayl\u0131q d\u00f6vriyy\u0259si\u00a016 min\u00a0manatdan a\u015fa\u011f\u0131 deyil. Bunu \u0259sas g\u0259tir\u0259r\u0259k dem\u0259k olar ki, paytaxtdak\u0131 aptekl\u0259rin b\u00f6y\u00fck \u0259ks\u0259riyy\u0259ti \u018fDV \u00f6d\u0259yicisidir. B\u0259zi aptekl\u0259r m\u00fc\u015ft\u0259riy\u0259 \u00f6zl\u0259rinin daxili proqram t\u0259minat\u0131ndan istifad\u0259 ed\u0259r\u0259k \u00e7ek ver\u0259 bil\u0259r ki, bu da qanunaziddir. B\u00f6y\u00fck prestijli aptekl\u0259r ad\u0259t\u0259n m\u00fc\u015ft\u0259riy\u0259 \u018fDV \u00e7ekini t\u0259qdim edirl\u0259r\u201d.<\/p>\n B\u0259zi aptekl\u0259r vergid\u0259n yay\u0131n\u0131r<\/strong><\/p>\n Ekspert bildirir ki, b\u0259zi aptekl\u0259r \u00f6z mallar\u0131n\u0131 r\u0259smi qaydada m\u0259daxil etmirl\u0259r. Bu, topdan sat\u0131c\u0131lar\u0131n\u0131n g\u00fcnah\u0131 deyil.<\/p>\n \u201c\u018fvv\u0259ll\u0259r aptek sahibl\u0259ri \u015fikay\u0259t edirdi ki, topdan mal satanlar biz\u0259 s\u0259n\u0259d vermir. \u0130ndi is\u0259 bel\u0259 \u015fikay\u0259t yoxdur v\u0259 topdansat\u0131\u015f ed\u0259nl\u0259rin ham\u0131s\u0131 aptekl\u0259r\u0259 s\u0259n\u0259d verir. H\u0259tta topdan sat\u0131c\u0131lar \u015fikay\u0259t edir ki, al\u0131c\u0131lar bizd\u0259n mal\u0131 s\u0259n\u0259dl\u0259 ist\u0259mirl\u0259r. \u018fslind\u0259 aptekl\u0259rin ham\u0131s\u0131nda kassa aparat\u0131 v\u0259 pos-terminal var. Sad\u0259c\u0259 onlar \u0259m\u0259liyyatlar\u0131n\u0131n \u00e7ox az hiss\u0259sini r\u0259smi olaraq g\u00f6st\u0259rirl\u0259r. B\u0259zi aptekl\u0259r d\u00f6vriyy\u0259l\u0259rini\u00a0200 min\u00a0manatdan a\u015fa\u011f\u0131 g\u00f6st\u0259rirl\u0259r ki, \u018fDV \u00f6d\u0259yicisi qeydiyyat\u0131ndan yay\u0131ns\u0131nlar. \u201c\u018fDV geri al\u201d layih\u0259sin\u0259 ancaq o sat\u0131c\u0131lar qo\u015fulur ki, onlar \u018fDV \u00f6d\u0259yicisi kimi qeydiyyatdan ke\u00e7ir v\u0259 mallar\u0131n\u0131 v\u0259t\u0259nda\u015flara t\u0259qdim ed\u0259nd\u0259 m\u0259hsulun qiym\u0259tinin \u00fcz\u0259rin\u0259 \u018fDV g\u0259lirl\u0259r. H\u0259min aptekl\u0259rin t\u0259qdim etdiyi \u00e7ekl\u0259rl\u0259 v\u0259t\u0259nda\u015flar \u00f6d\u0259dikl\u0259ri \u018fDV-nin bir hiss\u0259sini geri ala bil\u0259rl\u0259r\u201d, – dey\u0259 A. Bayramov vur\u011fulay\u0131b.<\/p>\n Bir aptek bir ne\u00e7\u0259 V\u00d6EN-d\u0259n istifad\u0259 edir<\/strong><\/p>\n O, hesab edir ki, aptekl\u0259r bir ne\u00e7\u0259 yolla \u018fDV \u00f6d\u0259yicisi olmaqdan yay\u0131n\u0131rlar: \u201cSahibkar bir obyektd\u0259 olan biznesini iki-\u00fc\u00e7 hiss\u0259y\u0259 ay\u0131r\u0131r, y\u0259ni iki, \u00fc\u00e7 V\u00d6EN a\u00e7\u0131r ki, illik d\u00f6vriyy\u0259sini\u00a0200 min\u00a0manatdan a\u015fa\u011f\u0131 saxlas\u0131n. Kassa aparat\u0131na\u00a0200 min\u00a0manatdan \u00e7ox m\u0259bl\u0259\u011f vurularsa, vergi orqan\u0131 bunu g\u00f6r\u00fcr v\u0259 h\u0259min \u015f\u0259xsi \u018fDV \u00f6d\u0259yicisi kimi qeydiyyatdan ke\u00e7m\u0259y\u0259 m\u0259cbur edir. Aptekl\u0259rin h\u0259min limiti ke\u00e7m\u0259m\u0259k \u00fc\u00e7\u00fcn bir ne\u00e7\u0259 kassa aparat\u0131 olur. H\u0259min kassa aparatlar\u0131 is\u0259 f\u0259rqli \u015f\u0259xsl\u0259rin ad\u0131na al\u0131n\u0131r. Aptek sahibi ba\u015fqa bir adam\u0131n ad\u0131na V\u00d6EN a\u00e7d\u0131r\u0131r, onun \u00fc\u00e7\u00fcn icar\u0259y\u0259 be\u015f-on kvadrat metrlik yer g\u00f6t\u00fcr\u00fcr ki, obyekti u\u00e7ota als\u0131nlar v\u0259 h\u0259min obyekt\u0259 kassa aparat\u0131 v\u0259 pos-terminal qura\u015fd\u0131rs\u0131nlar. \u018fslind\u0259 is\u0259 h\u0259min kassa aparat\u0131 v\u0259 pos-terminal\u0131 dig\u0259r obyektd\u0259, y\u0259ni f\u0259aliyy\u0259td\u0259 olan aptekd\u0259 istifad\u0259 edirl\u0259r. Hans\u0131 V\u00d6EN \u00fczr\u0259 d\u00f6vriyy\u0259 qalxsa, h\u0259min V\u00d6EN-l\u0259 al\u0131nm\u0131\u015f kassa aparat\u0131ndan istifad\u0259ni saxlay\u0131r v\u0259 ba\u015fqa bir V\u00d6EN-\u0259 ba\u011fl\u0131 olan kassa aparat\u0131n\u0131 v\u0259t\u0259nda\u015flara g\u00f6st\u0259rirl\u0259r\u201d.<\/p>\n \u0130stehlak\u00e7\u0131ya q\u0259bz, mal, kassa \u00e7eki v\u0259 ya dig\u0259r yaz\u0131l\u0131 s\u0259n\u0259d verilm\u0259lidir<\/strong><\/p>\n \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n \u201cReport\u201da bildirilib ki, \u018fDV \u00e7ekini t\u0259qdim etm\u0259kd\u0259n boyun qa\u00e7\u0131ran sat\u0131c\u0131ya qanunla c\u0259rim\u0259 t\u0259tbiq edilir:<\/p>\n \u201cVergi qanunvericiliyin\u0259 \u0259sas\u0259n, p\u0259rak\u0259nd\u0259 ticar\u0259t f\u0259aliyy\u0259ti \u00fczr\u0259 na\u011fd pul hesabla\u015fmalar\u0131 apar\u0131lan zaman istehlak\u00e7\u0131ya \u00e7ek, q\u0259bz, bank \u00e7\u0131xar\u0131\u015flar\u0131 v\u0259 dig\u0259r ciddi hesabat blanklar\u0131n\u0131 t\u0259qdim etm\u0259k vergi \u00f6d\u0259yicisinin v\u0259zif\u0259l\u0259rin\u0259 aid edilib. \u201c\u0130stehlak\u00e7\u0131lar\u0131n h\u00fcquqlar\u0131n\u0131n m\u00fcdafi\u0259si haqq\u0131nda\u201d Qanunun 7-ci madd\u0259sinin m\u00fcdd\u0259alar\u0131na \u0259sas\u0259n, sat\u0131c\u0131 istehlak\u00e7\u0131ya mal satark\u0259n ona q\u0259bz, mal, kassa \u00e7eki v\u0259 ya dig\u0259r yaz\u0131l\u0131 s\u0259n\u0259d verm\u0259lidir. Qeyd olunanlara \u0259sas\u0259n, yuxar\u0131da g\u00f6st\u0259ril\u0259n hallarda t\u0259qdim edil\u0259n mala g\u00f6r\u0259 al\u0131c\u0131ya n\u0259zar\u0259t-kassa aparat\u0131n\u0131n \u00e7eki t\u0259qdim edilm\u0259lidir\u201d.<\/p>\n Vergi M\u0259c\u0259ll\u0259sinin 58.7-ci madd\u0259sin\u0259 \u0259sas\u0259n, al\u0131c\u0131ya t\u0259qdim edilm\u0259li olan \u00e7ekin, verilm\u0259m\u0259sin\u0259 v\u0259 ya \u00f6d\u0259nilmi\u015f m\u0259bl\u0259\u011fd\u0259n a\u015fa\u011f\u0131 m\u0259bl\u0259\u011f g\u00f6st\u0259rilm\u0259kl\u0259 verilm\u0259sin\u0259 g\u00f6r\u0259 vergi \u00f6d\u0259yicisin\u0259 maliyy\u0259 sanksiyalar\u0131 t\u0259tbiq olunur. Bel\u0259 ki, n\u0259zar\u0259t-kassa aparatlar\u0131 v\u0259 ya ciddi hesabat blanklar\u0131 t\u0259tbiq edilm\u0259d\u0259n \u0259hali il\u0259 pul hesabla\u015fmalar\u0131n\u0131n apar\u0131lmas\u0131na, al\u0131c\u0131ya t\u0259qdim edilm\u0259li \u00e7ekin verilm\u0259m\u0259sin\u0259 v\u0259 ya \u00f6d\u0259nilmi\u015f m\u0259bl\u0259\u011fd\u0259n a\u015fa\u011f\u0131 m\u0259bl\u0259\u011f g\u00f6st\u0259rilm\u0259kl\u0259 verilm\u0259sin\u0259 g\u00f6r\u0259 vergi \u00f6d\u0259yicisin\u0259:<\/p>\n – t\u0259qvim ili \u0259rzind\u0259 bel\u0259 hallara birinci d\u0259f\u0259 yol verildikd\u0259\u00a01 000\u00a0manat m\u0259bl\u0259\u011find\u0259;<\/p>\n – t\u0259qvim ili \u0259rzind\u0259 bel\u0259 hallara ikinci d\u0259f\u0259 yol verildikd\u0259\u00a03 000\u00a0manat m\u0259bl\u0259\u011find\u0259;<\/p>\n – t\u0259qvim ili \u0259rzind\u0259 bel\u0259 hallara \u00fc\u00e7 v\u0259 daha \u00e7ox d\u0259f\u0259 yol verildikd\u0259 is\u0259\u00a06 000\u00a0manat m\u0259bl\u0259\u011find\u0259 maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir.<\/p>\n H\u00fcquqlar\u0131 pozulan istehlak\u00e7\u0131lar D\u00f6vl\u0259t Xidm\u0259tin\u0259 m\u00fcraci\u0259t etsin<\/strong><\/p>\n Vergi Xidm\u0259ti bildirir ki, bel\u0259 hallar\u0131 m\u00fc\u015fahid\u0259 ed\u0259n al\u0131c\u0131lar vergi qanunvericiliyinin pozulmas\u0131 faktlar\u0131 bar\u0259d\u0259 \u0259trafl\u0131 m\u0259lumatla, qeyri-anonim olaraq D\u00f6vl\u0259t Vergi Xidm\u0259tinin sayt\u0131n\u0131n \u201cM\u00fcraci\u0259tl\u0259r\u201d b\u00f6lm\u0259sinin \u201cD\u00f6vl\u0259t Vergi Xidm\u0259tin\u0259 m\u00fcraci\u0259t\u201d alt b\u00f6lm\u0259sin\u0259, 195-1 \u00c7a\u011fr\u0131 M\u0259rk\u0259zin\u0259 v\u0259 ya vergi \u00f6d\u0259yicil\u0259rin\u0259 xidm\u0259t m\u0259rk\u0259zl\u0259rin\u0259 m\u00fcraci\u0259t ed\u0259 bil\u0259rl\u0259r. Qeyd edil\u0259n hallar Vergi M\u0259c\u0259ll\u0259sinin 16-c\u0131 v\u0259 24-c\u00fc madd\u0259l\u0259ri v\u0259 \u201c\u0130stehlak\u00e7\u0131lar\u0131n h\u00fcquqlar\u0131n\u0131n m\u00fcdafi\u0259si haqq\u0131nda\u201d Qanunu il\u0259 t\u0259nziml\u0259nir.<\/p>\n \u201cVergi orqanlar\u0131 vergi \u00f6d\u0259yicil\u0259rinin vergid\u0259n yay\u0131nmas\u0131 v\u0259 vergi qanunvericiliyinin pozulmas\u0131 faktlar\u0131 bar\u0259d\u0259 \u015f\u0259xsl\u0259rd\u0259n m\u00fcraci\u0259t daxil olduqda, m\u00fcraci\u0259td\u0259 qeyd edil\u0259n faktlar\u0131 h\u0259min vergi \u00f6d\u0259yicil\u0259rind\u0259 ke\u00e7iril\u0259c\u0259k n\u00f6vb\u0259ti operativ vergi n\u0259zar\u0259ti t\u0259dbiri v\u0259 ya n\u00f6vb\u0259ti s\u0259yyar vergi yoxlamas\u0131 zaman\u0131 ara\u015fd\u0131rma\u011fa v\u0259 vergi n\u0259zar\u0259ti ba\u015fa \u00e7atd\u0131qdan sonra n\u0259tic\u0259l\u0259ri bar\u0259d\u0259 m\u00fcraci\u0259t ed\u0259n \u015f\u0259xsl\u0259r\u0259 m\u0259lumat verm\u0259y\u0259 borcludur\u201d, – dey\u0259 xidm\u0259td\u0259n bildirilib.<\/p>\n \u018fDV \u00e7eki yeni n\u0259sil kassa aparatlar\u0131ndan verilm\u0259lidir<\/strong><\/p>\n Vergi Xidm\u0259ti vur\u011fulay\u0131r ki, \u018fDV-nin m\u00fc\u0259yy\u0259n hiss\u0259sinin qaytar\u0131lmas\u0131 \u00fc\u00e7\u00fcn ilk n\u00f6vb\u0259d\u0259\u00a0istehlak\u00e7\u0131, y\u0259ni al\u0131\u015f-veri\u015f ed\u0259n v\u0259 ya xidm\u0259tl\u0259rd\u0259n yararlanan t\u0259r\u0259f fiziki \u015f\u0259xs, sat\u0131c\u0131 v\u0259 ya xidm\u0259t g\u00f6st\u0259r\u0259n t\u0259r\u0259f is\u0259 \u018fDV \u00f6d\u0259yicisi olmal\u0131d\u0131r: \u201cEyni zamanda, al\u0131nan mal v\u0259 ya xidm\u0259tl\u0259r d\u0259 \u018fDV-y\u0259 c\u0259lb olunmal\u0131d\u0131r. Dig\u0259r m\u0259qam sat\u0131c\u0131n\u0131n yeni n\u0259sil kassa aparatlar\u0131ndan istifad\u0259 etm\u0259si il\u0259 ba\u011fl\u0131d\u0131r. \u018fDV-nin bir hiss\u0259sinin qaytar\u0131lmas\u0131 yaln\u0131z yeni n\u0259sil kassa aparatlar\u0131n\u0131n t\u0259tbiq olundu\u011fu obyektl\u0259rd\u0259 m\u00fcmk\u00fcnd\u00fcr\u201d.<\/p>\n Xat\u0131rladaq ki, 2020-ci ilin may ay\u0131ndan Az\u0259rbaycanda p\u0259rak\u0259nd\u0259 ticar\u0259t v\u0259 ictimai ia\u015f\u0259 obyektl\u0259rind\u0259n al\u0131nm\u0131\u015f mallara g\u00f6r\u0259 \u00f6d\u0259nil\u0259n \u018fDV-nin bir hiss\u0259sinin geri qaytar\u0131lmas\u0131 mexanizmi t\u0259tbiq edilir. Bu mexanizm \u00e7\u0259r\u00e7iv\u0259sind\u0259 na\u011fds\u0131z \u00f6d\u0259ni\u015fl\u0259r zaman\u0131 \u00f6d\u0259nil\u0259n \u018fDV-nin 15 %-i, na\u011fd \u00f6d\u0259ni\u015fl\u0259r zaman\u0131 \u00f6d\u0259nil\u0259n \u018fDV-nin is\u0259 10 %-i istehlak\u00e7\u0131ya geri qaytar\u0131l\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":" Bak\u0131da f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n b\u0259zi aptekl\u0259r m\u00fc\u015ft\u0259riy\u0259 \u018fDV-nin bir hiss\u0259sinin geri qaytar\u0131lmas\u0131 \u00fc\u00e7\u00fcn t\u0259l\u0259b olunan kassa \u00e7ekini verm\u0259kd\u0259n boyun qa\u00e7\u0131r\u0131r. M\u00fc\u015ft\u0259ri \u00e7eki t\u0259l\u0259b etdikd\u0259 is\u0259 aptekd\u0259ki sat\u0131c\u0131lar m\u00fcxt\u0259lif s\u0259b\u0259bl\u0259rl\u0259 \u00f6zl\u0259rini haql\u0131 \u00e7\u0131xarma\u011fa \u00e7al\u0131\u015f\u0131r. Vergi m\u0259s\u0259l\u0259l\u0259ri \u00fczr\u0259 ekspert Anar Bayramov\u00a0\u201cReport\u201da a\u00e7\u0131qlamas\u0131nda qeyd edib ki, \u018fDV \u00f6d\u0259yicisi olan bir aptekin m\u00fc\u015ft\u0259riy\u0259 \u018fDV \u00e7ekini verm\u0259m\u0259si qanunaziddir. Dem\u0259k olar b\u00fct\u00fcn aptekl\u0259r \u018fDV \u00f6d\u0259yicisidir A. Bayramov xat\u0131rlad\u0131b ki, aptekl\u0259r lisenziyal\u0131 f\u0259aliyy\u0259tl\u0259 m\u0259\u015f\u011ful olduqlar\u0131na g\u00f6r\u0259, sad\u0259l\u0259\u015fmi\u015f vergi \u00f6d\u0259yicisi ola bilm\u0259zl\u0259r: \u201cAmma \u018fDV \u00f6d\u0259yicisi olma\u011fa da m\u0259cbur deyill\u0259r. Aptekin illik d\u00f6vriyy\u0259si\u00a0200 min\u00a0manatdan a\u015fa\u011f\u0131d\u0131rsa, o, \u018fDV \u00f6d\u0259yicisi olmaya bil\u0259r.…<\/p>\n","protected":false},"author":2,"featured_media":524919,"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\/10\/ap.jpg",620,413,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2022\/10\/ap.jpg",620,413,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2022\/10\/ap.jpg",620,413,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2022\/10\/ap-500x280.jpg",500,280,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2022\/10\/ap-548x365.jpg",548,365,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2022\/10\/ap.jpg",620,413,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2022\/10\/ap.jpg",620,413,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2022\/10\/ap.jpg",620,413,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2022\/10\/ap-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2022\/10\/ap.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":"Bak\u0131da f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n b\u0259zi aptekl\u0259r m\u00fc\u015ft\u0259riy\u0259 \u018fDV-nin bir hiss\u0259sinin geri qaytar\u0131lmas\u0131 \u00fc\u00e7\u00fcn t\u0259l\u0259b olunan kassa \u00e7ekini verm\u0259kd\u0259n boyun qa\u00e7\u0131r\u0131r. 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