“Bu il fevral\u0131n 1-d\u0259n etibar\u0259n fiziki \u015f\u0259xsl\u0259rin \u0259man\u0259ti \u00fczr\u0259 \u00f6d\u0259nil\u0259n illik faiz g\u0259lirl\u0259rinin vergiy\u0259 yenid\u0259n c\u0259lb olunmas\u0131ndan sonra kartlarda olan pullara verginin t\u0259tbiq olunub-olunmamas\u0131 il\u0259 ba\u011fl\u0131 \u00e7oxsayl\u0131 suallar \u00fcnvanlan\u0131r. Qeyd etm\u0259k ist\u0259rdik ki, “Vergi M\u0259c\u0259ll\u0259sin\u0259” edil\u0259n d\u0259yi\u015fiklikl\u0259rd\u0259n sonra 2023-c\u00fc il fevral\u0131n 1-d\u0259n etibar\u0259n 5 (be\u015f) il m\u00fcdd\u0259tind\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259, habel\u0259 \u00f6lk\u0259 h\u00fcdudlar\u0131ndan k\u0259narda rezident h\u00fcquqi \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n k\u00fctl\u0259vi t\u0259klif edilmi\u015f v\u0259 t\u0259nziml\u0259n\u0259n bazarda ticar\u0259t\u0259 burax\u0131lm\u0131\u015f s\u0259hml\u0259r v\u0259 istiqrazlar \u00fczr\u0259 \u00f6d\u0259nil\u0259n dividend, diskont (istiqrazlar\u0131n nominal\u0131ndan a\u015fa\u011f\u0131 yerl\u0259\u015fdirilm\u0259si n\u0259tic\u0259sind\u0259 yaranm\u0131\u015f f\u0259rq) v\u0259 faiz g\u0259lirl\u0259ri vergid\u0259n azad olundu. Bu m\u0259c\u0259ll\u0259nin 102.1.22-2 madd\u0259si il\u0259 t\u0259nziml\u0259nir. G\u00f6r\u00fcnd\u00fcy\u00fc kimi, fiziki \u015f\u0259xsl\u0259rin \u0259man\u0259ti \u00fczr\u0259 \u00f6d\u0259nil\u0259n illik faiz g\u0259lirl\u0259ri azad olmalar siyah\u0131s\u0131nda deyil”.<\/p>\n
ARANTV.AZ<\/strong> \u00a0x\u0259b\u0259r<\/a>\u00a0verir ki, bunu Milli M\u0259clisin deputat\u0131 V\u00fcqar Bayramov deyib.<\/p>\n O bildirib ki, h\u0259min m\u0259c\u0259ll\u0259nin 123-c\u00fc madd\u0259si \u00f6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 faizl\u0259rd\u0259n vergi tutulmas\u0131n\u0131 n\u0259z\u0259rd\u0259 tutulur:<\/p>\n “Dem\u0259li, kartlarda olan v\u0259saitl\u0259r il\u0259 ba\u011fl\u0131 iki hal m\u00fcmk\u00fcnd\u00fcr.<\/p>\n 1. \u018fg\u0259r kartda olan v\u0259sait g\u0259lir g\u0259tirmirs\u0259 (m\u0259s\u0259l\u0259n, pulun saxland\u0131\u011f\u0131 debet v\u0259 kredit plastik kartlar) o halda kartda olan pul vergiy\u0259 c\u0259lb olunmur.<\/p>\n 2. \u018fg\u0259r kartda olan v\u0259sait\u0259 faiz hesablan\u0131rsa v\u0259 kart sahibin\u0259 ayl\u0131q v\u0259 ya illik g\u0259lir g\u0259tirirs\u0259 o halda h\u0259min qazanc vergiy\u0259 c\u0259lb olunacaq. M\u0259s\u0259l\u0259n, kartda 5 min manat pul var. H\u0259min v\u0259sait\u0259 illik 7 faiz g\u0259lir hesablan\u0131r v\u0259 bu m\u0259bl\u0259\u011f\u0259 400 manat \u0259lav\u0259 olunur. Bu halda kart sahibinin \u00f6d\u0259diyi illik vergi 40 manat olur (400 manat X 10 %). Kartda olan \u0259sas m\u0259bl\u0259\u011fin vergiy\u0259 c\u0259lb olunmas\u0131 n\u0259z\u0259rd\u0259 tutulmur. Yaln\u0131z faizi g\u0259liri vergiy\u0259 c\u0259lb oluna bil\u0259r.<\/p>\n Bir daha qeyd etm\u0259k ist\u0259rdim, sizin kart\u0131n\u0131nz siz\u0259 faiz g\u0259liri g\u0259tirmirs\u0259 he\u00e7 bir halda sizd\u0259n vergi \u00f6d\u0259m\u0259k t\u0259l\u0259b oluna bilm\u0259z”.<\/p>\n","protected":false},"excerpt":{"rendered":" “Bu il fevral\u0131n 1-d\u0259n etibar\u0259n fiziki \u015f\u0259xsl\u0259rin \u0259man\u0259ti \u00fczr\u0259 \u00f6d\u0259nil\u0259n illik faiz g\u0259lirl\u0259rinin vergiy\u0259 yenid\u0259n c\u0259lb olunmas\u0131ndan sonra kartlarda olan pullara verginin t\u0259tbiq olunub-olunmamas\u0131 il\u0259 ba\u011fl\u0131 \u00e7oxsayl\u0131 suallar \u00fcnvanlan\u0131r. Qeyd etm\u0259k ist\u0259rdik ki, “Vergi M\u0259c\u0259ll\u0259sin\u0259” edil\u0259n d\u0259yi\u015fiklikl\u0259rd\u0259n sonra 2023-c\u00fc il fevral\u0131n 1-d\u0259n etibar\u0259n 5 (be\u015f) il m\u00fcdd\u0259tind\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259, habel\u0259 \u00f6lk\u0259 h\u00fcdudlar\u0131ndan k\u0259narda rezident h\u00fcquqi \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n k\u00fctl\u0259vi t\u0259klif edilmi\u015f v\u0259 t\u0259nziml\u0259n\u0259n bazarda ticar\u0259t\u0259 burax\u0131lm\u0131\u015f s\u0259hml\u0259r v\u0259 istiqrazlar \u00fczr\u0259 \u00f6d\u0259nil\u0259n dividend, diskont (istiqrazlar\u0131n nominal\u0131ndan a\u015fa\u011f\u0131 yerl\u0259\u015fdirilm\u0259si n\u0259tic\u0259sind\u0259 yaranm\u0131\u015f f\u0259rq) v\u0259 faiz g\u0259lirl\u0259ri vergid\u0259n azad olundu. Bu m\u0259c\u0259ll\u0259nin 102.1.22-2 madd\u0259si…<\/p>\n","protected":false},"author":2,"featured_media":560726,"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":[1],"tags":[],"aioseo_notices":[],"gutentor_comment":0,"rttpg_featured_image_url":{"full":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/02\/temassiz_kart_0.jpg",649,404,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/02\/temassiz_kart_0.jpg",649,404,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/02\/temassiz_kart_0.jpg",649,404,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/02\/temassiz_kart_0-500x280.jpg",500,280,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/02\/temassiz_kart_0-586x365.jpg",586,365,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/02\/temassiz_kart_0.jpg",640,398,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/02\/temassiz_kart_0.jpg",649,404,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/02\/temassiz_kart_0.jpg",649,404,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/02\/temassiz_kart_0-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/02\/temassiz_kart_0.jpg",649,404,false]},"rttpg_author":{"display_name":"V\u00fcsal Rafiqo\u011flu","author_link":"https:\/\/arantv.az\/?author=2"},"rttpg_comment":0,"rttpg_category":"C\u0259miyy\u0259t<\/a>","rttpg_excerpt":"“Bu il fevral\u0131n 1-d\u0259n etibar\u0259n fiziki \u015f\u0259xsl\u0259rin \u0259man\u0259ti \u00fczr\u0259 \u00f6d\u0259nil\u0259n illik faiz g\u0259lirl\u0259rinin vergiy\u0259 yenid\u0259n c\u0259lb olunmas\u0131ndan sonra kartlarda olan pullara verginin t\u0259tbiq olunub-olunmamas\u0131 il\u0259 ba\u011fl\u0131 \u00e7oxsayl\u0131 suallar \u00fcnvanlan\u0131r. Qeyd etm\u0259k ist\u0259rdik ki, “Vergi M\u0259c\u0259ll\u0259sin\u0259” edil\u0259n d\u0259yi\u015fiklikl\u0259rd\u0259n sonra 2023-c\u00fc il fevral\u0131n 1-d\u0259n etibar\u0259n 5 (be\u015f) il m\u00fcdd\u0259tind\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259, habel\u0259 \u00f6lk\u0259 h\u00fcdudlar\u0131ndan k\u0259narda rezident…","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/560722"}],"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=560722"}],"version-history":[{"count":0,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/560722\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/560726"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=560722"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=560722"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=560722"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}