{"id":561965,"date":"2023-02-07T13:05:23","date_gmt":"2023-02-07T10:05:23","guid":{"rendered":"https:\/\/arantv.az\/?p=561965"},"modified":"2023-02-07T13:05:23","modified_gmt":"2023-02-07T10:05:23","slug":"z%c9%99lz%c9%99l%c9%99-il%c9%99-bagli-gond%c9%99ril%c9%99n-yardimdan-niy%c9%99-%c9%99dv-tutulur-aciqlama","status":"publish","type":"post","link":"https:\/\/arantv.az\/?p=561965","title":{"rendered":"Z\u0259lz\u0259l\u0259 il\u0259 ba\u011fl\u0131 g\u00f6nd\u0259ril\u0259n yard\u0131mdan niy\u0259 \u018fDV tutulur? – A\u00c7IQLAMA"},"content":{"rendered":"

T\u00fcrkiy\u0259d\u0259 ba\u015f vermi\u015f z\u0259lz\u0259l\u0259 n\u0259tic\u0259sind\u0259 z\u0259r\u0259r\u00e7\u0259k\u0259nl\u0259r\u0259 yard\u0131m m\u0259qs\u0259di il\u0259 Az\u0259rbaycan v\u0259t\u0259nda\u015flar\u0131 t\u0259r\u0259find\u0259n qarda\u015f \u00f6lk\u0259d\u0259 yarad\u0131lm\u0131\u015f x\u00fcsusi fondlara maddi v\u0259sait v\u0259 ian\u0259l\u0259r \u015f\u0259klind\u0259 d\u0259st\u0259k g\u00f6st\u0259rilir. Maddi yard\u0131m t\u0259qdim ed\u0259n v\u0259t\u0259nda\u015flar elektron \u00f6d\u0259ni\u015f sisteml\u0259rind\u0259n istifad\u0259 edirl\u0259r ki, bu zaman v\u0259t\u0259nda\u015flar\u0131n pul k\u00f6\u00e7\u00fcrm\u0259l\u0259rind\u0259n vergi tutulmas\u0131 kimi hallar bar\u0259d\u0259 ictimaiyy\u0259t aras\u0131nda m\u0259lumatlar yay\u0131l\u0131b.<\/p>\n

Bu bar\u0259d\u0259\u00a0\u201cReport\u201dun sor\u011fusuna cavab olaraq \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n (DVX) m\u0259lumat verilib.<\/p>\n

<\/div>\n

Bildirilir ki, vergi qanunvericiliyin\u0259 \u0259sas\u0259n, \u018fDV-nin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeydiyyata al\u0131nmayan qeyri-rezident\u0259 elektron ticar\u0259t qaydas\u0131nda i\u015fl\u0259rin v\u0259 xidm\u0259tl\u0259rin t\u0259qdim edilm\u0259sin\u0259 g\u00f6r\u0259 vergi orqanlar\u0131nda u\u00e7otda olmayan \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n \u00f6d\u0259ni\u015fl\u0259r apar\u0131lark\u0259n bu madd\u0259 il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada qeyri-rezident\u0259 \u00f6d\u0259nilm\u0259li olan m\u0259bl\u0259\u011f\u0259 \u018fDV hesablanmal\u0131 v\u0259 \u00f6d\u0259nilm\u0259lidir.<\/p>\n

Eyni zamanda \u201cElektron ticar\u0259t haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununun 1.0.1-ci madd\u0259sin\u0259 \u0259sas\u0259n,\u00a0elektron ticar\u0259t – informasiya sisteml\u0259rind\u0259n istifad\u0259 edilm\u0259kl\u0259 mallar\u0131n alq\u0131-satq\u0131s\u0131, xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259si v\u0259 i\u015fl\u0259rin g\u00f6r\u00fclm\u0259si (o c\u00fcml\u0259d\u0259n\u00a0internet \u015f\u0259b\u0259k\u0259si vasit\u0259si il\u0259 elektron kitablar\u0131n, musiqinin, audio-video materiallar\u0131n, qrafik t\u0259svirl\u0259rin, virtual oyunlar\u0131n, proqram t\u0259minatlar\u0131n\u0131n y\u00fckl\u0259nm\u0259si, reklamlar\u0131n yerl\u0259\u015fdirilm\u0259si, dig\u0259r analoji i\u015f v\u0259 xidm\u0259tl\u0259r) \u00fczr\u0259 h\u0259yata ke\u00e7iril\u0259n f\u0259aliyy\u0259tdir.<\/p>\n

\u201cHaz\u0131rda v\u0259t\u0259nda\u015flar t\u0259r\u0259find\u0259n T\u00fcrkiy\u0259d\u0259 ba\u015f vermi\u015f z\u0259lz\u0259l\u0259 n\u0259tic\u0259sind\u0259 z\u0259r\u0259r\u00e7\u0259k\u0259nl\u0259r\u0259 yard\u0131m m\u0259qs\u0259di il\u0259 elektron qaydada apar\u0131lan \u00f6d\u0259ni\u015fl\u0259r h\u0259r hans\u0131 elektron ticar\u0259t qaydas\u0131nda g\u00f6st\u0259ril\u0259n i\u015f v\u0259 xidm\u0259tl\u0259rin al\u0131\u015f\u0131 il\u0259 ba\u011fl\u0131 olmad\u0131\u011f\u0131ndan h\u0259min \u00f6d\u0259ni\u015fl\u0259rd\u0259n \u00f6d\u0259m\u0259ni h\u0259yata ke\u00e7ir\u0259n banklar t\u0259r\u0259find\u0259n\u00a018% d\u0259r\u0259c\u0259 il\u0259 \u018fDV tutulmur.<\/p>\n

Bu bax\u0131mdan v\u0259t\u0259nda\u015flar\u0131n apar\u0131lan bel\u0259 k\u00f6\u00e7\u00fcrm\u0259l\u0259r zaman\u0131 onlar\u0131n hesablar\u0131ndan art\u0131q tutulmu\u015f vergi m\u0259bl\u0259\u011fl\u0259rinin qaytar\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 aidiyy\u0259ti \u00fczr\u0259 m\u00fc\u015ft\u0259risi olduqlar\u0131 banklara m\u00fcraci\u0259t etm\u0259l\u0259ri t\u00f6vsiy\u0259 olunur\u201d, – dey\u0259 DVX-nin cavab\u0131nda deyilib.<\/p>\n","protected":false},"excerpt":{"rendered":"

T\u00fcrkiy\u0259d\u0259 ba\u015f vermi\u015f z\u0259lz\u0259l\u0259 n\u0259tic\u0259sind\u0259 z\u0259r\u0259r\u00e7\u0259k\u0259nl\u0259r\u0259 yard\u0131m m\u0259qs\u0259di il\u0259 Az\u0259rbaycan v\u0259t\u0259nda\u015flar\u0131 t\u0259r\u0259find\u0259n qarda\u015f \u00f6lk\u0259d\u0259 yarad\u0131lm\u0131\u015f x\u00fcsusi fondlara maddi v\u0259sait v\u0259 ian\u0259l\u0259r \u015f\u0259klind\u0259 d\u0259st\u0259k g\u00f6st\u0259rilir. Maddi yard\u0131m t\u0259qdim ed\u0259n v\u0259t\u0259nda\u015flar elektron \u00f6d\u0259ni\u015f sisteml\u0259rind\u0259n istifad\u0259 edirl\u0259r ki, bu zaman v\u0259t\u0259nda\u015flar\u0131n pul k\u00f6\u00e7\u00fcrm\u0259l\u0259rind\u0259n vergi tutulmas\u0131 kimi hallar bar\u0259d\u0259 ictimaiyy\u0259t aras\u0131nda m\u0259lumatlar yay\u0131l\u0131b. Bu bar\u0259d\u0259\u00a0\u201cReport\u201dun sor\u011fusuna cavab olaraq \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n (DVX) m\u0259lumat verilib. Bildirilir ki, vergi qanunvericiliyin\u0259 \u0259sas\u0259n, \u018fDV-nin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeydiyyata al\u0131nmayan qeyri-rezident\u0259 elektron ticar\u0259t qaydas\u0131nda i\u015fl\u0259rin v\u0259 xidm\u0259tl\u0259rin t\u0259qdim edilm\u0259sin\u0259 g\u00f6r\u0259 vergi orqanlar\u0131nda u\u00e7otda olmayan \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n \u00f6d\u0259ni\u015fl\u0259r…<\/p>\n","protected":false},"author":2,"featured_media":561966,"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\/FotoJet-2023-02-06T163709.622-1.jpg",620,413,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/02\/FotoJet-2023-02-06T163709.622-1.jpg",620,413,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/02\/FotoJet-2023-02-06T163709.622-1.jpg",620,413,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/02\/FotoJet-2023-02-06T163709.622-1-500x280.jpg",500,280,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/02\/FotoJet-2023-02-06T163709.622-1-548x365.jpg",548,365,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/02\/FotoJet-2023-02-06T163709.622-1.jpg",620,413,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/02\/FotoJet-2023-02-06T163709.622-1.jpg",620,413,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/02\/FotoJet-2023-02-06T163709.622-1.jpg",620,413,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/02\/FotoJet-2023-02-06T163709.622-1-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/02\/FotoJet-2023-02-06T163709.622-1.jpg",620,413,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":"T\u00fcrkiy\u0259d\u0259 ba\u015f vermi\u015f z\u0259lz\u0259l\u0259 n\u0259tic\u0259sind\u0259 z\u0259r\u0259r\u00e7\u0259k\u0259nl\u0259r\u0259 yard\u0131m m\u0259qs\u0259di il\u0259 Az\u0259rbaycan v\u0259t\u0259nda\u015flar\u0131 t\u0259r\u0259find\u0259n qarda\u015f \u00f6lk\u0259d\u0259 yarad\u0131lm\u0131\u015f x\u00fcsusi fondlara maddi v\u0259sait v\u0259 ian\u0259l\u0259r \u015f\u0259klind\u0259 d\u0259st\u0259k g\u00f6st\u0259rilir. Maddi yard\u0131m t\u0259qdim ed\u0259n v\u0259t\u0259nda\u015flar elektron \u00f6d\u0259ni\u015f sisteml\u0259rind\u0259n istifad\u0259 edirl\u0259r ki, bu zaman v\u0259t\u0259nda\u015flar\u0131n pul k\u00f6\u00e7\u00fcrm\u0259l\u0259rind\u0259n vergi tutulmas\u0131 kimi hallar bar\u0259d\u0259 ictimaiyy\u0259t aras\u0131nda m\u0259lumatlar yay\u0131l\u0131b. Bu bar\u0259d\u0259\u00a0\u201cReport\u201dun sor\u011fusuna cavab olaraq \u0130qtisadiyyat…","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/561965"}],"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=561965"}],"version-history":[{"count":0,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/561965\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/561966"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=561965"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=561965"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=561965"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}