\u0130nternet informasiya ehtiyat\u0131 vasit\u0259sil\u0259 elektron ticar\u0259ti h\u0259yata ke\u00e7ir\u0259n qeyri-rezidentin elektron qaydada vergi u\u00e7otuna al\u0131nmas\u0131, yenid\u0259n u\u00e7ota al\u0131nmas\u0131 v\u0259 u\u00e7otdan \u00e7\u0131xar\u0131lmas\u0131 Qaydas\u0131 t\u0259sdiq edilib.<\/p>\n
Bu bar\u0259d\u0259 Ba\u015f nazir \u018fli \u018fs\u0259dov q\u0259rar imzalay\u0131b.<\/p>\n
Q\u0259rara \u0259sas\u0259n, bu qayda rezidentl\u0259r\u0259 elektron ticar\u0259t qaydas\u0131nda i\u015fl\u0259rin v\u0259 xidm\u0259tl\u0259rin t\u0259qdim edilm\u0259sind\u0259n g\u0259lir \u0259ld\u0259 ed\u0259n internet informasiya ehtiyat\u0131 vasit\u0259sil\u0259 elektron ticar\u0259ti h\u0259yata ke\u00e7ir\u0259n qeyri-rezidentin elektron qaydada vergi u\u00e7otuna al\u0131nmas\u0131, yenid\u0259n u\u00e7ota al\u0131nmas\u0131 v\u0259 u\u00e7otdan \u00e7\u0131xar\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 t\u0259\u015fkilati v\u0259 h\u00fcquqi \u0259saslar\u0131 m\u00fc\u0259yy\u0259n edir. Bu Qayda Vergi M\u0259c\u0259ll\u0259sinin 19-cu madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan Az\u0259rbaycan Respublikas\u0131nda daimi n\u00fcmay\u0259nd\u0259lik vasit\u0259sil\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n qeyri-rezidentl\u0259r\u0259 \u015famil edilmir.<\/p>\n
Q\u0259rara \u0259sas\u0259n, elektron ticar\u0259ti h\u0259yata ke\u00e7ir\u0259n qeyri-rezidentl\u0259r \u018fDV-nin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn elektron qaydada vergi u\u00e7otuna al\u0131nacaqlar. Bu Qaydan\u0131n m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn internet informasiya ehtiyat\u0131 vasit\u0259sil\u0259 elektron ticar\u0259ti h\u0259yata ke\u00e7ir\u0259n qeyri-rezident dedikd\u0259 internet informasiya ehtiyat\u0131 vasit\u0259sil\u0259 xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259si v\u0259 i\u015fl\u0259rin g\u00f6r\u00fclm\u0259si, o c\u00fcml\u0259d\u0259n elektron kitablar\u0131n, musiqinin, audio v\u0259 videomateriallar\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 sat\u0131c\u0131 (t\u0259chizat\u00e7\u0131) kimi \u00e7\u0131x\u0131\u015f ed\u0259n, Vergi M\u0259c\u0259ll\u0259sinin 13.2.6.6-c\u0131 madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan qeyri-rezident \u015f\u0259xs n\u0259z\u0259rd\u0259 tutulur.<\/p>\n
Qeyri-rezident t\u0259r\u0259find\u0259n bu Qaydada qeyd olunan i\u015f v\u0259 xidm\u0259tl\u0259r \u00fczr\u0259 a\u015fa\u011f\u0131dak\u0131 \u015f\u0259rtl\u0259rd\u0259n h\u0259r hans\u0131 biri \u00f6d\u0259nildiyi halda vergi b\u0259yannam\u0259si t\u0259qdim edilir:<\/p>\n
– i\u015fl\u0259ri v\u0259 xidm\u0259tl\u0259ri q\u0259bul ed\u0259n (alan) rezident \u015f\u0259xs \u00f6d\u0259ni\u015fi Az\u0259rbaycan Respublikas\u0131nda yerl\u0259\u015f\u0259n yerli bank, xarici bank\u0131n Az\u0259rbaycan Respublikas\u0131ndak\u0131 filial\u0131, po\u00e7t rabit\u0259sinin milli operatoru v\u0259 ya dig\u0259r \u00f6d\u0259ni\u015f xidm\u0259ti t\u0259chizat\u00e7\u0131lar\u0131 vasit\u0259sil\u0259 h\u0259yata ke\u00e7irdikd\u0259;<\/p>\n
– i\u015fl\u0259ri v\u0259 xidm\u0259tl\u0259ri q\u0259bul ed\u0259n (alan) rezident \u015f\u0259xs Az\u0259rbaycan Respublikas\u0131nda yerl\u0259\u015fdikd\u0259;<\/p>\n
– i\u015fl\u0259ri v\u0259 xidm\u0259tl\u0259ri almaq \u00fc\u00e7\u00fcn h\u0259min i\u015fl\u0259ri v\u0259 xidm\u0259tl\u0259ri q\u0259bul ed\u0259n (alan) rezident \u015f\u0259xsin istifad\u0259 etdiyi cihaz\u0131n IP \u00fcnvan\u0131 Az\u0259rbaycan Respublikas\u0131nda yerl\u0259\u015fdikd\u0259;<\/p>\n
– i\u015fl\u0259ri v\u0259 xidm\u0259tl\u0259ri almaq v\u0259 ya \u00f6d\u0259ni\u015fi etm\u0259k \u00fc\u00e7\u00fcn rezident \u015f\u0259xsin istifad\u0259 etdiyi mobil operatorlar\u0131n \u00f6lk\u0259 kodu Az\u0259rbaycan Respublikas\u0131na aid olduqda.<\/p>\n
Bu Qaydaya uy\u011fun olaraq u\u00e7ota al\u0131nan qeyri-rezident \u015f\u0259xs t\u0259r\u0259find\u0259n Vergi M\u0259c\u0259ll\u0259sinin XI f\u0259slinin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn i\u015fl\u0259rin v\u0259 xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259si Vergi M\u0259c\u0259ll\u0259sinin 169-cu madd\u0259sin\u0259 \u0259sas\u0259n, vergi agenti t\u0259r\u0259find\u0259n \u00f6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 vergiy\u0259 c\u0259lb edilmir v\u0259 bu \u0259m\u0259liyyatlar \u00fczr\u0259 yaranan vergi \u00f6hd\u0259liyi qeyri-rezident \u015f\u0259xs t\u0259r\u0259find\u0259n Vergi M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq \u00fcmumi qaydada hesablan\u0131b \u00f6d\u0259nil\u0259c\u0259k.<\/p>\n","protected":false},"excerpt":{"rendered":"
\u0130nternet informasiya ehtiyat\u0131 vasit\u0259sil\u0259 elektron ticar\u0259ti h\u0259yata ke\u00e7ir\u0259n qeyri-rezidentin elektron qaydada vergi u\u00e7otuna al\u0131nmas\u0131, yenid\u0259n u\u00e7ota al\u0131nmas\u0131 v\u0259 u\u00e7otdan \u00e7\u0131xar\u0131lmas\u0131 Qaydas\u0131 t\u0259sdiq edilib. Bu bar\u0259d\u0259 Ba\u015f nazir \u018fli \u018fs\u0259dov q\u0259rar imzalay\u0131b. Q\u0259rara \u0259sas\u0259n, bu qayda rezidentl\u0259r\u0259 elektron ticar\u0259t qaydas\u0131nda i\u015fl\u0259rin v\u0259 xidm\u0259tl\u0259rin t\u0259qdim edilm\u0259sind\u0259n g\u0259lir \u0259ld\u0259 ed\u0259n internet informasiya ehtiyat\u0131 vasit\u0259sil\u0259 elektron ticar\u0259ti h\u0259yata ke\u00e7ir\u0259n…<\/p>\n","protected":false},"author":2,"featured_media":651863,"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,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-651862","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-siyast"],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t