{"id":727987,"date":"2024-06-06T10:02:41","date_gmt":"2024-06-06T06:02:41","guid":{"rendered":"https:\/\/arantv.az\/?p=727987"},"modified":"2024-06-06T10:02:41","modified_gmt":"2024-06-06T06:02:41","slug":"alinmis-m%c9%99nzil%c9%99-gor%c9%99-od%c9%99nil%c9%99n-m%c9%99bl%c9%99gd%c9%99n-%c9%99dv-nec%c9%99-qaytarilir-n%c9%99l%c9%99ri-bilmirik","status":"publish","type":"post","link":"https:\/\/arantv.az\/?p=727987","title":{"rendered":"Al\u0131nm\u0131\u015f m\u0259nzil\u0259 g\u00f6r\u0259 \u00f6d\u0259nil\u0259n m\u0259bl\u0259\u011fd\u0259n \u018fDV nec\u0259 qaytar\u0131l\u0131r? – N\u0259l\u0259ri bilmirik?"},"content":{"rendered":"

\u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n bildirilib ki, “Fiziki \u015f\u0259xs olan istehlak\u00e7\u0131lar t\u0259r\u0259find\u0259n Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 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” Az\u0259rbaycan Respublikas\u0131 Prezidentinin 2022-ci il 25 may tarixli f\u0259rman\u0131 il\u0259 t\u0259sdiq edilib.<\/p>\n

Qaydaya \u0259sas\u0259n, \u00f6d\u0259ni\u015fi tam h\u0259yata ke\u00e7irmi\u015f al\u0131c\u0131 \u00f6d\u0259ni\u015f tam ba\u015fa \u00e7atd\u0131qdan sonra 90 g\u00fcn m\u00fcdd\u0259tind\u0259 sat\u0131c\u0131n\u0131n u\u00e7otda oldu\u011fu vergi orqan\u0131na, qaydada n\u0259z\u0259rd\u0259 tutulmu\u015f s\u0259n\u0259dl\u0259rl\u0259 yana\u015f\u0131, ya\u015fay\u0131\u015f v\u0259 ya qeyri-ya\u015fay\u0131\u015f sah\u0259l\u0259rinin d\u0259y\u0259rinin na\u011fds\u0131z qaydada sat\u0131c\u0131n\u0131n bank hesab\u0131na \u00f6d\u0259nildiyini t\u0259sdiq ed\u0259n s\u0259n\u0259dl\u0259ri t\u0259qdim etm\u0259lidir. Lakin h\u0259l\u0259 d\u0259 \u0259hali aras\u0131nda bu m\u0259s\u0259l\u0259 il\u0259 ba\u011fl\u0131 suallar \u00fcnvanlayanlar var.<\/p>\n

M\u0259s\u0259l\u0259n, suallardan biri bel\u0259dir: “Bak\u0131da ya\u015fay\u0131\u015f kompleksl\u0259rind\u0259n birind\u0259n m\u0259nzil alm\u0131\u015fam. Alq\u0131-satq\u0131 zaman\u0131 \u015firk\u0259t t\u0259r\u0259find\u0259n bildirildi ki, \u018fDV-nin bir hiss\u0259si geri qaytar\u0131lacaq, lakin bir il ke\u00e7m\u0259sin\u0259 baxmayaraq, he\u00e7 bir v\u0259sait qaytar\u0131lmay\u0131b. Bilm\u0259k ist\u0259rdim, bununla ba\u011fl\u0131 qanunvericiliyin t\u0259l\u0259bl\u0259ri nec\u0259dir? \u0130poteka il\u0259 al\u0131nan da\u015f\u0131nmaz \u0259mlaka g\u00f6r\u0259 \u018fDV geri qaytar\u0131l\u0131rm\u0131? Na\u011fd, yoxsa kartla \u00f6d\u0259ni\u015f etm\u0259k daha \u00e7ox faydal\u0131d\u0131r?”<\/p>\n

M\u00fcraci\u0259tl\u0259ri n\u0259z\u0259r\u0259 alaraq \u00fcmumilikd\u0259 al\u0131nm\u0131\u015f m\u0259nzil\u0259 g\u00f6r\u0259 \u00f6d\u0259nil\u0259n m\u0259bl\u0259\u011fd\u0259n \u018fDV-nin bir hiss\u0259sinin geri qaytar\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 suallara cavab haz\u0131rlad\u0131q.<\/p>\n

M\u00f6vzu il\u0259 \u0259laq\u0259dar iqtisad\u00e7\u0131\u00a0Xalid K\u0259rimli Oxu.Az<\/strong>-a a\u00e7\u0131qlamas\u0131nda bildirib ki, da\u015f\u0131nmaz \u0259mlak\u0131n – h\u0259m evl\u0259rin, h\u0259m d\u0259 obyektl\u0259rin al\u0131nmas\u0131 zaman\u0131 \u00f6d\u0259nilmi\u015f \u018fDV-nin 30 faizi v\u0259t\u0259nda\u015fa geri qaytar\u0131l\u0131r:<\/p>\n

\"\"<\/p>\n

“Bu proses 2022-ci il noyabr\u0131n 25-d\u0259n ba\u015flan\u0131l\u0131b. Qanun is\u0259 2020-ci il yanvar\u0131n 1-d\u0259n q\u00fcvv\u0259y\u0259 minib v\u0259 k\u00f6hn\u0259 borc alanlara da \u015famil edilib. Qanun o vaxtdan q\u0259bul edildiyin\u0259 g\u00f6r\u0259 h\u0259min d\u00f6vrd\u0259 \u015famil olundu. Bu n\u0259 dem\u0259kdir? M\u0259s\u0259l\u0259n, \u0259g\u0259r 118 min manatl\u0131q ev al\u0131rs\u0131n\u0131zsa, burada 100 min manat \u018fDV-siz m\u0259bl\u0259\u011f, 18 min manat is\u0259 \u018fDV m\u0259bl\u0259\u011fidir (y\u0259ni 118 000\/1,18=100 000 x 18% = 18 000). 18 min manat\u0131n 30 faizi is\u0259 5 400 manat edir. Y\u0259ni 118 min manata ald\u0131\u011f\u0131n\u0131z evin 4,6 faizi siz\u0259 geri qaytar\u0131l\u0131r. Amma bunun edilm\u0259sinin \u015f\u0259rtl\u0259ri v\u0259 qaydalar\u0131 var.<\/p>\n

Birincisi, bu, n\u0259 na\u011fd \u00f6d\u0259ni\u015fl\u0259, n\u0259 d\u0259 kartla \u00f6d\u0259ni\u015f edil\u0259n alq\u0131-satq\u0131ya \u015famil edilir. Bu yaln\u0131z o halda ba\u015f verir ki, sizin bank hesab\u0131n\u0131zdan MTK-n\u0131n (tikinti \u015firk\u0259tinin) bank hesab\u0131na k\u00f6\u00e7\u00fcrm\u0259 yolu il\u0259 na\u011fds\u0131z hesabla\u015fma olsun. M\u00fctl\u0259q \u015f\u0259kild\u0259 na\u011fds\u0131z hesabla\u015fma olmal\u0131d\u0131r. D\u00fczd\u00fcr, “Na\u011fds\u0131z hesabla\u015fmalar haqq\u0131nda” Qanunda deyilir ki, siz \u00f6d\u0259ni\u015fi qar\u015f\u0131 t\u0259r\u0259fin bank hesab\u0131na yat\u0131rsan\u0131z, bu da na\u011fd hesabla\u015fma say\u0131l\u0131r. Amma birm\u0259nal\u0131 \u015f\u0259kild\u0259 burada na\u011fd s\u00f6hb\u0259ti yoxdur, na\u011fds\u0131z hesabla\u015fma m\u00fctl\u0259qdir. Bel\u0259 ki, bu zaman \u0259sas m\u0259bl\u0259\u011fi \u0259sas hesaba, \u018fDV m\u0259bl\u0259\u011fini is\u0259 \u018fDV hesab\u0131na \u00f6d\u0259m\u0259k laz\u0131md\u0131r. Qanun bu c\u00fcrd\u00fcr ki, \u0259sas m\u0259bl\u0259\u011f MTK-n\u0131n (tikinti \u015firk\u0259tinin) \u0259sas cari hesab\u0131na, \u018fDV m\u0259bl\u0259\u011fi is\u0259 \u018fDV hesab\u0131na k\u00f6\u00e7\u00fcr\u00fcl\u00fcr. Bu proses ayr\u0131ca \u00f6d\u0259ni\u015f tap\u015f\u0131r\u0131qlar\u0131 il\u0259 h\u0259ll olunur.<\/p>\n

Bunu \u015firk\u0259tin siz\u0259 t\u0259qdim etdiyi elektron qaim\u0259 \u0259sas\u0131nda h\u0259yata ke\u00e7irirsiniz. Bunun \u00fc\u00e7\u00fcn onlayn \u015f\u0259kild\u0259 (E-taxes.gov.az) hesab a\u00e7\u0131rs\u0131n\u0131z. Bu hesaba elektron qaim\u0259 g\u00f6nd\u0259rilir. Siz qaim\u0259 \u0259sas\u0131nda ba\u011flanm\u0131\u015f m\u00fcqavil\u0259 \u0259sas\u0131nda \u0259sas m\u0259bl\u0259\u011fi \u0259sas hesaba, \u018fDV m\u0259bl\u0259\u011fini is\u0259 \u018fDV hesab\u0131na k\u00f6\u00e7\u00fcr\u00fcrs\u00fcn\u00fcz.<\/p>\n

Bu prosesd\u0259 ikinci bir m\u0259qam da var. \u018fDV-nin geri qaytar\u0131lmas\u0131 t\u0259krar \u0259mlak bazar\u0131nda icra olunmur, yaln\u0131z ilkin tikinti bazar\u0131nda h\u0259yata ke\u00e7irilir. Y\u0259ni tutaq ki, alq\u0131-satq\u0131 obyekti tikinti \u015firk\u0259ti t\u0259r\u0259find\u0259n in\u015fa edil\u0259n da\u015f\u0131nmaz \u0259mlak olmal\u0131d\u0131r v\u0259 bu \u0259mlak\u0131n ilk sat\u0131\u015f\u0131 olmal\u0131d\u0131r. Bir \u015firk\u0259t bu da\u015f\u0131nmaz \u0259mlak\u0131 al\u0131b ba\u015fqa bir \u015firk\u0259t\u0259 ke\u00e7irirs\u0259, burada qanun pozulur, \u018fDV-nin geri qaytar\u0131lmas\u0131 t\u0259min edilmir. Bu zaman t\u0259krar \u0259qd say\u0131l\u0131r v\u0259 v\u0259t\u0259nda\u015f bu prosesd\u0259n he\u00e7 bir xeyir g\u00f6t\u00fcr\u0259 bilmir.<\/p>\n

Bir m\u0259s\u0259l\u0259 d\u0259 var ki, m\u0259bl\u0259\u011f tam \u00f6d\u0259nilm\u0259lidir. \u018fg\u0259r \u00f6d\u0259ni\u015f MTK-ya hiss\u0259-hiss\u0259 edilirs\u0259, borc ba\u011flanandan sonra \u018fDV geri qaytar\u0131lacaq.<\/p>\n

Amma v\u0259t\u0259nda\u015f borc g\u00f6t\u00fcr\u0259r\u0259k MTK-n\u0131n borcunu tam ba\u011flay\u0131rsa, bir ay \u0259rzind\u0259 \u018fDV-ni geri ala bil\u0259r. B\u0259z\u0259n v\u0259t\u0259nda\u015flar na\u011fds\u0131z \u00f6d\u0259ni\u015f dedikd\u0259 bu prosesi market al\u0131\u015f-veri\u015fi zaman\u0131 qaytar\u0131lan \u018fDV il\u0259 qar\u0131\u015fd\u0131r\u0131rlar. Bu, o proses deyil. Bu proses birm\u0259nal\u0131 olaraq icra edilir, da\u015f\u0131nmaz \u0259mlak\u0131n \u018fDV-sinin 30 faizi geri qaytar\u0131l\u0131r. Misal \u00e7\u0259kdiyimiz kimi, 118 min manatl\u0131q da\u015f\u0131nmaz \u0259mlakdan v\u0259t\u0259nda\u015fa qaytar\u0131lan m\u0259bl\u0259\u011f 5 400 manatd\u0131r, he\u00e7 d\u0259 az m\u0259bl\u0259\u011f deyil”.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n bildirilib ki, “Fiziki \u015f\u0259xs olan istehlak\u00e7\u0131lar t\u0259r\u0259find\u0259n Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 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” Az\u0259rbaycan Respublikas\u0131 Prezidentinin 2022-ci il 25 may tarixli f\u0259rman\u0131 il\u0259 t\u0259sdiq edilib. Qaydaya \u0259sas\u0259n, \u00f6d\u0259ni\u015fi tam h\u0259yata ke\u00e7irmi\u015f al\u0131c\u0131 \u00f6d\u0259ni\u015f tam ba\u015fa \u00e7atd\u0131qdan sonra 90 g\u00fcn m\u00fcdd\u0259tind\u0259 sat\u0131c\u0131n\u0131n u\u00e7otda oldu\u011fu vergi orqan\u0131na, qaydada n\u0259z\u0259rd\u0259 tutulmu\u015f s\u0259n\u0259dl\u0259rl\u0259 yana\u015f\u0131, ya\u015fay\u0131\u015f v\u0259 ya qeyri-ya\u015fay\u0131\u015f sah\u0259l\u0259rinin d\u0259y\u0259rinin na\u011fds\u0131z qaydada sat\u0131c\u0131n\u0131n bank hesab\u0131na \u00f6d\u0259nildiyini t\u0259sdiq ed\u0259n…<\/p>\n","protected":false},"author":2,"featured_media":727988,"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\/2024\/06\/images-48.jpg",274,184,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/06\/images-48.jpg",274,184,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/06\/images-48.jpg",274,184,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/06\/images-48.jpg",274,184,false],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/06\/images-48.jpg",274,184,false],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/06\/images-48.jpg",274,184,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/06\/images-48.jpg",274,184,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/06\/images-48.jpg",274,184,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/06\/images-48-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/06\/images-48.jpg",274,184,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":"\u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n bildirilib ki, “Fiziki \u015f\u0259xs olan istehlak\u00e7\u0131lar t\u0259r\u0259find\u0259n Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 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” Az\u0259rbaycan Respublikas\u0131 Prezidentinin 2022-ci il 25 may tarixli f\u0259rman\u0131 il\u0259 t\u0259sdiq edilib. Qaydaya \u0259sas\u0259n, \u00f6d\u0259ni\u015fi tam…","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/727987"}],"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=727987"}],"version-history":[{"count":0,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/727987\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/727988"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=727987"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=727987"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=727987"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}