Vergi \u00f6d\u0259yicisinin vergi borcunu \u00f6d\u0259m\u0259 qabiliyy\u0259tinin m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si Qaydas\u0131 t\u0259sdiql\u0259nib.<\/p>\n
ARANTV.AZ\u00a0 x\u0259b\u0259r verir ki,<\/strong>\u00a0Nazirl\u0259r Kabineti bu bar\u0259d\u0259 q\u0259rar verib.<\/p>\n Qaydaya \u0259sas\u0259n, vergi orqan\u0131 t\u0259r\u0259find\u0259n vergi \u00f6d\u0259yicisinin orta ayl\u0131q g\u0259lir v\u0259 x\u0259rcl\u0259ri a\u015fa\u011f\u0131dak\u0131 qaydada m\u00fc\u0259yy\u0259nl\u0259\u015fdirilir:<\/strong><\/p>\n – g\u0259lir (m\u0259nf\u0259\u0259t) vergisi \u00f6d\u0259yicisinin \u0259vv\u0259lki hesabat ili \u00fczr\u0259 se\u00e7diyi u\u00e7ot metoduna uy\u011fun olaraq t\u0259qdim etdiyi v\u0259 kameral vergi yoxlamas\u0131 ke\u00e7irilmi\u015f g\u0259lir (m\u0259nf\u0259\u0259t) vergisi b\u0259yannam\u0259si \u00fczr\u0259 \u00fcmumi g\u0259lirl\u0259r v\u0259 c\u0259mi x\u0259rcl\u0259r (amortizasiya x\u0259rcl\u0259ri istisna olmaqla) kimi \u0259ks olunan m\u0259bl\u0259\u011fl\u0259r 12-y\u0259 (vergi \u00f6d\u0259yicisi \u0259vv\u0259lki hesabat ilind\u0259 tam f\u0259aliyy\u0259t g\u00f6st\u0259rm\u0259diyi halda f\u0259aliyy\u0259t g\u00f6st\u0259rdiyi aylar\u0131n say\u0131na) b\u00f6l\u00fcnm\u0259kl\u0259 orta ayl\u0131q g\u0259lir v\u0259 x\u0259rcl\u0259ri m\u00fc\u0259yy\u0259nl\u0259\u015fdirilir;<\/p>\n – sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicisinin \u0259vv\u0259lki hesabat r\u00fcb\u00fc \u00fczr\u0259 t\u0259qdim etdiyi v\u0259 kameral vergi yoxlamas\u0131 ke\u00e7irilmi\u015f sad\u0259l\u0259\u015fdirilmi\u015f vergi b\u0259yannam\u0259sin\u0259 \u0259sas\u0259n sat\u0131\u015fdank\u0259nar g\u0259lirl\u0259r d\u0259 daxil olmaqla t\u0259qdim edilmi\u015f mallara (i\u015fl\u0259r\u0259, xidm\u0259t\u0259) g\u00f6r\u0259 \u0259ld\u0259 edilmi\u015f hasilat\u0131n h\u0259cmi v\u0259 vergi \u00f6d\u0259yicisinin t\u0259qdim etdiyi x\u0259rc s\u0259n\u0259dl\u0259ri \u0259sas\u0131nda m\u00fc\u0259yy\u0259n edilmi\u015f x\u0259rcl\u0259ri 3-\u0259 (vergi \u00f6d\u0259yicisi \u0259vv\u0259lki hesabat r\u00fcb\u00fcnd\u0259 tam f\u0259aliyy\u0259t g\u00f6st\u0259rm\u0259diyi halda f\u0259aliyy\u0259t g\u00f6st\u0259rdiyi aylar\u0131n say\u0131na) b\u00f6l\u00fcnm\u0259kl\u0259 orta ayl\u0131q g\u0259lir v\u0259 x\u0259rcl\u0259ri m\u00fc\u0259yy\u0259nl\u0259\u015fdirilir;<\/p>\n – hesabat d\u00f6vr\u00fcnd\u0259 yeni f\u0259aliyy\u0259t\u0259 ba\u015flayan vergi \u00f6d\u0259yicisinin orta ayl\u0131q g\u0259lir v\u0259 x\u0259rcl\u0259ri faktiki f\u0259aliyy\u0259t g\u00f6st\u0259ricil\u0259rin\u0259 (vergi \u00f6d\u0259yicisi m\u00fcraci\u0259tin\u0259 faktiki f\u0259aliyy\u0259t g\u00f6st\u0259ricil\u0259rini \u0259ks etdir\u0259n aray\u0131\u015f\u0131 m\u00fcvafiq b\u0259yannam\u0259 (g\u0259lir, m\u0259nf\u0259\u0259t v\u0259 ya sad\u0259l\u0259\u015fdirilmi\u015f vergi b\u0259yannam\u0259si) formas\u0131nda t\u0259rtib etm\u0259kl\u0259 v\u0259 sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicisi \u00fczr\u0259 vergi \u00f6d\u0259yicisinin t\u0259qdim etdiyi x\u0259rc s\u0259n\u0259dl\u0259rini \u0259lav\u0259 etm\u0259kl\u0259 t\u0259qdim etm\u0259lidir) \u0259sas\u0259n hesablanmaqla f\u0259aliyy\u0259t g\u00f6st\u0259rdiyi aylar\u0131n say\u0131na b\u00f6l\u00fcn\u0259r\u0259k orta ayl\u0131q g\u0259lir v\u0259 x\u0259rcl\u0259ri m\u00fc\u0259yy\u0259nl\u0259\u015fdirilir;<\/p>\n – hesabat d\u00f6vr\u00fcnd\u0259 yeni f\u0259aliyy\u0259t\u0259 ba\u015flayan vergi \u00f6d\u0259yicisinin g\u0259lir v\u0259 x\u0259rcl\u0259rinin, sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicisinin x\u0259rcl\u0259rinin do\u011frulu\u011funun d\u0259qiql\u0259\u015fdirilm\u0259si m\u0259qs\u0259dil\u0259 vergi orqan\u0131nda olan m\u0259lumat m\u0259nb\u0259l\u0259rind\u0259n (elektron qaim\u0259-faktura, elektron al\u0131\u015f akt\u0131, n\u0259zar\u0259t kassa aparat\u0131 \u00e7ekl\u0259ri, bank hesablar\u0131ndak\u0131 v\u0259saitl\u0259r, o c\u00fcml\u0259d\u0259n bank hesablar\u0131ndak\u0131 v\u0259saitl\u0259rin h\u0259r\u0259k\u0259ti v\u0259 idxal-ixrac \u0259m\u0259liyyatlar\u0131 bar\u0259d\u0259 r\u0259smi m\u0259lumatlar v\u0259 s.) istifad\u0259 olunur.<\/p>\n Vergi \u00f6d\u0259yicisinin \u0259vv\u0259lki hesabat d\u00f6vr\u00fc \u00fczr\u0259 m\u00fcvafiq olaraq g\u0259lir, m\u0259nf\u0259\u0259t v\u0259 (v\u0259 ya) sad\u0259l\u0259\u015fdirilmi\u015f vergi b\u0259yannam\u0259si kameral vergi yoxlamas\u0131ndan ke\u00e7iril\u0259n\u0259d\u0259k v\u0259 ya kameral vergi yoxlamas\u0131n\u0131n ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259t ke\u00e7\u0259n\u0259d\u0259k, eyni zamanda vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n m\u00fcvafiq b\u0259yannam\u0259l\u0259r t\u0259qdim edilm\u0259li oldu\u011fu halda, b\u0259yannam\u0259l\u0259r t\u0259qdim edil\u0259n\u0259d\u0259k m\u00fcraci\u0259t etdikd\u0259 vergi orqan\u0131 vergi \u00f6hd\u0259liyinin yerin\u0259 yetirilm\u0259si m\u00fcdd\u0259tinin uzad\u0131lmas\u0131ndan imtina edilm\u0259si bar\u0259d\u0259 q\u0259rar q\u0259bul edir v\u0259 vergi \u00f6d\u0259yicisin\u0259 qeyd olunan hallar h\u0259ll olunduqdan sonra yenid\u0259n m\u00fcraci\u0259t etm\u0259si bar\u0259d\u0259 m\u0259lumat verilir.<\/p>\n Orta ayl\u0131q g\u0259lird\u0259n orta ayl\u0131q x\u0259rcl\u0259r \u00e7\u0131x\u0131laraq, \u00fcz\u0259rin\u0259 m\u00fcraci\u0259t edilm\u0259 tarixin\u0259 vergi \u00f6d\u0259yicisinin x\u0259zin\u0259sind\u0259 (kassas\u0131nda), milli v\u0259 ya xarici valyutada cari v\u0259 ya dig\u0259r hesablar\u0131nda v\u0259saitl\u0259rin qal\u0131\u011f\u0131 (orta ayl\u0131q g\u0259lirl\u0259 orta ayl\u0131q x\u0259rcin m\u00fcsb\u0259t f\u0259rqi q\u0259d\u0259r azald\u0131lmaqla) g\u0259linm\u0259kl\u0259 vergi orqan\u0131 t\u0259r\u0259find\u0259n vergi \u00f6d\u0259yicisinin vergi borclar\u0131n\u0131n \u00f6d\u0259nilm\u0259si m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn s\u0259rb\u0259st v\u0259saiti m\u00fc\u0259yy\u0259nl\u0259\u015fdirilir. Vergi M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq t\u0259qdim edil\u0259n s\u0259n\u0259dl\u0259r \u0259sas\u0131nda vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 ba\u011fl\u0131 olmayan, habel\u0259 Vergi M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq g\u0259lird\u0259n \u00e7\u0131x\u0131lmayan x\u0259rcl\u0259rin \u00e7\u0259kilm\u0259si a\u015fkar edil\u0259rs\u0259, m\u00fct\u0259nasib olaraq s\u0259rb\u0259st v\u0259saitin m\u0259bl\u0259\u011fi art\u0131r\u0131l\u0131r.<\/p>\n Vergi \u00f6d\u0259yicisinin vergi borcu m\u00fc\u0259yy\u0259nl\u0259\u015fdiril\u0259n s\u0259rb\u0259st v\u0259saitinin 1,3 mislind\u0259n art\u0131q olarsa, bu hal vergi \u00f6d\u0259yicisinin vergi borcunu bird\u0259f\u0259y\u0259 \u00f6d\u0259m\u0259 qabiliyy\u0259tinin olmamas\u0131 kimi qiym\u0259tl\u0259ndirilir v\u0259 vergi \u00f6hd\u0259liyinin yerin\u0259 yetirilm\u0259si m\u00fcdd\u0259ti vergi orqan\u0131n\u0131n q\u0259rar\u0131 il\u0259 vergi \u00f6d\u0259yicisinin se\u00e7imind\u0259n as\u0131l\u0131 olaraq uzad\u0131l\u0131r.<\/p>\n Bu Qaydan\u0131n dig\u0259r m\u00fcdd\u0259alar\u0131ndan as\u0131l\u0131 olmayaraq, d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131ndan ayr\u0131lan v\u0259sait hesab\u0131na i\u015f\u011faldan azad edilmi\u015f \u0259razil\u0259rin b\u0259rpas\u0131 v\u0259 yenid\u0259n qurulmas\u0131, habel\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n avtomobil yollar\u0131n\u0131n, k\u00f6rp\u00fcl\u0259rin, tunell\u0259rin v\u0259 dig\u0259r yol qur\u011fular\u0131n\u0131n layih\u0259l\u0259ndirilm\u0259si, tikilm\u0259si, istismar\u0131, b\u0259rpas\u0131, t\u0259miri v\u0259 yenid\u0259n qurulmas\u0131 layih\u0259l\u0259ri \u00e7\u0259r\u00e7iv\u0259sind\u0259 bu sah\u0259d\u0259 i\u015fl\u0259ri h\u0259yata ke\u00e7ir\u0259n publik h\u00fcquqi \u015f\u0259xs\u0259, onun tabeliyind\u0259 olan publik h\u00fcquqi \u015f\u0259xsl\u0259r\u0259, h\u00fcquqi \u015f\u0259xs statusuna malik olmayan t\u0259\u015fkilatlara (idar\u0259l\u0259r\u0259), onlar\u0131n t\u0259s\u0259rr\u00fcfat c\u0259miyy\u0259tl\u0259rin\u0259, filial v\u0259 n\u00fcmay\u0259nd\u0259likl\u0259rin\u0259 \u00f6d\u0259nil\u0259n avanslara g\u00f6r\u0259 \u018fDV borcu yarand\u0131qda, bu hal vergi \u00f6d\u0259yicisinin vergi borcunu bird\u0259f\u0259y\u0259 \u00f6d\u0259m\u0259 qabiliyy\u0259tinin olmamas\u0131 kimi qiym\u0259tl\u0259ndirilir.<\/p>\n","protected":false},"excerpt":{"rendered":" Vergi \u00f6d\u0259yicisinin vergi borcunu \u00f6d\u0259m\u0259 qabiliyy\u0259tinin m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si Qaydas\u0131 t\u0259sdiql\u0259nib. ARANTV.AZ\u00a0 x\u0259b\u0259r verir ki,\u00a0Nazirl\u0259r Kabineti bu bar\u0259d\u0259 q\u0259rar verib. Qaydaya \u0259sas\u0259n, vergi orqan\u0131 t\u0259r\u0259find\u0259n vergi \u00f6d\u0259yicisinin orta ayl\u0131q g\u0259lir v\u0259 x\u0259rcl\u0259ri a\u015fa\u011f\u0131dak\u0131 qaydada m\u00fc\u0259yy\u0259nl\u0259\u015fdirilir: – g\u0259lir (m\u0259nf\u0259\u0259t) vergisi \u00f6d\u0259yicisinin \u0259vv\u0259lki hesabat ili \u00fczr\u0259 se\u00e7diyi u\u00e7ot metoduna uy\u011fun olaraq t\u0259qdim etdiyi v\u0259 kameral vergi yoxlamas\u0131 ke\u00e7irilmi\u015f g\u0259lir (m\u0259nf\u0259\u0259t) vergisi b\u0259yannam\u0259si \u00fczr\u0259 \u00fcmumi g\u0259lirl\u0259r v\u0259 c\u0259mi x\u0259rcl\u0259r (amortizasiya x\u0259rcl\u0259ri istisna olmaqla) kimi \u0259ks olunan m\u0259bl\u0259\u011fl\u0259r 12-y\u0259 (vergi \u00f6d\u0259yicisi \u0259vv\u0259lki hesabat ilind\u0259 tam f\u0259aliyy\u0259t g\u00f6st\u0259rm\u0259diyi halda f\u0259aliyy\u0259t g\u00f6st\u0259rdiyi aylar\u0131n say\u0131na) b\u00f6l\u00fcnm\u0259kl\u0259 orta ayl\u0131q g\u0259lir…<\/p>\n","protected":false},"author":2,"featured_media":750368,"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":[4],"tags":[],"aioseo_notices":[],"gutentor_comment":0,"rttpg_featured_image_url":{"full":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/09\/8ce87bdd169322406923893487310827642.jpg",975,540,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/09\/8ce87bdd169322406923893487310827642.jpg",975,540,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/09\/8ce87bdd169322406923893487310827642.jpg",975,540,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/09\/8ce87bdd169322406923893487310827642-500x280.jpg",500,280,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/09\/8ce87bdd169322406923893487310827642-660x365.jpg",660,365,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/09\/8ce87bdd169322406923893487310827642-840x465.jpg",640,354,true],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/09\/8ce87bdd169322406923893487310827642.jpg",975,540,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/09\/8ce87bdd169322406923893487310827642.jpg",975,540,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/09\/8ce87bdd169322406923893487310827642-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/09\/8ce87bdd169322406923893487310827642.jpg",975,540,false]},"rttpg_author":{"display_name":"V\u00fcsal Rafiqo\u011flu","author_link":"https:\/\/arantv.az\/?author=2"},"rttpg_comment":0,"rttpg_category":"Siyas\u0259t<\/a>","rttpg_excerpt":"Vergi \u00f6d\u0259yicisinin vergi borcunu \u00f6d\u0259m\u0259 qabiliyy\u0259tinin m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si Qaydas\u0131 t\u0259sdiql\u0259nib. ARANTV.AZ\u00a0 x\u0259b\u0259r verir ki,\u00a0Nazirl\u0259r Kabineti bu bar\u0259d\u0259 q\u0259rar verib. Qaydaya \u0259sas\u0259n, vergi orqan\u0131 t\u0259r\u0259find\u0259n vergi \u00f6d\u0259yicisinin orta ayl\u0131q g\u0259lir v\u0259 x\u0259rcl\u0259ri a\u015fa\u011f\u0131dak\u0131 qaydada m\u00fc\u0259yy\u0259nl\u0259\u015fdirilir: – g\u0259lir (m\u0259nf\u0259\u0259t) vergisi \u00f6d\u0259yicisinin \u0259vv\u0259lki hesabat ili \u00fczr\u0259 se\u00e7diyi u\u00e7ot metoduna uy\u011fun olaraq t\u0259qdim etdiyi v\u0259 kameral vergi yoxlamas\u0131 ke\u00e7irilmi\u015f g\u0259lir…","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/750367"}],"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=750367"}],"version-history":[{"count":1,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/750367\/revisions"}],"predecessor-version":[{"id":750369,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/750367\/revisions\/750369"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/750368"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=750367"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=750367"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=750367"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}