{"id":841591,"date":"2026-02-24T18:06:48","date_gmt":"2026-02-24T14:06:48","guid":{"rendered":"https:\/\/arantv.az\/?p=841591"},"modified":"2026-02-24T18:06:48","modified_gmt":"2026-02-24T14:06:48","slug":"%c9%99dv-uzr%c9%99-gomruk-borcunun-m%c9%99bl%c9%99ginin-hesablanmasi-qaydasi-d%c9%99yisdi-q%c9%99rar","status":"publish","type":"post","link":"https:\/\/arantv.az\/?p=841591","title":{"rendered":"&#8220;\u018fDV \u00fczr\u0259 g\u00f6mr\u00fck borcunun m\u0259bl\u0259\u011finin hesablanmas\u0131 Qaydas\u0131&#8221; d\u0259yi\u015fdi &#8211; Q\u018fRAR"},"content":{"rendered":"<p><strong>Nazirl\u0259r Kabineti 7 may 2012-ci il tarixli q\u0259rar\u0131 il\u0259 t\u0259sdiq edilmi\u015f &#8220;\u018flav\u0259 d\u0259y\u0259r vergisi \u00fczr\u0259 g\u00f6mr\u00fck borcunun m\u0259bl\u0259\u011finin hesablanmas\u0131 Qaydas\u0131&#8221;nda d\u0259yi\u015fiklik edib.<\/strong><\/p>\n<p><strong>Musavat.com<\/strong>\u00a0x\u0259b\u0259r verir ki, bununla ba\u011fl\u0131 Ba\u015f nazir \u018fli \u018fs\u0259dov yeni q\u0259rar imzalay\u0131b.<\/p>\n<p>Q\u0259rara \u0259sas\u0259n, g\u00f6mr\u00fck borcu hesablanm\u0131\u015f g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259ri \u00fczr\u0259 borclu olan v\u0259 ya G\u00f6mr\u00fck M\u0259c\u0259ll\u0259sinin 258.1-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f \u00fcsullardan istifad\u0259 etm\u0259kl\u0259 t\u0259minat verildikd\u0259, h\u0259min t\u0259minat \u00fczr\u0259 \u00f6hd\u0259lik da\u015f\u0131yan \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n \u00f6d\u0259nil\u0259 bil\u0259r. Fiziki \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n g\u00f6mr\u00fck s\u0259rh\u0259dind\u0259n kommersiya m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulmayan mallar\u0131n ke\u00e7irilm\u0259si il\u0259 \u0259laq\u0259dar yarana bil\u0259c\u0259k g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259ri sahibkarl\u0131q subyekti olmayan fiziki \u015f\u0259xs, habel\u0259 G\u00f6mr\u00fck M\u0259c\u0259ll\u0259sinin 258.1-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f \u00fcsullardan<\/p>\n<p>istifad\u0259 edilm\u0259kl\u0259 t\u0259minat verildikd\u0259, h\u0259min t\u0259minat \u00fczr\u0259 \u00f6hd\u0259lik da\u015f\u0131yan \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n \u00f6d\u0259nil\u0259 bil\u0259r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nazirl\u0259r Kabineti 7 may 2012-ci il tarixli q\u0259rar\u0131 il\u0259 t\u0259sdiq edilmi\u015f &#8220;\u018flav\u0259 d\u0259y\u0259r vergisi \u00fczr\u0259 g\u00f6mr\u00fck borcunun m\u0259bl\u0259\u011finin hesablanmas\u0131 Qaydas\u0131&#8221;nda d\u0259yi\u015fiklik edib. Musavat.com\u00a0x\u0259b\u0259r verir ki, bununla ba\u011fl\u0131 Ba\u015f nazir \u018fli \u018fs\u0259dov yeni q\u0259rar imzalay\u0131b. Q\u0259rara \u0259sas\u0259n, g\u00f6mr\u00fck borcu hesablanm\u0131\u015f g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259ri \u00fczr\u0259 borclu olan v\u0259 ya G\u00f6mr\u00fck M\u0259c\u0259ll\u0259sinin 258.1-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f \u00fcsullardan istifad\u0259 etm\u0259kl\u0259 t\u0259minat verildikd\u0259, h\u0259min t\u0259minat \u00fczr\u0259 \u00f6hd\u0259lik da\u015f\u0131yan \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n \u00f6d\u0259nil\u0259 bil\u0259r. Fiziki \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n g\u00f6mr\u00fck s\u0259rh\u0259dind\u0259n kommersiya m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulmayan mallar\u0131n ke\u00e7irilm\u0259si il\u0259 \u0259laq\u0259dar yarana bil\u0259c\u0259k g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259ri sahibkarl\u0131q subyekti olmayan fiziki \u015f\u0259xs, habel\u0259&hellip;<\/p>\n","protected":false},"author":2,"featured_media":841592,"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":[19],"tags":[],"aioseo_notices":[],"gutentor_comment":0,"rttpg_featured_image_url":{"full":["https:\/\/arantv.az\/wp-content\/uploads\/2026\/02\/a56ec9147b8712f8b320d0f700436c00.jpg",870,500,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2026\/02\/a56ec9147b8712f8b320d0f700436c00.jpg",870,500,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2026\/02\/a56ec9147b8712f8b320d0f700436c00.jpg",870,500,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2026\/02\/a56ec9147b8712f8b320d0f700436c00-500x280.jpg",500,280,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2026\/02\/a56ec9147b8712f8b320d0f700436c00-635x365.jpg",635,365,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2026\/02\/a56ec9147b8712f8b320d0f700436c00-840x483.jpg",640,368,true],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2026\/02\/a56ec9147b8712f8b320d0f700436c00.jpg",870,500,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2026\/02\/a56ec9147b8712f8b320d0f700436c00.jpg",870,500,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2026\/02\/a56ec9147b8712f8b320d0f700436c00-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2026\/02\/a56ec9147b8712f8b320d0f700436c00.jpg",870,500,false]},"rttpg_author":{"display_name":"V\u00fcsal Rafiqo\u011flu","author_link":"https:\/\/arantv.az\/?author=2"},"rttpg_comment":0,"rttpg_category":"<a href=\"https:\/\/arantv.az\/?cat=19\" rel=\"category\">G\u00fcnd\u0259m<\/a>","rttpg_excerpt":"Nazirl\u0259r Kabineti 7 may 2012-ci il tarixli q\u0259rar\u0131 il\u0259 t\u0259sdiq edilmi\u015f &#8220;\u018flav\u0259 d\u0259y\u0259r vergisi \u00fczr\u0259 g\u00f6mr\u00fck borcunun m\u0259bl\u0259\u011finin hesablanmas\u0131 Qaydas\u0131&#8221;nda d\u0259yi\u015fiklik edib. Musavat.com\u00a0x\u0259b\u0259r verir ki, bununla ba\u011fl\u0131 Ba\u015f nazir \u018fli \u018fs\u0259dov yeni q\u0259rar imzalay\u0131b. 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