Son ill\u0259r b\u00f6lg\u0259l\u0259rd\u0259 turizmin canlanmas\u0131 bir \u00e7ox ev sahibini rayondak\u0131 f\u0259rdi ya\u015fay\u0131\u015f evini qonaq evi kimi f\u0259aliyy\u0259t\u0259 ba\u015flama\u011fa h\u0259v\u0259sl\u0259ndirir. B\u0259s evi qonaq evin\u0259 \u00e7evirm\u0259k \u00fc\u00e7\u00fcn hans\u0131 qanuni prosedurlar yerin\u0259 yetirilm\u0259lidir, hans\u0131 icaz\u0259l\u0259r v\u0259 qeydiyyat t\u0259l\u0259b olunur?<\/p>\n
M\u00f6vzu il\u0259 ba\u011fl\u0131 h\u00fcquq\u015f\u00fcnas R\u0259him Xoyski Demokrat.az-a bildirib ki, bu m\u0259s\u0259l\u0259 iki ayr\u0131 h\u00fcquqi sah\u0259ni \u0259hat\u0259 edir:<\/p>\n
“S\u00f6hb\u0259t sahibkarl\u0131q f\u0259aliyy\u0259ti \u00fczr\u0259 qeydiyyatdan v\u0259 turizm qanunvericiliyin\u0259 uy\u011fun olaraq yerl\u0259\u015fm\u0259 vasit\u0259si kimi qeydiyyatdan gedir. Kim\u0259s\u0259 t\u0259k d\u0259f\u0259 m\u0259nzil kiray\u0259 verm\u0259k f\u0259rqlidir, amma m\u00fcnt\u0259z\u0259m, g\u00fcnd\u0259lik v\u0259 ya q\u0131sam\u00fcdd\u0259tli \u0259sasda kiray\u0259 verm\u0259k g\u0259lir \u0259ld\u0259 etm\u0259k m\u0259qs\u0259di da\u015f\u0131d\u0131\u011f\u0131 \u00fc\u00e7\u00fcn Vergi M\u0259c\u0259ll\u0259sinin 13.2.37-ci madd\u0259sin\u0259 \u0259sas\u0259n sahibkarl\u0131q f\u0259aliyy\u0259ti hesab olunur, bu f\u0259aliyy\u0259tl\u0259 m\u0259\u015f\u011ful olmaq ist\u0259y\u0259n fiziki \u015f\u0259xsl\u0259r ya\u015fad\u0131qlar\u0131 yer \u00fczr\u0259 vergi orqan\u0131na \u201cFiziki \u015f\u0259xsin sahibkarl\u0131q u\u00e7otu haqq\u0131nda \u0259riz\u0259\u201d verm\u0259kl\u0259 u\u00e7ota durmal\u0131d\u0131rlar. \u018flav\u0259 olaraq, f\u0259aliyy\u0259t h\u0259yata ke\u00e7iril\u0259n obyekt (ev) yerl\u0259\u015fdiyi \u0259razi \u00fczr\u0259 vergi orqan\u0131nda ayr\u0131ca u\u00e7ota al\u0131n\u0131r (obyekt kodla\u015fd\u0131r\u0131l\u0131r).<\/p>\n
Ev \u201cqonaq evi\u201d statusunda f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259c\u0259ks\u0259, sad\u0259c\u0259 vergi qeydiyyat\u0131 kifay\u0259t deyil. D\u00f6vl\u0259t Turizm Agentliyinin Turizm Reyestrind\u0259 \u201cyerl\u0259\u015fm\u0259 vasit\u0259si\u201d kimi qeydiyyat t\u0259l\u0259b olunur. Nazirl\u0259r Kabinetinin 86 sayl\u0131 Q\u0259rar\u0131na \u0259sas\u0259n yerl\u0259\u015fm\u0259 vasit\u0259sinin m\u00fcdiriyy\u0259ti t\u0259r\u0259find\u0259n \u201cm\u0259sul \u015f\u0259xs\u201d t\u0259yin edilir v\u0259 bu \u015f\u0259xs qona\u011f\u0131n g\u0259lm\u0259 vaxt\u0131nda Qonaq Qeydiyyat\u0131 Proqram\u0131 vasit\u0259sil\u0259 elektron qeydiyyat\u0131 apar\u0131r, \u00e7\u0131x\u0131\u015f zaman\u0131 da m\u0259lumat yenil\u0259nir. Bu, \u0259v\u0259zsiz d\u00f6vl\u0259t proqram\u0131d\u0131r, Qonaq Qeydiyyat\u0131 Proqram\u0131 D\u00f6vl\u0259t Turizm Agentliyi t\u0259r\u0259find\u0259n Turizm Reyestri \u0259sas\u0131nda formala\u015fd\u0131r\u0131l\u0131r v\u0259 pulsuz t\u0259qdim olunur” , – dey\u0259 o qeyd edib.<\/p>\n
Y\u0259ni, rayondak\u0131 m\u0259nzilini qonaq evin\u0259 \u00e7evirm\u0259k ist\u0259y\u0259n \u015f\u0259xsl\u0259r h\u0259m vergi u\u00e7otuna durmal\u0131, h\u0259m d\u0259 Turizm Reyestrind\u0259 qeydiyyatdan ke\u00e7\u0259r\u0259k g\u0259l\u0259n turistl\u0259ri elektron bazada r\u0259smil\u0259\u015fdirm\u0259lidirl\u0259r.<\/p>\n","protected":false},"excerpt":{"rendered":"
Son ill\u0259r b\u00f6lg\u0259l\u0259rd\u0259 turizmin canlanmas\u0131 bir \u00e7ox ev sahibini rayondak\u0131 f\u0259rdi ya\u015fay\u0131\u015f evini qonaq evi kimi f\u0259aliyy\u0259t\u0259 ba\u015flama\u011fa h\u0259v\u0259sl\u0259ndirir. B\u0259s evi qonaq evin\u0259 \u00e7evirm\u0259k \u00fc\u00e7\u00fcn hans\u0131 qanuni prosedurlar yerin\u0259 yetirilm\u0259lidir, hans\u0131 icaz\u0259l\u0259r v\u0259 qeydiyyat t\u0259l\u0259b olunur? M\u00f6vzu il\u0259 ba\u011fl\u0131 h\u00fcquq\u015f\u00fcnas R\u0259him Xoyski Demokrat.az-a bildirib ki, bu m\u0259s\u0259l\u0259 iki ayr\u0131 h\u00fcquqi sah\u0259ni \u0259hat\u0259 edir: “S\u00f6hb\u0259t sahibkarl\u0131q […]<\/p>\n","protected":false},"author":2,"featured_media":858130,"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":[1],"tags":[],"class_list":["post-858129","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cmiyyt"],"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