{"id":116077,"date":"2021-04-05T20:29:23","date_gmt":"2021-04-05T16:29:23","guid":{"rendered":""},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-29T20:00:00","slug":"","status":"publish","type":"post","link":"https:\/\/ucnoqta.az\/?p=116077","title":{"rendered":"Aksiz vergi d\u0259r\u0259c\u0259l\u0259rin\u0259 d\u0259yi\u015fiklikl\u0259r edildi"},"content":{"rendered":"<p><strong>Nazirl\u0259r Kabinetinin 87 v\u0259 88 \u2116-li Q\u0259rarlar\u0131na dair izahat verilib.<\/strong><\/p>\n<p>Nazirl\u0259r Kabinetind\u0259n&nbsp;bildirilib ki, 2021-ci il 23 fevral tarixd\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259sind\u0259 d\u0259yi\u015fiklik edilm\u0259si bar\u0259d\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Qanunu q\u0259bul edilm\u0131\u015f v\u0259 M\u0259c\u0259ll\u0259nin 164-c&uuml;, 188-ci v\u0259 190-c\u0131 madd\u0259l\u0259rind\u0259 d\u0259yi\u015fiklikl\u0259r edilib. Bu d\u0259yi\u015fiklikl\u0259r\u0259 \u0259sas\u0259n (164-c&uuml; madd\u0259) \u018fDV-d\u0259n azadolmalar\u0131n m&uuml;dd\u0259tinin uzad\u0131lmas\u0131, aksiz vergisind\u0259n azadolma (188-ci madd\u0259) v\u0259 aksizli mallar\u0131n siyah\u0131s\u0131na v\u0259 vergi d\u0259r\u0259c\u0259l\u0259rin\u0259 d\u0259yi\u015fiklik edilm\u0259sini \u0259hat\u0259 edib.<\/p>\n<p>Vergi M\u0259c\u0259ll\u0259sininnin 164-c&uuml; madd\u0259sin\u0259 164.1.54-c&uuml; madd\u0259si \u0259lav\u0259 edilmi\u015f v\u0259 q\u0131z\u0131ldan v\u0259 g&uuml;m&uuml;\u015fd\u0259n haz\u0131rlanan z\u0259rg\u0259rlik m\u0259mulatlar\u0131n\u0131n istehsal\u0131 v\u0259 emal\u0131 i\u015fl\u0259rinin g&ouml;r&uuml;lm\u0259si m\u0259qs\u0259dil\u0259 m&uuml;vafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m&uuml;\u0259yy\u0259n etdiyi orqan\u0131n (qurumun) t\u0259sdiqedici s\u0259n\u0259di \u0259sas\u0131nda d\u0259zgahlar\u0131n, avadanl\u0131qlar\u0131n v\u0259 qur\u011fular\u0131n idxal\u0131 01.01.2021-ci ild\u0259n 3 il m&uuml;dd\u0259tin\u0259 \u018fDV-d\u0259n azad edilib.<\/p>\n<p>Vergi M\u0259c\u0259ll\u0259sininnin 188-ci madd\u0259sin\u0259 edilmi\u015f d\u0259yi\u015fiklikl\u0259 idxal olunan platin, q\u0131z\u0131l v\u0259 onlardan haz\u0131rlanm\u0131\u015f z\u0259rg\u0259rlik v\u0259 dig\u0259r m\u0259mulatlar, emal olunmu\u015f, &ccedil;e\u015fidl\u0259nmi\u015f,&ccedil;\u0259r&ccedil;iv\u0259y\u0259 sal\u0131nm\u0131\u015f v\u0259 b\u0259rkidilmi\u015f almaz 01.01.2021-ci ild\u0259n 3 il m&uuml;dd\u0259tin\u0259 aksiz vergisind\u0259n azad edilib.<\/p>\n<p>Vergi M\u0259c\u0259ll\u0259sininnin 190-c\u0131 madd\u0259sin\u0259 edilmi\u015f d\u0259yi\u015fiklikl\u0259 aksizli mallar\u0131n siyah\u0131s\u0131 geni\u015fl\u0259ndirilib, istehsal m\u0259qs\u0259dli istisna olmaqla, m&uuml;xt\u0259lif t&uuml;t&uuml;n m\u0259hsullar\u0131n aksiz vergisinin d\u0259r\u0259c\u0259l\u0259ri art\u0131r\u0131l\u0131b.<br \/>\nBu d\u0259yi\u015fiklikl\u0259rd\u0259n ir\u0259li g\u0259l\u0259r\u0259k Nazirl\u0259r Kabinetinin q\u0259rarlar\u0131nda d\u0259yi\u015fiklikl\u0259r edilm\u0259sin\u0259 z\u0259rur\u0259t yaran\u0131b.<\/p>\n<p>M&uuml;vafiq uy\u011funla\u015fd\u0131rman\u0131n apar\u0131lmas\u0131 m\u0259qs\u0259dil\u0259 haz\u0131rlanm\u0131\u015f &ldquo;Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisin\u0259 g\u0259tiril\u0259n aksiz vergisin\u0259 c\u0259lb olunan mallar\u0131n aksiz d\u0259r\u0259c\u0259l\u0259rinin t\u0259sdiq edilm\u0259si haqq\u0131nda&rdquo; Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin 2001-ci il 19 yanvar tarixli 20 n&ouml;mr\u0259li v\u0259 Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin 2017-ci il 17 noyabr tarixli 500 n&ouml;mr\u0259li Q\u0259rar\u0131 il\u0259 t\u0259sdiq edilmi\u015f &ldquo;Az\u0259rbaycan Respublikas\u0131n\u0131n xarici iqtisadi f\u0259aliyy\u0259tin mal nomenklaturas\u0131, idxal g&ouml;mr&uuml;k r&uuml;sumlar\u0131n\u0131n d\u0259r\u0259c\u0259l\u0259ri v\u0259 ixrac g&ouml;mr&uuml;k r&uuml;sumlar\u0131n\u0131n d\u0259r\u0259c\u0259l\u0259ri&rdquo;nd\u0259 d\u0259yi\u015fiklik edilm\u0259si bar\u0259d\u0259&rdquo; Nazirl\u0259r Kabinetinin q\u0259rarlar\u0131nda d\u0259yi\u015fiklikl\u0259r &ouml;z \u0259ksini tap\u0131b.<\/p>\n<p>M\u0259lum oldu\u011fu kimi, iqtisadi mahiyy\u0259tin\u0259 g&ouml;r\u0259 aksizl\u0259r bir t\u0259r\u0259fd\u0259n y&uuml;ks\u0259k rentabelli m\u0259hsul istehsal\u0131ndan \u0259ld\u0259 edil\u0259n \u0259lav\u0259 m\u0259nf\u0259\u0259tin bir hiss\u0259sinin d&ouml;vl\u0259t b&uuml;dc\u0259sin\u0259 tutulmas\u0131, dig\u0259r t\u0259r\u0259fd\u0259n is\u0259 sosial c\u0259h\u0259td\u0259n z\u0259r\u0259rli mallar\u0131n istehlak\u0131n\u0131n m\u0259hdudla\u015fd\u0131r\u0131lmas\u0131 m\u0259qs\u0259dil\u0259 t\u0259tbiq edilir. Bu bax\u0131mdan qeyri-infeksion x\u0259st\u0259likl\u0259rin \u0259sas risk faktorlar\u0131 olmaqla yana\u015f\u0131, \u0259halinin orta &ouml;mr&uuml;n&uuml; q\u0131saldan v\u0259 h\u0259yat keyfiyy\u0259tini a\u015fa\u011f\u0131 salan t&uuml;t&uuml;n m\u0259mulatlar\u0131na t\u0259tbiq edil\u0259n aksiz vergisinin d\u0259r\u0259c\u0259l\u0259rinin art\u0131r\u0131lmas\u0131 m\u0259qs\u0259d\u0259uy\u011fun hesab edilib.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nazirl\u0259r Kabinetinin 87 v\u0259 88 \u2116-li Q\u0259rarlar\u0131na dair izahat verilib. Nazirl\u0259r Kabinetind\u0259n&nbsp;bildirilib ki, 2021-ci il 23 fevral tarixd\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259sind\u0259 d\u0259yi\u015fiklik edilm\u0259si bar\u0259d\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Qanunu q\u0259bul edilm\u0131\u015f&hellip;<\/p>\n","protected":false},"author":1,"featured_media":251278,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[88],"tags":[],"class_list":["post-116077","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomika"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/116077","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=116077"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/116077\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/media\/251278"}],"wp:attachment":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=116077"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=116077"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=116077"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}