{"id":116868,"date":"2021-04-16T11:29:39","date_gmt":"2021-04-16T07:29:39","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=116868","title":{"rendered":"Kartla xaricd\u0259n al\u0131nan mallara g\u00f6r\u0259 pul tutulur? \u2013 A\u00c7IQLAMA<\/b><\/font>"},"content":{"rendered":"

Son günl\u0259r sosial \u015f\u0259b\u0259k\u0259l\u0259rd\u0259 b\u0259zi \u015f\u0259xsl\u0259rin kartlar\u0131ndan böyük m\u0259bl\u0259\u011fd\u0259 v\u0259saitin tutulmas\u0131na dair bildiri\u015fl\u0259r ald\u0131\u011f\u0131 bar\u0259d\u0259 m\u0259lumatlar yay\u0131l\u0131r. H\u0259min v\u0259t\u0259nda\u015flar onlardan öt\u0259n dövrl\u0259rd\u0259 xarici ölk\u0259l\u0259rd\u0259n al\u0131nan xidm\u0259tl\u0259r\u0259 gör\u0259 tutulmam\u0131\u015f \u018fDV m\u0259bl\u0259\u011fl\u0259rinin t\u0259l\u0259b edildiyini bildirirl\u0259r.<\/strong><\/p>\n

\u0130qtisadiyyat Nazirliyi yan\u0131nda Dövl\u0259t Vergi Xidm\u0259tind\u0259n Ucnoqta.az-a veril\u0259n m\u0259lumata gör\u0259, qanunvericiliyin müdd\u0259alar\u0131na \u0259sas\u0259n, vergi orqanlar\u0131nda uçotda olmayan fiziki \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n elektron ticar\u0259t qaydas\u0131nda al\u0131nan xidm\u0259tl\u0259r\u0259 (i\u015fl\u0259r\u0259) gör\u0259 öd\u0259nil\u0259n m\u0259bl\u0259\u011fd\u0259n \u018fDV-nin tutulmas\u0131 v\u0259zif\u0259si banklar t\u0259r\u0259find\u0259n icra olunur. Bu halda banklar vergi agenti kimi ç\u0131x\u0131\u015f ed\u0259r\u0259k h\u0259yata keçiril\u0259n h\u0259r bir tranzaksiya üçün verginin hesablanmas\u0131n\u0131 v\u0259 öd\u0259nilm\u0259sini h\u0259yata keçirir.<\/p>\n

\u0130qtisadiyyat Nazirliyi yan\u0131nda Dövl\u0259t Vergi Xidm\u0259ti sosial \u015f\u0259b\u0259k\u0259l\u0259rd\u0259 plastik kartlar vasit\u0259sil\u0259 apar\u0131lan bütün növ öd\u0259ni\u015fl\u0259rd\u0259n 18 faiz \u018fDV-nin tutulmas\u0131 il\u0259 ba\u011fl\u0131 yay\u0131lm\u0131\u015f m\u0259lumatlara ayd\u0131nl\u0131q g\u0259tir\u0259r\u0259k bildirir ki, ölk\u0259nin vergi qanunvericiliyind\u0259 h\u0259r hans\u0131 yeni d\u0259yi\u015fiklik yoxdur, v\u0259t\u0259nda\u015flar v\u0259 vergi öd\u0259yicil\u0259ri üçün \u0259lav\u0259 vergi öhd\u0259likl\u0259ri mü\u0259yy\u0259n ed\u0259n h\u0259r hans\u0131 yeni müdd\u0259alar t\u0259tbiq edilm\u0259yib.<\/p>\n

Bel\u0259 ki, plastik kartlar vasit\u0259sil\u0259 na\u011fds\u0131z qaydada apar\u0131lan öd\u0259ni\u015fl\u0259rd\u0259n üzr\u0259 v\u0259t\u0259nda\u015f\u0131n hesab\u0131ndan 18 faiz \u018fDV yaln\u0131z xaricd\u0259n elektron ticar\u0259t qaydas\u0131nda i\u015f v\u0259 xidm\u0259t al\u0131nan zaman banklar t\u0259r\u0259find\u0259n tutulur.<\/p>\n

Fiziki \u015f\u0259xsl\u0259rin xaricd\u0259 yerl\u0259\u015f\u0259n mü\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlarla elektron ticar\u0259t qaydas\u0131nda apard\u0131qlar\u0131 a\u015fa\u011f\u0131dak\u0131 \u0259m\u0259liyyatlar üzr\u0259 öd\u0259m\u0259l\u0259rind\u0259n banklar t\u0259r\u0259find\u0259n \u018fDV tutulmur:<\/p>\n

xaricd\u0259n mallar\u0131n al\u0131nmas\u0131na gör\u0259 öd\u0259ni\u015f;
\nxaricd\u0259 otel xidm\u0259tl\u0259rinin v\u0259 aviabiletl\u0259rin sifari\u015fi üzr\u0259 xidm\u0259tl\u0259r\u0259 gör\u0259 öd\u0259ni\u015f;
\nfiziki olaraq xaricd\u0259 al\u0131nan (istehlak) edil\u0259n i\u015f v\u0259 xidm\u0259t\u0259 gör\u0259 öd\u0259ni\u015f.<\/p>\n

Yay\u0131lan m\u0259lumatlarda qeyd olunan plastik kartlar vasit\u0259sil\u0259 dövl\u0259t orqanlar\u0131n\u0131n t\u0259tbiq etdikl\u0259ri c\u0259rim\u0259 m\u0259bl\u0259\u011fl\u0259rin\u0259 gör\u0259 hesabdan 18 faiz \u018fDV-nin tutulmas\u0131 il\u0259 ba\u011fl\u0131 bildirirk ki, dövl\u0259t orqanlar\u0131na öd\u0259nil\u0259n c\u0259rim\u0259 m\u0259bl\u0259\u011fl\u0259rin\u0259 \u018fDV hesablanm\u0131r v\u0259 tutulmur.<\/p>\n

Ölk\u0259 daxilind\u0259 f\u0259aliyy\u0259t göst\u0259r\u0259n mü\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlara plastik kart vasit\u0259sil\u0259 na\u011fds\u0131z qaydada öd\u0259nil\u0259n m\u0259bl\u0259\u011fl\u0259rd\u0259n \u0259lav\u0259 olaraq \u018fDV tutulmur. Bel\u0259 ki, ölk\u0259d\u0259 f\u0259aliyy\u0259t göst\u0259r\u0259n \u018fDV öd\u0259yicil\u0259rind\u0259n al\u0131nm\u0131\u015f mal, i\u015f v\u0259 xidm\u0259tl\u0259r üçün hesabla\u015fmalarda \u018fDV m\u0259bl\u0259\u011fi son qiym\u0259td\u0259 öz \u0259ksini tap\u0131r.<\/p>\n

Göründüyü kimi, ölk\u0259 daxilind\u0259 apar\u0131lan na\u011fds\u0131z öd\u0259ni\u015fl\u0259rd\u0259n h\u0259r hans\u0131 \u0259lav\u0259 vergil\u0259r tutulmur, \u0259ksin\u0259 qanunvericilik na\u011fds\u0131z öd\u0259ni\u015fl\u0259r üzr\u0259 h\u0259m sahibkarlara, h\u0259m d\u0259 v\u0259t\u0259nda\u015flara müvafiq t\u0259\u015fviql\u0259r n\u0259z\u0259rd\u0259 tutur. Bel\u0259 ki, p\u0259rak\u0259nd\u0259 ticar\u0259t v\u0259 ictimai ia\u015f\u0259 sektorunda çal\u0131\u015fan sahibkarlar\u0131n dövriyy\u0259sind\u0259 POS-terminal vasit\u0259sil\u0259 na\u011fds\u0131z qaydada \u0259ld\u0259 olunan g\u0259lirin h\u0259cmin\u0259 uy\u011fun olaraq m\u0259nf\u0259\u0259t (g\u0259lir) vergisi v\u0259 sad\u0259l\u0259\u015fdirilmi\u015f vergi üzr\u0259 güz\u0259\u015ftl\u0259r t\u0259tbiq edilir. V\u0259t\u0259nda\u015flar is\u0259 na\u011fds\u0131z qaydada h\u0259yata keçirdikl\u0259ri al\u0131\u015f-veri\u015f\u0259 gör\u0259, na\u011fd qayada h\u0259yata keçirdikl\u0259ri al\u0131\u015f-veri\u015f\u0259 nisb\u0259td\u0259 5 faiz daha çox \u018fDV-ni geri ala bilirl\u0259r (na\u011fd öd\u0259ni\u015fl\u0259r zaman\u0131 \u018fDV-nin 10 faizi, na\u011fds\u0131z öd\u0259ni\u015fl\u0259r zaman\u0131 is\u0259 \u018fDV-nin 15 faizi v\u0259t\u0259nda\u015fa qaytar\u0131l\u0131r).<\/p>\n

M\u0259lumat üçün onu da bildirirk ki, qanunvericiliy\u0259 gör\u0259 informasiya sisteml\u0259rind\u0259n istifad\u0259 edilm\u0259kl\u0259 mallar\u0131n alq\u0131-satq\u0131s\u0131, xidm\u0259tl\u0259rin göst\u0259rilm\u0259si v\u0259 i\u015fl\u0259rin görülm\u0259si (o cüml\u0259d\u0259n, \u0130nternet \u015f\u0259b\u0259k\u0259si vasit\u0259si il\u0259 elektron kitablar\u0131n, musiqinin, audio-video materiallar\u0131n, qrafik t\u0259svirl\u0259rin, virtual oyunlar\u0131n, proqram t\u0259minatlar\u0131n\u0131n yükl\u0259nm\u0259si, reklamlar\u0131n yerl\u0259\u015fdirilm\u0259si, dig\u0259r analoji i\u015f v\u0259 xidm\u0259tl\u0259r) üzr\u0259 h\u0259yata keçiril\u0259n f\u0259aliyy\u0259t elektron ticar\u0259t qaydas\u0131nda apar\u0131lan \u0259m\u0259liyyat hesab edilir.<\/p>\n","protected":false},"excerpt":{"rendered":"

Son günl\u0259r sosial \u015f\u0259b\u0259k\u0259l\u0259rd\u0259 b\u0259zi \u015f\u0259xsl\u0259rin kartlar\u0131ndan böyük m\u0259bl\u0259\u011fd\u0259 v\u0259saitin tutulmas\u0131na dair bildiri\u015fl\u0259r ald\u0131\u011f\u0131 bar\u0259d\u0259 m\u0259lumatlar yay\u0131l\u0131r. H\u0259min v\u0259t\u0259nda\u015flar onlardan öt\u0259n dövrl\u0259rd\u0259 xarici ölk\u0259l\u0259rd\u0259n al\u0131nan xidm\u0259tl\u0259r\u0259 gör\u0259 tutulmam\u0131\u015f \u018fDV m\u0259bl\u0259\u011fl\u0259rinin…<\/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":[101],"tags":[],"class_list":["post-116868","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cemiyyet"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/116868","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=116868"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/116868\/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=116868"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=116868"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=116868"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}