{"id":129893,"date":"2021-09-23T14:44:29","date_gmt":"2021-09-23T10:44:29","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=129893","title":{"rendered":"\u018fli \u018fs\u0259dov q\u0259rar imzalad\u0131"},"content":{"rendered":"

“Xüsusi ehtiyat fondlar\u0131n\u0131n yarad\u0131lmas\u0131na aid edil\u0259n m\u0259bl\u0259\u011fl\u0259rin vergitutma m\u0259qs\u0259dl\u0259ri üçün g\u0259lird\u0259n ç\u0131x\u0131lmas\u0131 Qaydas\u0131” t\u0259sdiql\u0259nib.<\/strong><\/p>\n

Bununla ba\u011fl\u0131 Ba\u015f nazir \u018fli \u018fs\u0259dov q\u0259rar imzalay\u0131b.<\/p>\n

S\u0259n\u0259dd\u0259 qeyd edilib ki, bu qayda Vergi M\u0259c\u0259ll\u0259sinin 111.3-cü madd\u0259sin\u0259 uy\u011fun olaraq haz\u0131rlan\u0131b v\u0259 banklar v\u0259 bank f\u0259aliyy\u0259tinin ayr\u0131-ayr\u0131 növl\u0259rini h\u0259yata keçir\u0259n kredit t\u0259\u015fkilatlar\u0131 t\u0259r\u0259find\u0259n xüsusi ehtiyat fondlar\u0131n\u0131n yarad\u0131lmas\u0131na aid edil\u0259n m\u0259bl\u0259\u011fl\u0259rin vergitutma m\u0259qs\u0259dl\u0259ri üçün g\u0259lird\u0259n ç\u0131x\u0131lmas\u0131 qaydas\u0131n\u0131 mü\u0259yy\u0259n edir.<\/p>\n

Banklar, bank olmayan kredit t\u0259\u015fkilatlar\u0131 v\u0259 kredit ittifaqlar\u0131 “Banklar haqq\u0131nda”, “Bank olmayan kredit t\u0259\u015fkilatlar\u0131 haqq\u0131nda” v\u0259 “Kredit ittifaqlar\u0131 haqq\u0131nda” Az\u0259rbaycan Respublikas\u0131n\u0131n qanunlar\u0131na uy\u011fun qaydada aktivl\u0259rin t\u0259snifat\u0131ndan as\u0131l\u0131 olaraq xüsusi ehtiyatlar\u0131n\u0131 maliyy\u0259 bazarlar\u0131 t\u0259nziml\u0259yicisinin mü\u0259yy\u0259n etdiyi qaydaya uy\u011fun yarad\u0131r.<\/p>\n

Xüsusi ehtiyat fondlar\u0131na aid edil\u0259n m\u0259bl\u0259\u011fl\u0259r vergitutma m\u0259qs\u0259dl\u0259ri üçün bu Qaydaya uy\u011fun olaraq g\u0259lird\u0259n ç\u0131x\u0131l\u0131r. Bank olmayan kredit t\u0259\u015fkilatlar\u0131 t\u0259r\u0259find\u0259n qar\u015f\u0131l\u0131ql\u0131 sur\u0259td\u0259 as\u0131l\u0131 olan \u015f\u0259xsl\u0259r\u0259 verilmi\u015f kreditl\u0259r üzr\u0259 maliyy\u0259 bazarlar\u0131 t\u0259nziml\u0259yicisi t\u0259r\u0259find\u0259n mü\u0259yy\u0259n edilmi\u015f qaydaya uy\u011fun yarad\u0131lan xüsusi ehtiyatlar\u0131n vergitutma m\u0259qs\u0259dl\u0259ri üçün g\u0259lird\u0259n ç\u0131x\u0131lmas\u0131 50 faiz h\u0259cmind\u0259 m\u0259hdudla\u015fd\u0131r\u0131l\u0131r. Bank olmayan kredit t\u0259\u015fkilatlar\u0131 t\u0259r\u0259find\u0259n dig\u0259r hallarda veril\u0259n kreditl\u0259r üzr\u0259 yarad\u0131lan xüsusi ehtiyatlar vergitutma m\u0259qs\u0259dl\u0259ri üçün tam h\u0259cmd\u0259 g\u0259lird\u0259n ç\u0131x\u0131l\u0131r.<\/p>\n

Kredit ittifaq\u0131n\u0131n üzvl\u0259ri qar\u015f\u0131l\u0131ql\u0131 sur\u0259td\u0259 as\u0131l\u0131 olan \u015f\u0259xsl\u0259r olduqda v\u0259 onlar\u0131n kredit ittifaq\u0131n\u0131n nizamnam\u0259 kapital\u0131ndak\u0131 paylar\u0131n\u0131n h\u0259cmi 50 faizd\u0259n çox olduqda, h\u0259min üzvl\u0259r\u0259 kredit ittifaq\u0131 t\u0259r\u0259find\u0259n verilmi\u015f kreditl\u0259r üzr\u0259 maliyy\u0259 bazarlar\u0131 t\u0259nziml\u0259yicisi t\u0259r\u0259find\u0259n mü\u0259yy\u0259n edilmi\u015f qaydada yarad\u0131lan xüsusi ehtiyatlar\u0131n vergitutma m\u0259qs\u0259dl\u0259ri üçün g\u0259lird\u0259n ç\u0131x\u0131lmas\u0131 50 faiz h\u0259cmind\u0259 m\u0259hdudla\u015fd\u0131r\u0131l\u0131r. Kredit ittifaqlar\u0131 t\u0259r\u0259find\u0259n dig\u0259r hallarda veril\u0259n kreditl\u0259r üzr\u0259 yarad\u0131lan xüsusi ehtiyatlar vergitutma m\u0259qs\u0259dl\u0259ri üçün tam h\u0259cmd\u0259 g\u0259lird\u0259n ç\u0131x\u0131l\u0131r.<\/p>\n

Bu Qaydada istifad\u0259 olunan anlay\u0131\u015flar Az\u0259rbaycan\u0131n qüvv\u0259d\u0259 olan normativ v\u0259 normativ xarakterli hüquqi aktlar\u0131 il\u0259 mü\u0259yy\u0259n edil\u0259n m\u0259nalar\u0131 ifad\u0259 edir.<\/p>\n","protected":false},"excerpt":{"rendered":"

“Xüsusi ehtiyat fondlar\u0131n\u0131n yarad\u0131lmas\u0131na aid edil\u0259n m\u0259bl\u0259\u011fl\u0259rin vergitutma m\u0259qs\u0259dl\u0259ri üçün g\u0259lird\u0259n ç\u0131x\u0131lmas\u0131 Qaydas\u0131” t\u0259sdiql\u0259nib. Bununla ba\u011fl\u0131 Ba\u015f nazir \u018fli \u018fs\u0259dov q\u0259rar imzalay\u0131b. S\u0259n\u0259dd\u0259 qeyd edilib ki, bu qayda Vergi M\u0259c\u0259ll\u0259sinin…<\/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":[],"tags":[],"class_list":["post-129893","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/129893","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=129893"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/129893\/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=129893"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=129893"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=129893"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}