{"id":133330,"date":"2021-11-03T11:32:35","date_gmt":"2021-11-03T07:32:35","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=133330","title":{"rendered":"Tibbi xidm\u0259tl\u0259r\u0259 g\u00f6r\u0259 \u00f6d\u0259nil\u0259n \u018fDV-ni geri almaq m\u00fcmk\u00fcn olacaq"},"content":{"rendered":"<p><strong>G\u0259l\u0259n ild\u0259n tibbi xidm\u0259tl\u0259r\u0259 g&ouml;r\u0259 &ouml;d\u0259nil\u0259n \u0259lav\u0259 d\u0259y\u0259r vergisini (\u018fDV)&nbsp;geri almaq m&uuml;mk&uuml;n olacaq.<\/strong><\/p>\n<p>Bununla ba\u011fl\u0131 Vergi M\u0259c\u0259ll\u0259sin\u0259 d\u0259yi\u015fiklik t\u0259klif olunur.<br \/>\nBundan \u0259lav\u0259, avtomobill\u0259r, alkoqollu i&ccedil;kil\u0259r v\u0259 t&uuml;t&uuml;n m\u0259mulatlar\u0131na g&ouml;r\u0259 &ouml;d\u0259nil\u0259n \u018fDV geri al\u0131nmayacaq.<\/p>\n<p>Bel\u0259 ki, 165.5-ci madd\u0259y\u0259 t\u0259klif edil\u0259n d\u0259yi\u015fikliy\u0259 g&ouml;r\u0259, fiziki \u015f\u0259xs olan istehlak&ccedil;\u0131lar t\u0259r\u0259find\u0259n Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 p\u0259rak\u0259nd\u0259 ticar\u0259t v\u0259 ya ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti g&ouml;st\u0259r\u0259n \u015f\u0259xsl\u0259rd\u0259n al\u0131nm\u0131\u015f mallara (neft v\u0259 qaz m\u0259hsullar\u0131, avtomobill\u0259r, alkoqollu i&ccedil;kil\u0259r v\u0259 t&uuml;t&uuml;n m\u0259mulatlar\u0131, istisna olmaqla) habel\u0259 tibbi xidm\u0259tl\u0259rin g&ouml;st\u0259rilm\u0259sin\u0259 g&ouml;r\u0259 &ouml;d\u0259nilmi\u015f \u018fDV-nin qaytar\u0131lmas\u0131 qaydas\u0131n\u0131 m&uuml;vafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m&uuml;\u0259yy\u0259n etdiyi orqan (qurum) m&uuml;\u0259yy\u0259n edir. Bu madd\u0259y\u0259 uy\u011fun olaraq qaytar\u0131lan m\u0259bl\u0259\u011f na\u011fds\u0131z qaydada &ouml;d\u0259nilmi\u015f \u018fDV-nin 15 faizini, na\u011fd qaydada &ouml;d\u0259nilmi\u015f \u018fDV-nin 10 faizini t\u0259\u015fkil edir. &Ouml;d\u0259nilmi\u015f \u018fDV-nin bu madd\u0259 il\u0259 m&uuml;\u0259yy\u0259n olunmu\u015f hiss\u0259sinin qaytar\u0131lmas\u0131 zaman\u0131 t\u0259qdim edil\u0259n n\u0259zar\u0259t-kassa aparat\u0131n\u0131n &ccedil;eki bu m\u0259c\u0259ll\u0259nin 50.8-ci madd\u0259sinin t\u0259l\u0259bl\u0259rin\u0259 cavab verm\u0259lidir.\/\/\/report<\/p>\n","protected":false},"excerpt":{"rendered":"<p>G\u0259l\u0259n ild\u0259n tibbi xidm\u0259tl\u0259r\u0259 g&ouml;r\u0259 &ouml;d\u0259nil\u0259n \u0259lav\u0259 d\u0259y\u0259r vergisini (\u018fDV)&nbsp;geri almaq m&uuml;mk&uuml;n olacaq. Bununla ba\u011fl\u0131 Vergi M\u0259c\u0259ll\u0259sin\u0259 d\u0259yi\u015fiklik t\u0259klif olunur. Bundan \u0259lav\u0259, avtomobill\u0259r, alkoqollu i&ccedil;kil\u0259r v\u0259 t&uuml;t&uuml;n m\u0259mulatlar\u0131na g&ouml;r\u0259 &ouml;d\u0259nil\u0259n&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":[],"tags":[],"class_list":["post-133330","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/133330","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=133330"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/133330\/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=133330"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=133330"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=133330"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}