{"id":138634,"date":"2022-01-08T18:15:00","date_gmt":"2022-01-08T14:15:00","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=138634","title":{"rendered":"\u018fDV-nin geri qaytar\u0131lmas\u0131 l\u0259\u011fv edilir?"},"content":{"rendered":"

2020-ci ilin may ay\u0131ndan p\u0259rak\u0259nd\u0259 ticar\u0259t v\u0259 ictimai ia\u015f\u0259 obyektl\u0259rind\u0259n al\u0131nm\u0131\u015f mallara gör\u0259 öd\u0259nil\u0259n \u018flav\u0259 D\u0259y\u0259r Vergisinin (\u018fDV) bir hiss\u0259sinin geri qaytar\u0131lmas\u0131n\u0131 n\u0259z\u0259rd\u0259 tutan mexanizm u\u011furla t\u0259tbiq edilir. Na\u011fds\u0131z öd\u0259ni\u015fl\u0259r üzr\u0259 \u018fDV m\u0259bl\u0259\u011finin 15, na\u011fd öd\u0259ni\u015fl\u0259r üzr\u0259 10 faizi qaytar\u0131l\u0131r. Bildirilir ki, g\u0259l\u0259n ild\u0259n etibar\u0259n \u018fDV-nin geri qaytar\u0131lmas\u0131 n\u0259z\u0259rd\u0259 tutulan mal, i\u015f v\u0259 xidm\u0259tl\u0259rin \u0259hat\u0259 dair\u0259si geni\u015fl\u0259n\u0259c\u0259k. <\/strong><\/p>\n

Az\u0259rbaycanda istifad\u0259d\u0259 olan öd\u0259ni\u015f terminallar\u0131ndak\u0131 q\u0259bzl\u0259rd\u0259 d\u0259 “\u018fDV geri al” üzr\u0259 QR-kodlar t\u0259tbiq oluna bil\u0259r.<\/p>\n

Bel\u0259 ki, \u0130qtisadiyyat nazirinin müavini Sahib \u018fl\u0259kb\u0259rov ölk\u0259d\u0259 onlayn n\u0259zar\u0259t kassa aparatlar\u0131n\u0131n t\u0259tbiqi il\u0259 ba\u011fl\u0131 m\u0259s\u0259l\u0259y\u0259 toxunaraq qeyd edib ki, bu m\u0259s\u0259l\u0259 t\u0259hlil olunur v\u0259 daim n\u0259zar\u0259td\u0259dir:<\/p>\n

“\u0130\u015fl\u0259r gedir. Ola bilsin ki, h\u0259r hans\u0131 yenilikl\u0259r t\u0259tbiq olunacaq. Onlayn n\u0259zar\u0259t kassa aparatlar\u0131n\u0131n t\u0259tbiq olunmas\u0131 h\u0259m \u0259hali, h\u0259m d\u0259 sahibkarlar v\u0259 dövl\u0259t orqanlar\u0131 t\u0259r\u0259find\u0259n çox müsb\u0259t hal kimi d\u0259y\u0259rl\u0259ndirilir”.<\/p>\n

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Vergi M\u0259c\u0259ll\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan dig\u0259r d\u0259yi\u015fikliy\u0259 \u0259sas\u0259n, tibbi xidm\u0259tl\u0259rin al\u0131\u015f\u0131 zaman\u0131 \u018fDV-nin bir hiss\u0259si istehlakç\u0131lara geri öd\u0259nil\u0259c\u0259k. Bu m\u0259qs\u0259dl\u0259 tibb mü\u0259ssis\u0259l\u0259rind\u0259 onlayn n\u0259zar\u0259t-kassa aparatlar\u0131 t\u0259tbiq edil\u0259c\u0259k. Eyni zamanda növb\u0259ti ild\u0259n alkoqollu içkil\u0259r\u0259 v\u0259 tütün m\u0259mulatlar\u0131na, el\u0259c\u0259 d\u0259 avtomobill\u0259r\u0259 gör\u0259 öd\u0259nil\u0259n \u018fDV-nin qaytar\u0131lmas\u0131 dayand\u0131r\u0131lacaq. Bu kimi x\u0259b\u0259rl\u0259rin fonunda insanlar aras\u0131nda “\u018fDV geri al”\u0131n l\u0259\u011fv olunaca\u011f\u0131 il\u0259 ba\u011fl\u0131 da \u015fayi\u0259l\u0259r yay\u0131l\u0131r. Bu x\u0259b\u0259rl\u0259r n\u0259 d\u0259r\u0259c\u0259d\u0259 real ola bil\u0259r? Layih\u0259nin l\u0259\u011fvi günd\u0259m\u0259 g\u0259l\u0259 bil\u0259rmi?<\/p>\n

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\u0130qtisadiyyat Nazirliyi yan\u0131nda Dövl\u0259t Vergi Xidm\u0259ti bildirir ki, 2020-ci ilin may ay\u0131ndan bu gün\u0259d\u0259k “www.edvgerial.az”da 1 milyon 340 mind\u0259n çox istifad\u0259çi qeyd\u0259 al\u0131n\u0131b. “\u018fDV geri al” layih\u0259sinin t\u0259tbiq edildiyi vaxtdan 2021-ci ilin 1-ci rübünün sonunad\u0259k portalda qeydiyyatdan keçmi\u015f istifad\u0259çil\u0259r t\u0259r\u0259find\u0259n iki bank üzr\u0259 ümumilikd\u0259 147 111 792 çek üzr\u0259 60 192 462 manat \u018fDV m\u0259bl\u0259\u011fi geri qaytar\u0131l\u0131b. 2021-ci ilin 1-ci rübü \u0259rzind\u0259 çek \u0259lav\u0259 ed\u0259n mü\u015ft\u0259ril\u0259rin say\u0131nda art\u0131m dinamikas\u0131 mü\u015fahid\u0259 edilib. Yanvar ay\u0131nda portalda qeydiyyatdan keçmi\u015f 779 018 istehlakç\u0131 sistem\u0259 çek \u0259lav\u0259 etmi\u015fdis\u0259, mart ay\u0131nda bu r\u0259q\u0259m 1 026 757 n\u0259f\u0259r\u0259 çat\u0131b ki, bu da “\u018fDV geri al” layih\u0259sin\u0259 olan mara\u011f\u0131n sür\u0259tl\u0259 artmas\u0131n\u0131 göst\u0259rir. Bütövlükd\u0259, 2021-ci ilin 1-ci rübü \u0259rzind\u0259 67 101 388 kassa çeki üzr\u0259 26 770 074 manat \u018fDV m\u0259bl\u0259\u011fi istehlakç\u0131lara geri qaytar\u0131l\u0131b.<\/p>\n

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\u0130qtisadç\u0131 Xalid K\u0259rimli deyir ki, “\u018fDV geri al” layih\u0259si insanlar t\u0259r\u0259find\u0259n maraqla qar\u015f\u0131land\u0131:<\/p>\n

“Bu layih\u0259 rezonans yaratd\u0131, geni\u015f bir sosial t\u0259b\u0259q\u0259ni \u0259hat\u0259 etdi. Alq\u0131-satq\u0131 prosesind\u0259 i\u015ftirak ed\u0259n insanlar\u0131n, dem\u0259k olar ki, ham\u0131s\u0131 bu sistem\u0259 qo\u015fuldu. X.K\u0259rimli bildirir ki, dövl\u0259tin bu layih\u0259ni h\u0259yata keçirm\u0259kd\u0259 bir neç\u0259 \u0259sas m\u0259qs\u0259di var idi: "Birincisi, dövl\u0259t insanlarda maraq oyatd\u0131 ki, onlar ald\u0131qlar\u0131 \u0259\u015fyan\u0131n, \u0259rza\u011f\u0131n çekini t\u0259l\u0259b etsinl\u0259r. Bu çek avtomatik olaraq Vergil\u0259r Nazirliyinin bazas\u0131 il\u0259 \u0259laq\u0259lidir. Sat\u0131\u015flar avtomatik qeydiyyata al\u0131n\u0131r ki, vergid\u0259n yay\u0131nma olmas\u0131n. \u0130kinci \u0259sas m\u0259qs\u0259d na\u011fds\u0131z hesabla\u015fmalar\u0131n geni\u015fl\u0259ndirilm\u0259si idi. Na\u011fds\u0131z hesabla\u015fmalarda – kartla öd\u0259ni\u015fl\u0259rd\u0259ki çekl\u0259rd\u0259 \u018fDV m\u0259bl\u0259\u011fi na\u011fd öd\u0259ni\u015fl\u0259rd\u0259n daha çoxdur. Üçüncü m\u0259qs\u0259d is\u0259 budur ki, dövl\u0259t \u018fDV-ni geri qaytarmaqla sosial v\u0259ziyy\u0259t\u0259 d\u0259 mü\u0259yy\u0259n q\u0259d\u0259r d\u0259st\u0259k vermi\u015f oldu”.<\/p>\n

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X.K\u0259rimlinin sözl\u0259rin\u0259 gör\u0259, dövl\u0259t “\u018fDV geri al”\u0131n t\u0259tbiq olundu\u011fu sah\u0259l\u0259rd\u0259 mü\u0259yy\u0259n d\u0259yi\u015fiklikl\u0259r edib:<\/p>\n

“D\u0259yi\u015fiklikl\u0259rin m\u0259qs\u0259di ondan ibar\u0259tdir ki, dövl\u0259t “\u018fDV geri al”\u0131n istiqam\u0259tini d\u0259qiql\u0259\u015fdirir. Alkoqollu içkil\u0259r, tütün m\u0259hsullar\u0131 v\u0259 avtomobill\u0259r üçün “\u018fDV geri al” l\u0259\u011fv edilir v\u0259 yerin\u0259 tibbi xidm\u0259tl\u0259r, s\u0259hiyy\u0259 üçün öd\u0259nil\u0259n m\u0259bl\u0259\u011f qoyulur. “\u018fDV geri al” sosial layih\u0259dir v\u0259 bu bax\u0131mdan hökum\u0259t daha proqressiv olan tibbi xidm\u0259tl\u0259ri siyah\u0131ya \u0259lav\u0259 edir. Bundan sonra v\u0259t\u0259nda\u015flar x\u0259st\u0259xanalardak\u0131 xidm\u0259tl\u0259r\u0259 gör\u0259 edil\u0259n öd\u0259ni\u015fl\u0259rd\u0259n d\u0259 \u018fDV-ni geri ala bil\u0259c\u0259kl\u0259r”.<\/p>\n

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X.K\u0259rimli deyir ki, “\u018fDV geri al”\u0131n l\u0259\u011fv edil\u0259c\u0259yi il\u0259 ba\u011fl\u0131 deyil\u0259n sözl\u0259r, sad\u0259c\u0259 \u015fayi\u0259d\u0259n ibar\u0259tdir:<\/p>\n

“2022-ci ilin layih\u0259sind\u0259 “\u018fDV geri al”\u0131n l\u0259\u011fv olunmas\u0131 n\u0259z\u0259rd\u0259 tutulmay\u0131b. Ölk\u0259d\u0259 h\u0259l\u0259 \u015f\u0259ffafla\u015fma, na\u011fds\u0131z hesabla\u015fma, sosial m\u0259s\u0259l\u0259l\u0259r tam h\u0259ll olunmay\u0131b ki, bu layih\u0259 günd\u0259likd\u0259n qalxs\u0131n. “\u018fDV geri al”\u0131n l\u0259\u011fvi, h\u0259l\u0259lik günd\u0259likd\u0259 deyil, ancaq t\u0259bii ki, Vergil\u0259r M\u0259c\u0259ll\u0259sin\u0259, zaman\u0131n t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun olaraq bax\u0131l\u0131r v\u0259 düz\u0259li\u015fl\u0259r edilir”.<\/p>\n

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X.K\u0259rimli bildirir ki, insanlar\u0131n bu layih\u0259d\u0259n m\u0259mnuniyy\u0259tini art\u0131rmaq üçün mü\u0259yy\u0259n add\u0131mlar atmaq olar:<\/p>\n

“\u018fDV-nin diferensialla\u015fmas\u0131 m\u0259s\u0259l\u0259si d\u0259 diqq\u0259t m\u0259rk\u0259zind\u0259dir. Növb\u0259ti ill\u0259rd\u0259 sah\u0259l\u0259rd\u0259n as\u0131l\u0131 olaraq \u018fDV-nin f\u0259rqli d\u0259r\u0259c\u0259l\u0259rinin t\u0259tbiqini gör\u0259 bil\u0259rik. Hesab edir\u0259m ki, b\u0259zi sah\u0259l\u0259rd\u0259 “\u018fDV geri al”\u0131n faizi qald\u0131r\u0131la, endiril\u0259, siyah\u0131dan ç\u0131xar\u0131la, \u0259lav\u0259 edil\u0259 bil\u0259r. \u018fDV-ni  \u0259sas istehlak m\u0259hsullar\u0131 üzr\u0259 t\u0259yin etm\u0259k olar. B\u0259zi \u0259rzaq m\u0259hsullar\u0131nda \u018fDV-ni tamam l\u0259\u011fv v\u0259 yaxud 5-10 faiz etm\u0259k olar”.\/\/\/kaspi.az<\/p>\n","protected":false},"excerpt":{"rendered":"

2020-ci ilin may ay\u0131ndan p\u0259rak\u0259nd\u0259 ticar\u0259t v\u0259 ictimai ia\u015f\u0259 obyektl\u0259rind\u0259n al\u0131nm\u0131\u015f mallara gör\u0259 öd\u0259nil\u0259n \u018flav\u0259 D\u0259y\u0259r Vergisinin (\u018fDV) bir hiss\u0259sinin geri qaytar\u0131lmas\u0131n\u0131 n\u0259z\u0259rd\u0259 tutan mexanizm u\u011furla t\u0259tbiq edilir. Na\u011fds\u0131z öd\u0259ni\u015fl\u0259r…<\/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-138634","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\/138634","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=138634"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/138634\/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=138634"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=138634"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=138634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}