{"id":158032,"date":"2022-09-15T11:39:17","date_gmt":"2022-09-15T07:39:17","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=158032","title":{"rendered":"Aksizl\u0259rin \u00f6d\u0259ni\u015fl\u0259ri il\u0259 ba\u011fl\u0131 sahibkarlar\u0131n borc \u00f6hd\u0259likl\u0259ri yarana bil\u0259r"},"content":{"rendered":"

Borcu öd\u0259m\u0259d\u0259n aksizli mallar\u0131n istehsal binas\u0131ndan ç\u0131xar\u0131lmas\u0131na gör\u0259 sanksiya t\u0259tbiq olur<\/strong><\/p>\n

Dig\u0259r vergi növl\u0259rind\u0259 oldu\u011fu kimi aksizl\u0259rin öd\u0259ni\u015fl\u0259ri il\u0259 ba\u011fl\u0131 sahibkarlar\u0131n borc öhd\u0259likl\u0259ri yarana bil\u0259r. Bu halda yaranan probleml\u0259ri Vergi v\u0259 Dövl\u0259t Qullu\u011fu üzr\u0259 T\u0259dris M\u0259rk\u0259zinin r\u0259hb\u0259ri T\u0259hm\u0259z Qaçayev “vergiler.az”a aç\u0131qlay\u0131b.<\/p>\n

Vergi M\u0259c\u0259ll\u0259sinin 191.1-ci madd\u0259sin\u0259 \u0259sas\u0259n, aksizl\u0259r üzr\u0259 hesabat dövrü t\u0259qvim ay\u0131d\u0131r. Aksizli mallar istehsal edildikd\u0259 h\u0259r hesabat dövrü üçün vergi tutulan \u0259m\u0259liyyatlar üzr\u0259 aksizl\u0259r hesabat dövründ\u0259n sonrak\u0131 ay\u0131n 20-d\u0259n gec olmayaraq öd\u0259nilm\u0259lidir.<\/p>\n

Misal 1: Siqaret istehsal\u0131 il\u0259 m\u0259\u015f\u011ful olan vergi öd\u0259yicisi mart ay\u0131nda 45.000 \u0259d\u0259d siqaret istehsal edib v\u0259 istehsal binas\u0131n\u0131n hüdudlar\u0131ndan k\u0259nara burax\u0131b. Vergi M\u0259c\u0259ll\u0259sinin 190.3.8-ci madd\u0259sin\u0259 \u0259sas\u0259n, tütünd\u0259n haz\u0131rlanan siqaretl\u0259r v\u0259 onun \u0259v\u0259zedicil\u0259rinin h\u0259r 1.000 \u0259d\u0259din\u0259 38,5 manat aksiz d\u0259r\u0259c\u0259si t\u0259tbiq olunur. Buna \u0259sas\u0259n vergi öd\u0259yicisinin 1.732,5 manat aksiz öhd\u0259liyi yaran\u0131r:<\/p>\n

45000 : 1000 = 45
\n45 x 38.5 = 1.732.5 manat.<\/p>\n

Aksizin öd\u0259nilm\u0259si v\u0259 hesabat\u0131n t\u0259qdim edilm\u0259si üçün son müdd\u0259t növb\u0259ti ay\u0131n, y\u0259ni aprelin 20-dir.
\nVergi M\u0259c\u0259ll\u0259sinin 191.2-ci madd\u0259sind\u0259 göst\u0259rilir ki, vergi öd\u0259yicisinin aksizin öd\u0259ni\u015fi üzr\u0259 borcu varsa, h\u0259min borc yaranandan öd\u0259nil\u0259n\u0259d\u0259k h\u0259yata keçiril\u0259n vergi tutulan \u0259m\u0259liyyatlar üzr\u0259 aksizl\u0259r bu M\u0259c\u0259ll\u0259nin 191.1-ci madd\u0259sinin t\u0259l\u0259bl\u0259rin\u0259 baxmayaraq, h\u0259min \u0259m\u0259liyyatlar\u0131n apar\u0131ld\u0131\u011f\u0131 vaxt öd\u0259nilir v\u0259 vergi öd\u0259yicisinin h\u0259min mallar\u0131 bu mallar üzr\u0259 aksizi öd\u0259y\u0259n\u0259d\u0259k istehsal binas\u0131n\u0131n hüdudlar\u0131ndan k\u0259nara ç\u0131xartma\u011fa hüququ yoxdur.<\/p>\n

Misal 2: F\u0259rz ed\u0259k ki, vergi öd\u0259yicisi \u0259vv\u0259lki hesabat dövründ\u0259n yaranan 1.732,5 manat aksiz borcunu öd\u0259m\u0259yib. Birinci misalda öd\u0259yici göst\u0259ril\u0259n hal üzr\u0259 yaranm\u0131\u015f borcunu aprel ay\u0131n\u0131n 20-d\u0259 öd\u0259m\u0259yi planla\u015fd\u0131r\u0131b. Eyni zamanda, o, aprel ay\u0131n\u0131n 5-d\u0259 30.000 \u0259d\u0259d siqaret istehsal ed\u0259r\u0259k istehsal binas\u0131n\u0131n hüdudlar\u0131ndan k\u0259nara ç\u0131xarmaq niyy\u0259tind\u0259dir. Bu halda, aprel ay\u0131 üzr\u0259 yaranm\u0131\u015f borcun öd\u0259nilm\u0259si üçün \u0259n gec müdd\u0259tin may ay\u0131n\u0131n 20-si olmas\u0131na baxmayaraq, vergi öd\u0259yicisi h\u0259min mallar üzr\u0259 aksiz öd\u0259ni\u015fini etm\u0259li v\u0259 ondan sonra m\u0259hsulu istehsal binas\u0131n\u0131n hüdudlar\u0131ndan k\u0259nara buraxmal\u0131d\u0131r. \u018fks halda vergi öd\u0259yicisin\u0259 5.000 manat maliyy\u0259 sanskiyasi t\u0259tbiq oluna bil\u0259r.<\/p>\n","protected":false},"excerpt":{"rendered":"

Borcu öd\u0259m\u0259d\u0259n aksizli mallar\u0131n istehsal binas\u0131ndan ç\u0131xar\u0131lmas\u0131na gör\u0259 sanksiya t\u0259tbiq olur Dig\u0259r vergi növl\u0259rind\u0259 oldu\u011fu kimi aksizl\u0259rin öd\u0259ni\u015fl\u0259ri il\u0259 ba\u011fl\u0131 sahibkarlar\u0131n borc öhd\u0259likl\u0259ri yarana bil\u0259r. Bu halda yaranan probleml\u0259ri Vergi…<\/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-158032","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/158032","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=158032"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/158032\/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=158032"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=158032"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=158032"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}