{"id":163551,"date":"2022-11-25T19:33:11","date_gmt":"2022-11-25T15:33:11","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=163551","title":{"rendered":"Da\u015f\u0131nmaz \u0259mlaka g\u00f6r\u0259 \u00f6d\u0259nilmi\u015f \u018fDV-nin geri qaytar\u0131lmas\u0131 \u00fc\u00e7\u00fcn portal istifad\u0259y\u0259 verilib"},"content":{"rendered":"<p><strong>Na\u011fds\u0131z qaydada al\u0131nm\u0131\u015f ya\u015fay\u0131\u015f v\u0259 qeyri-ya\u015fay\u0131\u015f sah\u0259l\u0259rin\u0259 g&ouml;r\u0259 &ouml;d\u0259nilmi\u015f \u018fDV-nin bir hiss\u0259sinin qaytar\u0131lmas\u0131 &uuml;zr\u0259 portal istifad\u0259y\u0259 verilib.<\/strong><\/p>\n<p>Bu bar\u0259d\u0259&nbsp;Ucnoqta.az-a D&ouml;vl\u0259t Vergi Xidm\u0259tind\u0259n m\u0259lumat verilib.<br \/>\nM\u0259lum oldu\u011fu kimi, Az\u0259rbaycan Respublikas\u0131 Prezidentinin 25 may 2022-ci il tarixli F\u0259rman\u0131 il\u0259 &ldquo;Fiziki \u015f\u0259xs olan istehlak&ccedil;\u0131lar t\u0259r\u0259find\u0259n Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 bina tikintisi f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259rd\u0259n na\u011fds\u0131z qaydada al\u0131nm\u0131\u015f ya\u015fay\u0131\u015f v\u0259 qeyri-ya\u015fay\u0131\u015f sah\u0259l\u0259rin\u0259 g&ouml;r\u0259 &ouml;d\u0259nilmi\u015f \u0259lav\u0259 d\u0259y\u0259r vergisinin qaytar\u0131lmas\u0131 \u015e\u0259rtl\u0259ri v\u0259 Qaydas\u0131&rdquo; t\u0259sdiq edilib.<\/p>\n<p>F\u0259rman\u0131n icras\u0131 il\u0259 ba\u011fl\u0131 fiziki \u015f\u0259xs olan istehlak&ccedil;\u0131lar t\u0259r\u0259find\u0259n Az\u0259rbaycan Respublikas\u0131 \u0259razisind\u0259 bina tikintisi f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259rd\u0259n na\u011fds\u0131z qaydada al\u0131nm\u0131\u015f ya\u015fay\u0131\u015f v\u0259 qeyri-ya\u015fay\u0131\u015f sah\u0259l\u0259rin\u0259 g&ouml;r\u0259 &ouml;d\u0259nilmi\u015f \u0259lav\u0259 d\u0259y\u0259r vergisinin bir hiss\u0259sinin qaytar\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 MTK t\u0259r\u0259find\u0259n e-qaim\u0259l\u0259rin t\u0259rtib edilm\u0259si v\u0259 al\u0131c\u0131lar t\u0259r\u0259find\u0259n m&uuml;raci\u0259tl\u0259rin edilm\u0259si &uuml;&ccedil;&uuml;n \u0130nternet Vergi \u0130dar\u0259sind\u0259 m&uuml;vafiq portal yarad\u0131l\u0131b (https:\/\/new.e-taxes.gov.az\/eportal\/az\/login\/) v\u0259 21 noyabr 2022-ci il tarixd\u0259n istifad\u0259y\u0259 verilib.<\/p>\n<p>Bel\u0259 ki, bina tikintisi f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r bu portala daxil olaraq al\u0131c\u0131 fiziki \u015f\u0259xs\u0259 qaydalar\u0131n t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun e-qaim\u0259 faktura t\u0259rtib edir, al\u0131c\u0131 is\u0259 &ouml;z n&ouml;vb\u0259sind\u0259 ald\u0131\u011f\u0131 e-qaim\u0259 fakturan\u0131n m\u0259lumatlar\u0131n\u0131n do\u011frulu\u011funu yoxlayaraq t\u0259sdiq edir. Bundan sonra, al\u0131c\u0131 \u015f\u0259xsi kabinetind\u0259 yerl\u0259\u015f\u0259n ke&ccedil;id vasit\u0259sil\u0259 qaydalar\u0131n t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun \u015f\u0259kild\u0259 &ouml;d\u0259ni\u015fl\u0259ri h\u0259yata ke&ccedil;irm\u0259k &uuml;&ccedil;&uuml;n H&ouml;kum\u0259t &Ouml;d\u0259ni\u015f Portal\u0131n\u0131n &ldquo;Kommunal&rdquo; &ouml;d\u0259ni\u015fl\u0259r b&ouml;lm\u0259sinin &ldquo;Ya\u015fay\u0131\u015f v\u0259 qeyri-ya\u015fay\u0131\u015f sah\u0259l\u0259rinin al\u0131\u015f\u0131 &uuml;zr\u0259 &ouml;d\u0259ni\u015fl\u0259r&rdquo; altb&ouml;lm\u0259sin\u0259 daxil olur (Al\u0131c\u0131n\u0131n f\u0259rdi qaydada banka yax\u0131nla\u015faraq &ouml;d\u0259ni\u015fi h\u0259yata ke&ccedil;irm\u0259k imkan\u0131 m&ouml;vcuddur). Burada F\u0130N v\u0259 qaim\u0259nin n&ouml;mr\u0259si bar\u0259d\u0259 m\u0259lumatlar daxil edilm\u0259kl\u0259 &ouml;d\u0259ni\u015fl\u0259r h\u0259yata ke&ccedil;irilir. &Ouml;d\u0259ni\u015fl\u0259r tam etdikd\u0259n sonra al\u0131c\u0131n\u0131n elektron kabinetind\u0259 m&uuml;vafiq \u0259riz\u0259 formas\u0131 doldurulur v\u0259 t\u0259sdiqedici s\u0259n\u0259dl\u0259r \u0259lav\u0259 olunaraq portal vasit\u0259sil\u0259 \u018fDV-nin geri qaytar\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 m&uuml;raci\u0259t edilir.<\/p>\n<p>M&uuml;raci\u0259t avtomatik olaraq vergi orqan\u0131na daxil olur v\u0259 m&uuml;vafiq risk qiym\u0259tl\u0259ndirilm\u0259si apar\u0131l\u0131r. Risk qiym\u0259tl\u0259ndirilm\u0259sinin n\u0259tic\u0259l\u0259ri &uuml;zr\u0259 \u018fDV-nin bir hiss\u0259sinin geri qaytar\u0131lmas\u0131ndan imtina edildikd\u0259, bu bar\u0259d\u0259 \u0259sasland\u0131r\u0131lm\u0131\u015f inzibati akt q\u0259bul olunur v\u0259 2 i\u015f g&uuml;n&uuml; m&uuml;dd\u0259tind\u0259 al\u0131c\u0131n\u0131n elektron kabinet\u0259 g&ouml;nd\u0259rilir. Al\u0131c\u0131 \u018fDV-nin geri qaytar\u0131lmas\u0131ndan imtinadan inzibati qaydada v\u0259 m\u0259hk\u0259m\u0259y\u0259 \u015fikay\u0259t ver\u0259 bil\u0259r.<\/p>\n<p>Ya\u015fay\u0131\u015f v\u0259 qeyri-ya\u015fay\u0131\u015f sah\u0259l\u0259rinin &ccedil;\u0131xar\u0131\u015f\u0131 oldu\u011fu halda fiziki \u015f\u0259xsl\u0259rl\u0259 bina tikintisi f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r aras\u0131nda alq\u0131-satq\u0131 m&uuml;qavil\u0259si notarial qaydada t\u0259sdiq edilir. Bu zaman v\u0259saitin da\u015f\u0131nmaz \u0259mlaka s\u0259r\u0259ncam m&uuml;qavil\u0259l\u0259rinin m&ouml;t\u0259b\u0259rliyini v\u0259 h&uuml;quqi bax\u0131mdan icras\u0131n\u0131n taml\u0131\u011f\u0131n\u0131 t\u0259min etm\u0259k m\u0259qs\u0259dil\u0259 t\u0259r\u0259fl\u0259rin biri-birin\u0259 &ouml;d\u0259m\u0259li olduqlar\u0131 pul m\u0259bl\u0259\u011fl\u0259ri notariusun bankda a&ccedil;d\u0131\u011f\u0131 depozit hesab\u0131 vasit\u0259sil\u0259 k&ouml;&ccedil;&uuml;r&uuml;l&uuml;r. Alq\u0131-satq\u0131 m&uuml;qavil\u0259si notarial qaydada t\u0259sdiql\u0259ndikd\u0259, al\u0131c\u0131 m&uuml;vafiq e-qaim\u0259 fakturan\u0131 notariusa t\u0259qdim etm\u0259li v\u0259 notariusdan &ouml;d\u0259ni\u015fin, m&uuml;vafiq qaydada, \u0259sas m\u0259bl\u0259\u011fini sat\u0131c\u0131n\u0131n bank hesab\u0131na, \u018fDV m\u0259bl\u0259\u011fini is\u0259 \u018fDV depozit hesab\u0131na k&ouml;&ccedil;&uuml;r&uuml;lm\u0259sini t\u0259l\u0259b etm\u0259lidir.<\/p>\n<p>V\u0259t\u0259nda\u015flar m&uuml;raci\u0259t zaman\u0131 &ouml;d\u0259ni\u015f formas\u0131na qoyulan t\u0259l\u0259bl\u0259rl\u0259 yana\u015f\u0131, a\u015fa\u011f\u0131dak\u0131 m\u0259qamlara da diqq\u0259t yetirm\u0259lidirl\u0259r:<\/p>\n<p>Al\u0131c\u0131 ya\u015fay\u0131\u015f v\u0259 qeyri-ya\u015fay\u0131\u015f sah\u0259l\u0259rinin d\u0259y\u0259rini sat\u0131c\u0131ya na\u011fds\u0131z qaydada tam \u015f\u0259kild\u0259 &ouml;d\u0259dikd\u0259n sonra, 90 g&uuml;nd\u0259n gec olmayaraq, \u018fDV-nin qaytar\u0131lmas\u0131 m\u0259qs\u0259dil\u0259 portalda qeydiyyatdan ke&ccedil;\u0259r\u0259k elektron kabinet yaratmal\u0131 v\u0259 m&uuml;vafiq s\u0259n\u0259dl\u0259r \u0259lav\u0259 etm\u0259kl\u0259 elektron kabinet vasit\u0259sil\u0259 m&uuml;raci\u0259tini portala g&ouml;nd\u0259rm\u0259lidir;<\/p>\n<p>Al\u0131c\u0131 eyni binadan 1, yaxud bir ne&ccedil;\u0259 ya\u015fay\u0131\u015f v\u0259 (v\u0259 ya) qeyri-ya\u015fay\u0131\u015f sah\u0259si ald\u0131qda, \u018fDV-nin bir hiss\u0259sinin qaytar\u0131lmas\u0131 mexanizmi al\u0131nm\u0131\u015f sah\u0259l\u0259rin h\u0259r biri &uuml;zr\u0259 500 kvadratmetrd\u0259n &ccedil;ox olmayan hiss\u0259y\u0259 m&uuml;t\u0259nasib &ouml;d\u0259nilmi\u015f \u018fDV-y\u0259 t\u0259tbiq edilir;<\/p>\n<p>\u018fDV bir hiss\u0259si al\u0131nm\u0131\u015f ya\u015fay\u0131\u015f v\u0259 qeyri-ya\u015fay\u0131\u015f sah\u0259l\u0259rinin d\u0259y\u0259ri na\u011fds\u0131z qaydada sat\u0131c\u0131ya tam \u015f\u0259kild\u0259 &ouml;d\u0259nildiyi halda qaytar\u0131l\u0131r;<\/p>\n<p>Qaytar\u0131lacaq \u018fDV m\u0259bl\u0259\u011fi m&uuml;v\u0259kkil bank t\u0259r\u0259find\u0259n bank \u0259m\u0259liyyatlar\u0131n\u0131n apar\u0131lmas\u0131na g&ouml;r\u0259 xidm\u0259t haqlar\u0131 &ccedil;\u0131x\u0131lmaqla al\u0131c\u0131ya 30 i\u015f g&uuml;n&uuml; m&uuml;dd\u0259tind\u0259 m&uuml;v\u0259kkil bank vasit\u0259sil\u0259 qaytar\u0131l\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Na\u011fds\u0131z qaydada al\u0131nm\u0131\u015f ya\u015fay\u0131\u015f v\u0259 qeyri-ya\u015fay\u0131\u015f sah\u0259l\u0259rin\u0259 g&ouml;r\u0259 &ouml;d\u0259nilmi\u015f \u018fDV-nin bir hiss\u0259sinin qaytar\u0131lmas\u0131 &uuml;zr\u0259 portal istifad\u0259y\u0259 verilib. Bu bar\u0259d\u0259&nbsp;Ucnoqta.az-a D&ouml;vl\u0259t Vergi Xidm\u0259tind\u0259n m\u0259lumat verilib. M\u0259lum oldu\u011fu kimi, Az\u0259rbaycan Respublikas\u0131 Prezidentinin&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":[101],"tags":[],"class_list":["post-163551","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\/163551","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=163551"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/163551\/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=163551"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=163551"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=163551"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}