{"id":163837,"date":"2022-11-29T15:40:46","date_gmt":"2022-11-29T11:40:46","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=163837","title":{"rendered":"M\u0259nzil alan zaman 50 min \u018fDV \u00f6d\u0259nibs\u0259, 15 min geri qaytar\u0131lacaq<\/b><\/font>"},"content":{"rendered":"

Na\u011fds\u0131z qaydada al\u0131nm\u0131\u015f ya\u015fay\u0131\u015f v\u0259 qeyri-ya\u015fay\u0131\u015f sah\u0259l\u0259ri üçün öd\u0259nilmi\u015f \u0259lav\u0259 d\u0259y\u0259r vergisinin bir hiss\u0259sinin qaytar\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 elektron qaim\u0259l\u0259rin t\u0259rtib edilm\u0259si v\u0259 al\u0131c\u0131lar t\u0259r\u0259find\u0259n müraci\u0259tl\u0259rin edilm\u0259si üçün portal (https:\/\/new.e-taxes.gov.az\/eportal\/az\/login\/<\/a>) istifad\u0259y\u0259 verilib. Vergi M\u0259c\u0259ll\u0259sinin 165.6-c\u0131 madd\u0259sin\u0259 uy\u011fun olaraq fiziki \u015f\u0259xs olan istehlakç\u0131lar t\u0259r\u0259find\u0259n bina tikintisi f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259rd\u0259n na\u011fds\u0131z qaydada al\u0131nm\u0131\u015f \u0259mlaka gör\u0259 öd\u0259nilmi\u015f \u0259lav\u0259 d\u0259y\u0259r vergisinin qaytar\u0131lmas\u0131 \u015f\u0259rtl\u0259ri v\u0259 qaydas\u0131 mü\u0259yy\u0259nl\u0259\u015fdirilib.<\/strong><\/p>\n

Ucnoqta.az x\u0259b\u0259r verir ki, bu bar\u0259d\u0259 Milli M\u0259clisin deputat\u0131 Vüqar Bayramov deyib. 
\nDeputat bildirib ki, \u018fDV-nin geri qaytar\u0131lmas\u0131 ist\u0259r ya\u015fay\u0131\u015f, ist\u0259rs\u0259 d\u0259 qeyr-ya\u015fay\u0131\u015f \u0259mlak na\u011fds\u0131z \u015f\u0259kild\u0259 al\u0131nd\u0131qda t\u0259tbiq olunur: "Qeyd ed\u0259k ki, haz\u0131rda \u0259mlak sat\u0131\u015f\u0131 na\u011fds\u0131z, y\u0259ni banklar vasit\u0259si il\u0259 h\u0259yata keçirilir. Bu zaman v\u0259saitin geri qaytar\u0131lmas\u0131 t\u0259qdim edilmi\u015f elektron qaim\u0259-faktura üzr\u0259 \u0259mlak\u0131n qiym\u0259tind\u0259n (\u018fDV il\u0259 birlikd\u0259) as\u0131l\u0131 olmayaraq t\u0259tbiq edil\u0259c\u0259k. Geri qaytar\u0131lan v\u0259sait al\u0131c\u0131n\u0131n bank hesab\u0131na köçürül\u0259c\u0259k. M\u0259s\u0259l\u0259n, al\u0131c\u0131 m\u0259nzil alan zaman 50 min manat \u018fDV öd\u0259yibs\u0259, h\u0259min v\u0259saitin 15 min manat\u0131 al\u0131c\u0131n\u0131n hesab\u0131na qaytar\u0131lacaq. Bununla da al\u0131c\u0131n\u0131n öd\u0259diyi v\u0259saitin bir hiss\u0259sin\u0259 bonus olaraq ona geri qaytar\u0131lacaq”.<\/p>\n

Kreditl\u0259 al\u0131nan \u0259mlaka gör\u0259 \u018fDV geri qaytar\u0131lacaqm\u0131 sual\u0131na is\u0259 g\u0259linc\u0259 deputat qeyd edib ki, \u018fDV-nin geri qaytar\u0131lmas\u0131 \u0259mlak\u0131n d\u0259y\u0259ri na\u011fds\u0131z qaydada sat\u0131c\u0131ya tam \u015f\u0259kild\u0259 öd\u0259nildiyi halda qaytar\u0131l\u0131r: “\u018fmlak\u0131n al\u0131nmas\u0131 üçün hiss\u0259-hiss\u0259 öd\u0259ni\u015f edil\u0259rs\u0259, \u018fDV \u0259mlak sah\u0259l\u0259rinin tam d\u0259y\u0259ri na\u011fds\u0131z qaydada öd\u0259nildikd\u0259n sonra müv\u0259kkil bank t\u0259r\u0259find\u0259n al\u0131c\u0131n\u0131n bank hesab\u0131na köçürülür”.<\/p>\n

V.Bayramov \u0259lav\u0259 edib ki, qaydalara \u0259sas\u0259n, al\u0131c\u0131 eyni binadan bir v\u0259 ya bir neç\u0259 \u0259mlak ald\u0131qda, \u018fDV-nin qaytar\u0131lmas\u0131 al\u0131nm\u0131\u015f ya\u015fay\u0131\u015f sah\u0259sinin 500 kvadratmetrd\u0259n v\u0259 qeyri-ya\u015fay\u0131\u015f sah\u0259sinin 500 kvadratmetrd\u0259n çox olmayan hiss\u0259sin\u0259 müt\u0259nasib öd\u0259nilmi\u015f \u018fDV-y\u0259 t\u0259tbiq edilir: “Al\u0131c\u0131n\u0131n eyni binadan sah\u0259si 500 kvadratmetrd\u0259n art\u0131q olan bir neç\u0259 ya\u015fay\u0131\u015f v\u0259 ya qeyri-ya\u015fay\u0131\u015f sah\u0259si almas\u0131 zaman\u0131 \u0259mlak sah\u0259l\u0259rinin bir kvadratmetrinin sat\u0131\u015f qiym\u0259ti f\u0259rqli olduqda, \u018fDV-nin qaytar\u0131lmas\u0131 m\u0259qs\u0259dil\u0259 500 kvadratmetr hiss\u0259 mü\u0259yy\u0259n edil\u0259rk\u0259n, bir kvadratmetrinin sat\u0131\u015f qiym\u0259ti daha yüks\u0259k olan \u0259mlak sah\u0259si \u0259sas götürülür. Y\u0259ni, v\u0259t\u0259nda\u015f eyni binadan f\u0259rqli qiym\u0259t\u0259 3 m\u0259nzil al\u0131b. Qiym\u0259tl\u0259r f\u0259rqli oldu\u011fundan öd\u0259nil\u0259n \u018fDV m\u0259bl\u0259\u011fi d\u0259 d\u0259yi\u015fir. M\u0259s\u0259l\u0259n, bir m\u0259nzil üzr\u0259 \u018fDV m\u0259bl\u0259\u011fi 50 min, dig\u0259ri üzr\u0259 55, sonuncu üzr\u0259 60 min manat olub. Bu zaman \u018fDV öd\u0259nilm\u0259si 60 min manata \u0259sas\u0259n h\u0259yata keçiril\u0259c\u0259k”.<\/p>\n

Deputat\u0131n sözl\u0259rin\u0259 gör\u0259, müt\u0259nasib öd\u0259nilmi\u015f \u018fDV-\u0259 hesablanman\u0131n mahiyy\u0259ti ondan ibar\u0259tdir ki, \u0259g\u0259r v\u0259t\u0259nda\u015f\u0131n ald\u0131\u011f\u0131 \u0259mlak\u0131n sah\u0259si 600 kvadratmetrdirs\u0259, o zaman onun 500 kvadratmetrin\u0259 gör\u0259 öd\u0259diyi m\u0259bl\u0259\u011f\u0259 \u0259sas\u0259n \u018fDV n\u0259z\u0259r\u0259 al\u0131n\u0131r v\u0259 geri qaytar\u0131l\u0131r. Bu zaman al\u0131nan \u0259mlak\u0131n 1 kvadratmetrin\u0259 dü\u015f\u0259n m\u0259bl\u0259\u011f\u0259 \u0259sas\u0259n hesablama apar\u0131l\u0131r. M\u0259s\u0259l\u0259n, 600 min kvadratmetr sah\u0259si olan \u0259mlaka 900 min manat öd\u0259nilibs\u0259 bu o dem\u0259kdir ki, \u0259mlak\u0131n 1 kvadratmetrinin qiym\u0259ti 1500 manatd\u0131r. Bu zaman 750 min manatl\u0131q hiss\u0259sinin \u018fDV-si hesablan\u0131r (18 faiz) v\u0259 h\u0259min m\u0259bl\u0259\u011fin 30 faizi al\u0131c\u0131ya qaytar\u0131l\u0131r”.<\/p>\n

“\u018fmlak\u0131n al\u0131nmas\u0131na gör\u0259 na\u011fds\u0131z qaydada öd\u0259nilmi\u015f \u018fDV al\u0131c\u0131 t\u0259r\u0259find\u0259n portala müraci\u0259tin daxil edildiyi tarixd\u0259n 30 i\u015f günü müdd\u0259tind\u0259 qaytar\u0131lacaq. T\u0259krar bazardan \u0259mlak alan zaman \u018fDV öd\u0259ni\u015fi olmad\u0131qda v\u0259saitin geri qaytar\u0131lmas\u0131 h\u0259yata keçirilm\u0259y\u0259c\u0259k. \u018fDV o zaman geri qaytar\u0131l\u0131r ki, h\u0259min alq\u0131-satq\u0131da \u018fDV öd\u0259ni\u015fi h\u0259yata keçirilsin” – V.Bayramov vur\u011fulay\u0131b.<\/p>\n","protected":false},"excerpt":{"rendered":"

Na\u011fds\u0131z qaydada al\u0131nm\u0131\u015f ya\u015fay\u0131\u015f v\u0259 qeyri-ya\u015fay\u0131\u015f sah\u0259l\u0259ri üçün öd\u0259nilmi\u015f \u0259lav\u0259 d\u0259y\u0259r vergisinin bir hiss\u0259sinin qaytar\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 elektron qaim\u0259l\u0259rin t\u0259rtib edilm\u0259si v\u0259 al\u0131c\u0131lar t\u0259r\u0259find\u0259n müraci\u0259tl\u0259rin edilm\u0259si üçün portal (https:\/\/new.e-taxes.gov.az\/eportal\/az\/login\/) istifad\u0259y\u0259…<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[101],"tags":[],"class_list":["post-163837","post","type-post","status-publish","format-standard","hentry","category-cemiyyet"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/163837","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=163837"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/163837\/revisions"}],"wp:attachment":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=163837"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=163837"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=163837"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}