{"id":167616,"date":"2023-01-14T10:17:37","date_gmt":"2023-01-14T06:17:37","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=167616","title":{"rendered":"\u018fhalinin banklardak\u0131 pullar\u0131ndan vergi tutulacaq?"},"content":{"rendered":"

Az\u0259rbaycanda fiziki \u015f\u0259xsl\u0259rin \u0259man\u0259tl\u0259ri üzr\u0259 öd\u0259nil\u0259n illik faiz g\u0259lirl\u0259ri fevral\u0131n 1-d\u0259n yenid\u0259n vergiy\u0259 c\u0259lb edil\u0259 bil\u0259r. Bel\u0259 ki, Vergi M\u0259c\u0259ll\u0259sin\u0259 gör\u0259, 2016-c\u0131 il fevral\u0131n 1-d\u0259n etibar\u0259n 7 il müdd\u0259tind\u0259 yerli bank v\u0259 xarici bank\u0131n Az\u0259rbaycanda f\u0259aliyy\u0259t göst\u0259r\u0259n filial\u0131 t\u0259r\u0259find\u0259n fiziki \u015f\u0259xsl\u0259rin \u0259man\u0259ti üzr\u0259 öd\u0259nil\u0259n illik faiz g\u0259lirl\u0259ri vergid\u0259n azadd\u0131r. <\/strong><\/p>\n

“Qafqazinfo”nun m\u0259lumat\u0131na gör\u0259, \u0259man\u0259tl\u0259rin faizl\u0259rinin vergid\u0259n azad olunmas\u0131 milli valyutan\u0131n 2015-ci ilin fevral v\u0259 dekabr aylar\u0131ndak\u0131 devalvasiyas\u0131 fonunda maliyy\u0259 sabitliyin\u0259 nail olunmas\u0131 m\u0259qs\u0259dil\u0259 at\u0131lan add\u0131mlardan biri idi. Bel\u0259 ki, h\u0259min vaxt manat\u0131n ucuzla\u015fmas\u0131ndan sonra \u0259hali banklardak\u0131 milli valyutada olan \u0259man\u0259tl\u0259rini ç\u0131xarma\u011fa ba\u015flam\u0131\u015fd\u0131. Banklardan ç\u0131xar\u0131lan v\u0259saitl\u0259r xarici valyuta al\u0131nmas\u0131na yön\u0259ldirilirdi. \u018fg\u0259r 2015-ci ilin dekabr ay\u0131nda fiziki \u015f\u0259xsl\u0259rin banklarda 9 milyard 473,9 milyon manat m\u0259bl\u0259\u011find\u0259 \u0259man\u0259tl\u0259ri var idis\u0259, bir ay sonra –  2016-ci ilin yanvarda bu m\u0259bl\u0259\u011f 830,6 milyon manat v\u0259 ya 8,8 faiz azalaraq 8 milyard 643,3 milyon manata enmi\u015fdi. Bu bax\u0131mdan prosesin qar\u015f\u0131s\u0131n\u0131n al\u0131nmas\u0131 istiqam\u0259tind\u0259 at\u0131lan kompleks t\u0259dbirl\u0259rd\u0259n biri d\u0259 \u0259man\u0259tl\u0259rin faizl\u0259rinin vergid\u0259n azad edilm\u0259si oldu. Bununla da \u0259vv\u0259lc\u0259 3 il müdd\u0259ti \u0259hat\u0259 ed\u0259n azadolmaya daha sonra da 4 il d\u0259 \u0259lav\u0259 edil\u0259r\u0259k 7 il\u0259 çatd\u0131r\u0131ld\u0131. <\/p>\n

Lakin ilk d\u0259f\u0259 deyildi ki, \u0259man\u0259tl\u0259rin faizl\u0259ri vergid\u0259n azad edilirdi. Bel\u0259 ki, \u0259man\u0259ti üzr\u0259 öd\u0259nil\u0259n illik faiz g\u0259lirl\u0259rinin vergiy\u0259 c\u0259lb edilm\u0259sin\u0259 2015-ci ilin yanvar ay\u0131n\u0131n 1-d\u0259n ba\u015flam\u0131\u015fd\u0131. Bu bax\u0131mdan 2014-cü ilin dekbar\u0131n 31-d\u0259k d\u0259 fiziki \u015f\u0259xsl\u0259rin \u0259man\u0259ti üzr\u0259 öd\u0259nil\u0259n illik faiz g\u0259lirl\u0259ri vergid\u0259n azad idi.   <\/p>\n

Milli M\u0259clisin \u0130qtisadi siyas\u0259t, s\u0259naye v\u0259 sahibkarl\u0131q komit\u0259sinin s\u0259dri Tahir Mirki\u015fili sayt\u0131m\u0131za bildirib ki, sözüged\u0259n müdd\u0259tin uzad\u0131l\u0131b-uzad\u0131lmayaca\u011f\u0131 parlamentin üzvl\u0259ri t\u0259tild\u0259n qay\u0131dandan (yanvar\u0131n 15-d\u0259n) sonra m\u0259lum olacaq. H\u0259l\u0259 ki, bu bar\u0259d\u0259 heç bir m\u0259lumat yoxdur. <\/p>\n

Parlamentin \u0130qtisadi siyas\u0259t, s\u0259naye v\u0259 sahibkarl\u0131q komit\u0259sinin üzvü Vüqar Bayramovun “Qafqazinfo”ya aç\u0131qlamas\u0131na gör\u0259 is\u0259 Vergi M\u0259c\u0259ll\u0259sin\u0259 edil\u0259n son d\u0259yi\u015fiklikl\u0259rd\u0259 bu madd\u0259 üzr\u0259 güz\u0259\u015ft müdd\u0259tinin uzad\u0131lmas\u0131 n\u0259z\u0259rd\u0259 tutulmay\u0131b. Lakin deputat hesab edir ki, az m\u0259bl\u0259\u011fd\u0259 depoziti olan v\u0259t\u0259nda\u015flar\u0131n g\u0259lirin\u0259 t\u0259sir göst\u0259rm\u0259m\u0259si üçün bel\u0259 \u0259man\u0259tl\u0259r üzr\u0259 differensial olmaqla güz\u0259\u015ft müdd\u0259tinin uzad\u0131lmas\u0131 m\u0259qs\u0259d\u0259uy\u011fundur: “Bu müdd\u0259tin bitm\u0259sinin xüsus\u0259n az m\u0259bl\u0259\u011fd\u0259 depoziti olan v\u0259t\u0259nda\u015flar\u0131m\u0131z\u0131n g\u0259lirin\u0259 t\u0259sir göst\u0259rm\u0259m\u0259si üçün a\u015fa\u011f\u0131 m\u0259bl\u0259\u011fli \u0259man\u0259tl\u0259r üzr\u0259 differensial olaraq güz\u0259\u015ft müdd\u0259tinin uzad\u0131lmas\u0131 m\u0259qs\u0259d\u0259uy\u011fun olard\u0131. Çünki kiçik \u0259man\u0259tl\u0259r üzr\u0259 g\u0259lir vergisinin t\u0259tbiqi h\u0259min v\u0259t\u0259nda\u015flar\u0131m\u0131z\u0131n depozit qazanclar\u0131n\u0131 azaldacaq”.<\/p>\n

\u018fman\u0259tl\u0259r üzr\u0259 illik faiz g\u0259lirl\u0259rinin vergid\u0259n azadolma müdd\u0259ti art\u0131r\u0131lmasa, 10 faizl\u0259 vergiy\u0259 c\u0259lb edil\u0259c\u0259k. Vergi M\u0259c\u0259ll\u0259sin\u0259 gör\u0259, bu halda fiziki \u015f\u0259xsin faiz g\u0259lirl\u0259rind\u0259n 10 faiz d\u0259r\u0259c\u0259si il\u0259 öd\u0259m\u0259 m\u0259nb\u0259yind\u0259n vergi tutulur. M\u0259s\u0259l\u0259n, banka illik 8 faizl\u0259 10 min manat m\u0259bl\u0259\u011find\u0259 \u0259man\u0259tiniz varsa, illik \u0259ld\u0259 ed\u0259c\u0259yiniz 800 manat\u0131n 10 faizi m\u0259bl\u0259\u011find\u0259 – 80 manat vergi tutulacaq.   <\/p>\n

Lakin burada güz\u0259\u015ft d\u0259 n\u0259z\u0259rd\u0259 tutula bil\u0259r. Söhb\u0259t ondan gedir ki, vergid\u0259n azadolmaya q\u0259d\u0259r – 2016-ci iin fevral\u0131n 1-d\u0259k olan müdd\u0259td\u0259 fiziki \u015f\u0259xsl\u0259rin \u0259man\u0259tl\u0259ri üzr\u0259 öd\u0259nil\u0259n illik faiz g\u0259lirl\u0259rinin 500 manatad\u0259k olan hiss\u0259si g\u0259lir vergisind\u0259n azad edilirdi. Bel\u0259 olan halda 800 manatl\u0131q faiz g\u0259lirinin 500 manat\u0131 ç\u0131x\u0131lmaqla yaln\u0131z 300 manat\u0131 vergiy\u0259 c\u0259lb edil\u0259 bil\u0259r. Faiz g\u0259lirind\u0259n verginin 10 faiz d\u0259r\u0259c\u0259si il\u0259 vergiy\u0259 c\u0259lb edildiyini n\u0259z\u0259r\u0259 alanda bu, illik 30 manat vergi dem\u0259kdir. Ba\u015fqa sözl\u0259, hesablanm\u0131\u015f 800 manat\u0131n 770 manat\u0131 \u0259man\u0259tçiy\u0259 verilir, 30 manat is\u0259 vergi tutularaq büdc\u0259y\u0259 köçürülür. Bu halda daha kiçik m\u0259bl\u0259\u011fl\u0259rd\u0259 v\u0259 ya a\u015fa\u011f\u0131 faizl\u0259 yerl\u0259\u015fdirilmi\u015f \u0259man\u0259tl\u0259r üzr\u0259 faiz g\u0259lirl\u0259rind\u0259n tutulacaq vergi m\u0259bl\u0259\u011fl\u0259ri daha az ola v\u0259 ya ümumiyy\u0259tl\u0259, olmaya bil\u0259r.<\/p>\n

Ancaq ist\u0259nil\u0259n halda \u0259man\u0259t faizl\u0259rind\u0259n vergi tutulmas\u0131n\u0131n banklar\u0131n \u0259man\u0259t portfelind\u0259 ciddi kiçilm\u0259 yaradaca\u011f\u0131 real görünmür. Öt\u0259n il ikir\u0259q\u0259mli inflyasiya \u015f\u0259raitind\u0259 real g\u0259lirliyinin m\u0259nfi olmas\u0131na baxmayaraq yanvar-noyabr aylar\u0131 \u0259rzind\u0259 fiziki \u015f\u0259xsl\u0259rin \u0259man\u0259tl\u0259rind\u0259 20,3 faiz art\u0131m qeyd\u0259 al\u0131n\u0131b. M\u0259s\u0259l\u0259 buras\u0131ndad\u0131r ki, \u0259man\u0259tl\u0259rin s\u0131\u011fortalanmas\u0131 mexanizminin, milli valyutan\u0131n m\u0259z\u0259nn\u0259sinin sabit qalmaqda davam etm\u0259si v\u0259 \u0259halinin investisiya ed\u0259c\u0259yi al\u0259tl\u0259rin m\u0259hdud olmas\u0131 \u015f\u0259raitind\u0259 bank \u0259man\u0259ti haz\u0131rda \u0259n \u0259lveri\u015fli passiv yat\u0131r\u0131m üsuludur. Bu bax\u0131mdan faizl\u0259rinin vergiy\u0259 c\u0259lb edilm\u0259sinin fiziki \u015f\u0259xsl\u0259r üçün \u0259man\u0259tl\u0259rin c\u0259lbediciliyini azaldaca\u011f\u0131 inand\u0131r\u0131c\u0131 deyil.      <\/p>\n

M\u0259rk\u0259zi Bank\u0131n m\u0259lumat\u0131na gör\u0259, öt\u0259n ilin dekabr ay\u0131n\u0131n \u0259vv\u0259lin\u0259 \u0259halinin banklarda 11 milyard 339,9 milyon manat m\u0259bl\u0259\u011find\u0259 \u0259man\u0259ti olub. Bunun 5 milyard 281,9 milyon manat\u0131 v\u0259 ya 46,6 faizi t\u0259l\u0259bli, y\u0259ni banklardan h\u0259r an ç\u0131xar\u0131lmas\u0131 mümkün olan \u0259man\u0259tl\u0259rdir.  <\/p>\n

\u018fman\u0259tl\u0259ri üzr\u0259 öd\u0259nil\u0259n illik faiz g\u0259lirl\u0259ri vergid\u0259n azad edil\u0259nd\u0259 2016-c\u0131 ilin fevral ay\u0131n\u0131n 1-n\u0259 fiziki \u015f\u0259xsl\u0259rin banklarda  8 milyard 643,3 milyon manat m\u0259bl\u0259\u011find\u0259 \u0259man\u0259tl\u0259ri var idi. <\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Az\u0259rbaycanda fiziki \u015f\u0259xsl\u0259rin \u0259man\u0259tl\u0259ri üzr\u0259 öd\u0259nil\u0259n illik faiz g\u0259lirl\u0259ri fevral\u0131n 1-d\u0259n yenid\u0259n vergiy\u0259 c\u0259lb edil\u0259 bil\u0259r. Bel\u0259 ki, Vergi M\u0259c\u0259ll\u0259sin\u0259 gör\u0259, 2016-c\u0131 il fevral\u0131n 1-d\u0259n etibar\u0259n 7 il müdd\u0259tind\u0259 yerli…<\/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-167616","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\/167616","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=167616"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/167616\/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=167616"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=167616"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=167616"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}