{"id":184470,"date":"2023-08-27T15:03:21","date_gmt":"2023-08-27T11:03:21","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=184470","title":{"rendered":"Bu evl\u0259r vergid\u0259n azadd\u0131r &#8211;"},"content":{"rendered":"<p><strong>Vergi M\u0259c\u0259ll\u0259sinin 198.1.1-ci madd\u0259sin\u0259 g&ouml;r\u0259, fiziki \u015f\u0259xsl\u0259r onlar\u0131n x&uuml;susi m&uuml;lkiyy\u0259tind\u0259 olan binalar\u0131n sah\u0259sinin (ya\u015fay\u0131\u015f sah\u0259l\u0259rin\u0259 m&uuml;nasib\u0259td\u0259 &ndash; onlar\u0131n 30 kvadratmetrd\u0259n art\u0131q olan hiss\u0259sinin) h\u0259r kvadratmetrin\u0259 g&ouml;r\u0259 m&uuml;\u0259yy\u0259n edilmi\u015f d\u0259r\u0259c\u0259l\u0259r t\u0259tbiq olunmaqla \u0259mlak vergisi &ouml;d\u0259yirl\u0259r.<\/strong><\/p>\n<p>Ucnoqta.az D&ouml;vl\u0259t Vergi Xidm\u0259tin\u0259 istinadla x\u0259b\u0259r verir ki, \u0259g\u0259r Da\u015f\u0131nmaz \u018fmlak\u0131n D&ouml;vl\u0259t Reyestri Xidm\u0259ti t\u0259r\u0259find\u0259n verilmi\u015f m&uuml;lkiyy\u0259ti t\u0259sdiq ed\u0259n s\u0259n\u0259di yoxdursa, o zaman h\u0259min binaya \u0259mlak vergisi hesablanmamal\u0131d\u0131r. \u018fmlak vergisi yaln\u0131z m&uuml;lkiyy\u0259ti t\u0259sdiq ed\u0259n s\u0259n\u0259di olan \u0259mlaklar &uuml;&ccedil;&uuml;n t\u0259tbiq edilir. Qanunvericilikd\u0259 kup&ccedil;as\u0131 olmayan evl\u0259r\u0259 g&ouml;r\u0259 \u0259mlak vergisi n\u0259z\u0259rd\u0259 tutulmay\u0131b. H\u0259min madd\u0259y\u0259 g&ouml;r\u0259, yaln\u0131z x&uuml;susi m&uuml;lkiyy\u0259td\u0259 olan evl\u0259r &uuml;&ccedil;&uuml;n \u0259mlak vergisi hesablan\u0131r.<\/p>\n<p>Qeyd olunub ki, s\u0259n\u0259di olmayan h\u0259y\u0259tyan\u0131 sah\u0259l\u0259r &uuml;&ccedil;&uuml;n b\u0259l\u0259diyy\u0259l\u0259r t\u0259r\u0259find\u0259n torpaq vergisinin toplan\u0131lmas\u0131na g\u0259ldikd\u0259, qanunvericiliy\u0259 g&ouml;r\u0259, fiziki \u015f\u0259xsl\u0259rin v\u0259 m&uuml;\u0259ssis\u0259l\u0259rin Az\u0259rbaycan \u0259razisind\u0259 m&uuml;lkiyy\u0259tind\u0259 v\u0259 ya istifad\u0259sind\u0259 olan torpaq sah\u0259l\u0259ri vergitutma obyekti say\u0131l\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vergi M\u0259c\u0259ll\u0259sinin 198.1.1-ci madd\u0259sin\u0259 g&ouml;r\u0259, fiziki \u015f\u0259xsl\u0259r onlar\u0131n x&uuml;susi m&uuml;lkiyy\u0259tind\u0259 olan binalar\u0131n sah\u0259sinin (ya\u015fay\u0131\u015f sah\u0259l\u0259rin\u0259 m&uuml;nasib\u0259td\u0259 &ndash; onlar\u0131n 30 kvadratmetrd\u0259n art\u0131q olan hiss\u0259sinin) h\u0259r kvadratmetrin\u0259 g&ouml;r\u0259 m&uuml;\u0259yy\u0259n edilmi\u015f d\u0259r\u0259c\u0259l\u0259r t\u0259tbiq&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":[91],"tags":[],"class_list":["post-184470","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-olkeici"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/184470","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=184470"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/184470\/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=184470"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=184470"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=184470"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}