{"id":193530,"date":"2023-12-28T16:06:09","date_gmt":"2023-12-28T12:06:09","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=193530","title":{"rendered":"Az\u0259rbaycanda Vergi M\u0259c\u0259ll\u0259si d\u0259yi\u015fib –"},"content":{"rendered":"

Prezident \u0130lham \u018fliyev “Vergi M\u0259c\u0259ll\u0259sind\u0259 d\u0259yi\u015fiklik edilm\u0259si haqq\u0131nda” 5 dekabr 2023-cü il tarixli qanunun t\u0259tbiqi v\u0259 bundan ir\u0259li g\u0259l\u0259n bir s\u0131ra m\u0259s\u0259l\u0259l\u0259rin t\u0259nziml\u0259nm\u0259si bar\u0259d\u0259 f\u0259rman imzalay\u0131b.<\/strong><\/p>\n

Ucnoqta.az x\u0259b\u0259r verir ki, f\u0259rmana \u0259sas\u0259n, Nazirl\u0259r Kabineti fiziki \u015f\u0259xsl\u0259rin binalara gör\u0259 \u0259mlak vergisi öd\u0259m\u0259si mexanizminin t\u0259kmill\u0259\u015fdirilm\u0259si il\u0259 ba\u011fl\u0131 t\u0259klifl\u0259rini 6 ay müdd\u0259tind\u0259 haz\u0131rlay\u0131b dövl\u0259t ba\u015fç\u0131s\u0131na t\u0259qdim etm\u0259li, qanundan ir\u0259li g\u0259l\u0259n dig\u0259r m\u0259s\u0259l\u0259l\u0259ri h\u0259ll etm\u0259li, el\u0259c\u0259 d\u0259 a\u015fa\u011f\u0131dak\u0131 normativ hüquqi aktlar\u0131 3 ay müdd\u0259tind\u0259 t\u0259sdiq edib Prezident\u0259 m\u0259lumat verm\u0259lidir:<\/p>\n

– Vergi M\u0259c\u0259ll\u0259sinin 13.2.82-ci madd\u0259sinin ikinci cüml\u0259sin\u0259 uy\u011fun olaraq, vergi öd\u0259yicisinin riskli vergi öd\u0259yicil\u0259rinin siyah\u0131s\u0131na daxil edilm\u0259si v\u0259 h\u0259min siyah\u0131dan ç\u0131xar\u0131lmas\u0131 qaydas\u0131 v\u0259 \u015f\u0259rtl\u0259ri;<\/p>\n

– h\u0259min M\u0259c\u0259ll\u0259nin 15.1.15-4-cü madd\u0259sin\u0259 uy\u011fun olaraq, vergi öd\u0259yicisinin dig\u0259r vergi öd\u0259yicil\u0259rinin vergi orqan\u0131nda olan m\u0259lumatlar\u0131na ç\u0131x\u0131\u015f \u0259ld\u0259 etm\u0259si qaydas\u0131;<\/p>\n

– h\u0259min M\u0259c\u0259ll\u0259nin 16.1.11-13-cü madd\u0259sin\u0259 uy\u011fun olaraq, taksi sifari\u015fi operatorlar\u0131 t\u0259r\u0259find\u0259n malik olduqlar\u0131 informasiya sistemi vasit\u0259sil\u0259 \u0130qtisadiyyat Nazirliyi yan\u0131nda Dövl\u0259t Vergi Xidm\u0259tinin elektron informasiya sistemin\u0259 ötürülm\u0259li olan ayl\u0131q m\u0259lumatlar\u0131n siyah\u0131s\u0131;<\/p>\n

– h\u0259min M\u0259c\u0259ll\u0259nin 85.6.2-ci madd\u0259sinin ikinci cüml\u0259sin\u0259 uy\u011fun olaraq, vergi öd\u0259yicisinin vergi borcunu öd\u0259m\u0259 qabiliyy\u0259tinin mü\u0259yy\u0259nl\u0259\u015fdirilm\u0259si qaydas\u0131;<\/p>\n

– h\u0259min M\u0259c\u0259ll\u0259nin 102.1.14.33-cü madd\u0259sin\u0259 uy\u011fun olaraq, d\u0259niz n\u0259qliyyat\u0131nda xarici da\u015f\u0131maç\u0131l\u0131qla m\u0259\u015f\u011ful olan ticar\u0259t donanmas\u0131n\u0131n hey\u0259t üzvl\u0259rin\u0259 v\u0259zif\u0259 maa\u015flar\u0131na veril\u0259n ayl\u0131q \u0259lav\u0259 pul t\u0259minat\u0131n\u0131n m\u0259bl\u0259\u011fi;<\/p>\n

– h\u0259min M\u0259c\u0259ll\u0259nin 111.4-cü madd\u0259sin\u0259 uy\u011fun olaraq, müflis elan olunmu\u015f banklar\u0131n vergitutma m\u0259qs\u0259dl\u0259ri üçün xüsusi ehtiyatlar\u0131n\u0131n yarad\u0131lmas\u0131 qaydas\u0131;<\/p>\n

– h\u0259min M\u0259c\u0259ll\u0259nin 119.2-ci madd\u0259sin\u0259 uy\u011fun olaraq, nümay\u0259nd\u0259lik x\u0259rcl\u0259rinin, i\u015fçil\u0259rin m\u0259nzil v\u0259 yem\u0259k x\u0259rcl\u0259rinin, el\u0259c\u0259 d\u0259 \u0259m\u0259k \u015f\u0259raiti z\u0259r\u0259rli, a\u011f\u0131r olan v\u0259 yeralt\u0131 i\u015fl\u0259rd\u0259 çal\u0131\u015fan i\u015fçil\u0259r\u0259 veril\u0259n müalic\u0259-profilaktik yem\u0259kl\u0259rl\u0259, süd v\u0259 ona b\u0259rab\u0259r tutulan dig\u0259r m\u0259hsullar v\u0259 vasit\u0259l\u0259rl\u0259 ba\u011fl\u0131 x\u0259rcl\u0259rin g\u0259lird\u0259n ç\u0131x\u0131lmas\u0131 normalar\u0131 v\u0259 qaydas\u0131;<\/p>\n

– h\u0259min M\u0259c\u0259ll\u0259nin 164.1.25-ci madd\u0259sin\u0259 uy\u011fun olaraq, idxal\u0131 \u0259lav\u0259 d\u0259y\u0259r vergisind\u0259n azad edil\u0259n lizinq müqavil\u0259sinin obyekti olan \u0259sas v\u0259saitl\u0259rin siyah\u0131s\u0131;<\/p>\n

– h\u0259min M\u0259c\u0259ll\u0259nin 164.1.31-ci madd\u0259sin\u0259 uy\u011fun olaraq, idxal\u0131 v\u0259 sat\u0131\u015f\u0131 \u0259lav\u0259 d\u0259y\u0259r vergisind\u0259n azad edil\u0259n mineral gübr\u0259l\u0259rin v\u0259 pestisidl\u0259rin siyah\u0131s\u0131;<\/p>\n

\u0130qtisadiyyat Nazirliyi is\u0259 2024-cü il iyulun 1-n\u0259 q\u0259d\u0259r tütün m\u0259mulatlar\u0131n\u0131 ölk\u0259y\u0259 idxal ed\u0259n v\u0259 yaxud ölk\u0259 \u0259razisind\u0259 istehsal ed\u0259n bütün sifari\u015fçil\u0259rin Dövl\u0259t Vergi Xidm\u0259tinin Vahid Dövl\u0259t Avtomatla\u015fd\u0131r\u0131lm\u0131\u015f M\u0259lumat (“T\u0259qib v\u0259 \u0130zl\u0259m\u0259”) Sistemin\u0259 qo\u015fulmas\u0131n\u0131 t\u0259min etm\u0259li, qanundan ir\u0259li g\u0259l\u0259n dig\u0259r m\u0259s\u0259l\u0259l\u0259ri h\u0259ll etm\u0259lidir.<\/p>\n","protected":false},"excerpt":{"rendered":"

Prezident \u0130lham \u018fliyev “Vergi M\u0259c\u0259ll\u0259sind\u0259 d\u0259yi\u015fiklik edilm\u0259si haqq\u0131nda” 5 dekabr 2023-cü il tarixli qanunun t\u0259tbiqi v\u0259 bundan ir\u0259li g\u0259l\u0259n bir s\u0131ra m\u0259s\u0259l\u0259l\u0259rin t\u0259nziml\u0259nm\u0259si bar\u0259d\u0259 f\u0259rman imzalay\u0131b. Ucnoqta.az x\u0259b\u0259r verir ki,…<\/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-193530","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/193530","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=193530"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/193530\/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=193530"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=193530"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=193530"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}