{"id":193542,"date":"2023-12-28T17:14:59","date_gmt":"2023-12-28T13:14:59","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=193542","title":{"rendered":"Mikro sahibkarlara vergi g\u00fcz\u0259\u015ftinin \u015f\u0259rtl\u0259ri d\u0259yi\u015fib"},"content":{"rendered":"<p><strong>Mikro sahibkarl\u0131qdan dig\u0259r sahibkarl\u0131q kateqoriyas\u0131na ke&ccedil;id stimulla\u015fd\u0131r\u0131l\u0131b.<\/strong><\/p>\n<p>APA-n\u0131n x\u0259b\u0259rin\u0259 g&ouml;r\u0259, bu, Prezident \u0130lham \u018fliyevin t\u0259tbiqi bar\u0259d\u0259 f\u0259rman imzalad\u0131\u011f\u0131 Vergi M\u0259c\u0259ll\u0259sin\u0259 d\u0259yi\u015fiklikd\u0259 \u0259ksini tap\u0131b.<\/p>\n<p>Haz\u0131rda q&uuml;vv\u0259d\u0259 olan Vergi M\u0259c\u0259ll\u0259sin\u0259 \u0259sas\u0259n, g\u0259lirl\u0259rin v\u0259 x\u0259rcl\u0259rin u&ccedil;otunu aparan mikro sahibkarl\u0131q subyekti olan f\u0259rdi sahibkarlar\u0131n sahibkarl\u0131q f\u0259aliyy\u0259tind\u0259n g\u0259lirinin 75 faizi g\u0259lir vergisind\u0259n azadd\u0131r .<\/p>\n<p>Qanuna g&ouml;r\u0259, g\u0259l\u0259n il yanvar\u0131n 1-d\u0259n m&uuml;vafiq il &uuml;zr\u0259 orta ayl\u0131q muzdlu i\u015f&ccedil;i say\u0131 3 n\u0259f\u0259rd\u0259n az olmayan v\u0259 m\u0259cburi d&ouml;vl\u0259t sosial s\u0131\u011forta haqlar\u0131 &uuml;zr\u0259 borcu olmayan mikro sahibkarl\u0131q subyekti plan f\u0259rdi sahibkarlar\u0131n sahibkarl\u0131q f\u0259aliyy\u0259tind\u0259n g\u0259lirl\u0259rinin 75 faizi g\u0259lir vergisind\u0259n azad olacaq. M&uuml;vafiq il &uuml;zr\u0259 orta ayl\u0131q muzdlu i\u015f&ccedil;i say\u0131 t\u0259qvim ili \u0259rzind\u0259 muzdlu i\u015f&ccedil;il\u0259rin say\u0131n\u0131n c\u0259ml\u0259n\u0259r\u0259k 12-y\u0259 b&ouml;l&uuml;nm\u0259si yolu il\u0259 m&uuml;\u0259yy\u0259n edil\u0259c\u0259k.<\/p>\n<p>Vergi &ouml;d\u0259yicisi vergi g&uuml;z\u0259\u015ftinin t\u0259tbiqi m\u0259qs\u0259dil\u0259 bu madd\u0259d\u0259 m&uuml;\u0259yy\u0259n edil\u0259n \u015f\u0259rt\u0259 cavab verm\u0259dikd\u0259 v\u0259 n&ouml;vb\u0259ti hesabat ilind\u0259 mikro sahibkarl\u0131q siyas\u0259tind\u0259n dig\u0259r kateqoriya sahibkarl\u0131q subyektin\u0259 ke&ccedil;dikd\u0259 f\u0259rdi sahibkar\u0131n mikro sahibkar oldu\u011fu \u0259vv\u0259lki 3 t\u0259qvim ilinin yekunlar\u0131na g&ouml;r\u0259 hesablanm\u0131\u015f v\u0259 &ouml;d\u0259nilmi\u015f g\u0259lir vergisinin 75 faizi h\u0259cmind\u0259 vergi g&uuml;z\u0259\u015fti m&uuml;\u0259yy\u0259n edilm\u0259kl\u0259 dig\u0259r sahibkarl\u0131q subyekti oldu\u011fu d&ouml;vrd\u0259 g\u0259lir vergisi &ouml;hd\u0259liyind\u0259n &ccedil;\u0131x\u0131lacaq.<\/p>\n<p>H\u0259m&ccedil;inin qeyd olunan vergi g&uuml;z\u0259\u015fti vergi &ouml;d\u0259yicisi t\u0259r\u0259find\u0259n \u0259mt\u0259\u0259siz \u0259m\u0259liyyatlar apar\u0131ld\u0131\u011f\u0131 halda \u0259mt\u0259\u0259siz \u0259m\u0259liyyatlardan yaranan g\u0259lirl\u0259r\u0259 m&uuml;nasib\u0259td\u0259 t\u0259tbiq edilm\u0259y\u0259c\u0259k.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mikro sahibkarl\u0131qdan dig\u0259r sahibkarl\u0131q kateqoriyas\u0131na ke&ccedil;id stimulla\u015fd\u0131r\u0131l\u0131b. APA-n\u0131n x\u0259b\u0259rin\u0259 g&ouml;r\u0259, bu, Prezident \u0130lham \u018fliyevin t\u0259tbiqi bar\u0259d\u0259 f\u0259rman imzalad\u0131\u011f\u0131 Vergi M\u0259c\u0259ll\u0259sin\u0259 d\u0259yi\u015fiklikd\u0259 \u0259ksini tap\u0131b. Haz\u0131rda q&uuml;vv\u0259d\u0259 olan Vergi M\u0259c\u0259ll\u0259sin\u0259 \u0259sas\u0259n, g\u0259lirl\u0259rin&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":[],"tags":[],"class_list":["post-193542","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/193542","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=193542"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/193542\/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=193542"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=193542"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=193542"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}