{"id":194758,"date":"2024-01-19T10:30:11","date_gmt":"2024-01-19T06:30:11","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=194758","title":{"rendered":"Bu evl\u0259rd\u0259n \u0259mlak vergisi t\u0259l\u0259b edilm\u0259si"},"content":{"rendered":"

2024-cü il daxil olandan Az\u0259rbaycanda b\u0259zi b\u0259l\u0259diyy\u0259l\u0259r xüsusi mülkiyy\u0259ti t\u0259sdiq ed\u0259n s\u0259n\u0259di ("kupça") olmayan f\u0259rdi evl\u0259rin sakinl\u0259rin\u0259 bildiri\u015f gönd\u0259r\u0259r\u0259k onlardan \u0259mlak v\u0259 torpaq vergisinin öd\u0259nilm\u0259sini t\u0259l\u0259b edirl\u0259r. H\u0259tta v\u0259t\u0259nda\u015flara t\u0259qdim edil\u0259n t\u0259diyy\u0259 bildiri\u015fl\u0259rind\u0259 xüsusi olaraq bildirilir ki, vergini mü\u0259yy\u0259n edilmi\u015f müdd\u0259t \u0259rzind\u0259 öd\u0259m\u0259s\u0259l\u0259r, Vergi M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq, onlar\u0131n öd\u0259nilm\u0259mi\u015f vergi m\u0259bl\u0259\u011fin\u0259 0,1 faiz m\u0259bl\u0259\u011find\u0259 \u0259lav\u0259 öd\u0259ni\u015f hesablanacaq v\u0259 maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edil\u0259c\u0259k. Bununla da, b\u0259l\u0259diyy\u0259l\u0259r v\u0259t\u0259nda\u015flar\u0131 h\u0259min vergil\u0259rin onlar t\u0259r\u0259find\u0259n qanunauy\u011fun \u015f\u0259kild\u0259 toplan\u0131ld\u0131\u011f\u0131na inand\u0131rmaq ist\u0259yirl\u0259r.<\/strong><\/p>\n

Maraql\u0131d\u0131r, bu m\u0259s\u0259l\u0259 qanunvericilikd\u0259 nec\u0259 t\u0259nziml\u0259nir? B\u0259l\u0259diyy\u0259l\u0259rin bu t\u0259l\u0259bi qanunidirmi?<\/p>\n

Dövl\u0259t Vergi Xidm\u0259tind\u0259n “Yeni Sabah”\u0131n sor\u011fusuna cavab olaraq bildirilib ki, \u0259mlak vergisi yaln\u0131z mülkiyy\u0259ti t\u0259sdiq ed\u0259n s\u0259n\u0259di olan \u0259mlaklar üçün t\u0259tbiq edilir. <\/p>\n

“Vergi M\u0259c\u0259ll\u0259sinin 198.1.1-ci madd\u0259sin\u0259 gör\u0259, fiziki \u015f\u0259xsl\u0259r onlar\u0131n xüsusi mülkiyy\u0259tind\u0259 olan binalar\u0131n sah\u0259sinin (ya\u015fay\u0131\u015f sah\u0259l\u0259rin\u0259 münasib\u0259td\u0259 – onlar\u0131n 30 kvadratmetrd\u0259n art\u0131q olan hiss\u0259sinin) h\u0259r kvadratmetrin\u0259 gör\u0259 mü\u0259yy\u0259n edilmi\u015f d\u0259r\u0259c\u0259l\u0259r t\u0259tbiq olunmaqla (bina Bak\u0131 \u015f\u0259h\u0259rind\u0259 yerl\u0259\u015fdikd\u0259, h\u0259min d\u0259r\u0259c\u0259l\u0259r\u0259 müvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n mü\u0259yy\u0259n etdiyi 0,7-d\u0259n a\u015fa\u011f\u0131 v\u0259 1,5-d\u0259n yuxar\u0131 olmayan \u0259msallar t\u0259tbiq edilm\u0259kl\u0259 \u0259mlak vergisi öd\u0259yirl\u0259r.<\/p>\n

Xüsusi mülkiyy\u0259t anlay\u0131\u015f\u0131 “Da\u015f\u0131nmaz \u0259mlak\u0131n dövl\u0259t reyestri haqq\u0131nda” qanunun 12.1-ci b\u0259ndind\u0259 d\u0259 d\u0259qiql\u0259\u015fdirilib. Qanunun h\u0259min madd\u0259sin\u0259 gör\u0259, da\u015f\u0131nmaz \u0259mlaka mülkiyy\u0259t v\u0259 dig\u0259r \u0259\u015fya hüquqlar\u0131n\u0131n \u0259m\u0259l\u0259 g\u0259lm\u0259si v\u0259 ba\u015fqas\u0131na keçm\u0259si müvafiq icra hakimiyy\u0259ti orqanlar\u0131 t\u0259r\u0259find\u0259n haz\u0131rlanan s\u0259n\u0259dl\u0259r \u0259sas\u0131nda qeydiyyat orqan\u0131 t\u0259r\u0259find\u0259n veril\u0259n dövl\u0259t reyestrind\u0259n ç\u0131xar\u0131\u015fla r\u0259smil\u0259\u015fdirilir. Bu bax\u0131mdan, \u0259mlak vergisi yaln\u0131z mülkiyy\u0259ti t\u0259sdiq ed\u0259n s\u0259n\u0259di olan \u0259mlaklar üçün t\u0259tbiq edilir”. <\/p>\n

Xidm\u0259td\u0259n h\u0259mçinin qeyd edilib ki, yerli (b\u0259l\u0259diyy\u0259) vergi v\u0259 öd\u0259ni\u015fl\u0259rin hesablanmas\u0131, öd\u0259nilm\u0259si v\u0259 uçotu il\u0259 ba\u011fl\u0131 metodiki v\u0259sait var. (https:\/\/www.taxes.gov.az\/az\/post\/371). V\u0259t\u0259nda\u015flar bu link\u0259 daxil olaraq \u0259trafl\u0131 m\u0259lumat \u0259ld\u0259 ed\u0259 bil\u0259rl\u0259r.<\/p>\n","protected":false},"excerpt":{"rendered":"

2024-cü il daxil olandan Az\u0259rbaycanda b\u0259zi b\u0259l\u0259diyy\u0259l\u0259r xüsusi mülkiyy\u0259ti t\u0259sdiq ed\u0259n s\u0259n\u0259di ("kupça") olmayan f\u0259rdi evl\u0259rin sakinl\u0259rin\u0259 bildiri\u015f gönd\u0259r\u0259r\u0259k onlardan \u0259mlak v\u0259 torpaq vergisinin öd\u0259nilm\u0259sini t\u0259l\u0259b edirl\u0259r. H\u0259tta v\u0259t\u0259nda\u015flara t\u0259qdim…<\/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-194758","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\/194758","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=194758"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/194758\/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=194758"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=194758"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=194758"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}