{"id":194975,"date":"2024-01-23T11:02:24","date_gmt":"2024-01-23T07:02:24","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=194975","title":{"rendered":"Mikrosahibkarlara m\u00fcraci\u0259t olundu:"},"content":{"rendered":"

\u0130qtisadiyyat Nazirliyi yan\u0131nda \u018fmlak M\u0259s\u0259l\u0259l\u0259ri Dövl\u0259t Xidm\u0259ti (\u018fMDX) mikrosahibkarlara müraci\u0259t edib.<\/strong><\/p>\n

Ucnoqta.az x\u0259b\u0259r verir ki, müraci\u0259td\u0259 deyilir:<\/p>\n

“\u0130\u015f\u011faldan azad olunmu\u015f \u0259razil\u0259rd\u0259 ya\u015fayan sakinl\u0259rin, burada t\u0259msil olunan dövl\u0259t qurumlar\u0131, podratç\u0131 t\u0259\u015fkilatlar v\u0259 onlar\u0131n i\u015fçi hey\u0259tinin bir s\u0131ra xidm\u0259tl\u0259rl\u0259 t\u0259min olunmas\u0131na z\u0259rur\u0259t yaran\u0131b. Bununla \u0259laq\u0259dar bu \u0259razil\u0259rd\u0259 ticar\u0259t, ictimai ia\u015f\u0259, m\u0259i\u015f\u0259t xidm\u0259ti v\u0259 dig\u0259r istiqam\u0259tl\u0259rd\u0259 b\u0259zi mü\u0259ssis\u0259 v\u0259 obyektl\u0259rin f\u0259aliyy\u0259tinin (çay evi, b\u0259rb\u0259rxana v\u0259 göz\u0259llik salonu, d\u0259rzi v\u0259 ba\u015fmaqç\u0131, çiling\u0259r, santexnika v\u0259 elektrik xidm\u0259tl\u0259ri, m\u0259i\u015f\u0259t v\u0259 elektrik cihazlar\u0131n\u0131n t\u0259miri m\u0259nt\u0259q\u0259si) b\u0259rpas\u0131 planla\u015fd\u0131r\u0131l\u0131r. Bu m\u0259qs\u0259dl\u0259 a\u015fa\u011f\u0131da qeyd olunan t\u0259l\u0259bl\u0259r\u0259 cavab ver\u0259n mikrosahibkarl\u0131q subyektl\u0259rin\u0259 (10 n\u0259f\u0259r\u0259 q\u0259d\u0259r i\u015fçisi v\u0259 200 min manatad\u0259k illik dövriyy\u0259si) \u0259m\u0259kda\u015fl\u0131q t\u0259klif edilir. Müraci\u0259tçil\u0259r\u0259 dair t\u0259l\u0259bl\u0259r:<\/p>\n

– F\u0259aliyy\u0259t\u0259 \u0259n q\u0131sa zamanda ba\u015flama imkan\u0131n\u0131n olmas\u0131;<\/p>\n

– Müvafiq sah\u0259 üzr\u0259 t\u0259crüb\u0259y\u0259 malik olmas\u0131;<\/p>\n

– Dövl\u0259t büdc\u0259si qar\u015f\u0131s\u0131nda gecikdirilmi\u015f vergi, \u018fm\u0259k v\u0259 \u018fhalinin Sosial Müdafi\u0259si Nazirliyi (\u018f\u018fSMN) yan\u0131nda Dövl\u0259t Sosial Müdafi\u0259 Fondu (DSMF) v\u0259 dig\u0259r öhd\u0259likl\u0259rinin olmamas\u0131;<\/p>\n

– \u018f\u018fSMN-nin tabeliyind\u0259 Dövl\u0259t M\u0259\u015f\u011fulluq Agentliyinin t\u0259klif etdiyi \u015f\u0259xsl\u0259rin kvota üzr\u0259 i\u015fl\u0259 t\u0259min olunmas\u0131.<\/p>\n

Müvafiq sah\u0259 üzr\u0259 f\u0259aliyy\u0259tin t\u0259min edilm\u0259sin\u0259 maraql\u0131 oldu\u011funuz t\u0259qdird\u0259 a\u015fa\u011f\u0131da göst\u0259ril\u0259n s\u0259n\u0259dl\u0259ri 31 yanvar 2024-cü il saat 12:00-a kimi sahibkarqarabag@emlak.gov.az elektron poçt ünvan\u0131na gönd\u0259rm\u0259yinizi xahi\u015f edirik.<\/p>\n

– \u015e\u0259xsiyy\u0259t v\u0259siq\u0259sinin sur\u0259ti;<\/p>\n

– VÖEN-in sur\u0259ti;<\/p>\n

– Dövl\u0259t büdc\u0259si qar\u015f\u0131s\u0131nda vergi, DSMF qar\u015f\u0131s\u0131nda v\u0259 dig\u0259r öhd\u0259likl\u0259r\u0259 dair \u0130qtisadiyyat Nazirliyi yan\u0131nda Dövl\u0259t Vergi Xidm\u0259tind\u0259n aray\u0131\u015f;<\/p>\n

– Müvafiq sah\u0259 üzr\u0259 t\u0259crüb\u0259 haqq\u0131nda m\u0259lumat.<\/p>\n

\u0130\u015f\u011faldan azad olunmu\u015f \u0259razil\u0259rd\u0259 f\u0259aliyy\u0259t göst\u0259r\u0259c\u0259k sahibkarlar üçün bir s\u0131ra vergi güz\u0259\u015ftl\u0259ri v\u0259 dövl\u0259t d\u0259st\u0259yi t\u0259dbirl\u0259ri n\u0259z\u0259rd\u0259 tutulur.<\/p>\n

Vergi güz\u0259\u015ftl\u0259ri:<\/p>\n

– \u0130\u015f\u011faldan azad edilmi\u015f \u0259razinin rezidentl\u0259ri 2023-cü il yanvar\u0131n 1-d\u0259n etibar\u0259n 10 il müdd\u0259tind\u0259 m\u0259nf\u0259\u0259t (g\u0259lir), \u0259mlak, torpaq v\u0259 sad\u0259l\u0259\u015fdirilmi\u015f vergid\u0259n azadd\u0131rlar.<\/p>\n

– \u0130\u015f\u011faldan azad edilmi\u015f \u0259razinin \u018fDV-nin m\u0259qs\u0259dl\u0259ri üçün qeydiyyatda olan rezidentl\u0259ri siyah\u0131s\u0131 t\u0259sdiq edilmi\u015f iqtisadi f\u0259aliyy\u0259t sah\u0259l\u0259ri v\u0259 mal nomenklaturalar\u0131 üzr\u0259 texnikan\u0131n, texnoloji avadanl\u0131qlar\u0131n v\u0259 qur\u011fular\u0131n, habel\u0259 xammal v\u0259 materiallar\u0131n idxal\u0131na gör\u0259 2023-cü il yanvar\u0131n 1-d\u0259n etibar\u0259n 10 il müdd\u0259tind\u0259 \u018fDV-d\u0259n azadd\u0131r. Bu azadolma müvafiq qaydada verilmi\u015f t\u0259sdiqedici s\u0259n\u0259d \u0259sas\u0131nda t\u0259tbiq edilir.<\/p>\n

– \u0130\u015f\u011faldan azad edilmi\u015f \u0259razid\u0259 vergi uçotuna al\u0131nan v\u0259 h\u0259min \u0259razil\u0259rd\u0259 bu f\u0259aliyy\u0259ti göst\u0259r\u0259n vergi öd\u0259yicil\u0259rin\u0259 istehsal, o cüml\u0259d\u0259n emal v\u0259 hasilat f\u0259aliyy\u0259ti sah\u0259si üzr\u0259 vergi azadolmas\u0131 t\u0259tbiq edilir. Bu vergi azadolmas\u0131 istehsal, o cüml\u0259d\u0259n emal v\u0259 ya hasil edil\u0259r\u0259k i\u015f\u011faldan azad edilmi\u015f \u0259razi daxilind\u0259 v\u0259 ya h\u0259min \u0259razid\u0259n k\u0259nara t\u0259qdim edil\u0259n, habel\u0259 ölk\u0259mizd\u0259n ixrac edil\u0259n mallara gör\u0259 \u0259ld\u0259 olunan g\u0259lirl\u0259r\u0259 \u015famil edilir.<\/p>\n

– \u0130\u015f\u011faldan azad edilmi\u015f \u0259razid\u0259 vergi uçotuna al\u0131nan v\u0259 mallar\u0131 (i\u015fl\u0259ri, xidm\u0259tl\u0259ri) i\u015f\u011faldan azad edilmi\u015f \u0259razinin rezidentl\u0259rin\u0259 t\u0259qdim ed\u0259n hüquqi v\u0259 fiziki \u015f\u0259xsl\u0259r\u0259 topdansat\u0131\u015f ticar\u0259t, tikinti v\u0259 xidm\u0259t (\u0259haliy\u0259 göst\u0259ril\u0259n xidm\u0259tl\u0259r istisna olmaqla) sah\u0259l\u0259ri üzr\u0259 vergi azadolmas\u0131 t\u0259tbiq olunur.<\/p>\n

– \u0130\u015f\u011faldan azad edilmi\u015f \u0259razid\u0259 vergi uçotuna al\u0131nan v\u0259 h\u0259min \u0259razil\u0259rd\u0259 f\u0259aliyy\u0259t göst\u0259r\u0259n vergi öd\u0259yicil\u0259rin\u0259 turizm, p\u0259rak\u0259nd\u0259 ticar\u0259t, ictimai ia\u015f\u0259 v\u0259 dig\u0259r \u0259haliy\u0259 xidm\u0259t sah\u0259l\u0259ri üzr\u0259 vergi azadolmas\u0131 t\u0259tbiq olunur<\/p>\n

Yuxar\u0131da n\u0259z\u0259rd\u0259 tutulan vergi azadolmalar\u0131 i\u015f\u011faldan azad edilmi\u015f \u0259razinin rezidentinin h\u0259min \u0259razid\u0259ki f\u0259aliyy\u0259ti il\u0259 ba\u011fl\u0131 \u0259ld\u0259 olunan sat\u0131\u015fdank\u0259nar g\u0259lirl\u0259rin\u0259 d\u0259 \u015famil edilir.<\/p>\n

Fiziki \u015f\u0259xs olan istehlakç\u0131lar\u0131n i\u015f\u011faldan azad edilmi\u015f \u0259razil\u0259r daxilind\u0259 yerl\u0259\u015fm\u0259 vasit\u0259l\u0259ri hesab edil\u0259n mehmanxanalar\u0131n (hotell\u0259rin) göst\u0259rdiyi gec\u0259l\u0259m\u0259 v\u0259 qalma xidm\u0259tl\u0259rin\u0259 (dig\u0259r \u0259lav\u0259 xidm\u0259tl\u0259r istisna olmaqla) gör\u0259 na\u011fds\u0131z qaydada öd\u0259diyi \u018fDV-nin 30 faizi, na\u011fd qaydada öd\u0259nil\u0259n \u018fDV-nin 5%-i geri qaytar\u0131l\u0131r.<\/p>\n

\u018fm\u0259khaqq\u0131n\u0131n birg\u0259 maliyy\u0259l\u0259\u015fdirilm\u0259si il\u0259 ba\u011fl\u0131 maliyy\u0259 yard\u0131m\u0131:<\/p>\n

\u0130\u015f\u0259götür\u0259nl\u0259r i\u015fçi hey\u0259tini \u018f\u018fSMN-nin tabeliyind\u0259 Dövl\u0259t M\u0259\u015f\u011fulluq Agentliyinin gönd\u0259ri\u015fi \u0259sas\u0131nda mü\u0259yy\u0259n ed\u0259rs\u0259, h\u0259min \u015f\u0259xsl\u0259rin \u0259m\u0259khaqq\u0131n\u0131n birg\u0259 maliyy\u0259l\u0259\u015fdirilm\u0259si n\u0259z\u0259rd\u0259 tutulur. \u018fm\u0259khaqq\u0131n\u0131n 50%-ni i\u015f\u0259götür\u0259n, 50%-ni is\u0259 Dövl\u0259t M\u0259\u015f\u011fulluq Agentliyi öd\u0259y\u0259c\u0259k.<\/p>\n

Sosial güz\u0259\u015ftl\u0259r:<\/p>\n

– \u018fm\u0259k müqavil\u0259si üzr\u0259 i\u015f yeri i\u015f\u011faldan azad edilmi\u015f \u0259razil\u0259rimizd\u0259 olarsa, müt\u0259x\u0259ssisl\u0259r qanunvericilikd\u0259 n\u0259z\u0259rd\u0259 tutulan güz\u0259\u015ftl\u0259rd\u0259n v\u0259 imtiyazlardan istifad\u0259 etm\u0259k hüququna malikdirl\u0259r.<\/p>\n

– \u0130\u015f\u011faldan azad edilmi\u015f \u0259razil\u0259rimizd\u0259 5 t\u0259qvim günü müdd\u0259tind\u0259 \u0259lav\u0259 m\u0259zuniyy\u0259t<\/p>\n

– Sosial s\u0131\u011forta güz\u0259\u015ftl\u0259ri:<\/p>\n

\u0130\u015f\u011faldan azad edilmi\u015f \u0259razil\u0259rind\u0259 f\u0259aliyy\u0259t göst\u0259r\u0259n qeyri-dövl\u0259t (maliyy\u0259 v\u0259 avton\u0259qliyyat vasit\u0259l\u0259ri il\u0259 yük da\u015f\u0131ma sah\u0259l\u0259rind\u0259 f\u0259aliyy\u0259t göst\u0259r\u0259n, el\u0259c\u0259 d\u0259 dövl\u0259t büdc\u0259sinin v\u0259saiti hesab\u0131na mallar\u0131 (i\u015fl\u0259ri v\u0259 xidm\u0259tl\u0259ri) t\u0259qdim ed\u0259n podratç\u0131lar (i\u015f\u011faldan azad edilmi\u015f \u0259razi daxilind\u0259 istehsal f\u0259aliyy\u0259tini h\u0259yata keçir\u0259n rezident podratç\u0131lar istisna olmaqla) sektoru üzr\u0259 neft-qaz sah\u0259l\u0259rind\u0259 f\u0259aliyy\u0259ti olmayan s\u0131\u011fortaed\u0259nl\u0259rin (s\u0131\u011fortaolunanlar) öd\u0259diyi m\u0259cburi dövl\u0259t sosial s\u0131\u011forta haqq\u0131n\u0131n a\u015fa\u011f\u0131dak\u0131 hiss\u0259si dövl\u0259t büdc\u0259sinin v\u0259saiti hesab\u0131na subsidiyala\u015fd\u0131r\u0131l\u0131r. Muzdlu i\u015fçisi olan s\u0131\u011fortaed\u0259nin öd\u0259diyi m\u0259cburi dövl\u0259t sosial s\u0131\u011forta haqq\u0131n\u0131n:<\/p>\n

2023-cü il yanvar\u0131n 1-d\u0259n 2026-c\u0131 il yanvar\u0131n 1-n\u0259 q\u0259d\u0259r – 100%-i miqdar\u0131nda;<\/p>\n

2026-c\u0131 il yanvar\u0131n 1-d\u0259n 2029-cu il yanvar\u0131n 1-n\u0259 q\u0259d\u0259r – 80%-i miqdar\u0131nda;<\/p>\n

2029-cu il yanvar\u0131n 1-d\u0259n 2031-ci il yanvar\u0131n 1-n\u0259 q\u0259d\u0259r – 60%-i miqdar\u0131nda;<\/p>\n

2031-ci il yanvar\u0131n 1-d\u0259n 2033-cü il yanvar\u0131n 1-n\u0259 q\u0259d\u0259r – 40%-i miqdar\u0131nda.<\/p>\n

Fiziki \u015f\u0259xsl\u0259rin (muzdlu i\u015fçisi olmayan), o cüml\u0259d\u0259n sabit q\u0259bz v\u0259 f\u0259rql\u0259nm\u0259 ni\u015fan\u0131 alan vergi öd\u0259yicil\u0259rinin d\u0259 10 il müdd\u0259tind\u0259 özl\u0259rin\u0259 gör\u0259 öd\u0259dikl\u0259ri m\u0259cburi dövl\u0259t sosial s\u0131\u011forta haqlar\u0131n\u0131n 100 faizi miqdar\u0131nda subsidiyala\u015fd\u0131r\u0131lmas\u0131 n\u0259z\u0259rd\u0259 tutulur.<\/p>\n

Kommunal güz\u0259\u015ftl\u0259r:<\/p>\n

Qanunvericiliy\u0259 uy\u011fun olaraq, riskli vergi öd\u0259yicisi olmayan, habel\u0259 i\u015f\u011faldan azad edilmi\u015f \u0259razil\u0259r üzr\u0259 vergi uçotuna al\u0131nan v\u0259 bilavasit\u0259 h\u0259min \u0259razil\u0259rd\u0259 maddi nem\u0259tl\u0259r yaratma\u011fa yön\u0259ldilmi\u015f f\u0259aliyy\u0259ti h\u0259yata keçir\u0259n hüquqi \u015f\u0259xsl\u0259r\u0259 v\u0259 fiziki \u015f\u0259xsl\u0259r\u0259 kommunal xidm\u0259tl\u0259rd\u0259n (elektrik enerjisi, t\u0259bii qaz, su t\u0259chizat\u0131 v\u0259 tullant\u0131 sular\u0131n\u0131n ax\u0131d\u0131lmas\u0131 xidm\u0259ti) istifad\u0259y\u0259 gör\u0259 ölk\u0259daxili tarifl\u0259r\u0259 uy\u011fun olaraq öd\u0259dikl\u0259ri v\u0259saitin %-i m\u0259bl\u0259\u011find\u0259 maliyy\u0259 yard\u0131m\u0131 öd\u0259nilir.<\/p>\n

\u018flav\u0259 m\u0259lumat üçün: 012-311-01-60 (daxili nömr\u0259 – 1206)”.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u0130qtisadiyyat Nazirliyi yan\u0131nda \u018fmlak M\u0259s\u0259l\u0259l\u0259ri Dövl\u0259t Xidm\u0259ti (\u018fMDX) mikrosahibkarlara müraci\u0259t edib. Ucnoqta.az x\u0259b\u0259r verir ki, müraci\u0259td\u0259 deyilir: “\u0130\u015f\u011faldan azad olunmu\u015f \u0259razil\u0259rd\u0259 ya\u015fayan sakinl\u0259rin, burada t\u0259msil olunan dövl\u0259t qurumlar\u0131, podratç\u0131 t\u0259\u015fkilatlar…<\/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-194975","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\/194975","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=194975"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/194975\/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=194975"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=194975"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=194975"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}