{"id":199361,"date":"2024-04-01T17:27:57","date_gmt":"2024-04-01T13:27:57","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=199361","title":{"rendered":"DTX-nin xaricd\u0259ki n\u00fcmay\u0259nd\u0259l\u0259rinin g\u0259lirl\u0259ri vergid\u0259n azad edil\u0259c\u0259k"},"content":{"rendered":"<p><strong>D&ouml;vl\u0259t T\u0259hl&uuml;k\u0259sizliyi Xidm\u0259tinin xarici d&ouml;vl\u0259tl\u0259rd\u0259 v\u0259 beyn\u0259lxalq t\u0259\u015fkilatlarda n&uuml;may\u0259nd\u0259l\u0259rinin \u0259ld\u0259 etdiyi g\u0259lirl\u0259r m\u0259cburi d&ouml;vl\u0259t sosial s\u0131\u011forta haqq\u0131 v\u0259 g\u0259lir vergisind\u0259n azad edilir.<\/strong><\/p>\n<p>Ucnoqta.az x\u0259b\u0259r verir ki, bu, Milli M\u0259clisin \u0130qtisadi siyas\u0259t, s\u0259naye v\u0259 sahibkarl\u0131q komit\u0259sinin bu g&uuml;n ke&ccedil;iril\u0259n iclas\u0131nda m&uuml;zakir\u0259y\u0259 &ccedil;\u0131xar\u0131lan v\u0259 parlamentin plenar iclas\u0131na t&ouml;vsiy\u0259 edil\u0259n &ldquo;Sosial s\u0131\u011forta haqq\u0131nda&rdquo; Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununda v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259sind\u0259 d\u0259yi\u015fiklik edilm\u0259si haqq\u0131nda qanun layih\u0259sind\u0259 \u0259ksini tap\u0131b.<\/p>\n<p>Qanun layih\u0259si &ldquo;Az\u0259rbaycan Respublikas\u0131 D&ouml;vl\u0259t T\u0259hl&uuml;k\u0259sizliyi Xidm\u0259tinin xarici d&ouml;vl\u0259tl\u0259rd\u0259 v\u0259 beyn\u0259lxalq t\u0259\u015fkilatlarda n&uuml;may\u0259nd\u0259l\u0259rinin t\u0259yin edilm\u0259si v\u0259 onlar\u0131n f\u0259aliyy\u0259tinin t\u0259min olunmas\u0131 haqq\u0131nda&rdquo; Az\u0259rbaycan Respublikas\u0131 Prezidentinin 2022-ci il 28 dekabr tarixli 1936 n&ouml;mr\u0259li F\u0259rman\u0131n\u0131n 3.3-c&uuml; b\u0259ndin\u0259 uy\u011fun olaraq haz\u0131rlan\u0131b.<\/p>\n<p>&ldquo;Sosial s\u0131\u011forta haqq\u0131nda&rdquo; Qanunun 15-ci madd\u0259sind\u0259 m\u0259cburi d&ouml;vl\u0259t sosial s\u0131\u011forta haqq\u0131 hesablanmayan g\u0259lir n&ouml;vl\u0259rinin siyah\u0131s\u0131, Vergi M\u0259c\u0259ll\u0259sinin 102-ci madd\u0259sind\u0259 is\u0259 g\u0259lir vergisind\u0259n azadolmalar v\u0259 g&uuml;z\u0259\u015ftl\u0259r m&uuml;\u0259yy\u0259n edilib. Qeyd olunan normalarda Az\u0259rbaycan Respublikas\u0131n\u0131n diplomatik n&uuml;may\u0259nd\u0259liyind\u0259 v\u0259 ya konsullu\u011funda i\u015fl\u0259y\u0259n diplomatik xidm\u0259t \u0259m\u0259kda\u015flar\u0131na, diplomatik xidm\u0259t orqanlar\u0131n\u0131n inzibati-texniki xidm\u0259tini h\u0259yata ke&ccedil;ir\u0259n \u015f\u0259xsl\u0259r\u0259 &ouml;d\u0259nil\u0259n m&uuml;avin\u0259tl\u0259r, kompensasiyalar v\u0259 ayl\u0131q \u0259lav\u0259, h\u0259m&ccedil;inin m&uuml;hafiz\u0259si z\u0259ruri hesab edil\u0259n Az\u0259rbaycan Respublikas\u0131n\u0131n xarici &ouml;lk\u0259l\u0259rd\u0259 v\u0259 beyn\u0259lxalq t\u0259\u015fkilatlarda f\u0259aliyy\u0259t g&ouml;st\u0259r\u0259n diplomatik n&uuml;may\u0259nd\u0259likl\u0259rinin v\u0259 konsulluqlar\u0131n\u0131n m&uuml;hafiz\u0259sini h\u0259yata ke&ccedil;ir\u0259n h\u0259rbi qulluq&ccedil;ular\u0131n xarici &ouml;lk\u0259d\u0259 ald\u0131\u011f\u0131 \u0259m\u0259khaqq\u0131 sosial s\u0131\u011forta haqq\u0131ndan v\u0259 g\u0259lir vergisind\u0259n azad edil\u0259n g\u0259lirl\u0259r kimi t\u0259sbit olunub.<\/p>\n<p>Bel\u0259likl\u0259, D&ouml;vl\u0259t T\u0259hl&uuml;k\u0259sizliyi Xidm\u0259tinin xarici d&ouml;vl\u0259tl\u0259rd\u0259 v\u0259 beyn\u0259lxalq t\u0259\u015fkilatlarda n&uuml;may\u0259nd\u0259l\u0259rinin d\u0259 h\u0259min g&uuml;z\u0259\u015ftl\u0259rd\u0259n istifad\u0259 h&uuml;ququnun t\u0259min edilm\u0259si il\u0259 \u0259laq\u0259dar qeyd olunan normativ h&uuml;quqi aktlarda d\u0259yi\u015fiklik edilm\u0259si z\u0259ruri hesab edilib.<\/p>\n<p>Qanun layih\u0259si DTX-nin xarici d&ouml;vl\u0259tl\u0259rd\u0259 v\u0259 beyn\u0259lxalq t\u0259\u015fkilatlarda n&uuml;may\u0259nd\u0259l\u0259rin\u0259 Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin 2023-c&uuml; il 25 iyun tarixli 219 n&ouml;mr\u0259li Q\u0259rar\u0131 il\u0259 t\u0259sdiq edilmi\u015f &ldquo;Az\u0259rbaycan Respublikas\u0131 D&ouml;vl\u0259t T\u0259hl&uuml;k\u0259sizliyi Xidm\u0259tinin xarici d&ouml;vl\u0259tl\u0259rd\u0259 v\u0259 beyn\u0259lxalq t\u0259\u015fkilatlarda n&uuml;may\u0259nd\u0259l\u0259rinin saxlanma x\u0259rcl\u0259rinin (o c&uuml;ml\u0259d\u0259n t\u0259msil&ccedil;ilik x\u0259rcl\u0259rinin) norma v\u0259 &ouml;d\u0259ni\u015f Qaydalar\u0131&rdquo;na uy\u011fun olaraq &ouml;d\u0259nil\u0259n b&uuml;t&uuml;n n&ouml;v &ouml;d\u0259ni\u015fl\u0259rin (d&ouml;vl\u0259t m\u0259vacibi istisna olmaqla) m\u0259cburi d&ouml;vl\u0259t sosial s\u0131\u011forta haqq\u0131 v\u0259 g\u0259lir vergisind\u0259n azad edilm\u0259sini n\u0259z\u0259rd\u0259 tutur.<\/p>\n<p>Layih\u0259 q\u0259bul edildiyi t\u0259qdird\u0259, DTX-nin xarici d&ouml;vl\u0259tl\u0259rd\u0259 v\u0259 beyn\u0259lxalq t\u0259\u015fkilatlarda n&uuml;may\u0259nd\u0259l\u0259rinin \u0259ld\u0259 etdiyi g\u0259lirl\u0259rind\u0259n yaln\u0131z d&ouml;vl\u0259t m\u0259vacibi m\u0259cburi d&ouml;vl\u0259t sosial s\u0131\u011forta haqq\u0131na v\u0259 g\u0259lir vergisin\u0259 c\u0259lb edil\u0259c\u0259k.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>D&ouml;vl\u0259t T\u0259hl&uuml;k\u0259sizliyi Xidm\u0259tinin xarici d&ouml;vl\u0259tl\u0259rd\u0259 v\u0259 beyn\u0259lxalq t\u0259\u015fkilatlarda n&uuml;may\u0259nd\u0259l\u0259rinin \u0259ld\u0259 etdiyi g\u0259lirl\u0259r m\u0259cburi d&ouml;vl\u0259t sosial s\u0131\u011forta haqq\u0131 v\u0259 g\u0259lir vergisind\u0259n azad edilir. Ucnoqta.az x\u0259b\u0259r verir ki, bu, Milli M\u0259clisin \u0130qtisadi&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-199361","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/199361","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=199361"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/199361\/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=199361"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=199361"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=199361"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}