{"id":234607,"date":"2025-12-02T10:37:26","date_gmt":"2025-12-02T06:37:26","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=234607","title":{"rendered":"\u018fDV-nin qaytar\u0131lmas\u0131 il\u0259 ba\u011fl\u0131\u00a0yeni q\u0259rar"},"content":{"rendered":"

\u0130qtisadiyyat Nazirliyinin Kollegiyas\u0131 “Az\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259sind\u0259 d\u0259yi\u015fiklik edilm\u0259si haqq\u0131nda” Az\u0259rbaycan Respublikas\u0131n\u0131n 2024-cü il 16 dekabr tarixli 98-VIIQD nömr\u0259li Qanununun q\u0259bul edilm\u0259si il\u0259 \u0259laq\u0259dar b\u0259zi hüquqi aktlarda d\u0259yi\u015fiklik edib.<\/strong><\/p>\n

Ucnoqta.az x\u0259b\u0259r verir ki, bununla ba\u011fl\u0131 nazir Mikay\u0131l Cabbarov yeni q\u0259rar imzalay\u0131b.<\/p>\n

Q\u0259rara \u0259sas\u0259n, vergi inzibatç\u0131l\u0131\u011f\u0131na dair mövcud qaydalar yenil\u0259nir v\u0259 t\u0259kmill\u0259\u015fdirilir. D\u0259yi\u015fiklikl\u0259r fiziki \u015f\u0259xsl\u0259rin vergi uçotuna al\u0131nmas\u0131 v\u0259 yenid\u0259n uçota al\u0131nmas\u0131 prosedurlar\u0131na, kameral v\u0259 s\u0259yyar vergi yoxlamalar\u0131n\u0131n apar\u0131lmas\u0131 mexanizml\u0259rin\u0259, el\u0259c\u0259 d\u0259 \u0259lav\u0259 d\u0259y\u0259r vergisinin (\u018fDV) qaytar\u0131lmas\u0131 sistemin\u0259 \u015famil edilir.<\/p>\n

\u018fn mühüm yenilikl\u0259rd\u0259n biri \u018fDV-nin qaytar\u0131lmas\u0131 mexanizminin geni\u015fl\u0259ndirilm\u0259sidir. Bel\u0259 ki, bundan sonra yaln\u0131z qeyri-kommersiya m\u0259qs\u0259dil\u0259 al\u0131nm\u0131\u015f mallara deyil, h\u0259m d\u0259 tibb mü\u0259ssis\u0259l\u0259ri v\u0259 öz\u0259l tibbi praktika il\u0259 m\u0259\u015f\u011ful olan fiziki \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n \u0259cn\u0259bil\u0259r\u0259 v\u0259 v\u0259t\u0259nda\u015fl\u0131\u011f\u0131 olmayan \u015f\u0259xsl\u0259r\u0259 göst\u0259ril\u0259n tibbi xidm\u0259tl\u0259r\u0259 gör\u0259 öd\u0259nilmi\u015f \u018fDV-nin qaytar\u0131lmas\u0131 mümkün olacaq. Qaydaya \u0259sas\u0259n, \u0259cn\u0259bil\u0259r\u0259 v\u0259 v\u0259t\u0259nda\u015fl\u0131\u011f\u0131 olmayan \u015f\u0259xsl\u0259r\u0259 göst\u0259ril\u0259n tibbi xidm\u0259tl\u0259r üzr\u0259 öd\u0259nilmi\u015f \u018fDV-nin h\u0259min \u015f\u0259xsl\u0259r tibbi xidm\u0259tl\u0259rin göst\u0259rilm\u0259si tarixind\u0259n 90 gün müdd\u0259tind\u0259 ölk\u0259 \u0259razisini t\u0259rk etdikd\u0259 v\u0259 yaln\u0131z na\u011fds\u0131z öd\u0259ni\u015fl\u0259r üzr\u0259 qaytar\u0131lmas\u0131 n\u0259z\u0259rd\u0259 tutulur.<\/p>\n

Q\u0259rarla, h\u0259mçinin kameral v\u0259 s\u0259yyar vergi yoxlamalar\u0131n\u0131n \u0259hat\u0259 dair\u0259si geni\u015fl\u0259ndirilib. Xarici dövl\u0259tl\u0259rin s\u0259lahiyy\u0259tli orqanlar\u0131ndan daxil olan sor\u011fular v\u0259 ya xaricd\u0259 \u0259ld\u0259 edilmi\u015f g\u0259lirl\u0259rl\u0259 ba\u011fl\u0131 m\u0259lumatlar \u0259sas\u0131nda vergi yoxlamalar\u0131n\u0131n apar\u0131lmas\u0131 qaydalar\u0131 d\u0259qiql\u0259\u015fdirilib, b\u0259zi hallarda yoxlama müdd\u0259ti 5 il\u0259d\u0259k art\u0131r\u0131l\u0131b. Uzunmüdd\u0259tli müqavil\u0259l\u0259r üzr\u0259 g\u0259lir v\u0259 x\u0259rcl\u0259rin ill\u0259r üzr\u0259 düzgün bölü\u015fdürülm\u0259sin\u0259 n\u0259zar\u0259t gücl\u0259ndirilib.<\/p>\n

Bundan ba\u015fqa, h\u0259yat\u0131n y\u0131\u011f\u0131m s\u0131\u011fortas\u0131 il\u0259 ba\u011fl\u0131 vergi güz\u0259\u015ftl\u0259ri üzr\u0259 qaydalara ayd\u0131nl\u0131q g\u0259tirilib. 2025-ci il yanvar\u0131n 1-d\u0259k ba\u011flan\u0131lm\u0131\u015f müqavil\u0259l\u0259r üzr\u0259 mövcud güz\u0259\u015ftl\u0259rin bütün i\u015f\u0259götür\u0259nl\u0259r üçün saxlan\u0131ld\u0131\u011f\u0131 xüsusi qeyd olunub.<\/p>\n

Nazirliyin Hüquq \u015föb\u0259sin\u0259 tap\u015f\u0131r\u0131l\u0131b ki, bu Q\u0259rar\u0131n Az\u0259rbaycan Respublikas\u0131n\u0131n Hüquqi Aktlar\u0131n Dövl\u0259t Reyestrin\u0259 daxil edilm\u0259si m\u0259qs\u0259dil\u0259 3 gün müdd\u0259tind\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n \u018fdliyy\u0259 Nazirliyin\u0259 gönd\u0259rilm\u0259si üçün z\u0259ruri t\u0259dbirl\u0259rin görülm\u0259sini t\u0259min etsin.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u0130qtisadiyyat Nazirliyinin Kollegiyas\u0131 “Az\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259sind\u0259 d\u0259yi\u015fiklik edilm\u0259si haqq\u0131nda” Az\u0259rbaycan Respublikas\u0131n\u0131n 2024-cü il 16 dekabr tarixli 98-VIIQD nömr\u0259li Qanununun q\u0259bul edilm\u0259si il\u0259 \u0259laq\u0259dar b\u0259zi hüquqi aktlarda d\u0259yi\u015fiklik edib. Ucnoqta.az…<\/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":[88],"tags":[],"class_list":["post-234607","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomika"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/234607","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=234607"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/234607\/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=234607"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=234607"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=234607"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}