{"id":238014,"date":"2026-02-02T15:47:40","date_gmt":"2026-02-02T11:47:40","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=238014","title":{"rendered":"WUF13-l\u0259 \u0259laq\u0259dar vergi g\u00fcz\u0259\u015ftl\u0259ri t\u0259tbiq edil\u0259c\u0259k"},"content":{"rendered":"

Ümumdünya \u015e\u0259h\u0259rsalma Forumunun On Üçüncü sessiyas\u0131n\u0131n Az\u0259rbaycanda keçirilm\u0259si il\u0259 \u0259laq\u0259dar vergi güz\u0259\u015ftl\u0259ri t\u0259tbiq edil\u0259c\u0259k.<\/strong><\/p>\n

Ucnoqta.az x\u0259b\u0259r verir ki, bu m\u0259s\u0259l\u0259 Milli M\u0259clisin bugünkü plenar iclas\u0131nda müzakir\u0259 olunan Vergi M\u0259c\u0259ll\u0259sind\u0259 d\u0259yi\u015fiklik edilm\u0259si bar\u0259d\u0259 qanun layih\u0259sind\u0259 öz \u0259ksini tap\u0131b.<\/p>\n

Bildirilib ki, m\u0259lum oldu\u011fu kimi, \u015f\u0259h\u0259rsalma sah\u0259sind\u0259 Az\u0259rbaycan\u0131n u\u011furlu f\u0259aliyy\u0259ti layiqinc\u0259 qiym\u0259tl\u0259ndiril\u0259r\u0259k irimiqyasl\u0131 qlobal t\u0259dbirl\u0259rd\u0259n hesab edil\u0259n Ümumdünya \u015e\u0259h\u0259rsalma Forumunun On Üçüncü sessiyas\u0131n\u0131n (WUF13) 2026-c\u0131 ild\u0259 Bak\u0131 \u015f\u0259h\u0259rind\u0259 keçirilm\u0259si q\u0259rara al\u0131n\u0131b. Bu m\u0259qs\u0259dl\u0259 2023-cü il dekabr\u0131n 22-d\u0259 "Az\u0259rbaycan Respublikas\u0131 Hökum\u0259ti il\u0259 BMT aras\u0131nda Ümumdünya \u015e\u0259h\u0259rsalma Forumunun On Üçüncü Sessiyas\u0131n\u0131n 2026-c\u0131 ild\u0259 Bak\u0131 \u015f\u0259h\u0259rind\u0259 keçirilm\u0259si üçün Ev Sahibi Ölk\u0259y\u0259 dair Sazi\u015f" imzalan\u0131b v\u0259 qanunla t\u0259sdiq edilib.<\/p>\n

WUF13-ün yüks\u0259k s\u0259viyy\u0259d\u0259 t\u0259\u015fkili z\u0259rur\u0259tind\u0259n ir\u0259li g\u0259l\u0259r\u0259k h\u0259min t\u0259dbirl\u0259 \u0259laq\u0259dar qeyri-rezident \u015f\u0259xsl\u0259r\u0259 bir s\u0131ra vergi azadolmalar\u0131n\u0131n t\u0259tbiqi m\u0259qs\u0259d\u0259uy\u011fun hesab edilir. Bu azadolmalara a\u015fa\u011f\u0131dak\u0131lar aiddir:<\/p>\n

WUF13 ç\u0259rçiv\u0259sind\u0259 mallar\u0131n t\u0259qdim edilm\u0259sin\u0259, i\u015fl\u0259rin görülm\u0259sin\u0259 v\u0259 xidm\u0259tl\u0259rin göst\u0259rilm\u0259sin\u0259 c\u0259lb olunmu\u015f qeyri-rezident fiziki \u015f\u0259xsl\u0259rin bu f\u0259aliyy\u0259t ç\u0259rçiv\u0259sind\u0259 \u0259ld\u0259 etdikl\u0259ri g\u0259lirl\u0259r (g\u0259lir vergisi üzr\u0259 azadolma);<\/p>\n

qeyri-maddi aktivl\u0259r üz\u0259rind\u0259 mü\u0259llif hüquqlar\u0131ndan istifad\u0259 olunmas\u0131na, yaxud istifad\u0259 hüquqlar\u0131n\u0131n verilm\u0259sin\u0259 gör\u0259 müqavil\u0259 \u0259sas\u0131nda qeyri-rezident hüquqi \u015f\u0259xs\u0259 öd\u0259nil\u0259n royalti g\u0259lirl\u0259ri (m\u0259nf\u0259\u0259t vergisi üzr\u0259 azadolma);<\/p>\n

qeyri-rezident hüquqi \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n i\u015fl\u0259rin görülm\u0259sind\u0259n v\u0259 xidm\u0259tl\u0259rin göst\u0259rilm\u0259sind\u0259n \u0259ld\u0259 edil\u0259n g\u0259lirl\u0259r (m\u0259nf\u0259\u0259t vergisi üzr\u0259 azadolma);<\/p>\n

müqavil\u0259 \u0259sas\u0131nda qeyri-rezident \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n i\u015fl\u0259rin görülm\u0259si v\u0259 xidm\u0259tl\u0259rin göst\u0259rilm\u0259si, habel\u0259 müvafiq t\u0259sdiqedici s\u0259n\u0259d \u0259sas\u0131nda mallar\u0131n idxal\u0131 (\u018fDV üzr\u0259 azadolma).<\/p>\n

Qeyd edilib ki, bütün vergi güz\u0259\u015ft v\u0259 azadolmalar\u0131 müvafiq t\u0259sdiqedici s\u0259n\u0259d \u0259sas\u0131nda v\u0259 bir il müdd\u0259tin\u0259 (2025-ci il sentyabr\u0131n 1-d\u0259n 1 il müdd\u0259tin\u0259) t\u0259tbiq olunacaq.<\/p>\n

Qanun layih\u0259si müzakir\u0259l\u0259rd\u0259n sonra s\u0259sverm\u0259y\u0259 qoyularaq birinci oxunu\u015fda q\u0259bul edilib.<\/p>\n","protected":false},"excerpt":{"rendered":"

Ümumdünya \u015e\u0259h\u0259rsalma Forumunun On Üçüncü sessiyas\u0131n\u0131n Az\u0259rbaycanda keçirilm\u0259si il\u0259 \u0259laq\u0259dar vergi güz\u0259\u015ftl\u0259ri t\u0259tbiq edil\u0259c\u0259k. Ucnoqta.az x\u0259b\u0259r verir ki, bu m\u0259s\u0259l\u0259 Milli M\u0259clisin bugünkü plenar iclas\u0131nda müzakir\u0259 olunan Vergi M\u0259c\u0259ll\u0259sind\u0259 d\u0259yi\u015fiklik…<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[],"tags":[],"class_list":["post-238014","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/238014","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=238014"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/238014\/revisions"}],"wp:attachment":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=238014"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=238014"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=238014"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}