{"id":41164,"date":"2016-12-07T12:38:04","date_gmt":"2016-12-07T08:38:04","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=41164","title":{"rendered":"Z\u0259r\u0259rl\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n vergi \u00f6d\u0259yicil\u0259rin\u0259 n\u0259zar\u0259t g\u00fccl\u0259ndirilm\u0259lidir"},"content":{"rendered":"

 Hesablama Palatas\u0131n\u0131n Kollegiyas\u0131 Vergil\u0259r Nazirliyinin 8 sayl\u0131 \u018frazi Vergil\u0259r \u0130dar\u0259sind\u0259 vergi qanunvericiliyin\u0259 riay\u0259t edilm\u0259si v\u0259ziyy\u0259tinin mü\u0259yy\u0259nl\u0259\u015fdirilm\u0259si il\u0259 ba\u011fl\u0131 h\u0259yata keçirilmi\u015f audit t\u0259dbirinin n\u0259tic\u0259l\u0259ri üzr\u0259 hesabat\u0131 müzakir\u0259 ed\u0259r\u0259k t\u0259sdiq edib. <\/span>Audit\u0259 \u0259sas\u0259n, obyektl\u0259ri dig\u0259r vergi orqanlar\u0131n\u0131n xidm\u0259ti \u0259razil\u0259rind\u0259 (\u0259sas\u0259n Bak\u0131 \u015f\u0259h\u0259rind\u0259 v\u0259 Ab\u015feron rayonunda) yerl\u0259\u015f\u0259n bir s\u0131ra aktiv vergi öd\u0259yicil\u0259rinin b\u0259yannam\u0259l\u0259rind\u0259 dövriyy\u0259l\u0259rin göst\u0259rilm\u0259m\u0259si, dig\u0259rl\u0259ri üzr\u0259 is\u0259 dövl\u0259t büdc\u0259sin\u0259 hesablanm\u0131\u015f v\u0259 öd\u0259nilmi\u015f vergi m\u0259bl\u0259\u011fl\u0259rinin azalmas\u0131 s\u0259b\u0259bl\u0259ri ara\u015fd\u0131r\u0131lmay\u0131b.<\/span><\/p>\n

Borclar\u0131n vergi öd\u0259yicil\u0259rinin \u0259mlaklar\u0131na yön\u0259ldilm\u0259si hesab\u0131na dövl\u0259t büdc\u0259sin\u0259 t\u0259min edilm\u0259si m\u0259qs\u0259dil\u0259 aç\u0131lm\u0131\u015f q\u0259rarlardan auditl\u0259 \u0259hat\u0259 olunan dövrün sonuna icra edilm\u0259mi\u015f q\u0259rarlar\u0131n say\u0131 516, h\u0259min q\u0259rarlar üzr\u0259 ümumi borcun m\u0259bl\u0259\u011fi is\u0259 742,0 min manat t\u0259\u015fkil edib.
\nG\u0259lird\u0259n ç\u0131x\u0131lan x\u0259rcl\u0259rin t\u0259rkibind\u0259 \u0259sas\u0259n xammal-material v\u0259 mal\u0131n d\u0259y\u0259ri x\u0259rcl\u0259rinin xüsusi ç\u0259kisinin yüks\u0259k olmas\u0131 s\u0259b\u0259bind\u0259n bir s\u0131ra m\u0259nf\u0259\u0259t vergisi (illik g\u0259lir vergisi) öd\u0259yicil\u0259rinin ümumi rentabellik s\u0259viyy\u0259si a\u015fa\u011f\u0131 olub. Eyni zamanda, z\u0259r\u0259rl\u0259 f\u0259aliyy\u0259t göst\u0259rdikl\u0259ri b\u0259yan olunan vergi öd\u0259yicil\u0259ri üzr\u0259 d\u0259 mövcud olan müxt\u0259lif m\u0259lumatlar vergi n\u0259zar\u0259ti qaydas\u0131nda üzl\u0259\u015fdirilm\u0259yib, uy\u011funsuzluqlar\u0131n s\u0259b\u0259bl\u0259ri mü\u0259yy\u0259nl\u0259\u015fdirilm\u0259yibv\u0259 aradan qald\u0131r\u0131lmay\u0131b.
\nBir s\u0131ra hüquqi \u015f\u0259xsl\u0259r üzr\u0259 hesablanm\u0131\u015f \u0259m\u0259k haqq\u0131 m\u0259bl\u0259\u011fl\u0259ri m\u0259nf\u0259\u0259t vergisinin b\u0259yannam\u0259l\u0259rind\u0259 ümumi g\u0259lird\u0259 ç\u0131x\u0131lmalar\u0131n t\u0259rkibind\u0259 \u0259m\u0259k haqq\u0131 x\u0259rcl\u0259ri kimi göst\u0259rilm\u0259yib, eyni zamanda muzdlu i\u015fl\u0259 \u0259laq\u0259dar öd\u0259m\u0259 m\u0259nb\u0259yind\u0259 vergil\u0259rin hesablanmamas\u0131 hallar\u0131 da mövcud olub ki, bu hüquqi \u015f\u0259xsl\u0259rd\u0259 d\u0259 operativ vergi n\u0259zar\u0259ti t\u0259dbirl\u0259rinin keçirilm\u0259si t\u0259min edilm\u0259yib.
\nAuditin n\u0259tic\u0259l\u0259ri ümumil\u0259\u015fdiril\u0259r\u0259k, ayr\u0131-ayr\u0131 rayonlar\u0131n g\u0259lirl\u0259ri üzr\u0259 proqnozlar\u0131n icras\u0131n\u0131n, \u0259sas\u0259n, h\u0259min rayonlar\u0131n \u0259razil\u0259rind\u0259 f\u0259aliyy\u0259t göst\u0259r\u0259n vergi öd\u0259yicil\u0259rinin vergil\u0259ri hesab\u0131na öd\u0259nilm\u0259sinin t\u0259min olunmas\u0131, obyektl\u0259ri dig\u0259r vergi orqanlar\u0131n\u0131n xidm\u0259ti \u0259razil\u0259rind\u0259 (xüsusil\u0259, Bak\u0131 \u015f\u0259h\u0259rind\u0259 v\u0259 Ab\u015feron rayonunda) yerl\u0259\u015f\u0259n vergi öd\u0259yicil\u0259ri, el\u0259c\u0259 d\u0259 ümumi rentabellik s\u0259viyy\u0259si a\u015fa\u011f\u0131 olmu\u015f m\u0259nf\u0259\u0259t vergisi v\u0259 sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan fiziki \u015f\u0259xsl\u0259rin g\u0259lir vergisi öd\u0259yicil\u0259ri, el\u0259c\u0259 d\u0259 z\u0259r\u0259rl\u0259 f\u0259aliyy\u0259t göst\u0259rdikl\u0259ri b\u0259yan olunan vergi öd\u0259yicil\u0259ri üz\u0259rind\u0259 n\u0259zar\u0259tin gücl\u0259ndirilm\u0259si z\u0259ruri hesab edilib.<\/p>\n","protected":false},"excerpt":{"rendered":"

 Hesablama Palatas\u0131n\u0131n Kollegiyas\u0131 Vergil\u0259r Nazirliyinin 8 sayl\u0131 \u018frazi Vergil\u0259r \u0130dar\u0259sind\u0259 vergi qanunvericiliyin\u0259 riay\u0259t edilm\u0259si v\u0259ziyy\u0259tinin mü\u0259yy\u0259nl\u0259\u015fdirilm\u0259si il\u0259 ba\u011fl\u0131 h\u0259yata keçirilmi\u015f audit t\u0259dbirinin n\u0259tic\u0259l\u0259ri üzr\u0259 hesabat\u0131 müzakir\u0259 ed\u0259r\u0259k t\u0259sdiq edib. Audit\u0259 \u0259sas\u0259n,…<\/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-41164","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/41164","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=41164"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/41164\/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=41164"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=41164"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=41164"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}