{"id":53781,"date":"2017-12-04T10:09:03","date_gmt":"2017-12-04T06:09:03","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=53781","title":{"rendered":"Vergil\u0259r Nazirliyind\u0259n UBER-l\u0259 ba\u011fl\u0131 n\u00f6vb\u0259ti a\u00e7\u0131qlama"},"content":{"rendered":"

Son günl\u0259r kütl\u0259vi informasiya vasit\u0259l\u0259rind\u0259 ölk\u0259 \u0259razisind\u0259 göst\u0259ril\u0259n taksi xidm\u0259tl\u0259rin\u0259 gör\u0259 18 faiz d\u0259r\u0259c\u0259 il\u0259 \u0259lav\u0259 d\u0259y\u0259r vergisinin (\u018fDV) hesablanmas\u0131 il\u0259 ba\u011fl\u0131 m\u0259lumatlar yer al\u0131b. <\/strong>
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Ucnoqta.az “Qafqazinfo”ya istinad\u0259n x\u0259b\u0259r verir ki, bununla ba\u011fl\u0131 Vergil\u0259r Nazirliyi aç\u0131qlama yay\u0131b. Aç\u0131qlamada bildirilir ki, ölk\u0259d\u0259 qanuni \u0259saslarla f\u0259aliyy\u0259t göst\u0259r\u0259n taksi f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259rin göst\u0259rdikl\u0259ri s\u0259rni\u015fin da\u015f\u0131ma xidm\u0259tl\u0259ri \u018fDV-y\u0259 c\u0259lb olunmayan xidm\u0259tl\u0259rdir v\u0259 bu xidm\u0259tl\u0259rin istehlakç\u0131s\u0131 olan v\u0259t\u0259nda\u015flar taksi xidm\u0259tl\u0259rinin d\u0259y\u0259rini öd\u0259y\u0259rk\u0259n h\u0259min m\u0259bl\u0259\u011f\u0259 \u018fDV daxil edilmir.<\/p>\n

1 yanvar 2017-ci il tarixd\u0259n vergi qanunvericiliyin\u0259 edilmi\u015f d\u0259yi\u015fikliy\u0259 \u0259sas\u0259n yaln\u0131z Az\u0259rbaycan Respublikas\u0131nda daimi nümay\u0259nd\u0259liyi olmayan qeyri-rezidentin elektron ticar\u0259t qaydas\u0131nda t\u0259qdim etdiyi i\u015f v\u0259 xidm\u0259tl\u0259r\u0259 gör\u0259 vergi orqan\u0131nda uçotda olmayan \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n öd\u0259ni\u015fl\u0259r apar\u0131lark\u0259n qeyri-rezident\u0259 apar\u0131lan öd\u0259m\u0259l\u0259rd\u0259n \u018fDV tutulur.<\/p>\n

Qanunvericiliy\u0259 edilmi\u015f d\u0259yi\u015fikliy\u0259 uy\u011fun olaraq, Az\u0259rbaycan Respublikas\u0131nda dövl\u0259t qeydiyyat\u0131na al\u0131nmadan müxt\u0259lif elektron informasiya sisteml\u0259ri vasit\u0259sil\u0259, o cüml\u0259d\u0259n mobil t\u0259tbiqetm\u0259l\u0259r vasit\u0259sil\u0259 ölk\u0259 \u0259razisind\u0259 minik avtomobill\u0259ri il\u0259 s\u0259rini\u015fin da\u015f\u0131ma f\u0259aliyy\u0259tini t\u0259\u015fkil ed\u0259n xarici \u015firk\u0259tl\u0259rin (UBER, Taxify v\u0259 s.) elektron ticar\u0259t qaydas\u0131nda göst\u0259rdikl\u0259ri xidm\u0259tl\u0259r 1 yanvar 2017-ci il tarixd\u0259n \u018fDV-y\u0259 c\u0259lb edilir. Ölk\u0259 \u0259razisind\u0259 taksi xidm\u0259tl\u0259rinin t\u0259\u015fkili il\u0259 ba\u011fl\u0131 h\u0259min xarici \u015firk\u0259tl\u0259rin göst\u0259rdikl\u0259ri xidm\u0259tl\u0259rinin d\u0259y\u0259ri \u018fDV daxil olmaqla formala\u015fan d\u0259y\u0259rd\u0259n ibar\u0259t oldu\u011fundan bu xarici \u015firk\u0259tl\u0259r\u0259 pul köçürül\u0259rk\u0259n h\u0259min m\u0259bl\u0259\u011fl\u0259r\u0259 \u018fDV d\u0259 daxil edilir. <\/p>\n

Dövl\u0259t vergi orqanlar\u0131nda qeydiyyata al\u0131naraq ölk\u0259 \u0259razisind\u0259 qanuni \u0259saslarla s\u0259rni\u015fin da\u015f\u0131ma f\u0259aliyy\u0259tini h\u0259yata keçir\u0259n yerli hüquqi v\u0259 fiziki \u015f\u0259xsl\u0259rin, habel\u0259 xarici \u015firk\u0259tl\u0259rin Az\u0259rbaycandak\u0131 nümay\u0259nd\u0259likl\u0259rinin göst\u0259rdikl\u0259ri taksi xidm\u0259tl\u0259rinin müqabilind\u0259 mü\u015ft\u0259ril\u0259r t\u0259r\u0259find\u0259n ist\u0259r na\u011fd qaydada, ist\u0259rs\u0259 d\u0259 öd\u0259ni\u015f kartlar\u0131 vasit\u0259sil\u0259 h\u0259min \u015f\u0259xsl\u0259r\u0259 öd\u0259nil\u0259n xidm\u0259t haqlar\u0131na gör\u0259 \u018fDV tutulmur.  <\/p>\n","protected":false},"excerpt":{"rendered":"

Son günl\u0259r kütl\u0259vi informasiya vasit\u0259l\u0259rind\u0259 ölk\u0259 \u0259razisind\u0259 göst\u0259ril\u0259n taksi xidm\u0259tl\u0259rin\u0259 gör\u0259 18 faiz d\u0259r\u0259c\u0259 il\u0259 \u0259lav\u0259 d\u0259y\u0259r vergisinin (\u018fDV) hesablanmas\u0131 il\u0259 ba\u011fl\u0131 m\u0259lumatlar yer al\u0131b.    Ucnoqta.az “Qafqazinfo”ya istinad\u0259n x\u0259b\u0259r verir ki,…<\/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-53781","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/53781","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=53781"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/53781\/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=53781"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=53781"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=53781"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}