{"id":69840,"date":"2018-10-17T10:43:28","date_gmt":"2018-10-17T06:43:28","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=69840","title":{"rendered":"Vergil\u0259r Nazirliyi: “Kup\u00e7a”s\u0131 olmayan evl\u0259r\u0259 g\u00f6r\u0259 \u0259mlak vergisi \u00f6d\u0259nilm\u0259m\u0259lidir<\/b><\/font>"},"content":{"rendered":"

Az\u0259rbaycanda b\u0259zi b\u0259l\u0259diyy\u0259l\u0259r xüsusi mülkiyy\u0259ti t\u0259sdiq ed\u0259n s\u0259n\u0259di (“kupça”) olmayan f\u0259rdi evl\u0259rin sakinl\u0259rin\u0259 müraci\u0259t ed\u0259r\u0259k onlardan \u0259mlak v\u0259 torpaq vergisinin öd\u0259nilm\u0259sini t\u0259l\u0259b edirl\u0259r. V\u0259t\u0259nda\u015flara b\u0259l\u0259diyy\u0259l\u0259r t\u0259r\u0259find\u0259n t\u0259qdim edilmi\u015f t\u0259diyy\u0259 bildiri\u015fl\u0259rind\u0259 h\u0259tta bu da xüsusi qeyd edilir ki, vergini mü\u0259yy\u0259n edilmi\u015f müdd\u0259td\u0259 öd\u0259m\u0259s\u0259l\u0259r, Vergi M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq, onlar\u0131n öd\u0259nilm\u0259mi\u015f vergi m\u0259bl\u0259\u011fin\u0259 0,1 faiz m\u0259bl\u0259\u011find\u0259 \u0259lav\u0259 öd\u0259ni\u015f hesablanacaq v\u0259 maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edil\u0259c\u0259k. Bununla da b\u0259l\u0259diyy\u0259l\u0259r v\u0259t\u0259nda\u015flar\u0131 h\u0259min vergil\u0259rin onlar t\u0259r\u0259find\u0259n qanunauy\u011fun \u015f\u0259kild\u0259 toplan\u0131ld\u0131\u011f\u0131na inand\u0131rmaq ist\u0259yirl\u0259r.<\/strong><\/p>\n

Lakin m\u0259lum olub ki, b\u0259l\u0259diyy\u0259l\u0259rin vergi öd\u0259ni\u015fi il\u0259 ba\u011fl\u0131 etdikl\u0259ri bu t\u0259l\u0259b qanunauy\u011fun deyil. Ucnoqta.az x\u0259b\u0259r verir ki, m\u0259s\u0259l\u0259 il\u0259 ba\u011fl\u0131 Trend-in sor\u011fusunu cavabland\u0131ran Vergil\u0259r Nazirliyi xüsusi mülkiyy\u0259ti t\u0259sdiq ed\u0259n s\u0259n\u0259di olmayan f\u0259rdi evl\u0259r\u0259 gör\u0259 \u0259mlak v\u0259 torpaq vergisinin toplan\u0131lmas\u0131n\u0131n düzgün olub-olmad\u0131\u011f\u0131na ayd\u0131nl\u0131q g\u0259tirib.
\nNazirlikd\u0259n bildirilib ki, Vergi M\u0259c\u0259ll\u0259sinin 198.1.1-ci madd\u0259sin\u0259 gör\u0259, fiziki \u015f\u0259xsl\u0259r onlar\u0131n xüsusi mülkiyy\u0259tind\u0259 olan binalar\u0131n sah\u0259sinin (ya\u015fay\u0131\u015f sah\u0259l\u0259rin\u0259 münasib\u0259td\u0259 – onlar\u0131n 30 kvadratmetrd\u0259n art\u0131q olan hiss\u0259sinin) h\u0259r kvadratmetrin\u0259 gör\u0259 mü\u0259yy\u0259n edilmi\u015f d\u0259r\u0259c\u0259l\u0259r t\u0259tbiq olunmaqla (bina Bak\u0131 \u015f\u0259h\u0259rind\u0259 yerl\u0259\u015fdikd\u0259, h\u0259min d\u0259r\u0259c\u0259l\u0259r\u0259 müvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n mü\u0259yy\u0259n etdiyi 0,7-d\u0259n a\u015fa\u011f\u0131 v\u0259 1,5-d\u0259n yuxar\u0131 olmayan \u0259msallar t\u0259tbiq edilm\u0259kl\u0259 \u0259mlak vergisi öd\u0259yirl\u0259r.<\/p>\n

Nazirlik "xüsusi mülkiyy\u0259td\u0259 olan binalar"\u0131n hans\u0131 binalara \u015famil olundu\u011funu da aç\u0131qlay\u0131b.<\/p>\n

Bildirilib ki, \u0259g\u0259r Da\u015f\u0131nmaz \u018fmlak\u0131n Dövl\u0259t Reyestri Xidm\u0259ti t\u0259r\u0259find\u0259n verilmi\u015f mülkiyy\u0259ti t\u0259sdiq ed\u0259n s\u0259n\u0259di yoxdursa, o zaman h\u0259min binaya \u0259mlak vergisi hesablanmamal\u0131d\u0131r:<\/p>\n

“\u018fmlak vergisi yaln\u0131z mülkiyy\u0259ti t\u0259sdiq ed\u0259n s\u0259n\u0259di olan \u0259mlaklar üçün t\u0259tbiq edilir. Qanunvericilikd\u0259 “kupça”s\u0131 olmayan evl\u0259r\u0259 gör\u0259 \u0259mlak vergisi n\u0259z\u0259rd\u0259 tutulmay\u0131b. Bel\u0259 hallarla üzl\u0259\u015f\u0259n v\u0259t\u0259nda\u015flar yerli b\u0259l\u0259diyy\u0259l\u0259r\u0259 müraci\u0259t ed\u0259r\u0259k Vergi M\u0259c\u0259ll\u0259sinin 197.1.1 madd\u0259sin\u0259 istinad ed\u0259 bil\u0259rl\u0259r. H\u0259min madd\u0259y\u0259 gör\u0259, yaln\u0131z xüsusi mülkiyy\u0259td\u0259 olan evl\u0259r üçün \u0259mlak vergisi hesablan\u0131r”.
\nNazirlikd\u0259n qeyd edilib ki, “Da\u015f\u0131nmaz \u0259mlak\u0131n dövl\u0259t reyestri haqq\u0131nda” qanunun 12.1-ci b\u0259ndind\u0259 d\u0259 “xüsusi mülkiyy\u0259t” anlay\u0131\u015f\u0131 d\u0259qiql\u0259\u015fdirilib. Qanunun h\u0259min madd\u0259sin\u0259 gör\u0259, da\u015f\u0131nmaz \u0259mlaka mülkiyy\u0259t v\u0259 dig\u0259r \u0259\u015fya hüquqlar\u0131n\u0131n \u0259m\u0259l\u0259 g\u0259lm\u0259si v\u0259 ba\u015fqas\u0131na keçm\u0259si müvafiq icra hakimiyy\u0259ti orqanlar\u0131 t\u0259r\u0259find\u0259n haz\u0131rlanan s\u0259n\u0259dl\u0259r \u0259sas\u0131nda qeydiyyat orqan\u0131 t\u0259r\u0259find\u0259n veril\u0259n dövl\u0259t reyestrind\u0259n ç\u0131xar\u0131\u015fla r\u0259smil\u0259\u015fdirilir:<\/p>\n

“Ona gör\u0259 d\u0259 Dövl\u0259t Reyestr Xidm\u0259tind\u0259n ç\u0131xar\u0131\u015f olmad\u0131qda h\u0259min mülk xüsusi mülkiyy\u0259td\u0259 olan \u0259mlak say\u0131lm\u0131r v\u0259 onun üçün \u0259mlak vergisi hesablanm\u0131r”.<\/em><\/p>\n

S\u0259n\u0259di olmayan h\u0259y\u0259tyan\u0131 sah\u0259l\u0259r üçün b\u0259l\u0259diyy\u0259l\u0259r t\u0259r\u0259find\u0259n torpaq vergisinin toplan\u0131lmas\u0131na g\u0259ldikd\u0259, Vergil\u0259r Nazirliyind\u0259n bildirilib ki, qanunvericiliy\u0259 gör\u0259, fiziki \u015f\u0259xsl\u0259rin v\u0259 mü\u0259ssis\u0259l\u0259rin Az\u0259rbaycan \u0259razisind\u0259 mülkiyy\u0259tind\u0259 v\u0259 ya istifad\u0259sind\u0259 olan torpaq sah\u0259l\u0259ri vergitutma obyekti say\u0131l\u0131r:
\n“V\u0259t\u0259nda\u015f\u0131n evinin mülkiyy\u0259ti t\u0259sdiq ed\u0259n s\u0259n\u0259di olmaya bil\u0259r, amma h\u0259min torpaq onun istifad\u0259sind\u0259dirs\u0259, torpaq vergisi öd\u0259nilm\u0259lidir. M\u0259s\u0259l\u0259n, Sumqay\u0131tda olan v\u0259 10 min kvadrat metr\u0259d\u0259k torpaqlar\u0131n h\u0259r 100 kvadrat metrin\u0259 (1 sot) gör\u0259 50 q\u0259pik, 10 min kvadrat metrd\u0259n art\u0131q olan torpaqlar\u0131n h\u0259r 100 kvadrat metrin\u0259 gör\u0259 1 manat torpaq vergisi hesablan\u0131r. \u018fg\u0259r torpaq 3 sotdursa, onda v\u0259t\u0259nda\u015f 1 manat 50 q\u0259pik torpaq vergisi öd\u0259m\u0259lidir”.<\/p>\n","protected":false},"excerpt":{"rendered":"

Az\u0259rbaycanda b\u0259zi b\u0259l\u0259diyy\u0259l\u0259r xüsusi mülkiyy\u0259ti t\u0259sdiq ed\u0259n s\u0259n\u0259di (“kupça”) olmayan f\u0259rdi evl\u0259rin sakinl\u0259rin\u0259 müraci\u0259t ed\u0259r\u0259k onlardan \u0259mlak v\u0259 torpaq vergisinin öd\u0259nilm\u0259sini t\u0259l\u0259b edirl\u0259r. V\u0259t\u0259nda\u015flara b\u0259l\u0259diyy\u0259l\u0259r t\u0259r\u0259find\u0259n t\u0259qdim edilmi\u015f t\u0259diyy\u0259 bildiri\u015fl\u0259rind\u0259…<\/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-69840","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/69840","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=69840"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/69840\/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=69840"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69840"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69840"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}