{"id":71203,"date":"2018-11-19T11:29:06","date_gmt":"2018-11-19T07:29:06","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=71203","title":{"rendered":"Mikro v\u0259 ya ki\u00e7ik sahibkarl\u0131q subyektl\u0259ri \u00fc\u00e7\u00fcn yeni vergi g\u00fcz\u0259\u015ftl\u0259ri olacaq"},"content":{"rendered":"<p><strong>Az\u0259rbaycanda mikro v\u0259 ya ki&ccedil;ik sahibkarl\u0131q subyekti olan v\u0259 h&uuml;quqi \u015f\u0259xs kimi f\u0259aliyy\u0259t g&ouml;st\u0259r\u0259n startaplar\u0131n &ldquo;Startap&rdquo; \u015f\u0259had\u0259tnam\u0259si ald\u0131\u011f\u0131 tarixd\u0259n innovasiya f\u0259aliyy\u0259tind\u0259n \u0259ld\u0259 etdikl\u0259ri m\u0259nf\u0259\u0259tin 3 il m&uuml;dd\u0259tin\u0259 vergid\u0259n azad olunmas\u0131 t\u0259klif olunur.<\/strong><\/p>\n<p>&ldquo;Report&rdquo; bu bar\u0259d\u0259 Vergi M\u0259c\u0259ll\u0259sin\u0259 d\u0259yi\u015fiklik edilm\u0259si haqq\u0131nda qanun layih\u0259sin\u0259 istinad\u0259n x\u0259b\u0259r verir. Layih\u0259d\u0259 bildirlir ki, paylar\u0131n\u0131n (s\u0259hml\u0259rinin) 51 v\u0259 daha art\u0131q faizi birba\u015fa v\u0259 dolay\u0131s\u0131 il\u0259 d&ouml;vl\u0259t\u0259 m\u0259xsus olan h&uuml;quqi \u015f\u0259xsl\u0259r v\u0259 d&ouml;vl\u0259tin ad\u0131ndan yarad\u0131lan publik h&uuml;quqi \u015f\u0259xsl\u0259r istisna olmaqla, vergi &ouml;d\u0259yicisininin hesabat ilinin m\u0259nf\u0259\u0259tinin 10%-d\u0259n &ccedil;ox olmayan hiss\u0259sinin m&uuml;vafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m&uuml;\u0259yy\u0259n etdiyi qurum t\u0259r\u0259find\u0259n m&uuml;\u0259yy\u0259n edil\u0259n meyarlara cavab ver\u0259n t\u0259hsil, s\u0259hiyy\u0259, idman v\u0259 m\u0259d\u0259niyy\u0259t sah\u0259sind\u0259 f\u0259aliyy\u0259t g&ouml;st\u0259r\u0259n m&uuml;\u0259ssis\u0259, idar\u0259 v\u0259 t\u0259\u015fkilatlara k&ouml;&ccedil;&uuml;r&uuml;l\u0259n hiss\u0259si 2019-cu il 1 yanvar tarixind\u0259n 10 il m&uuml;dd\u0259tin\u0259 vergid\u0259n azad olunur. Bildir\u0259k ki, bu madd\u0259nin m&uuml;dd\u0259alar\u0131 yaln\u0131z na\u011fds\u0131z qaydada &ouml;d\u0259nil\u0259n x\u0259rcl\u0259r\u0259 m&uuml;nasib\u0259td\u0259 t\u0259tbiq edilir.<\/p>\n<p>M\u0259c\u0259ll\u0259y\u0259 edil\u0259n d\u0259yi\u015fikliy\u0259 \u0259sas\u0259n, vergi &ouml;d\u0259yicisinin az\u0131 3 il \u0259rzind\u0259 m&uuml;lkiyy\u0259tind\u0259 olan i\u015ftirak pay\u0131n\u0131n v\u0259 ya s\u0259hmin t\u0259qdim edilm\u0259sind\u0259n \u0259ld\u0259 olunan g\u0259lirl\u0259rinin 50%-i, mikro sahibkarl\u0131q subyekti olan h&uuml;quqi \u015f\u0259xsl\u0259rin sahibkarl\u0131q f\u0259aliyy\u0259tind\u0259n \u0259ld\u0259 etdikl\u0259ri m\u0259nf\u0259\u0259tin 75%-i vergid\u0259n azad olunanlar siyah\u0131s\u0131na \u0259lav\u0259 olunur.<\/p>\n<p>Bundan ba\u015fqa, KOB klaster \u015firk\u0259tinin m\u0259nf\u0259\u0259ti- KOB klaster \u015firk\u0259tinin KOB klaster \u015firk\u0259tl\u0259rinin reyestrin\u0259 daxil edildiyi tarixd\u0259n 7 il m&uuml;dd\u0259tin\u0259, KOB klasterin i\u015ftirak&ccedil;\u0131s\u0131 olan h&uuml;quqi \u015f\u0259xsin KOB klaster \u015firk\u0259ti il\u0259 ba\u011flanm\u0131\u015f m&uuml;qavil\u0259 \u0259sas\u0131nda t\u0259qdim etdiyi mal(i\u015f, xidm\u0259t) &uuml;zr\u0259 \u0259ld\u0259 etdiyi m\u0259nf\u0259\u0259tin kapital xarakterli x\u0259rcl\u0259rin &ccedil;\u0259kilm\u0259sin\u0259 y&ouml;n\u0259ldil\u0259n hiss\u0259si 7 il m&uuml;dd\u0259tin\u0259 vergid\u0259n azad edil\u0259c\u0259k.&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Az\u0259rbaycanda mikro v\u0259 ya ki&ccedil;ik sahibkarl\u0131q subyekti olan v\u0259 h&uuml;quqi \u015f\u0259xs kimi f\u0259aliyy\u0259t g&ouml;st\u0259r\u0259n startaplar\u0131n &ldquo;Startap&rdquo; \u015f\u0259had\u0259tnam\u0259si ald\u0131\u011f\u0131 tarixd\u0259n innovasiya f\u0259aliyy\u0259tind\u0259n \u0259ld\u0259 etdikl\u0259ri m\u0259nf\u0259\u0259tin 3 il m&uuml;dd\u0259tin\u0259 vergid\u0259n azad olunmas\u0131&hellip;<\/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-71203","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/71203","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=71203"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/71203\/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=71203"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71203"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71203"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}