{"id":71227,"date":"2018-11-19T18:35:20","date_gmt":"2018-11-19T14:35:20","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=71227","title":{"rendered":"Na\u011fds\u0131z \u00f6d\u0259m\u0259l\u0259rd\u0259 \u018fDV-nin 15%-i geri qaytar\u0131la bil\u0259r"},"content":{"rendered":"<p><strong>Fiziki \u015f\u0259xs olan istehlak&ccedil;\u0131lar t\u0259r\u0259find\u0259n Az\u0259rbaycanda p\u0259rak\u0259nd\u0259 ticar\u0259t v\u0259 ya ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti g&ouml;st\u0259r\u0259n \u015f\u0259xsl\u0259rd\u0259n al\u0131nm\u0131\u015f mallara (neft v\u0259 qaz m\u0259hsullar\u0131 istisna olmaqla) g&ouml;r\u0259 &ouml;d\u0259nilmi\u015f \u018fDV-nin na\u011fds\u0131z &ouml;d\u0259m\u0259l\u0259r &uuml;zr\u0259 15%, na\u011fd &ouml;d\u0259ni\u015fl\u0259r &uuml;zr\u0259 is\u0259 10%-i geri qaytar\u0131la bil\u0259r.<\/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. &ldquo;Fiziki \u015f\u0259xs olan olan istehlak&ccedil;\u0131lar t\u0259r\u0259find\u0259n Az\u0259rbaycan \u0259rzisind\u0259 p\u0259rak\u0259nd\u0259 ticar\u0259t v\u0259 ya ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti g&ouml;st\u0259r\u0259n \u015f\u0259xsl\u0259rd\u0259n al\u0131nm\u0131\u015f mallara (neft v\u0259 qaz m\u0259hsullar\u0131 istisna olmaqla) g&ouml;r\u0259 &ouml;d\u0259nilmi\u015f \u018fDV-nin qaytar\u0131lmas\u0131 qaydas\u0131n\u0131 m&uuml;vafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m&uuml;\u0259yy\u0259n etdiyi qurum m&uuml;\u0259yy\u0259n edir. Bu madd\u0259y\u0259 uy\u011fun olaraq qaytar\u0131lan m\u0259bl\u0259\u011f na\u011fds\u0131z &ouml;d\u0259m\u0259l\u0259r &uuml;zr\u0259 15%, na\u011fd &ouml;d\u0259ni\u015fl\u0259r &uuml;zr\u0259 is\u0259 10% t\u0259\u015fkil edir&rdquo;,- layih\u0259d\u0259 qeyd olunub.<\/p>\n<p>Bildirilir ki, &ouml;d\u0259nilmi\u015f \u018fDV-nin bu madd\u0259 il\u0259 m&uuml;\u0259yy\u0259n olunmu\u015f hiss\u0259sinin qaytar\u0131lmas\u0131 zaman\u0131 t\u0259qdim edil\u0259n n\u0259zar\u0259t-kassa aparat\u0131n\u0131n &ccedil;eki bu M\u0259c\u0259ll\u0259nin 50.8-ci madd\u0259sinin t\u0259l\u0259bl\u0259rin\u0259 cavab verm\u0259lidir.<\/p>\n<p>Bel\u0259 ki, n\u0259zar\u0259t-kassa aparat\u0131n\u0131n &ccedil;ekl\u0259rind\u0259 vergi &ouml;d\u0259yicisinin ad\u0131, V&Ouml;EN-i, &ccedil;ekin vurulmas\u0131n\u0131n tarixi v\u0259 saat\u0131, t\u0259s\u0259rr&uuml;fat subyektinin ad\u0131, vergi orqan\u0131ndak\u0131 u&ccedil;ot kodu v\u0259 yerl\u0259\u015fdiyi &uuml;nvan, mal\u0131n v\u0259 ya xidm\u0259tin (i\u015fin) ad\u0131, &ouml;l&ccedil;&uuml; vahidi, miqdar\u0131, bir vahidinin qiym\u0259ti v\u0259 yekun m\u0259bl\u0259\u011f (o c&uuml;ml\u0259d\u0259n \u018fDV-nin v\u0259 ya sad\u0259l\u0259\u015fdirilmi\u015f verginin m\u0259bl\u0259\u011fi,g&uuml;n \u0259rzind\u0259 vurulmu\u015f &ccedil;ekl\u0259rin say\u0131 v\u0259 n&ouml;mr\u0259si, n\u0259zar\u0259t-kassa aparat\u0131n\u0131n markas\u0131 v\u0259 zavod n&ouml;mr\u0259si, n\u0259zar\u0259t-kassa aparat\u0131n\u0131n fiskal rejiminin ni\u015fan\u0131 (\u0259lam\u0259ti), &ccedil;evin m&uuml;vafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m&uuml;\u0259yy\u0259n etdiyi qurumun elektron informasiya sistemin\u0259 &ouml;t&uuml;r&uuml;l&uuml;b-&ouml;t&uuml;r&uuml;lm\u0259m\u0259sin\u0259 dair qeyd, mal\u0131n s&uuml;r\u0259tli m\u0259lumat kodu (Quick Reponse Code) olmal\u0131d\u0131r.&nbsp;<\/p>\n<p>H\u0259m&ccedil;inin, 102-ci madd\u0259y\u0259 edil\u0259n d\u0259yi\u015fiklikl\u0259, p\u0259rak\u0259nd\u0259 sat\u0131\u015f qaydas\u0131nda mallar\u0131n sat\u0131\u015f\u0131n\u0131n h\u0259yata ke&ccedil;riilm\u0259si &uuml;zr\u0259 ticar\u0259t f\u0259aliyy\u0259ti v\u0259 ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan f\u0259rdi sahibkar t\u0259r\u0259find\u0259n b&uuml;dc\u0259y\u0259 &ouml;d\u0259nilm\u0259li olan g\u0259lir vergisinin m\u0259bl\u0259\u011fi 2019-cu il yanvar\u0131n 1-d\u0259n 3 il m&uuml;dd\u0259tin\u0259 &ldquo; \u0130stehlak&ccedil;\u0131lar\u0131n h&uuml;quqlar\u0131n\u0131n m&uuml;dafi\u0259si haqq\u0131nda&rdquo; qanun il\u0259 m&uuml;\u0259yy\u0259n edilmi\u015f POS-terminal vasit\u0259sil\u0259 na\u011fds\u0131z qaydada apar\u0131lan &ouml;d\u0259ni\u015fl\u0259rin &uuml;mumi g\u0259lird\u0259ki x&uuml;susi &ccedil;\u0259kisin\u0259 uy\u011fun m&uuml;\u0259yy\u0259n edil\u0259n verginin 25%-i h\u0259cmind\u0259 azald\u0131l\u0131r. Bundan ba\u015fqa, 106-c\u0131 madd\u0259y\u0259 edil\u0259n d\u0259yi\u015fikliy\u0259 \u0259sas\u0259n p\u0259rak\u0259nd\u0259 sat\u0131\u015f qaydas\u0131nda mallar\u0131n sat\u0131\u015f\u0131n\u0131n h\u0259yata ke&ccedil;riilm\u0259si &uuml;zr\u0259 ticar\u0259t f\u0259aliyy\u0259ti v\u0259 ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan h&uuml;quqi \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n b&uuml;dc\u0259y\u0259 &ouml;d\u0259nilm\u0259li olan m\u0259nf\u0259\u0259t vergisinin m\u0259bl\u0259\u011fi 2019-cu il yanvar\u0131n 1-d\u0259n 3 il m&uuml;dd\u0259tin\u0259 &ldquo; \u0130stehlak&ccedil;\u0131lar\u0131n h&uuml;quqlar\u0131n\u0131n m&uuml;dafi\u0259si haqq\u0131nda&rdquo; qanun il\u0259 m&uuml;\u0259yy\u0259n edilmi\u015f POS-terminal vasit\u0259sil\u0259 na\u011fds\u0131z qaydada apar\u0131lan &ouml;d\u0259ni\u015fl\u0259rin &uuml;mumi g\u0259lird\u0259ki x&uuml;susi &ccedil;\u0259kisin\u0259 uy\u011fun m&uuml;\u0259yy\u0259n edil\u0259n verginin 25%-i h\u0259cmind\u0259 azald\u0131l\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Fiziki \u015f\u0259xs olan istehlak&ccedil;\u0131lar t\u0259r\u0259find\u0259n Az\u0259rbaycanda p\u0259rak\u0259nd\u0259 ticar\u0259t v\u0259 ya ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti g&ouml;st\u0259r\u0259n \u015f\u0259xsl\u0259rd\u0259n al\u0131nm\u0131\u015f mallara (neft v\u0259 qaz m\u0259hsullar\u0131 istisna olmaqla) g&ouml;r\u0259 &ouml;d\u0259nilmi\u015f \u018fDV-nin na\u011fds\u0131z &ouml;d\u0259m\u0259l\u0259r &uuml;zr\u0259 15%,&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-71227","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/71227","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=71227"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/71227\/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=71227"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71227"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71227"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}