{"id":90144,"date":"2019-12-18T16:08:51","date_gmt":"2019-12-18T12:08:51","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=90144","title":{"rendered":"Bina tikintisi il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259rin <font color=red><b>Diqq\u0259tin\u0259<\/b><\/font>&#8211; Vergi M\u0259c\u0259ll\u0259sin\u0259 d\u0259yi\u015fiklikl\u0259r edilib"},"content":{"rendered":"<p><strong>Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisi t\u0259r\u0259find\u0259n 29 noyabr 2019-cu il tarixd\u0259 q\u0259bul edilmi\u015f &ldquo;Az\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259sind\u0259 d\u0259yi\u015fiklik edilm\u0259si haqq\u0131nda&rdquo; Az\u0259rbaycan Respublikas\u0131 Qanununda bina tikintisi f\u0259aliyy\u0259tinin vegiy\u0259 c\u0259lb edilm\u0259si il\u0259 ba\u011fl\u0131 Vergi M\u0259c\u0259ll\u0259sin\u0259 b\u0259zi d\u0259yi\u015fiklikl\u0259r edilib.<\/strong><\/p>\n<p>Vergil\u0259r Nazirliyind\u0259n Ucnoqta.az-a veril\u0259n m\u0259lumata g&ouml;r\u0259, bel\u0259 ki, 1 yanvar 2020-ci il tarixd\u0259n etibar\u0259n bina tikintisi f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259rin sad\u0259l\u0259\u015fdirilmi\u015f vergi &ouml;d\u0259yicisi olmaq h&uuml;ququnun l\u0259\u011fv edilm\u0259si v\u0259 h\u0259min \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n vergi &ouml;hd\u0259likl\u0259rinin vahid metodla &#8211; \u018fDV v\u0259 m\u0259nf\u0259\u0259t vergisinin &ouml;d\u0259yicisi kimi yerin\u0259 yetirilm\u0259si n\u0259z\u0259rd\u0259 tutulur. H\u0259min tarix\u0259d\u0259k tikinti obyektinin tikinti-qura\u015fd\u0131rma i\u015fl\u0259rin\u0259 ba\u015flam\u0131\u015f v\u0259 sad\u0259l\u0259\u015fdirilmi\u015f vergitutma metodunu t\u0259tbiq ed\u0259n vergi &ouml;d\u0259yicisi tikinti-qura\u015fd\u0131rma i\u015fl\u0259ri &uuml;zr\u0259 vergil\u0259ri \u0259vv\u0259lki qaydada &ouml;d\u0259yir.<\/p>\n<p>Tikinti-qura\u015fd\u0131rma i\u015fl\u0259rin\u0259 2019-cu il 1 dekabr tarixind\u0259n ba\u015flam\u0131\u015f vergi &ouml;d\u0259yicil\u0259ri is\u0259 h\u0259min tikinti-qura\u015fd\u0131rma i\u015fl\u0259ri &uuml;zr\u0259 vergitutma metodunu 2020-ci il 1 yanvar tarixin\u0259d\u0259k se&ccedil;m\u0259k imkan\u0131na malikdir. Qanunun 2.2-ci madd\u0259sin\u0259 \u0259sas\u0259n, tikinti-qura\u015fd\u0131rma i\u015fl\u0259rin\u0259 2019-cu ilin 1 dekabr tarixind\u0259n sonra ba\u015flam\u0131\u015f vergi &ouml;d\u0259yicisi h\u0259min tikinti-qura\u015fd\u0131rma i\u015fl\u0259ri &uuml;zr\u0259 se&ccedil;diyi vergitutma metodu bar\u0259d\u0259 m\u0259lumat formas\u0131n\u0131 2020-ci il 1 yanvar tarixin\u0259d\u0259k qeydiyyatda oldu\u011fu vergi orqan\u0131na t\u0259qdim etm\u0259lidir. \u018fks halda tikil\u0259n binalar &uuml;zr\u0259 yaranan vergi &ouml;hd\u0259likl\u0259ri &ldquo;Az\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259sind\u0259 d\u0259yi\u015fiklik edilm\u0259si haqq\u0131nda&rdquo; Qanunla m&uuml;\u0259yy\u0259n olunmu\u015f qaydada, y\u0259ni \u018fDV v\u0259 m\u0259nf\u0259\u0259t (g\u0259lir) vergisi metodu il\u0259 hesablanacaqd\u0131r.<\/p>\n<p>Bu s\u0259b\u0259bd\u0259n bina tikintisi f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan sahibkarlar t\u0259r\u0259find\u0259n 2019-cu ilin dekabr ay\u0131nda tikinti qura\u015fd\u0131rma i\u015fl\u0259rin\u0259 ba\u015flad\u0131qlar\u0131 binalara g&ouml;r\u0259 vergi metodu bar\u0259d\u0259 (sad\u0259l\u0259\u015fdirilmi\u015f vergi v\u0259 ya \u018fDV v\u0259 m\u0259nf\u0259\u0259t vergisi) 1 yanvar tarix\u0259d\u0259k m\u0259lumat verilm\u0259si \u0259sas \u015f\u0259rt kimi m&uuml;\u0259yy\u0259n olunur.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisi t\u0259r\u0259find\u0259n 29 noyabr 2019-cu il tarixd\u0259 q\u0259bul edilmi\u015f &ldquo;Az\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259sind\u0259 d\u0259yi\u015fiklik edilm\u0259si haqq\u0131nda&rdquo; Az\u0259rbaycan Respublikas\u0131 Qanununda bina tikintisi f\u0259aliyy\u0259tinin vegiy\u0259 c\u0259lb edilm\u0259si il\u0259 ba\u011fl\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-90144","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/90144","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=90144"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/90144\/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=90144"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=90144"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=90144"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}