{"id":97494,"date":"2020-05-08T12:16:42","date_gmt":"2020-05-08T08:16:42","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=97494","title":{"rendered":"Az\u0259rbaycanda m\u00fcv\u0259qq\u0259ti vergi rejimi t\u0259tbiq edil\u0259c\u0259k<\/b><\/font>"},"content":{"rendered":"

Koronavirus pandemiyas\u0131n\u0131n yay\u0131lmas\u0131 n\u0259tic\u0259sind\u0259 iqtisadi \u015f\u0259raitin \u0259h\u0259miyy\u0259tli \u015f\u0259kild\u0259 d\u0259yi\u015fm\u0259si il\u0259 \u0259laq\u0259dar müv\u0259qq\u0259ti vergi rejimi t\u0259tbiq edil\u0259c\u0259k.<\/strong><\/p>\n

Bu, Milli M\u0259clisin bu gün keçiril\u0259n iclas\u0131nda üçüncü oxunu\u015fda müzakir\u0259y\u0259 ç\u0131xar\u0131lan Vergi M\u0259c\u0259ll\u0259sin\u0259 yeni – XVIII f\u0259sil\u0259 (Koronavirus pandemiyas\u0131n\u0131n yay\u0131lmas\u0131 n\u0259tic\u0259sind\u0259 iqtisadi \u015f\u0259raitin \u0259h\u0259miyy\u0259tli \u015f\u0259kild\u0259 d\u0259yi\u015fm\u0259si il\u0259 \u0259laq\u0259dar t\u0259tbiq edil\u0259n müv\u0259qq\u0259ti vergi rejimi) t\u0259klif edil\u0259n d\u0259yi\u015fiklikd\u0259 \u0259ksini tap\u0131b.<\/p>\n

Layih\u0259  Nazirl\u0259r Kabinetinin 2020-ci il 4 aprel tarixli 135s S\u0259r\u0259ncam\u0131 il\u0259 t\u0259sdiq edilmi\u015f T\u0259dbirl\u0259r Plan\u0131n\u0131n 5.1-5.11-ci b\u0259ndl\u0259rinin icras\u0131n\u0131n t\u0259min edilm\u0259si m\u0259qs\u0259dil\u0259 haz\u0131rlan\u0131b v\u0259 pandemiyadan z\u0259r\u0259r ç\u0259kmi\u015f sah\u0259l\u0259rd\u0259 f\u0259aliyy\u0259t göst\u0259r\u0259n sahibkarl\u0131q subyektl\u0259rin\u0259 (o cüml\u0259d\u0259n kiçik v\u0259 orta sahibkarl\u0131\u011fa) a\u015fa\u011f\u0131dak\u0131 istiqam\u0259tl\u0259ri \u0259hat\u0259 ed\u0259n vergi güz\u0259\u015ftl\u0259rinin v\u0259 t\u0259till\u0259rinin verilm\u0259sini n\u0259z\u0259rd\u0259 tutulur:<\/p>\n

Pandemiyan\u0131n bilavasit\u0259 t\u0259sir etdiyi a\u015fa\u011f\u0131dak\u0131 f\u0259aliyy\u0259t istiqam\u0259tl\u0259ri üzr\u0259 vergi öd\u0259yicil\u0259rin\u0259 \u0259mlak v\u0259 torpaq vergil\u0259ri üzr\u0259 tam m\u0259bl\u0259\u011fd\u0259, \u0259ld\u0259 edil\u0259n m\u0259nf\u0259\u0259tin (g\u0259lirin) 75 faizi miqdar\u0131nda vergi güz\u0259\u015ftl\u0259rinin verilm\u0259sini n\u0259z\u0259rd\u0259 tutulur:<\/p>\n

– avtomobil n\u0259qliyyat\u0131 vasit\u0259l\u0259ri il\u0259 ölk\u0259daxili (\u015f\u0259h\u0259rl\u0259raras\u0131 v\u0259 rayonlararas\u0131, \u015f\u0259h\u0259rdaxili v\u0259 rayondaxili) s\u0259rni\u015fin da\u015f\u0131malar\u0131 (o cüml\u0259d\u0259n taksi il\u0259) f\u0259aliyy\u0259ti;
\n– yerl\u0259\u015fm\u0259 vasit\u0259l\u0259ri hesab edil\u0259n mehmanxana, motel, hostel v\u0259 ox\u015far obyektl\u0259rin f\u0259aliyy\u0259ti;
\n– turoperator v\u0259 turagent f\u0259aliyy\u0259ti;
\n– sifari\u015fl\u0259r üzr\u0259 mallar\u0131n, o cüml\u0259d\u0259n yem\u0259kl\u0259rin, \u0259rzaq v\u0259 qeyri-\u0259rzaq mallar\u0131n\u0131n da\u015f\u0131nmas\u0131 v\u0259 (v\u0259 ya) çatd\u0131r\u0131lmas\u0131 f\u0259aliyy\u0259ti;
\n– ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti;
\n– s\u0259rgil\u0259rin t\u0259\u015fkili, s\u0259hn\u0259, istirah\u0259t  v\u0259 \u0259yl\u0259nc\u0259 (oyun), kinoteatr, teatr, muzey v\u0259 konsert zallar\u0131n\u0131n f\u0259aliyy\u0259ti;
\n– idman-sa\u011flaml\u0131q obyektl\u0259rinin f\u0259aliyy\u0259ti;
\n– haz\u0131rl\u0131q (t\u0259dris) v\u0259 ixtisasart\u0131ma  kurslar\u0131n\u0131n, u\u015faq t\u0259dris v\u0259 inki\u015faf m\u0259rk\u0259zl\u0259ri, u\u015faq klublar\u0131, psixoloji m\u0259rk\u0259zl\u0259rinin f\u0259aliyy\u0259ti;
\n– \u0259halinin sa\u011flaml\u0131\u011f\u0131 v\u0259 t\u0259hlük\u0259sizliyinin t\u0259min edilm\u0259si il\u0259 m\u0259qs\u0259dil\u0259 f\u0259aliyy\u0259ti müvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n mü\u0259yy\u0259n etdiyi orqan\u0131n (qurumun) q\u0259rar\u0131 il\u0259 tam v\u0259 ya qism\u0259n
\nm\u0259hdudla\u015fd\u0131r\u0131lan f\u0259aliyy\u0259t sah\u0259l\u0259ri.<\/p>\n

Sad\u0259l\u0259\u015fdirilmi\u015f verginin öd\u0259yicisi olan ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti v\u0259 s\u0259rni\u015fin da\u015f\u0131malar\u0131 f\u0259aliyy\u0259ti h\u0259yata keçir\u0259n vergi öd\u0259yicil\u0259rinin yuxar\u0131da qeyd edil\u0259n \u0259mlak v\u0259 torpaq vergil\u0259ri üzr\u0259 güz\u0259\u015ftl\u0259rl\u0259 yana\u015f\u0131, sad\u0259l\u0259\u015fdirilmi\u015f vergi m\u0259bl\u0259\u011fi üzr\u0259 50 faiz güz\u0259\u015ftin verilm\u0259si n\u0259z\u0259rd\u0259 tutulur.<\/p>\n

Göst\u0259ril\u0259nl\u0259rl\u0259 yana\u015f\u0131 pandemiyas\u0131n\u0131n m\u0259nfi t\u0259sir etdiyi yuxar\u0131da göst\u0259ril\u0259n iqtisadi f\u0259aliyy\u0259t sah\u0259l\u0259ri üzr\u0259 a\u015fa\u011f\u0131dak\u0131 güz\u0259\u015ftl\u0259rin verilm\u0259si n\u0259z\u0259rd\u0259 tutulur:<\/p>\n

– fiziki \u015f\u0259xsl\u0259rd\u0259n da\u015f\u0131nmaz \u0259mlak\u0131n icar\u0259si üzr\u0259 öd\u0259m\u0259 m\u0259nb\u0259yind\u0259 tutulan verginin d\u0259r\u0259c\u0259sinin 14 faizd\u0259n 7 faiz\u0259 endirilm\u0259si.
\n– 1 il müdd\u0259tin\u0259 cari vergi öd\u0259m\u0259l\u0259rind\u0259n v\u0259 cari vergi öd\u0259m\u0259l\u0259ri il\u0259 ba\u011fl\u0131 aray\u0131\u015flar\u0131n verilm\u0259sind\u0259n azad edilm\u0259si, 2019-cu il üçün son vergini öd\u0259nilm\u0259si müdd\u0259tinin 1 sentyabr 2020-ci il tarixin\u0259d\u0259k uzad\u0131lmas\u0131.
\n– mikro sahibkarl\u0131q subyekti olmayan vergi öd\u0259yicil\u0259ri \u0259vv\u0259lki il üzr\u0259 hesablanm\u0131\u015f m\u0259nf\u0259\u0259t (g\u0259lir) v\u0259 \u0259mlak vergil\u0259rinin cari ilin 1 sentyabr tarixin\u0259d\u0259k uzad\u0131lmas\u0131;
\n– öd\u0259nilm\u0259mi\u015f vergi, m\u0259cburi dövl\u0259t sosial s\u0131\u011forta v\u0259 i\u015fsizlikd\u0259n s\u0131\u011forta haqlar\u0131na gör\u0259 faizl\u0259rin hesablanmas\u0131n\u0131n 2020-ci ilin 1 aprel tarixd\u0259n 2021-ci ilin 1 yanvar tarixin\u0259d\u0259k t\u0259xir\u0259 sal\u0131nmas\u0131.<\/p>\n

Mikro sahibkarl\u0131q subyektl\u0259rin\u0259:<\/p>\n

– sad\u0259l\u0259\u015fdirilmi\u015f vergi üzr\u0259 50 faiz güz\u0259\u015ftin verilm\u0259si;
\n– 2020-ci ilin birinci v\u0259 ikinci rübü üzr\u0259 sad\u0259l\u0259\u015fdirilmi\u015f vergi hesabat\u0131n\u0131n v\u0259 m\u0259nf\u0259\u0259t (g\u0259lir) v\u0259 \u0259mlak vergil\u0259ri üzr\u0259 hesabatlar\u0131n\u0131n verilm\u0259si v\u0259 hesablanm\u0131\u015f verginin büdc\u0259y\u0259 öd\u0259nilm\u0259sin\u0259 cari ilin sentyabr ay\u0131n\u0131n 1-d\u0259k vergi t\u0259tilinin verilm\u0259si n\u0259z\u0259rd\u0259 tutulur.<\/p>\n

Bütün sahibkarl\u0131q subyektl\u0259rini \u0259hat\u0259 ed\u0259n a\u015fa\u011f\u0131dak\u0131 vergi güz\u0259\u015ftl\u0259rinin verilm\u0259si n\u0259z\u0259rd\u0259 tutulur:<\/p>\n

– epidemiyan\u0131n qar\u0131\u015f\u0131n\u0131n al\u0131nmas\u0131 v\u0259 \u0259halinin h\u0259yat v\u0259 sa\u011flaml\u0131\u011f\u0131n\u0131n qorunmas\u0131 m\u0259qs\u0259dil\u0259 vergi öd\u0259yicisi t\u0259r\u0259find\u0259n h\u0259yata keçiril\u0259n z\u0259ruri profilaktik, o cüml\u0259d\u0259n dezinfeksiya t\u0259dbirl\u0259rin\u0259 gör\u0259 ç\u0259kilmi\u015f x\u0259rcl\u0259rin m\u0259hdudiyy\u0259t n\u0259z\u0259r\u0259 al\u0131nmadan g\u0259lird\u0259n ç\u0131x\u0131lmas\u0131;
\n– \u0259halinin \u0259rzaq v\u0259 tibbi ehtiyaclar\u0131 üçün z\u0259ruri olan b\u0259zi m\u0259hsul növl\u0259rinin \u018fDV-d\u0259n müdd\u0259tli azad edilm\u0259si.<\/p>\n

Qanun layih\u0259si s\u0259s\u0259 qoyularaq q\u0259bul edilib.\/\/\/Apa<\/p>\n","protected":false},"excerpt":{"rendered":"

Koronavirus pandemiyas\u0131n\u0131n yay\u0131lmas\u0131 n\u0259tic\u0259sind\u0259 iqtisadi \u015f\u0259raitin \u0259h\u0259miyy\u0259tli \u015f\u0259kild\u0259 d\u0259yi\u015fm\u0259si il\u0259 \u0259laq\u0259dar müv\u0259qq\u0259ti vergi rejimi t\u0259tbiq edil\u0259c\u0259k. Bu, Milli M\u0259clisin bu gün keçiril\u0259n iclas\u0131nda üçüncü oxunu\u015fda müzakir\u0259y\u0259 ç\u0131xar\u0131lan Vergi M\u0259c\u0259ll\u0259sin\u0259 yeni…<\/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-97494","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/97494","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=97494"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/97494\/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=97494"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=97494"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=97494"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}