Vergi M\u0259c\u0259ll\u0259sinin 153-c\u00fc madd\u0259sin\u0259 \u0259sas\u0259n, \u0259lav\u0259 d\u0259y\u0259r vergisi (\u018fDV) vergi tutulan d\u00f6vriyy\u0259d\u0259n hesablanan verginin m\u0259bl\u0259\u011fi il\u0259 bu M\u0259c\u0259ll\u0259nin m\u00fcdd\u0259alar\u0131na uy\u011fun olaraq veril\u0259n elektron qaim\u0259-fakturalara v\u0259 ya idxalda \u018fDV-nin \u00f6d\u0259nildiyini g\u00f6st\u0259r\u0259n s\u0259n\u0259dl\u0259r\u0259 m\u00fcvafiq sur\u0259td\u0259 \u0259v\u0259zl\u0259\u015fdirilm\u0259li olan verginin m\u0259bl\u0259\u011fi aras\u0131ndak\u0131 f\u0259rqdir. Az\u0259rbaycan Respublikas\u0131 \u0259razisind\u0259 istehsal olunan k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n p\u0259rak\u0259nd\u0259 sat\u0131\u015f\u0131 zaman\u0131 \u0259lav\u0259 d\u0259y\u0259r vergisi ticar\u0259t \u0259lav\u0259sind\u0259n hesablanan verginin m\u0259bl\u0259\u011fidir.<\/p>\n
M\u00fchasib Ayt\u0259n Abd\u0131yeva k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n p\u0259rak\u0259nd\u0259 sat\u0131\u015f\u0131 zaman\u0131 t\u0259tbiq edil\u0259n ticar\u0259t \u0259lav\u0259sind\u0259n \u018fDV-nin hesablanmas\u0131 qaydas\u0131na ayd\u0131nl\u0131q g\u0259tirib. Bildirib ki, Vergi M\u0259c\u0259ll\u0259sinin 159.1-ci madd\u0259sin\u0259 g\u00f6r\u0259, mallar\u0131n t\u0259qdim edilm\u0259si, i\u015fl\u0259rin g\u00f6r\u00fclm\u0259si, xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259si, Az\u0259rbaycan Respublikas\u0131 \u0259razisind\u0259 istehsal olunan k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n p\u0259rak\u0259nd\u0259 sat\u0131\u015f\u0131 zaman\u0131 t\u0259tbiq edil\u0259n ticar\u0259t \u0259lav\u0259si v\u0259 vergi tutulan idxal vergitutma obyektidir.<\/p>\n
175.4-c\u00fc madd\u0259sin\u0259 \u0259sas\u0259n, vergi \u00f6d\u0259yicisi vergi tutulan \u0259m\u0259liyyatlar v\u0259 bu M\u0259c\u0259ll\u0259nin 164-c\u00fc madd\u0259sin\u0259 uy\u011fun olaraq \u018fDV-d\u0259n azad edilmi\u015f \u0259m\u0259liyyatlar apar\u0131rsa, \u018fDV \u00fczr\u0259 \u0259v\u0259zl\u0259\u015fdirm\u0259 \u00fc\u00e7\u00fcn vergi tutulan d\u00f6vriyy\u0259nin \u00fcmumi d\u00f6vriyy\u0259d\u0259ki x\u00fcsusi \u00e7\u0259kisin\u0259 uy\u011fun olaraq m\u00fc\u0259yy\u0259n edil\u0259n \u018fDV-nin m\u0259bl\u0259\u011fi q\u0259bul olunur. Vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n \u018fDV-y\u0259 c\u0259lb edil\u0259n \u0259m\u0259liyyatlarla yana\u015f\u0131, \u018fDV-d\u0259n azad olunan \u0259m\u0259liyyatlar apar\u0131lark\u0259n, bu \u0259m\u0259liyyatlara aid olan mallar (i\u015fl\u0259r, xidm\u0259tl\u0259r) \u00fczr\u0259 s\u0259n\u0259dl\u0259\u015fdirilmi\u015f m\u0259lumatlar \u0259sas\u0131nda \u018fDV \u00f6d\u0259nilm\u0259kl\u0259 v\u0259 \u018fDV-d\u0259n azad edilm\u0259kl\u0259 m\u0259daxil edil\u0259n mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) ayr\u0131-ayr\u0131l\u0131qda u\u00e7otu apar\u0131ld\u0131\u011f\u0131 halda, \u018fDV tutulan \u0259m\u0259liyyatlar \u00fc\u00e7\u00fcn al\u0131nm\u0131\u015f mallara (i\u015fl\u0259r\u0259, xidm\u0259tl\u0259r\u0259) g\u00f6r\u0259 \u00f6d\u0259nilmi\u015f \u018fDV-nin m\u0259bl\u0259\u011fi bu M\u0259c\u0259ll\u0259nin 175.1-ci madd\u0259sin\u0259 uy\u011fun olaraq tam m\u0259bl\u0259\u011fd\u0259 \u0259v\u0259zl\u0259\u015fdirilir.<\/p>\n
Misal: P\u0259rak\u0259nd\u0259 ticar\u0259t f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259n \u018fDV \u00f6d\u0259yicisi olan fiziki \u015f\u0259xsin hesabat d\u00f6vr\u00fcn\u00fcn \u0259vv\u0259lin\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 istehsal olunan k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131 \u00fczr\u0259 15 000 manat (al\u0131\u015f qiym\u0259ti il\u0259) d\u0259y\u0259rind\u0259 mal qal\u0131\u011f\u0131 olub. Fiziki \u015f\u0259xs hesabat d\u00f6vr\u00fc \u0259rzind\u0259 9 000 manat d\u0259y\u0259rind\u0259 Az\u0259rbaycan Respublikas\u0131 \u0259razisind\u0259 istehsal olunan k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 mallar\u0131 al\u0131b, 25 000 manat (sat\u0131\u015f qiym\u0259ti il\u0259) d\u0259y\u0259rind\u0259 sat\u0131\u015f h\u0259yata ke\u00e7irib. D\u00f6vr\u00fcn sonuna al\u0131\u015f qiym\u0259ti il\u0259 8 000 manat d\u0259y\u0259rind\u0259 mal qal\u0131\u011f\u0131 olub. Fiziki \u015f\u0259xsin k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 mallar\u0131n\u0131 p\u0259rak\u0259nd\u0259 sat\u0131\u015f\u0131 \u00fczr\u0259 \u0259m\u0259liyyat\u0131nda b\u00fcdc\u0259y\u0259 \u00f6d\u0259m\u0259li oldu\u011fu \u018fDV-nin m\u0259bl\u0259\u011fini hesablayaq:<\/p>\n
Sat\u0131lan mal\u0131n maya d\u0259y\u0259ri:<\/p>\n
15000+9000-8000 = 16000 manat<\/p>\n
Sat\u0131\u015fdan g\u0259lir: \u2013 25000 manat<\/p>\n
Burada \u018fDV ticar\u0259t \u0259lav\u0259sind\u0259n hesablan\u0131r:<\/p>\n
(25000-16000)*18%=1620 manat.<\/p>\n
Vergi M\u0259c\u0259ll\u0259sinin 174.3 \u2013c\u00fc madd\u0259sin\u0259 \u0259sas\u0259n, Az\u0259rbaycan Respublikas\u0131 \u0259razisind\u0259 istehsal olunan k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n p\u0259rak\u0259nd\u0259 sat\u0131\u015f\u0131 zaman\u0131 t\u0259tbiq olunmu\u015f ticar\u0259t \u0259lav\u0259sind\u0259n \u018fDV hesablayan p\u0259rak\u0259nd\u0259 ticar\u0259t f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan vergi \u00f6d\u0259yicil\u0259ri h\u0259min mallar\u0131n u\u00e7otunu ayr\u0131ca apar\u0131r. Bel\u0259 u\u00e7ot apar\u0131lmad\u0131qda, bu M\u0259c\u0259ll\u0259nin dig\u0259r madd\u0259l\u0259rind\u0259 g\u00f6st\u0259ril\u0259n m\u00fcdd\u0259alardan as\u0131l\u0131 olmayaraq h\u0259min mallar\u0131n p\u0259rak\u0259nd\u0259 sat\u0131\u015f\u0131 zaman\u0131 \u018fDV \u00fcmumi d\u00f6vriyy\u0259d\u0259n hesablan\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"
Vergi M\u0259c\u0259ll\u0259sinin 153-c\u00fc madd\u0259sin\u0259 \u0259sas\u0259n, \u0259lav\u0259 d\u0259y\u0259r vergisi (\u018fDV) vergi tutulan d\u00f6vriyy\u0259d\u0259n hesablanan verginin m\u0259bl\u0259\u011fi […]<\/p>\n","protected":false},"author":44,"featured_media":41162,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[5],"tags":[],"_links":{"self":[{"href":"http:\/\/economic.az\/wp-json\/wp\/v2\/posts\/41161"}],"collection":[{"href":"http:\/\/economic.az\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/economic.az\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/economic.az\/wp-json\/wp\/v2\/users\/44"}],"replies":[{"embeddable":true,"href":"http:\/\/economic.az\/wp-json\/wp\/v2\/comments?post=41161"}],"version-history":[{"count":0,"href":"http:\/\/economic.az\/wp-json\/wp\/v2\/posts\/41161\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/economic.az\/wp-json\/wp\/v2\/media\/41162"}],"wp:attachment":[{"href":"http:\/\/economic.az\/wp-json\/wp\/v2\/media?parent=41161"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/economic.az\/wp-json\/wp\/v2\/categories?post=41161"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/economic.az\/wp-json\/wp\/v2\/tags?post=41161"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}