{"id":41811,"date":"2022-03-14T09:21:32","date_gmt":"2022-03-14T05:21:32","guid":{"rendered":"http:\/\/economic.az\/?p=41811"},"modified":"2022-03-14T09:21:32","modified_gmt":"2022-03-14T05:21:32","slug":"ferdi-sahibkarin-sexsi-neqliyyat-vasitelerine-gore-vergi-ohdeliyi-varmi","status":"publish","type":"post","link":"http:\/\/economic.az\/ferdi-sahibkarin-sexsi-neqliyyat-vasitelerine-gore-vergi-ohdeliyi-varmi\/","title":{"rendered":"F\u0259rdi sahibkar\u0131n \u015f\u0259xsi n\u0259qliyyat vasit\u0259l\u0259rin\u0259 g\u00f6r\u0259 vergi \u00f6hd\u0259liyi varm\u0131?"},"content":{"rendered":"<p class=\"news-excerpt \">F\u0259rdi sahibkar kimi topdansat\u0131\u015f f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan vergi \u00f6d\u0259yicisi t\u0259qdim etdiyi mallar\u0131 m\u00fclkiyy\u0259tind\u0259ki y\u00fck ma\u015f\u0131nlar\u0131 il\u0259 p\u0259rak\u0259nd\u0259 ticar\u0259t obyektl\u0259rin\u0259 \u00e7atd\u0131r\u0131r. Bundan \u0259lav\u0259, onun \u015f\u0259xsi istifad\u0259sind\u0259 2 \u0259d\u0259d minik avtomobili m\u00f6vcuddur. Bu ild\u0259n f\u0259rdi sahibkar olan fiziki \u015f\u0259xs da\u015f\u0131nar \u0259mlaklar\u0131na g\u00f6r\u0259 \u0259mlak vergisi \u00f6d\u0259m\u0259lidir. B\u0259s f\u0259rdi sahibkar\u0131n m\u00fclkiyy\u0259tind\u0259 olan v\u0259 \u015f\u0259xsi istifad\u0259 \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulan n\u0259qliyyat vasit\u0259l\u0259rin\u0259 g\u00f6r\u0259 \u0259mlak vergisi \u00f6d\u0259nilm\u0259lidirmi?<\/p>\n<p>D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n bildirilib ki, Vergi M\u0259c\u0259ll\u0259sinin 1 yanvar 2022-ci il tarixd\u0259n q\u00fcvv\u0259y\u0259 minmi\u015f m\u00fcdd\u0259alar\u0131na \u0259sas\u0259n, f\u0259rdi sahibkarlar\u0131n balans\u0131nda olan da\u015f\u0131nar \u0259sas v\u0259saitl\u0259r \u0259mlak vergisinin vergitutma obyektidir. Bununla bel\u0259, fiziki s\u0327\u0259xsl\u0259r\u0259 m\u0259xsus sahibkarl\u0131q f\u0259aliyy\u0259tind\u0259 istifad\u0259 olunmayan minik avtomobill\u0259ri \u0259mlak vergisind\u0259n azadd\u0131r.<\/p>\n<p><em>Qeyd olunanlara \u0259sas\u0259n:<\/em><\/p>\n<p>M\u00fcraci\u0259td\u0259 g\u00f6st\u0259ril\u0259n halda f\u0259rdi sahibkar\u0131n m\u00fclkiyy\u0259tind\u0259 olan sahibkarl\u0131q f\u0259aliyy\u0259tind\u0259 istifad\u0259 edilm\u0259y\u0259n minik avtomobill\u0259rin\u0259 g\u00f6r\u0259 \u0259mlak vergisi hesablanm\u0131r. F\u0259rdi sahibkar\u0131n m\u00fclkiyy\u0259tind\u0259 olan v\u0259 sahibkarl\u0131q f\u0259aliyy\u0259tind\u0259 istifad\u0259 edil\u0259n y\u00fck avtomobill\u0259rin\u0259 g\u00f6r\u0259 is\u0259 \u0259mlak vergisi hesablan\u0131r v\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259nilir.<\/p>\n<p><em><strong>\u018fsas:\u00a0<\/strong><\/em>Vergi M\u0259c\u0259ll\u0259si, 197.1.3 v\u0259 199.4.3-c\u00fc madd\u0259l\u0259r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>F\u0259rdi sahibkar kimi topdansat\u0131\u015f f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan vergi \u00f6d\u0259yicisi t\u0259qdim etdiyi mallar\u0131 m\u00fclkiyy\u0259tind\u0259ki y\u00fck [&hellip;]<\/p>\n","protected":false},"author":44,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[63],"tags":[],"_links":{"self":[{"href":"http:\/\/economic.az\/wp-json\/wp\/v2\/posts\/41811"}],"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=41811"}],"version-history":[{"count":0,"href":"http:\/\/economic.az\/wp-json\/wp\/v2\/posts\/41811\/revisions"}],"wp:attachment":[{"href":"http:\/\/economic.az\/wp-json\/wp\/v2\/media?parent=41811"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/economic.az\/wp-json\/wp\/v2\/categories?post=41811"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/economic.az\/wp-json\/wp\/v2\/tags?post=41811"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}