\u015eirk\u0259t yanacaq kart\u0131 vasit\u0259sil\u0259 \u00f6z\u00fcn\u0259 m\u0259xsus y\u00fck ma\u015f\u0131n\u0131na al\u0131nm\u0131\u015f yanacaq \u00fc\u00e7\u00fcn qar\u015f\u0131 t\u0259r\u0259f\u0259 5 yanvar 2022-ci il tarixd\u0259 elektron qaim\u0259-faktura t\u0259qdim edib v\u0259 e-qaim\u0259nin “\u0259lav\u0259 qeyd” b\u00f6lm\u0259sind\u0259 faktiki al\u0131\u015f tarixi qeyd olunub. Bu m\u00fc\u0259ssis\u0259 h\u0259min elektron qaim\u0259d\u0259 qeyd olunmu\u015f yanaca\u011f\u0131n d\u0259y\u0259rini 2021-ci il \u00fc\u00e7\u00fcn t\u0259qdim ed\u0259c\u0259yi m\u0259nf\u0259\u0259t vergisi b\u0259yannam\u0259sind\u0259 yanacaq x\u0259rci olaraq qeyd ed\u0259 bil\u0259rmi?<\/p>\n
D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n bildirilib ki, g\u0259lird\u0259n \u00e7\u0131x\u0131lmayan x\u0259rcl\u0259rd\u0259n ba\u015fqa, g\u0259lirin \u0259ld\u0259 edilm\u0259si il\u0259 ba\u011fl\u0131 olan b\u00fct\u00fcn x\u0259rcl\u0259r, h\u0259m\u00e7inin qanunla n\u0259z\u0259rd\u0259 tutulmu\u015f icbari \u00f6d\u0259ni\u015fl\u0259r g\u0259lird\u0259n \u00e7\u0131x\u0131l\u0131r. Eyni zamanda, vergi \u00f6d\u0259yicisi vergi tutulan g\u0259lirin (m\u0259nf\u0259\u0259tin) d\u0259qiq \u0259ks etdirilm\u0259si \u00fc\u00e7\u00fcn s\u0259n\u0259dl\u0259\u015fdirilmi\u015f m\u0259lumat \u0259sas\u0131nda g\u0259lirl\u0259rinin v\u0259 x\u0259rcl\u0259rinin vaxtl\u0131-vaxt\u0131nda d\u0259qiq u\u00e7otunu aparma\u011fa, bu f\u0259sil\u0259 uy\u011fun \u015f\u0259kild\u0259 t\u0259tbiq edil\u0259n u\u00e7ot metodundan as\u0131l\u0131 olaraq g\u0259lirl\u0259rini v\u0259 x\u0259rcl\u0259rini onlar\u0131n \u0259ld\u0259 edildiyi v\u0259 ya \u00e7\u0259kildiyi m\u00fcvafiq hesabat d\u00f6vrl\u0259rin\u0259 aid etm\u0259y\u0259 borcludur.<\/p>\n
Mikro sahibkarl\u0131q subyektl\u0259ri \u00f6z se\u00e7iml\u0259rind\u0259n as\u0131l\u0131 olaraq, g\u0259lirl\u0259rin v\u0259 x\u0259rcl\u0259rin u\u00e7otunu kassa metodu v\u0259 ya hesablama metodu il\u0259, ki\u00e7ik, orta v\u0259 iri sahibkarl\u0131q subyektl\u0259ri is\u0259 hesablama metodu il\u0259 apar\u0131rlar.<\/p>\n
Hesablama metodu il\u0259 u\u00e7ot aparan vergi \u00f6d\u0259yicisi g\u0259lir \u0259ld\u0259 edilm\u0259sinin v\u0259 x\u0259rc \u00e7\u0259kilm\u0259sinin faktiki vaxt\u0131ndan as\u0131l\u0131 olmayaraq g\u0259lirini v\u0259 x\u0259rcini m\u00fcvafiq sur\u0259td\u0259 g\u0259lir almaq h\u00fcququnun \u0259ld\u0259 edildiyi v\u0259 ya x\u0259rcin \u00e7\u0259kilm\u0259si bar\u0259d\u0259 \u00f6hd\u0259liyin yarand\u0131\u011f\u0131 vaxt n\u0259z\u0259r\u0259 almal\u0131d\u0131r.<\/p>\n
Hesablama metodunun t\u0259tbiqi zaman\u0131 x\u0259rc \u0259qdd\u0259 v\u0259 ya m\u00fcqavil\u0259d\u0259 i\u015ftirak ed\u0259n b\u00fct\u00fcn t\u0259r\u0259fl\u0259r t\u0259r\u0259find\u0259n \u0259qd v\u0259 ya m\u00fcqavil\u0259 \u00fczr\u0259 b\u00fct\u00fcn \u00f6hd\u0259likl\u0259r yerin\u0259 yetirildiyi, yaxud m\u00fcvafiq m\u0259bl\u0259\u011fl\u0259r qeyd-\u015f\u0259rtsiz \u00f6d\u0259nildiyi vaxtda \u00e7\u0259kilmi\u015f say\u0131l\u0131r.<\/p>\n
Qeyd edil\u0259nl\u0259r\u0259 \u0259sas\u0259n, m\u00fc\u0259ssis\u0259 g\u0259lirl\u0259rin v\u0259 x\u0259rcl\u0259rin u\u00e7otunu hesablama metodu il\u0259 apard\u0131\u011f\u0131 halda, dekabr ay\u0131nda t\u0259hvil al\u0131nm\u0131\u015f yanacaq \u00fczr\u0259 \u00e7\u0259kil\u0259n x\u0259rcl\u0259r m\u00fcvafiq olaraq dekabr ay\u0131n\u0131n x\u0259rcl\u0259rin\u0259 aid edilir v\u0259 2021-ci ilin m\u0259nf\u0259\u0259t vergisi b\u0259yannam\u0259sind\u0259 \u0259ks olunmal\u0131d\u0131r.<\/p>\n
\u018fsas:<\/strong><\/em>\u00a0Vergi M\u0259c\u0259ll\u0259sinin 108-ci, 130-cu, 134-c\u00fc, 135-ci v\u0259 136-c\u0131 madd\u0259l\u0259ri.<\/p>\n","protected":false},"excerpt":{"rendered":" \u015eirk\u0259t yanacaq kart\u0131 vasit\u0259sil\u0259 \u00f6z\u00fcn\u0259 m\u0259xsus y\u00fck ma\u015f\u0131n\u0131na al\u0131nm\u0131\u015f yanacaq \u00fc\u00e7\u00fcn qar\u015f\u0131 t\u0259r\u0259f\u0259 5 yanvar […]<\/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\/41825"}],"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=41825"}],"version-history":[{"count":0,"href":"http:\/\/economic.az\/wp-json\/wp\/v2\/posts\/41825\/revisions"}],"wp:attachment":[{"href":"http:\/\/economic.az\/wp-json\/wp\/v2\/media?parent=41825"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/economic.az\/wp-json\/wp\/v2\/categories?post=41825"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/economic.az\/wp-json\/wp\/v2\/tags?post=41825"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}