\u018fDV-nin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeydiyyata al\u0131nmayan qeyri-rezident Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 bu M\u0259c\u0259ll\u0259nin 169.2-ci v\u0259 ya 169.5-ci madd\u0259l\u0259rind\u0259 ad\u0131\u00e7\u0259kil\u0259n vergi agenti \u00fc\u00e7\u00fcn xidm\u0259t g\u00f6st\u0259rirs\u0259 v\u0259 ya i\u015f g\u00f6r\u00fcrs\u0259 (o c\u00fcml\u0259d\u0259n elektron ticar\u0259t qaydas\u0131nda Az\u0259rbaycan Respublikas\u0131n\u0131n h\u00fcdudlar\u0131ndan k\u0259narda otel xidm\u0259tl\u0259rinin v\u0259 aviabiletl\u0259rin sifari\u015fi \u00fczr\u0259 xidm\u0259tl\u0259r istisna olmaqla, i\u015fl\u0259rin g\u00f6r\u00fclm\u0259si v\u0259 xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259si), bu madd\u0259y\u0259 uy\u011fun olaraq vergiy\u0259 c\u0259lb olunur.<\/p>\n
RUB\u0130N.AZ\u00a0 <\/b>D\u00f6vl\u0259t Vergi Xidm\u0259tin\u0259 istinadla x\u0259b\u0259r verir ki, \u018fDV-nin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeydiyyata al\u0131nan h\u0259r hans\u0131 \u015f\u0259xs bu madd\u0259nin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn vergi agenti say\u0131l\u0131r.<\/p>\n
Vergi agenti \u018fDV-nin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeydiyyatdan ke\u00e7ibs\u0259, hesablanan vergi, \u0259m\u0259liyyat\u0131n apar\u0131ld\u0131\u011f\u0131 ay \u00fc\u00e7\u00fcn \u018fDV-nin b\u0259yannam\u0259si veril\u0259rk\u0259n \u00f6d\u0259nilir. Hesablanan verginin \u00f6d\u0259nilm\u0259sini t\u0259sdiq ed\u0259n \u00f6d\u0259m\u0259 s\u0259n\u0259di bu M\u0259c\u0259ll\u0259nin 175-ci madd\u0259sinin m\u00fcdd\u0259alar\u0131na uy\u011fun olaraq vergi agentin\u0259 \u018fDV-nin m\u0259bl\u0259\u011fini \u0259v\u0259zl\u0259\u015fdirm\u0259k h\u00fcququnu ver\u0259n elektron qaim\u0259-fakturad\u0131r.<\/p>\n
Vergi agenti \u018fDV-nin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeydiyyatdan ke\u00e7m\u0259yibs\u0259, hesablanan vergini bu madd\u0259y\u0259 uy\u011fun olaraq qeyri-rezident\u0259 \u00f6d\u0259m\u0259 verildikd\u0259n sonra 7 g\u00fcn \u0259rzind\u0259 \u00f6d\u0259m\u0259y\u0259 v\u0259 n\u00f6vb\u0259ti ay\u0131n 20-d\u0259k m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f formada \u018fDV b\u0259yannam\u0259si verm\u0259y\u0259 borcludur.<\/p>\n
Qeyri-rezident\u0259 m\u0259xsus \u0259mlak vergi agentin\u0259 icar\u0259y\u0259 verilm\u0259k \u00fc\u00e7\u00fcn idxal edildikd\u0259, \u0259mlak\u0131n sahibi olan qeyri-rezidentin icaz\u0259si il\u0259 vergi agenti idxaldan \u00f6d\u0259nilmi\u015f vergid\u0259n \u018fDV-nin m\u0259bl\u0259\u011finin \u0259v\u0259zl\u0259\u015fdirilm\u0259sini t\u0259l\u0259b ed\u0259 bil\u0259r. Bu halda vergi agenti vergi\u00f6d\u0259yicisi say\u0131l\u0131r v\u0259 sonradan \u0259mlak\u0131 t\u0259qdim ed\u0259rk\u0259n (onun ixrac\u0131 istisna edilm\u0259kl\u0259) \u018fDV-nin \u00f6d\u0259nilm\u0259si \u00fc\u00e7\u00fcn cavabdehdir.<\/p>\n","protected":false},"excerpt":{"rendered":"
\u018fDV-nin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeydiyyata al\u0131nmayan qeyri-rezident Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 bu M\u0259c\u0259ll\u0259nin 169.2-ci v\u0259 ya 169.5-ci madd\u0259l\u0259rind\u0259 ad\u0131\u00e7\u0259kil\u0259n vergi<\/p>\n","protected":false},"author":1,"featured_media":22263,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[],"class_list":["post-22262","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-iqtisadiyyat"],"_links":{"self":[{"href":"https:\/\/rubin.az\/index.php?rest_route=\/wp\/v2\/posts\/22262","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rubin.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rubin.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rubin.az\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/rubin.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=22262"}],"version-history":[{"count":1,"href":"https:\/\/rubin.az\/index.php?rest_route=\/wp\/v2\/posts\/22262\/revisions"}],"predecessor-version":[{"id":22264,"href":"https:\/\/rubin.az\/index.php?rest_route=\/wp\/v2\/posts\/22262\/revisions\/22264"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rubin.az\/index.php?rest_route=\/wp\/v2\/media\/22263"}],"wp:attachment":[{"href":"https:\/\/rubin.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22262"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rubin.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=22262"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rubin.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22262"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}