{"id":22384,"date":"2022-09-11T08:24:45","date_gmt":"2022-09-11T04:24:45","guid":{"rendered":"https:\/\/rubin.az\/?p=22384"},"modified":"2022-09-11T08:24:45","modified_gmt":"2022-09-11T04:24:45","slug":"%c9%99lilliyi-mu%c9%99yy%c9%99n-edilmis-s%c9%99xs%c9%99-vergi-guz%c9%99sti-t%c9%99tbiq-olunurmu","status":"publish","type":"post","link":"https:\/\/rubin.az\/?p=22384","title":{"rendered":"\u018flilliyi m\u00fc\u0259yy\u0259n edilmi\u015f \u015f\u0259xs\u0259 vergi g\u00fcz\u0259\u015fti t\u0259tbiq olunurmu?"},"content":{"rendered":"<p>Orqanizmin funksiyalar\u0131n\u0131n 61-100 faiz pozulmas\u0131na g\u00f6r\u0259 \u0259lilliyi m\u00fc\u0259yy\u0259n edilmi\u015f (m\u00fcharib\u0259 il\u0259 \u0259laq\u0259dar \u0259lilliyi m\u00fc\u0259yy\u0259n edilmi\u015f \u015f\u0259xsl\u0259r istisna olmaqla), 18 ya\u015f\u0131nad\u0259k \u0259lilliyi m\u00fc\u0259yy\u0259n edilmi\u015f \u015f\u0259xsl\u0259rin, daimi qulluq t\u0259l\u0259b ed\u0259n 18 ya\u015f\u0131nad\u0259k \u0259lilliyi m\u00fc\u0259yy\u0259n edilmi\u015f v\u0259 ya orqanizmin funksiyalar\u0131n\u0131n 81-100 faiz pozulmas\u0131na g\u00f6r\u0259 \u0259lilliyi m\u00fc\u0259yy\u0259n edilmi\u015f \u015f\u0259xs\u0259 baxan v\u0259 onunla birlikd\u0259 ya\u015fayan valideynl\u0259rd\u0259n (o c\u00fcml\u0259d\u0259n \u00f6vladl\u0131\u011fa g\u00f6t\u00fcr\u0259n \u015f\u0259xsl\u0259rd\u0259n) birinin ist\u0259yi il\u0259 arvad\u0131n (\u0259rin), himay\u0259\u00e7inin v\u0259 ya q\u0259yyumun h\u0259r hans\u0131 muzdlu i\u015fd\u0259n vergi tutulmal\u0131 olan ayl\u0131q g\u0259liri 200 manat m\u0259bl\u0259\u011find\u0259 azald\u0131l\u0131r.<\/p>\n<p><strong>RUB\u0130N.AZ<\/strong> \u00a0D\u00f6vl\u0259t Vergi Xidm\u0259tin\u0259 istinadla x\u0259b\u0259r verir ki, qeyd olunan azadolmalar \u015f\u0259xsin muzdlu i\u015fl\u0259 \u0259laq\u0259dar \u0259ld\u0259 olunan g\u0259lirl\u0259rin\u0259 m\u00fcnasib\u0259td\u0259 t\u0259tbiq olunur. Bu g\u00fcz\u0259\u015ft h\u00fcququ a\u015fa\u011f\u0131da qeyd edil\u0259n s\u0259n\u0259dl\u0259rin birinin t\u0259qdim edildiyi andan t\u0259tbiq edilir v\u0259 yaln\u0131z \u015f\u0259xsin \u0259sas i\u015f yerind\u0259 (\u0259m\u0259k kitab\u00e7as\u0131 oldu\u011fu yerd\u0259) h\u0259yata ke\u00e7irilir:<\/p>\n<p>-himay\u0259d\u0259 olma fakt\u0131 bar\u0259d\u0259 m\u0259hk\u0259m\u0259 orqanlar\u0131n\u0131n q\u0259rar\u0131:<\/p>\n<p>-\u0259r v\u0259 arvaddan birinin g\u00fcz\u0259\u015ftd\u0259n istifad\u0259 edib-etm\u0259m\u0259si bar\u0259d\u0259 onlar\u0131n \u0259m\u0259k kitab\u00e7as\u0131n\u0131n oldu\u011fu i\u015f\u0259g\u00f6t\u00fcr\u0259nin aray\u0131\u015f\u0131;<\/p>\n<p>-u\u015fa\u011f\u0131n do\u011fulmas\u0131 haqq\u0131nda \u015f\u0259had\u0259tnam\u0259nin sur\u0259ti:<\/p>\n<p>-birg\u0259 ya\u015famaq haqq\u0131nda m\u0259nzil-kommunal istismar sah\u0259l\u0259rinin yaxud icra hakimiyy\u0259ti n\u00fcmay\u0259nd\u0259likl\u0259rinin aray\u0131\u015flar\u0131;<\/p>\n<p>-Az\u0259rbaycan Respublikas\u0131 \u018fm\u0259k v\u0259 \u018fhalinin Sosial M\u00fcdafi\u0259si Nazirliyinin tabeliyind\u0259 D\u00f6vl\u0259t Sosial M\u00fcdafi\u0259 Fondunun yerli qurumunun aray\u0131\u015f\u0131;<\/p>\n<p>-\u00f6vladl\u0131\u011fa g\u00f6t\u00fcrm\u0259 bar\u0259d\u0259 m\u0259hk\u0259m\u0259 q\u0259rar\u0131n\u0131n sur\u0259ti.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Orqanizmin funksiyalar\u0131n\u0131n 61-100 faiz pozulmas\u0131na g\u00f6r\u0259 \u0259lilliyi m\u00fc\u0259yy\u0259n edilmi\u015f (m\u00fcharib\u0259 il\u0259 \u0259laq\u0259dar \u0259lilliyi m\u00fc\u0259yy\u0259n edilmi\u015f \u015f\u0259xsl\u0259r istisna olmaqla),<\/p>\n","protected":false},"author":1,"featured_media":22385,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-22384","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-xbr-xtti"],"_links":{"self":[{"href":"https:\/\/rubin.az\/index.php?rest_route=\/wp\/v2\/posts\/22384","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=22384"}],"version-history":[{"count":1,"href":"https:\/\/rubin.az\/index.php?rest_route=\/wp\/v2\/posts\/22384\/revisions"}],"predecessor-version":[{"id":22386,"href":"https:\/\/rubin.az\/index.php?rest_route=\/wp\/v2\/posts\/22384\/revisions\/22386"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rubin.az\/index.php?rest_route=\/wp\/v2\/media\/22385"}],"wp:attachment":[{"href":"https:\/\/rubin.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22384"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rubin.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=22384"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rubin.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22384"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}