{"id":154395,"date":"2020-11-04T17:03:05","date_gmt":"2020-11-04T13:03:05","guid":{"rendered":"http:\/\/hakimiyyet.info.az\/vergi-guz%c9%99stl%c9%99rinin-s%c9%99m%c9%99r%c9%99liliyinin-qiym%c9%99tl%c9%99ndirilm%c9%99si-proseduru-mu%c9%99yy%c9%99nl%c9%99sib\/"},"modified":"2020-11-04T17:03:05","modified_gmt":"2020-11-04T13:03:05","slug":"vergi-guz%c9%99stl%c9%99rinin-s%c9%99m%c9%99r%c9%99liliyinin-qiym%c9%99tl%c9%99ndirilm%c9%99si-proseduru-mu%c9%99yy%c9%99nl%c9%99sib","status":"publish","type":"post","link":"https:\/\/hakimiyyet.info.az\/?p=154395","title":{"rendered":"Vergi g\u00fcz\u0259\u015ftl\u0259rinin s\u0259m\u0259r\u0259liliyinin qiym\u0259tl\u0259ndirilm\u0259si proseduru m\u00fc\u0259yy\u0259nl\u0259\u015fib"},"content":{"rendered":"

\u201cHakimiyyet.com\u201d x\u0259b\u0259r verir ki, <\/p>\n

\n

Son 15 ild\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Prezidenti \u0130lham \u018fliyevin r\u0259hb\u0259rliyi il\u0259 h\u0259yata ke\u00e7irilmi\u015f b\u00fcdc\u0259-vergi siyas\u0259tinin \u0259sas prioritet istiqam\u0259tl\u0259ri qeyri-neft sektorunun dinamik inki\u015faf\u0131 v\u0259 h\u0259min sektordan daxilolmalar\u0131n b\u00fcdc\u0259 g\u0259lirl\u0259rind\u0259 x\u00fcsusi \u00e7\u0259kisinin art\u0131r\u0131lmas\u0131 olub. <\/span>Qeyd olunan d\u00f6vrd\u0259 qeyri-neft sektoruna investisiya qoyulu\u015funun t\u0259\u015fviqi, ixrac y\u00f6n\u00fcml\u00fc istehsal\u0131n stimulla\u015fd\u0131r\u0131lmas\u0131 v\u0259 daxili bazar\u0131n qorunmas\u0131 m\u0259qs\u0259dil\u0259 h\u0259yata ke\u00e7iril\u0259n t\u0259dbirl\u0259r n\u0259tic\u0259sind\u0259 vergi v\u0259 g\u00f6mr\u00fck sah\u0259sind\u0259 bir s\u0131ra g\u00fcz\u0259\u015ft v\u0259 azadolmalar m\u00fc\u0259yy\u0259n edil<\/span>ib<\/span>.<\/span><\/p>\n

APA<\/a>-n\u0131n m\u0259lumat\u0131na g\u00f6r\u0259, bu, Nazirl\u0259r Kabinetinin \u201cVergi v\u0259 g\u00f6mr\u00fck g\u00fcz\u0259\u015ftl\u0259rinin s\u0259m\u0259r\u0259liliyinin qiym\u0259tl\u0259ndirilm\u0259si Qaydalar\u0131\u201dn\u0131n t\u0259sdiq edilm\u0259si haqq\u0131nda\u201d q\u0259rar\u0131na veril\u0259n izahda bildirilib. <\/span><\/p>\n

\u0130zahda qeyd edilib ki, \u201cVergi v\u0259 g\u00f6mr\u00fck sah\u0259sind\u0259 g\u00fcz\u0259\u015ftl\u0259rin s\u0259m\u0259r\u0259liliyinin qiym\u0259tl\u0259ndirilm\u0259si Qaydas\u0131\u201dn\u0131n t\u0259sdiq edilm\u0259si haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin Q\u0259rar layih\u0259si AR Prezidentinin 2019-cu il 16 dekabr tarixli 877 n\u00f6mr\u0259li F\u0259rman\u0131 il\u0259\u00a0 <\/span>verilmi\u015f tap\u015f\u0131r\u0131\u011f\u0131n icras\u0131 olaraq, beyn\u0259lxalq t\u0259cr\u00fcb\u0259, Asiya \u0130nki\u015faf Bank\u0131n\u0131n texniki d\u0259st\u0259yi il\u0259 c\u0259lb edilmi\u015f ekspertl\u0259rin t\u00f6vsiyy\u0259l\u0259ri n\u0259z\u0259r\u0259 al\u0131nmaqla haz\u0131rlan\u0131b.<\/span><\/p>\n

Bu Q\u0259rarda Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin 2020-ci il 8 fevral tarixli 38 n\u00f6mr\u0259li Q\u0259rar\u0131 il\u0259 t\u0259sdiq edilmi\u015f \u201cVergi v\u0259 g\u00f6mr\u00fck sah\u0259sind\u0259 verilmi\u015f g\u00fcz\u0259\u015ft v\u0259 azadolmalar\u0131n d\u00f6vl\u0259t b\u00fcdc\u0259sinin g\u0259lirl\u0259rin\u0259 t\u0259sirinin qiym\u0259tl\u0259ndirilm\u0259si metodologiyas\u0131 v\u0259 h\u0259min g\u00fcz\u0259\u015ft v\u0259 azadolmalar\u0131n reyestrinin apar\u0131lmas\u0131 Qaydas\u0131\u201dna uy\u011fun olaraq, \u201cVergi v\u0259 g\u00f6mr\u00fck sah\u0259sind\u0259 verilmi\u015f g\u00fcz\u0259\u015ft v\u0259 azadolmalar\u0131n M\u0259rk\u0259zl\u0259\u015fdirilmi\u015f Elekton Reyestr Sistemi\u201d vasit\u0259sil\u0259 m\u0259lumatlar\u0131n toplanmas\u0131, vergi v\u0259 g\u00f6mr\u00fck sah\u0259sind\u0259 q\u00fcvv\u0259d\u0259 olan v\u0259 ya t\u0259klif olunan g\u00fcz\u0259\u015ft v\u0259 azadolmalar\u0131n b\u00fcdc\u0259, iqtisadi v\u0259 sosial bax\u0131mdan s\u0259m\u0259r\u0259liliyinin qiym\u0259tl\u0259ndirilm\u0259si v\u0259 n\u0259tic\u0259l\u0259rinin t\u0259hlili, qiym\u0259tl\u0259ndirm\u0259nin n\u0259tic\u0259l\u0259ri \u0259sas\u0131nda n\u00f6vb\u0259ti ill\u0259r \u00fczr\u0259 b\u00fcdc\u0259-vergi siyas\u0259tinin \u0259sas istiqam\u0259tl\u0259rinin m\u00fc\u0259yy\u0259n edilm\u0259si v\u0259 bundan ir\u0259li g\u0259l\u0259r\u0259k nortmativ-h\u00fcquqi aktlar\u0131n layih\u0259l\u0259rinin haz\u0131rlanmas\u0131 n\u0259z\u0259rd\u0259 tutulub.<\/span><\/p>\n

Haz\u0131rda Maliyy\u0259 Nazirliyinin c\u0259lb etdiyi podrat\u00e7\u0131 t\u0259r\u0259find\u0259n vergi v\u0259 g\u00f6mr\u00fck sah\u0259sind\u0259 g\u00fcz\u0259\u015ftl\u0259r\u0259 dair \u201cM\u0259rk\u0259zl\u0259\u015fdirilmi\u015f Elektron Reyestr Sistemi\u201dnin qurulmas\u0131 v\u0259 aidiyy\u0259ti qurumlar\u0131n h\u0259min Sistem\u0259 inteqrasiyas\u0131 il\u0259 ba\u011fl\u0131 m\u00fcvafiq i\u015fl\u0259r yekunla\u015fmaqdad\u0131r. N\u0259tic\u0259d\u0259 \u201cM\u0259rk\u0259zl\u0259\u015fdirilmi\u015f Elektron Reyestr Sistemi\u201d formala\u015fd\u0131qdan sonra b\u00fct\u00fcn m\u00fc\u0259siss\u0259l\u0259r, t\u0259\u015fkilatlar v\u0259 ya ictimai birlikl\u0259r t\u0259r\u0259find\u0259n g\u00fcz\u0259\u015ftl\u0259r \u00fczr\u0259 m\u00fcraci\u0259tl\u0259rin h\u0259min Sistem vasit\u0259sil\u0259 \u00f6t\u00fcr\u00fclm\u0259si v\u0259 qiym\u0259tl\u0259ndirilm\u0259si h\u0259yata ke\u00e7iril\u0259c\u0259k.<\/span><\/p>\n

Qanunvericiliy\u0259 yeni t\u0259klif olunan g\u00fcz\u0259\u015ftl\u0259rin s\u0259m\u0259r\u0259liliyinin qiym\u0259tl\u0259ndirilm\u0259si \u00fczr\u0259 n\u0259tic\u0259l\u0259r\u0259 dair aray\u0131\u015f a\u015fa\u011f\u0131dak\u0131 m\u00fcdd\u0259tl\u0259rd\u0259 t\u0259rtib edil\u0259c\u0259k:<\/span><\/p>\n

G\u00f6mr\u00fck r\u00fcsumlar\u0131ndan, habel\u0259 Az\u0259rbaycan Respublikas\u0131 Prezidentinin F\u0259rman\u0131 v\u0259 Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin Q\u0259rar\u0131 il\u0259 \u0259lav\u0259 d\u0259y\u0259r vergisind\u0259n v\u0259 aksiz vergisind\u0259n azad olunan mallar \u00fczr\u0259 t\u0259klifin bu Qaydalara \u0259sas\u0259n qiym\u0259tl\u0259ndirilm\u0259si apar\u0131lan tarixd\u0259n sonrak\u0131 1 (bir) ay m\u00fcdd\u0259tind\u0259 (\u0259lav\u0259 m\u0259lumatlar\u0131n al\u0131nmas\u0131na ehtiyac yarand\u0131qda, m\u00fcdd\u0259t \u0259lav\u0259 bir ayad\u0259k uzad\u0131lacaq). <\/span><\/p>\n

bu Qaydalar\u0131n 6.2.1-ci yar\u0131mb\u0259ndind\u0259 (g\u00f6mr\u00fck r\u00fcsumlar\u0131ndan, habel\u0259 Az\u0259rbaycan Respublikas\u0131 Prezidentinin F\u0259rman\u0131 v\u0259 Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin Q\u0259rar\u0131 il\u0259 \u0259lav\u0259 d\u0259y\u0259r vergisind\u0259n v\u0259 aksiz vergisind\u0259n<\/span><\/p>\n

azad olunan mallar \u00fczr\u0259) n\u0259z\u0259rd\u0259 tutulmayan dig\u0259r vergi g\u00fcz\u0259\u015ftl\u0259rin\u0259 m\u00fcnasib\u0259td\u0259 n\u00f6vb\u0259ti ilin b\u00fcdc\u0259 z\u0259rfi \u00e7\u0259r\u00e7iv\u0259sind\u0259.<\/span><\/p>\n

Qaydalara \u0259sas\u0259n, inteqral s\u0259m\u0259r\u0259lilik \u0259msal\u0131na \u0259sas\u0259n g\u00fcz\u0259\u015ftl\u0259rin s\u0259m\u0259r\u0259liliyi a\u015fa\u011f\u0131dak\u0131 kimi qiym\u0259tl\u0259ndirilir:<\/span><\/p>\n

– \u0259msal 0,3-d\u0259n a\u015fa\u011f\u0131 olduqda – s\u0259m\u0259r\u0259siz;<\/span><\/p>\n

– \u0259msal 0,3-0,6 aral\u0131\u011f\u0131nda olduqda (0,6 \u0259msal daxil olmaqla) – s\u0259m\u0259r\u0259li;<\/span><\/p>\n

– \u0259msal 0,6-1,0 aral\u0131\u011f\u0131nda olduqda (1,0 \u0259msal daxil<\/span><\/p>\n

olmaqla) – y\u00fcks\u0259k s\u0259m\u0259r\u0259li.<\/span><\/p>\n

B\u00fcdc\u0259, iqtisadi v\u0259 sosial s\u0259m\u0259r\u0259lilik \u0259msallar\u0131ndan ikisini m\u00fc\u0259yy\u0259n etm\u0259k m\u00fcmk\u00fcn olmad\u0131qda, inteqral s\u0259m\u0259r\u0259lilik \u0259msal\u0131 hesablanm\u0131r v\u0259 g\u00fcz\u0259\u015ftin sosial-iqtisadi mahiyy\u0259ti n\u0259z\u0259r\u0259 al\u0131nmaqla q\u0259rar q\u0259bul olunacaq.<\/span><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\u201cHakimiyyet.com\u201d x\u0259b\u0259r verir ki, Son 15 ild\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Prezidenti \u0130lham \u018fliyevin r\u0259hb\u0259rliyi il\u0259 h\u0259yata ke\u00e7irilmi\u015f b\u00fcdc\u0259-vergi siyas\u0259tinin \u0259sas prioritet…<\/p>\n","protected":false},"author":1,"featured_media":154396,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[23,5],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts\/154395"}],"collection":[{"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=154395"}],"version-history":[{"count":0,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts\/154395\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/media\/154396"}],"wp:attachment":[{"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=154395"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=154395"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=154395"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}