{"id":15988,"date":"2020-03-22T00:19:09","date_gmt":"2020-03-21T20:19:09","guid":{"rendered":"https:\/\/www.hakimiyyet.com\/?p=15988"},"modified":"2020-03-22T00:20:14","modified_gmt":"2020-03-21T20:20:14","slug":"15988","status":"publish","type":"post","link":"https:\/\/hakimiyyet.info.az\/?p=15988","title":{"rendered":"Prezident \u0130lham \u018fliyev F\u0259rman imzalay\u0131b"},"content":{"rendered":"<h1 class=\"post_title\"><strong style=\"color: #404040; font-size: 16px;\">Prezident \u0130lham \u018fliyev \u201cFiziki \u015f\u0259xs olan istehlak\u00e7\u0131lar t\u0259r\u0259find\u0259n Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 p\u0259rak\u0259nd\u0259 ticar\u0259t v\u0259 ya ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti g\u00f6st\u0259r\u0259n \u015f\u0259xsl\u0259rd\u0259n al\u0131nm\u0131\u015f mallara (neft v\u0259 qaz m\u0259hsullar\u0131 istisna olmaqla) g\u00f6r\u0259 \u00f6d\u0259nilmi\u015f \u018fDV-nin qaytar\u0131lmas\u0131 Qaydas\u0131\u201dn\u0131n t\u0259sdiq edilm\u0259si haqq\u0131nda f\u0259rman imzalay\u0131b.<\/strong><\/h1>\n<p><strong style=\"color: #404040; font-size: 16px;\">Hakimiyyet.com-un<\/strong> x\u0259b\u0259rin\u0259 g\u00f6r\u0259, F\u0259rmanda deyilir:<\/p>\n<div class=\"post_image page_margin_top nounderline\">\n<div class=\"row\"><\/div>\n<\/div>\n<div class=\"post_content page_margin_top_section clearfix\">\n<div class=\"content_box\">\n<div class=\"text\">\n<p>Az\u0259rbaycan Respublikas\u0131 Konstitusiyas\u0131n\u0131n 109-cu madd\u0259sinin 32-ci b\u0259ndini r\u0259hb\u0259r tutaraq, \u201cAz\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259sind\u0259 d\u0259yi\u015fiklik edilm\u0259si haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n 2018-ci il 30 noyabr tarixli 1356-VQD n\u00f6mr\u0259li Qanununun t\u0259tbiqi v\u0259 \u201cAz\u0259rbaycan Respublikas\u0131 Vergi M\u0259c\u0259ll\u0259sinin t\u0259sdiq edilm\u0259si, q\u00fcvv\u0259y\u0259 minm\u0259si v\u0259 bununla ba\u011fl\u0131 h\u00fcquqi t\u0259nziml\u0259m\u0259 m\u0259s\u0259l\u0259l\u0259ri haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131 Qanununun v\u0259 bu Qanunla t\u0259sdiq edilmi\u015f Az\u0259rbaycan Respublikas\u0131 Vergi M\u0259c\u0259ll\u0259sinin t\u0259tbiq edilm\u0259si bar\u0259d\u0259\u201d Az\u0259rbaycan Respublikas\u0131 Prezidentinin 2000-ci il 30 avqust tarixli 393 n\u00f6mr\u0259li F\u0259rman\u0131nda d\u0259yi\u015fiklik edilm\u0259si haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131 Prezidentinin 2018-ci il 20 dekabr tarixli 414 n\u00f6mr\u0259li F\u0259rman\u0131n\u0131n icras\u0131 il\u0259 \u0259laq\u0259dar q\u0259rara al\u0131ram:<\/p>\n<p>1. \u201cFiziki \u015f\u0259xs olan istehlak\u00e7\u0131lar t\u0259r\u0259find\u0259n Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 p\u0259rak\u0259nd\u0259 ticar\u0259t v\u0259 ya ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti g\u00f6st\u0259r\u0259n \u015f\u0259xsl\u0259rd\u0259n al\u0131nm\u0131\u015f mallara (neft v\u0259 qaz m\u0259hsullar\u0131 istisna olmaqla) g\u00f6r\u0259 \u00f6d\u0259nilmi\u015f \u018fDV-nin qaytar\u0131lmas\u0131 Qaydas\u0131\u201d t\u0259sdiq edilsin (\u0259lav\u0259 olunur).<\/p>\n<p>2. Az\u0259rbaycan Respublikas\u0131n\u0131n \u0130qtisadiyyat Nazirliyi on be\u015f g\u00fcn m\u00fcdd\u0259tind\u0259:<\/p>\n<p>2.1. \u201cD\u00f6vl\u0259t sat\u0131nalmalar\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununa uy\u011fun olaraq, bu F\u0259rmanla t\u0259sdiq edilmi\u015f Qaydan\u0131n 2.0.7-ci yar\u0131mb\u0259ndind\u0259 n\u0259z\u0259rd\u0259 tutulan operatoru se\u00e7sin;<\/p>\n<p>2.2. bu F\u0259rmanla t\u0259sdiq edilmi\u015f Qaydan\u0131n 2.1.4-c\u00fc yar\u0131mb\u0259ndind\u0259 n\u0259z\u0259rd\u0259 tutulan m\u00fcv\u0259kkil bank\u0131 (banklar\u0131) Az\u0259rbaycan Respublikas\u0131n\u0131n Maliyy\u0259 Nazirliyi v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n M\u0259rk\u0259zi Bank\u0131 il\u0259 raz\u0131la\u015fd\u0131rmaqla m\u00fc\u0259yy\u0259n etsin;<\/p>\n<p>2.3. fiziki \u015f\u0259xs olan istehlak\u00e7\u0131lar t\u0259r\u0259find\u0259n Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 p\u0259rak\u0259nd\u0259 ticar\u0259t v\u0259 ya ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti g\u00f6st\u0259r\u0259n \u015f\u0259xsl\u0259rd\u0259n al\u0131nm\u0131\u015f mallara (neft v\u0259 qaz m\u0259hsullar\u0131 istisna olmaqla) g\u00f6r\u0259 \u00f6d\u0259nilmi\u015f \u018fDV-nin qaytar\u0131lmas\u0131 sisteminin Az\u0259rbaycan Respublikas\u0131nda t\u0259tbiqi il\u0259 ba\u011fl\u0131 maarifl\u0259ndirm\u0259 (t\u0259bli\u011fat) i\u015fi apar\u0131lmas\u0131n\u0131 t\u0259min etsin;<\/p>\n<p>2.4. bu F\u0259rmandan ir\u0259li g\u0259l\u0259n dig\u0259r m\u0259s\u0259l\u0259l\u0259ri h\u0259ll etsin.<\/p>\n<p>3. Az\u0259rbaycan Respublikas\u0131n\u0131n Maliyy\u0259 Nazirliyi:<\/p>\n<p>3.1. istehlak\u00e7\u0131 t\u0259r\u0259find\u0259n \u00f6d\u0259nilmi\u015f \u018fDV-nin, bu F\u0259rmanla t\u0259sdiq edilmi\u015f Qaydan\u0131n t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun olaraq, Az\u0259rbaycan Respublikas\u0131 \u0130qtisadiyyat Nazirliyinin x\u0259tti il\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 daxil olan \u018fDV \u00fczr\u0259 faktiki m\u0259daxilin h\u0259min m\u0259bl\u0259\u011f h\u0259ddind\u0259 azald\u0131lmas\u0131 hesab\u0131na geri qaytar\u0131lmas\u0131n\u0131 t\u0259min etsin;<\/p>\n<p>3.2. bu F\u0259rmanla t\u0259sdiq edilmi\u015f Qaydan\u0131n 5.9-cu b\u0259ndind\u0259 n\u0259z\u0259rd\u0259 tutulan r\u0259yin formas\u0131n\u0131 Az\u0259rbaycan Respublikas\u0131n\u0131n \u0130qtisadiyyat Nazirliyi il\u0259 raz\u0131la\u015fd\u0131rmaqla on be\u015f g\u00fcn m\u00fcdd\u0259tind\u0259 t\u0259sdiq etsin.<\/p>\n<p>4. B\u00fct\u00fcn m\u0259rk\u0259zi v\u0259 yerli icra hakimiyy\u0259ti orqanlar\u0131na, aidiyy\u0259ti d\u00f6vl\u0259t qurumlar\u0131na tap\u015f\u0131r\u0131ls\u0131n ki, bu F\u0259rmandan ir\u0259li g\u0259l\u0259n v\u0259zif\u0259l\u0259rin icras\u0131 il\u0259 ba\u011fl\u0131 Az\u0259rbaycan Respublikas\u0131n\u0131n \u0130qtisadiyyat Nazirliyin\u0259 v\u0259 dig\u0259r s\u0259lahiyy\u0259tli d\u00f6vl\u0259t qurumlar\u0131na k\u00f6m\u0259k g\u00f6st\u0259rilm\u0259sini t\u0259min etsinl\u0259r.<\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Prezident \u0130lham \u018fliyev \u201cFiziki \u015f\u0259xs olan istehlak\u00e7\u0131lar t\u0259r\u0259find\u0259n Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 p\u0259rak\u0259nd\u0259 ticar\u0259t v\u0259 ya ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti g\u00f6st\u0259r\u0259n \u015f\u0259xsl\u0259rd\u0259n&hellip;<\/p>\n","protected":false},"author":2,"featured_media":0,"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":[23,2,3],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts\/15988"}],"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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15988"}],"version-history":[{"count":2,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts\/15988\/revisions"}],"predecessor-version":[{"id":15990,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts\/15988\/revisions\/15990"}],"wp:attachment":[{"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15988"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15988"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15988"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}