{"id":162863,"date":"2021-06-22T01:49:24","date_gmt":"2021-06-21T21:49:24","guid":{"rendered":"http:\/\/hakimiyyet.info.az\/?p=162863"},"modified":"2021-06-22T01:49:24","modified_gmt":"2021-06-21T21:49:24","slug":"vergi-m%c9%99c%c9%99ll%c9%99sind%c9%99-d%c9%99yisiklik-edildi-qanun","status":"publish","type":"post","link":"https:\/\/hakimiyyet.info.az\/?p=162863","title":{"rendered":"Vergi M\u0259c\u0259ll\u0259sind\u0259 d\u0259yi\u015fiklik edildi-QANUN"},"content":{"rendered":"
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Az\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259sind\u0259 d\u0259yi\u015fiklik edilm\u0259si haqq\u0131nda Az\u0259rbaycan Respublikas\u0131n\u0131n Qanunu<\/h4>\n<\/div>\n
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Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisi Az\u0259rbaycan Respublikas\u0131 Konstitusiyas\u0131n\u0131n 94-c\u00fc madd\u0259sinin I hiss\u0259sinin 15-ci b\u0259ndini r\u0259hb\u0259r tutaraq q\u0259rara al\u0131r:<\/p>\n

Az\u0259rbaycan Respublikas\u0131 Vergi M\u0259c\u0259ll\u0259sind\u0259 (Az\u0259rbaycan Respublikas\u0131n\u0131n Qanunvericilik Toplusu, 2000, \u2116 8 (I kitab), madd\u0259 583; 2001, \u2116 7, madd\u0259 454, \u2116 9, madd\u0259 576, \u2116 12, madd\u0259 734; 2002, \u2116 5, madd\u0259 249, \u2116 12, madd\u0259 707; 2003, \u2116 8, madd\u0259 425, \u2116 12 (I kitab), madd\u0259 671; 2004, \u2116 1, madd\u0259 1, \u2116 11, madd\u0259 887, \u2116 12, madd\u0259 980; 2005, \u2116 2, madd\u0259 61, \u2116 8, madd\u0259 688, \u2116 12, madd\u0259 1081; 2006, \u2116 12, madd\u0259l\u0259r 1005, 1026; 2007, \u2116 1, madd\u0259 4, \u2116 6, madd\u0259 597, \u2116 8, madd\u0259 745, \u2116 11, madd\u0259 1053, \u2116 12, madd\u0259 1192; 2008, \u2116 7, madd\u0259 602, \u211611, madd\u0259 960; 2009, \u2116 7, madd\u0259 506; 2011, \u2116 1, madd\u0259 14, \u2116 7, madd\u0259l\u0259r 588, 603, \u2116 12, madd\u0259 1115; 2012, \u2116 6, madd\u0259l\u0259r 500, 513, \u2116 7, madd\u0259 652, \u2116 9, madd\u0259 841, \u2116 12, madd\u0259 1226; 2013, \u2116 2, madd\u0259 91, \u2116 4, madd\u0259 366, \u211611, madd\u0259 1278, \u2116 12, madd\u0259l\u0259r 1483, 1486, 1495; 2014, \u2116 2, madd\u0259l\u0259r 94, 98, \u2116 6, madd\u0259 608, \u2116 7, madd\u0259 770, \u2116 8, madd\u0259 957, \u2116 10, madd\u0259 1158, \u2116 12, madd\u0259 1525; 2015, \u2116 1, madd\u0259 11, \u2116 12, madd\u0259 1433; 2016, \u2116 2 (I kitab), madd\u0259 207, \u2116 3, madd\u0259l\u0259r 396, 402, \u2116 5, madd\u0259 848, \u2116 6, madd\u0259l\u0259r 973, 974, 1015, \u2116 7, madd\u0259 1245, \u2116 10, madd\u0259 1603, \u2116 11, madd\u0259l\u0259r 1752, 1792, 1793, \u2116 12, madd\u0259l\u0259r 2001, 2037, 2046; 2017, \u2116 2, madd\u0259 146, \u2116 5, madd\u0259l\u0259r 695, 723, 737, \u2116 6, madd\u0259 1055, \u2116 7, madd\u0259 1304, \u2116 8, madd\u0259 1509, \u2116 12 (I kitab), madd\u0259l\u0259r 2219, 2251, 2270; 2018, \u2116 2, madd\u0259 149, \u2116 5, madd\u0259 863, \u2116 6, madd\u0259 1193, \u2116 7 (I kitab), madd\u0259l\u0259r 1414, 1427, \u2116 10, madd\u0259 1962, \u2116 11, madd\u0259l\u0259r 2186, 2210, \u2116 12 (I kitab), madd\u0259l\u0259r 2498, 2509; 2019, \u2116 1, madd\u0259 30, \u2116 4, madd\u0259 590, \u2116 5, madd\u0259l\u0259r 796, 801, 804, 812, 814, \u2116 8, madd\u0259l\u0259r 1364, 1373, 1378, \u2116 12, madd\u0259 1894; 2020, \u2116 5, madd\u0259 522, \u2116 6, madd\u0259l\u0259r 668, 678, \u2116 7, madd\u0259 832, \u2116 8, madd\u0259 1013, \u2116 11, madd\u0259l\u0259r 1328, 1334, \u2116 12 (I kitab), madd\u0259l\u0259r 1439, 1441, 1454, 1455; Az\u0259rbaycan Respublikas\u0131n\u0131n 2021-ci il 23 fevral tarixli 266-VIQD n\u00f6mr\u0259li Qanunu) a\u015fa\u011f\u0131dak\u0131 d\u0259yi\u015fiklikl\u0259r edilsin:<\/p>\n

1. 150.1.13.4-c\u00fc madd\u0259nin sonunda n\u00f6qt\u0259 i\u015far\u0259si n\u00f6qt\u0259li verg\u00fcl i\u015far\u0259si il\u0259 \u0259v\u0259z edilsin v\u0259 a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 150.1.13.5-ci madd\u0259 \u0259lav\u0259 edilsin:<\/p>\n

\u201c150.1.13.5. verilmi\u015f borcun t\u0259minat\u0131 kimi f\u0259rdi sahibkar\u0131n \u0259mlak\u0131 \u00e7\u0131x\u0131\u015f etdikd\u0259 ipoteka saxlayan\u0131n xeyrin\u0259 y\u00fckl\u00fc edilmi\u015f \u0259mlak\u0131n \u201c\u0130poteka haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131 Qanununun 43-c\u00fc madd\u0259sin\u0259 uy\u011fun olaraq ipoteka saxlayan t\u0259r\u0259find\u0259n \u0259ld\u0259 edilm\u0259si.\u201d.<\/p>\n

2. 150.3-1-ci madd\u0259y\u0259 a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda ikinci v\u0259 \u00fc\u00e7\u00fcnc\u00fc abzaslar \u0259lav\u0259 edilsin:<\/p>\n

\u201cH\u0259rrac t\u0259\u015fkilat\u00e7\u0131s\u0131 kimi \u00e7\u0131x\u0131\u015f ed\u0259n ixtisasla\u015fd\u0131r\u0131lm\u0131\u015f t\u0259\u015fkilatlar bu M\u0259c\u0259ll\u0259nin 150.1.13.5-ci madd\u0259sin\u0259 uy\u011fun olaraq \u00f6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 vergi tutulmayan \u0259m\u0259liyyatlar \u00fczr\u0259 h\u0259rrac\u0131n n\u0259tic\u0259l\u0259ri r\u0259smil\u0259\u015fdirildiyi g\u00fcnd\u0259n 10 (on) i\u015f g\u00fcn\u00fc m\u00fcdd\u0259tind\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan\u0131n (qurumun) m\u00fc\u0259yy\u0259n etdiyi formada m\u0259lumat\u0131 vergi orqan\u0131na t\u0259qdim etm\u0259y\u0259 borcludurlar.<\/p>\n

Verilmi\u015f borcun t\u0259minat\u0131 kimi vergi \u00f6d\u0259yicisi kimi vergi orqan\u0131nda u\u00e7otda olmayan fiziki \u015f\u0259xsl\u0259rin ipoteka saxlayan\u0131n xeyrin\u0259 y\u00fckl\u00fc edilmi\u015f \u0259mlak\u0131 \u201c\u0130poteka haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131 Qanununun 43-c\u00fc madd\u0259sin\u0259 uy\u011fun olaraq ipoteka saxlayan t\u0259r\u0259find\u0259n \u0259ld\u0259 edildikd\u0259 bu M\u0259c\u0259ll\u0259nin 220.8-ci v\u0259 220.8-1-ci madd\u0259l\u0259rin\u0259 uy\u011fun olaraq hesablanm\u0131\u015f sad\u0259l\u0259\u015fdirilmi\u015f vergi h\u0259rrac t\u0259\u015fkilat\u00e7\u0131s\u0131 kimi \u00e7\u0131x\u0131\u015f ed\u0259n ixtisasla\u015fd\u0131r\u0131lm\u0131\u015f t\u0259\u015fkilatlar t\u0259r\u0259find\u0259n ipoteka saxlayandan tutulur.\u201d.<\/p>\n

3. A\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 150.3-5-ci madd\u0259 \u0259lav\u0259 edilsin:<\/p>\n

\u201c150.3-5. Bu M\u0259c\u0259ll\u0259nin 150.1.13.5-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f halda f\u0259rdi sahibkarlar bu M\u0259c\u0259ll\u0259nin 220.8-ci v\u0259 220.8-1-ci madd\u0259l\u0259rin\u0259 uy\u011fun olaraq sad\u0259l\u0259\u015fdirilmi\u015f vergini hesablama\u011fa v\u0259 hesabat ay\u0131ndan sonrak\u0131 ay\u0131n 20-d\u0259n gec olmayaraq hesablanm\u0131\u015f vergini d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 k\u00f6\u00e7\u00fcrm\u0259y\u0259 v\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan\u0131n (qurumun) t\u0259sdiq etdiyi forma \u00fczr\u0259 b\u0259yannam\u0259ni vergi orqan\u0131na verm\u0259y\u0259 borcludurlar.\u201d.<\/p>\n

4. 159.7-ci madd\u0259y\u0259 a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda \u00fc\u00e7\u00fcnc\u00fc c\u00fcml\u0259 \u0259lav\u0259 edilsin:<\/p>\n

\u201cVerilmi\u015f kreditin t\u0259minat\u0131 kimi bank\u0131n v\u0259 ya dig\u0259r kredit t\u0259\u015fkilat\u0131n\u0131n xeyrin\u0259 ipoteka il\u0259 y\u00fckl\u00fc edilmi\u015f v\u0259 h\u0259rrac yolu il\u0259 bank\u0131n v\u0259 ya dig\u0259r kredit t\u0259\u015fkilat\u0131n\u0131n m\u00fclkiyy\u0259tin\u0259 ke\u00e7mi\u015f, habel\u0259 \u201c\u0130poteka haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131 Qanununun 43-c\u00fc madd\u0259sin\u0259 uy\u011fun olaraq \u0259ld\u0259 olunmu\u015f \u0259mlak\u0131n t\u0259qdim edilm\u0259si verilmi\u015f kreditl\u0259r \u00fczr\u0259 \u00f6d\u0259nilm\u0259y\u0259n \u0259sas borc d\u0259y\u0259ri h\u0259ddind\u0259 vergi tutulan \u0259m\u0259liyyat say\u0131lm\u0131r.\u201d.<\/p>\n

\u0130lham \u018fliyev<\/p>\n

Az\u0259rbaycan Respublikas\u0131n\u0131n Prezidenti<\/p>\n

Bak\u0131 \u015f\u0259h\u0259ri, 25 may 2021-ci il<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Az\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259sind\u0259 d\u0259yi\u015fiklik edilm\u0259si haqq\u0131nda Az\u0259rbaycan Respublikas\u0131n\u0131n Qanunu Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisi Az\u0259rbaycan Respublikas\u0131 Konstitusiyas\u0131n\u0131n 94-c\u00fc madd\u0259sinin I…<\/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":[23,2,3,5],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts\/162863"}],"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=162863"}],"version-history":[{"count":1,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts\/162863\/revisions"}],"predecessor-version":[{"id":162865,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts\/162863\/revisions\/162865"}],"wp:attachment":[{"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=162863"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=162863"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=162863"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}