{"id":178033,"date":"2023-06-07T12:19:23","date_gmt":"2023-06-07T08:19:23","guid":{"rendered":"http:\/\/hakimiyyet.info.az\/?p=178033"},"modified":"2023-06-07T12:19:24","modified_gmt":"2023-06-07T08:19:24","slug":"%c9%99mlak-vergisi-hesablanark%c9%99n-m%c9%99nzilin-yardimci-sah%c9%99si-n%c9%99z%c9%99r%c9%99-alinmalidirmi","status":"publish","type":"post","link":"https:\/\/hakimiyyet.info.az\/?p=178033","title":{"rendered":"\u018fmlak vergisi hesablanark\u0259n m\u0259nzilin yard\u0131m\u00e7\u0131 sah\u0259si n\u0259z\u0259r\u0259 al\u0131nmal\u0131d\u0131rm\u0131?"},"content":{"rendered":"\n<p class=\"has-vivid-cyan-blue-color has-text-color\"><strong><em>D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n\u00a0bildirilib ki, Vergi M\u0259c\u0259ll\u0259sinin 197.1-ci madd\u0259sin\u0259 uy\u011fun olaraq fiziki \u015f\u0259xsl\u0259rin x\u00fcsusi m\u00fclkiyy\u0259tind\u0259 olan v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 yerl\u0259\u015f\u0259n tikilil\u0259r v\u0259 ya onlar\u0131n hiss\u0259l\u0259ri (bundan sonra bina adland\u0131r\u0131lacaq), h\u0259m\u00e7inin yerind\u0259n v\u0259 istifad\u0259 edilib-edilm\u0259m\u0259sind\u0259n as\u0131l\u0131 olmayaraq rezident fiziki \u015f\u0259xsl\u0259r\u0259 m\u0259xsus su v\u0259 hava n\u0259qliyyat\u0131 vasit\u0259l\u0259ri \u0259mlak vergisinin vergitutma obyektini t\u0259\u015fkil edir.<\/em><\/strong><\/p>\n\n\n\n<p>Bina dedikd\u0259 is\u0259 insanlar\u0131n ya\u015famas\u0131, f\u0259aliyy\u0259ti, t\u0259bi\u0259t t\u0259sirl\u0259rind\u0259n qorunmas\u0131, onlara sosial, m\u0259d\u0259ni v\u0259 m\u0259i\u015f\u0259t xidm\u0259tl\u0259rinin g\u00f6st\u0259rilm\u0259si, istehsalat sah\u0259l\u0259rinin yerl\u0259\u015fdirilm\u0259si, maddi d\u0259y\u0259rl\u0259rin saxlanmas\u0131 \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulmu\u015f qapal\u0131 h\u0259cm-f\u0259za qurulu\u015funa malik olan tikinti obyekti ba\u015fa d\u00fc\u015f\u00fclm\u0259lidir.<\/p>\n\n\n\n<p>Ya\u015fay\u0131\u015f sah\u0259sinin \u00fcmumi sah\u0259si v\u0259t\u0259nda\u015flar\u0131n orada ya\u015famas\u0131 il\u0259 \u0259laq\u0259dar onlar\u0131n m\u0259i\u015f\u0259t v\u0259 dig\u0259r ehtiyaclar\u0131n\u0131n \u00f6d\u0259nilm\u0259si \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulan yard\u0131m\u00e7\u0131 sah\u0259l\u0259rin (balkon v\u0259 ya eyvanlar istisna olmaqla) sah\u0259si daxil olmaqla onun b\u00fct\u00fcn hiss\u0259l\u0259rinin sah\u0259sinin m\u0259cmusundan ibar\u0259tdir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n\u00a0bildirilib ki, Vergi M\u0259c\u0259ll\u0259sinin 197.1-ci madd\u0259sin\u0259 uy\u011fun olaraq fiziki \u015f\u0259xsl\u0259rin x\u00fcsusi m\u00fclkiyy\u0259tind\u0259 olan v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 yerl\u0259\u015f\u0259n&hellip;<\/p>\n","protected":false},"author":2,"featured_media":178034,"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":[23,47,2,5],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts\/178033"}],"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=178033"}],"version-history":[{"count":1,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts\/178033\/revisions"}],"predecessor-version":[{"id":178035,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts\/178033\/revisions\/178035"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/media\/178034"}],"wp:attachment":[{"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=178033"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=178033"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=178033"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}