{"id":203496,"date":"2026-09-14T21:11:57","date_gmt":"2026-09-14T17:11:57","guid":{"rendered":"https:\/\/hakimiyyet.info.az\/?p=203496"},"modified":"2026-09-14T21:11:59","modified_gmt":"2026-09-14T17:11:59","slug":"az%c9%99rbaycan-respublikasi-nazirl%c9%99r-kabinetinin-2023-cu-il-30-oktyabr-tarixli-387-nomr%c9%99li-q%c9%99rari-il%c9%99-t%c9%99sdiq-edilmis-internet-informasiya-ehtiyati-vasit%c9%99sil","status":"publish","type":"post","link":"https:\/\/hakimiyyet.info.az\/?p=203496","title":{"rendered":"Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin 2023-c\u00fc il 30 oktyabr tarixli 387 n\u00f6mr\u0259li Q\u0259rar\u0131 il\u0259 t\u0259sdiq edilmi\u015f \u201c\u0130nternet informasiya ehtiyat\u0131 vasit\u0259sil\u0259 elektron ticar\u0259ti h\u0259yata ke\u00e7ir\u0259n qeyri-rezidentin elektron qaydada vergi u\u00e7otuna al\u0131nmas\u0131, yenid\u0259n u\u00e7ota al\u0131nmas\u0131 v\u0259 u\u00e7otdan \u00e7\u0131xar\u0131lmas\u0131, \u018fDV-nin \u00f6d\u0259yicisi kimi qeydiyyata al\u0131nmas\u0131, \u018fDV b\u0259yannam\u0259sinin t\u0259qdim edilm\u0259si v\u0259 \u018fDV-nin \u00f6d\u0259nilm\u0259si Qaydas\u0131\u201dnda d\u0259yi\u015fiklik edilm\u0259si haqq\u0131nda Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin Q\u018fRARI"},"content":{"rendered":"\n<p>Az\u0259rbaycan Respublikas\u0131 Konstitusiyas\u0131n\u0131n 119-cu madd\u0259sinin s\u0259kkizinci abzas\u0131n\u0131 r\u0259hb\u0259r tutaraq, \u201cAz\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259sind\u0259, \u201cBanklar haqq\u0131nda\u201d v\u0259 \u201cG\u00f6mr\u00fck tarifi haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n qanunlar\u0131nda d\u0259yi\u015fiklik edilm\u0259si bar\u0259d\u0259\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n 2026-c\u0131 il 13 fevral tarixli 355-VIIQD n\u00f6mr\u0259li Qanununun t\u0259tbiqi v\u0259 bununla \u0259laq\u0259dar Az\u0259rbaycan Respublikas\u0131 Prezidentinin b\u0259zi f\u0259rmanlar\u0131nda d\u0259yi\u015fiklik edilm\u0259si haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131 Prezidentinin 2026-c\u0131 il 23 fevral tarixli 606 n\u00f6mr\u0259li F\u0259rman\u0131n\u0131n icras\u0131 il\u0259 \u0259laq\u0259dar Az\u0259rbaycan Respublikas\u0131n\u0131n Nazirl\u0259r Kabineti&nbsp;<strong>q\u0259rara al\u0131r:<\/strong><\/p>\n\n\n\n<p>Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin 2023-c\u00fc il 30 oktyabr tarixli 387 n\u00f6mr\u0259li Q\u0259rar\u0131 (Az\u0259rbaycan Respublikas\u0131n\u0131n Qanunvericilik Toplusu, 2023, \u2116 10, madd\u0259 1467 (Cild I); 2024, \u2116 3, madd\u0259 340, \u2116 7, madd\u0259 930) il\u0259 t\u0259sdiq edilmi\u015f \u201c\u0130nternet informasiya ehtiyat\u0131 vasit\u0259sil\u0259 elektron ticar\u0259ti h\u0259yata ke\u00e7ir\u0259n qeyri-rezidentin elektron qaydada vergi u\u00e7otuna al\u0131nmas\u0131, yenid\u0259n u\u00e7ota al\u0131nmas\u0131 v\u0259 u\u00e7otdan \u00e7\u0131xar\u0131lmas\u0131, \u018fDV-nin \u00f6d\u0259yicisi kimi qeydiyyata al\u0131nmas\u0131, \u018fDV b\u0259yannam\u0259sinin t\u0259qdim edilm\u0259si v\u0259 \u018fDV-nin \u00f6d\u0259nilm\u0259si Qaydas\u0131\u201dnda a\u015fa\u011f\u0131dak\u0131 d\u0259yi\u015fiklikl\u0259r edilsin:<\/p>\n\n\n\n<p>1. 1.1-ci b\u0259ndd\u0259 \u201crezidentl\u0259r\u0259\u201d s\u00f6z\u00fc \u201cvergi orqanlar\u0131nda u\u00e7otda olmayan \u015f\u0259xsl\u0259r\u0259\u201d s\u00f6zl\u0259ri il\u0259 \u0259v\u0259z edilsin.<\/p>\n\n\n\n<p>2. 1.3-c\u00fc b\u0259nd a\u015fa\u011f\u0131dak\u0131 redaksiyada verilsin:<\/p>\n\n\n\n<p>\u201c1.3. Vergi orqanlar\u0131nda u\u00e7otda olmayan \u015f\u0259xsl\u0259r\u0259 elektron ticar\u0259t qaydas\u0131nda i\u015fl\u0259rin v\u0259 xidm\u0259tl\u0259rin t\u0259qdim edilm\u0259sind\u0259n g\u0259lir \u0259ld\u0259 ed\u0259n internet informasiya ehtiyat\u0131 vasit\u0259sil\u0259 elektron ticar\u0259ti h\u0259yata ke\u00e7ir\u0259n qeyri-rezidentl\u0259r al\u0131c\u0131s\u0131 Az\u0259rbaycan Respublikas\u0131nda olan i\u015f v\u0259 xidm\u0259tl\u0259rin t\u0259qdim edilm\u0259sind\u0259n d\u00f6vriyy\u0259si t\u0259qvim ili \u0259rzind\u0259 10 000 AB\u015e dollar\u0131n\u0131n manat ekvivalentini ke\u00e7dikd\u0259n sonra 30 g\u00fcn m\u00fcdd\u0259tind\u0259 elektron qaydada vergi u\u00e7otuna (bundan sonra \u2013 vergi u\u00e7otu) al\u0131nmal\u0131d\u0131r. Bu b\u0259ndd\u0259 qeyd olunan d\u00f6vriyy\u0259si 10 000 AB\u015e dollar\u0131n\u0131n manat ekvivalentind\u0259n a\u015fa\u011f\u0131 olan qeyri-rezidentin elektron qaydada vergi u\u00e7otuna al\u0131nmas\u0131 k\u00f6n\u00fcll\u00fc olaraq h\u0259yata ke\u00e7irilir.\u201d.<\/p>\n\n\n\n<p>3. A\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 1.4-1-ci b\u0259nd \u0259lav\u0259 edilsin:<\/p>\n\n\n\n<p>\u201c1.4-1. \u201cM\u0259sl\u0259h\u0259t, h\u00fcquq, maliyy\u0259, m\u00fchasibat, dizayn v\u0259 m\u00fch\u0259ndis xidm\u0259tl\u0259rinin elektron po\u00e7t v\u0259 dig\u0259r interaktiv \u00fcnsiyy\u0259t vasit\u0259l\u0259ri il\u0259 g\u00f6st\u0259rilm\u0259si, internet vasit\u0259sil\u0259 real vaxt rejimind\u0259 g\u00f6st\u0259ril\u0259n t\u0259dris v\u0259 t\u0259lim xidm\u0259tl\u0259ri, habel\u0259 elm, t\u0259hsil, m\u0259d\u0259niyy\u0259t, idman v\u0259 \u0259yl\u0259nc\u0259 t\u0259dbirl\u0259ri \u00fc\u00e7\u00fcn biletl\u0259rin onlayn sifari\u015f edilm\u0259si xidm\u0259tl\u0259ri Vergi M\u0259c\u0259ll\u0259sinin 33.8-1-ci madd\u0259sinin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn elektron ticar\u0259t qaydas\u0131nda t\u0259qdim edil\u0259n xidm\u0259tl\u0259r\u0259 aid edilmir.\u201d.<\/p>\n\n\n\n<p>4. 1.5.1-ci, 1.5.2-ci, 1.5.3-c\u00fc, 1.5.4-c\u00fc yar\u0131mb\u0259ndl\u0259rd\u0259 \u201crezident\u201d s\u00f6z\u00fc \u201cvergi orqanlar\u0131nda u\u00e7otda olmayan\u201d s\u00f6zl\u0259ri il\u0259 \u0259v\u0259z edilsin.<\/p>\n\n\n\n<p>5. 1.7-ci b\u0259ndd\u0259 \u201cVergi M\u0259c\u0259ll\u0259sinin XI f\u0259slinin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn\u201d s\u00f6zl\u0259ri \u201cvergi orqanlar\u0131nda u\u00e7otda olmayan \u015f\u0259xsl\u0259r\u0259 elektron ticar\u0259t qaydas\u0131nda\u201d s\u00f6zl\u0259ri il\u0259 \u0259v\u0259z edilsin.<\/p>\n\n\n\n<p>\u018fli \u018fs\u0259dov<\/p>\n\n\n\n<p>Az\u0259rbaycan Respublikas\u0131n\u0131n Ba\u015f naziri<\/p>\n\n\n\n<p>Bak\u0131 \u015f\u0259h\u0259ri, 14 sentyabr 2026-c\u0131 il<\/p>\n\n\n\n<p>\u2116 295<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Az\u0259rbaycan Respublikas\u0131 Konstitusiyas\u0131n\u0131n 119-cu madd\u0259sinin s\u0259kkizinci abzas\u0131n\u0131 r\u0259hb\u0259r tutaraq, \u201cAz\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259sind\u0259, \u201cBanklar haqq\u0131nda\u201d v\u0259 \u201cG\u00f6mr\u00fck tarifi haqq\u0131nda\u201d Az\u0259rbaycan&hellip;<\/p>\n","protected":false},"author":2,"featured_media":198775,"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\/203496"}],"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=203496"}],"version-history":[{"count":1,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts\/203496\/revisions"}],"predecessor-version":[{"id":203497,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts\/203496\/revisions\/203497"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/media\/198775"}],"wp:attachment":[{"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=203496"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=203496"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=203496"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}