{"id":166866,"date":"2015-02-13T18:09:14","date_gmt":"2015-02-13T18:09:14","guid":{"rendered":"https:\/\/www.meydan.tv\/article\/menzil-son-3-ilde-daimi-yasayis-yeriniz-olubsa-vergi-tetbiq-edilmir\/"},"modified":"2015-02-13T18:09:14","modified_gmt":"2015-02-13T18:09:14","slug":"menzil-son-3-ilde-daimi-yasayis-yeriniz-olubsa-vergi-tetbiq-edilmir","status":"publish","type":"post","link":"https:\/\/www.meydan.tv\/az\/article\/menzil-son-3-ilde-daimi-yasayis-yeriniz-olubsa-vergi-tetbiq-edilmir\/","title":{"rendered":"M\u0259nzil son 3 ild\u0259 daimi ya\u015fay\u0131\u015f yeriniz olubsa, vergi t\u0259tbiq edilmir"},"content":{"rendered":"<figure class=\"wp-block-image size-large\">\n  <img decoding=\"async\" src=\"https:\/\/www.meydan.tv\/az\/19897\/\" alt=\"\" class=\"wp-image-19897\"\/><figcaption><\/figcaption><\/figure>\n<figure class=\"wp-block-image size-large\">\n  <img decoding=\"async\" src=\"https:\/\/www.meydan.tv\/az\/19897\/\" alt=\"\" class=\"wp-image-19897\"\/><figcaption><\/figcaption><\/figure>\n<p>\n  <i><br \/>\n    Sahibkarl\u0131q f\u0259aliyy\u0259tind\u0259 istifad\u0259 edil\u0259n m\u0259nzill\u0259rin sat\u0131\u015f\u0131 vergiy\u0259 ba\u015fqa c\u00fcr c\u0259lb edilir<br \/>\n  <\/i>\n<\/p>\n<p>\n  Vergil\u0259r Nazirliyi son 3 ild\u0259 da\u015f\u0131nmaz \u0259mlak satan h\u00fcquqi v\u0259 fiziki \u015f\u0259xsl\u0259rd\u0259n \u0259lav\u0259 d\u0259y\u0259r (\u018fDV) v\u0259 g\u0259lir vergil\u0259rini\u00a0 \u00f6d\u0259m\u0259yi t\u0259l\u0259b edir. Vergil\u0259r Nazirliyi bununla ba\u011fl\u0131 m\u0259lumat da yaym\u0131\u015fd\u0131. Nazir Fazil M\u0259mm\u0259dov bildirmi\u015fdi ki, bu prosedur \u00f6lk\u0259 ba\u015f\u00e7\u0131s\u0131n\u0131n m\u00fcvafiq s\u0259r\u0259ncam\u0131na uy\u011fun olaraq t\u0259nziml\u0259nir: &#8220;Da\u015f\u0131nmaz \u0259mlak\u0131n alq\u0131-satq\u0131s\u0131ndan \u018fDV-nin tutulmas\u0131 \u0259vv\u0259ll\u0259r d\u0259 m\u00fcvafiq qanunvericilikd\u0259 var idi. Sad\u0259c\u0259 bunun u\u00e7otu apar\u0131lm\u0131rd\u0131. Bu g\u00fcn is\u0259 b\u00fct\u00fcn alq\u0131-satq\u0131lar notarial qaydada r\u0259smil\u0259\u015fdirildiyi \u00fc\u00e7\u00fcn h\u0259min notarial m\u00fcnasib\u0259tl\u0259r Prezidentin s\u0259r\u0259ncam\u0131na \u0259sas\u0259n Vergil\u0259r Nazirliyin\u0259 t\u0259qdim olunur&#8221;.\n<\/p>\n<p>\n  <b><br \/>\n    B\u0259s, sat\u0131\u015fdan tutulan vergi n\u0259 q\u0259d\u0259r olacaq?<br \/>\n  <\/b>\n<\/p>\n<p>\n  &#8220;Value And Souroes&#8221; MMC-nin ba\u015f direktoru R\u0259\u015fad \u018fliyev m\u0259nzill\u0259rin sat\u0131\u015f\u0131n\u0131n vergiy\u0259 nec\u0259 c\u0259lb edilm\u0259sind\u0259n dan\u0131\u015f\u0131b. Bildirib ki, \u0259g\u0259r sat\u0131lan m\u0259nzil sizin daimi ya\u015fay\u0131\u015f evinizdirs\u0259, son 3 ild\u0259 daimi ya\u015fay\u0131\u015f yeriniz olubsa, he\u00e7 bir vergi t\u0259tbiq edilmir:\n<\/p>\n<p>\n  &#8220;\u00c7\u00fcnki, Vergi M\u0259c\u0259ll\u0259sinin 102.1.9. b\u0259ndin\u0259 \u0259sas\u0259n, vergi \u00f6d\u0259yicisinin az\u0131 3 il \u0259rzind\u0259 \u0259sas ya\u015fay\u0131\u015f yeri oldu\u011fu da\u015f\u0131nmaz \u0259mlak\u0131n\u0131n t\u0259qdim edilm\u0259sind\u0259n g\u0259lir vergid\u0259n azadd\u0131r. Sat\u0131lan m\u0259nzil 3 ild\u0259n az m\u00fcdd\u0259td\u0259 daimi ya\u015fay\u0131\u015f eviniz olubdursa, bu halda sat\u0131\u015fdan \u0259ld\u0259 ed\u0259n &#8220;xalis g\u0259lir&#8221; g\u0259lir vergisin\u0259 c\u0259lb edilir. Xalis g\u0259lir m\u0259nzili al\u0131\u015f qiym\u0259tind\u0259n (h\u0259min qiym\u0259t alq\u0131-satq\u0131 m\u00fcqavil\u0259sind\u0259 qeyd olunur v\u0259 m\u0259bl\u0259\u011f bank \u0259m\u0259liyyat\u0131nda \u00f6z \u0259ksini tap\u0131r) baha qiym\u0259t\u0259 sat\u0131ld\u0131qda yaran\u0131r. Xalis g\u0259lir \u0259ld\u0259 edilm\u0259dikd\u0259 vergi \u00f6d\u0259nilmir&#8221;.\n<\/p>\n<p>\n  R. \u018fliyev deyir ki, \u0259ld\u0259 edil\u0259n xalis g\u0259lir m\u0259bl\u0259\u011fi sizin qeyri-sahibkarl\u0131q f\u0259aliyy\u0259ti \u00fczr\u0259 g\u0259liriniz hesab edilir v\u0259 VM-nin 101.2. b\u0259ndin\u0259 \u0259sas\u0259n a\u015fa\u011f\u0131dak\u0131 d\u0259r\u0259c\u0259l\u0259rl\u0259 vergiy\u0259 c\u0259lb edilir: &#8220;30.000 manatad\u0259k g\u0259lir olduqda 14 faiz; 30.000 manatdan \u00e7ox olduqda &#8211; 4200 manat + 30000 manatdan \u00e7ox olan m\u0259bl\u0259\u011fin 25 faizi. M\u0259s\u0259l\u0259n, 2014-c\u00fc ild\u0259 95000 manata ald\u0131\u011f\u0131n\u0131z m\u0259nzili bu il 98000 manata sat\u0131rs\u0131n\u0131zsa, bu halda sizin 3000 manat xalis g\u0259liriniz yaran\u0131r (98000 AZN \u2013 95000 AZN = 3000 AZN). Bu g\u0259lir 30.000 manatdan az oldu\u011fu \u00fc\u00e7\u00fcn 14 faizl\u0259 vergi c\u0259lb olunur v\u0259 420 manat (3000 AZN * 14 faiz = 420 AZN) vergi \u00f6hd\u0259liyiniz yaran\u0131r&#8221;.\n<\/p>\n<p>\n  Ekspert bildirir ki, \u0259g\u0259r sat\u0131lan m\u0259nzil sizin daimi ya\u015fay\u0131\u015f eviniz deyils\u0259 v\u0259 siz onu sahibkarl\u0131q f\u0259aliyy\u0259tind\u0259 g\u0259lir \u0259ld\u0259 etm\u0259k m\u0259qs\u0259dil\u0259 istifad\u0259 etmirsinizs\u0259, bu halda al\u0131nma tarixind\u0259n as\u0131l\u0131 olmayaraq, vergiy\u0259 c\u0259lb edilir. Bel\u0259 v\u0259ziyy\u0259td\u0259 yen\u0259 d\u0259 vergiy\u0259 ancaq xalis g\u0259lir c\u0259lb edilir. Xalis g\u0259lir \u0259ld\u0259 edilm\u0259dikd\u0259 vergi \u00f6d\u0259nilmir: &#8220;\u018fld\u0259 edil\u0259n xalis g\u0259lir m\u0259bl\u0259\u011fi sizin qeyri-sahibkarl\u0131q f\u0259aliyy\u0259ti \u00fczr\u0259 g\u0259liriniz hesab edilir v\u0259 VM-nin 101.2 b\u0259ndin\u0259 \u0259sas\u0259n m\u00fcvafiq vergi d\u0259r\u0259c\u0259l\u0259ri (yuxar\u0131da g\u00f6st\u0259rilib) il\u0259 vergiy\u0259 c\u0259lb olunur. Bu n\u00f6v\u0259 aid m\u0259nzill\u0259r al\u0131nma ilind\u0259n as\u0131l\u0131 olmayaraq vergiy\u0259 c\u0259lb edil\u0259c\u0259k. M\u0259nzili 2007-ci ild\u0259n \u0259vv\u0259l \u0259ld\u0259 fiziki \u015f\u0259xsl\u0259rin b\u0259xti bir q\u0259d\u0259r az g\u0259tirib&#8230; Bunun s\u0259b\u0259bi odur ki, h\u0259min m\u00fcdd\u0259td\u0259n b\u0259ri m\u0259nzill\u0259r xeyli bahala\u015f\u0131b. Bunu hardasa normal q\u0259bul etm\u0259k laz\u0131md\u0131r, \u00e7\u00fcnki qazanc \u00e7ox olubsa, dem\u0259li, vergi d\u0259 \u00e7ox olacaq&#8221;.\n<\/p>\n<p>\n  R. \u018fliyev onu da qeyd edir ki, ev alq\u0131-satq\u0131s\u0131 bank vasit\u0259si h\u0259yata ke\u00e7irilir. Bir \u00e7ox hallarda al\u0131c\u0131 v\u0259 sat\u0131c\u0131 evin qiym\u0259tini alq\u0131-satq\u0131 m\u00fcqavil\u0259sind\u0259 a\u015fa\u011f\u0131 qiym\u0259t\u0259 g\u00f6st\u0259rirl\u0259r: &#8220;G\u00f6r\u00fcnd\u00fcy\u00fc kimi bu, art\u0131q \u0259vv\u0259lki d\u00f6vrd\u0259 ev alanlara m\u0259nfi t\u0259sir g\u00f6st\u0259rir (\u00e7\u00fcnki g\u0259l\u0259c\u0259k \u0259m\u0259liyyatda bu onun xalis g\u0259lirini art\u0131r\u0131r). Buna g\u00f6r\u0259 d\u0259 t\u00f6vsiy\u0259 edirik ki, v\u0259t\u0259nda\u015flar ev ald\u0131\u011f\u0131 hallarda alq\u0131-satq\u0131 m\u00fcqavil\u0259l\u0259rini real g\u00f6st\u0259ricil\u0259rl\u0259 t\u0259rtib edilm\u0259sini t\u0259l\u0259b etsinl\u0259r. Sahibkarl\u0131q f\u0259aliyy\u0259tind\u0259 istifad\u0259 edil\u0259n m\u0259nzill\u0259rin sat\u0131\u015f\u0131 vergiy\u0259 ba\u015fqa c\u00fcr c\u0259lb edilir&#8221;.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sahibkarl\u0131q f\u0259aliyy\u0259tind\u0259 istifad\u0259 edil\u0259n m\u0259nzill\u0259rin sat\u0131\u015f\u0131 vergiy\u0259 ba\u015fqa c\u00fcr c\u0259lb edilir<\/p>\n","protected":false},"author":11,"featured_media":19897,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","footnotes":""},"categories":[56],"tags":[],"class_list":["post-166866","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-xeberler","infinite-scroll-item","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-33","no-featured-image-padding"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - 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