\n
\n Vergi M\u0259c\u0259ll\u0259sin\u0259 d\u0259yi\u015fiklikl\u0259r II oxunu\u015fda t\u0259sdiql\u0259nib
\n <\/i>\n<\/p>\n
\n Milli M\u0259clisin iclas\u0131nda \u201cVergil\u0259r M\u0259c\u0259ll\u0259sin\u0259 d\u0259yi\u015fiklik edilm\u0259si haqq\u0131nda\u201d qanun layih\u0259si II m\u00fczakir\u0259 olunub.\n<\/p>\n
\n D\u0259yi\u015fiklikl\u0259rd\u0259n biri bu\u011fdan\u0131n idxal\u0131 v\u0259 sat\u0131\u015f\u0131, bu\u011fda ununun v\u0259 \u00e7\u00f6r\u0259yin istehsal\u0131 v\u0259 sat\u0131\u015f\u0131n\u0131n \u018fDV-d\u0259n azad olunmas\u0131 bar\u0259d\u0259dir.\n<\/p>\n
\n Q\u00fcvv\u0259d\u0259 olan Vergi M\u0259c\u0259ll\u0259sin\u0259 \u0259sas\u0259n, bu\u011fdan\u0131n idxal\u0131 v\u0259 sat\u0131\u015f\u0131, bu\u011fda ununun v\u0259 \u00e7\u00f6r\u0259yin istehsal\u0131 v\u0259 sat\u0131\u015f\u0131 – 2017-ci il yanvar\u0131n 1-d\u0259n 4 il m\u00fcdd\u0259tin\u0259 \u018fDV-d\u0259n azad olunub.\n<\/p>\n
\n Lakin haz\u0131rda q\u0259bul edilmi\u015f d\u0259yi\u015fikliy\u0259 g\u00f6r\u0259, bu\u011fdan\u0131n idxal\u0131 v\u0259 sat\u0131\u015f\u0131, bu\u011fda ununun v\u0259 \u00e7\u00f6r\u0259yin istehsal\u0131 v\u0259 sat\u0131\u015f\u0131n\u0131n 2017-ci il yanvar\u0131n 1-d\u0259n 7 il m\u00fcdd\u0259tin\u0259 \u018fDV-d\u0259n azad edilir.\n<\/p>\n
\n H\u0259m\u00e7inin k\u0259p\u0259yin istehsal\u0131 v\u0259 sat\u0131\u015f\u0131n\u0131n da \u018fDV-d\u0259n azad edilm\u0259si m\u00fcdd\u0259ti d\u0259 3 il art\u0131r\u0131l\u0131r.\n<\/p>\n
\n Q\u00fcvv\u0259d\u0259 olan M\u0259c\u0259ll\u0259y\u0259 \u0259sas\u0259n, k\u0259p\u0259yin istehsal\u0131 v\u0259 sat\u0131\u015f\u0131 2019-cu il mart\u0131n 1-d\u0259n 2 il m\u00fcdd\u0259tin\u0259 \u018fDV-d\u0259n azad edillib.\n<\/p>\n
\n
\n Elektron siqaretl\u0259r \u00fc\u00e7\u00fcn mayey\u0259 aksiz 5 d\u0259f\u0259 art\u0131r\u0131l\u0131r
\n <\/b>\n<\/p>\n
\n Dig\u0259r d\u0259yi\u015fiklik Az\u0259rbaycanda bir ne\u00e7\u0259 mala aksiz d\u0259r\u0259c\u0259l\u0259ri t\u0259tbiq edilm\u0259si bar\u0259d\u0259dir:\n<\/p>\n
\n – Q\u0259lyan \u00fc\u00e7\u00fcn t\u00fct\u00fcnl\u0259r v\u0259 istehsal m\u0259qs\u0259dli t\u00fct\u00fcnl\u0259r istisna olmaqla dig\u0259r \u00e7\u0259km\u0259li t\u00fct\u00fcnl\u0259r, \u201chomogenl\u0259\u015fdirilmi\u015f\u201d v\u0259 ya \u201cb\u0259rpa edilmi\u015f\u201d t\u00fct\u00fcnl\u0259r, \u00e7eyn\u0259nil\u0259n v\u0259 ya buruna \u00e7\u0259kil\u0259n t\u00fct\u00fcnl\u0259r \u2013 h\u0259r kiloqram\u0131na 30,0 manat;\n<\/p>\n
\n – Q\u0131zd\u0131r\u0131lma n\u0259tic\u0259sind\u0259 istehlak edil\u0259n (buxar) t\u00fct\u00fcn v\u0259 t\u00fct\u00fcn m\u0259hsullar\u0131 \u2013 1000 \u0259d\u0259din\u0259 12,9 manat.\n<\/p>\n
\n Bundan ba\u015fqa, bir ne\u00e7\u0259 aksizli mallar\u0131n d\u0259r\u0259c\u0259l\u0259ri art\u0131r\u0131l\u0131r.\n<\/p>\n
\n D\u0259yi\u015fiklikl\u0259 siqarillan\u0131n (nazik siqarlar) 1 000 \u0259d\u0259din\u0259 aksiz d\u0259r\u0259c\u0259l\u0259ri 31 manatdan 43 manata, t\u00fct\u00fcnd\u0259n haz\u0131rlanan siqaretl\u0259r v\u0259 onun \u0259v\u0259zedicil\u0259rinin 1000 \u0259d\u0259din\u0259 31 manatdan 35 manata, elektron siqaretl\u0259r \u00fc\u00e7\u00fcn maye \u2013 h\u0259r litrin\u0259 20 manatdan 100 manata qald\u0131r\u0131l\u0131r.\n<\/p>\n
\n Layih\u0259nin birinci oxunu\u015fdak\u0131 variant\u0131nda elektron siqaretl\u0259r \u00fc\u00e7\u00fcn mayenin h\u0259r litrin\u0259 t\u0259tbiq olunan aksiz d\u0259r\u0259c\u0259l\u0259ri 220 manata qald\u0131r\u0131lmas\u0131 t\u0259klif olunurdu.\n<\/p>\n
\n Layih\u0259y\u0259 ikinci oxunu\u015fda \u0259lav\u0259 edil\u0259n daha bir d\u0259yi\u015fiklik q\u0259lyan \u00fc\u00e7\u00fcn haz\u0131rlanan t\u00fct\u00fcnl\u0259rin aksiz vergisin\u0259 c\u0259lb edilm\u0259si bar\u0259d\u0259dir.\n<\/p>\n
\n
\n K\u00fcl\u00e7\u0259, sikk\u0259 v\u0259 ya qranul \u015f\u0259klind\u0259 q\u0131z\u0131l-g\u00fcm\u00fc\u015f\u00fcn sat\u0131\u015f\u0131 vergid\u0259n azad olunacaq
\n <\/b>\n<\/p>\n
\n M\u0259c\u0259ll\u0259y\u0259 ba\u015fqa d\u0259yi\u015fiklikl\u0259 is\u0259 q\u0131z\u0131ldan v\u0259 g\u00fcm\u00fc\u015fd\u0259n haz\u0131rlanan z\u0259rg\u0259rlik m\u0259mulatlar\u0131n\u0131n istehsal\u0131 v\u0259 emal\u0131 i\u015fl\u0259rinin g\u00f6r\u00fclm\u0259si m\u0259qs\u0259dil\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan\u0131n (qurumun) t\u0259sdiqedici s\u0259n\u0259di \u0259sas\u0131nda d\u0259zgahlar\u0131n, avadanl\u0131qlar\u0131n v\u0259 qur\u011fular\u0131n idxal\u0131 3 il m\u00fcdd\u0259tind\u0259 vergid\u0259n azad olunacaq.\n<\/p>\n
\n H\u0259m\u00e7inin Az\u0259rbaycanda k\u00fcl\u00e7\u0259, sikk\u0259 v\u0259 ya qranul \u015f\u0259klind\u0259 q\u0131z\u0131l\u0131n v\u0259 g\u00fcm\u00fc\u015f\u00fcn sat\u0131\u015f\u0131 vergid\u0259n azad olunacaq.\n<\/p>\n
\n D\u0259yi\u015fikliyi n\u0259z\u0259rd\u0259 tutulan dig\u0259r m\u00fcdd\u0259a \u00f6d\u0259m\u0259 qabiliyy\u0259tini itirmi\u015f bank\u0131n iflas proseduru \u00e7\u0259r\u00e7iv\u0259sind\u0259 aktivl\u0259rinin t\u0259qdim edilm\u0259sinin daha 2 il m\u00fcdd\u0259tin\u0259 \u018fDV-d\u0259n azad edim\u0259si il\u0259 ba\u011fl\u0131d\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"
H\u0259m\u00e7inin k\u0259p\u0259yin istehsal\u0131 v\u0259 sat\u0131\u015f\u0131n\u0131n da \u018fDV-d\u0259n azad edilm\u0259si m\u00fcdd\u0259ti d\u0259 3 il art\u0131r\u0131l\u0131r.<\/p>\n","protected":false},"author":11,"featured_media":156249,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","footnotes":""},"categories":[53],"tags":[],"class_list":["post-204937","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-iqtisadiyyat","infinite-scroll-item","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-33","no-featured-image-padding"],"acf":[],"yoast_head":"\n