{"id":205800,"date":"2021-04-16T14:45:05","date_gmt":"2021-04-16T14:45:05","guid":{"rendered":"https:\/\/www.meydan.tv\/article\/resmi-elektron-ticaret-ve-ya-onlayn-xidmetlere-gore-18-faiz-edv-odenmelidir\/"},"modified":"2021-04-16T14:45:05","modified_gmt":"2021-04-16T14:45:05","slug":"resmi-elektron-ticaret-ve-ya-onlayn-xidmetlere-gore-18-faiz-edv-odenmelidir","status":"publish","type":"post","link":"https:\/\/www.meydan.tv\/az\/article\/resmi-elektron-ticaret-ve-ya-onlayn-xidmetlere-gore-18-faiz-edv-odenmelidir\/","title":{"rendered":"R\u0259smi: Elektron ticar\u0259t v\u0259 ya onlayn xidm\u0259tl\u0259r\u0259 g\u00f6r\u0259 18 faiz \u018fDV \u00f6d\u0259nm\u0259lidir"},"content":{"rendered":"

\n
\n \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259ti naraz\u0131l\u0131qlara cavab verdi
\n <\/i>\n<\/p>\n

\n \u201cFacebook\u201dda b\u0259zi istifad\u0259\u00e7il\u0259r \u201cAccess Bank\u201d\u0131n bir s\u0131ra \u0259m\u0259liyyatlar zaman\u0131 plastik kartlar\u0131ndan 18 faiz vergi tutdu\u011funu yaz\u0131b.\n<\/p>\n

\n \u0130stifad\u0259\u00e7il\u0259r kart balanslar\u0131ndan he\u00e7 bir x\u0259b\u0259rdarl\u0131q olunmadan y\u00fcks\u0259k m\u0259bl\u0259\u011fd\u0259n pullar\u0131n \u00e7\u0131x\u0131ld\u0131\u011f\u0131n\u0131 iddia edirl\u0259r.\n<\/p>\n

\n V\u00fcsal \u018fli adl\u0131 istifad\u0259\u00e7i bildirib ki, i\u015f yolda\u015f\u0131n\u0131n kart\u0131ndan 170 manat \u018fDV sililib:\n<\/p>\n

\n \u201cDedil\u0259r ki, taksi, al\u0131\u015f-veri\u015f v\u0259 sair \u018fDV-l\u0259r \u00e7\u0131x\u0131lmay\u0131b, indi \u00e7\u0131x\u0131rlar\u201d.\n<\/p>\n

\n Natiq X\u0259lilov is\u0259 deyir ki, \u201c\u0130vi\u201d, \u201cNetflix\u201d \u00fc\u00e7\u00fcn d\u0259 \u018fDV tutulub:\n<\/p>\n

\n \u201c\u201cBooking\u201d-\u0259 g\u00f6r\u0259 d\u0259 veri tutulmu\u015fdu, pulu geri qaytard\u0131m\u201d.\n<\/p>\n

\n \u201cAccess Bank\u201d\u0131n m\u0259tbuat katibi S\u0259rvinaz \u018fl\u0259kb\u0259rova Meydan TV-y\u0259 bildirib ki, bank 2020-2021-ci ill\u0259rd\u0259 xarici \u0259m\u0259liyyatlar h\u0259yata ke\u00e7irmi\u015f m\u00fc\u015ft\u0259ril\u0259rinin hesablar\u0131ndan \u018fDV tutur. Az\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259sinin 173.1-ci madd\u0259sin\u0259 \u0259sas\u0259n, 20 yanvar 2020-19 fevral 2021 tarixl\u0259ri aras\u0131nda apar\u0131lm\u0131\u015f elektron ticar\u0259t v\u0259 ya onlayn xidm\u0259tl\u0259r\u0259 g\u00f6r\u0259 fiziki \u015f\u0259xsl\u0259r 18 faiz d\u0259y\u0259rind\u0259 \u018fDV \u00f6d\u0259m\u0259lidir:\n<\/p>\n

\n \u201cBundan ba\u015fqa, vergi orqanlar\u0131nda qeydiyyatdan ke\u00e7m\u0259mi\u015f v\u0259 onlayn xidm\u0259tl\u0259r alan fiziki \u015f\u0259xsl\u0259r, h\u0259m\u00e7inin xarici \u00f6lk\u0259l\u0259rd\u0259 t\u0259\u015fkil olunan lotereyalar\u0131n, dig\u0259r yar\u0131\u015f v\u0259 m\u00fcsabiq\u0259l\u0259rin i\u015ftirak\u00e7\u0131lar\u0131 olan Az\u0259rbaycan Respublikas\u0131n\u0131n v\u0259t\u0259nda\u015flar\u0131 qeyd olunan d\u00f6vr \u00fc\u00e7\u00fcn \u018fDV \u00f6d\u0259m\u0259lidirl\u0259r.\n<\/p>\n

\n Cari vergi Az\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259sinin 173.1 b\u0259ndin\u0259 \u0259sas\u0259n, 2017-ci ild\u0259n tutulur. Vergi \u0259m\u0259liyyat\u0131 icra ed\u0259n yerli bank v\u0259 ya xarici bank\u0131n \u00f6lk\u0259d\u0259ki filiallar\u0131 t\u0259r\u0259find\u0259n v\u0259t\u0259nda\u015f\u0131n hesab\u0131ndan silin\u0259r\u0259k d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259nilir. Texniki s\u0259b\u0259bl\u0259rd\u0259n bank cari vergini 20.01.2020-19.02.2021 tarixl\u0259ri \u0259rzind\u0259 tutmay\u0131b.\n<\/p>\n

\n \u201cAccessBank\u201d, m\u00fc\u015ft\u0259ril\u0259rinin rahatl\u0131\u011f\u0131 \u00fc\u00e7\u00fcn \u018fDV-ni onlar\u0131n bank hesablar\u0131ndan silir. M\u00fc\u015ft\u0259ril\u0259r\u0259 anlay\u0131\u015flar\u0131 \u00fc\u00e7\u00fcn t\u0259\u015f\u0259kk\u00fcr edir v\u0259 prosesl\u0259 ba\u011fl\u0131 olaraq, h\u0259r hans\u0131sa suallar\u0131 yarand\u0131\u011f\u0131 halda \u201cAccessBank\u201d\u0131n 151 \u018flaq\u0259 m\u0259rk\u0259zin\u0259 m\u00fcraci\u0259t etm\u0259l\u0259rini xahi\u015f edirik. Bu proses t\u0259k \u201cAccessBank\u201dda deyil, dig\u0259rl\u0259rin\u0259 d\u0259 \u015famil olunur\u201d.\n<\/p>\n

\n \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259ti Meydan TV-nin sor\u011fusunu cavabland\u0131rark\u0259n qeyd edib ki, qanunvericiliyin m\u00fcdd\u0259alar\u0131na \u0259sas\u0259n, vergi orqanlar\u0131nda u\u00e7otda olmayan fiziki \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n elektron ticar\u0259t qaydas\u0131nda al\u0131nan xidm\u0259tl\u0259r\u0259 (i\u015fl\u0259r\u0259) g\u00f6r\u0259 \u00f6d\u0259nil\u0259n m\u0259bl\u0259\u011fd\u0259n \u018fDV-nin tutulmas\u0131 v\u0259zif\u0259si banklar t\u0259r\u0259find\u0259n icra olunur. Bu halda banklar vergi agenti kimi \u00e7\u0131x\u0131\u015f ed\u0259r\u0259k, h\u0259yata ke\u00e7iril\u0259n h\u0259r bir tranzaksiya \u00fc\u00e7\u00fcn verginin hesablanmas\u0131n\u0131 v\u0259 \u00f6d\u0259nilm\u0259sini h\u0259yata ke\u00e7irir:\n<\/p>\n

\n \u201cPlastik kartlar vasit\u0259sil\u0259 apar\u0131lan b\u00fct\u00fcn n\u00f6v \u00f6d\u0259ni\u015fl\u0259rd\u0259n 18 faiz \u018fDV-nin tutulmas\u0131 il\u0259 ba\u011fl\u0131 vergi qanunvericiliyind\u0259 h\u0259r hans\u0131 yeni d\u0259yi\u015fiklik edilm\u0259yib. V\u0259t\u0259nda\u015flar v\u0259 vergi \u00f6d\u0259yicil\u0259ri \u00fc\u00e7\u00fcn \u0259lav\u0259 vergi \u00f6hd\u0259likl\u0259ri m\u00fc\u0259yy\u0259n ed\u0259n h\u0259r hans\u0131 yeni m\u00fcdd\u0259alar t\u0259tbiq olunmay\u0131b. Plastik kartlar vasit\u0259sil\u0259 na\u011fds\u0131z qaydada apar\u0131lan \u00f6d\u0259ni\u015fl\u0259r \u00fczr\u0259 v\u0259t\u0259nda\u015f\u0131n hesab\u0131ndan 18 faiz \u018fDV yaln\u0131z xaricd\u0259n elektron ticar\u0259t qaydas\u0131nda i\u015f v\u0259 xidm\u0259t al\u0131nan zaman banklar t\u0259r\u0259find\u0259n tutulur.\n<\/p>\n

\n Fiziki \u015f\u0259xsl\u0259rin xaricd\u0259 yerl\u0259\u015f\u0259n m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlarla elektron ticar\u0259t qaydas\u0131nda apard\u0131qlar\u0131 a\u015fa\u011f\u0131dak\u0131 \u0259m\u0259liyyatlar \u00fczr\u0259 \u00f6d\u0259m\u0259l\u0259rind\u0259n banklar t\u0259r\u0259find\u0259n \u018fDV tutulmur:\n<\/p>\n

\n – xaricd\u0259n mallar\u0131n al\u0131nmas\u0131na g\u00f6r\u0259 \u00f6d\u0259ni\u015f;\n<\/p>\n

\n – xaricd\u0259 otel xidm\u0259tl\u0259rinin v\u0259 aviabiletl\u0259rin sifari\u015fi \u00fczr\u0259 xidm\u0259tl\u0259r\u0259 g\u00f6r\u0259 \u00f6d\u0259ni\u015f;\n<\/p>\n

\n fiziki olaraq xaricd\u0259 al\u0131nan (istehlak edil\u0259n) i\u015f v\u0259 xidm\u0259t\u0259 g\u00f6r\u0259 \u00f6d\u0259ni\u015f.\n<\/p>\n

\n \u00d6lk\u0259 daxilind\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlara plastik kart vasit\u0259sil\u0259 na\u011fds\u0131z qaydada \u00f6d\u0259nil\u0259n m\u0259bl\u0259\u011fl\u0259rd\u0259n \u0259lav\u0259 olaraq \u018fDV tutulmur. \u00d6lk\u0259d\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n \u018fDV \u00f6d\u0259yicil\u0259rind\u0259n al\u0131nm\u0131\u015f mal, i\u015f v\u0259 xidm\u0259tl\u0259r \u00fc\u00e7\u00fcn hesabla\u015fmalarda \u018fDV m\u0259bl\u0259\u011fi son qiym\u0259td\u0259 \u00f6z \u0259ksini tap\u0131r\u201d.\n<\/p>\n

\n Qeyd olunur ki, \u00f6lk\u0259 daxilind\u0259 apar\u0131lan na\u011fds\u0131z \u00f6d\u0259ni\u015fl\u0259rd\u0259n h\u0259r hans\u0131 \u0259lav\u0259 vergi tutulmur. \u018fksin\u0259, qanunvericilik na\u011fds\u0131z \u00f6d\u0259ni\u015fl\u0259r \u00fczr\u0259 h\u0259m sahibkarlara, h\u0259m d\u0259 v\u0259t\u0259nda\u015flara m\u00fcvafiq t\u0259\u015fviql\u0259r n\u0259z\u0259rd\u0259 tutur:\n<\/p>\n

\n \u201cP\u0259rak\u0259nd\u0259 ticar\u0259t v\u0259 ictimai ia\u015f\u0259 sektorunda \u00e7al\u0131\u015fan sahibkarlar\u0131n d\u00f6vriyy\u0259sind\u0259 POS-terminal vasit\u0259sil\u0259 na\u011fds\u0131z qaydada \u0259ld\u0259 olunan g\u0259lirin h\u0259cmin\u0259 uy\u011fun olaraq m\u0259nf\u0259\u0259t (g\u0259lir) vergisi v\u0259 sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00fczr\u0259 g\u00fcz\u0259\u015ftl\u0259r t\u0259tbiq edilir. V\u0259t\u0259nda\u015flar is\u0259 na\u011fds\u0131z qaydada h\u0259yata ke\u00e7irdikl\u0259ri al\u0131\u015f-veri\u015f\u0259 g\u00f6r\u0259, na\u011fd qaydada h\u0259yata ke\u00e7irdikl\u0259ri al\u0131\u015f-veri\u015f\u0259 nisb\u0259td\u0259 5 faiz daha \u00e7ox \u018fDV-ni geri ala bilirl\u0259r (na\u011fd \u00f6d\u0259ni\u015fl\u0259r zaman\u0131 \u018fDV-nin 10 faizi, na\u011fds\u0131z \u00f6d\u0259ni\u015fl\u0259r zaman\u0131 is\u0259 \u018fDV-nin 15 faizi v\u0259t\u0259nda\u015fa qaytar\u0131l\u0131r)\u201d.\n<\/p>\n

\n Qanunvericiliy\u0259 g\u00f6r\u0259 informasiya sisteml\u0259rind\u0259n istifad\u0259 edilm\u0259kl\u0259 mallar\u0131n alq\u0131-satq\u0131s\u0131, xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259si v\u0259 i\u015fl\u0259rin g\u00f6r\u00fclm\u0259si (o c\u00fcml\u0259d\u0259n, \u0130nternet \u015f\u0259b\u0259k\u0259si vasit\u0259si il\u0259 elektron kitablar\u0131n, musiqinin, audio-video materiallar\u0131n, qrafik t\u0259svirl\u0259rin, virtual oyunlar\u0131n, proqram t\u0259minatlar\u0131n\u0131n y\u00fckl\u0259nm\u0259si, reklamlar\u0131n yerl\u0259\u015fdirilm\u0259si, dig\u0259r analoji i\u015f v\u0259 xidm\u0259tl\u0259r) \u00fczr\u0259 h\u0259yata ke\u00e7iril\u0259n f\u0259aliyy\u0259t elektron ticar\u0259t qaydas\u0131nda apar\u0131lan \u0259m\u0259liyyat hesab edilir.<\/p>\n","protected":false},"excerpt":{"rendered":"

Fiziki \u015f\u0259xsl\u0259rin xaricd\u0259 yerl\u0259\u015f\u0259n m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlarla elektron ticar\u0259t qaydas\u0131nda apard\u0131qlar\u0131 a\u015fa\u011f\u0131dak\u0131 \u0259m\u0259liyyatlar \u00fczr\u0259 \u00f6d\u0259m\u0259l\u0259rind\u0259n banklar t\u0259r\u0259find\u0259n \u018fDV tutulmur<\/p>\n","protected":false},"author":11,"featured_media":159426,"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-205800","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":"\nR\u0259smi: Elektron ticar\u0259t v\u0259 ya onlayn xidm\u0259tl\u0259r\u0259 g\u00f6r\u0259 18 faiz \u018fDV \u00f6d\u0259nm\u0259lidir - 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