{"id":12624,"date":"2025-11-26T14:20:01","date_gmt":"2025-11-26T10:20:01","guid":{"rendered":"https:\/\/duzgun.az\/?p=12624"},"modified":"2025-11-26T18:19:40","modified_gmt":"2025-11-26T14:19:40","slug":"kiray%c9%99-m%c9%99nzil-ver%c9%99nl%c9%99rd%c9%99n-vergi-tutulmasi-il%c9%99-bagli-r%c9%99smi-aciqlama","status":"publish","type":"post","link":"https:\/\/duzgun.az\/?p=12624","title":{"rendered":"Kiray\u0259 m\u0259nzil ver\u0259nl\u0259rd\u0259n vergi tutulmas\u0131 il\u0259 ba\u011fl\u0131 r\u0259smi a\u00e7\u0131qlama"},"content":{"rendered":"<p><span style=\"font-size: 14pt; font-family: arial, helvetica, sans-serif;\"><strong>D\u00fczg\u00fcn.az x\u0259b\u0259r\u00a0 verir\u00a0 ki, <\/strong>Az\u0259rbaycanda m\u0259nzill\u0259rin kiray\u0259y\u0259 verilm\u0259si vergiy\u0259 c\u0259lb edil\u0259n \u0259m\u0259liyyat olsa da, bu sah\u0259d\u0259 qeyri-r\u0259smi \u0259m\u0259liyyatlar m\u00f6vcuddur.<\/span><\/p>\n<p><span style=\"font-size: 14pt; font-family: arial, helvetica, sans-serif;\">Bu bar\u0259d\u0259 \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tinin a\u00e7\u0131qlamas\u0131nda bildirilir.<\/span><\/p>\n<p><span style=\"font-size: 14pt; font-family: arial, helvetica, sans-serif;\">M\u0259lumatda deyilir ki, prosesin r\u0259smil\u0259\u015fm\u0259si m\u0259qs\u0259dil\u0259 inzibat\u00e7\u0131l\u0131\u011f\u0131n sad\u0259l\u0259\u015fdirilm\u0259si v\u0259 kiray\u0259 g\u0259lirl\u0259ri \u00fczr\u0259 vergi y\u00fck\u00fcn\u00fcn azald\u0131lmas\u0131 n\u0259z\u0259rd\u0259 tutulur.<\/span><\/p>\n<p><span style=\"font-size: 14pt; font-family: arial, helvetica, sans-serif;\">Xat\u0131rladaq ki, 2025-ci il yanvar\u0131n 1-d\u0259n etibar\u0259n kiray\u0259 g\u0259liri \u0259ld\u0259 ed\u0259n v\u0259t\u0259nda\u015flara \u00f6zl\u0259ri vergi orqan\u0131nda u\u00e7ota durmadan agent (h\u00fcquqi v\u0259 ya fiziki \u015f\u0259xs) m\u00fc\u0259yy\u0259n etm\u0259k v\u0259 vergi \u00f6hd\u0259likl\u0259rini yerin\u0259 yetirm\u0259k v\u0259zif\u0259sini h\u0259min \u015f\u0259xs\u0259 h\u0259val\u0259 etm\u0259k h\u00fcququ verilib.<\/span><\/p>\n<p><span style=\"font-size: 14pt; font-family: arial, helvetica, sans-serif;\">Kiray\u0259 bazar\u0131 \u00fczr\u0259 &#8220;a\u011farmaya&#8221; v\u0259 k\u00f6n\u00fcll\u00fc \u0259m\u0259letm\u0259y\u0259 nail olmaq m\u0259qs\u0259dil\u0259 fiziki \u015f\u0259xsl\u0259r\u0259 m\u0259xsus olan ya\u015fay\u0131\u015f sah\u0259l\u0259rinin fiziki \u015f\u0259xsl\u0259r\u0259 kiray\u0259y\u0259 verilm\u0259sind\u0259n \u0259ld\u0259 olunan g\u0259lirl\u0259r \u00fczr\u0259 vergi d\u0259r\u0259c\u0259sinin optimalla\u015fd\u0131r\u0131laraq 14 %-d\u0259n 10 %-\u0259 endirilm\u0259si n\u0259z\u0259rd\u0259 tutulur. Bu, vergi y\u00fck\u00fcn\u00fcn t\u0259xmin\u0259n 30 % azalmas\u0131 dem\u0259kdir.<\/span><\/p>\n<p><span style=\"font-size: 14pt; font-family: arial, helvetica, sans-serif;\">Sahibkarl\u0131q f\u0259aliyy\u0259ti \u00e7\u0259r\u00e7iv\u0259sind\u0259 icar\u0259y\u0259 veril\u0259n, yaxud h\u00fcquqi \u015f\u0259xsl\u0259r\u0259 kiray\u0259y\u0259 veril\u0259n \u0259mlaklar \u00fc\u00e7\u00fcn is\u0259 14 %-lik vergi d\u0259r\u0259c\u0259si d\u0259yi\u015fm\u0259z qal\u0131r.<\/span><\/p>\n<p><span style=\"font-size: 14pt; font-family: arial, helvetica, sans-serif;\">D\u0259yi\u015fikliyin m\u0259qs\u0259di vergid\u0259n yay\u0131nma hallar\u0131n\u0131n qar\u015f\u0131s\u0131n\u0131 almaq, fiziki \u015f\u0259xsl\u0259r\u0259 m\u0259xsus ya\u015fay\u0131\u015f sah\u0259l\u0259ri \u00fczr\u0259 kiray\u0259 m\u00fcqavil\u0259l\u0259rinin v\u0259 bu m\u00fcqavil\u0259l\u0259r \u00fczr\u0259 \u0259m\u0259liyyatlar\u0131n r\u0259smil\u0259\u015fdirilm\u0259sini t\u0259\u015fviq etm\u0259kdir.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>D\u00fczg\u00fcn.az x\u0259b\u0259r\u00a0 verir\u00a0 ki, Az\u0259rbaycanda m\u0259nzill\u0259rin kiray\u0259y\u0259 verilm\u0259si vergiy\u0259 c\u0259lb edil\u0259n \u0259m\u0259liyyat olsa da, bu sah\u0259d\u0259 qeyri-r\u0259smi \u0259m\u0259liyyatlar<\/p>\n","protected":false},"author":1,"featured_media":12625,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,1],"tags":[],"class_list":["post-12624","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-iqtisadiyyat","category-esas"],"_links":{"self":[{"href":"https:\/\/duzgun.az\/index.php?rest_route=\/wp\/v2\/posts\/12624","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/duzgun.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/duzgun.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/duzgun.az\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/duzgun.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12624"}],"version-history":[{"count":1,"href":"https:\/\/duzgun.az\/index.php?rest_route=\/wp\/v2\/posts\/12624\/revisions"}],"predecessor-version":[{"id":12626,"href":"https:\/\/duzgun.az\/index.php?rest_route=\/wp\/v2\/posts\/12624\/revisions\/12626"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/duzgun.az\/index.php?rest_route=\/wp\/v2\/media\/12625"}],"wp:attachment":[{"href":"https:\/\/duzgun.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12624"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/duzgun.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12624"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/duzgun.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12624"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}