{"id":15015,"date":"2025-12-22T17:20:40","date_gmt":"2025-12-22T13:20:40","guid":{"rendered":"https:\/\/duzgun.az\/?p=15015"},"modified":"2025-12-22T18:06:13","modified_gmt":"2025-12-22T14:06:13","slug":"baliqciliqla-bagli-vergi-guz%c9%99sti-kuru-istehsalina-aid-olmayacaq","status":"publish","type":"post","link":"https:\/\/duzgun.az\/?p=15015","title":{"rendered":"Bal\u0131q\u00e7\u0131l\u0131qla ba\u011fl\u0131 vergi g\u00fcz\u0259\u015fti k\u00fcr\u00fc istehsal\u0131na aid olmayacaq"},"content":{"rendered":"

D\u00fczg\u00fcn.az x\u0259b\u0259r verir ki, <\/strong>Az\u0259rbaycanda g\u0259l\u0259n il yanvar\u0131n 1-d\u0259n bal\u0131q\u00e7\u0131l\u0131q sah\u0259sin\u0259 t\u0259tbiq edilm\u0259si n\u0259z\u0259rd\u0259 tutulan vergi g\u00fcz\u0259\u015ftl\u0259ri k\u00fcr\u00fc istehsal\u0131na aid edilm\u0259y\u0259c\u0259k.<\/span><\/p>\n

Bu bar\u0259d\u0259 \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tin\u0259 istinad\u0259n x\u0259b\u0259r verir.<\/span><\/p>\n

Xat\u0131rladaq ki, k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 sektoru torpaq vergisi istisna olmaqla dig\u0259r vergil\u0259r \u00fczr\u0259 \u00f6d\u0259m\u0259l\u0259rd\u0259n azadd\u0131r. M\u00f6vcud qanunvericiliy\u0259 \u0259sas\u0259n, k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n istehsal\u00e7\u0131lar\u0131 m\u0259nf\u0259\u0259t, g\u0259lir, \u0259lav\u0259 d\u0259y\u0259r vergisini, sad\u0259l\u0259\u015fdirilmi\u015f sistem \u00fczr\u0259 vergini v\u0259 h\u0259min f\u0259aliyy\u0259t zaman\u0131 istifad\u0259 olunan obyektl\u0259rd\u0259n \u0259mlak vergisini \u00f6d\u0259m\u0259kd\u0259n azad edilibl\u0259r. Bundan ba\u015fqa, aqrar emal f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan sahibkarlara da vergi t\u0259\u015fviql\u0259ri verilib.<\/span><\/p>\n

K\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan (o c\u00fcml\u0259d\u0259n, s\u0259naye \u00fcsulu il\u0259) fiziki \u015f\u0259xsl\u0259rin bu f\u0259aliyy\u0259t \u00fczr\u0259 sat\u0131\u015fdank\u0259nar g\u0259lirl\u0259ri, el\u0259c\u0259 d\u0259 k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131 istehsal\u0131 il\u0259 \u0259laq\u0259dar d\u00f6vl\u0259t b\u00fcdc\u0259sinin v\u0259saiti hesab\u0131na onlara veril\u0259n subsidiyalar 2023-c\u00fc il yanvar\u0131n 1-d\u0259n g\u0259lir vergisind\u0259n m\u00fcdd\u0259tsiz azadd\u0131r. H\u00fcquqi \u015f\u0259xsl\u0259rin is\u0259 h\u0259min f\u0259aliyy\u0259t \u00fczr\u0259 sat\u0131\u015fdank\u0259nar g\u0259lirl\u0259ri v\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sinin v\u0259saiti hesab\u0131na onlara veril\u0259n subsidiyalar, el\u0259c\u0259 d\u0259 k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n istehsal\u0131 il\u0259 m\u0259\u015f\u011ful olan rezident h\u00fcquqi \u015f\u0259xsl\u0259rin i\u015ftirak\u00e7\u0131lar\u0131 olan h\u00fcquqi \u015f\u0259xsl\u0259rin bu sah\u0259 \u00fczr\u0259 dividend g\u0259lirl\u0259ri 2023-c\u00fc il yanvar\u0131n 1-d\u0259n 4 il m\u00fcdd\u0259tin\u0259 m\u0259nf\u0259\u0259t vergisind\u0259n azad edilib.<\/span><\/p>\n

Bal\u0131q\u00e7\u0131l\u0131q sah\u0259sind\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n sahibkarlar\u0131n d\u0259st\u0259kl\u0259nm\u0259si v\u0259 istehlak\u00e7\u0131lar\u0131n bal\u0131q\u00e7\u0131l\u0131q m\u0259hsullar\u0131 il\u0259 uy\u011fun qiym\u0259t\u0259 t\u0259min olunmas\u0131 m\u0259qs\u0259dil\u0259 k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n istehsal\u0131 v\u0259 sat\u0131\u015f\u0131na aid edil\u0259n vergi g\u00fcz\u0259\u015ftl\u0259rinin 2026-c\u0131 il yanvar\u0131n 1-d\u0259n bu sah\u0259y\u0259 d\u0259 \u015famil edilm\u0259si n\u0259z\u0259rd\u0259 tutulur. G\u00fcz\u0259\u015ftl\u0259r yaln\u0131z bal\u0131q k\u00fcr\u00fcs\u00fcn\u00fcn istehsal\u0131na aid edilm\u0259y\u0259c\u0259k.<\/span><\/p>\n

Bal\u0131qyeti\u015fdirm\u0259 f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259n \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n emal edil\u0259n bal\u0131q\u00e7\u0131l\u0131q m\u0259hsullar\u0131 istisna olmaqla, k\u0259sil\u0259n v\u0259 dondurulan bal\u0131qlar da k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131 kimi qiym\u0259tl\u0259ndiril\u0259c\u0259k.<\/span><\/p>\n

Vergi M\u0259c\u0259ll\u0259sin\u0259 edil\u0259n bu d\u0259yi\u015fikliyin bal\u0131q\u00e7\u0131l\u0131q sektorunun davaml\u0131 inki\u015faf\u0131na t\u0259kan ver\u0259c\u0259yi g\u00f6zl\u0259nilir.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

D\u00fczg\u00fcn.az x\u0259b\u0259r verir ki, Az\u0259rbaycanda g\u0259l\u0259n il yanvar\u0131n 1-d\u0259n bal\u0131q\u00e7\u0131l\u0131q sah\u0259sin\u0259 t\u0259tbiq edilm\u0259si n\u0259z\u0259rd\u0259 tutulan vergi g\u00fcz\u0259\u015ftl\u0259ri k\u00fcr\u00fc<\/p>\n","protected":false},"author":1,"featured_media":15016,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,1],"tags":[],"class_list":["post-15015","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\/15015","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=15015"}],"version-history":[{"count":1,"href":"https:\/\/duzgun.az\/index.php?rest_route=\/wp\/v2\/posts\/15015\/revisions"}],"predecessor-version":[{"id":15017,"href":"https:\/\/duzgun.az\/index.php?rest_route=\/wp\/v2\/posts\/15015\/revisions\/15017"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/duzgun.az\/index.php?rest_route=\/wp\/v2\/media\/15016"}],"wp:attachment":[{"href":"https:\/\/duzgun.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15015"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/duzgun.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15015"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/duzgun.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15015"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}