{"id":20021,"date":"2026-02-24T17:05:30","date_gmt":"2026-02-24T13:05:30","guid":{"rendered":"https:\/\/duzgun.az\/?p=20021"},"modified":"2026-02-24T20:29:30","modified_gmt":"2026-02-24T16:29:30","slug":"edv-uzr%c9%99-gomruk-borcunun-m%c9%99bl%c9%99ginin-hesablanmasi-qaydasi-d%c9%99yisdi","status":"publish","type":"post","link":"https:\/\/duzgun.az\/?p=20021","title":{"rendered":"&#8220;\u018fDV \u00fczr\u0259 g\u00f6mr\u00fck borcunun m\u0259bl\u0259\u011finin hesablanmas\u0131 Qaydas\u0131&#8221; d\u0259yi\u015fdi"},"content":{"rendered":"<p><span style=\"font-size: 14pt; font-family: arial, helvetica, sans-serif;\"><strong>D\u00fczg\u00fcn.az x\u0259b\u0259r verir ki,<\/strong> Nazirl\u0259r Kabineti 7 may 2012-ci il tarixli q\u0259rar\u0131 il\u0259 t\u0259sdiq edilmi\u015f &#8220;\u018flav\u0259 d\u0259y\u0259r vergisi \u00fczr\u0259 g\u00f6mr\u00fck borcunun m\u0259bl\u0259\u011finin hesablanmas\u0131 Qaydas\u0131&#8221;nda d\u0259yi\u015fiklik edib.<\/span><\/p>\n<p><span style=\"font-size: 14pt; font-family: arial, helvetica, sans-serif;\">Bununla ba\u011fl\u0131 Ba\u015f nazir \u018fli \u018fs\u0259dov yeni q\u0259rar imzalay\u0131b.<\/span><\/p>\n<p><span style=\"font-size: 14pt; font-family: arial, helvetica, sans-serif;\">Q\u0259rara \u0259sas\u0259n, g\u00f6mr\u00fck borcu hesablanm\u0131\u015f g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259ri \u00fczr\u0259 borclu olan v\u0259 ya G\u00f6mr\u00fck M\u0259c\u0259ll\u0259sinin 258.1-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f \u00fcsullardan istifad\u0259 etm\u0259kl\u0259 t\u0259minat verildikd\u0259, h\u0259min t\u0259minat \u00fczr\u0259 \u00f6hd\u0259lik da\u015f\u0131yan \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n \u00f6d\u0259nil\u0259 bil\u0259r. Fiziki \u015f\u0259xsl\u0259r<\/span><\/p>\n<p><span style=\"font-size: 14pt; font-family: arial, helvetica, sans-serif;\">t\u0259r\u0259find\u0259n g\u00f6mr\u00fck s\u0259rh\u0259dind\u0259n kommersiya m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulmayan mallar\u0131n ke\u00e7irilm\u0259si il\u0259 \u0259laq\u0259dar yarana bil\u0259c\u0259k g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259ri sahibkarl\u0131q subyekti olmayan fiziki \u015f\u0259xs, habel\u0259 G\u00f6mr\u00fck M\u0259c\u0259ll\u0259sinin 258.1-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f \u00fcsullardan<\/span><\/p>\n<p><span style=\"font-size: 14pt; font-family: arial, helvetica, sans-serif;\">istifad\u0259 edilm\u0259kl\u0259 t\u0259minat verildikd\u0259, h\u0259min t\u0259minat \u00fczr\u0259 \u00f6hd\u0259lik da\u015f\u0131yan \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n \u00f6d\u0259nil\u0259 bil\u0259r.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>D\u00fczg\u00fcn.az x\u0259b\u0259r verir ki, Nazirl\u0259r Kabineti 7 may 2012-ci il tarixli q\u0259rar\u0131 il\u0259 t\u0259sdiq edilmi\u015f &#8220;\u018flav\u0259 d\u0259y\u0259r vergisi<\/p>\n","protected":false},"author":2,"featured_media":20022,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,1],"tags":[],"class_list":["post-20021","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\/20021","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/duzgun.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=20021"}],"version-history":[{"count":1,"href":"https:\/\/duzgun.az\/index.php?rest_route=\/wp\/v2\/posts\/20021\/revisions"}],"predecessor-version":[{"id":20023,"href":"https:\/\/duzgun.az\/index.php?rest_route=\/wp\/v2\/posts\/20021\/revisions\/20023"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/duzgun.az\/index.php?rest_route=\/wp\/v2\/media\/20022"}],"wp:attachment":[{"href":"https:\/\/duzgun.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20021"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/duzgun.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=20021"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/duzgun.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20021"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}