{"id":35587,"date":"2023-06-16T11:39:25","date_gmt":"2023-06-16T07:39:25","guid":{"rendered":"https:\/\/infonews.az\/?p=35587"},"modified":"2023-06-16T13:03:45","modified_gmt":"2023-06-16T09:03:45","slug":"isgaldan-azad-edilmis-%c9%99razil%c9%99rd%c9%99-%c9%99dv-nin-geri-qaytarilmasi-bar%c9%99d%c9%99","status":"publish","type":"post","link":"https:\/\/infonews.az\/?p=35587","title":{"rendered":"\u0130\u015f\u011faldan azad edilmi\u015f \u0259razil\u0259rd\u0259 \u018fDV-nin geri qaytar\u0131lmas\u0131 bar\u0259d\u0259"},"content":{"rendered":"<p><span style=\"color: #ffffff;\">\u0130\u015f\u011faldan azad edilmi\u015f \u0259razil\u0259rd\u0259 \u018fDV-nin geri qaytar\u0131lmas\u0131 bar\u0259d\u0259<\/span><\/p>\n<blockquote><p>Vergi M\u0259c\u0259ll\u0259sinin 228-ci madd\u0259sin\u0259 \u0259sas\u0259n, fiziki \u015f\u0259xs olan istehlak\u00e7\u0131lar t\u0259r\u0259find\u0259n i\u015f\u011faldan azad edilmi\u015f \u0259razil\u0259r daxilind\u0259 yerl\u0259\u015fm\u0259 vasit\u0259l\u0259ri hesab edil\u0259n mehmanxanalar (hotell\u0259r) t\u0259r\u0259find\u0259n g\u00f6st\u0259ril\u0259n gec\u0259l\u0259m\u0259 v\u0259 qalma xidm\u0259tl\u0259rin\u0259 (dig\u0259r \u0259lav\u0259 xidm\u0259tl\u0259r istisna olmaqla) g\u00f6r\u0259 na\u011fds\u0131z qaydada \u00f6d\u0259nil\u0259n \u018fDV-nin 30 faizi, na\u011fd qaydada \u00f6d\u0259nil\u0259n \u018fDV-nin 5 faizi geri qaytar\u0131l\u0131r.<\/p><\/blockquote>\n<p><a href=\"https:\/\/infonews.az\/\"><span style=\"color: #333399;\"><strong>&#8220;\u0130NFONEWS&#8221;<\/strong><\/span><\/a> &#8211; un D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n \u0259ld\u0259 etdiyi m\u0259lumat\u0131na g\u00f6r\u0259, m\u00f6vzunu \u015f\u0259rh ed\u0259n iqtisad\u00e7\u0131 ekspert Anar Bayramovun s\u00f6zl\u0259rin\u0259 g\u00f6r\u0259,<\/p>\n<p>bu madd\u0259 \u00fczr\u0259 \u018fDV-nin qaytar\u0131lmas\u0131 qaydas\u0131 v\u0259 \u015f\u0259rtl\u0259ri bu M\u0259c\u0259ll\u0259nin 165.5-ci madd\u0259sin\u0259 uy\u011fun olaraq m\u00fc\u0259yy\u0259n edilir.<\/p>\n<p>Ekspert, h\u0259m\u00e7inin vur\u011fulay\u0131b ki, \u018fDV-nin geri qaytar\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 f\u0259rqli yana\u015fma yaln\u0131z i\u015f\u011faldan azad edilmi\u015f \u0259razil\u0259r daxilind\u0259 mehmanxanalar (hotell\u0259r) t\u0259r\u0259find\u0259n g\u00f6st\u0259ril\u0259n gec\u0259l\u0259m\u0259 v\u0259 qalma xidm\u0259tl\u0259rin\u0259 \u015famil edilir: \u201c M\u0259s\u0259l\u0259n, v\u0259t\u0259nda\u015f \u015eu\u015fa \u015f\u0259h\u0259rind\u0259 yerl\u0259\u015f\u0259n oteld\u0259 qalmaq \u00fc\u00e7\u00fcn 118 manat (100 manat + 18 manat \u018fDV) na\u011fds\u0131z \u00f6d\u0259ni\u015f edib. Bu halda h\u0259min xidm\u0259t\u0259 g\u00f6r\u0259 \u00f6d\u0259nil\u0259n 18 manatl\u0131q \u018fDV-nin 30 faizi, y\u0259ni 5,40 manat\u0131 v\u0259t\u0259nda\u015fa geri qaytar\u0131lacaq\u201d.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0130\u015f\u011faldan azad edilmi\u015f \u0259razil\u0259rd\u0259 \u018fDV-nin geri qaytar\u0131lmas\u0131 bar\u0259d\u0259 Vergi M\u0259c\u0259ll\u0259sinin 228-ci madd\u0259sin\u0259 \u0259sas\u0259n, fiziki \u015f\u0259xs olan istehlak\u00e7\u0131lar t\u0259r\u0259find\u0259n i\u015f\u011faldan azad edilmi\u015f \u0259razil\u0259r daxilind\u0259 yerl\u0259\u015fm\u0259 vasit\u0259l\u0259ri hesab edil\u0259n mehmanxanalar (hotell\u0259r) t\u0259r\u0259find\u0259n&hellip; <\/p>\n","protected":false},"author":14,"featured_media":35588,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[2,11],"tags":[635,15,4712],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/posts\/35587"}],"collection":[{"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/infonews.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=35587"}],"version-history":[{"count":1,"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/posts\/35587\/revisions"}],"predecessor-version":[{"id":35589,"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/posts\/35587\/revisions\/35589"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/media\/35588"}],"wp:attachment":[{"href":"https:\/\/infonews.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=35587"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/infonews.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=35587"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/infonews.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=35587"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}