{"id":46310,"date":"2024-11-27T16:44:45","date_gmt":"2024-11-27T12:44:45","guid":{"rendered":"https:\/\/infonews.az\/?p=46310"},"modified":"2024-11-27T16:44:45","modified_gmt":"2024-11-27T12:44:45","slug":"bu-s%c9%99xsl%c9%99r-6-min-manat-c%c9%99rim%c9%99l%c9%99n%c9%99c%c9%99k-vergi-m%c9%99c%c9%99ll%c9%99si","status":"publish","type":"post","link":"https:\/\/infonews.az\/?p=46310","title":{"rendered":"Bu \u015f\u0259xsl\u0259r 6 min manat c\u0259rim\u0259l\u0259n\u0259c\u0259k &#8211; Vergi M\u0259c\u0259ll\u0259si"},"content":{"rendered":"<p><span style=\"color: #ffffff;\">Bu \u015f\u0259xsl\u0259r 6 min manat\u00a0c\u0259rim\u0259l\u0259n\u0259c\u0259k &#8211; Vergi M\u0259c\u0259ll\u0259si<\/span><\/p>\n<blockquote><p><strong>N\u0259zar\u0259t olunan xarici m\u00fc\u0259ssis\u0259 v\u0259 \u0259m\u0259liyyatlar haqq\u0131nda aray\u0131\u015flar\u0131 m\u00fc\u0259yy\u0259n edil\u0259n m\u00fcdd\u0259tl\u0259rd\u0259 t\u0259qdim etm\u0259y\u0259n v\u0259 ya aray\u0131\u015flarda d\u00fczg\u00fcn olmayan m\u0259lumatlar g\u00f6st\u0259r\u0259n v\u0259 &#8220;Transfer qiym\u0259tl\u0259rinin m\u00fc\u0259yy\u0259n edilm\u0259si v\u0259 t\u0259tbiqi&#8221; Qaydas\u0131nda n\u0259z\u0259rd\u0259 tutulmu\u015f s\u0259n\u0259dl\u0259ri v\u0259 m\u0259lumatlar\u0131 vergi orqan\u0131n\u0131n t\u0259l\u0259bi il\u0259 60 g\u00fcn m\u00fcdd\u0259tind\u0259 t\u0259qdim etm\u0259y\u0259n vergi \u00f6d\u0259yicisin\u0259 vergi orqan\u0131n\u0131n r\u0259hb\u0259rinin (onun m\u00fcavininin) q\u0259rar\u0131na \u0259sas\u0259n 6000 manat m\u0259bl\u0259\u011find\u0259 maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edil\u0259c\u0259k.<\/strong><\/p><\/blockquote>\n<p><a href=\"https:\/\/infonews.az\/?p=46310\"><span style=\"color: #000080;\"><strong>&#8220;\u0130NFONEWS&#8221; <\/strong><\/span><\/a>x\u0259b\u0259r verir ki, bu bar\u0259d\u0259 m\u0259s\u0259l\u0259 Milli M\u0259clisin bu g\u00fcn ke\u00e7iril\u0259n iclas\u0131nda m\u00fczakir\u0259 edil\u0259n Vergi M\u0259c\u0259ll\u0259sin\u0259 t\u0259klif edil\u0259n d\u0259yi\u015fiklikd\u0259 \u0259ksini tap\u0131b.<\/p>\n<p>Qeyd ed\u0259k ki, haz\u0131rda Vergi M\u0259c\u0259ll\u0259sinin 57.4-c\u00fc madd\u0259sin\u0259 \u0259sas\u0259n n\u0259zar\u0259t olunan xarici m\u00fc\u0259ssis\u0259 v\u0259 \u0259m\u0259liyyatlar haqq\u0131nda aray\u0131\u015flar\u0131 m\u00fc\u0259yy\u0259n edil\u0259n m\u00fcdd\u0259tl\u0259rd\u0259 t\u0259qdim etm\u0259y\u0259n v\u0259 ya aray\u0131\u015flarda d\u00fczg\u00fcn olmayan m\u0259lumatlar g\u00f6st\u0259r\u0259n vergi \u00f6d\u0259yicisin\u0259 vergi orqan\u0131n\u0131n r\u0259hb\u0259rinin (onun m\u00fcavininin) q\u0259rar\u0131na \u0259sas\u0259n 2000 manat m\u0259bl\u0259\u011find\u0259 maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir.<\/p>\n<p>Vergi M\u0259c\u0259ll\u0259sinin 16.1.4-1-ci madd\u0259sin\u0259 \u0259sas\u0259n &#8220;Transfer qiym\u0259tl\u0259rinin m\u00fc\u0259yy\u0259n edilm\u0259si v\u0259 t\u0259tbiqi&#8221; Qaydas\u0131nda n\u0259z\u0259rd\u0259 tutulmu\u015f s\u0259n\u0259dl\u0259ri vergi orqan\u0131n\u0131n t\u0259l\u0259bi il\u0259 t\u0259qdim etm\u0259k vergi \u00f6d\u0259yicisinin v\u0259zif\u0259sidir. M\u00f6vcud t\u0259cr\u00fcb\u0259y\u0259 \u0259sas\u0259n vergi \u00f6d\u0259yicil\u0259ri t\u0259r\u0259find\u0259n transfer qiym\u0259tl\u0259rinin m\u00fc\u0259yy\u0259n edilm\u0259si v\u0259 t\u0259tbiqi m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn s\u0259n\u0259dl\u0259rl\u0259 yana\u015f\u0131 m\u00fc\u0259yy\u0259n m\u0259lumat da t\u0259qdim edilir v\u0259 bu s\u0259b\u0259bd\u0259n Vergi M\u0259c\u0259ll\u0259sinin m\u00fcvafiq madd\u0259sin\u0259 d\u0259qiql\u0259\u015fdirici xarakterli d\u0259yi\u015fiklik edilir.<\/p>\n<p>\u0130qtisadi \u018fm\u0259kda\u015fl\u0131q v\u0259 \u0130nki\u015faf T\u0259\u015fkilat\u0131n\u0131n (\u0130\u018f\u0130T) m\u00fcvafiq t\u00f6vsiy\u0259 v\u0259 istiqam\u0259tl\u0259ri n\u0259z\u0259r\u0259 al\u0131nmaqla vergi \u0259m\u0259letm\u0259 s\u0259viyy\u0259sinin art\u0131r\u0131lmas\u0131 \u00fc\u00e7\u00fcn Vergi M\u0259c\u0259ll\u0259sinin 57.4-c\u00fc madd\u0259si il\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f m\u00f6vcud maliyy\u0259 sanksiyas\u0131 m\u0259bl\u0259\u011finin art\u0131r\u0131lmas\u0131 m\u0259qs\u0259d\u0259m\u00fcvafiq hesab edilir v\u0259 eyni zamanda beyn\u0259lxaq t\u0259cr\u00fcb\u0259 n\u0259z\u0259r\u0259 al\u0131naraq transfer qiym\u0259tl\u0259rinin m\u00fc\u0259yy\u0259n edilm\u0259si il\u0259 ba\u011fl\u0131 s\u0259n\u0259dl\u0259rin v\u0259 m\u0259lumatlar\u0131n (beyn\u0259lxalq t\u0259cr\u00fcb\u0259d\u0259 lokal v\u0259 master fayllar kimi ifad\u0259 olunur) t\u0259qdim edilm\u0259m\u0259sin\u0259 g\u00f6r\u0259 maliyy\u0259 sanksiyas\u0131n\u0131n t\u0259tbiq edilm\u0259si n\u0259z\u0259rd\u0259 tutulur. Dig\u0259r t\u0259r\u0259fd\u0259n m\u00fcvafiq s\u0259n\u0259d v\u0259 m\u0259lumatlar\u0131n t\u0259qdim edilm\u0259si Vergi M\u0259c\u0259ll\u0259sind\u0259 v\u0259zif\u0259 olaraq n\u0259z\u0259rd\u0259 tutulsa da, onun pozuntusu \u00fc\u00e7\u00fcn maliyy\u0259 sanksiyas\u0131 m\u00f6vcud deyil.<\/p>\n<p>Qeyd ed\u0259k ki, lokal v\u0259 master fayllar\u0131 transfer qiym\u0259tl\u0259ri \u00fczr\u0259 audit yoxlamalar\u0131 zaman\u0131 yoxlaman\u0131n daha \u0259hat\u0259li v\u0259 resurslara q\u0259na\u0259tl\u0259 ke\u00e7irilm\u0259sin\u0259 \u015f\u0259rait yaratmas\u0131 il\u0259 xarakteriz\u0259 olunur v\u0259 h\u0259m d\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n t\u0259r\u0259fdar \u00e7\u0131xd\u0131\u011f\u0131 beyn\u0259lxalq m\u00fcqavil\u0259l\u0259r \u00e7\u0259r\u00e7iv\u0259sind\u0259 dig\u0259r d\u00f6vl\u0259tin s\u0259lahiyy\u0259tli orqanlar\u0131 il\u0259 avtomatik m\u0259lumat m\u00fcbadil\u0259sini h\u0259yata ke\u00e7irm\u0259k \u00fc\u00e7\u00fcn transmilli \u015firk\u0259tl\u0259r qrupuna daxil olan v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n rezidenti olan m\u00fc\u0259ssis\u0259 t\u0259r\u0259find\u0259n t\u0259qdim edil\u0259n hesabat\u0131n (CbCR) m\u0259qs\u0259dl\u0259rin\u0259 xidm\u0259t edir.<\/p>\n<p>Bu Qanun q\u0259bul edil\u0259c\u0259yi halda 2025-ci il yanvar\u0131n 1-d\u0259n q\u00fcvv\u0259y\u0259 min\u0259c\u0259k.<\/p>\n<p>M\u00fczakir\u0259l\u0259rd\u0259n sonra m\u0259s\u0259l\u0259 s\u0259sverm\u0259y\u0259 qoyularaq birinci oxunu\u015fda q\u0259bul edilib.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bu \u015f\u0259xsl\u0259r 6 min manat\u00a0c\u0259rim\u0259l\u0259n\u0259c\u0259k &#8211; Vergi M\u0259c\u0259ll\u0259si N\u0259zar\u0259t olunan xarici m\u00fc\u0259ssis\u0259 v\u0259 \u0259m\u0259liyyatlar haqq\u0131nda aray\u0131\u015flar\u0131 m\u00fc\u0259yy\u0259n edil\u0259n m\u00fcdd\u0259tl\u0259rd\u0259 t\u0259qdim etm\u0259y\u0259n v\u0259 ya aray\u0131\u015flarda d\u00fczg\u00fcn olmayan m\u0259lumatlar g\u00f6st\u0259r\u0259n v\u0259 &#8220;Transfer&hellip; <\/p>\n","protected":false},"author":14,"featured_media":8429,"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":[9550,15,280],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/posts\/46310"}],"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=46310"}],"version-history":[{"count":1,"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/posts\/46310\/revisions"}],"predecessor-version":[{"id":46311,"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/posts\/46310\/revisions\/46311"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/media\/8429"}],"wp:attachment":[{"href":"https:\/\/infonews.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=46310"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/infonews.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=46310"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/infonews.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=46310"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}