{"id":50232,"date":"2026-02-02T15:53:58","date_gmt":"2026-02-02T11:53:58","guid":{"rendered":"https:\/\/infonews.az\/?p=50232"},"modified":"2026-02-02T15:53:58","modified_gmt":"2026-02-02T11:53:58","slug":"bu-forumla-bagli-vergi-guz%c9%99stl%c9%99ri-t%c9%99tbiq-edil%c9%99c%c9%99k","status":"publish","type":"post","link":"https:\/\/infonews.az\/?p=50232","title":{"rendered":"Bu forumla ba\u011fl\u0131 vergi g\u00fcz\u0259\u015ftl\u0259ri t\u0259tbiq edil\u0259c\u0259k"},"content":{"rendered":"<p><span style=\"color: #ffffff\">Bu forumla ba\u011fl\u0131 vergi g\u00fcz\u0259\u015ftl\u0259ri t\u0259tbiq edil\u0259c\u0259k<\/span><\/p>\n<div class=\"row m-0 p-0\">\n<div id=\"font_size\" class=\"col-10 p-2 pt-0 d-flex flex-column\">\n<div class=\"py-2 details-full-text\">\n<blockquote><p><strong>\u00dcmumd\u00fcnya \u015e\u0259h\u0259rsalma Forumunun On \u00dc\u00e7\u00fcnc\u00fc sessiyas\u0131n\u0131n Az\u0259rbaycanda ke\u00e7irilm\u0259si il\u0259 \u0259laq\u0259dar vergi g\u00fcz\u0259\u015ftl\u0259ri t\u0259tbiq edil\u0259c\u0259k.<\/strong><\/p><\/blockquote>\n<p><a href=\"https:\/\/infonews.az\/?p=50232\"><span style=\"color: #000080\"><strong>&#8220;\u0130NFONEWS&#8221;<\/strong><\/span><\/a>\u00a0x\u0259b\u0259r verir ki, bununla ba\u011fl\u0131 Vergi M\u0259c\u0259ll\u0259sind\u0259 d\u0259yi\u015fiklik edilir.<\/p>\n<p>Bildirilib ki, m\u0259lum oldu\u011fu kimi, \u015f\u0259h\u0259rsalma sah\u0259sind\u0259 Az\u0259rbaycan\u0131n u\u011furlu f\u0259aliyy\u0259ti layiqinc\u0259 qiym\u0259tl\u0259ndiril\u0259r\u0259k irimiqyasl\u0131 qlobal t\u0259dbirl\u0259rd\u0259n hesab edil\u0259n \u00dcmumd\u00fcnya \u015e\u0259h\u0259rsalma Forumunun On \u00dc\u00e7\u00fcnc\u00fc sessiyas\u0131n\u0131n (WUF13) 2026-c\u0131 ild\u0259 Bak\u0131 \u015f\u0259h\u0259rind\u0259 ke\u00e7irilm\u0259si q\u0259rara al\u0131n\u0131b. Bu m\u0259qs\u0259dl\u0259 2023-c\u00fc il dekabr\u0131n 22-d\u0259 \u201cAz\u0259rbaycan Respublikas\u0131 H\u00f6kum\u0259ti il\u0259 BMT aras\u0131nda \u00dcmumd\u00fcnya \u015e\u0259h\u0259rsalma Forumunun On \u00dc\u00e7\u00fcnc\u00fc Sessiyas\u0131n\u0131n 2026-c\u0131 ild\u0259 Bak\u0131 \u015f\u0259h\u0259rind\u0259 ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn Ev Sahibi \u00d6lk\u0259y\u0259 dair Sazi\u015f\u201d imzalan\u0131b v\u0259 qanunla t\u0259sdiq edilib.<\/p>\n<p>WUF13-\u00fcn y\u00fcks\u0259k s\u0259viyy\u0259d\u0259 t\u0259\u015fkili z\u0259rur\u0259tind\u0259n ir\u0259li g\u0259l\u0259r\u0259k h\u0259min t\u0259dbirl\u0259 \u0259laq\u0259dar qeyri-rezident \u015f\u0259xsl\u0259r\u0259 bir s\u0131ra vergi azadolmalar\u0131n\u0131n t\u0259tbiqi m\u0259qs\u0259d\u0259uy\u011fun hesab edilir. Bu azadolmalara a\u015fa\u011f\u0131dak\u0131lar aiddir:<\/p>\n<ul>\n<li>WUF13 \u00e7\u0259r\u00e7iv\u0259sind\u0259 mallar\u0131n t\u0259qdim edilm\u0259sin\u0259, i\u015fl\u0259rin g\u00f6r\u00fclm\u0259sin\u0259 v\u0259 xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259sin\u0259 c\u0259lb olunmu\u015f qeyri-rezident fiziki \u015f\u0259xsl\u0259rin bu f\u0259aliyy\u0259t \u00e7\u0259r\u00e7iv\u0259sind\u0259 \u0259ld\u0259 etdikl\u0259ri g\u0259lirl\u0259r (g\u0259lir vergisi \u00fczr\u0259 azadolma);<\/li>\n<li>qeyri-maddi aktivl\u0259r \u00fcz\u0259rind\u0259 m\u00fc\u0259llif h\u00fcquqlar\u0131ndan istifad\u0259 olunmas\u0131na, yaxud istifad\u0259 h\u00fcquqlar\u0131n\u0131n verilm\u0259sin\u0259 g\u00f6r\u0259 m\u00fcqavil\u0259 \u0259sas\u0131nda qeyri-rezident h\u00fcquqi \u015f\u0259xs\u0259 \u00f6d\u0259nil\u0259n royalti g\u0259lirl\u0259ri (m\u0259nf\u0259\u0259t vergisi \u00fczr\u0259 azadolma);<\/li>\n<li>qeyri-rezident h\u00fcquqi \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n i\u015fl\u0259rin g\u00f6r\u00fclm\u0259sind\u0259n v\u0259 xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259sind\u0259n \u0259ld\u0259 edil\u0259n g\u0259lirl\u0259r (m\u0259nf\u0259\u0259t vergisi \u00fczr\u0259 azadolma);<\/li>\n<li>m\u00fcqavil\u0259 \u0259sas\u0131nda qeyri-rezident \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n i\u015fl\u0259rin g\u00f6r\u00fclm\u0259si v\u0259 xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259si, habel\u0259 m\u00fcvafiq t\u0259sdiqedici s\u0259n\u0259d \u0259sas\u0131nda mallar\u0131n idxal\u0131 (\u018fDV \u00fczr\u0259 azadolma).<\/li>\n<\/ul>\n<p>Qeyd edilib ki, b\u00fct\u00fcn vergi g\u00fcz\u0259\u015ft v\u0259 azadolmalar\u0131 m\u00fcvafiq t\u0259sdiqedici s\u0259n\u0259d \u0259sas\u0131nda v\u0259 bir il m\u00fcdd\u0259tin\u0259 (2025-ci il sentyabr\u0131n 1-d\u0259n 1 il m\u00fcdd\u0259tin\u0259) t\u0259tbiq olunacaq.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"row m-0 p-2\">\n<div class=\"col-12 p-0 ca6-title\">\n<h2 class=\"ps-3\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-50233\" src=\"https:\/\/infonews.az\/wp-content\/uploads\/2026\/02\/11jpeg-1770032340-1.jpeg\" alt=\"\" width=\"800\" height=\"500\" srcset=\"https:\/\/infonews.az\/wp-content\/uploads\/2026\/02\/11jpeg-1770032340-1.jpeg 800w, https:\/\/infonews.az\/wp-content\/uploads\/2026\/02\/11jpeg-1770032340-1-300x188.jpeg 300w, https:\/\/infonews.az\/wp-content\/uploads\/2026\/02\/11jpeg-1770032340-1-768x480.jpeg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/h2>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Bu forumla ba\u011fl\u0131 vergi g\u00fcz\u0259\u015ftl\u0259ri t\u0259tbiq edil\u0259c\u0259k \u00dcmumd\u00fcnya \u015e\u0259h\u0259rsalma Forumunun On \u00dc\u00e7\u00fcnc\u00fc sessiyas\u0131n\u0131n Az\u0259rbaycanda ke\u00e7irilm\u0259si il\u0259 \u0259laq\u0259dar vergi g\u00fcz\u0259\u015ftl\u0259ri t\u0259tbiq edil\u0259c\u0259k. &#8220;\u0130NFONEWS&#8221;\u00a0x\u0259b\u0259r verir ki, bununla ba\u011fl\u0131 Vergi M\u0259c\u0259ll\u0259sind\u0259 d\u0259yi\u015fiklik edilir.&hellip; <\/p>\n","protected":false},"author":14,"featured_media":50233,"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":[4,2,11],"tags":[15,15169],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/posts\/50232"}],"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=50232"}],"version-history":[{"count":1,"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/posts\/50232\/revisions"}],"predecessor-version":[{"id":50234,"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/posts\/50232\/revisions\/50234"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/media\/50233"}],"wp:attachment":[{"href":"https:\/\/infonews.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=50232"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/infonews.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=50232"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/infonews.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=50232"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}