{"id":3923,"date":"2016-07-18T11:24:46","date_gmt":"2016-07-18T08:24:46","guid":{"rendered":"http:\/\/www.yeniterter.az\/?p=3923"},"modified":"2016-07-18T11:24:46","modified_gmt":"2016-07-18T08:24:46","slug":"b%c9%99l%c9%99diyy%c9%99l%c9%99rin-v%c9%99-vergi-od%c9%99yicil%c9%99rinin-n%c9%99z%c9%99rin%c9%99","status":"publish","type":"post","link":"https:\/\/yeniterter.az\/?p=3923","title":{"rendered":"B\u018fL\u018fD\u0130YY\u018fL\u018fR\u0130N V\u018f VERG\u0130 \u00d6D\u018fY\u0130C\u0130L\u018fR\u0130N\u0130N N\u018fZ\u018fR\u0130N\u018f!"},"content":{"rendered":"<p><img decoding=\"async\" loading=\"lazy\" class=\" wp-image-3924 alignleft\" src=\"http:\/\/www.yeniterter.az\/wp-content\/uploads\/vergiler-nazir234234.gif\" alt=\"vergiler-nazir234234\" width=\"118\" height=\"118\" \/>Vergi M\u0259c\u0259ll\u0259sinin 8-ci madd\u0259sin\u0259 \u0259sas\u0259n fiziki \u015f\u0259xsl\u0259r \u0259mlak v\u0259 torpaq vergil\u0259ri Yerli vergil\u0259r\u0259 (b\u0259l\u0259diyy\u0259 vergil\u0259ri) aid edilmi\u015fdir. B\u0259l\u0259diyy\u0259 \u0259razisind\u0259 yerl\u0259\u015f\u0259n \u0259mlaka m\u00fclkiyy\u0259t, torpaq sah\u0259l\u0259rin\u0259 is\u0259 m\u00fclkiyy\u0259t v\u0259 ya istifad\u0259 h\u00fcququnu t\u0259sdiq ed\u0259n s\u0259n\u0259dl\u0259ri \u0259ld\u0259 etdikd\u0259n sonra fiziki \u015f\u0259xs 1 ay \u0259rzind\u0259 \u0259mlak\u0131n (torpa\u011f\u0131n) yerl\u0259\u015fdiyi b\u0259l\u0259diyy\u0259nin vergi xidm\u0259ti orqan\u0131nda u\u00e7ota durmal\u0131d\u0131r. Fiziki \u015f\u0259xs yuxar\u0131da g\u00f6st\u0259ril\u0259n m\u00fcdd\u0259td\u0259 u\u00e7ota durmad\u0131qda o, b\u0259l\u0259diyy\u0259nin vergi xidm\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n apar\u0131lan m\u00fc\u015fahid\u0259-bax\u0131\u015f t\u0259dbirl\u0259rinin n\u0259tic\u0259si \u00fczr\u0259 t\u0259rtib olunan pasport qeydiyyat\u0131 akt\u0131 \u0259sas\u0131nda u\u00e7ota al\u0131n\u0131r v\u0259 ona 5 g\u00fcn m\u00fcdd\u0259tind\u0259 m\u00fcvafiq olaraq \u015f\u0259had\u0259tnam\u0259 v\u0259 ya bildiri\u015f g\u00f6nd\u0259rilir.<br \/>\nFiziki \u015f\u0259xsl\u0259r\u0259 torpaq vergisi torpaq sah\u0259l\u0259rinin \u00f6l\u00e7\u00fcs\u00fcn\u0259 v\u0259 torpaq vergisinin d\u0259r\u0259c\u0259l\u0259rin\u0259 \u0259sas\u0259n m\u00fcvafiq \u0259razinin b\u0259l\u0259diyy\u0259si t\u0259r\u0259find\u0259n h\u0259r il iyulun 1-d\u0259k hesablan\u0131l\u0131r.<br \/>\nFiziki \u015f\u0259xsl\u0259rin x\u00fcsusi m\u00fclkiyy\u0259tind\u0259 olan v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 yerl\u0259\u015f\u0259n binalar, yerind\u0259n v\u0259 istifad\u0259 edilib-edilm\u0259m\u0259sind\u0259n as\u0131l\u0131 olmayaraq fiziki \u015f\u0259xsl\u0259r\u0259 m\u0259xsus su v\u0259 hava n\u0259qliyyat\u0131 vasit\u0259l\u0259ri \u0259mlak vergisinin vergitutma obyektidir.\u00a0<!--more-->B\u0259l\u0259diyy\u0259 t\u0259r\u0259find\u0259n hesablanm\u0131\u015f torpaq v\u0259 \u0259mlak vergisinin m\u0259bl\u0259\u011fi v\u0259 \u00f6d\u0259nilm\u0259 m\u00fcdd\u0259ti bar\u0259d\u0259 \u201cT\u0259diy\u0259 bildiri\u015fi\u201d t\u0259rtib olunur v\u0259 avqust ay\u0131n\u0131n 1-d\u0259n gec olmayaraq fiziki \u015f\u0259xsl\u0259r\u0259 \u00e7atd\u0131r\u0131l\u0131r v\u0259 cari il \u00fc\u00e7\u00fcn torpaq vergisi v\u0259 \u0259mlak vergisi fiziki \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n b\u0259rab\u0259r m\u0259bl\u0259\u011fl\u0259rd\u0259 15 avqust v\u0259 15 noyabr tarixl\u0259rind\u0259n gec olmayaraq m\u00fcvafiq b\u0259l\u0259diyy\u0259nin b\u00fcdc\u0259sin\u0259 \u00f6d\u0259nilir. \u018fmlak vergisi \u0259mlak\u0131n \u0259vv\u0259lki sahibi t\u0259r\u0259find\u0259n \u00f6d\u0259nilm\u0259diyi halda, vergi m\u00fc\u0259yy\u0259n edilmi\u015f \u00f6d\u0259m\u0259 vaxt\u0131nda h\u0259min \u0259mlak\u0131n sahibi t\u0259r\u0259find\u0259n \u00f6d\u0259nilir.<br \/>\nAz\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 yerin t\u0259kind\u0259n \u00e7\u0131xar\u0131lan yerli \u0259h\u0259miyy\u0259tli tikinti materiallar\u0131 m\u0259d\u0259n vergisinin vergitutma obyektidir. Yerli \u0259h\u0259miyy\u0259tli tikinti materiallar\u0131na k\u0259rpic-kiramid gill\u0259ri, tikinti qumlar\u0131, \u00e7\u0131nq\u0131l xammal\u0131 aiddir. Yerli \u0259h\u0259miyy\u0259tli tikinti materiallar\u0131 \u00fczr\u0259 m\u0259d\u0259n vergisinin d\u0259r\u0259c\u0259si h\u0259r kubmetr \u00fc\u00e7\u00fcn 1 (bir) manat t\u0259\u015fkil edir.<br \/>\nYerli \u0259h\u0259miyy\u0259tli tikinti materiallar\u0131 \u00fczr\u0259 m\u0259d\u0259n vergisinin \u00f6d\u0259yicil\u0259ri h\u0259r hesabat ay\u0131ndan sonrak\u0131 ay\u0131n 20-d\u0259n gec olmayaraq Az\u0259rbaycan Respub-likas\u0131n\u0131n Vergil\u0259r Nazirliyi t\u0259r\u0259find\u0259n t\u0259sdiq olunmu\u015f formaya uy\u011fun olaraq t\u0259rtib edilmi\u015f m\u0259d\u0259n vergisinin b\u0259yannam\u0259sini m\u00fcvafiq \u0259razinin b\u0259l\u0259diyy\u0259sin\u0259 verirl\u0259r v\u0259 hesabat ay\u0131 \u00fc\u00e7\u00fcn yerli \u0259h\u0259miyy\u0259tli tikinti materiallar\u0131 \u00fczr\u0259 hesablanm\u0131\u015f m\u0259d\u0259n vergisinin m\u0259bl\u0259\u011fi, h\u0259min materiallar\u0131n \u00e7\u0131xar\u0131ld\u0131\u011f\u0131 aydan sonrak\u0131 ay\u0131n 20-d\u0259n gec olmayaraq m\u00fcvafiq \u0259razinin b\u0259l\u0259diyy\u0259 b\u00fcdc\u0259sin\u0259 \u00f6d\u0259nilir.<\/p>\n<p style=\"text-align: right;\"><em><strong>11 sayl\u0131 \u018frazi Vergil\u0259r Departamenti<\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vergi M\u0259c\u0259ll\u0259sinin 8-ci madd\u0259sin\u0259 \u0259sas\u0259n fiziki \u015f\u0259xsl\u0259r \u0259mlak v\u0259 torpaq vergil\u0259ri Yerli vergil\u0259r\u0259 (b\u0259l\u0259diyy\u0259 vergil\u0259ri) aid edilmi\u015fdir. B\u0259l\u0259diyy\u0259 \u0259razisind\u0259 yerl\u0259\u015f\u0259n \u0259mlaka m\u00fclkiyy\u0259t, torpaq sah\u0259l\u0259rin\u0259 is\u0259 m\u00fclkiyy\u0259t v\u0259 ya istifad\u0259 h\u00fcququnu t\u0259sdiq ed\u0259n s\u0259n\u0259dl\u0259ri \u0259ld\u0259 etdikd\u0259n sonra fiziki \u015f\u0259xs 1 ay \u0259rzind\u0259 \u0259mlak\u0131n (torpa\u011f\u0131n) yerl\u0259\u015fdiyi b\u0259l\u0259diyy\u0259nin vergi xidm\u0259ti orqan\u0131nda u\u00e7ota durmal\u0131d\u0131r. Fiziki \u015f\u0259xs yuxar\u0131da g\u00f6st\u0259ril\u0259n m\u00fcdd\u0259td\u0259 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[10],"tags":[20],"_links":{"self":[{"href":"https:\/\/yeniterter.az\/index.php?rest_route=\/wp\/v2\/posts\/3923"}],"collection":[{"href":"https:\/\/yeniterter.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yeniterter.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yeniterter.az\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/yeniterter.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3923"}],"version-history":[{"count":0,"href":"https:\/\/yeniterter.az\/index.php?rest_route=\/wp\/v2\/posts\/3923\/revisions"}],"wp:attachment":[{"href":"https:\/\/yeniterter.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3923"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeniterter.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3923"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeniterter.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3923"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}