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{"id":18629,"date":"2017-12-04T17:08:15","date_gmt":"2017-12-04T13:08:15","guid":{"rendered":"https:\/\/avtoreyd.az\/?p=18629"},"modified":"2017-12-04T17:08:15","modified_gmt":"2017-12-04T13:08:15","slug":"az%c9%99rbaycanda-taksi-xidm%c9%99tl%c9%99rinin-qiym%c9%99tl%c9%99rinin-18-artacagi-x%c9%99b%c9%99rin%c9%99-r%c9%99smi-cavab","status":"publish","type":"post","link":"https:\/\/avtoreyd.az\/2017\/12\/04\/az%c9%99rbaycanda-taksi-xidm%c9%99tl%c9%99rinin-qiym%c9%99tl%c9%99rinin-18-artacagi-x%c9%99b%c9%99rin%c9%99-r%c9%99smi-cavab\/","title":{"rendered":"Az\u0259rbaycanda taksi xidm\u0259tl\u0259rinin qiym\u0259tl\u0259rinin 18% artaca\u011f\u0131 x\u0259b\u0259rin\u0259 R\u018fSM\u0130 CAVAB"},"content":{"rendered":"

Bununla \u0259laq\u0259dar Vergil\u0259r Nazirliyind\u0259n\u00a0BAKU.WS-\u0259 bildirilir ki, Az\u0259rbaycan Respublikas\u0131nda qanuni \u0259saslarla f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n taksi f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259rin g\u00f6st\u0259rdikl\u0259ri s\u0259rni\u015fin da\u015f\u0131ma xidm\u0259tl\u0259ri \u018fDV-y\u0259 c\u0259lb olunmayan xidm\u0259tl\u0259rdir v\u0259 bu xidm\u0259tl\u0259rin istehlak\u00e7\u0131s\u0131 olan v\u0259t\u0259nda\u015flar taksi xidm\u0259tl\u0259rinin d\u0259y\u0259rini \u00f6d\u0259y\u0259rk\u0259n h\u0259min m\u0259bl\u0259\u011f\u0259 \u018fDV daxil edilib.<\/p>\n

1 yanvar 2017-ci il tarixd\u0259n vergi qanunvericiliyin\u0259 edilmi\u015f d\u0259yi\u015fikliy\u0259 \u0259sas\u0259n yaln\u0131z Az\u0259rbaycan Respublikas\u0131nda daimi n\u00fcmay\u0259nd\u0259liyi olmayan qeyri-rezidentin elektron ticar\u0259t qaydas\u0131nda t\u0259qdim etdiyi i\u015f v\u0259 xidm\u0259tl\u0259r\u0259 g\u00f6r\u0259 vergi orqan\u0131nda u\u00e7otda olmayan \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n \u00f6d\u0259ni\u015fl\u0259r apar\u0131lark\u0259n qeyri-rezident\u0259 apar\u0131lan \u00f6d\u0259m\u0259l\u0259rd\u0259n \u018fDV tutulur.<\/p>\n

Qanunvericiliy\u0259 edilmi\u015f d\u0259yi\u015fikliy\u0259 uy\u011fun olaraq, Az\u0259rbaycan Respublikas\u0131nda d\u00f6vl\u0259t qeydiyyat\u0131na al\u0131nmadan m\u00fcxt\u0259lif elektron informasiya sisteml\u0259ri vasit\u0259sil\u0259, o c\u00fcml\u0259d\u0259n mobil t\u0259tbiqetm\u0259l\u0259r vasit\u0259sil\u0259 \u00f6lk\u0259 \u0259razisind\u0259 minik avtomobill\u0259ri il\u0259 s\u0259rini\u015fin da\u015f\u0131ma f\u0259aliyy\u0259tini t\u0259\u015fkil ed\u0259n xarici \u015firk\u0259tl\u0259rin (UBER, Taxify v\u0259 s.) elektron ticar\u0259t qaydas\u0131nda g\u00f6st\u0259rdikl\u0259ri xidm\u0259tl\u0259r 1 yanvar 2017-ci il tarixd\u0259n \u018fDV-y\u0259 c\u0259lb edilir. \u00d6lk\u0259 \u0259razisind\u0259 taksi xidm\u0259tl\u0259rinin t\u0259\u015fkili il\u0259 ba\u011fl\u0131 h\u0259min xarici \u015firk\u0259tl\u0259rin g\u00f6st\u0259rdikl\u0259ri xidm\u0259tl\u0259rinin d\u0259y\u0259ri \u018fDV daxil olmaqla formala\u015fan d\u0259y\u0259rd\u0259n ibar\u0259t oldu\u011fundan bu xarici \u015firk\u0259tl\u0259r\u0259 pul k\u00f6\u00e7\u00fcr\u00fcl\u0259rk\u0259n h\u0259min m\u0259bl\u0259\u011fl\u0259r\u0259 \u018fDV d\u0259 daxil edilir.<\/p>\n

D\u00f6vl\u0259t vergi orqanlar\u0131nda qeydiyyata al\u0131naraq \u00f6lk\u0259 \u0259razisind\u0259 qanuni \u0259saslarla s\u0259rni\u015fin da\u015f\u0131ma f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259n yerli h\u00fcquqi v\u0259 fiziki \u015f\u0259xsl\u0259rin, habel\u0259 xarici \u015firk\u0259tl\u0259rin Az\u0259rbaycan Respublikas\u0131ndak\u0131 n\u00fcmay\u0259nd\u0259likl\u0259rinin g\u00f6st\u0259rdikl\u0259ri taksi xidm\u0259tl\u0259rinin m\u00fcqabilind\u0259 m\u00fc\u015ft\u0259ril\u0259r t\u0259r\u0259find\u0259n ist\u0259r na\u011fd qaydada, ist\u0259rs\u0259 d\u0259 \u00f6d\u0259ni\u015f kartlar\u0131 vasit\u0259sil\u0259 h\u0259min \u015f\u0259xsl\u0259r\u0259 \u00f6d\u0259nil\u0259n xidm\u0259t haqlar\u0131na g\u00f6r\u0259 \u018fDV tutulmur.<\/p>\n","protected":false},"excerpt":{"rendered":"

Son g\u00fcnl\u0259r k\u00fctl\u0259vi informasiya vasit\u0259l\u0259rind\u0259 \u00f6lk\u0259 \u0259razisind\u0259 g\u00f6st\u0259ril\u0259n taksi xidm\u0259tl\u0259rin\u0259 g\u00f6r\u0259 18 faiz d\u0259r\u0259c\u0259 il\u0259 \u0259lav\u0259 d\u0259y\u0259r vergisinin (\u018fDV) hesablanmas\u0131 il\u0259 ba\u011fl\u0131 m\u0259lumatlar yer al\u0131b.\u00a0 Bununla \u0259laq\u0259dar Vergil\u0259r Nazirliyind\u0259n\u00a0BAKU.WS-\u0259 bildirilir ki, Az\u0259rbaycan Respublikas\u0131nda qanuni \u0259saslarla f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n taksi f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259rin g\u00f6st\u0259rdikl\u0259ri s\u0259rni\u015fin da\u015f\u0131ma xidm\u0259tl\u0259ri \u018fDV-y\u0259 c\u0259lb olunmayan xidm\u0259tl\u0259rdir v\u0259 bu xidm\u0259tl\u0259rin istehlak\u00e7\u0131s\u0131 […]<\/p>\n","protected":false},"author":3,"featured_media":1125,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-18629","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gundm"],"_links":{"self":[{"href":"https:\/\/avtoreyd.az\/wp-json\/wp\/v2\/posts\/18629","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/avtoreyd.az\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/avtoreyd.az\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/avtoreyd.az\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/avtoreyd.az\/wp-json\/wp\/v2\/comments?post=18629"}],"version-history":[{"count":0,"href":"https:\/\/avtoreyd.az\/wp-json\/wp\/v2\/posts\/18629\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/avtoreyd.az\/wp-json\/wp\/v2\/media\/1125"}],"wp:attachment":[{"href":"https:\/\/avtoreyd.az\/wp-json\/wp\/v2\/media?parent=18629"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/avtoreyd.az\/wp-json\/wp\/v2\/categories?post=18629"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/avtoreyd.az\/wp-json\/wp\/v2\/tags?post=18629"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}