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{"id":34720,"date":"2018-11-10T18:54:55","date_gmt":"2018-11-10T14:54:55","guid":{"rendered":"https:\/\/avtoreyd.az\/?p=34720"},"modified":"2018-11-10T18:54:55","modified_gmt":"2018-11-10T14:54:55","slug":"nazirlikd%c9%99n-taksi-surucul%c9%99rin%c9%99-x%c9%99b%c9%99rdarliq","status":"publish","type":"post","link":"https:\/\/avtoreyd.az\/2018\/11\/10\/nazirlikd%c9%99n-taksi-surucul%c9%99rin%c9%99-x%c9%99b%c9%99rdarliq\/","title":{"rendered":"Nazirlikd\u0259n taksi s\u00fcr\u00fcc\u00fcl\u0259rin\u0259 x\u0259b\u0259rdarl\u0131q"},"content":{"rendered":"

\u00d6lk\u0259mizd\u0259 taksi xidm\u0259ti \u0259sas\u0259n f\u0259rdi sahibkarl\u0131q subyektl\u0259ri \u00fcz\u0259rind\u0259 qurulub. \u015e\u0259xsi avtomobili olan v\u0259t\u0259nda\u015flar z\u0259ruri icaz\u0259 \u0259ld\u0259 etm\u0259kl\u0259 taksi xidm\u0259ti g\u00f6st\u0259rirl\u0259r. Taksi v\u0259 s\u0259rni\u015finda\u015f\u0131ma f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r qanunvericiliy\u0259 g\u00f6r\u0259, n\u0259 q\u0259d\u0259r vergi \u00f6d\u0259m\u0259lidirl\u0259r?
\n<\/b>
\nVergil\u0259r Nazirliyinin Media v\u0259 kommunikasiya m\u0259rk\u0259zind\u0259n AZ\u018fRTAC-\u0131n sual\u0131na cavab olaraq bildirilib ki, Vergi M\u0259c\u0259ll\u0259sinin 218.4.1-ci madd\u0259sin\u0259 \u0259sas\u0259n, m\u00fclkiyy\u0259tind\u0259 v\u0259 ya istifad\u0259sind\u0259 olan avton\u0259qliyyat vasit\u0259l\u0259ri il\u0259 (beyn\u0259lxalq y\u00fck v\u0259 s\u0259rni\u015finda\u015f\u0131malar\u0131 istisna olmaqla) Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 s\u0259rni\u015fin v\u0259 y\u00fckda\u015f\u0131malar\u0131n\u0131 (o c\u00fcml\u0259d\u0259n taksi il\u0259) v\u0259 ya h\u0259min da\u015f\u0131malar\u0131 m\u00fcqavil\u0259 \u0259sas\u0131nda dig\u0259r \u015f\u0259xsl\u0259r vasit\u0259sil\u0259 h\u0259yata ke\u00e7ir\u0259n \u015f\u0259xsl\u0259r sad\u0259l\u0259\u015fdirilmi\u015f verginin \u00f6d\u0259yicil\u0259ridirl\u0259r.<\/p>\n

Vergi\u00f6d\u0259yicil\u0259rinin m\u00fclkiyy\u0259tind\u0259 v\u0259 ya istifad\u0259sind\u0259 olan avton\u0259qliyyat vasit\u0259l\u0259ri sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00fczr\u0259 vergitutma obyektidir. Vergi M\u0259c\u0259ll\u0259sinin 220.5-ci madd\u0259sin\u0259 \u0259sas\u0259n, taksi il\u0259 s\u0259rni\u015fin da\u015f\u0131nmas\u0131n\u0131 h\u0259yata ke\u00e7ir\u0259n vergi\u00f6d\u0259yicil\u0259ri \u00fczr\u0259 sad\u0259l\u0259\u015fdirilmi\u015f verginin 1 \u0259d\u0259d n\u0259qliyyat vasit\u0259si \u00fc\u00e7\u00fcn ayl\u0131q m\u0259bl\u0259\u011fi 9 manatd\u0131r.<\/p>\n

H\u0259m\u00e7inin 220.6-c\u0131 madd\u0259y\u0259 \u0259sas\u0259n, y\u00fck v\u0259 s\u0259rni\u015fin da\u015f\u0131nmas\u0131n\u0131n n\u00f6v\u00fcnd\u0259n v\u0259 h\u0259yata ke\u00e7irildiyi \u0259razid\u0259n as\u0131l\u0131 olaraq, s\u0259rni\u015fin v\u0259 y\u00fck da\u015f\u0131yan vergi\u00f6d\u0259yicil\u0259ri \u00fc\u00e7\u00fcn sad\u0259l\u0259\u015fdirilmi\u015f vergi h\u0259min m\u0259c\u0259ll\u0259nin 220.5-ci madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n sad\u0259l\u0259\u015fdirilmi\u015f verginin m\u0259bl\u0259\u011fin\u0259 a\u015fa\u011f\u0131dak\u0131 \u0259msallar t\u0259tbiq edilm\u0259kl\u0259 m\u00fc\u0259yy\u0259n edilir:<\/p>\n

\u2013 Bak\u0131 \u015f\u0259h\u0259rind\u0259 (k\u0259nd v\u0259 q\u0259s\u0259b\u0259l\u0259r daxil olmaqla) v\u0259 Bak\u0131 \u015f\u0259h\u0259ri il\u0259 \u00f6lk\u0259nin dig\u0259r ya\u015fay\u0131\u015f m\u0259nt\u0259q\u0259l\u0259ri aras\u0131nda \u2013 2,0;<\/p>\n

\u2013 Ab\u015feron rayonu, Sumqay\u0131t, G\u0259nc\u0259 \u015f\u0259h\u0259rl\u0259rind\u0259 v\u0259 h\u0259min rayon v\u0259 \u015f\u0259h\u0259rl\u0259rl\u0259 dig\u0259r ya\u015fay\u0131\u015f m\u0259nt\u0259q\u0259l\u0259ri aras\u0131nda (VM-in 220.6.1-ci madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259nl\u0259r istisna olmaqla) \u2013 1,5;<\/p>\n

\u2013 Dig\u0259r \u015f\u0259h\u0259r v\u0259 rayonlarda v\u0259 h\u0259min \u015f\u0259h\u0259r v\u0259 rayonlarla dig\u0259r ya\u015fay\u0131\u015f m\u0259nt\u0259q\u0259l\u0259ri aras\u0131nda (220.6.1-ci v\u0259 220.6.2-ci madd\u0259l\u0259rd\u0259 g\u00f6st\u0259ril\u0259nl\u0259r istisna olmaqla) \u2013 1,0.<\/p>\n

Bel\u0259likl\u0259, Bak\u0131 \u015f\u0259h\u0259rind\u0259 taksi il\u0259 s\u0259rni\u015fin da\u015f\u0131yan \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259nilm\u0259li olan sad\u0259l\u0259\u015fdirilmi\u015f verginin ayl\u0131q m\u0259bl\u0259\u011fi 1 \u0259d\u0259d n\u0259qliyyat vasit\u0259si \u00fc\u00e7\u00fcn 18 manat (1 x 9 manat x 2 = 18 manat) t\u0259\u015fkil edir.<\/p>\n

AvtoReyd.Az<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

\u00d6lk\u0259mizd\u0259 taksi xidm\u0259ti \u0259sas\u0259n f\u0259rdi sahibkarl\u0131q subyektl\u0259ri \u00fcz\u0259rind\u0259 qurulub. \u015e\u0259xsi avtomobili olan v\u0259t\u0259nda\u015flar z\u0259ruri icaz\u0259 \u0259ld\u0259 etm\u0259kl\u0259 taksi xidm\u0259ti g\u00f6st\u0259rirl\u0259r. Taksi v\u0259 s\u0259rni\u015finda\u015f\u0131ma f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r qanunvericiliy\u0259 g\u00f6r\u0259, n\u0259 q\u0259d\u0259r vergi \u00f6d\u0259m\u0259lidirl\u0259r? Vergil\u0259r Nazirliyinin Media v\u0259 kommunikasiya m\u0259rk\u0259zind\u0259n AZ\u018fRTAC-\u0131n sual\u0131na cavab olaraq bildirilib ki, Vergi M\u0259c\u0259ll\u0259sinin 218.4.1-ci madd\u0259sin\u0259 \u0259sas\u0259n, m\u00fclkiyy\u0259tind\u0259 v\u0259 ya istifad\u0259sind\u0259 […]<\/p>\n","protected":false},"author":3,"featured_media":34721,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-34720","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dord-carx"],"_links":{"self":[{"href":"https:\/\/avtoreyd.az\/wp-json\/wp\/v2\/posts\/34720","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=34720"}],"version-history":[{"count":0,"href":"https:\/\/avtoreyd.az\/wp-json\/wp\/v2\/posts\/34720\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/avtoreyd.az\/wp-json\/wp\/v2\/media\/34721"}],"wp:attachment":[{"href":"https:\/\/avtoreyd.az\/wp-json\/wp\/v2\/media?parent=34720"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/avtoreyd.az\/wp-json\/wp\/v2\/categories?post=34720"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/avtoreyd.az\/wp-json\/wp\/v2\/tags?post=34720"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}