{"id":17920,"date":"2021-07-09T09:57:32","date_gmt":"2021-07-09T05:57:32","guid":{"rendered":"http:\/\/mediazona.az\/?p=17920"},"modified":"2021-07-09T09:57:32","modified_gmt":"2021-07-09T05:57:32","slug":"fiziki-s%c9%99xs-evini-v%c9%99-ya-obyektini-satark%c9%99n-vergi-od%c9%99m%c9%99lidir","status":"publish","type":"post","link":"https:\/\/mediazona.az\/?p=17920","title":{"rendered":"Fiziki \u015f\u0259xs evini v\u0259 ya obyektini satark\u0259n vergi \u00f6d\u0259m\u0259lidir"},"content":{"rendered":"

Vergi M\u0259c\u0259ll\u0259sinin 198.1.1 \u2013ci madd\u0259sin\u0259 \u0259sas\u0259n, fiziki \u015f\u0259xsl\u0259rin x\u00fcsusi m\u00fclkiyy\u0259tind\u0259 olan binalar\u0131n sah\u0259sinin h\u0259r kvadratmetrin\u0259 g\u00f6r\u0259 d\u0259r\u0259c\u0259l\u0259r t\u0259tbiq olunur.<\/p>\n

AZ\u018fRTAC<\/a>\u00a0D\u00f6vl\u0259t Vergi Xidm\u0259tin\u0259 istinadla x\u0259b\u0259r verir ki, bina Bak\u0131 \u015f\u0259h\u0259rind\u0259 yerl\u0259\u015fdiyi halda, verginin m\u0259bl\u0259\u011fi h\u0259min d\u0259r\u0259c\u0259l\u0259r\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi 0,7-d\u0259n a\u015fa\u011f\u0131 v\u0259 1,5-d\u0259n yuxar\u0131 olmayan \u0259msallar t\u0259tbiq edilm\u0259kl\u0259 hesablan\u0131r. Bel\u0259 ki, v\u0259t\u0259nda\u015f 3 il v\u0259 ya daha \u00e7ox m\u00fcdd\u0259td\u0259 h\u0259min \u00fcnvanda qeydiyyatdad\u0131rsa, bu zaman h\u0259min \u0259mlak\u0131n sat\u0131\u015f\u0131 \u00fczr\u0259 vergid\u0259n azadd\u0131r.<\/p>\n

H\u0259m\u00e7inin qanunvericiliy\u0259 g\u00f6r\u0259, v\u0259t\u0259nda\u015f\u0131n \u015f\u0259xsi m\u00fclkiyy\u0259tind\u0259 olan ya\u015fay\u0131\u015f sah\u0259sinin sat\u0131\u015f\u0131 zaman\u0131 bu \u015f\u0259xsin h\u0259min \u00fcnvana qeydiyyatda olub-olmamas\u0131ndan as\u0131l\u0131 olmayaraq \u00fcmumi sah\u0259nin 30 kvadratmetr\u0259d\u0259k olan hiss\u0259si vergid\u0259n azadd\u0131r.<\/p>\n

Fiziki \u015f\u0259xsin \u0259mlak\u0131 ba\u011f\u0131\u015flanma v\u0259 ya v\u0259r\u0259s\u0259likl\u0259 dig\u0259r ada ke\u00e7diyi halda da vergi hesablanm\u0131r. Lakin v\u0259t\u0259nda\u015f 5 ild\u0259n az m\u00fcdd\u0259td\u0259 sahibi oldu\u011fu ya\u015fay\u0131\u015f sah\u0259sini satark\u0259n zonalara uy\u011fun olaraq vergi hesablan\u0131r.<\/p>\n

M\u0259s\u0259l\u0259n, fiziki \u015f\u0259xs sahibi oldu\u011fu evi dig\u0259r bir fiziki \u015f\u0259xs\u0259 sat\u0131r. Sah\u0259si 100 kvadratmetr olan ev Bak\u0131 \u015f\u0259h\u0259rind\u0259 2-ci zonada yerl\u0259\u015fir. Evi satan \u015f\u0259xs bu evd\u0259 2 ildir qeydiyyatdad\u0131r. Bu hal \u00fc\u00e7\u00fcn sad\u0259l\u0259\u015fdirilmi\u015f vergi a\u015fa\u011f\u0131dak\u0131 kimi hesablan\u0131r:<\/p>\n

100 \u2013 30 = 70 m2.<\/p>\n

70 x 3 x 15 manat = 3 min 150 manat.<\/p>\n

Vergi notarius t\u0259r\u0259find\u0259n hesablan\u0131r v\u0259 bir bank g\u00fcn\u00fc \u0259rzind\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259nilir. Notarius vasit\u0259sil\u0259 apar\u0131lan \u0259m\u0259liyyatlar \u00fczr\u0259 verginin hesablanmas\u0131na v\u0259 verginin d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259nilm\u0259sin\u0259 g\u00f6r\u0259 m\u0259suliyy\u0259ti notariat orqan\u0131 da\u015f\u0131y\u0131r. Notarius vergini \u0259m\u0259liyyat zaman\u0131 birba\u015fa sat\u0131c\u0131 t\u0259r\u0259fd\u0259n tutur. Qeyri-ya\u015fay\u0131\u015f sah\u0259l\u0259ri t\u0259qdim edil\u0259rk\u0259n d\u0259 buna ox\u015far olaraq vergil\u0259r notarius t\u0259r\u0259find\u0259n hesablan\u0131r v\u0259 tutulur.<\/p>\n

Maraql\u0131 x\u0259b\u0259rl\u0259ri\u00a0Mediazona.az<\/span>\u00a0Facebook s\u0259hif\u0259mizd\u0259n izl\u0259yin.
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\nD\u0130QQ\u018fT! \u015eikay\u0259t v\u0259 t\u0259klifl\u0259riniz, g\u00f6rd\u00fcy\u00fcn\u00fcz ve e\u015fitdiyiniz h\u0259r hans\u0131 bir maraql\u0131 m\u0259lumat\u0131 bu n\u00f6mr\u0259y\u0259 g\u00f6nd\u0259rin 055 461 71 21 WHATSAPP<\/p>\n","protected":false},"excerpt":{"rendered":"

Vergi M\u0259c\u0259ll\u0259sinin 198.1.1 \u2013ci madd\u0259sin\u0259 \u0259sas\u0259n, fiziki \u015f\u0259xsl\u0259rin x\u00fcsusi m\u00fclkiyy\u0259tind\u0259 olan binalar\u0131n sah\u0259sinin h\u0259r kvadratmetrin\u0259 g\u00f6r\u0259 d\u0259r\u0259c\u0259l\u0259r t\u0259tbiq olunur. AZ\u018fRTAC\u00a0D\u00f6vl\u0259t Vergi Xidm\u0259tin\u0259 istinadla x\u0259b\u0259r verir ki, bina Bak\u0131 \u015f\u0259h\u0259rind\u0259 yerl\u0259\u015fdiyi…<\/p>\n","protected":false},"author":2,"featured_media":17921,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5,24,1],"tags":[],"class_list":["post-17920","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-iqtisadiyyat","category-manset","category-xbr-xtti"],"_links":{"self":[{"href":"https:\/\/mediazona.az\/index.php?rest_route=\/wp\/v2\/posts\/17920","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mediazona.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mediazona.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mediazona.az\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mediazona.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=17920"}],"version-history":[{"count":1,"href":"https:\/\/mediazona.az\/index.php?rest_route=\/wp\/v2\/posts\/17920\/revisions"}],"predecessor-version":[{"id":17922,"href":"https:\/\/mediazona.az\/index.php?rest_route=\/wp\/v2\/posts\/17920\/revisions\/17922"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mediazona.az\/index.php?rest_route=\/wp\/v2\/media\/17921"}],"wp:attachment":[{"href":"https:\/\/mediazona.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17920"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mediazona.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17920"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mediazona.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17920"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}