{"id":7225,"date":"2020-11-16T14:10:21","date_gmt":"2020-11-16T10:10:21","guid":{"rendered":"https:\/\/ictimai.az\/?p=7225"},"modified":"2020-11-16T15:11:12","modified_gmt":"2020-11-16T11:11:12","slug":"azerbaycanda-edv-ile-bagli-yeni-qayda-tesdiq-olundu","status":"publish","type":"post","link":"https:\/\/ictimai.az\/?p=7225","title":{"rendered":"Az\u0259rbaycanda \u018fDV il\u0259 ba\u011fl\u0131 yeni qayda t\u0259sdiq olundu"},"content":{"rendered":"<p>\u201cMallar\u0131n ixrac qeydi il\u0259 sat\u0131\u015f\u0131\u00a0<a href=\"https:\/\/nk.gov.az\/az\/document\/4911\/\" target=\"_blank\" rel=\"noopener noreferrer\">Qaydas\u0131<\/a>\u201d t\u0259sdiq edilib.<\/p>\n<p>Nazirl\u0259r Kabinetinin q\u0259rar\u0131na \u0259sas\u0259n, \u201cMallar\u0131n ixrac qeydi il\u0259 sat\u0131\u015f\u0131 Qaydas\u0131\u201d Az\u0259rbaycan Respublikas\u0131 \u0259razisind\u0259 istehsal olunmu\u015f v\u0259 ixrac \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulan m\u0259hsullar\u0131n istehsal\u00e7\u0131s\u0131 il\u0259 qeyri-neft m\u0259hsullar\u0131n\u0131n ixracat\u0131 sah\u0259sind\u0259 t\u0259cr\u00fcb\u0259si olan pe\u015f\u0259kar ixracat\u00e7\u0131lar aras\u0131nda \u0259m\u0259kda\u015fl\u0131\u011f\u0131n \u015f\u0259rtl\u0259rini m\u00fc\u0259yy\u0259n edir v\u0259 i\u015fg\u00fczar m\u00fcnasib\u0259tl\u0259rini t\u0259nziml\u0259yir.<\/p>\n<p>\u201cMallar\u0131n ixrac qeydi il\u0259 sat\u0131\u015f\u0131 Qaydas\u0131\u201dnda<\/p>\n<div id=\"AdviadNativeVideo0\" class=\"AdviadNativeVideo\"><\/div>\n<p>&#8211; ixrac qeydi il\u0259 sat\u0131\u015f h\u0259yata ke\u00e7ir\u0259n \u015f\u0259xs\u0259 (istehsal\u00e7\u0131ya) dair t\u0259l\u0259bl\u0259r;<\/p>\n<p>&#8211; ixrac qeydi il\u0259 al\u0131nan mallar\u0131n ixrac\u0131n\u0131 h\u0259yata ke\u00e7ir\u0259n \u015f\u0259xs\u0259 (ixracat\u00e7\u0131ya) dair t\u0259l\u0259bl\u0259r;<\/p>\n<p>&#8211; mallar\u0131n ixrac qeydi il\u0259 sat\u0131\u015f\u0131na aid edilm\u0259y\u0259n \u015f\u0259xsl\u0259r v\u0259 \u0259m\u0259liyyatlara n\u0259zar\u0259t;<\/p>\n<p>&#8211; ixrac qeydi il\u0259 mallar\u0131n ixrac\u0131n\u0131n h\u0259yata ke\u00e7irilm\u0259si prosesin\u0259 n\u0259zar\u0259t t\u0259dbirl\u0259ri \u00f6z \u0259ksini tap\u0131r.<\/p>\n<p>\u201cQayda\u201dn\u0131n 3-c\u00fc hiss\u0259sind\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f \u015f\u0259xsl\u0259r v\u0259 \u0259m\u0259liyyatlar istisna olmaqla, \u201cQayda\u201d \u00f6lk\u0259 \u0259razisind\u0259 qeyri-neft m\u0259hsullar\u0131 istehsal ed\u0259n b\u00fct\u00fcn istehsal\u00e7\u0131lara v\u0259 ixracat\u00e7\u0131lara \u015famil olunur.<\/p>\n<p>\u0130stehsal\u00e7\u0131 ixrac \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulan m\u0259hsulu ixracat\u00e7\u0131ya t\u0259qdim ed\u0259rk\u0259n Vergi M\u0259c\u0259ll\u0259sinin 165.1.9-cu madd\u0259sin\u0259 m\u00fcvafiq olaraq \u018fDV-y\u0259 (0) d\u0259r\u0259c\u0259 il\u0259 c\u0259lb olunur.<\/p>\n<p>Bu mexanizm ixracat\u00e7\u0131n\u0131n ixrac ed\u0259c\u0259yi mallar\u0131n al\u0131\u015f\u0131na g\u00f6r\u0259 \u00f6d\u0259m\u0259li oldu\u011fu \u018fDV-nin m\u0259bl\u0259\u011fi q\u0259d\u0259r d\u00f6vriyy\u0259 v\u0259saitin\u0259 q\u0259na\u0259t etm\u0259sin\u0259 \u015f\u0259rait yarad\u0131r v\u0259 inzibat\u00e7\u0131l\u0131q y\u00fck\u00fcn\u00fc azald\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u201cMallar\u0131n ixrac qeydi il\u0259 sat\u0131\u015f\u0131\u00a0Qaydas\u0131\u201d t\u0259sdiq edilib. 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