{"id":3850,"date":"2023-12-18T20:49:15","date_gmt":"2023-12-18T16:49:15","guid":{"rendered":"https:\/\/www.macisconsulting.az\/?p=3850"},"modified":"2023-12-18T20:49:15","modified_gmt":"2023-12-18T16:49:15","slug":"riskli-vergi-mukellefleri-kimlerdir","status":"publish","type":"post","link":"https:\/\/www.macisconsulting.az\/tr\/riskli-vergi-odeyicileri-kimlerdir\/","title":{"rendered":"Risk alt\u0131ndaki vergi m\u00fckellefleri kimlerdir?"},"content":{"rendered":"<p><em>Riskli vergi m\u00fckellefi olmak m\u00fckellefler a\u00e7\u0131s\u0131ndan istenmeyen bir durumdur. Bu nedenle riskli vergi m\u00fckelleflerinin ve riskli i\u015flemlerin \u00f6nceden bilinmesinde fayda vard\u0131r. Bu yaz\u0131m\u0131zda bu kavramlar hakk\u0131nda detayl\u0131 bilgi verece\u011fiz.\u00a0<\/em><\/p>\n<h3><strong>Riskli vergi m\u00fckellefi kriterleri nelerdir ve nas\u0131l belirlenir?<\/strong><\/h3>\n<p>Riskli m\u00fckellef ve mals\u0131z i\u015flem kavramlar\u0131 1 Ocak 2020 tarihinden itibaren Vergi Kanunu&#039;na dahil edilmi\u015ftir. Riskli vergi m\u00fckellefi, emtia d\u0131\u015f\u0131 veya riskli i\u015flemler ger\u00e7ekle\u015ftiren ve Bakanlar Kurulu taraf\u0131ndan onaylanan riskli vergi m\u00fckellefi kriterlerini (a\u015fa\u011f\u0131da listelenmi\u015ftir) kar\u015f\u0131layan ki\u015fidir. Vergi m\u00fckellefinin riskli vergi m\u00fckellefi olup olmad\u0131\u011f\u0131na ve listeden \u00e7\u0131kar\u0131lmas\u0131na ili\u015fkin karar Ekonomi Bakanl\u0131\u011f\u0131 taraf\u0131ndan veriliyor.<\/p>\n<p>Azerbaycan Cumhuriyeti Bakanlar Kurulu&#039;nun 28 Temmuz 2020 tarih ve 265 say\u0131l\u0131 &quot;Riskli i\u015flemler dahil riskli vergi m\u00fckellefi kriterleri&quot; Karar\u0131na g\u00f6re riskli vergi m\u00fckellefleri ve riskli i\u015flemlere ili\u015fkin kriterler onaylanm\u0131\u015ft\u0131r.<\/p>\n<p>Mevzuata g\u00f6re a\u015fa\u011f\u0131daki kriterlerden bir veya birka\u00e7\u0131n\u0131 kar\u015f\u0131layan vergi m\u00fckellefi riskli vergi m\u00fckellefi olarak de\u011ferlendirilmektedir:<\/p>\n<ul>\n<li>riskli i\u015flem yapan ki\u015filer oldu\u011funda;<\/li>\n<li>vergi kontrol\u00fc sonucunda m\u00fckellefin mals\u0131z i\u015flem yapt\u0131\u011f\u0131n\u0131n tespiti halinde;<\/li>\n<li>\u00dcretici, ithalat\u00e7\u0131 veya ithalat\u00e7\u0131 olmayan i\u015f sahibinin vergi dairesi taraf\u0131ndan kay\u0131tl\u0131 veya kiralanan bir deposu veya ba\u015fka bir ticari kurulu\u015fu yoksa ve ayr\u0131ca kay\u0131tl\u0131 ticari kurulu\u015fun alan\u0131 ile hacmi aras\u0131nda bir \u00f6rt\u00fc\u015fme yoksa ithal edilen veya edinilen mallar;<\/li>\n<li>vergi kontrol\u00fc s\u0131ras\u0131nda vergi m\u00fckellefi taraf\u0131ndan elde edilen ve faaliyet t\u00fcr\u00fcne uymayan mallar\u0131n belgesiz olarak sunuldu\u011fu tespit edilirse;<\/li>\n<li>M\u00fckellefin son 6 ayda sat\u0131\u015f amac\u0131yla sat\u0131n ald\u0131\u011f\u0131 veya ithal etti\u011fi mal miktar\u0131n\u0131n ilgili d\u00f6nemdeki cirosunun en az 3 kat\u0131 olmas\u0131 halinde;<\/li>\n<li>riskli vergi m\u00fckellefi olarak kabul edilen bir ki\u015finin y\u00fcr\u00fctme organ\u0131n\u0131n kurucusu veya ba\u015fkan\u0131 oldu\u011fu t\u00fczel ki\u015filik;<\/li>\n<li>Y\u00fcr\u00fctme organ\u0131n\u0131n kurucusu veya ba\u015fkan\u0131 taraf\u0131ndan kurulan, riskli vergi m\u00fckellefi say\u0131lan t\u00fczel ki\u015fi veya y\u00fcr\u00fctme organ\u0131n\u0131n ba\u015fkan\u0131 olan t\u00fczel ki\u015fi;<\/li>\n<li>Be\u015ften fazla t\u00fczel ki\u015fili\u011fin y\u00fcr\u00fctme organ\u0131n\u0131n ba\u015fkan\u0131 olan ger\u00e7ek ki\u015filer ve y\u00fcr\u00fctme organ\u0131n\u0131n ba\u015fkan\u0131 olduklar\u0131 t\u00fczel ki\u015filer.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3><strong>Riskli operasyonlar i\u00e7in kriterler<\/strong><\/h3>\n<p>Yukar\u0131da da belirtildi\u011fi gibi bir vergi m\u00fckellefi riskli i\u015flemlerde bulunuyorsa riskli vergi m\u00fckellefi olarak de\u011ferlendirilmektedir. Peki m\u00fckellefin ger\u00e7ekle\u015ftirdi\u011fi hangi i\u015flemler riskli vergi i\u015flemleridir?<\/p>\n<p>Bakanlar Kurulu taraf\u0131ndan al\u0131nan karara g\u00f6re mevzuatta tan\u0131mlanan riskli i\u015flemler a\u015fa\u011f\u0131da s\u0131ralanm\u0131\u015ft\u0131r:<\/p>\n<ul>\n<li>vergi m\u00fckellefleri taraf\u0131ndan ithal edilen veya sat\u0131n al\u0131nan mallar\u0131n elektronik faturalarda farkl\u0131 \u015fekilde i\u015faretlendi\u011finin tespit edilmesi;<\/li>\n<li>Vergi m\u00fckellefleri taraf\u0131ndan ithal edilen veya sat\u0131n al\u0131nan mallar\u0131n hacmini a\u015fan mallar\u0131n sunulmas\u0131 durumunun tespit edilmesi.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3><strong>Risk alt\u0131ndaki vergi m\u00fckelleflerine y\u00f6nelik k\u0131s\u0131tlamalar nelerdir?<\/strong><\/h3>\n<p>Vergi Kanunu riskli vergi m\u00fckelleflerine y\u00f6nelik a\u015fa\u011f\u0131daki k\u0131s\u0131tlamalara sahiptir:<\/p>\n<ul>\n<li>Emtia d\u0131\u015f\u0131 i\u015flemler s\u0131ras\u0131nda al\u0131nan belgeler, gelirden kesilen giderleri teyit eden belgeler olarak kabul edilmez;<\/li>\n<li>Emtia d\u0131\u015f\u0131 i\u015flemlerden kaynaklanan vergi y\u00fck\u00fcml\u00fcl\u00fckleri yararlan\u0131c\u0131ya y\u00fcklenir;<\/li>\n<li>Risk alt\u0131ndaki vergi m\u00fckelleflerine ili\u015fkin bilgiler, vergi d\u0131\u015f\u0131 veya ticari s\u0131r niteli\u011findeki bilgiler olarak kabul edilir;<\/li>\n<li>Emtia d\u0131\u015f\u0131 ve riskli i\u015flemler i\u00e7in \u00f6denen KDV&#039;nin geri \u00f6denmesine izin verilmez;<\/li>\n<li>Vergi m\u00fckellefinin riskli bir vergi m\u00fckellefi olmas\u0131 durumunda, vergi dairesinin \u00f6deme tarihine kadar vergiyi hesaplama hakk\u0131 vard\u0131r;<\/li>\n<li>Vergi m\u00fckellefinin y\u00fcksek riskli bir vergi m\u00fckellefi olmas\u0131 halinde, ola\u011fan\u00fcst\u00fc mobil vergi denetimi ve etkin bir vergi kontrol tedbiri yap\u0131lmas\u0131na zemin haz\u0131rlar;<\/li>\n<li>Riskli vergi m\u00fckellefine vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn yerine getirilmesine ili\u015fkin s\u00fcre uzat\u0131lmamakta;<\/li>\n<li>Riskli vergi m\u00fckellefleriyle ilgili olarak fazla \u00f6denen tutarlar, vergi kontrol tedbirlerinin (vergi m\u00fckellefinin faaliyetlerine ili\u015fkin) tamamen tamamlanmas\u0131ndan sonra iade edilir.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3><strong>Riskli vergi m\u00fckellefleri hakk\u0131nda nas\u0131l bilgi edinilir?<\/strong><\/h3>\n<p>M\u00fckellefin riskli vergi m\u00fckellefleri listesinde olup olmad\u0131\u011f\u0131na ili\u015fkin bilgi <a href=\"https:\/\/www.e-taxes.gov.az\/ebyn\/risk.html\">ba\u011flant\u0131ya<\/a> ge\u00e7i\u015f yaparak a\u00e7\u0131k formda almak m\u00fcmk\u00fcnd\u00fcr.<\/p>\n<p>&nbsp;<\/p>\n<p><strong><em>Macis Dan\u0131\u015fmanl\u0131k\u00a0<\/em><em>\u015eirket olarak hem bireysel giri\u015fimci hem de t\u00fczel ki\u015filik olarak faaliyet g\u00f6stermek isteyen i\u015fletme sahiplerine bir tak\u0131m hizmetler sunmaktay\u0131z. \u015eirketimiz y\u0131llard\u0131r i\u015f ortaklar\u0131na her iki \u015fekilde i\u015f kurma, muhasebe hizmetleri, denetim ve hukuki s\u00fcre\u00e7 hizmetleri sunmaktad\u0131r.\u00a0<a href=\"https:\/\/www.macisconsulting.az\/tr\/temas-etmek\/\" target=\"_blank\" rel=\"noopener\">Bize Ula\u015f\u0131n<\/a>\u00a0\u0130\u015fletmenizin ihtiya\u00e7 duydu\u011fu t\u00fcm muhasebe, finans ve hukuki hizmetleri al\u0131n.<\/em><\/strong><\/p>\n<h3><strong>AYRICA BAKINIZ: <a href=\"https:\/\/www.macisconsulting.az\/tr\/ekonomik-tesislere-pos-terminali-kurulumu-icin-yapilmasi-gerekenler\/\">Ekonomik i\u015fletmelerde POS terminallerinin kurulumu i\u00e7in ne yap\u0131lmal\u0131d\u0131r?<\/a><\/strong><\/h3>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Riskli vergi \u00f6d\u0259yicisi olmaq vergi \u00f6d\u0259yicil\u0259ri \u00fc\u00e7\u00fcn arzuolunmaz bir v\u0259ziyy\u0259tdir. Buna g\u00f6r\u0259 d\u0259 \u00f6nc\u0259d\u0259n riskli vergi \u00f6d\u0259yicil\u0259ri v\u0259 riskli \u0259m\u0259liyyatlar haqq\u0131nda m\u0259lumatl\u0131 olmaqda fayda vard\u0131r. Bu yaz\u0131m\u0131zda bu anlay\u0131\u015flar bar\u0259d\u0259 \u0259trafl\u0131 m\u0259lumat ver\u0259c\u0259yik.\u00a0 Riskli vergi \u00f6d\u0259yicisinin meyarlar\u0131 n\u0259l\u0259rdir v\u0259\u00a0nec\u0259 m\u00fc\u0259yy\u0259n edilir? Riskli vergi \u00f6d\u0259yicisi v\u0259 \u0259mt\u0259\u0259siz \u0259m\u0259liyyat anlay\u0131\u015flar\u0131 1 yanvar 2020-ci ild\u0259n Vergi M\u0259c\u0259ll\u0259sin\u0259 daxil&#8230;<\/p>","protected":false},"author":1,"featured_media":3851,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[45],"tags":[99,100],"class_list":["post-3850","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-qanunvericilik","tag-riskli-vergi-odyicilri","tag-vergi-odyicisi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Riskli vergi \u00f6d\u0259yicil\u0259ri kiml\u0259rdir? - Macis Consulting<\/title>\n<meta name=\"description\" content=\"Riskli vergi \u00f6d\u0259yicisi olmaq vergi \u00f6d\u0259yicil\u0259ri \u00fc\u00e7\u00fcn arzuolunmaz bir v\u0259ziyy\u0259tdir. Buna g\u00f6r\u0259 d\u0259 \u00f6nc\u0259d\u0259n riskli vergi \u00f6d\u0259yicil\u0259ri v\u0259 riskli \u0259m\u0259liyyatlar haqq\u0131nda m\u0259lumatl\u0131 olmaqda fayda vard\u0131r.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.macisconsulting.az\/tr\/riskli-vergi-mukellefleri-kimlerdir\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Riskli vergi \u00f6d\u0259yicil\u0259ri kiml\u0259rdir? - Macis Consulting\" \/>\n<meta property=\"og:description\" content=\"Riskli vergi \u00f6d\u0259yicisi olmaq vergi \u00f6d\u0259yicil\u0259ri \u00fc\u00e7\u00fcn arzuolunmaz bir v\u0259ziyy\u0259tdir. 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