{"id":3866,"date":"2023-12-28T13:04:45","date_gmt":"2023-12-28T09:04:45","guid":{"rendered":"https:\/\/www.macisconsulting.az\/?p=3866"},"modified":"2024-01-21T13:28:10","modified_gmt":"2024-01-21T09:28:10","slug":"tuketim-vergisini-hesaplama-kurallari-v%c9%99-od%c9%99nilm%c9%99si","status":"publish","type":"post","link":"https:\/\/www.macisconsulting.az\/tr\/aksiz-vergisinin-hesablanmasi-v%c9%99-od%c9%99nilm%c9%99si-qaydalari\/","title":{"rendered":"T\u00fcketim vergisinin hesaplanmas\u0131 ve \u00f6denmesine ili\u015fkin kurallar"},"content":{"rendered":"<p><em>\u00d6zel t\u00fcketim vergisi, baz\u0131 toplu t\u00fcketim mallar\u0131, m\u00fccevher, maden hammaddeleri ve hizmetlerin fiyat\u0131na dahil edilen bir vergi t\u00fcr\u00fcd\u00fcr. Azerbaycan Cumhuriyeti topraklar\u0131na ithal edilen mallar\u0131n \u00f6zel t\u00fcketim oranlar\u0131 Bakanlar Kurulu taraf\u0131ndan onaylan\u0131r ve \u00fclke genelinde ayn\u0131 \u015fekilde uygulan\u0131r.<\/em><\/p>\n<h3>Hangi mallar \u00d6TV&#039;ye tabidir?<\/h3>\n<p>BDT d\u0131\u015f\u0131 mallar ve binek otomobiller <a href=\"https:\/\/www.taxes.gov.az\/az\/post\/309\">Ek No. 1<\/a>belirlenen oranlarda \u00d6TV&#039;ye tabidir.<\/p>\n<p>BDT \u00fclkelerinde \u00fcretilen t\u00fcketim mallar\u0131 ve binek otomobiller, BDT \u00fclkeleri s\u0131n\u0131rlar\u0131 d\u0131\u015f\u0131ndan ithal edildi\u011finde t\u00fcketim vergisine tabidir.<\/p>\n<p><a href=\"https:\/\/www.taxes.gov.az\/az\/post\/309\">Ek No. 2<\/a>mallar, men\u015fe \u00fclkesine ve ithalat yerine bak\u0131lmaks\u0131z\u0131n belirli oranlarda t\u00fcketim vergisine tabidir.<\/p>\n<p>Azerbaycan Cumhuriyeti topraklar\u0131na ithal edilen \u00f6zel t\u00fcketim vergisine tabi mallar ve \u00f6zel t\u00fcketim vergisine tabi binek otomobiller i\u00e7in \u00f6zel t\u00fcketim vergisi manat cinsinden \u00f6denir.<\/p>\n<p>&nbsp;<\/p>\n<h3>Vergiyi \u00f6deyenler<\/h3>\n<p>Mevzuata g\u00f6re, m\u00fclkiyet \u015fekli ve m\u00fclkiyete tabi olma \u015fekline bak\u0131lmaks\u0131z\u0131n, t\u00fcketim vergisine tabi binek otomobilleri ve t\u00fcketim mallar\u0131n\u0131 cumhuriyet topraklar\u0131na getiren t\u00fcm ger\u00e7ek ve t\u00fczel ki\u015filer t\u00fcketim vergisi m\u00fckellefi olarak kabul edilmektedir. \u00d6TV, kargo g\u00fcmr\u00fck beyannamesinin g\u00fcmr\u00fck i\u015flemi i\u00e7in kabul edilmesinden \u00f6nce veya kabul edildi\u011fi tarihte, beyan sahibi veya g\u00fcmr\u00fck mevzuat\u0131nda tan\u0131mlanan di\u011fer ki\u015filer taraf\u0131ndan \u00f6denir.<\/p>\n<p>\u00d6TV&#039;nin tart\u0131\u015fmas\u0131z olarak yeniden hesaplan\u0131p tahsil edilmesi durumunda ve ayr\u0131ca \u00d6TV&#039;ye tabi mal ve binek ara\u00e7lar\u0131n de\u011ferinin ayarland\u0131\u011f\u0131 durumlar da dahil olmak \u00fczere para cezalar\u0131 ve cezalar tahsil edildi\u011finde bu tutarlar sorumlu ki\u015fiden, Finansal d\u00fczen.<\/p>\n<h3><\/h3>\n<h3>\u00d6TV&#039;nin hesaplanmas\u0131nda prosed\u00fcr nedir?<\/h3>\n<p>BDT d\u0131\u015f\u0131ndan Azerbaycan Cumhuriyeti topraklar\u0131na ithal edilen, BDT \u00fclkeleri d\u0131\u015f\u0131nda \u00fcretilen ve \u00fcretilen alkoll\u00fc i\u00e7ecekler, etil (yenilebilir) alkol, t\u00fct\u00fcn \u00fcr\u00fcnleri ve binek otomobillere (\u00f6zel ama\u00e7l\u0131 devriye ara\u00e7lar\u0131 hari\u00e7) \u00f6zel t\u00fcketim vergisi BDT \u00fcye \u00fclkeleri taraf\u0131ndan de\u011ferden <a href=\"https:\/\/www.taxes.gov.az\/az\/post\/309\">Ek No.1<\/a>belirtilen y\u00fczdelerle hesaplan\u0131r.<\/p>\n<p>Petrol \u00fcr\u00fcnleri \u00fczerinden hesaplanan t\u00fcketim vergisi, ithal yeri ve men\u015fei \u00fclkesine bak\u0131lmaks\u0131z\u0131n, bunlar\u0131n g\u00fcmr\u00fck de\u011ferlerine g\u00f6re hesaplan\u0131r. <a href=\"https:\/\/www.taxes.gov.az\/az\/post\/309\">Ek No.2<\/a>belirtilen y\u00fczdelerle hesaplan\u0131r.<\/p>\n<p>Azerbaycan Cumhuriyeti topraklar\u0131na giren alkoll\u00fc i\u00e7eceklerin ve \u00f6zel t\u00fcketim vergisine tabi binek ara\u00e7lar\u0131n g\u00fcmr\u00fck i\u015flemleri s\u0131ras\u0131nda, s\u00f6z konusu mal\u0131n belirtilen g\u00fcmr\u00fck de\u011ferinin D ile i\u015faretlenmesi ve \u00f6zel t\u00fcketim vergisi oran\u0131n\u0131n A harfi ile i\u015faretlenmesi halinde, o zaman t\u00fcketim vergisi a\u015fa\u011f\u0131daki form\u00fcle g\u00f6re hesaplanacakt\u0131r:<\/p>\n<p>(U x Y): 100<\/p>\n<h3>\u00d6TV \u00f6demesinden muafiyet<\/h3>\n<p>Azerbaycan Cumhuriyeti &quot;Vergiler Hakk\u0131nda&quot; Kanunda De\u011fi\u015fiklik ve De\u011fi\u015fiklikler Yap\u0131lmas\u0131na Dair Kanunun 2. maddesinin 1. f\u0131kras\u0131na g\u00f6re, i\u015fletmelerin kendi ihtiya\u00e7lar\u0131 i\u00e7in Cumhuriyet topraklar\u0131na ithal etti\u011fi hammadde ve malzemeler; t\u00fcketim vergisinden muaft\u0131r.<\/p>\n<h3><\/h3>\n<h3>\u00d6TV nas\u0131l \u00f6denmeli?<\/h3>\n<p>\u00d6TV \u00f6demesinin onaylanmas\u0131 i\u00e7in, beyannameye verginin \u00f6dendi\u011fine ili\u015fkin banka yetkilisinin notunu i\u00e7eren \u00f6deme emrinin bir kopyas\u0131 eklenmelidir. \u00d6TV \u00f6dendikten sonra g\u00fcmr\u00fck idaresi, t\u00fcketim vergisine tabi t\u00fcketim mallar\u0131n\u0131n ve binek ara\u00e7lar\u0131n serbest dola\u015f\u0131ma girmesine izin verir.<\/p>\n<p>\u00d6TV g\u00fcmr\u00fck idarelerinin mevduat hesab\u0131na aktar\u0131l\u0131r. S\u00fcrecin kontrol\u00fc g\u00fcmr\u00fck idaresi taraf\u0131ndan ger\u00e7ekle\u015ftirilir. \u00d6deme emrinin verildi\u011fi tarihten itibaren bir ay i\u00e7inde paran\u0131n hesaba ge\u00e7memesi halinde, o vergi tutar\u0131n\u0131n itirazs\u0131z olarak al\u0131nmas\u0131 sa\u011flan\u0131r.<\/p>\n<p>Mevduat hesab\u0131na gelen vergi tutarlar\u0131n\u0131n, AR&#039;nin yetkili bankalar nezdinde a\u00e7\u0131lan hesaplar\u0131na, son \u00f6demenin ayda d\u00f6rt defadan az olmamak \u00fczere son bankac\u0131l\u0131k g\u00fcn\u00fcnde yap\u0131lmas\u0131 \u015fart\u0131yla aktar\u0131lmas\u0131 gerekmektedir.<\/p>\n<p>A\u015fa\u011f\u0131daki ko\u015fullardan birinin kar\u015f\u0131lanmas\u0131 durumunda, t\u00fcketim vergisinin \u00f6denmesi i\u00e7in g\u00fcmr\u00fck beyannamesinin kabul edildi\u011fi tarihten itibaren iki aya kadar \u00f6demesiz s\u00fcre tan\u0131nabilir:<\/p>\n<ul>\n<li>Mallar, &quot;Azerbaycan Cumhuriyeti g\u00fcmr\u00fck makamlar\u0131nda rehin kullan\u0131m\u0131na ili\u015fkin kurallar hakk\u0131nda&quot; Y\u00f6netmelik uyar\u0131nca s\u00f6zle\u015fme kapsam\u0131nda rehin verildi\u011finde.<\/li>\n<li>Yetkili bankan\u0131n Azerbaycan Cumhuriyeti Devlet G\u00fcmr\u00fck Komitesine usul\u00fcne uygun olarak kay\u0131tl\u0131 olmas\u0131 durumunda (<a href=\"https:\/\/www.taxes.gov.az\/az\/post\/309\">Ek 3<\/a>).<\/li>\n<\/ul>\n<p>Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn zaman\u0131nda yerine getirilmemesi halinde g\u00fcmr\u00fck idareleri, hesaplanan tutarlar\u0131 ve gecikilen her g\u00fcn i\u00e7in (\u00f6deme s\u00fcresi dahil) y\u00fczde 0,3 oran\u0131nda cezay\u0131 garantiyi veren bankadan ve \u00f6deyiciden tart\u0131\u015fmas\u0131z tahsil ederek Merkez Bankas\u0131na bildirir. Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn yerine getirilmemesi konusunda Azerbaycan Cumhuriyeti ve Devlet H\u00fck\u00fcmeti&#039;ne G\u00fcmr\u00fck Komitesine bilgi verir.<\/p>\n<p>Ger\u00e7ek ki\u015filerin ki\u015fisel kullan\u0131m\u0131 i\u00e7in cumhuriyet topraklar\u0131na ithal edilen binek otomobillere ili\u015fkin \u00f6zel t\u00fcketim vergisi, g\u00fcmr\u00fck de\u011ferinden hesaplan\u0131r ve belirlenen oranda \u00f6denir.<\/p>\n<p>Halihaz\u0131rda \u00f6denen veya al\u0131nan \u00d6TV&#039;nin iadesi mevzuata uygun olarak ger\u00e7ekle\u015ftirilir.<\/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\/tuketici-haklarinin-korunmasi\/\">T\u00fcketici haklar\u0131 ve korunmas\u0131 nas\u0131l sa\u011flan\u0131yor?<\/a><\/strong><\/h3>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Aksiz vergisi k\u00fctl\u0259vi istehlak mallar\u0131n\u0131n b\u0259zil\u0259rin\u0259, zin\u0259t \u0259\u015fyalar\u0131na, mineral xammala, h\u0259m\u00e7inin xidm\u0259tl\u0259r\u0259 qiym\u0259t\u0259 daxil edilm\u0259kl\u0259 qoyulan vergi n\u00f6v\u00fcd\u00fcr. \u00a0Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisin\u0259 g\u0259tiril\u0259n mallar\u0131n aksiz d\u0259r\u0259c\u0259l\u0259ri Nazirl\u0259r Kabineti t\u0259r\u0259find\u0259n t\u0259sdiq edilir v\u0259 b\u00fct\u00fcn \u00f6lk\u0259 \u0259razisind\u0259 vahid qaydada t\u0259tbiq olunur. Hans\u0131 mallar aksiz vergisin\u0259 c\u0259lb olunur? MDB \u00f6lk\u0259l\u0259rinin istehsal\u0131 olmayan mallar v\u0259 minik avtomobill\u0259ri 1 sayl\u0131 \u0259lav\u0259d\u0259&#8230;<\/p>","protected":false},"author":1,"featured_media":3867,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[41,45],"tags":[104,105],"class_list":["post-3866","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nece-etmeli","category-qanunvericilik","tag-aksiz-vergisi","tag-aksizli-mallar"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Aksiz vergisinin hesablanmas\u0131 v\u0259 \u00f6d\u0259nilm\u0259si qaydalar\u0131 - Macis Consulting<\/title>\n<meta name=\"description\" content=\"Aksiz\u00a0k\u00fctl\u0259vi istehlak mallar\u0131n\u0131n b\u0259zil\u0259rin\u0259, zin\u0259t \u0259\u015fyalar\u0131na, mineral xammala v\u0259 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