{"id":3893,"date":"2024-01-17T13:44:06","date_gmt":"2024-01-17T09:44:06","guid":{"rendered":"https:\/\/www.macisconsulting.az\/?p=3893"},"modified":"2024-01-17T13:44:06","modified_gmt":"2024-01-17T09:44:06","slug":"vergi-yukumlulugunun-yerine-getirilmesi-suresinin-uzatilmasina-iliskin-sartlar-ve-kurallar","status":"publish","type":"post","link":"https:\/\/www.macisconsulting.az\/tr\/vergi-ohdeliyinin-yerine-yetirilmesi-muddetinin-uzadilmasi-sertleri-ve-qaydalari\/","title":{"rendered":"Vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn yerine getirilmesi s\u00fcresinin uzat\u0131lmas\u0131na ili\u015fkin \u015fartlar ve kurallar"},"content":{"rendered":"<p>Vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn yerine getirilmesine ili\u015fkin s\u00fcre, Azerbaycan Cumhuriyeti Kanununa g\u00f6re Azerbaycan Cumhuriyeti Vergiler Bakanl\u0131\u011f\u0131 taraf\u0131ndan belirlenir ve <a href=\"https:\/\/e-qanun.az\/framework\/2654\">&quot;Vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn yerine getirilmesi s\u00fcresinin uzat\u0131lmas\u0131na ili\u015fkin \u015fartlar ve kurallar&quot;<\/a>gereklerine uyularak geni\u015fletilir.<\/p>\n<h3>Vergi borcunun yerine getirilmesine ili\u015fkin s\u00fcre de\u011fi\u015fikli\u011fi halleri<\/h3>\n<p>A\u015fa\u011f\u0131daki durumlarda bu s\u00fcreyi AR Vergi Kanunu taraf\u0131ndan belirlenen s\u00fcreden daha sonraki bir d\u00f6neme de\u011fi\u015ftirmek m\u00fcmk\u00fcnd\u00fcr:<\/p>\n<p>Do\u011fal afet veya di\u011fer m\u00fccbir sebepler sonucunda vergi m\u00fckellefinin zarar g\u00f6rmesi durumunda. Bu durumda uzat\u0131lan \u00f6deme s\u00fcresi boyunca uzat\u0131lan \u00f6deme s\u00fcresi \u00fczerinden faiz hesaplanmaz.<\/p>\n<p>\u015eu anda, vergi m\u00fckellefinin a\u015fa\u011f\u0131daki belgeleri sunmas\u0131 gerekir:<\/p>\n<ul>\n<li>gerek\u00e7eli s\u00fcre uzat\u0131m\u0131 talebi;<\/li>\n<li>olay\u0131n meydana geldi\u011fine ili\u015fkin ilgili kurumun referans\u0131;<\/li>\n<li>Olay sonucunda olu\u015fan zarar\u0131n miktar\u0131na ili\u015fkin ilgili makam\u0131n referans\u0131.<\/li>\n<\/ul>\n<p>Vergi m\u00fckellefinin vergiyi tek seferde \u00f6derken iflas etme tehlikesiyle kar\u015f\u0131 kar\u015f\u0131ya kalmas\u0131. Bu durumda, uzat\u0131lan \u00f6deme s\u00fcresi boyunca uzat\u0131lan \u00f6deme s\u00fcresi \u00fczerinden her g\u00fcn i\u00e7in y\u00fczde 0,01 oran\u0131nda faiz uygulanacakt\u0131r.<\/p>\n<p>\u015eu anda, vergi m\u00fckellefinin a\u015fa\u011f\u0131daki belgeleri sunmas\u0131 gerekir:<\/p>\n<ul>\n<li>S\u00fcrenin uzat\u0131lmas\u0131na ili\u015fkin gerek\u00e7eli talep;<\/li>\n<li>ba\u015fvuru tarihi itibariyle vergi m\u00fckellefinin kasa, para birimi, mutabakat, mevduat ve di\u011fer hesaplar\u0131ndaki fon bakiyesi hakk\u0131nda ilgili makamlar\u0131n referans\u0131;<\/li>\n<li>alacakl\u0131 ve bor\u00e7lunun ad\u0131 ve vergi kimlik numaralar\u0131n\u0131 i\u00e7eren alacakl\u0131 ve bor\u00e7lu beyan\u0131.<\/li>\n<\/ul>\n<p>Belirtilen sebeplerin varl\u0131\u011f\u0131 halinde bu s\u00fcrenin vergi y\u0131l\u0131 i\u00e7erisinde 1 aydan 9 aya kadar uzat\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/p>\n<p>Vergi mevzuat\u0131na ayk\u0131r\u0131l\u0131k nedeniyle vergi m\u00fckellefi hakk\u0131nda ceza davas\u0131 a\u00e7\u0131ld\u0131\u011f\u0131nda, vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn yerine getirilmesi i\u00e7in ge\u00e7en s\u00fcrenin uzat\u0131lmas\u0131 kabul edilemez.<\/p>\n<h3>Vergi borcunun ifa s\u00fcresinin uzat\u0131lmas\u0131 s\u00fcreci<\/h3>\n<p>Vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc yerine getirme s\u00fcresinin uzat\u0131lmas\u0131 i\u00e7in, uygun bir garanti veya rehin varl\u0131\u011f\u0131n\u0131 teyit eden belgelerin vergi m\u00fckellefi taraf\u0131ndan vergi dairesine sunulmas\u0131 gerekir. Ba\u015fvurunun, vergi t\u00fcr\u00fcne g\u00f6re raporlama d\u00f6nemine ili\u015fkin mevzuatta belirtilen \u00f6deme s\u00fcresine kadar yap\u0131lmas\u0131 gerekmektedir.<\/p>\n<p>Vergi dairesi, vergi m\u00fckellefinin ba\u015fvurusunu 30 g\u00fcn i\u00e7inde de\u011ferlendirir. Ba\u015fvurunun hakl\u0131 g\u00f6r\u00fclmesi halinde, Azerbaycan Cumhuriyeti Vergi Kanunu uyar\u0131nca vergi y\u00fck\u00fcml\u00fcl\u00fcklerinin yerine getirilmesi i\u00e7in s\u00fcrenin uzat\u0131lmas\u0131na ili\u015fkin Azerbaycan Cumhuriyeti Vergi Bakanl\u0131\u011f\u0131 taraf\u0131ndan onaylanan forma uygun olarak karar verilir. ve bu Y\u00f6netmelikler.<\/p>\n<p>Ba\u015fvuru sahibi vergi m\u00fckellefinin bu y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn yerine getirilmesine ili\u015fkin rehin vermesi durumunda, vergi m\u00fckellefi ile vergi dairesi aras\u0131nda bir rehin s\u00f6zle\u015fmesi imzalan\u0131r. Rehin ili\u015fkileri &quot;Rehin \u00dczerine&quot; AR kanununa g\u00f6re d\u00fczenlenmektedir.<\/p>\n<p>Rehin konusu ta\u015f\u0131nmaz\u0131n de\u011ferinin belirlenmesine ihtiya\u00e7 duyuldu\u011funda bu de\u011fer, AR De\u011ferleme Faaliyetleri Hakk\u0131nda Kanun&#039;a g\u00f6re belirlenir.<\/p>\n<p>Rehin s\u00f6zle\u015fmesinin ge\u00e7ersizli\u011fi, m\u00fckellefin vergi sorumlulu\u011funu ortadan kald\u0131rmaz. \u0130potek s\u00f6zle\u015fmesinin tescil masraflar\u0131 vergi m\u00fckellefi taraf\u0131ndan \u00f6denir.<\/p>\n<p>S\u00fcre uzat\u0131m\u0131 karar\u0131nda, \u00f6deme s\u00fcresi uzat\u0131lan verginin t\u00fcr\u00fc, vergi borcu \u00f6deme s\u00fcresi, tutar\u0131, \u00f6deme \u015fekli, hesaplanan faiz, teminat veya rehin gibi hususlar\u0131n belirtilmesi gerekmektedir. S\u00fcrenin uzat\u0131lmas\u0131na karar, kararda belirtilen s\u00fcre i\u00e7inde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n<h3>Uzat\u0131lan vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn yerine getirilmesi s\u00fcresinin zaman\u0131ndan \u00f6nce sona ermesi halleri<\/h3>\n<p>Vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn yerine getirilmesi i\u00e7in uzat\u0131lan s\u00fcre a\u015fa\u011f\u0131daki hallerde zaman\u0131ndan \u00f6nce sona erdirilebilir:<\/p>\n<ul>\n<li>vergi m\u00fckellefinin vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc zaman\u0131ndan \u00f6nce yerine getirmesi;<\/li>\n<li>vergi mevzuat\u0131n\u0131n ihlali nedeniyle vergi m\u00fckellefi aleyhine ceza davas\u0131 a\u00e7\u0131ld\u0131\u011f\u0131nda;<\/li>\n<li>vergi borcunun ifa s\u00fcresinin uzat\u0131lmas\u0131na ili\u015fkin karar\u0131n \u015fartlar\u0131na uyulmamas\u0131 halinde.<\/li>\n<\/ul>\n<p>Vergi mevzuat\u0131n\u0131n ihlali nedeniyle vergi m\u00fckellefi hakk\u0131nda ceza davas\u0131 a\u00e7\u0131lmas\u0131 ve vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn yerine getirilmesi amac\u0131yla s\u00fcrenin uzat\u0131lmas\u0131na ili\u015fkin karar\u0131n \u015fartlar\u0131na uyulmamas\u0131 halinde, uzat\u0131lan s\u00fcrenin zaman\u0131ndan \u00f6nce sona erdirilmesine karar veren vergi dairesi, durumu ilgiliye bildirmek zorundad\u0131r. Bu durumu vergi m\u00fckellefine 5 g\u00fcn i\u00e7inde bildiriniz. Vergi m\u00fckellefinin, bor\u00e7lu olunan tutar\u0131 ve bu tutar \u00fczerinden hesaplanan faizi, bilginin kendisine ula\u015ft\u0131\u011f\u0131 tarihten itibaren 30 g\u00fcn i\u00e7erisinde \u00f6demesi gerekmektedir.<\/p>\n<p><strong>Not:<\/strong> Vergi m\u00fckellefinin, uzat\u0131lm\u0131\u015f vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc yerine getirme s\u00fcresinin erken sona ermesiyle ilgili olarak vergi makam\u0131n\u0131n ve yetkililerinin eylemi veya eylemsizli\u011fi hakk\u0131nda \u015fikayette bulunma hakk\u0131 vard\u0131r.<\/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\/vergi-mukellefinin-mulk-hesabina-vergi-stopaji-proseduru\/\">Vergi m\u00fckellefinin m\u00fclk\u00fc pahas\u0131na vergi stopaj\u0131 prosed\u00fcr\u00fc<\/a><\/strong><\/h3>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Vergi \u00f6hd\u0259liyinin yerin\u0259 yetirilm\u0259si il\u0259 ba\u011fl\u0131 m\u00fcdd\u0259t AR Vergil\u0259r Nazirliyi t\u0259r\u0259find\u0259n Az\u0259rbaycan Respublikas\u0131 M\u0259c\u0259ll\u0259sinin v\u0259 \u201cVergi\u00a0\u00f6hd\u0259liyinin yerin\u0259 yetirilm\u0259si\u00a0m\u00fcdd\u0259tinin uzad\u0131lmas\u0131 \u015f\u0259rtl\u0259ri\u00a0v\u0259 qaydalar\u0131\u201dn\u0131n t\u0259l\u0259bl\u0259rin\u0259 riay\u0259t edilm\u0259kl\u0259 uzad\u0131l\u0131r. Vergi \u00f6hd\u0259liyinin yerin\u0259 yetirilm\u0259si il\u0259 ba\u011fl\u0131 m\u00fcdd\u0259tin d\u0259yi\u015fdirilm\u0259si hallar\u0131 Bu m\u00fcdd\u0259tin AR Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fdiril\u0259n m\u00fcdd\u0259td\u0259n daha gec m\u00fcdd\u0259t\u0259 d\u0259yi\u015fdirilm\u0259si a\u015fa\u011f\u0131da qeyd olunan hallarda m\u00fcmk\u00fcnd\u00fcr: T\u0259bii f\u0259lak\u0259t v\u0259 ya&#8230;<\/p>","protected":false},"author":1,"featured_media":3894,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[41,45],"tags":[113,112],"class_list":["post-3893","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nece-etmeli","category-qanunvericilik","tag-uzadilmis-muddt-vaxtindan-vvl-xitam-verilmsi","tag-vergi-ohdliyinin-yerin-yetirilmsi-muddtinin-uzadilmasi"],"yoast_head":"<!-- This site is optimized with the 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