{"id":3916,"date":"2024-01-27T18:34:19","date_gmt":"2024-01-27T14:34:19","guid":{"rendered":"https:\/\/www.macisconsulting.az\/?p=3916"},"modified":"2024-01-27T18:34:19","modified_gmt":"2024-01-27T14:34:19","slug":"basitlestirilmis-vergi-mukellefi-hakkina-sahip-olanlar","status":"publish","type":"post","link":"https:\/\/www.macisconsulting.az\/tr\/kimler-sadelesdirilmis-vergi-odeyicisi-huququna-malikdir\/","title":{"rendered":"Kimler basitle\u015ftirilmi\u015f vergi m\u00fckellefi olabilir?"},"content":{"rendered":"<h3><strong>Basitle\u015ftirilmi\u015f vergi m\u00fckellefi haklar\u0131na sahip ki\u015filer<\/strong><\/h3>\n<p>Mevzuata g\u00f6re a\u015fa\u011f\u0131daki ki\u015filer basitle\u015ftirilmi\u015f vergi m\u00fckellefi olma hakk\u0131na sahiptir:<\/p>\n<ul>\n<li>Vergi Kanunu&#039;nun ilgili h\u00fck\u00fcmleri dikkate al\u0131narak KDV kayd\u0131 bulunmayan ve ard\u0131\u015f\u0131k 12 ayl\u0131k d\u00f6nem i\u00e7erisinde herhangi bir ayda vergiye tabi i\u015flemleri 200.000 manat veya daha az olan ki\u015filer;<\/li>\n<li>Ard\u0131\u015f\u0131k 12 ayl\u0131k bir d\u00f6nem boyunca herhangi bir ayda vergiye tabi i\u015flemleri 200.000 AZN&#039;yi a\u015fan halka a\u00e7\u0131k yemek hizmetleri faaliyetleri y\u00fcr\u00fcten ki\u015filer.<\/li>\n<\/ul>\n<p>Kanunen basitle\u015ftirilmi\u015f vergi m\u00fckellefi olma hakk\u0131na sahip olan vergi m\u00fckellefinin, ilgili beyan\u0131 ve bu haklar\u0131n\u0131 kullanmayaca\u011f\u0131na dair yaz\u0131l\u0131 bilgiyi her y\u0131l\u0131n 20 Nisan tarihine kadar vergi dairesine sunmas\u0131 gerekmektedir. <a href=\"https:\/\/www.taxes.gov.az\/az\/page\/ar-vergi-mecellesi\">Vergi Kanunu&#039;nun 218.4 Maddesinde<\/a> bahsedilen vergi m\u00fckellefleri hari\u00e7tir.<\/p>\n<p>Vergi m\u00fckellefinin se\u00e7ilen y\u00f6ntemi takvim y\u0131l\u0131 sonuna kadar de\u011fi\u015ftirme hakk\u0131 yoktur. Vergi m\u00fckellefinin yaz\u0131l\u0131 bilgi veya beyan\u0131n\u0131 \u00f6ng\u00f6r\u00fclen s\u00fcre i\u00e7erisinde sunmamas\u0131 halinde, vergi dairesi taraf\u0131ndan m\u00fckellefin bir \u00f6nceki vergi y\u0131l\u0131nda se\u00e7ti\u011fi y\u00f6ntem uygulan\u0131r. Vergi m\u00fckellefi y\u0131l i\u00e7inde yeni bir faaliyete ba\u015flad\u0131\u011f\u0131nda vergi muhasebesi ba\u015fvurusunda belirtilen y\u00f6ntemi uygular.<\/p>\n<p>Vergi m\u00fckellefinin KDV kayd\u0131 <a href=\"https:\/\/www.taxes.gov.az\/az\/page\/ar-vergi-mecellesi\">Vergi Kanununun 158.2 Maddesinde<\/a> Belirlenen \u015fekilde iptal edilmesi halinde faaliyetlerine devam edecektir. <a href=\"https:\/\/www.taxes.gov.az\/az\/page\/ar-vergi-mecellesi\">Vergi Kanunu Madde 218.1.1<\/a> (yukar\u0131da birincisi) veya gelir vergisi m\u00fckellefi olarak devam etmek i\u00e7in ba\u015fvurabilir.<\/p>\n<p><a href=\"https:\/\/www.taxes.gov.az\/az\/page\/ar-vergi-mecellesi\">Vergi Kanununun 218.1.2 Maddesinde<\/a> (yukar\u0131daki ikinci) yukar\u0131da belirtilen ki\u015filerin ge\u00e7mi\u015f 12 takvim ay\u0131 boyunca vergiye tabi i\u015flemlerinin toplam tutar\u0131n\u0131n 100.000 manat\u0131 a\u015fmamas\u0131 ve m\u00fckellefin en az 1 y\u0131ld\u0131r bu \u015fekilde faaliyet g\u00f6stermesi durumunda, faaliyetlerini diledi\u011fi zaman iptal edebilir. <a href=\"https:\/\/www.taxes.gov.az\/az\/page\/ar-vergi-mecellesi\">Vergi Kanunu Madde 218.1.1<\/a> Hak sahibi veya gelir vergisi m\u00fckellefi olarak devam etmek i\u00e7in ba\u015fvuruda bulunabilir.<\/p>\n<h3>Basitle\u015ftirilmi\u015f vergi m\u00fckellefi kimdir?<\/h3>\n<p>A\u015fa\u011f\u0131daki ki\u015filer basitle\u015ftirilmi\u015f verginin m\u00fckellefleridir:<\/p>\n<ul>\n<li><a href=\"https:\/\/www.taxes.gov.az\/az\/page\/ar-vergi-mecellesi\">Vergi Kanunu&#039;nun 156. Maddesi<\/a> h\u00fck\u00fcmler dikkate al\u0131narak, uluslararas\u0131 yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 hari\u00e7 olmak \u00fczere, sahip olduklar\u0131 veya kulland\u0131klar\u0131 motorlu ta\u015f\u0131tlarla Azerbaycan Cumhuriyeti topraklar\u0131nda yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 (taksi ile de) yapan ki\u015filer;<\/li>\n<li>spor bahis oyunlar\u0131n\u0131n i\u015fletmecileri ve sat\u0131c\u0131lar\u0131, piyango organizat\u00f6rleri ve bilet sat\u0131c\u0131lar\u0131;<\/li>\n<li>m\u00fclkiyetindeki konut d\u0131\u015f\u0131 ve yerle\u015fim alanlar\u0131n\u0131n sunumunu ger\u00e7ekle\u015ftiren ger\u00e7ek ki\u015filer;<\/li>\n<li><a href=\"https:\/\/www.taxes.gov.az\/az\/page\/ar-vergi-mecellesi\">Vergi Kanununun 220.10 Maddesinde<\/a> Bahsi ge\u00e7en faaliyet t\u00fcrlerini bireysel olarak y\u00fcr\u00fcten ger\u00e7ek ki\u015filer. (\u0130\u015f\u00e7i \u00e7al\u0131\u015ft\u0131ran ger\u00e7ek ki\u015filer hari\u00e7);<\/li>\n<li>m\u00fclkiyetindeki arsalar\u0131n sunumuyla u\u011fra\u015fan ger\u00e7ek ki\u015filer.<\/li>\n<\/ul>\n<h3>Basitle\u015ftirilmi\u015f vergi m\u00fckellefi olma hakk\u0131na sahip olmayan ki\u015filer<\/h3>\n<p>A\u015fa\u011f\u0131daki ki\u015filer basitle\u015ftirilmi\u015f vergi m\u00fckellefi olma hakk\u0131na sahip de\u011fildir:<\/p>\n<ul>\n<li>t\u00fcketim vergisi ve zorunlu i\u015faretleme ile i\u015faretlenmesi gereken mallar\u0131 \u00fcreten ki\u015filer;<\/li>\n<li>sigorta piyasas\u0131n\u0131n profesyonel kat\u0131l\u0131mc\u0131lar\u0131, kredi kurumlar\u0131, yat\u0131r\u0131m fonlar\u0131 ve bunlar\u0131n y\u00f6neticileri, tefeciler, menkul k\u0131ymetler piyasas\u0131nda lisansl\u0131 ki\u015filer;<\/li>\n<li>devlet d\u0131\u015f\u0131 emeklilik fonlar\u0131;<\/li>\n<li>Telif haklar\u0131 ve m\u00fclk kiralamadan gelir elde eden ki\u015filer;<\/li>\n<li>ilgili y\u00fcr\u00fctme organ\u0131 taraf\u0131ndan belirlenen do\u011fal tekel konular\u0131;<\/li>\n<li>y\u0131l\u0131n ba\u015f\u0131nda sabit varl\u0131klar\u0131n\u0131n kal\u0131nt\u0131 de\u011feri 1.000.000 manattan fazla olan ki\u015filer;<\/li>\n<li>kamu t\u00fczel ki\u015fileri;<\/li>\n<li>\u00e7eyrek boyunca ortalama \u00e7al\u0131\u015fan say\u0131s\u0131 (ger\u00e7ekte istihdam edilen) 10 ki\u015fiyi a\u015fan \u00fcretim faaliyetlerinde bulunan ki\u015filer;<\/li>\n<li>toptan ticaret faaliyet s\u0131ras\u0131na g\u00f6re mallar\u0131n sunumunu yapan ki\u015filer;<\/li>\n<li><em>Vergi dairesinde vergi m\u00fckellefi olarak kay\u0131tl\u0131 olmayan ki\u015filere yap\u0131lan hizmetler ve i\u015fler hari\u00e7, hizmet sa\u011flayan ve i\u015f yapan ki\u015filer;<\/em><\/li>\n<li>alt\u0131n, bundan yap\u0131lm\u0131\u015f tak\u0131lar ve di\u011fer ev \u00fcr\u00fcnleri, elmas (i\u015flenmi\u015f, s\u0131n\u0131fland\u0131r\u0131lm\u0131\u015f, \u00e7er\u00e7evelenmi\u015f ve sabit ve i\u015flenmemi\u015f, s\u0131n\u0131fland\u0131r\u0131lmam\u0131\u015f, \u00e7er\u00e7evesiz ve sabitlenmemi\u015f elmaslar) sat\u0131\u015f\u0131 ile u\u011fra\u015fan ki\u015filer;<\/li>\n<li>k\u00fcrk \u00fcr\u00fcnleri sat\u0131\u015f\u0131 yapan ki\u015filer;<\/li>\n<li>Lisans gerektiren faaliyetlerde bulunan ki\u015filer. (Zorunlu sigorta s\u00f6zle\u015fmelerine ili\u015fkin hizmet veren ki\u015filer hari\u00e7).<\/li>\n<\/ul>\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\/0-dereceli-edvnin-anlami-nedir-ve-nasil-uygulanir\/\">S\u0131f\u0131r KDV oran\u0131 ne anlama geliyor ve nas\u0131l uygulan\u0131r?<\/a><\/strong><\/h3>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicisi h\u00fcququ olan \u015f\u0259xsl\u0259r Qanunvericiliy\u0259 uy\u011fun olaraq a\u015fa\u011f\u0131da qeyd olunan \u015f\u0259xsl\u0259rin sad\u0259l\u0259\u015fdirilmi\u015f verginin \u00f6d\u0259yicisi olmaq h\u00fcququ vard\u0131r: Vergi M\u0259c\u0259ll\u0259sinin uy\u011fun m\u00fcdd\u0259alar\u0131n\u0131n n\u0259z\u0259r\u0259 al\u0131nmas\u0131yla \u018fDV m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeydiyyata al\u0131nmayan v\u0259 ard\u0131c\u0131l olaraq 12 ayl\u0131q d\u00f6vr \u0259rzind\u0259 ist\u0259nil\u0259n ayda vergi tutulan \u0259m\u0259liyyatlar\u0131n h\u0259cmi 200.000 manat v\u0259 ondan daha az olan \u015f\u0259xsl\u0259r; Vergi tutulan \u0259m\u0259liyyatlar\u0131n\u0131n h\u0259cmi&#8230;<\/p>","protected":false},"author":1,"featured_media":3917,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[45],"tags":[118,119],"class_list":["post-3916","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-qanunvericilik","tag-sadlsdirilmis-vergi","tag-sadlsdirilmis-vergi-odyicisi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Kiml\u0259r sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicisi olmaq h\u00fcququna malikdir? - Macis Consulting<\/title>\n<meta name=\"description\" content=\"Qanunvericiliy\u0259 uy\u011fun olaraq a\u015fa\u011f\u0131da qeyd olunan \u015f\u0259xsl\u0259rin sad\u0259l\u0259\u015fdirilmi\u015f verginin \u00f6d\u0259yicisi olmaq h\u00fcququ vard\u0131r.\" \/>\n<meta name=\"robots\" content=\"index, follow, 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