{"id":900,"date":"2025-01-06T17:39:54","date_gmt":"2025-01-06T13:39:54","guid":{"rendered":"https:\/\/e-mehkeme.az\/?p=900"},"modified":"2025-04-18T14:29:18","modified_gmt":"2025-04-18T10:29:18","slug":"muveqqeti-idxal","status":"publish","type":"post","link":"https:\/\/e-mehkeme.az\/en\/muveqqeti-idxal\/","title":{"rendered":"M\u00fcv\u0259qq\u0259ti idxal rejimind\u0259 3%-lik \u018fDV"},"content":{"rendered":"<h2 class=\"wp-block-heading\" id=\"h-muv\u0259qq\u0259ti-idxal-rejimind\u0259-t\u0259tbiq-olunan-3-lik-od\u0259nis-niy\u0259-\u0259dv-hesab-edilmir\">M\u00fcv\u0259qq\u0259ti idxal rejimind\u0259 t\u0259tbiq olunan 3%-lik \u00d6d\u0259ni\u015f Niy\u0259 \u018fDV Hesab Edilmir?<\/h2>\n\n\n\n<p>Vergi h\u00fcququ sah\u0259sind\u0259 \u0259n tez-tez rast g\u0259lin\u0259n m\u00fcbahis\u0259l\u0259rd\u0259n biri idxal \u0259m\u0259liyyatlar\u0131, x\u00fcsus\u0259n d\u0259 m\u00fcv\u0259qq\u0259ti idxal rejimi il\u0259 ba\u011fl\u0131d\u0131r. Az\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259si idxalla \u0259laq\u0259dar x\u00fcsusi qaydalar t\u0259sbit etm\u0259kl\u0259 yana\u015f\u0131, g\u00f6mr\u00fck qanunvericiliyi d\u0259 bu prosesin praktiki t\u0259r\u0259fl\u0259rini m\u00fc\u0259yy\u0259nl\u0259\u015fdirir. Lakin b\u0259z\u0259n Vergi M\u0259c\u0259ll\u0259si il\u0259 G\u00f6mr\u00fck M\u0259c\u0259ll\u0259si aras\u0131nda yaranan uy\u011funsuzluqlar v\u0259 ya ayd\u0131n olmayan m\u0259qamlar m\u0259hk\u0259m\u0259 m\u00fcbahis\u0259l\u0259rin\u0259 s\u0259b\u0259b olur. M\u0259hz bu m\u0259qal\u0259d\u0259 diqq\u0259t yetiril\u0259c\u0259k i\u015f m\u00fcv\u0259qq\u0259ti idxal rejimi alt\u0131nda \u00f6lk\u0259y\u0259 g\u0259tiril\u0259n mallara g\u00f6r\u0259 \u00f6d\u0259nil\u0259n 3%-lik \u201cayl\u0131q \u00f6d\u0259ni\u015f\u201dl\u0259rin \u018flav\u0259 D\u0259y\u0259r Vergisi (\u018fDV) olub-olmamas\u0131, bu m\u0259bl\u0259\u011fin \u0259v\u0259zl\u0259\u015fdirilib-\u0259v\u0259zl\u0259\u015fdirilm\u0259m\u0259si m\u0259s\u0259l\u0259l\u0259rin\u0259 h\u00fcquqi ayd\u0131nl\u0131q g\u0259tirir.<\/p>\n\n\n\n<p>Bu yaz\u0131da, i\u015fin faktiki hallar\u0131n\u0131, t\u0259r\u0259fl\u0259rin m\u00f6vqeyini, m\u0259hk\u0259m\u0259 instansiyalar\u0131nda ba\u015f ver\u0259n h\u00fcquqi m\u00fcbahis\u0259nin \u0259sasland\u0131rmalar\u0131n\u0131 v\u0259 Ali M\u0259hk\u0259m\u0259nin yekun m\u00f6vqeyini pe\u015f\u0259kar h\u00fcquq\u015f\u00fcnas-v\u0259kil n\u00f6qteyi-n\u0259z\u0259rind\u0259n geni\u015f \u015f\u0259kild\u0259 t\u0259hlil ed\u0259c\u0259yik.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-1-isin-faktiki-hallari\">1. \u0130\u015fin Faktiki Hallar\u0131<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-1-iddiaci-t\u0259r\u0259f\">1.1. \u0130ddia\u00e7\u0131 t\u0259r\u0259f<\/h3>\n\n\n\n<p>M\u0259hk\u0259m\u0259 i\u015find\u0259 iddia\u00e7\u0131, xarici \u015firk\u0259tin Az\u0259rbaycandak\u0131 n\u00fcmay\u0259nd\u0259liyi olmu\u015fdur. 2020-ci ild\u0259 iki \u0259d\u0259d yed\u0259k-t\u0259chizat g\u0259misini m\u00fcv\u0259qq\u0259ti idxal rejimi il\u0259 \u00f6lk\u0259y\u0259 g\u0259tir\u0259n iddia\u00e7\u0131, g\u00f6mr\u00fck orqanlar\u0131ndan ald\u0131\u011f\u0131 invoyslar \u0259sas\u0131nda bu mallar\u0131n d\u0259y\u0259rini, t\u0259tbiq olunan vergil\u0259ri, r\u00fcsumlar\u0131 v\u0259 o c\u00fcml\u0259d\u0259n 3%-lik \u201cayl\u0131q \u00f6d\u0259ni\u015fl\u0259r\u201di ayr\u0131ca b\u0259yan etmi\u015fdir. \u0130ddia\u00e7\u0131 t\u0259qdim edil\u0259n \u00f6d\u0259ni\u015f s\u0259n\u0259dl\u0259rind\u0259ki 3%-lik m\u0259bl\u0259\u011fi faktiki olaraq \u018fDV hesab ed\u0259r\u0259k, Vergi M\u0259c\u0259ll\u0259sinin t\u0259l\u0259bl\u0259rin\u0259 \u0259sas\u0259n, onu \u00f6z vergi b\u0259yannam\u0259l\u0259rind\u0259 \u0259v\u0259zl\u0259\u015fdirmi\u015fdir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-2-cavabdeh-vergi-orqani\">1.2. Cavabdeh \u2013 Vergi Orqan\u0131<\/h3>\n\n\n\n<p>Daha sonra vergi orqan\u0131 (Milli G\u0259lirl\u0259r Ba\u015f \u0130dar\u0259si) kameral vergi yoxlamas\u0131 apararaq m\u00fc\u0259yy\u0259n etmi\u015fdir ki, m\u00fcv\u0259qq\u0259ti idxal rejimind\u0259 \u00f6d\u0259nil\u0259n 3%-lik ayl\u0131q \u00f6d\u0259ni\u015fl\u0259r \u018fDV hesab edil\u0259 bilm\u0259z, \u00e7\u00fcnki mallar s\u0259rb\u0259st d\u00f6vriyy\u0259y\u0259 burax\u0131lmad\u0131\u011f\u0131ndan bu idxal \u201cvergi tutulan idxal\u201d say\u0131la bilm\u0259z. N\u0259tic\u0259d\u0259, vergi orqan\u0131 iddia\u00e7\u0131n\u0131n \u0259v\u0259zl\u0259\u015fdirdiyi \u018fDV m\u0259bl\u0259\u011fl\u0259rini l\u0259\u011fv ed\u0259r\u0259k, \u0259lav\u0259 vergi \u00f6hd\u0259liyi m\u00fc\u0259yy\u0259nl\u0259\u015fdirmi\u015fdir. Bu m\u00f6vqenin \u0259sasland\u0131\u011f\u0131 h\u00fcquqi baza Vergi M\u0259c\u0259ll\u0259sinin 159.3-c\u00fc madd\u0259sidir. H\u0259min madd\u0259 m\u00fcv\u0259qq\u0259ti idxal rejimind\u0259 g\u0259tiril\u0259n mallar\u0131n \u201cidxal\u201d kateqoriyas\u0131na aid edilm\u0259diyini g\u00f6st\u0259rir v\u0259 bel\u0259 oldu\u011fu t\u0259qdird\u0259, 3%-lik \u00f6d\u0259ni\u015f d\u0259 \u018fDV hesab olunmur.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-3-ucuncu-s\u0259xsl\u0259r-dovl\u0259t-gomruk-komit\u0259si-v\u0259-baki-bas-gomruk-idar\u0259si\">1.3. \u00dc\u00e7\u00fcnc\u00fc \u015e\u0259xsl\u0259r \u2013 D\u00f6vl\u0259t G\u00f6mr\u00fck Komit\u0259si v\u0259 Bak\u0131 Ba\u015f G\u00f6mr\u00fck \u0130dar\u0259si<\/h3>\n\n\n\n<p>\u0130\u015fd\u0259 \u00fc\u00e7\u00fcnc\u00fc \u015f\u0259xs qismind\u0259 Az\u0259rbaycan Respublikas\u0131 D\u00f6vl\u0259t G\u00f6mr\u00fck Komit\u0259si v\u0259 onun t\u0259rkibind\u0259 olan Bak\u0131 Ba\u015f G\u00f6mr\u00fck \u0130dar\u0259si i\u015ftirak etmi\u015fdir. Onlar\u0131n m\u00f6vqeyi g\u00f6mr\u00fck qanunvericiliyin\u0259 s\u00f6yk\u0259nir: m\u00fcv\u0259qq\u0259ti idxal x\u00fcsusi g\u00f6mr\u00fck proseduru alt\u0131nda g\u0259tiril\u0259n mallar \u201cs\u0259rb\u0259st d\u00f6vriyy\u0259y\u0259\u201d burax\u0131lmayana q\u0259d\u0259r tam \u015f\u0259kild\u0259 \u018fDV-y\u0259 c\u0259lb edilmir. Bu m\u0259rh\u0259l\u0259d\u0259 yaln\u0131z 3%-lik ayl\u0131q \u00f6d\u0259ni\u015fl\u0259r tutulur. Sonradan, \u0259g\u0259r mal \u201cs\u0259rb\u0259st d\u00f6vriyy\u0259y\u0259\u201d ke\u00e7\u0259rs\u0259, \u00f6d\u0259nil\u0259n 3%-lik hiss\u0259 \u00fcmumi vergi-r\u00fcsum m\u0259bl\u0259\u011find\u0259n \u00e7\u0131x\u0131laraq yekunda m\u00fcvafiq d\u00fcz\u0259li\u015fl\u0259r edilir.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-2-t\u0259r\u0259fl\u0259rin-huquqi-movqel\u0259ri\">2. T\u0259r\u0259fl\u0259rin H\u00fcquqi M\u00f6vqel\u0259ri<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-1-iddiacinin-huquqi-d\u0259lill\u0259ri\">2.1. \u0130ddia\u00e7\u0131n\u0131n H\u00fcquqi D\u0259lill\u0259ri<\/h3>\n\n\n\n<p>\u0130ddia\u00e7\u0131 m\u00fcdafi\u0259 edir ki, g\u00f6mr\u00fck orqanlar\u0131n\u0131n invoyslar\u0131nda v\u0259 \u00f6d\u0259ni\u015f tap\u015f\u0131r\u0131qlar\u0131nda bu 3%-lik m\u0259bl\u0259\u011f \u201c\u018fDV\u201d kimi g\u00f6st\u0259rilib. \u018fg\u0259r r\u0259smi s\u0259n\u0259dl\u0259rd\u0259 \u00f6d\u0259ni\u015f \u201c\u018fDV\u201d ad\u0131 alt\u0131nda tutulubsa, Vergi M\u0259c\u0259ll\u0259sinin 3.11-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan prinsip t\u0259tbiq edilm\u0259li v\u0259 qanunvericiliyin ziddiyy\u0259tli m\u0259qamlar\u0131 vergi \u00f6d\u0259yicisinin xeyrin\u0259 \u015f\u0259rh olunmal\u0131d\u0131r. Bundan ba\u015fqa, Vergi M\u0259c\u0259ll\u0259sinin 175.10-cu madd\u0259sin\u0259 \u0259sas\u0259n, idxal zaman\u0131 \u00f6d\u0259nil\u0259n \u018fDV-nin \u0259v\u0259zl\u0259\u015fdirilm\u0259si \u00fc\u00e7\u00fcn \u201cidxalda \u018fDV-nin \u00f6d\u0259nildiyini g\u00f6st\u0259r\u0259n g\u00f6mr\u00fck s\u0259n\u0259di\u201d kifay\u0259t edir. 2022-ci ilin \u0259vv\u0259lin\u0259 q\u0259d\u0259r q\u00fcvv\u0259d\u0259 olmu\u015f redaksiyaya g\u00f6r\u0259, m\u00fcv\u0259qq\u0259ti idxal rejimi il\u0259 \u0259laq\u0259dar \u0259v\u0259zl\u0259\u015fdirm\u0259y\u0259 dair h\u0259r hans\u0131 m\u0259hdudiyy\u0259t m\u00f6vcud deyildi. Dolay\u0131s\u0131yla iddia\u00e7\u0131n\u0131n m\u00f6vqeyi bel\u0259 idi ki, 3%-lik \u00f6d\u0259ni\u015f g\u00f6mr\u00fck orqan\u0131 t\u0259r\u0259find\u0259n \u018fDV kimi t\u0259qdim edilibs\u0259, o zaman m\u0259bl\u0259\u011fin \u0259v\u0259zl\u0259\u015fdirilm\u0259si m\u00fcmk\u00fcnd\u00fcr.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-2-vergi-orqaninin-huquqi-d\u0259lill\u0259ri\">2.2. Vergi Orqan\u0131n\u0131n H\u00fcquqi D\u0259lill\u0259ri<\/h3>\n\n\n\n<p>Vergi orqan\u0131n\u0131n \u0259sas arqumenti bundan ibar\u0259tdir ki, 3%-lik ayl\u0131q \u00f6d\u0259ni\u015f n\u0259 m\u00fcst\u0259qil vergi n\u00f6v\u00fcd\u00fcr, n\u0259 d\u0259 \u018fDV-dir. Bu \u00f6d\u0259ni\u015f sad\u0259c\u0259, mallar m\u00fcv\u0259qq\u0259ti idxal rejimind\u0259n s\u0259rb\u0259st d\u00f6vriyy\u0259 rejimin\u0259 ke\u00e7\u0259nd\u0259 \u00f6d\u0259nilm\u0259si n\u0259z\u0259rd\u0259 tutulan r\u00fcsum v\u0259 vergil\u0259rin \u00fcmumi m\u0259bl\u0259\u011fin\u0259 hesablanan v\u0259 m\u00fcv\u0259qq\u0259ti idxal d\u00f6vr\u00fcnd\u0259 \u00f6d\u0259nilmi\u015f hiss\u0259dir. Y\u0259ni Vergi M\u0259c\u0259ll\u0259sinin 159.3-c\u00fc madd\u0259si a\u00e7\u0131q \u015f\u0259kild\u0259 m\u00fcv\u0259qq\u0259ti idxal \u015f\u0259klind\u0259 g\u0259tiril\u0259n mallar\u0131n \u201cidxal\u201d say\u0131lmad\u0131\u011f\u0131n\u0131 qeyd edir. M\u00fc\u0259yy\u0259n rejim \u00e7\u0259r\u00e7iv\u0259sind\u0259 \u201cs\u0259rb\u0259st d\u00f6vriyy\u0259\u201dy\u0259 burax\u0131l\u0131\u015f olmad\u0131qca, \u00f6d\u0259nil\u0259n 3% \u018fDV kimi q\u0259bul edil\u0259 bilm\u0259z.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-3-m\u0259hk\u0259m\u0259-arasdirmasi\">3. M\u0259hk\u0259m\u0259 Ara\u015fd\u0131rmas\u0131<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-1-birinci-v\u0259-apellyasiya-m\u0259hk\u0259m\u0259l\u0259ri\">3.1. Birinci v\u0259 Apellyasiya M\u0259hk\u0259m\u0259l\u0259ri<\/h3>\n\n\n\n<p>Bak\u0131 \u0130nzibati M\u0259hk\u0259m\u0259si iddia\u00e7\u0131n\u0131n t\u0259l\u0259bl\u0259rini r\u0259dd etmi\u015f v\u0259 bildirmi\u015fdir ki, m\u00fcv\u0259qq\u0259ti idxal rejimind\u0259ki ayl\u0131q 3%-lik \u00f6d\u0259ni\u015fl\u0259r vergi obyekti say\u0131lm\u0131r. Bak\u0131 Apellyasiya M\u0259hk\u0259m\u0259si d\u0259 eyni m\u00f6vqed\u0259 dayanaraq, Vergi M\u0259c\u0259ll\u0259sinin 159.3-c\u00fc madd\u0259sinin m\u00fcdd\u0259alar\u0131na istinad\u0259n, mallar s\u0259rb\u0259st d\u00f6vriyy\u0259y\u0259 burax\u0131lmadan onlar\u0131n \u201cidxal\u201d hesab olunmayaca\u011f\u0131n\u0131 vur\u011fulam\u0131\u015fd\u0131r. Bel\u0259likl\u0259, 3%-lik \u00f6d\u0259ni\u015fl\u0259rin \u018fDV kimi n\u0259z\u0259rd\u0259n ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn h\u00fcquqi \u0259sas\u0131n olmad\u0131\u011f\u0131 q\u0259na\u0259tin\u0259 g\u0259linmi\u015fdir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-2-iddiacinin-konstitusiya-m\u0259hk\u0259m\u0259sin\u0259-muraci\u0259t-c\u0259hdi\">3.2. \u0130ddia\u00e7\u0131n\u0131n Konstitusiya M\u0259hk\u0259m\u0259sin\u0259 M\u00fcraci\u0259t C\u0259hdi<\/h3>\n\n\n\n<p>Apellyasiya m\u0259hk\u0259m\u0259si s\u0259viyy\u0259sind\u0259 iddia\u00e7\u0131 m\u00f6vcud h\u00fcquqi ziddiyy\u0259tl\u0259rin ara\u015fd\u0131r\u0131lmas\u0131 \u00fc\u00e7\u00fcn Konstitusiya M\u0259hk\u0259m\u0259sin\u0259 sor\u011fu g\u00f6nd\u0259rilm\u0259sini t\u0259klif ets\u0259 d\u0259, Konstitusiya M\u0259hk\u0259m\u0259si Palatas\u0131 sor\u011funu q\u0259bul etm\u0259mi\u015fdir. Bu add\u0131m \u0259sasland\u0131r\u0131l\u0131b ki, qanun normalar\u0131nda h\u0259r hans\u0131 qeyri-m\u00fc\u0259yy\u0259nlik yoxdur v\u0259 m\u00fcbahis\u0259nin h\u0259lli \u00fc\u00e7\u00fcn m\u0259hk\u0259m\u0259l\u0259rin \u00f6zl\u0259rinin h\u00fcquqi qiym\u0259t verm\u0259si kifay\u0259tdir.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-4-ali-m\u0259hk\u0259m\u0259nin-movqeyi\">4. Ali M\u0259hk\u0259m\u0259nin M\u00f6vqeyi<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-1-q\u0259rarin-umumi-s\u0259rhi\">4.1. Q\u0259rar\u0131n \u00dcmumi \u015e\u0259rhi<\/h3>\n\n\n\n<p>29 noyabr 2024-c\u00fc il tarixd\u0259 Ali M\u0259hk\u0259m\u0259nin \u0130nzibati Kollegiyas\u0131 kassasiya \u015fikay\u0259tin\u0259 baxaraq, a\u015fa\u011f\u0131 instansiya m\u0259hk\u0259m\u0259l\u0259rinin \u00e7\u0131xard\u0131\u011f\u0131 q\u0259rarlar\u0131 q\u00fcvv\u0259d\u0259 saxlam\u0131\u015fd\u0131r. Q\u0259rarda qeyd olunur ki, Vergi M\u0259c\u0259ll\u0259sinin 159.3-c\u00fc madd\u0259si m\u00f6t\u0259b\u0259r h\u00fcquqi \u0259sasa malikdir: m\u00fcv\u0259qq\u0259ti idxal \u015f\u0259klind\u0259 g\u0259tiril\u0259n mallar \u201c\u018fDV m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn idxal\u201d anlay\u0131\u015f\u0131na daxil deyil. N\u0259tic\u0259d\u0259, bu rejimd\u0259 t\u0259l\u0259b olunan 3%-lik \u00f6d\u0259ni\u015f \u00fcmumi vergi-tarif mexanizminin t\u0259rkib hiss\u0259sidir, lakin bilavasit\u0259 \u018fDV hesab olunmur v\u0259 \u0259v\u0259zl\u0259\u015fdirm\u0259 predmeti kimi tan\u0131nm\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-2-mubahis\u0259nin-huquqi-inkisafi-v\u0259-2022-ci-il-d\u0259yisikliyi\">4.2. M\u00fcbahis\u0259nin H\u00fcquqi \u0130nki\u015faf\u0131 v\u0259 2022-ci il D\u0259yi\u015fikliyi<\/h3>\n\n\n\n<p>Q\u0259rarda h\u0259m\u00e7inin vur\u011fulan\u0131r ki, 2022-ci ilin \u0259vv\u0259llind\u0259 Vergi M\u0259c\u0259ll\u0259sinin 175.10-cu madd\u0259sin\u0259 edilmi\u015f d\u0259yi\u015fiklik (3 dekabr 2021-ci il tarixli qanunla) m\u00fcv\u0259qq\u0259ti idxal edilmi\u015f mallar\u0131n yaln\u0131z s\u0259rb\u0259st d\u00f6vriyy\u0259 \u00fc\u00e7\u00fcn burax\u0131l\u0131\u015f an\u0131nda \u00f6d\u0259nil\u0259n \u018fDV-nin \u0259v\u0259zl\u0259\u015fdiril\u0259c\u0259yini a\u00e7\u0131q \u015f\u0259kild\u0259 t\u0259sbit edir. Bu d\u0259yi\u015fikliy\u0259d\u0259k d\u0259 159.3-c\u00fc madd\u0259 m\u00f6vcud idi v\u0259 \u0259slind\u0259, m\u00fcv\u0259qq\u0259ti idxal\u0131n vergi tutulan idxal say\u0131lmamas\u0131 prinsipini t\u0259sdiq edirdi. Bel\u0259likl\u0259, m\u0259hk\u0259m\u0259y\u0259 g\u00f6r\u0259, 2022-ci il\u0259 q\u0259d\u0259rki d\u00f6vrd\u0259 d\u0259 3%-lik \u00f6d\u0259ni\u015fin \u018fDV kimi tan\u0131nmas\u0131 \u00fc\u00e7\u00fcn qanuni \u0259sas yox idi.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-3-xususi-r\u0259y\">4.3. X\u00fcsusi R\u0259y<\/h3>\n\n\n\n<p>Ali M\u0259hk\u0259m\u0259nin q\u0259rar\u0131nda hakiml\u0259rd\u0259n biri (Zakir Quliyev) x\u00fcsusi r\u0259yl\u0259 \u00e7\u0131x\u0131\u015f ed\u0259r\u0259k, 2022-ci il\u0259d\u0259k m\u00f6vcud qanunvericilikd\u0259 3%-lik \u00f6d\u0259ni\u015fl\u0259rin \u0259v\u0259zl\u0259\u015fdirilm\u0259sin\u0259 dair birba\u015fa qada\u011fan\u0131 tan\u0131mad\u0131\u011f\u0131n\u0131 vur\u011fulam\u0131\u015fd\u0131r. Onun yana\u015fmas\u0131na g\u00f6r\u0259, qanunda yaranan ziddiyy\u0259t v\u0259 ya bo\u015fluq vergi \u00f6d\u0259yicisinin xeyrin\u0259 h\u0259ll edilm\u0259lidir (Verqi M\u0259c\u0259ll\u0259sinin 3.11-ci madd\u0259si). X\u00fcsusi r\u0259yd\u0259, h\u0259m\u00e7inin Nazirl\u0259r Kabinetinin 245 n\u00f6mr\u0259li q\u0259rar\u0131na istinad edil\u0259r\u0259k, bu q\u0259rarda \u201cvergil\u0259r\u201d dedikd\u0259 \u0259sas\u0259n \u018fDV-nin n\u0259z\u0259rd\u0259 tutuldu\u011fu, g\u00f6mr\u00fck orqanlar\u0131n\u0131n s\u0259n\u0259dl\u0259rind\u0259 d\u0259 3%-lik \u00f6d\u0259ni\u015fin \u018fDV kimi g\u00f6st\u0259rilm\u0259si x\u00fcsusi vur\u011fulan\u0131r. Lakin \u00e7oxluq s\u0259sil\u0259 q\u0259bul edil\u0259n q\u0259rar n\u0259tic\u0259sind\u0259 m\u0259hk\u0259m\u0259 kollegiyas\u0131 bu arqumentl\u0259ri yet\u0259rli saymam\u0131\u015f v\u0259 \u0259vv\u0259lki instansiyalar\u0131n m\u00f6vqeyini q\u00fcvv\u0259d\u0259 saxlam\u0131\u015fd\u0131r.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>N\u0259tic\u0259<\/strong><br>M\u00fcv\u0259qq\u0259ti idxal rejimind\u0259 tutulmu\u015f 3%-lik ayl\u0131q \u00f6d\u0259ni\u015fl\u0259rin \u018fDV hesab olunub-olunmamas\u0131 m\u0259s\u0259l\u0259si ill\u0259rdir praktiki \u0259h\u0259miyy\u0259t k\u0259sb ed\u0259n probleml\u0259rd\u0259n biridir. Qanunvericiliyin m\u00fcvafiq m\u00fcdd\u0259alar\u0131n\u0131n (x\u00fcsus\u0259n Vergi M\u0259c\u0259ll\u0259sinin 159.3-c\u00fc madd\u0259sinin) literal \u015f\u0259rhi m\u00fcv\u0259qq\u0259ti idxal rejimind\u0259 g\u0259tiril\u0259n mallar\u0131n \u201cvergi tutulan idxal\u201d olmad\u0131\u011f\u0131n\u0131 g\u00f6st\u0259rir. M\u0259hk\u0259m\u0259 t\u0259cr\u00fcb\u0259si d\u0259 bu yana\u015fman\u0131 d\u0259st\u0259kl\u0259yir v\u0259 h\u0259min 3%-lik \u00f6d\u0259ni\u015fl\u0259rin m\u00fcst\u0259qil olaraq \u018fDV ad\u0131yla \u0259v\u0259zl\u0259\u015fdirilm\u0259sini m\u00fcmk\u00fcn saym\u0131r.<\/p>\n\n\n\n<p>Dig\u0259r t\u0259r\u0259fd\u0259n, m\u0259hk\u0259m\u0259 praktikas\u0131n\u0131n azl\u0131qdak\u0131 m\u00f6vqeyin\u0259 g\u00f6r\u0259, bu m\u0259s\u0259l\u0259d\u0259 qanunvericiliyin qeyri-m\u00fc\u0259yy\u0259nliyi v\u0259 g\u00f6mr\u00fck r\u0259smil\u0259\u015fdirilm\u0259si s\u0259n\u0259dl\u0259rind\u0259 \u201c\u018fDV\u201d ifad\u0259sinin istifad\u0259si vergi \u00f6d\u0259yicisinin xeyrin\u0259 yozula bil\u0259r. Bu x\u00fcsusil\u0259 2022-ci il\u0259d\u0259k olan d\u00f6vr \u00fc\u00e7\u00fcn aktual idi. Ancaq Ali M\u0259hk\u0259m\u0259nin \u00e7oxluq q\u0259rar\u0131 3%-lik \u00f6d\u0259ni\u015fl\u0259rin vergi tutulan idxal \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulan \u018fDV-d\u0259n f\u0259rqli oldu\u011funu bir daha t\u0259sdiq etmi\u015fdir.<\/p>\n\n\n\n<p>Bu i\u015f bir daha g\u00f6st\u0259rir ki, m\u00fcv\u0259qq\u0259ti idxal rejimind\u0259 idxal\u00e7\u0131lar \u00f6z \u00f6d\u0259ni\u015fl\u0259rinin statusunu \u00f6nc\u0259d\u0259n ayd\u0131nla\u015fd\u0131rmal\u0131, g\u00f6mr\u00fck orqanlar\u0131 il\u0259 vergi orqanlar\u0131 aras\u0131nda prosedur v\u0259 terminoloji f\u0259rql\u0259ri n\u0259z\u0259r\u0259 almal\u0131d\u0131rlar. H\u0259m\u00e7inin qanunverici orqanlar\u0131n bu sah\u0259d\u0259 m\u00fcmk\u00fcns\u0259 \u0259lav\u0259 izahverici normalar q\u0259bul ed\u0259r\u0259k, m\u00fcv\u0259qq\u0259ti idxal prosedurlar\u0131n\u0131n vergi aspektl\u0259rini daha \u015f\u0259ffaf v\u0259 ba\u015fa d\u00fc\u015f\u00fcl\u0259n \u015f\u0259kild\u0259 t\u0259nziml\u0259m\u0259si m\u0259qs\u0259d\u0259uy\u011fun olar. N\u0259tic\u0259d\u0259 is\u0259, m\u00f6vcud m\u0259hk\u0259m\u0259 t\u0259cr\u00fcb\u0259si bir qayda kimi 3%-lik \u00f6d\u0259ni\u015fin \u018fDV olmad\u0131\u011f\u0131n\u0131 v\u0259 onu \u0259v\u0259zl\u0259\u015fdirm\u0259yin h\u00fcquqi \u0259saslar\u0131n\u0131n m\u00f6vcud olmad\u0131\u011f\u0131n\u0131 q\u0259bul edir.<\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>M\u00fcv\u0259qq\u0259ti idxal rejimind\u0259 t\u0259tbiq olunan 3%-lik \u00d6d\u0259ni\u015f Niy\u0259 \u018fDV Hesab Edilmir?<\/p>","protected":false},"author":1,"featured_media":906,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"buzzeditor_post_format":"","footnotes":""},"categories":[44],"tags":[96,76],"class_list":["post-900","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-inzibati","tag-muveqqeti-idxal","tag-vkil-prviz-mmmdov"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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