{"id":14974,"date":"2023-04-27T01:00:00","date_gmt":"2023-04-26T22:00:00","guid":{"rendered":"https:\/\/dogrusoztv.az\/?p=14974"},"modified":"2023-04-27T06:16:55","modified_gmt":"2023-04-27T03:16:55","slug":"dovl%c9%99t-vergi-xidm%c9%99ti-xaricd%c9%99-%c9%99ld%c9%99-olunmus-g%c9%99lirl%c9%99rin-b%c9%99yan-edilm%c9%99si-z%c9%99ruridir","status":"publish","type":"post","link":"https:\/\/dogrusoztv.az\/?p=14974","title":{"rendered":"D\u00f6vl\u0259t Vergi Xidm\u0259ti: Xaricd\u0259 \u0259ld\u0259 olunmu\u015f g\u0259lirl\u0259rin b\u0259yan edilm\u0259si z\u0259ruridir"},"content":{"rendered":"<div class='booster-block booster-read-block'>\n                <div class=\"twp-read-time\">\n                \t<i class=\"booster-icon twp-clock\"><\/i> <span>Oxunma vaxt\u0131:<\/span>1 D\u0259qiq\u0259, 22 Saniy\u0259                <\/div>\n\n            <\/div>\n<p class=\"wp-block-paragraph\">M\u0259lum oldu\u011fu kimi, Az\u0259rbaycan Respublikas\u0131 vergi v\u0259 maliyy\u0259 m\u0259lumatlar\u0131n\u0131n avtomatik m\u00fcbadil\u0259sin\u0259 dair bir \u00e7ox ikit\u0259r\u0259fli v\u0259 \u00e7oxt\u0259r\u0259fli beyn\u0259lxalq m\u00fcqavil\u0259l\u0259r\u0259 qo\u015fulub.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dogrusoztv.az\u00a0D\u00f6vl\u0259t Vergi Xidm\u0259tin\u0259 istinadla x\u0259b\u0259r verir ki, onlar\u0131n s\u0131ras\u0131nda \u201cM\u00fcst\u0259qil D\u00f6vl\u0259tl\u0259r Birliyinin i\u015ftirak\u00e7\u0131s\u0131 olan \u00f6lk\u0259l\u0259r aras\u0131nda vergi inzibat\u00e7\u0131l\u0131\u011f\u0131n\u0131n h\u0259yata ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn elektron formada m\u0259lumat m\u00fcbadil\u0259si haqq\u0131nda Protokol\u201d, \u201cVergi m\u0259s\u0259l\u0259l\u0259ri \u00fczr\u0259 qar\u015f\u0131l\u0131ql\u0131 inzibati yard\u0131m g\u00f6st\u0259rilm\u0259si haqq\u0131nda Konvensiya\u201d, \u201cMaliyy\u0259 hesablar\u0131 bar\u0259d\u0259 m\u0259lumatlar\u0131n avtomatik m\u00fcbadil\u0259si haqq\u0131nda s\u0259lahiyy\u0259tli orqanlar aras\u0131nda \u00c7oxt\u0259r\u0259fli Raz\u0131la\u015fma\u201d v\u0259 s. g\u00f6st\u0259rm\u0259k olar. H\u0259min m\u00fcqavil\u0259l\u0259r \u00e7\u0259r\u00e7iv\u0259sind\u0259 D\u00f6vl\u0259t Vergi Xidm\u0259ti Az\u0259rbaycan Respublikas\u0131n\u0131n rezidentl\u0259rinin xarici \u00f6lk\u0259l\u0259rd\u0259 \u0259ld\u0259 etdikl\u0259ri g\u0259lirl\u0259r v\u0259 a\u00e7d\u0131qlar\u0131 bank hesablar\u0131 bar\u0259d\u0259 m\u0259lumatlar\u0131 illik \u0259sasda \u0259ld\u0259 edir. Lakin m\u0259lumatlar\u0131n ara\u015fd\u0131r\u0131lmas\u0131 zaman\u0131 Az\u0259rbaycan Respublikas\u0131n\u0131n rezidentl\u0259rinin xaricd\u0259 \u0259ld\u0259 etdikl\u0259ri g\u0259lirl\u0259rinin b\u0259yanetm\u0259 s\u0259viyy\u0259sinin a\u015fa\u011f\u0131 oldu\u011fu m\u00fc\u0259yy\u0259n edilib.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Qeyd olunub ki, Vergi M\u0259c\u0259ll\u0259sinin 97.1-ci madd\u0259sin\u0259 \u0259sas\u0259n, rezident vergi\u00f6d\u0259yicisinin g\u0259liri onun Az\u0259rbaycan Respublikas\u0131nda v\u0259 \u00f6lk\u0259 h\u00fcdudlar\u0131ndan k\u0259narda \u0259ld\u0259 etdiyi g\u0259lird\u0259n ibar\u0259tdir. \u00d6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 vergiy\u0259 c\u0259lb edilm\u0259si n\u0259z\u0259rd\u0259 tutulmayan (tutulmas\u0131 m\u00fcmk\u00fcn olmayan) g\u0259lirl\u0259ri olan v\u0259 ya royaltid\u0259n g\u0259liri olan fiziki \u015f\u0259xsl\u0259r, yaxud Az\u0259rbaycan Respublikas\u0131n\u0131n h\u00fcdudlar\u0131ndan k\u0259narda g\u0259lir \u0259ld\u0259 ed\u0259n rezident fiziki \u015f\u0259xsl\u0259r \u0259riz\u0259ni g\u0259lir \u0259ld\u0259 etm\u0259k h\u00fcququ yarand\u0131\u011f\u0131 g\u00fcnd\u0259n gec olmayaraq vergi orqan\u0131na verm\u0259lidirl\u0259r. 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