{"id":37784,"date":"2026-01-08T15:56:31","date_gmt":"2026-01-08T11:56:31","guid":{"rendered":"https:\/\/dogrusoztv.az\/?p=37784"},"modified":"2026-01-08T15:56:33","modified_gmt":"2026-01-08T11:56:33","slug":"media-subyektl%c9%99ri-vergid%c9%99n-azaddir-b%c9%99s-jurnalistl%c9%99r-resmi","status":"publish","type":"post","link":"https:\/\/dogrusoztv.az\/?p=37784","title":{"rendered":"Media subyektl\u0259ri vergid\u0259n azadd\u0131r, b\u0259s jurnalistl\u0259r? &#8211;\u00a0R\u018fSM\u0130"},"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, 35 Saniy\u0259                <\/div>\n\n            <\/div>\n<p class=\"wp-block-paragraph\">2023-c\u00fc ild\u0259n etibar\u0259n media subyektl\u0259rinin media f\u0259aliyy\u0259ti \u00fczr\u0259 \u0259ld\u0259 etdikl\u0259ri g\u0259lirl\u0259r, o c\u00fcml\u0259d\u0259n reklam g\u0259lirl\u0259ri v\u0259 d\u00f6vl\u0259t t\u0259r\u0259find\u0259n veril\u0259n maddi yard\u0131mlar vergid\u0259n azad edilib. H\u0259m\u00e7inin bu vergi g\u00fcz\u0259\u015ftl\u0259rinin m\u00fcdd\u0259ti 2026-c\u0131 il yanvar\u0131n 1-d\u0259n etibar\u0259n daha 3 il uzad\u0131l\u0131b.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bununla yana\u015f\u0131, Az\u0259rbaycanda 2019-cu ild\u0259n q\u00fcvv\u0259d\u0259 olan v\u0259 \u00f6z\u0259l sektorda \u00e7al\u0131\u015fanlar \u00fc\u00e7\u00fcn t\u0259tbiq edil\u0259n g\u0259lir vergisi \u00fczr\u0259 g\u00fcz\u0259\u015ft m\u00fcdd\u0259tinin 2026-c\u0131 il yanvar\u0131n 1-d\u0259 ba\u015fa \u00e7atmas\u0131 muzdlu i\u015fd\u0259n ayl\u0131q g\u0259lir \u0259ld\u0259 ed\u0259n fiziki \u015f\u0259xsl\u0259rin g\u0259lir vergisi \u00f6hd\u0259likl\u0259rinin yeni qaydada formala\u015fmas\u0131na s\u0259b\u0259b olub.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu d\u0259yi\u015fiklikl\u0259r media sah\u0259sind\u0259 \u00e7al\u0131\u015fan jurnalistl\u0259r v\u0259 dig\u0259r \u0259m\u0259kda\u015flar aras\u0131nda suallar yarad\u0131b. \u018fn \u00e7ox m\u00fczakir\u0259 olunan m\u0259qam is\u0259 media subyektl\u0259rin\u0259 t\u0259tbiq edil\u0259n vergi azadolmalar\u0131n\u0131n media qurumlar\u0131nda \u00e7al\u0131\u015fan \u015f\u0259xsl\u0259rin \u0259m\u0259khaqq\u0131 g\u0259lirl\u0259rin\u0259 \u015famil olunub-olunmamas\u0131d\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">M\u0259s\u0259l\u0259 il\u0259 ba\u011fl\u0131 \u201cAPA-Economics\u201din sor\u011fusuna cavab olaraq \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n bildirilib ki, media subyektl\u0259ri \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulmu\u015f vergi g\u00fcz\u0259\u015ftl\u0259ri yaln\u0131z media f\u0259aliyy\u0259ti n\u0259tic\u0259sind\u0259 \u0259ld\u0259 edil\u0259n g\u0259lirl\u0259r\u0259 \u015famil olunur. Y\u0259ni, bu azadolmalar media subyektl\u0259rinin sahibkarl\u0131q f\u0259aliyy\u0259ti n\u0259tic\u0259sind\u0259 \u0259ld\u0259 etdikl\u0259ri g\u0259lir (m\u0259nf\u0259\u0259t), o c\u00fcml\u0259d\u0259n reklam g\u0259lirl\u0259ri v\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi qurum t\u0259r\u0259find\u0259n veril\u0259n maddi yard\u0131mlar \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulub.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Qurumdan vur\u011fulan\u0131b ki, media subyektl\u0259rind\u0259 \u00e7al\u0131\u015fan jurnalistl\u0259rin v\u0259 dig\u0259r \u0259m\u0259kda\u015flar\u0131n \u0259m\u0259khaqq\u0131 g\u0259lirl\u0259ri is\u0259 d\u0259yi\u015fm\u0259z olaraq g\u0259lir vergisin\u0259 c\u0259lb edilir. Bu sah\u0259d\u0259 h\u0259r hans\u0131 yeni azadolma v\u0259 ya g\u00fcz\u0259\u015ft t\u0259tbiq olunmur. Media subyekti \u00f6z\u0259l sektorda f\u0259aliyy\u0259t g\u00f6st\u0259rirs\u0259, \u0259m\u0259khaqq\u0131 \u00fczr\u0259 g\u0259lir vergisi a\u015fa\u011f\u0131dak\u0131 d\u0259r\u0259c\u0259l\u0259rl\u0259 hesablan\u0131r:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 ayl\u0131q g\u0259lirin 2500 manatad\u0259k olan hiss\u0259sind\u0259n \u2013 3 faiz,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 2500\u20138000 manat aras\u0131 olan hiss\u0259sind\u0259n \u2013 10 faiz,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2022 8000 manatdan yuxar\u0131 olan hiss\u0259sind\u0259n \u2013 14 faiz.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201cMedia subyektl\u0259rin\u0259 t\u0259tbiq edil\u0259n dig\u0259r vergi g\u00fcz\u0259\u015ftl\u0259ri \u2014 y\u0259ni V\u00d6EN-i olan media subyektl\u0259rinin sahibkar kimi \u0259ld\u0259 etdikl\u0259ri g\u0259lirl\u0259rin (m\u0259nf\u0259\u0259tin) v\u0259 media m\u0259hsullar\u0131n\u0131n t\u0259qdim edilm\u0259sinin vergid\u0259n azad edilm\u0259si \u2014 \u0259m\u0259khaqq\u0131 g\u0259lirl\u0259rin\u0259 aid deyil.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bel\u0259 ki, media m\u0259hsullar\u0131n\u0131n t\u0259qdim edilm\u0259sin\u0259 t\u0259tbiq olunan \u018fDV azadolmas\u0131, habel\u0259 g\u0259lir (m\u0259nf\u0259\u0259t) vergisi \u00fczr\u0259 g\u00fcz\u0259\u015ftl\u0259r yaln\u0131z media subyektl\u0259rinin f\u0259aliyy\u0259ti n\u0259tic\u0259sind\u0259 formala\u015fan g\u0259lirl\u0259ri \u0259hat\u0259 edir v\u0259 i\u015f\u00e7il\u0259rin \u0259m\u0259khaqq\u0131n\u0131n vergiy\u0259 c\u0259lb olunmas\u0131na t\u0259sir g\u00f6st\u0259rmir\u201d -m\u0259lumatda qeyd edilib.<\/p>\n<div class=\"pvc_clear\"><\/div><p id=\"pvc_stats_37784\" class=\"pvc_stats total_only  \" data-element-id=\"37784\" style=\"\"><i class=\"pvc-stats-icon small\" aria-hidden=\"true\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" version=\"1.0\" viewBox=\"0 0 502 315\" preserveAspectRatio=\"xMidYMid 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g\u0259lirl\u0259r, o c\u00fcml\u0259d\u0259n reklam g\u0259lirl\u0259ri v\u0259 d\u00f6vl\u0259t t\u0259r\u0259find\u0259n veril\u0259n maddi yard\u0131mlar vergid\u0259n azad edilib. H\u0259m\u00e7inin bu vergi g\u00fcz\u0259\u015ftl\u0259rinin m\u00fcdd\u0259ti 2026-c\u0131 il yanvar\u0131n 1-d\u0259n etibar\u0259n daha 3 il uzad\u0131l\u0131b. Bununla yana\u015f\u0131, Az\u0259rbaycanda 2019-cu ild\u0259n q\u00fcvv\u0259d\u0259 olan v\u0259 \u00f6z\u0259l sektorda \u00e7al\u0131\u015fanlar \u00fc\u00e7\u00fcn [&hellip;]<\/p>\n","protected":false},"author":102,"featured_media":37785,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rop_custom_images_group":[],"rop_custom_messages_group":[],"rop_publish_now":"no","rop_publish_now_accounts":{"facebook_814248095719313_290895648089111":"","facebook_814248095719313_303892083114784":""},"rop_publish_now_history":[{"account":"facebook_814248095719313_290895648089111","service":"facebook","timestamp":1767873403,"status":"error"},{"account":"facebook_814248095719313_303892083114784","service":"facebook","timestamp":1767873403,"status":"error"}],"rop_publish_now_status":"done","footnotes":""},"categories":[15],"tags":[],"class_list":["post-37784","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cmiyyt"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Media subyektl\u0259ri vergid\u0259n azadd\u0131r, b\u0259s jurnalistl\u0259r? -\u00a0R\u018fSM\u0130 - DogruSoztv.Az<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dogrusoztv.az\/?p=37784\" \/>\n<meta property=\"og:locale\" content=\"az_AZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Media subyektl\u0259ri vergid\u0259n azadd\u0131r, b\u0259s jurnalistl\u0259r? -\u00a0R\u018fSM\u0130 - DogruSoztv.Az\" \/>\n<meta property=\"og:description\" content=\"2023-c\u00fc ild\u0259n etibar\u0259n media subyektl\u0259rinin media f\u0259aliyy\u0259ti \u00fczr\u0259 \u0259ld\u0259 etdikl\u0259ri g\u0259lirl\u0259r, o c\u00fcml\u0259d\u0259n reklam g\u0259lirl\u0259ri v\u0259 d\u00f6vl\u0259t t\u0259r\u0259find\u0259n veril\u0259n maddi yard\u0131mlar vergid\u0259n azad edilib. H\u0259m\u00e7inin bu vergi g\u00fcz\u0259\u015ftl\u0259rinin m\u00fcdd\u0259ti 2026-c\u0131 il yanvar\u0131n 1-d\u0259n etibar\u0259n daha 3 il uzad\u0131l\u0131b. 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