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“Malların ixrac qeydi ilə satışı Qaydası” qeyri-neft məhsulları istehsal edən istehsalçılara və ixracatçılara şamil olunur
4 Dekabr 2020

VERGİLƏR

SOSİAL-İQTİSADİ ONLAYN QƏZET

“Malların ixrac qeydi ilə satışı Qaydası” qeyri-neft məhsulları istehsal edən istehsalçılara və ixracatçılara şamil olunur

Nazirlər Kabinetinin Qərarı ilə “Malların ixrac qeydi ilə satışı Qaydası” təsdiq edilib.
İqtisadiyyat Nazirliyi yanında Dövlət Vergi Xidmətinin şöbə rəisi Elnur Yusifovun sözügedən Qərarla bağlı şərhini təqdim edir.
E.Yusifov bildirib ki, “Malların ixrac qeydi ilə satışı Qaydası” Azərbaycan Respublikası ərazisində istehsal olunmuş və ixrac üçün nəzərdə tutulan məhsulların istehsalçısı ilə qeyri-neft məhsullarının ixracatı sahəsində təcrübəsi olan peşəkar ixracatçılar arasında əməkdaşlığın şərtlərini müəyyən edir və işgüzar münasibətlərini tənzimləyir.
Onun sözlərinə görə, “Malların ixrac qeydi ilə satışı Qaydası”nda ixrac qeydi ilə satış həyata keçirən şəxsə (istehsalçıya) və ixrac qeydi ilə alınan malların ixracını həyata keçirən şəxsə (ixracatçıya) dair tələblər, malların ixrac qeydi ilə satışına aid edilməyən şəxslər və əməliyyatlara nəzarət, ixrac qeydi ilə malların ixracının həyata keçirilməsi prosesinə nəzarət tədbirləri öz əksini tapır: “Bu imkandan yararlanmaq üçün istehsalçı və ixrac qeydi ilə alınan malların ixracını həyata keçirən şəxs (ixracatçı) Qaydada onlar üçün müəyyən edilmiş tələblərə cavab verməlidirlər. Qaydanın 3-cü hissəsində müəyyən edilmiş şəxslər və əməliyyatlar istisna olmaqla, Qayda ölkə ərazisində qeyri-neft məhsulları istehsal edən bütün istehsalçılara və ixracatçılara şamil olunur. İstehsalçı ixrac üçün nəzərdə tutulan məhsulu ixracatçıya təqdim edərkən Vergi Məcəlləsinin 165.1.9-cu maddəsinə müvafiq olaraq ƏDV-yə (0) dərəcə ilə cəlb olunur.
Şöbə rəisi qeyd edib ki, bu mexanizm ixracatçının ixrac edəcəyi malların alışına görə ödəməli olduğu ƏDV-nin məbləği qədər dövriyyə vəsaitinə qənaət etməsinə şərait yaradır və inzibatçılıq yükünü azaldır.