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Vergi ödəyiciləri hansı halda əmlak vergisindən azad edilir?
25 Fevral 2024

VERGİLƏR

SOSİAL-İQTİSADİ ONLAYN QƏZET

Vergi ödəyiciləri hansı halda əmlak vergisindən azad edilir?

Bir çox vergi ödəyicilərinin balansında kombaynlar, traktorlar, saxlanma bunkerləri, digər bu qəbildən olan kənd təsərrüfatı texnikaları və anbarlar mövcuddur. Bunlar əmlak vergisindən azaddırmı?Mövzunu sərbəst auditor Altay Cəfərov “vergiler.az”a şərh edir.

Vergi Məcəlləsinin 199.9-cu maddəsinə əsasən, kənd təsərrüfatı məhsullarının istehsalı ilə məşğul olan (o cümlədən sənaye üsulu ilə) hüquqi və fiziki şəxslər həmin fəaliyyət prosesində istifadə olunan əmlaka görə 2014-cü il yanvarın 1-dən 10 il müddətinə əmlak vergisini ödəməkdən azaddırlar.

Maddənin tələbinə əsasən:

- güzəşt tədbiq edilməsi üçün vergi ödəyicisi olan hüquqi və fiziki şəxs hökmən kənd təsərrüfatı ilə məşğul olmalıdır;
- kənd təsərrüfatı ilə məşğul olan vergi ödəyicisinin bu fəaliyyətində istifadə etdiyi istənilən əmlakı əmlak vergisindən azaddır.

Misal 1: “AA” MMC-nin torpaq sahəsi və torpaq sahəsinin əkilib-becərilməsi üçün kombaynı, traktoru, digər texnikaları, həmçinin, anbar sahəsi mövcuddur. Şirkət 2021-ci ildə kənd təsərrüfatı fəaliyyəti ilə məşğul olub və müəyyən gəlirlər əldə edib. Bu halda 2021-ci üçün əmlak vergisi bəyannaməsini təqdim etdikdə bəyannamənin əlavəsində 199.9-cu maddəyə istinad edərək, yuxarıda sadaladığım və kənd təsərrüfatı fəaliyyəti ilə bağlı olan digər əmlakı əmlak vergisindən azad edəcək.

Misal 2: “AA” MMC-nin 1-ci misalda olduğu kimi torpaq sahəsi və əmlakı vardır. Ancaq şirkətin torpaq sahəsi olmasına baxmayaraq müəyyən səbəblərdən 2021-ci ildə kənd təsərrüfatı fəaliyyəti ilə məşğul ola bilməyib. Bu halda MMC əmlak vergisindən azad edilə bilərmi?

Torpaq sahəsi, kənd təsərrüfatı məhsullarının istehsalı üçün əmlakı olduğuna görə şirkətin niyyəti və məqsədi faktiki olaraq bu fəaliyyətlə məşğul olmaqdır. Bu fəaliyyətdən gəliri olmasa da, şirkətə 2021-ci ilin əmlak vergisi bəyannaməsində güzəşt tətbiq edilir.

Misal 3: “AA” MMC-nin torpaq və əmlakı vardır. MMC faktiki olaraq 2021-ci ildə heç bir kənd təsərrüfatı fəaliyyəti ilə məşğul olmayıb və məhsul istehsal etməyən şirkət texnikalarını və torpaq sahəsini icarəyə verib, icarə haqqı əldə edib. Bu halda ona həmin güzəşt verilirmi?

Bu kimi hallarda Vergi Məcəlləsinin 199.9-cu maddəsi üzrə güzəşt tətbqi edilmir. Çünki şirkətin əsas fəaliyyətinin, əsas profilinin kənd təsərrüfatı məhsullarının istehsalı olmasına baxmayaraq, faktiki olaraq kənd təsərrüfatı məhsullarının istehsalında istifadə edəcəyi əmlakı başqa fəaliyyətə, yəni icarə fəaliyyətinə yönəldib. Ona görə də 2021-ci ildə əmlak vergisini ödəməli və bunu əmlak vergisi bəyannaməsində göstərməlidir.

Misal 4: Hüquqi şəxsin mülkiyyətində, hansısa bir münasibətlə istifadəsində torpaq sahəsi olmasa da, balansında əkinçilik üçün lazım olan kənd təsərrüfatı texnikaları vardır. Bu halda ona güzəşt verilməyəcək. Çünki faktiki olaraq əkinçiliklə məşğul ola bilməsi, kənd təsərrüfatı məhsulları istehsalı üçün torpaq sahəsi yoxdur.

Misal 5: Yuxarıdakı misalın davamı kimi hüquqi şəxsin mülkiyyətində torpaq sahəsi yoxdur, amma icarə əsasında torpaq sahəsini istifadə edir. Bu halda 199.9-cu maddə üzrə ona əmlak vergisi üzrə güzəşt tətbiq ediləcək.

VergiHansı halda əyləncə və yemək xərcləri gəlirdən çıxıla bilər? İqtisadiyyatXalid Kərimli: “Daxildə emal prosedurunun tətbiqində məqsəd ixracın stimullaşdırılmasıdır” İqtisadiyyatPərviz Heydərov: “Daxildə emal proseduru ixracın xüsusi çəkisinin artmasına səbəb olacaq” İqtisadiyyatEyyub Kərimli: “Rəqabət Məcəlləsi iqtisadiyyat üçün yeni imkanlar yaradacaq” VergiQeyri-neft sektorunun özəl bölməsində əmək müqavilələrinin sayı 898 minə çatıb VergiAktiv ƏDV ödəyicilərinin sayı 14,4 faiz artıb Vergiİstehlakçılara 154,2 milyon manat ƏDV məbləği geri qaytarılıb VergiHansı vergi ödəyiciləri işğaldan azad edilmiş ərazinin rezidenti sayılmır? VergiHansı halda şirkət sadələşdirilmiş verginin ödəyicisi olmaq hüququnu saxlayır? VergiHesabın bağlanılması və digər filialda yeni hesabın açılması üçün banka təkrar müraciət olunmalıdırmı?