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Hansı hallarda vergi orqanı bazar qiyməti tətbiq edə bilər?
18 İyun 2024

VERGİLƏR

SOSİAL-İQTİSADİ ONLAYN QƏZET

Hansı hallarda vergi orqanı bazar qiyməti tətbiq edə bilər?

Suala iqtisadçı ekspert Anar Bayramov aydınlıq gətirir: 
 

Vergi Məcəlləsinin 14-cü maddəsinə əsasən, bazar qiyməti nəzərə alınmaqla vergilərin hesablanması aşağıdakı hallarda həyata keçirilə bilər:

1. Barter (mal mübadiləsi), idxal-ixrac əməliyyatları aparıldıqda;

Məsələn, vergi orqanının qərarına uyğun olaraq, idxal zamanı malların dəyəri bazar qiymətlərinə əsasən müəyyən edilə bilər. Bu zaman ödənilən və büdcədən əvəzləşdirilən ƏDV məbləği də məhz həmin dəyərdən hesablanacaq. Sonrakı mərhələdə, yəni respublika ərazisində satış zamanı hesablanmalı olan vergi məbləği də həmin gömrük dəyərindən aşağı olmayan dəyərdən hesablanır. Bu zaman gömrük orqanı qanunvericilikdə nəzərdə tutulmuş metodla, vergi orqanı isə mütəxəssis, ekspert dəvət etməklə vergiləri bazar qiymətlərini tətbiq etməklə hesablamaq hüququna malikdir.

2. Təsərrüfat əqdləri qarşılıqlı surətdə asılı olan şəxslər arasında həyata keçirildikdə;

Təsisçisi eyni olan hüquqi şəxslər mülki hüququn ayrı-ayrı subyektləri olmaqla, vergitutma məqsədləri üçün qarşılıqlı surətdə asılı olan şəxslər sayılır. Təsərrüfat əqdləri qarşılıqlı surətdə asılı olan şəxslər arasında həyata keçirildikdə vergilərin hesablanması bazar qiyməti nəzərə alınmaqla həyata keçirilir.

Qeyd edək ki, Vergi Məcəlləsinin 18-ci maddəsinə əsasən, aşağıdakılar qarşılıqlı surətdə asılı olan şəxslər sayılır:

- bir şəxs digər şəxsin əmlakında (nizamnamə kapitalında) bilavasitə və ya dolayısı ilə iştirak edirsə və onun iştirak payı və ya səs hüququ azı 20 faizdirsə;

- bir şəxs özünün xidməti vəziyyətinə görə digər şəxsə tabedir və ya bir şəxs digər şəxsin bilavasitə və ya dolayısı ilə nəzarətindədir;

- şəxslər üçüncü şəxsin birbaşa və ya dolayısı ilə nəzarətindədir;

- şəxslər üçüncü şəxsə birbaşa və ya dolayısı ilə birgə nəzarət edirlər;

- Vergi Məcəlləsinin 13.2.7-ci maddəsində göstərilən ailə üzvləri.

3. 30 gün ərzində vergi ödəyicilərinin eyni xüsusiyyətli və ya eyni cinsli mallara (işə, xidmətə) tətbiq etdikləri qiymətlərin səviyyəsi, Vergi Məcəlləsinin 14.6.1-ci maddəsinin tələbləri nəzərə alınmaqla, bazarda eyni (analoji) mal (iş, xidmət) üçün müvafiq əməliyyatlar zamanı təşəkkül tapan qiymətlərin səviyyəsindən 30 faizdən çox (aşağı və yuxarı) fərqləndikdə.

Misal 1: “AA”MMC mart ayının 10-da eyni tipli avandanlığı bir vergi ödəyicisinə bazar qiyməti olaraq 2.000 manata, mart ayının 15-də isə digər vergi ödəyicisinə 40 faiz endirim etməklə 1.200 manata təqdim edib. Bu halda vergi orqanlarının “AA” MMC-nin təqdim etdiyi 1.200 manatlıq avandanlığa görə bazar qiymətini əsas götürməklə vergiləri 2.000 manatdan hesablamaq hüququ vardır.

4. Müəssisənin əmlakı qalıq dəyərindən artıq qiymətə sığortalandığı halda;

Misal 2: “4” MMC 20.000 manat qalıq dəyərində olan əmlakı 30.000 manata sığortalayıb. İlin sonunda əmlak vergisinin hesablanması zamanı vergi orqanı vergitutma obyekti olan dəyəri 20.000 manat, yoxsa 30.000 manat götürməli, ya bazar qiymətinə əsasən hesablamalıdır?

Vergi Məcəlləsinin tələblərinə uyğun olaraq, əmlakın qalıq dəyərindən artıq qiymətə sığortalanması zamanı əmlakın dəyəri bazar qiymətindən aşağı qiymətləndirilərək əmlak vergisi hesablandığı təqdirdə, vergi orqanı vergi tədbirləri zamanı əmlak vergisini bazar qiymətini nəzərə almaqla yenidən hesablamaq hüququna malikdir.

5. Daşınmaz əmlakın (sahibkarlıq fəaliyyəti məqsədləri üçün istifadə olunmayan yaşayış fondu istisna olmaqla) vergitutma məqsədləri üçün aylıq icarə haqqının məbləğinin müəyyən edilməsi zərurəti yarandıqda;

Misal 3: Bəyannamədə Bakının Nizami küçəsində 200 kvadratmetrlik ərazi üçün aylıq icarə haqqı 200 manat göstərilib. Vergi orqanı bu zaman bazar qiymətini müəyyənləşdirmək hüququna malikdir.
Bir məsələni də qeyd edək ki, malın (işin, xidmətin) bazar qiyməti müəyyənləşdirilərkən və təsbit olunarkən malın (işin, xidmətin) bazar qiymətləri və birja kotirovkaları haqqında rəsmi məlumat mənbələrindən, dövlət və yerli hakimiyyət orqanlarının məlumat bazalarından, vergi ödəyicilərinin dövlət vergi orqanlarına verdikləri məlumatdan, yaxud reklam mənbələrindən və digər müvafiq məlumatlardan istifadə edilir.

Mənbə: Anar Bayramov: “Vergi uçotu” kitabı

VergiƏDV-dən azadolunma haqqında e-sertifikat kimlərə verilir? VergiSəhiyyə müəssisəsinə ianə edilən vəsaitlərə vergi güzəşti VergiMövsümi turizm fəaliyyəti ilə məşğul olan fiziki şəxsin vergi öhdəlikləri VergiTəhvil-təslim aktı itirildiyi halda alıcı həmin məbləğdən imtina edə bilərmi? VergiVergi ödəyicisi xarici ölkədəki bank hesabı ilə əməliyyatlar apardıqda hansı sanksiya ilə üzləşə bilər? VergiSosial şəbəkədən gəlir əldə edən şəxslərin vergi öhdəliyi VergiVergi uçotuna durmayan fiziki şəxsin məsuliyyəti VergiKənd təsərrüfatı məhsulları idxal edən vergi ödəyicisi ƏDV-ni necə əvəzləşdirə bilər? VergiFəaliyyəti olmayan fiziki şəxs VÖEN-ni necə dayandıra bilər? VergiTaksi fəaliyyəti ilə məşğul olan fiziki şəxslərin vergi və sosial ödənişləri