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Ödəmə mənbəyində verginin tutulması
19 Mart 2024

VERGİLƏR

SOSİAL-İQTİSADİ ONLAYN QƏZET

Ödəmə mənbəyində verginin tutulması

Ödəmə mənbəyində vergi Azərbaycan Respublikası Vergi Məcəlləsində vergilərin bir növü kimi nəzərdə tutulmayıb, gəlir əldə edən şəxs əvəzindən bu gəliri ödəyən şəxsin ödədiyi vergilər hesab olunur. Mövzunu maliyyə mütəxəssisi Vüqar Mirheydərov şərh edir.

Qeyri-rezident hüquqi şəxslərin və fərdi sahibkarların Azərbaycan mənbəyindən əldə olunan gəlirlərindən rezident vergi ödəyiciləri tərəfindən müvafiq vergilər tutulur, bəyan edilir və büdcəyə ödənilir. Bundan əlavə, Vergi Məcəlləsində rezident vergi ödəyicisindən Azərbaycan daxilində ödəniş həyata keçirərkən fiziki şəxslərin gəlirinin ödəmə mənbəyində tutulmasını nəzərdə tutan xüsusi hallar mövcuddur.

Vergi Məcəlləsinin 13.2.16.14-1 maddəsinə əsasən, güzəştli vergi tutulan ölkələrdə təsis edilmiş (qeydiyyatdan keçmiş) şəxslərə, o cümlədən digər ölkələrdə olan filial və ya nümayəndəliklərinə, habelə güzəştli vergi tutulan ölkələrdə olan bank hesablarına rezidentlərin və qeyri-rezidentlərin Azərbaycan Respublikasındakı daimi nümayəndəlikləri tərəfindən birbaşa və ya dolayısı ilə edilən ödənişlər Azərbaycan mənbəyindən gəlir hesab edilir. Ona görə də bu cür əməliyyatlar ödəmə mənbəyindən tutulan vergi məqsədləri baxımından vergitutma obyekti kimi qəbul edilir.

Misal: Tutaq ki, "A" MMC-yə Çin şirkətindən təklif gəlir ki, digər ölkədəki şirkətdən aldığı malı Çində yerləşən bir şirkətdən daha ucuz qiymətə alsın. Bu halda, nəzərə almaq lazımdır ki, Çin şirkətlərinin əksəriyyəti bank hesablarını güzəştli vergi tutulan vergi ölkəsi siyahısına daxil edilmiş Honkonqdakı banklarda açırlar, bəzi şirkətlərin isə özləri Honkonqda təsis edilirlər. Bu o deməkdir ki, "A" şirkəti malın haradan alınması barədə qərar qəbul edərkən Çin şirkətinin təklif etdiyi qiymətə büdcəyə ödəyəcəyi 10 faizlik vergini də əlavə etməli olduğunu nəzərə almalıdır. Əks halda, vergi xidməti bu əməliyyat üzrə verginin ödənilməsini aşkar etdikdə həmin vergi öhdəliyi, üstəlik də 50 faizlik maliyyə sanksiyası hesablayacaq. Ölkədə fəaliyyət göstərən bankların hər ay güzəştli vergi tutulan ölkələrə edilən köçürmələr barədə Dövlət Vergi Xidmətinə məlumat verdiyini nəzərə alsaq, belə əməliyyatların gözdən yayınmağna ümid etmək böyük səhv olar.

Vergi Məcəlləsinin 128.2 maddəsinə əsasən, güzəştli vergi tutulan xarici ölkə dedikdə, vergi dərəcəsi bu Məcəllədə müəyyən edilmiş dərəcədən 2 dəfə və ya daha az olan və (və ya) maliyyə məlumatını, yaxud əmlakın faktiki sahibi və ya gəlir (mənfəət) götürən barədə sirri qorumaq imkanı verilmiş şirkətlər haqqında məlumatın məxfiliyinə dair qanunun mövcud olduğu ölkə başa düşülür. Həmin ölkələrin siyahısı hər il müvafiq icra orqanı tərəfindən təsdiq edilir. Hazırda qüvvədə olan siyahıya 40 ölkə, o cümlədən Honkonq, Lixtenşteyn, Monako, Panama kimi ölkələr daxildir. Siyahının tam variantı ilə Dövlət Vergi Xidmətinin internet saytında tanış olmaq mümkündür.

Fəxriyyə İKRAMQIZI

Vergiİtirilmiş istifadəçi kodu, parol və şifrənin bərpası hansı qaydada mümkündür? VergiYaşayış binalarındakı mənzillər vergitutma obyekti sayılırmı? İqtisadiyyatEldəniz Əmirov: “Dövlət zəmanəti ilə verilən kreditlər daha etibarlıdır” VergiFaizsiz borclar hansı formada vergiyə cəlb olunur? 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