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Sadələşdirilmiş verginin ödəyicisinin öhdəliyi

27 İyul 2024

USD 1,7000 EUR 1,8459 GBP 2,1868 RUB 0,0200 TRY 0,0513 GEL 0,6266 UAH 0,0413

Sadələşdirilmiş verginin ödəyicisinin öhdəliyi

18 Fevral 2019 13:41

Xırda istehsal fəaliyyəti ilə məşğul olan fərdi sahibkar sadələşdirilmiş verginin ödəyicisi olmaqla 2 faiz dərəcə ilə vergi ödəyə bilərmi?

Vergi Məcəlləsinin 2019-cu il yanvarın 1-dən qüvvəyə minmiş müddəalarına əsasən, işçi sayı 10 nəfərdən çox olan, istehsal fəaliyyətini həyata keçirən şəxslərin sadələşdirilmiş verginin ödəyicisi olmaq hüququ yoxdur. Qeyd edilənlərə uyğun olaraq, işçi sayı 3 nəfər olan istehsal fəaliyyətini həyata keçirən fərdi sahibkar sadələşdirilmiş verginin ödəyicisi kimi fəaliyyət göstərə bilər.

Əsas: Vergi Məcəlləsi, 218.5.8-ci maddə