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Vəfat edən işçiyə ödənilən dəfn pulundan gəlir vergisi tutulurmu?

15 Yanvar 2025

USD 1,7000 EUR 1,7513 GBP 2,0743 RUB 1,6667 TRY 0,0479 GEL 0,5977 UAH 0,0402

Vəfat edən işçiyə ödənilən dəfn pulundan gəlir vergisi tutulurmu?

16 Oktyabr 2021 11:36

Dövlət Vergi Xidmətindən “vergilər.az” saytına bildirilib ki, işçinin vəfatı ilə bağlı əmək müqaviləsinə xitam verildikdə vəfat edənin vərəsələrinə ödənilən orta aylıq əmək haqqının azı üç misli miqdarında müavinətin gəlir vergisindən azad edilməsi Vergi Məcəlləsində nəzərdə tutulmadığı üçün həmin müavinətdən ümumi qaydada gəlir vergisi tutulub dövlət büdcəsinə ödənilir.

Əsaslandırma: Vergi Məcəlləsinin 98-ci, 101-ci və 102-ci maddələri