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Sadələşdirilmiş vergi ödəyicisinin dividendə görə vergi öhdəliyi
19 İyul 2024

VERGİLƏR

SOSİAL-İQTİSADİ ONLAYN QƏZET

Sadələşdirilmiş vergi ödəyicisinin dividendə görə vergi öhdəliyi

Təcrübədə bir sıra hallarda sadələşdirilmiş vergi ödəyicilərinin əldə etdiyi satışdankənar gəlirlərin vergiyə cəlb edilməsi ilə bağlı suallar yaranır. Bu suallardan biri də sadələşdirilmiş vergi ödəyicisi olan şəxsin dividend gəlirlərinin vergiyə cəlb edilməsidir. Mövzu ilə bağlı vergi mütəxəssisi İlqar Əsədov “vergiler.az”a şərh verib.

Vergi Məcəlləsinin 13.2.12-ci maddəsində göstərilir ki, satışdankənar gəlirlər - digər müəssisələrin fəaliyyətində payçı kimi iştirakdan gəlir, müəssisəyə məxsus səhmlər, istiqrazlar və digər qiymətli kağızlardan əldə olunan gəlirlər, habelə mal və xidmət (iş) istehsalı və satışı ilə bilavasitə bağlı olmayan əməliyyatdan götürülən digər gəlirlər, o cümlədən cərimə və zərərin ödənilməsi şəkilində alınmış məbləğ, xarici valyuta əməliyyatları üzrə artan məzənnə fərqi, qanunvericiliyə müvafiq iddia müddəti keçmiş kreditor və deponent borc məbləğləridir. Gördüyümüz kimi, dividend gəlirləri də satışdankənar gəlirlərdir.

Vergi Məcəlləsinin 219.1-ci maddəsinə əsasən, hesabat dövrü ərzində, yəni rüb ərzində sadələşdirilmiş vergi ödəyicisi tərəfindən təqdim edilmiş mallara (işlərə, xidmətlərə) və əmlaka görə əldə edilmiş ümumi hasilatın, habelə satışdankənar gəlirlərin (ödəmə mənbəyində vergi tutulmuş gəlirlər istisna edilməklə) həcmi vergitutma obyektidir. Maddədən başa düşməli olduğumuz budur ki, sadələşdirilmiş vergi ödəyicisi həm gündəlik əsas fəaliyyətindən əldə etdiyi gəlirlərdən, həm də əsas və ya əlavə fəaliyyəti ilə bağlı olmayan, yəni satış ilə bağlı olmayan digər gəlirlərindən də vergi ödəməlidir. Burada əsas şərt gəlirin daha əvvəl vergiyə cəlb edilmiş olmamasıdır.

Dividend gəlirləri Vergi Məcəlləsinin 122-ci maddəsi ilə ödəmə mənbəyində 10 faiz vergiyə cəlb edilir. Bu həm fiziki, həm də hüquqi şəxslərə aiddir. Beləliklə, sadələşdirilmiş vergi ödəyicisi istər fiziki şəxs olsun, istər hüquqi şəxs – onun hər hansı hüquqi şəxsdə payı, səhmi vardırsa və buna görə dividend gəliri əldə edərkən ondan ödəmə mənbəyində vergi tutulmuşdursa, həmin gəlirdən bir daha ödəmə məbəyində vergi tutulmayacaqdır.

VergiBankdan xarici valyuta alan vergi ödəyicisi üçün məzənnə fərqi xərc kimi nəzərə alınırmı? VergiTorpaqların barteri zamanı tərəflərin ödəyəcəyi vergi məbləğinin hesablanması VergiYanlış ödənilmiş məcburi dövlət sosial sığorta məbləğinin geri qaytarılması VergiTəsisçiyə olan borc məbləğlərinin qaytarılması qaydası VergiMal mübadiləsi zamanı vergitutma VergiMüharibə veteranlarının vergi güzəşti hansı tarixdən hesablanır? VergiQeyri-kommersiya təşkilatlarının qeydiyyatı necə aparılır? VergiƏDV-nin bir hissəsinin geri qaytarılması hansı mallara aiddir? VergiNəqliyyat vasitəsini icarəyə götürən müəssisənin hansı vergi öhdəliyi yaranır? VergiVergi ödəyicisinin fəaliyyətinin aktivləşməsi hansı öhdəliklər yaradır?