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İcarəyə götürülmüş əsas vəsaitlərə çəkilən təmir xərclərinin gəlirdən çıxılması
14 İyul 2024

VERGİLƏR

SOSİAL-İQTİSADİ ONLAYN QƏZET

İcarəyə götürülmüş əsas vəsaitlərə çəkilən təmir xərclərinin gəlirdən çıxılması

İcarəyə götürülmüş əsas vəsaitlərə icarəyə verən tərəfindən təmir xərci çəkilərsə və ya icarəçi tərəfindən çəkilmiş təmir xərci icarə haqqı ilə əvəzləşdirilərsə, bu xərc icarəçi tərəfindən gəlirdən çıxılırmı? Suala Vergi və Dövlət Qulluğu üzrə Tədris Mərkəzinin rəhbəri Təhməz Qaçayev aydınlıq gətirir.

Vergi Məcəlləsinin 115.5- ci.maddəsinə uyğun olaraq, əsas vəsaitlərin icarəyə götürülməsi müddətləri, şərtləri, habelə onların təmiri üzrə xərclər qanunvericilikdə nəzərdə tutulmuş qaydada icarəyə verənlə icarəçi arasında bağlanılan müqavilədə razılaşdırılır.

Vergi Məcəlləsinin 115.6-ci maddəsində qeyd edilib ki, icarəyə götürülmüş əsas vəsaitlər icarəçinin balansında uçota alınmadıqda və ya təmir işləri icarəyə verənin hesabına aparıldıqda, yaxud icarəçinin hesabına aparılaraq, icarə haqqı ilə əvəzləşdirildikdə icarəçiyə bu Məcəllənin 115.4-cü maddəsinin müddəaları tətbiq edilmir.

Misal 1: Müəssisə icarəyə götürdüyü və əvvəlki ilin sonuna qalıq dəyəri (amortizasiya çıxıldıqdan sonra) 100.000 manat olan binanın təmirinə 12.000 manat xərc çəkmişdir. Çəkilmiş təmir xərcini icarə haqqı ilə əvəzləşdirmişdir (icarə haqqı 20.000 manat olarsa – 12.000= 8.000 manat ödəmiş olacaq). Bu halda çəkilən təmir xərcini müəssisə gəlirindən çıxılan xərclərə aid etməyəcək.

Misal 2: Müəssisə tərəfindən icarəyə götürülən və əvvəlki ilin sonuna qalıq dəyəri (amortizasiya çıxıldıqdan sonra) 100.000 manat olan binanın təmirinə icarəyə verən tərəfindən 12.000 manat xərc çəkilmişdir. Bu halda da icarəyə götürən tərəf çəkilmiş təmir xərcini gəlirindən çıxılan xərclərə aid etməyəcək.
Sual oluna biər ki, icarəyə götürülmüş əsas vəsaitlərə icarəçi tərəfindən çəkilən və icarə haqqı ilə əvəzləşdirilməyən təmir xərcləri gəlirdən çıxılan xərclərə aid ediləcəkmi?

Vergi Məcəlləsinin 115.6-1 ci maddəsinə əsasən, icarəçinin balansında uçota alınmayan əsas vəsaitlərin təmirinə çəkilən və icarə haqqı ilə əvəzləşdirilməyən, yaxud icarəyə verən tərəfindən əvəzi ödənilməyən xərclər icarəçi tərəfindən kapitallaşdırılaraq təmir edilən əsas vəsaitin aid olduğu kateqoriya üzrə bu Məcəllənin 114.3-cü maddəsində müəyyən edilmiş amortizasiya dərəcəsi ilə amortizasiya olunur.

Misal 3: Müəssisə icarəyə götürdüyü və əvvəlki ilin sonuna qalıq dəyəri (amortizasiya çıxıldıqdan sonra) 100.000 manat olan binanın təmirinə 12.000 manat xərc çəkmiş, təmir xərcini icarə haqqı ilə əvəzləşdirməmişdir. Bu halda, çəkilən təmir xərcləri kapitallaşdırılaraq amortizasiya ayırmaları şəklində gəlirdən çıxılacaq. Yəni icarəçi 12.000 təmir xərcini, binalar üzrə amortizasiya ayırmasının dərəcəsi 7 faiz olduğu üçün 12.000 x 7% = 840 manat şəklində gəlirindən çıxacaq. Növbəti il üçün bu məbləğ (12.000-840) x 7% olacaq və s.

Belə bir nəticəyə gəlmək olar ki, təmir xərci icarə haqqı ilə əvəzləşdirilmədikdə çəkilmiş təmir xərci kapitallaşdırılaraq əsas vəsaitlərin hər bir kateqoriyası üzrə müəyyən olunmuş amortizasiya dərəcələrinə uyğun olaraq amortizasiya olunub gəlirdən çıxılmalıdır.

Məsələn:

-maşın və avadanlıqlar üzrə 20 faizədək;

-yüksək texnologiyalar məhsulu olan hesablama texnikaları üzrə 25 faizədək;

-nəqliyyat vasitələri üzrə 25 faziədək.

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?