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Dəyişiklikdən sonra faiz gəlirlərindən ödəmə mənbəyində vergi necə hesablanacaq?
8 Dekabr 2024

VERGİLƏR

SOSİAL-İQTİSADİ ONLAYN QƏZET

Dəyişiklikdən sonra faiz gəlirlərindən ödəmə mənbəyində vergi necə hesablanacaq?

Dəyişiklik mahiyyət etibarilə faiz gəliri əldə edən müəssisələrə aiddir. Belə ki, dəyişiklikdən əvvəl faiz gəlirlərinin sahibi mənfəəti vergiyə cəlb olunan müəssisə və ya qeyri-rezidentin daimi nümayəndəliyi olduğu halda, Vergi Məcəllənin 123.1 -ci maddəsinə uyğun olaraq ödəmə mənbəyində vergi tutulmuş faiz gəlirlərini alan həmin müəssisə və ya qeyri-rezidentin daimi nümayəndəliyi ilin nəticələrinə görə hesabladığı verginin məbləğini, ödəmə mənbəyində verginin tutulduğunu təsdiq edən sənədləri təqdim etmək şərtilə bu mənbədə ödənilmiş verginin məbləği qədər azaldırdı. Dəyişiklikdən sonra isə faiz gəliri əldə edən müəssisələrin faiz gəlirlərinin ödəmə mənbəyində deyil, ümumi mənfəətdə vergiyə cəlb olunması həyata keçiriləcək və faiz gəlirləri üzrə vergitutmada vahid mexanizm tətbiq olunacaq. 

Ödəmə mənbəyində faizlərdən vergi tutulması

Ödəmə mənbəyində faizlərdən vergi tutulması ilə bağlı Vergi Məcəlləsində bu ilin may ayında dəyşiklik olunub. Dəyişikliyin əsas müddəalarını “vergiler.az”a “Business Service Centre” şirkətinin maliyyə və mühasibat işləri üzrə layihə rəhbəri Elnur Səmədzadə şərh edir.

Ödəmə mənbəyində faizlərdən vergi tutulması Vergi Məcəlləsinin 123-cü maddəsi ilə tənzimlənir. “Vergi Məcəlləsində dəyişiklik edilməsi haqqında” 13 may 2022-ci il tarixli 534-VIQD nömrəli Azərbaycan Respublikasının Qanunu əsasında həmin maddəyə dəyişikliklər edilib. Vergi Məcəlləsinin yeni qüvvəyə minmiş 123.1-ci maddəsinə əsasən, rezident fiziki şəxsə, qeyri-rezident fiziki şəxsin Azərbaycan Respublikasındakı daimi nümayəndəliyinə (maliyyə lizinqini həyata keçirən fiziki şəxslər istisna olmaqla) və Azərbaycan Respublikasında daimi nümayəndəliyi olmayan qeyri-rezidentə rezident tərəfindən və ya qeyri-rezidentin daimi nümayəndəliyi tərəfindən, yaxud bu cür nümayəndəliyin adından ödənilən faizlərdən, o cümlədən maliyyə lizinqi əməliyyatları üzrə ödənilən ssuda faizlərindən gəlir Vergi Məcəllənin 13.2.16-cı maddəsinə uyğun olaraq Azərbaycan mənbəyindən əldə edilmişdirsə, Vergi Məcəllənin 102.1.22-ci və 102.1.22-2-ci maddələrində nəzərdə tutulmuş güzəşt nəzərə alınmaqla ödəniş mənbəyində 10 faiz dərəcə ilə vergi tutulur.Dəyişikliyin mahiyyətini daha aydın təsəvvür etmək üçün həm dəyişkilikdən əvvəli, həm də sonranı əks etdirən misalları nəzərdən keçirək.

Dəyişiklikdən əvvəl:

Misal 1: “A” MMC ilə “B” bankı arasında bağlanılmış müqaviləyə əsasən “A” MMC banka illik 10 faiz dərəcə ilə 50.000 manat məbləğində əmanət yerləşdirmişdir. Bank ilin sonunda “A” MMC-nin 5.000 manat (50.000,00*10%) faiz gəlirindən ödəmə mənbəyində 10% dərəcə ilə yəni, 500 manat vergi tutmuş, 4.500 manatı isə “A” MMC- yə ödəmişdir. “A” MMC- nin həmin il üzrə gəlirlərinin (o cümlədən faiz gəlirlərinin) 300.000 manat, gəlirdən çıxılan xərclərinin isə 200.000 manat olduğunu hesab etsək, ilin nəticələrinə görə “A” MMC 20.000 manat ((300.000 – 200.000) x 20%) mənfəət vergisi ödəməli idi. Lakin “A” MMC- nin faiz gəlirindən ödəmə mənbəyində 500 manat vergi tutulduğundan, həmin il üzrə büdcəyə 19.500 manat (20.000-500) vergi ödəyəcəkdi.

Dəyişiklikdən sonra:

Misal 2: “A” MMC ilə “B” bankı arasında bağlanılmış müqaviləyə əsasən “A” MMC banka illik 10 faiz dərəcə ilə 50.000 manat məbləğində əmanət yerləşdirmişdir. Bank ilin sonunda “A” MMC- nin 5.000 manat (50.000,00*10%) faiz gəlirini tam həcmdə ona ödəyir. “A” MMC-nin həmin il üzrə gəlirlərinin (o cümlədən faiz gəlirlərinin) 300.000 manat, gəlirdən çıxılan xərclərinin isə 200.000 manat olduğunu hesab etsək, ilin nəticələrinə görə “A” MMC 20.000 manat ((300.000 – 200.000) x 20%) mənfəət vergisi ödəyəcəkdir.

Göründüyü kimi, Vergi Məcəlləsinin 123.1-ci maddəsinə edilmiş dəyişikliyin mahiyyəti hüquqi şəxslərin faiz gəlirlərinin vergidən azad edilməsi deyil, həmin şəxslərin faiz gəlirlərinin vergiyə cəlb edilməsi mexanizminin təkmilləşdirilməsi ilə bağlıdır.

“Vergi Məcəlləsində dəyişiklik edilməsi haqqında” 13 may 2022-ci il tarixli Qanunun 2-ci maddəsində əsasən, dəyişikliklər 2022-ci il yanvarın 1-dən tətbiq edilir. Qanun 13 may 2022-ci ildə qəbul edildiyindən və 10 iyun 2022-ci ildə qüvvəyə mindiyindən Vergi Məcəlləsinin 150-ci maddəsinin tələblərinə uyğun olaraq 2022-ci ilin 1-ci rübü ərzində hüquqi şəxslərə ödənilən faiz gəlirlərindən ödəmə mənbəyində vergi tutulmuşdur. Dəyişikliyin 1 yanvar 2022- ci il tarixdən qüvvəyə mindiyini nəzərə alaraq, 2022- ci ilin 1-ci rübü üzrə hüquqi şəxslərin faiz gəlirindən ödəmə mənbəyində tutulan vergilər bank və ya digər müəssisələr tərəfindən müvafiq dövr üçün dəqiqləşdirilmiş hesabat təqdim edilməklə yenidən hesablanmalıdır.

VergiTəsis sənədlərinə edilən dəyişikliklər necə rəsmiləşdirilir? Vergiİşğaldan azad edilmiş ərazilərdə uçota alınmayan şirkət vergi güzəştlərindən yararlana bilərmi? VergiSığorta məbləğinin gəlirdən çıxılması VergiArtıq ödənilmiş vergi məbləğinin geri qaytarılması VergiNəqliyyat vasitəsini icarəyə götürən müəssisənin hansı vergi öhdəliyi yaranır? Vergiİcarə götürülən obyektə çəkilən xərclər gəlirdən çıxılırmı? VergiMəzuniyyət haqqından məcburi dövlət sosial sığorta haqqının tutulması VergiBankdan xarici valyuta alan vergi ödəyicisi üçün məzənnə fərqi xərc kimi nəzərə alınırmı? VergiQuş ətinin satışı ƏDV-yə cəlb olunurmu? VergiMüharibə veteranlarının vergi güzəşti hansı tarixdən hesablanır?