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Vergilər Nazirliyinə yeni səlahiyyətlər verildi
15 Fevral 2025

VERGİLƏR

SOSİAL-İQTİSADİ ONLAYN QƏZET

Vergilər Nazirliyinə yeni səlahiyyətlər verildi

Prezident İlham Əliyevin mayın 15-də imzaladığı fərmanla Vergilər Nazirliyinə yeni səlahiyyətlər verilib. Bu fərmanla "Alkoqollu içkilər, etil (yeyinti) spirti və tütün məmulatı istehsalının, saxlanmasının, idxalının və satışının tənzimlənməsi haqqında", "Dərman vasitələri haqqında" Azərbaycan Respublikası Qanununun tətbiq edilməsi barədə", "Dini etiqad azadlığı haqqında" Azərbaycan Respublikasının Qanununa əlavələr və dəyişikliklər edilməsi barədə" Azərbaycan Respublikası Qanununun tətbiq edilməsi haqqında", "Dini etiqad azadlığı haqqında" Azərbaycan Respublikasının Qanununda dəyişikliklər edilməsi barədə" Qanunun tətbiqi haqqında" və "Dərman vasitələri haqqında" Azərbaycan Respublikasının Qanununda dəyişikliklər edilməsi barədə" Azərbaycan Respublikasının Qanununun tətbiqi haqqında" qanunların tətbiq edilməsi barədə fərmanlarda dəyişikliklər edilib.

Qanunvericiliyə əsasən, nəzarət markası ilə markalanmış dini təyinatlı ədəbiyyatın (kağız və elektron daşıyıcılarda), audio və video materialların, mal və məmulatların, eləcə də dini məzmunlu başqa məlumat materiallarının satışı yalnız müvafiq icra hakimiyyəti orqanının razılığı ilə yaradılmış ixtisaslaşdırılmış satış məntəqələri vasitəsilə həyata keçirilir. Yeni fərmanda edilmiş dəyişikliklə müvafiq icra hakimiyyəti orqanı kimi Vergilər Nazirliyi nəzərdə tutulur.

"Dərman vasitələri haqqında" Qanunun tətbiq edilməsi barədə" fərmanda edilən dəyişikliyə əsasən, dərman vasitələrinin keyfiyyəti, effektivliyi və təhlükəsizliyi üzərində dövlət nəzarəti ilə nəzarət markalarını Vergilər Nazirliyi hazırlayacaq. "Alkoqollu içkilər, etil (yeyinti) spirti və tütün məmulatı istehsalının, saxlanmasının, idxalının və satışının tənzimlənməsi haqqında" fərmanda edilən dəyişikliyə əsasən, aksiz markalarının sifarişi, onların satışı və uçotunun aparılması da Nazirlər Kabineti tərəfindən təsdiq edilmiş qaydalara uyğun olaraq, Vergilər Nazirliyinə həvalə edilib.

Qeyd edək ki, əvvəllər bütün bu səlahiyyətlər Maliyyə Nazirliyinə verilmişdi.

VergiAtası əlil olan şəxsə əmlak vergisinə görə güzəşt verilirmi? VergiDaşınmaz əmlak alan şəxslər üçün ƏDV-nin geri qaytarılması qaydaları VergiƏvvəlki tarixə ƏDV qeydiyyatı üçün müraciət etmək mümkündürmü? Vergiİşçilərə ödənilən yemək xərcinə görə gəlir vergisi tutulmalıdırmı? VergiYanlış ödənilmiş məcburi dövlət sosial sığorta məbləğinin geri qaytarılması VergiFərdi qaydada foto, audio-video xidmətləri göstərən şəxs ƏDV ödəyicisi ola bilərmi? VergiMənzilin kirayəsinə görə vergini kim ödəməlidir? VergiFərdi şəkildə hüquqi xidmət göstərən fiziki şəxslərin öhdəlikləri VergiYük gömrük bəyannamələri haqqında vergi oqranına məlumat verilməsi VergiTəsis sənədlərinə edilən dəyişikliklər necə rəsmiləşdirilir?