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İcarəçinin balansındakı uçota alınmayan əsas vəsaitlərin təmir xərcləri ilə bağlı nələrə diqqət yetirilməlidir?
29 Mart 2024

VERGİLƏR

SOSİAL-İQTİSADİ ONLAYN QƏZET

İcarəçinin balansındakı uçota alınmayan əsas vəsaitlərin təmir xərcləri ilə bağlı nələrə diqqət yetirilməlidir?

1 yanvar 2022-ci ilə qədər icarəçinin balansındakı uçota alınmayan əsas vəsaitlərin təmirinə çəkilən xərc yalnız icarə haqqı ilə əvəzləşdirildikdə gəlirdən çıxılan xərclərə şamil edilirdi. Keçən ildən bu qayda dəyişdirilib. Dəyişikliyi “vergiler.az”a “Business Service Centre” şirkətinin maliyyə işləri üzrə mütəxəssisi Ziya Ağayev şərh edib.

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.

Amma təcrübədə rast gəlinən hallardan biri icarəyə verən şəxsin təmir xərclərini icarə haqqı ilə əvəzləşdirmək istəməməsidir. Misal üçün, vergi ödəyicisi hər hansı şəxsdən satış və ya restoran üçün ofis sahəsi icarəyə götürdükdə, adətən, həmin sahəni fəaliyyət göstərdiyi əraziyə uyğunlaşdırır. Bu zaman vergi ödəyicisi çəkdiyi təmir xərclərinin gəlirdən çıxılması ilə bağlı vergi qanunvericiliyində məhdudiyyətlər ilə qarşılaşırdı. Oxşar hala icarəyə götürülən avadanlıqların təmiri zamanı da rast gəlinirdi.

Son dəyişikliyə əsasən, vergi ödəyicisi balansındakı uçota alınmayan əsas vəsaitlər üzrə təmir xərclərini amortizasiya ayırmaları şəklində gəlirdən çıxılan xərclərə aid edə bilər. İcarəyə götürülən əsas vəsaitin hansı kateqoriyaya aid olması onun təmir xərclərinin həmin əsas vəsait üzrə amortizasiya normasının müəyyənləşdirilməsinə kömək edir.

Misal 1: Vergi ödəyicisi 2022-ci ildə ofis sahəsi icarəyə götürüb və təmirə 3.000 manat xərc çəkib. Vergi Məcəlləsinin 114.3.1-ci maddəsinə əsasən, binalar üçün amortizasiya norması 7 faizə qədər müəyyən edilib. Vergi ödəyicisi 2022-ci ildə 210 manat təmir xərcini gəlirdən çıxılan xərclərə aid edə bilər.

3.000 x 7 % = 210 manat.

Misal 2: İstehsal sahəsində fəaliyyət göstərən vergi ödəyicisi qurğu (avadanlıq) icarəyə götürüb və 2022-ci ildə onun təmirinə 2.000 manat xərc çəkib. Vergi Məcəlləsinin 114.3.2-ci maddəsinə əsasən, maşınlar və avadanlıqlar üzrə amortizasiya norması 20 faizədək müəyyən olunduğundan vergi ödəyicisi 400 manat təmir xərcini həmin vergi ilində gəlirdən çıxılan xərclərə aid etmək hüququna malikdir.

2.000 x 20 % = 400 manat.

Misal 3. Vergi ödəyicisi icarəyə götürülən nəqliyyat vasitəsinin təmirinə 2022-ci ildə 600 manat xərc çəkib. O, 2022-ci ildə nəqliyyat vasitəsinin aid olduğu kateqoriya üzrə 25 faiz dərəcə ilə kapitallaşdırılmış təmir xərcinə amortizasiya hesablaya bilər. Bu halda vergi ödəyicisinin 2022-ci ildə təmir xərci 150 manat təşkil etdiyindən ilin sonuna kapitallaşdırılmış təmir xərci 450 manat olacaq.

600x25% = 150 manat;
600 - 150 = 450 manat.

Təmir xərci üzrə kapitallaşdırılan məbləğ 500 manatdan aşağı olduğu üçün vergi ödəyicisi cari ildə həmin təmir xərcini gəlirdən tam çıxılan xərclərə aid edə bilər. Vergi Məcəlləsinin 114.8-ci maddəsinə əsasən, ilin sonuna əsas vəsaitin qalıq dəyəri 500 manatdan az olduqda qalıq dəyərinin məbləği gəlirdən çıxılır.

Təmir xərclərinin gəlirdən çıxılması ilə əlaqədar bir məqamı da yadda saxlamaq lazımdr. Təmir xərclərinin faktiki məbləği Vergi Məcəlləsinin 115.1-ci maddəsi ilə müəyyən olunan normalarla müəyyənləşdirilən məbləğdən az olduqda gəlirdən təmir xərclərinin faktiki məbləği çıxılır. Bu halda növbəti vergi illərində təmir xərclərinin gəlirdən çıxılan məbləğ həddi təmir xərclərinin faktiki məbləği ilə müəyyənləşdirilmiş hədd üzrə hesablanmış məbləği arasındakı fərq qədər artırılır.

Mövzu ilə bağlı digər maraqlı nüanslardan biri də Vergi Məcəlləsinin 114.3-1-ci və 114.3-2-ci maddələrinin tətbiqi ilə əlaqədardır. Həmin maddələrə əsasən, mikro və kiçik sahibkarlıq subyektləri sahibkarlıq fəaliyyətində istifadə etdikləri əsas vəsaitlərə münasibətdə amortizasiya ayırmalarını bu Məcəllənin 114.3-cü maddəsi ilə müəyyən edilən amortizasiya normalarına müvafiq olaraq 2 və 1.5 əmsalı tətbiq etməklə gəlirdən çıxmaq hüququna malikdirlər.

Misal 4. Mikro sahibkarlıq subyekti olan vergi ödəyicisi balansında olmayan binanın (ofis sahəsi) təmirinə 5.000 manat təmir xərci hesablayıb. Vergi Məcəlləsinin 114.3.1-ci maddəsinə əsasən, binalar, tikililər və qurğular üzrə amortizasiya normasının maksimal həddi 7 faiz müəyyən edilib. Vergi ödəyicisi mikro sahibkarlıq subyekti olduğu üçün kapitallaşdırlmış təmir xərcinə 2 əmsal tətbiq etməklə 700 manatı gəlirdən çıxılan xərclərə aid edə bilər.

5.000 x 7% = 350 manat;
350 x 2 = 700 manat.

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