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Maliyyə sanksiyaları, cərimə və faizlər müəssisənin gəlirindən çıxılırmı?
27 İyul 2024

VERGİLƏR

SOSİAL-İQTİSADİ ONLAYN QƏZET

Maliyyə sanksiyaları, cərimə və faizlər müəssisənin gəlirindən çıxılırmı?

Mövzu ilə bağlı “vergiler.az”ın sualına maliyyə-mühasibat üzrə ekspert Xalid Cəfərov aydınlıq gətirir: 
 

Vergi öhdəliklərinin yerinə yetirilməməsi halında müəssisələrə maliyyə sanksiyaları və cərimələr tətbiq oluna bilər. Lakin bu sanksiya və cərimələr müəssisələrin gəlirdən çıxılan xərclərinə aid edilmir. Vergi Məcəlləsinin 119.1-ci maddəsinə əsasən, aşağıdakı vergilərin, faizlərin, maliyyə sanksiyalarının və cərimələrin gəlirdən çıxılmasına yol verilmir:

- Azərbaycan Respublikasının və ya digər dövlətlərin ərazilərində ödənilmiş mənfəət vergisi və ya gəlirdən hesablanan hər hansı digər vergi;

- bu Məcəllə və digər qanunlarla müəyyən edilmiş qaydada hesablanmış faizlər, maliyyə sanksiyaları və inzibati cərimələr (gəlirin əldə edilməsi ilə bağlı mülki hüquq müqavilələri üzrə faizlər, dəbbə pulu (cərimə), icranın gecikdirilməsi ilə əlaqədar vurulmuş zərərin əvəzinin ödənilməsi və digər analoyi cərimələr istisna olmaqla).

Misal: “XX” MMC-yə Vergi Məcəlləsinin 58.4 maddəsinin (vergi ödəyicisi tərəfindən ƏDV üzrə qeydiyyat məcburi olduğu halda, qeydiyyat olmadan fəaliyyət göstərilməsi) tələbinin pozulmasına görə 35.000 manat cərimə tətbiq edilib. MMC bu cərimə məbləğini gəlirindən çıxa bilməz.

VergiSığorta məbləğinin gəlirdən çıxılması VergiMəcburi dövlət sosial sığorta haqları üzrə borcların silinməsi VergiSadələşdirilmiş verginin ödəyicilərinə vergi güzəşti 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?