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Mikro sahibkarlıq subyektlərinə hansı güzəşt tətbiq edilir?
19 May 2024

VERGİLƏR

SOSİAL-İQTİSADİ ONLAYN QƏZET

Mikro sahibkarlıq subyektlərinə hansı güzəşt tətbiq edilir?

Əgər hüquqi şəxslər mikro sahibkarlıqla məşğuldurlarsa, illik mənfəət vergisində onlar 75%-lik vergi güzəştindən istifadə edə bilərlərmi?
 

İqtisadiyyat Nazirliyi yanında Dövlət Vergi Xidmətindən bildirilib ki, mikro sahibkarlıq subyekti dedikdə dövriyyəsi 200 min manatadək olan, işçi sayı isə 10 nəfərdən çox olmayan şəxslər nəzərdə tutulur.
Vergi Məcəlləsinin 106.1.20-ci maddəsinə əsasən, müvafiq il üzrə orta aylıq muzdlu işçi sayı 3 nəfərdən az olmayan və məcburi dövlət sosial sığorta haqları üzrə borcu olmayan mikro sahibkarlıq subyekti olan hüquqi şəxslərin sahibkarlıq fəaliyyətindən əldə etdikləri mənfəətin 75%-nə güzəşt tətbiq olunur.

Əsas: Vergi Məcəlləsinin 106-cı maddəsi

VergiHüquqi şəxsin ünvan dəyişikliyi VergiƏfqanıstan müharibəsi veteranının həyat yoldaşına vergi güzəşti tətbiq olunurmu? Vergiİpoteka ilə alınan daşınmaz əmlaka görə ƏDV-nin geri qaytarılması VergiRepetitorluq xidməti göstərən fiziki şəxs vergi uçotuna necə alınır? VergiXarici ölkədə ödənilmiş vergilər Azərbaycanda nəzərə alınırmı? VergiFiziki şəxsin vergi orqanında uçota alınması vaxtı VergiQeyri-sahibkarlıq fəaliyyətindən əldə edilmiş gəlirlər hansılardır? VergiHansı halda xaricdə əldə olunan gəlirlərə görə vergi öhdəliyi yaranmır? VergiXarici ölkədə gəlir əldə edən şəxs VÖEN almalıdırmı? VergiXaricdə əldə edilən gəlirlərin vergiyə cəlb olunması