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ƏDV qeydiyyatının ləğv olunması qaydası
24 Oktyabr 2020

VERGİLƏR

SOSİAL-İQTİSADİ ONLAYN QƏZET

ƏDV qeydiyyatının ləğv olunması qaydası

Xəbər verdiyimiz kimi, bu ilin 7 ayında Azərbaycanda 7 min 116 yerli investisiyalı məhdud məsuliyyətli cəmiyyət qeydiyyata alınıb. Onlardan 6 min 167-si elektron qeydiyyat xidmətindən istifadə ediblər. Hesabat dövründə elektron qeydiyyatdan keçənlərin xüsusi çəkisi artaraq 86,7 faizə yüksəlib. Onların sırasında əlavə dəyər vergisinin (ƏDV) ödəyicisi olan şəxslər də yer alıb.

Bəs qeydiyyatın ləğv edilməsi proseduru necə həyata keçirilir? Məsələn, ƏDV qeydiyyatında olan fiziki şəxs 5 ildən çoxdur ki, heç bir fəaliyyəti yoxdur. Həmin şəxs ƏDV qeydiyyatının ləğv edilməsi üçün nə etməlidir?

Suala Vergilər Nazirliyindən cavab verilib. Bildirilib ki, Vergi Məcəlləsinin 158.1-ci maddəsinə əsasən, vergi ödəyicisi, o cümlədən bu Məcəllənin 218.1.2-ci və ya 218.1.3-cü maddələrində göstərilən şəxslər (bu Məcəllənin 16.3-cü maddəsində nəzərdə tutulan hallar istisna edilməklə) ƏDV-yə cəlb olunan əməliyyatlar aparmağı dayandırırsa, ƏDV-nin məqsədləri üçün qeydiyyatın ləğv olunmasına dair ərizə verməyə borcludur. Bu halda, ƏDV-nin məqsədləri üçün qeydiyyatın ləğv edilməsi vergi ödəyicisinin vergi tutulan əməliyyatlarını tam dayandırdığı gün qüvvəyə minir.

Bununla yanaşı, vergi ödəyicisinin vergiyə cəlb olunan əməliyyatlarının ümumi məbləği əvvəlki tam 12 təqvim ayı ərzində 100 min manatdan çox deyilsə, bu Məcəllənin 158.1-ci maddəsində nəzərdə tutulan hallar istisna edilməklə, vergi ödəyicisi ƏDV-nin məqsədləri üçün son qeydiyyatın qüvvəyə mindiyi tarixdən etibarən bir il keçdikdən sonrakı istənilən vaxt qeydiyyatın ləğv olunmasına dair ərizə verə bilər. ƏDV-nin məqsədləri üçün qeydiyyatın ləğv olunması vergi orqanına qeydiyyatın ləğv edilməsinə dair ərizənin verildiyi gün qüvvəyə minir.

Qeyd olunanlara əsasən, vergi ödəyicisinin vergiyə cəlb edilən əməliyyatlarının həcmi əvvəlki tam 12 təqvim ayı ərzində (fəaliyyətini və digər vergi tutulan əməliyyatlarını müvəqqəti dayandırdığı aylar da daxil olmaqla) 100 min manatdan çox olmadığından ƏDV-nin məqsədləri üçün qeydiyyatın ləğv olunması barədə ərizə təqdim edilməklə Vergi Məcəlləsinin 158.2-ci maddəsinə uyğun olaraq ƏDV qeydiyyatı ləğv edilir.