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Sahibkarlıq fəaliyyəti subyektlərinə xidmət göstərən sahibkarın vergi öhdəliyi

27 İyul 2024

USD 1,7000 EUR 1,8459 GBP 2,1868 RUB 0,0200 TRY 0,0513 GEL 0,6266 UAH 0,0413

Sahibkarlıq fəaliyyəti subyektlərinə xidmət göstərən sahibkarın vergi öhdəliyi

10 Sentyabr 2019 17:17

Fərdi sahibkar kimi sahibkarlıq fəaliyyəti subyektlərinə vergi və maliyyə məsələləri üzrə məsləhət xidmətləri göstərən şəxslərə hansı vergi növü tətbiq edilir?

Suala Vergilər Nazirliyi tərəfindən aydınlıq gətirilərək bildirilib ki, Vergi Məcəlləsinin bu ilin yanvarından qüvvəyə minmiş müddəalarına əsasən, vergi və maliyyə məsələləri üzrə məsləhət xidmətləri göstərən şəxslərin sadələşdirilmiş verginin ödəyicisi olmaq hüququ yoxdur.

Sahibkarlıq subyektlərinə sözügedən xidmətləri göstərən fərdi sahibkar gəlir vergisinin ödəyicisi kimi fəaliyyət göstərir.