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Yaşayış və qeyri-yaşayış sahələrini təqdim edən şəxslərin vergi öhdəliyi
19 Oktyabr 2021

VERGİLƏR

SOSİAL-İQTİSADİ ONLAYN QƏZET

Yaşayış və qeyri-yaşayış sahələrini təqdim edən şəxslərin vergi öhdəliyi

Mülkiyyətində olan yaşayış və qeyri-yaşayış sahələrini təqdim edən şəxs hansı verginin ödəyicisi olmalıdır?

Suala Vergilər Nazirliyi tərəfindən aydınlıq gətirilərək bildirilir ki, Vergi Məcəlləsinin müddəalarına əsasən, mülkiyyətində olan yaşayış və qeyri-yaşayış sahələrinin təqdim edilməsini həyata keçirən şəxslər sadələşdirilmiş verginin ödəyiciləridir.

Hüquqi şəxs tərəfindən balansında olan daşınmaz əmlakın təqdim edilməsi zamanı həmin əmlakın təqdim olunması üzrə müqaviləni təsdiq edən notarius tərəfindən ödəmə mənbəyində sadələşdirilmiş vergi hesablanaraq dövlət büdcəsinə ödənilir. Bu təqdimetmədən əldə olunan gəlirlər mənfəət vergisi məqsədləri üçün vergi tutulan gəlirlərə aid edilmir.