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Cari vergi ödəmələri haqqında arayış yeni qaydada təqdim ediləcək
20 İyun 2024

VERGİLƏR

SOSİAL-İQTİSADİ ONLAYN QƏZET

Cari vergi ödəmələri haqqında arayış yeni qaydada təqdim ediləcək

Artıq oktyabrın 1-dən vergi ödəyiciləri 3-cü rüb üçün cari vergi ödəmələrinin hesablanması haqqında arayışı vergi orqanlarına təqdim etməyə başlayıblar. Bu yaxınlarda Vergilər Nazirliyi həmin arayışların formasında müəyyən dəyişikliklər edib:151.5 metodunu seçən vergi ödəyiciləri üçün nəzərdə tutulan bölmə digərindən ayrılaraq ayrıca bölmədə verilib. İndi hər bir üsula dair bütün məlumatlar ayrıca blokda yığılır. 

Vergi ödəyiciləri mənfəətin və vergi ödənişlərinin hesablanmasının əvvəlki qaydası ilə müqayisədə yeni formanın daha rahat və əlverişli olduğunu bildirirlər. Maliyyə mütəxəssisi, ekspert Vüqar Mirheydərov cari vergi ödəmələrinin hesablanması haqqında arayışın tərtib edilməsi qaydasını izah edib: "Bir daha xatırlatmaq istəyirəm ki, gəlirin (mənfəətin) hesablanması artan yekun əsasında aparılmalıdır. Yəni ayrıca üçüncü rüb deyil, ilin əvvəlindən üçüncü rübün axırına kimi əldə etdiyiniz gəliri (mənfəəti) formanın müvafiq xanasında qeyd etməlisiniz. Tutaq ki, birinci rübdə 2.000 manat, ikincidə 3.000 manat, üçüncüsündə 2.000 manat gəliriniz (mənfəətiniz) olubsa, 296-cı sütunda bu məbləğlərin cəmini, yəni 7.000 manat göstərməlisiniz. 297-ci sütunda, aşağıda göstərilən düstura uyğun olaraq mövcud vergi ödənişinin dəyərini müstəqil hesablamalı və qeyd etməlisiniz:

Cari Vergi Ödənişləri = 7000 * 20% * 75% = 1050 manat.

Qeyd etdiyiniz məbləğ düzgün hesablandığı halda, sistem avtomatik olaraq 298-ci sütunu Vergi Məcəlləsinin 102.1.30 və 106.1.20-ci maddələrində nəzərdə tutulan güzəştləri nəzərə alaraq (mikro-biznes subyektləri olan fiziki və hüquqi şəxslərin mənfəətinin 75 faiz mənfəət vergisindən azad edilməsi) hesablayır və doldurur:

1050 * 25% = 262,50 manat.

Bundan sonra "İrəli" düyməsini sıxaraq arayışı göndərmək olar. Həmin məbləğdən əvvəlki rüblərdə ödənilən vergi məbləğləri çıxıldıqdan sonra qalan hissə oktyabrın 15-dək vergi orqanının hesabına ödənilməlidir. Əgər fərq mənfi alınıbsa, 3-cü rüb üzrə heç bir ödəniş etməyə ehtiyac yoxdur. Eyni zamanda 3-cü rüb üzrə cari vergi ödəmələrinin hesablanması haqqında arayış oktyabrın 15-dək elektron qaydada və ya kağız formatda vergi orqanlarına təqdim edilməlidir.

VergiƏDV-dən azadolunma haqqında e-sertifikat kimlərə verilir? VergiSəhiyyə müəssisəsinə ianə edilən vəsaitlərə vergi güzəşti VergiMövsümi turizm fəaliyyəti ilə məşğul olan fiziki şəxsin vergi öhdəlikləri VergiTəhvil-təslim aktı itirildiyi halda alıcı həmin məbləğdən imtina edə bilərmi? VergiVergi ödəyicisi xarici ölkədəki bank hesabı ilə əməliyyatlar apardıqda hansı sanksiya ilə üzləşə bilər? VergiSosial şəbəkədən gəlir əldə edən şəxslərin vergi öhdəliyi VergiVergi uçotuna durmayan fiziki şəxsin məsuliyyəti VergiKənd təsərrüfatı məhsulları idxal edən vergi ödəyicisi ƏDV-ni necə əvəzləşdirə bilər? VergiFəaliyyəti olmayan fiziki şəxs VÖEN-ni necə dayandıra bilər? VergiTaksi fəaliyyəti ilə məşğul olan fiziki şəxslərin vergi və sosial ödənişləri