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Vergi hesab-fakturası ilə bağlı dəyişiklik ediləcək
5 Dekabr 2024

VERGİLƏR

SOSİAL-İQTİSADİ ONLAYN QƏZET

Vergi hesab-fakturası ilə bağlı dəyişiklik ediləcək

Milli Məclisdə birinci oxunuşda qəbul edilmiş 2020-ci il büdcəsi layihəsi paketinə Vergi Məcəlləsinə təklif olunan dəyişikliklər də daxil edilib. Dəyişikliklərdən biri də əlavə dəyər vergisi (ƏDV) ilə bağlı əməliyyatların vaxtının dəqiqləşməsini nəzərdə tutur. Maliyyə mütəxəssisisi, ekspert Vüqar Mirheydərov Vergi Məcəlləsinin 166-cı maddəsinin yeni redaksiyası ilə bağlı bildirib ki, hazırda qüvvədə olan redaksiyada ƏDV tutulan əməliyyatın vaxtı bu tarixlərdən biri kimi müəyyənləşdirilir: ödəmə tarixi, elektron hesab-fakturanın verilmə tarixi, malların təhvil verilmə tarixi, xidmətlərin göstərilməsi və ya işlərin görülməsi, malların göndərilməsinin başlama tarixi:

"Bu tarixlərdən məhz hansının seçilməsi ödəmənin nə vaxt aparıldığı, malların nə vaxt təhvil verildiyi, nə vaxt elektron vergi hesab-fakturası təqdim edilməsindən asılıdır. Sözsüz ki, bu üsul çoxsaylı narazılıqlara səbəb olurdu. 2012-ci ildən bəri bu maddəyə hər hansı bir dəyişiklik qəbul edilməməsi isə belə bir təsəvvür yaradırdı ki, bu maddənin əsas məqsədi vergi ödəyicisini çaşdırmaq və ƏDV bəyannaməsinə qarşı mənfi rəy yaratmaqdır. Yeni dəyişikliklər bu fikirləri kökündən dəyişəcək".

Məcəlləyə dəyişikliklərlə bağlı irəli sürülən təkliflər qəbul edilərsə, 2020-ci ildən etibarən ƏDV-nin başqa bir atributu olan vergi hesab-fakturası da ləğv ediləcək. Bunun gözlənilən olduğunu vurğulayan V.Mirheydərov elektron qaimə-fakturaların dövriyyəsinin artması şəraitində, əlavə olaraq eyni məlumatları daxil edilən ikinci sənədin göndərilməsinə heç bir ehtiyac qalmadığını deyib: "2020-ci ildə malların alınmasını, xidmətlərin göstərilməsini və işlərin görülməsini təsdiq etmək üçün elektron qaimə-faktura göndərmək kifayət edəcək və onlayn kargüzarlığın iki müxtəlif bölməsi arasında qalıb vergi hesab-fakturasını göndərmək lazım olmayacaq".

Ekspert Vergi Məcəlləsinə əlavə olunan 71-2 maddəsini də təqdirəlayiq addım kimi dəyərləndirib. Həmin maddə malların alış-aktının (MAA-1 forması) elektron formasının istifadəyə verilməsini tənzimləyəcək. Elektron formanın çap edilib vergi orqanında uçotda olmayan şəxs tərəfindən imzalandığı halda kağız daşıyıcıda alış aktı tərtib edilməyəcək. Bu da vergi ödəyicilərinin işlərinin yüngülləşməsinə, vaxt itkisinin qarşısının alınmasına kömək edəcək.

Vergiİşğaldan azad edilmiş ərazilərdə uçota alınmayan şirkət vergi güzəştlərindən yararlana bilərmi? VergiSığorta məbləğinin gəlirdən çıxılması VergiArtıq ödənilmiş vergi məbləğinin geri qaytarılması VergiNəqliyyat vasitəsini icarəyə götürən müəssisənin hansı vergi öhdəliyi yaranır? Vergiİcarə götürülən obyektə çəkilən xərclər gəlirdən çıxılırmı? VergiMəzuniyyət haqqından məcburi dövlət sosial sığorta haqqının tutulması VergiBankdan xarici valyuta alan vergi ödəyicisi üçün məzənnə fərqi xərc kimi nəzərə alınırmı? VergiQuş ətinin satışı ƏDV-yə cəlb olunurmu? VergiMüharibə veteranlarının vergi güzəşti hansı tarixdən hesablanır? VergiFiziki şəxslərin əmlak vergisinə görə güzəştinin hesablanması