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İcarəyə götürülmüş əsas vəsaitlərin təmirinə çəkilən məsrəflərin gəlirdən çıxılan xərclərə aid edilməsi
23 Aprel 2024

VERGİLƏR

SOSİAL-İQTİSADİ ONLAYN QƏZET

İcarəyə götürülmüş əsas vəsaitlərin təmirinə çəkilən məsrəflərin gəlirdən çıxılan xərclərə aid edilməsi

Əmlakı icarəyə götürən şəxs tərəfindən icarəyə götürülmüş əsas vəsaitin təmirinə çəkilmiş xərclər həmin əsas vəsaitin onun balansında olub-olmamasından asılı olmayaraq gəlirdən çıxılmalıdırmı?

Vergilər Nazirliyi bununla bağlı bildirir ki, icarəyə götürülmüş və icarəyə götürənin balansında olmayan əsas vəsaitə icarəçi tərəfindən çəkilmiş təmir xərclərinin gəlirdən çıxılması Vergi Məcəlləsində nəzərdə tutulmamışdır.

İcarəyə götürülmüş əmlak icarəçinin balansında olduğu halda, həmin əsas vəsaitin təmirinə çəkilmiş xərclər Vergi Məcəlləsinin 115-ci maddəsi ilə müəyyən olunmuş norma daxilində gəlirdən çıxılan xərclərə aid edilir.

Eyni zamanda, əsas vəsait icarəçinin balansına götürülmədikdə və icarəyə götürülmüş əsas vəsaitin təmirinə çəkilmiş xərclər icarə haqqı ilə əvəzləşdirilmədikdə icarəçi tərəfindən çəkilmiş təmir xərcləri gəlirdən çıxılmır. İcarəyə götürülmüş əsas vəsaitin təmirinə çəkilmiş xərclər icarə haqqı ilə əvəzləşdirildikdə təmir xidmətinə görə xərclər icarə haqqı şəklində gəlirdən çıxılır.

Mülki Məcəlləsinin 680.1-ci maddəsinə əsasən, kirayəyə verən kirayəyə verilmiş əşyanın saxlanması və ya bərpası üçün kirayəçinin çəkdiyi zəruri xərclərin əvəzini ona ödəməyə borcludur.

Maliyyə Nazirliyinin Kollegiyasının 23 sentyabr 2014-cü il tarixli Qərarı ilə təsdiq edilmiş "Təmir məsrəflərinin mühasibat uçotunda əks etdirilməsinə dair Qaydalar"ının 5.7-ci bəndinə əsasən, icarəyə götürülmüş və uçota alınmamış əsas fondlar üzrə təmir işlərinin məbləği icarəyə verən tərəfindən ödənilir və ya icarə haqqının azaldılması yolu ilə icarəçinin öz vəsaitləri hesabına aparılır.

Bunlarla yanaşı, icarəyə götürülmüş əsas vəsaitlər üzrə çəkilmiş təmir xərclərinin həmin əsas vəsaitlər icarəçinin balansına götürülmədiyi halda, icarəçinin gəlirdən çıxılan xərclərinə aid edilməsi məsələsi ilə bağlı Azərbaycan Respublikasının Maliyyə Nazirliyinin 14.02.2020-ci il tarixli məktubunda qeyd edilib ki, icarəyə götürülmüş əsas vəsaitlər üzrə çəkilmiş təmir xərcləri həmin əsas vəsaitlər icarəçinin balansına götürülmədiyi halda icarəçinin təmir xərcləri gəlirdən çıxılmamalıdır.

Əlavə olaraq bildiririk ki, vergi qanunvericiliyində ziddiyyətli və aydın olmayan məqamlar yaradan məsələlər aşkarlandıqda həmin məsələlərin düzgün tənzimlənməsi ilə bağlı vahid yanaşmanın müəyyən edilməsi və vergi orqanı əməkdaşlarının, habelə vergi ödəyicilərinin məlumatlandırılması məqsədilə Vergi siyasəti Baş İdarəsi tərəfindən mütəmadi olaraq göstəriş məktubları hazırlanaraq aidiyyəti üzrə təqdim olunur.

VergiDividendlərə tətbiq edilən vergi güzəşti ilkin emissiyadan sonra öz aralarında alğı-satqı edən fiziki şəxslərə aiddirmi? VergiMikro sahibkarlıq subyektlərinə hansı güzəşt tətbiq edilir? Vergi“Vergi və hesabatlılıq” işçi qrupunun videokonfrans formatında iclası keçiriləcək VergiNaxçıvanda 1,5 mindən çox yeni vergi ödəyicisi qeydiyyata alınıb VergiMüharibə veteranı adı almış fiziki şəxslərə hansı vergi güzəşti tətbiq olunur? VergiƏDV-nin müvafiq hissəsi geri qaytarılmadıqda nə etməli? VergiOnlayn ticarətlə məşğul olan fiziki şəxsin hansı vergi öhdəlikləri yaranır? VergiYeni nəsil NKA-lar vasitəsilə dövriyyə 5,3 mlrd. manatdan çox olub VergiMənzil alınarkən ƏDV-nin geri qaytarılması bütün MTK-lara şamil olunur? VergiHansı vergi ödəyiciləri sadələşdirilmiş verginin ödəyicisi ola bilməz?