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Turagentlərin gəlirlərinin vergiyə cəlb edilməsi
27 İyul 2024

VERGİLƏR

SOSİAL-İQTİSADİ ONLAYN QƏZET

Turagentlərin gəlirlərinin vergiyə cəlb edilməsi

Vergilər Nazirliyinin mövzuya dair şərhində bildirilir ki, Vergi Məcəlləsinin 218.5.10-cu maddəsinə əsasən, vergi ödəyicisi kimi vergi orqanında uçotda olmayan şəxslərə (əhaliyə) göstərilən xidmətlərdən başqa, xidmətlərin göstərilməsini həyata keçirən şəxslərin (bu Məcəllənin 218.4.1-ci və 220.10-cu maddələrində nəzərdə tutulan şəxslər tərəfindən xidmətlərin göstərilməsi istisna olmaqla) sadələşdirilmiş vergi ödəyicisi olmaq hüququ yoxdur.

Əsasən aviabilet və turpaketlərin satışı ilə məşğul olan agentlər də sadələşdirilmiş vergi ödəyicisi olmaq hüququnu itirərək mənfəət və ya gəlir vergisinin ödəyicisi olublar. Artıq ötən ildən aviabilet və turpaketlərin satışını həyata keçirən hüquqi şəxslər mənfəət vergisinin ödəyicisi kimi fəaliyyət göstərirlər. Turagentlərin vergi tutulan gəlirləri əldə olunan komisyon haqlarından (alış və satış qiyməti arasındakı fərq) ibarətdir.

Aviabilet və tur paketlərinin komisyon qaydada satışını həyata keçirən şəxslər tərəfindən əldə olunan komisyon haqlarının həcmi 200.000 manatdan artıq olduqda həmin şəxslər növbəti ayın ilk 10 günü ərzində ƏDV məqsədləri üçün qeydiyyata dair ərizə verməyə borcludur.

Turagentlər tərəfindən tətbiq edilən komisyon haqları turpaketlərin və ya aviabiletlərin alışı ilə satışı arasındakı fərq kimi müəyyən edilir. Tutaq ki, agent bileti 100 manata alır və 110 manata satır. Bu zaman 10 manat gəlir əldə edir. Bununla yanaşı, satışa görə 5 faiz komissiya (100*5%=5 manat) alır. Nəticədə turagentin 1 biletdən cəmi gəliri 15 (10+5) manat olur.

Vergi Məcəlləsinin 102.1.30-cu maddəsinə əsasən, mikro sahibkarlıq subyekti olan fərdi sahibkarların sahibkarlıq fəaliyyətindən gəlirinin 75 faizi vergidən azad edilib. Bu müddəa illik gəlirləri 200.000 manatdan az olan turagentlərə şamil edilir.

Misal: Tutaq ki, turagentin bilet satışından əldə etdiyi illik gəliri 12 min manat olub. Bu məbləğ 200 min manatdan az olduğu üçün həmin vergi ödəyicisi mikro sahibkarlıq subyekti hesab olunur. Buna görə də vergi ödənişlərində 75 faiz güzəşt əldə edir. Bu halda sahibkarın 9 min manatlıq gəliri vergidən azad edilir:

12.000 - 9000 = 3000 manat
3000 x 20% = 600 manat.

Deməli, illik gəliri 12 min manat olan turagent cəmi 600 manat vergi ödəməlidir.

Fərqanə ALLAHVERDİQIZI

VergiSığorta məbləğinin gəlirdən çıxılması VergiMəcburi dövlət sosial sığorta haqları üzrə borcların silinməsi VergiSadələşdirilmiş verginin ödəyicilərinə vergi güzəşti VergiBankdan xarici valyuta alan vergi ödəyicisi üçün məzənnə fərqi xərc kimi nəzərə alınırmı? VergiTorpaqların barteri zamanı tərəflərin ödəyəcəyi vergi məbləğinin hesablanması VergiYanlış ödənilmiş məcburi dövlət sosial sığorta məbləğinin geri qaytarılması VergiTəsisçiyə olan borc məbləğlərinin qaytarılması qaydası VergiMal mübadiləsi zamanı vergitutma VergiMüharibə veteranlarının vergi güzəşti hansı tarixdən hesablanır? VergiQeyri-kommersiya təşkilatlarının qeydiyyatı necə aparılır?