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Bəzi müəssisə, idarə və təşkilatlar 10 il müddətinə vergidən azad edilib
31 Oktyabr 2020

VERGİLƏR

SOSİAL-İQTİSADİ ONLAYN QƏZET

Bəzi müəssisə, idarə və təşkilatlar 10 il müddətinə vergidən azad edilib

Elm, təhsil, səhiyyə, idman və mədəniyyət sahəsində fəaliyyət göstərən müəssisə, idarə və təşkilatlar vergidən azad olunub. Baş Nazir Əli Əsədov “Azərbaycan Respublikası Vergi Məcəlləsinin 106.1.18-ci maddəsinə uyğun olaraq, vergidən azadolunma məqsədləri üçün elm, təhsil, səhiyyə, idman və mədəniyyət sahələrində fəaliyyət göstərən müəssisə, idarə və təşkilatların Meyarları”nın təsdiq edilməsi barədə” Qərar imzalayıb. Qərarar əsasən, “Azərbaycan Respublikası Vergi Məcəlləsinin 106.1.18-ci maddəsinə uyğun olaraq, vergidən azadolunma məqsədləri üçün elm, təhsil, səhiyyə, idman və mədəniyyət sahələrində fəaliyyət göstərən müəssisə, idarə və təşkilatların Meyarları” təsdiq edilib. Aidiyyəti dövlət orqanlara (qurumlara) Qərarın 1-ci hissəsi ilə təsdiq edilmiş Meyarlara cavab verən müəssisə, idarə və təşkilatların siyahısını hər il üzrə rəsmi internet səhifələrində yerləşdirmələri tapşırılıb.

Qeyd edək ki, Vergi Məcəlləsinin 106.1.18-ci maddəsinə əsasən, paylarının (səhmlərinin) 51 və daha artıq faizi birbaşa və ya dolayısı ilə dövlətə məxsus olan hüquqi şəxslər və dövlətin adından yaradılan publik hüquqi şəxslər istisna olmaqla, vergiödəyicisinin hesabat ilinin mənfəətinin 10 faizindən çox olmayan hissəsinin müvafiq icra hakimiyyəti orqanının müəyyən etdiyi orqan (qurum) tərəfindən müəyyən edilən meyarlara cavab verən elm, təhsil, səhiyyə, idman və mədəniyyət sahəsində fəaliyyət göstərən müəssisə, idarə və təşkilatlara köçürülən hissəsi – 2019-cu il yanvarın 1-dən 10 il müddətinə vergidən azaddır. Bu maddənin müddəaları yalnız nağdsız qaydada ödənilən xərclərə münasibətdə tətbiq edilir.