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Vergi təqvimi - 31 yanvar 2019-cu il
17 Yanvar 2021

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SOSİAL-İQTİSADİ ONLAYN QƏZET

Vergi təqvimi - 31 yanvar 2019-cu il

Muzdlu işlə əlaqədar ödəmə mənbəyində tutulan vergi

Muzdlu işlə əlaqədar ödəmə mənbəyində vergi tutan ƏDV və sadələşdirilmiş verginin ödəyicilərinin bu ödəmələr üzrə hesabat dövrü vergi ili, digər vergi ödəyicilərinin hesabat dövrü isə rübdür.

Muzdla işləyən fiziki şəxslərə ödəmələr verən hüquqi şəxslər və fərdi sahibkarlar muzdla işləyən fiziki şəxslərin hesablanmış aylıq gəlirinə gəlir vergisini hesablamalı və hesablanmış məbləği növbəti ayın 20-dən gec olmayaraq dövlət büdcəsinə ödəməlidirlər.

Muzdlu işlə əlaqədar ödəmə mənbəyində tutulan vergilər barədə bəyannaməni ƏDV və sadələşdirilmiş verginin ödəyiciləri hesabat ilindən sonrakı ilin yanvar ayının 31-dən gec olmayaraq, digərləri isə hesabat rübü başa çatdıqdan sonra növbəti ayın 20-dən gec olmayaraq vergi orqanına təqdim etməlidirlər.