{"id":95835,"date":"2023-10-20T00:13:07","date_gmt":"2023-10-19T20:13:07","guid":{"rendered":"https:\/\/fedai.az\/?p=95835"},"modified":"2023-10-20T00:13:07","modified_gmt":"2023-10-19T20:13:07","slug":"h%c9%99lak-olmus-doyuscul%c9%99rin-ail%c9%99-uzvl%c9%99rin%c9%99-hansi-vergi-guz%c9%99sti-verilir","status":"publish","type":"post","link":"https:\/\/fedai.az\/?p=95835","title":{"rendered":"H\u0259lak olmu\u015f d\u00f6y\u00fc\u015f\u00e7\u00fcl\u0259rin ail\u0259 \u00fczvl\u0259rin\u0259 hans\u0131 vergi g\u00fcz\u0259\u015fti verilir?"},"content":{"rendered":"\n<p>H\u0259lak olmu\u015f, yaxud sonralar v\u0259fat etmi\u015f d\u00f6y\u00fc\u015f\u00e7\u00fcl\u0259rin ail\u0259 \u00fczvl\u0259rin\u0259 hans\u0131 vergi g\u00fcz\u0259\u015fti verilir?<\/p>\n\n\n\n<p>\u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n&nbsp;bildirilib ki, Vergi M\u0259c\u0259ll\u0259sinin 102.2.5-ci madd\u0259sin\u0259 \u0259sas\u0259n, h\u0259lak olmu\u015f, yaxud sonralar v\u0259fat etmi\u015f d\u00f6y\u00fc\u015f\u00e7\u00fcl\u0259rin dul arvadlar\u0131n\u0131n (\u0259rl\u0259rinin) v\u0259 \u00f6vladlar\u0131n\u0131n h\u0259r hans\u0131 muzdlu i\u015fd\u0259n vergi tutulmal\u0131 olan ayl\u0131q g\u0259liri 400 manat m\u0259bl\u0259\u011find\u0259 azald\u0131l\u0131r.<\/p>\n\n\n\n<p>Qeyd olunan g\u00fcz\u0259\u015ftd\u0259n faydalanmaq \u00fc\u00e7\u00fcn fiziki \u015f\u0259xs t\u0259r\u0259find\u0259n Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin 2001-ci il 4 yanvar tarixli 4 n\u00f6mr\u0259li Q\u0259rar\u0131 il\u0259 t\u0259sdiq edilmi\u015f \u201c\u018fm\u0259khaqq\u0131ndan tutulan vergi hesablanark\u0259n fiziki \u015f\u0259xsl\u0259rin vergi g\u00fcz\u0259\u015ftl\u0259ri h\u00fcququnun m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si \u00fc\u00e7\u00fcn s\u0259n\u0259dl\u0259rin Siyah\u0131s\u0131\u201dna \u0259sas\u0259n m\u00fcvafiq g\u00fcz\u0259\u015ft h\u00fcququnu t\u0259sdiq ed\u0259n s\u0259n\u0259dl\u0259r fiziki \u015f\u0259xsin \u0259m\u0259k kitab\u00e7as\u0131n\u0131n oldu\u011fu \u0259sas i\u015f yerin\u0259 t\u0259qdim edilm\u0259lidir. Bel\u0259 ki, h\u0259min siyah\u0131n\u0131n 1.5-ci b\u0259ndin\u0259 \u0259sas\u0259n, Az\u0259rbaycan Respublikas\u0131 S\u0259f\u0259rb\u0259rlik v\u0259 H\u0259rbi Xidm\u0259t\u0259 \u00c7a\u011f\u0131r\u0131\u015f \u00fczr\u0259 D\u00f6vl\u0259t Xidm\u0259tinin v\u0259siq\u0259si, \u018fm\u0259k v\u0259 \u018fhalinin Sosial M\u00fcdafi\u0259si Nazirliyi yan\u0131nda D\u00f6vl\u0259t Sosial M\u00fcdafi\u0259 Fondunun \u015f\u0259h\u0259r, rayon \u015f\u00f6b\u0259sinin v\u0259 ya \u201cDOST\u201d M\u0259rk\u0259zinin aray\u0131\u015f\u0131 v\u0259 m\u00fcvafiq olaraq M\u00fcdafi\u0259 Nazirliyinin, \u018fdliyy\u0259 Nazirliyinin, Daxili \u0130\u015fl\u0259r Nazirliyinin, Nax\u00e7\u0131van Muxtar Respublikas\u0131 \u018fdliyy\u0259 Nazirliyinin, D\u00f6vl\u0259t S\u0259rh\u0259d Xidm\u0259tinin, D\u00f6vl\u0259t T\u0259hl\u00fck\u0259sizliyi Xidm\u0259tinin, Xarici K\u0259\u015ffiyyat Xidm\u0259tinin aray\u0131\u015flar\u0131 Vergi M\u0259c\u0259ll\u0259sinin 102.2.5-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f g\u00fcz\u0259\u015ft h\u00fcququnu t\u0259sdiq ed\u0259n s\u0259n\u0259dl\u0259rd\u0259ndir.<\/p>\n\n\n\n<p>Qeyd olunanlara \u0259sas\u0259n, g\u00fcz\u0259\u015ft h\u00fcququnun \u0259ld\u0259 edilm\u0259si il\u0259 ba\u011fl\u0131 m\u00fcraci\u0259t ed\u0259n fiziki \u015f\u0259xsin valideynl\u0259rinin h\u0259lak olmu\u015f, yaxud sonralar v\u0259fat etmi\u015f d\u00f6y\u00fc\u015f\u00e7\u00fc olmas\u0131 m\u00fcvafiq orqanlar t\u0259r\u0259find\u0259n verilmi\u015f s\u0259n\u0259dl\u0259rd\u0259 (aray\u0131\u015flarda) g\u00f6st\u0259rilm\u0259lidir<\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u0259lak olmu\u015f, yaxud sonralar v\u0259fat etmi\u015f d\u00f6y\u00fc\u015f\u00e7\u00fcl\u0259rin ail\u0259 \u00fczvl\u0259rin\u0259 hans\u0131 vergi g\u00fcz\u0259\u015fti verilir? \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n&nbsp;bildirilib ki, Vergi M\u0259c\u0259ll\u0259sinin 102.2.5-ci madd\u0259sin\u0259<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,12],"tags":[],"class_list":["post-95835","post","type-post","status-publish","format-standard","hentry","category-gundm","category-sosial"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/fedai.az\/index.php?rest_route=\/wp\/v2\/posts\/95835","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fedai.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fedai.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fedai.az\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/fedai.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=95835"}],"version-history":[{"count":1,"href":"https:\/\/fedai.az\/index.php?rest_route=\/wp\/v2\/posts\/95835\/revisions"}],"predecessor-version":[{"id":95837,"href":"https:\/\/fedai.az\/index.php?rest_route=\/wp\/v2\/posts\/95835\/revisions\/95837"}],"wp:attachment":[{"href":"https:\/\/fedai.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=95835"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fedai.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=95835"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fedai.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=95835"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}