{"id":95979,"date":"2023-10-24T12:45:08","date_gmt":"2023-10-24T08:45:08","guid":{"rendered":"https:\/\/fedai.az\/?p=95979"},"modified":"2023-10-24T12:45:09","modified_gmt":"2023-10-24T08:45:09","slug":"muharib%c9%99-veteranlarina-hansi-vergi-guz%c9%99stl%c9%99ri-olunur","status":"publish","type":"post","link":"https:\/\/fedai.az\/?p=95979","title":{"rendered":"M\u00fcharib\u0259 veteranlar\u0131na hans\u0131 vergi g\u00fcz\u0259\u015ftl\u0259ri olunur?"},"content":{"rendered":"\n<p>M\u00f6vcud qanunvericilikd\u0259 m\u00fcharib\u0259 i\u015ftirak\u00e7\u0131lar\u0131n\u0131n bir s\u0131ra h\u00fcquqlar\u0131 m\u00fc\u0259yy\u0259n edilmi\u015fdir. Buraya sosial-t\u0259minat, \u0259m\u0259k h\u00fcquqlar\u0131, el\u0259c\u0259 d\u0259&nbsp;<strong>vergi g\u00fcz\u0259\u015fti v\u0259 azadolmalar<\/strong>&nbsp;daxildir.<\/p>\n\n\n\n<p>Az\u0259rbaycan Respublikas\u0131n\u0131n&nbsp;<a href=\"http:\/\/e-qanun.az\/framework\/46948\">Vergi M\u0259c\u0259ll\u0259sinin<\/a>&nbsp;102.2-ci madd\u0259sin\u0259 m\u00fcvafiq olaraq,<\/p>\n\n\n\n<p>1. Az\u0259rbaycan Respublikas\u0131n\u0131n&nbsp;<strong>Milli Q\u0259hr\u0259manlar\u0131n\u0131n;<\/strong><\/p>\n\n\n\n<p>2.&nbsp;<strong>m\u00fcharib\u0259 il\u0259 \u0259laq\u0259dar \u0259lilliyi<\/strong>&nbsp;olan \u015f\u0259xsl\u0259rin;<\/p>\n\n\n\n<p>3. h\u0259lak olmu\u015f, yaxud sonralar v\u0259fat etmi\u015f d\u00f6y\u00fc\u015f\u00e7\u00fcl\u0259rin&nbsp;<strong>dul arvadlar\u0131n\u0131n (\u0259rl\u0259rinin) v\u0259 \u00f6vladlar\u0131n\u0131n;<\/strong><\/p>\n\n\n\n<p>4. qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada&nbsp;<strong>m\u00fcharib\u0259 veteran\u0131 ad\u0131 alm\u0131\u015f<\/strong>&nbsp;fiziki \u015f\u0259xsl\u0259rin h\u0259r hans\u0131 muzdlu i\u015fd\u0259n vergi tutulmal\u0131 olan ayl\u0131q g\u0259liri&nbsp;<strong>400 manat m\u0259bl\u0259\u011find\u0259 azald\u0131l\u0131r.<\/strong><\/p>\n\n\n\n<p>H\u0259min M\u0259c\u0259ll\u0259nin 102.4-c\u00fc madd\u0259sinin 1-ci b\u0259ndin\u0259 \u0259sas\u0259n, h\u0259lak olmu\u015f, yaxud sonralar v\u0259fat etmi\u015f d\u00f6y\u00fc\u015f\u00e7\u00fcl\u0259rin valideynl\u0259rinin h\u0259r hans\u0131 muzdlu i\u015fd\u0259n vergi tutulmal\u0131 olan ayl\u0131q g\u0259liri&nbsp;<strong>100 manat m\u0259bl\u0259\u011find\u0259 azald\u0131l\u0131r.<\/strong><\/p>\n\n\n\n<p>Vergi M\u0259c\u0259ll\u0259sinin 102.7-ci madd\u0259sin\u0259 \u0259sas\u0259n, fiziki \u015f\u0259xsin bu M\u0259c\u0259ll\u0259nin 102.2-ci, 102.3-c\u00fc v\u0259 102.4-c\u00fc madd\u0259l\u0259ri \u00fczr\u0259 g\u00fcz\u0259\u015ft h\u00fcququ olduqda, ona bu g\u00fcz\u0259\u015ftl\u0259rd\u0259n biri, m\u0259bl\u0259\u011fc\u0259 \u0259n b\u00f6y\u00fck olan\u0131 verilir.<\/p>\n\n\n\n<p>Qeyd olunanlara \u0259sas\u0259n,<strong>&nbsp;\u201c\u018fm\u0259k haqq\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\u0131n\u0131n t\u0259sdiq edilm\u0259si bar\u0259d\u0259\u201d Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin 2001-ci il 4 yanvar tarixli 4 n\u00f6mr\u0259li q\u0259rar\u0131nda<\/strong>&nbsp;vergi g\u00fcz\u0259\u015ftinin t\u0259tbiqi \u00fc\u00e7\u00fcn m\u00fcvafiq s\u0259n\u0259dl\u0259rin siyah\u0131s\u0131 qeyd olunmu\u015fdur.<\/p>\n\n\n\n<p><strong>\u018fm\u0259k haqq\u0131ndan tutulan vergi hesablanark\u0259n fiziki \u015f\u0259xsl\u0259rin g\u00fcz\u0259\u015ft h\u00fcququ a\u015fa\u011f\u0131dak\u0131 s\u0259n\u0259dl\u0259r \u0259sas\u0131nda m\u00fc\u0259yy\u0259nl\u0259\u015fdirilir:<\/strong><\/p>\n\n\n\n<p><strong>1. Az\u0259rbaycan Respublikas\u0131n\u0131n Milli Q\u0259hr\u0259manlar\u0131:<\/strong><\/p>\n\n\n\n<p>\u2022 Az\u0259rbaycan Respublikas\u0131 Milli Q\u0259hr\u0259manlar\u0131n\u0131n t\u0259ltif edilm\u0259 bar\u0259d\u0259 v\u0259siq\u0259si;<\/p>\n\n\n\n<p><strong>2. M\u00fcharib\u0259 il\u0259 \u0259laq\u0259dar \u0259lilliyi olan \u015f\u0259xsl\u0259r:<\/strong><\/p>\n\n\n\n<p>\u2022 m\u00fcharib\u0259 il\u0259 \u0259laq\u0259dar \u0259lilliyi olan \u015f\u0259xs bar\u0259d\u0259 \u0259lilliyi olan \u015f\u0259xsl\u0259rin reyestrind\u0259n \u00e7\u0131xar\u0131\u015f\u0131;<\/p>\n\n\n\n<p>\u2022 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;<\/p>\n\n\n\n<p>\u2022 Az\u0259rbaycan Respublikas\u0131 \u018fm\u0259k v\u0259 \u018fhalinin Sosial M\u00fcdafi\u0259si Nazirliyinin tabeliyind\u0259 D\u00f6vl\u0259t Sosial M\u00fcdafi\u0259 Fondunun yerli qurumunun v\u0259 ya \u201cDOST\u201d m\u0259rk\u0259zinin aray\u0131\u015f\u0131:<\/p>\n\n\n\n<p><strong>3. H\u0259lak olmu\u015f, yaxud sonralar v\u0259fat etmi\u015f d\u00f6y\u00fc\u015f\u00e7\u00fcl\u0259rin dul arvadlar\u0131 (\u0259rl\u0259ri) v\u0259 \u00f6vladlar\u0131:<\/strong><\/p>\n\n\n\n<p>\u2022 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;<\/p>\n\n\n\n<p>\u2022 Az\u0259rbaycan Respublikas\u0131 \u018fm\u0259k v\u0259 \u018fhalinin Sosial M\u00fcdafi\u0259si Nazirliyinin tabeliyind\u0259 D\u00f6vl\u0259t Sosial M\u00fcdafi\u0259 Fondunun yerli qurumunun v\u0259 ya \u201cDOST\u201d m\u0259rk\u0259zinin aray\u0131\u015f\u0131;<\/p>\n\n\n\n<p>\u2022 Az\u0259rbaycan Respublikas\u0131 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, Az\u0259rbaycan Respublikas\u0131n\u0131n D\u00f6vl\u0259t T\u0259hl\u00fck\u0259sizliyi Xidm\u0259tinin, Az\u0259rbaycan Respublikas\u0131 Xarici K\u0259\u015ffiyyat Xidm\u0259tinin aray\u0131\u015flar\u0131;<\/p>\n\n\n\n<p><strong>4. Qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada m\u00fcharib\u0259 veteran ad\u0131 alm\u0131\u015f \u015f\u0259xsl\u0259r:<\/strong><br><strong>\u2022 m\u00fcharib\u0259 veteran\u0131 v\u0259siq\u0259si;<\/strong><\/p>\n\n\n\n<p>\u2022 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 aray\u0131\u015f\u0131;<\/p>\n\n\n\n<p>\u2022 Az\u0259rbaycan Respublikas\u0131 M\u00fcdafi\u0259 Nazirliyinin, Milli T\u0259hl\u00fck\u0259sizlik 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, Az\u0259rbaycan Respublikas\u0131n\u0131n D\u00f6vl\u0259t T\u0259hl\u00fck\u0259sizliyi Xidm\u0259tinin, Az\u0259rbaycan Respublikas\u0131 Xarici K\u0259\u015ffiyyat Xidm\u0259tinin aray\u0131\u015flar\u0131:<\/p>\n\n\n\n<p><strong>5. H\u0259lak olmu\u015f, yaxud sonralar v\u0259fat etmi\u015f d\u00f6y\u00fc\u015f\u00e7\u00fcl\u0259rin valideynl\u0259ri:<\/strong><\/p>\n\n\n\n<p>\u2022 Az\u0259rbaycan Respublikas\u0131 \u018fm\u0259k v\u0259 \u018fhalinin Sosial M\u00fcdafi\u0259si Nazirliyinin tabeliyind\u0259 D\u00f6vl\u0259t Sosial M\u00fcdafi\u0259 Fondunun yerli qurumunun v\u0259 ya \u201cDOST\u201d m\u0259rk\u0259zinin aray\u0131\u015f\u0131;<\/p>\n\n\n\n<p>\u2022 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, Az\u0259rbaycan Respublikas\u0131 M\u00fcdafi\u0259 Nazirliyinin, \u018fdliyy\u0259 Nazirliyinin v\u0259 Daxili \u0130\u015fl\u0259r Nazirliyinin, Nax\u00e7\u0131van Muxtar Respublikas\u0131 \u018fdliyy\u0259 Nazirliyinin, D\u00f6vl\u0259t S\u0259rh\u0259d Xidm\u0259tinin, Az\u0259rbaycan Respublikas\u0131n\u0131n D\u00f6vl\u0259t T\u0259hl\u00fck\u0259sizliyi Xidm\u0259tinin, Az\u0259rbaycan Respublikas\u0131 Xarici K\u0259\u015ffiyyat Xidm\u0259tinin aray\u0131\u015flar\u0131;<\/p>\n\n\n\n<p>Himay\u0259d\u0259 olanlara g\u00f6r\u0259 \u0259m\u0259k haqq\u0131ndan tutulan g\u0259lir vergisind\u0259n g\u00fcz\u0259\u015ft a\u015fa\u011f\u0131dak\u0131 s\u0259n\u0259dl\u0259r\u0259 \u0259sas\u0259n verilir:<\/p>\n\n\n\n<p>\u2022 \u0259r v\u0259 arvaddan birinin g\u00fcz\u0259\u015ftd\u0259n istifad\u0259 edib-etm\u0259m\u0259si bar\u0259d\u0259 onlar\u0131n \u0259sas i\u015f yerind\u0259n i\u015f\u0259g\u00f6t\u00fcr\u0259nin aray\u0131\u015f\u0131;<\/p>\n\n\n\n<p>\u2022 Az\u0259rbaycan Respublikas\u0131 Vergil\u0259r Nazirliyinin t\u0259sdiq etdiyi formada yerli icra hakimiyy\u0259ti v\u0259 ya b\u0259l\u0259diyy\u0259 t\u0259r\u0259find\u0259n verilmi\u015f aray\u0131\u015flar\u0131.<\/p>\n\n\n\n<p>Qeyd: G\u00fcz\u0259\u015ft h\u00fcququna malik olan \u015f\u0259xsl\u0259r yuxar\u0131da adlar\u0131 \u00e7\u0259kil\u0259n s\u0259n\u0259dl\u0259rd\u0259n birini t\u0259qdim etm\u0259lidirl\u0259r.<\/p>\n\n\n\n<p>Bel\u0259 ki, \u0259m\u0259k haqq\u0131ndan tutulan vergi hesablanark\u0259n fiziki \u015f\u0259xsl\u0259rin vergi g\u00fcz\u0259\u015ftl\u0259ri h\u00fcququ yuxar\u0131da qeyd olunan s\u0259n\u0259dl\u0259rin t\u0259qdim edildiyi andan yaran\u0131r v\u0259 yaln\u0131z fiziki \u015f\u0259xsin \u0259sas i\u015f yerind\u0259 (\u0259m\u0259k kitab\u00e7as\u0131n\u0131n oldu\u011fu yerd\u0259) h\u0259yata ke\u00e7irilir.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u00f6vcud qanunvericilikd\u0259 m\u00fcharib\u0259 i\u015ftirak\u00e7\u0131lar\u0131n\u0131n bir s\u0131ra h\u00fcquqlar\u0131 m\u00fc\u0259yy\u0259n edilmi\u015fdir. Buraya sosial-t\u0259minat, \u0259m\u0259k h\u00fcquqlar\u0131, el\u0259c\u0259 d\u0259&nbsp;vergi g\u00fcz\u0259\u015fti v\u0259 azadolmalar&nbsp;daxildir. Az\u0259rbaycan Respublikas\u0131n\u0131n&nbsp;Vergi M\u0259c\u0259ll\u0259sinin&nbsp;102.2-ci madd\u0259sin\u0259 m\u00fcvafiq olaraq,<\/p>\n","protected":false},"author":2,"featured_media":95980,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-95979","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-veteran"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/fedai.az\/index.php?rest_route=\/wp\/v2\/posts\/95979","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=95979"}],"version-history":[{"count":1,"href":"https:\/\/fedai.az\/index.php?rest_route=\/wp\/v2\/posts\/95979\/revisions"}],"predecessor-version":[{"id":95981,"href":"https:\/\/fedai.az\/index.php?rest_route=\/wp\/v2\/posts\/95979\/revisions\/95981"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fedai.az\/index.php?rest_route=\/wp\/v2\/media\/95980"}],"wp:attachment":[{"href":"https:\/\/fedai.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=95979"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fedai.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=95979"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fedai.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=95979"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}