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S\u0259naye, tikinti, n\u0259qliyyat, rabit\u0259, ticar\u0259t-m\u0259i\u015f\u0259t xidm\u0259ti v\u0259 dig\u0259r x\u00fcsusi t\u0259yinatl\u0131 torpaq sah\u0259l\u0259ri, yasay\u0131\u015f fondlar\u0131, h\u0259y\u0259tyan\u0131 v\u0259 ba\u011f sah\u0259l\u0259ri \u00fczr\u0259 hesablanm\u0131\u015f vergi m\u0259bl\u0259\u011fi\n612. Hesablanm\u0131\u015f vergi m\u0259bl\u0259\u011finin c\u0259mi (s\u0259tr.600+s\u0259tr.611)\n615. G\u00fcz\u0259\u015ftl\u0259r (s\u0259t.615.1+s\u0259t.615.2 + s\u0259t.615.3+ s\u0259t.615.4+ s\u0259t.615.5 + 615.6)\n615.1 Vergi M\u0259c\u0259ll\u0259sinin 207.3-c\u00fc madd\u0259sin\u0259 \u0259sas\u0259n S\u0259naye, yaxud texnologiyalar parklar\u0131n\u0131n rezidenti olan h\u00fcquqi \u015f\u0259xsin s\u0259naye, yaxud texnologiyalar parklar\u0131nda istifad\u0259 etdikl\u0259ri torpaqlara g\u00f6r\u0259\n615.2 Vergi M\u0259c\u0259ll\u0259sinin 207.4-c\u00fc madd\u0259sin\u0259 \u0259sas\u0259n S\u0259naye, yaxud texnologiyalar parklar\u0131n\u0131n idar\u0259edici t\u0259\u015fkilat\u0131 v\u0259 ya operatorunun s\u0259naye, yaxud texnologiyalar parklar\u0131n\u0131n \u0259razisind\u0259 istifad\u0259 etdiyi torpaqlara g\u00f6r\u0259\n615.3 Vergi M\u0259c\u0259ll\u0259sinin 207.5-ci madd\u0259sin\u0259 \u0259sas\u0259n \u0130nvestisiya t\u0259\u015fviqi s\u0259n\u0259dini alm\u0131\u015f h\u00fcquqi \u015f\u0259xs h\u0259min s\u0259n\u0259di ald\u0131\u011f\u0131 tarixd\u0259n m\u00fclkiyy\u0259tind\u0259 v\u0259 ya istifad\u0259sind\u0259 olan m\u00fcvafiq torpaqlara g\u00f6r\u0259\n615.4 Vergi M\u0259c\u0259ll\u0259sinin 207.6-c\u0131 madd\u0259sin\u0259 \u0259sas\u0259n  KOB klaster \u015firk\u0259tl\u0259ri KOB klaster \u015firk\u0259tl\u0259rinin reyestrin\u0259 daxil edildiyi tarixd\u0259n 7 il m\u00fcdd\u0259tin\u0259 m\u00fclkiyy\u0259tind\u0259 v\u0259 ya istifad\u0259sind\u0259 olan torpaqlara g\u00f6r\u0259\n615.5  Vergi M\u0259c\u0259ll\u0259sinin 207.7-ci madd\u0259sin\u0259 \u0259sas\u0259n  \"Aqrarkredit\u201d Qapal\u0131 S\u0259hmdar C\u0259miyy\u0259ti Bank Olmayan Kredit T\u0259\u015fkilat\u0131 v\u0259 \u201cAz\u0259rbaycan S\u0259naye Korporasiyas\u0131\u201d A\u00e7\u0131q S\u0259hmdar C\u0259miyy\u0259ti \u00f6d\u0259m\u0259 qabiliyy\u0259tini itirmi\u015f banklar\u0131n rezolyusiyas\u0131 v\u0259 sa\u011flamla\u015fd\u0131rma t\u0259dbirl\u0259ri \u00e7\u0259r\u00e7iv\u0259sind\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Prezidentinin q\u0259rar\u0131na \u0259sas\u0259n ald\u0131\u011f\u0131 problemli aktivl\u0259rin (borclar\u0131n) \u0259v\u0259zind\u0259 \u0259ld\u0259 etdiyi, onun m\u00fclkiyy\u0259tind\u0259 (balans\u0131nda) olan v\u0259 siyah\u0131s\u0131n\u0131 Az\u0259rbaycan Respublikas\u0131n\u0131n \u0130qtisadiyyat Nazirliyi il\u0259 raz\u0131la\u015fd\u0131rd\u0131\u011f\u0131 torpa\u011fa g\u00f6r\u0259\n615.6  Vergi M\u0259c\u0259ll\u0259sinin 207.8-ci madd\u0259sin\u0259 \u0259sas\u0259n Geoloji ay\u0131rma s\u0259n\u0259di \u0259sas\u0131nda faydal\u0131 qaz\u0131nt\u0131 yataqlar\u0131n\u0131n (neft v\u0259 qaz yataqlar\u0131 istisna olmaqla) axtar\u0131\u015f\u0131, qiym\u0259tl\u0259ndirilm\u0259si v\u0259 k\u0259\u015ffiyyat\u0131 i\u015fl\u0259rin\u0259 c\u0259lb edil\u0259n torpaq sah\u0259l\u0259rin\u0259 g\u00f6r\u0259 torpaq vergisi m\u00fcvafiq t\u0259sdiqedici s\u0259n\u0259dl\u0259r (geoloji-k\u0259\u015ffiyyat i\u015fl\u0259rini h\u0259yata ke\u00e7ir\u0259n \u015f\u0259xsin podrat m\u00fcqavil\u0259si, geoloji-k\u0259\u015ffiyyat plan\u0131, geoloji-k\u0259\u015ffiyyatla ba\u011fl\u0131 t\u0259qdim edil\u0259n hesabat) \u0259sas\u0131nda faydal\u0131 qaz\u0131nt\u0131 yataqlar\u0131n\u0131n axtar\u0131\u015f\u0131, qiym\u0259tl\u0259ndirilm\u0259si v\u0259 k\u0259\u015ffiyyat\u0131 i\u015fl\u0259rin\u0259 ba\u015flan\u0131ld\u0131\u011f\u0131 t\u0259qvim ili \u00fczr\u0259 75 faiz\n615.7 Vergi M\u0259c\u0259ll\u0259sinin 207.9-cu madd\u0259sin\u0259 \u0259sas\u0259n Vergi M\u0259c\u0259ll\u0259sinin 207.9-cu madd\u0259sin\u0259 \u0259sas\u0259n Kredit t\u0259\u015fkilatlar\u0131 m\u0259hk\u0259m\u0259nin qanuni q\u00fcvv\u0259y\u0259 minmi\u015f q\u0259rar\u0131na \u0259sas\u0259n m\u00fcflis elan olundu\u011fu halda kredit t\u0259\u015fkilat\u0131n\u0131n m\u00fcflis elan olunmas\u0131 il\u0259 ba\u011fl\u0131 m\u0259hk\u0259m\u0259 q\u0259rar\u0131n\u0131n q\u00fcvv\u0259y\u0259 mindiyi ild\u0259n etibar\u0259n torpaq vergisini \u00f6d\u0259m\u0259kd\u0259n azadd\u0131rlar\n615.8 Vergi M\u0259c\u0259ll\u0259sinin 207.10-cu madd\u0259sin\u0259 \u0259sas\u0259n Siyah\u0131s\u0131 Az\u0259rbaycan Respublikas\u0131n\u0131n Nazirl\u0259r Kabineti t\u0259r\u0259find\u0259n t\u0259sdiq edilmi\u015f idxal mallar\u0131n\u0131 yerli istehsal (emal) mallar\u0131 il\u0259 \u0259v\u0259z ed\u0259c\u0259k qida (\u0259rzaq) m\u0259hsullar\u0131n\u0131n istehsal\u0131 il\u0259 m\u0259\u015f\u011ful olan h\u00fcquqi v\u0259 fiziki \u015f\u0259xsl\u0259r h\u0259min f\u0259aliyy\u0259t prosesind\u0259 istifad\u0259 olunan torpaqlara g\u00f6r\u0259 m\u00fcvafiq siyah\u0131n\u0131n t\u0259sdiq edildiyi ild\u0259n etibar\u0259n 7 il m\u00fcdd\u0259tin\u0259 torpaq vergisini \u00f6d\u0259m\u0259kd\u0259n azadd\u0131rlar\n615.9 Vergi M\u0259c\u0259ll\u0259sinin 207.11-ci madd\u0259sin\u0259 \u0259sas\u0259n Az\u0259rbaycan Respublikas\u0131nda d\u00f6vl\u0259t \u0259mlak\u0131n\u0131n \u00f6z\u0259ll\u0259\u015fdirilm\u0259sinin d\u00f6vl\u0259t proqramlar\u0131na uy\u011fun olaraq 2023-c\u00fc il 1 yanvar tarixind\u0259n sonra \u00f6z\u0259ll\u0259\u015fdirilm\u0259si bar\u0259d\u0259 q\u0259rar q\u0259bul edil\u0259n d\u00f6vl\u0259t\u0259 m\u0259xsus h\u00fcquqi \u015f\u0259xsl\u0259r \u00f6z\u0259ll\u0259\u015fdirilm\u0259si bar\u0259d\u0259 q\u0259rar\u0131n q\u0259bul edildiyi ild\u0259n etibar\u0259n \u00f6z\u0259ll\u0259\u015fdirilm\u0259 prosesi m\u00fcdd\u0259tind\u0259, lakin 3 ild\u0259n \u00e7ox olmayaraq, torpaq vergisini \u00f6d\u0259m\u0259kd\u0259n azadd\u0131rlar\n615.10 Vergi m\u0259c\u0259ll\u0259sinin 207.12-ci madd\u0259sin\u0259 \u0259sas\u0259n Kredit t\u0259\u015fkilatlar\u0131 verilmi\u015f kredit m\u00fcqabilind\u0259 onlar\u0131n m\u00fclkiyy\u0259tin\u0259 ke\u00e7\u0259n torpaqlara g\u00f6r\u0259\n615.11 Vergi M\u0259c\u0259ll\u0259sinin 227.1-ci madd\u0259sin\u0259 \u0259sas\u0259n \u0130\u015f\u011faldan azad edilmi\u015f \u0259razinin rezidentl\u0259ri\n616. 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 "links": [],
 "modified": "2025-09-02 16:20:15.667739",
 "modified_by": "Administrator",
 "module": "Taxes Az",
 "name": "Land tax declaration Vergi Hesab",
 "owner": "Administrator",
 "permissions": [],
 "sort_field": "modified",
 "sort_order": "DESC",
 "states": []
}