{
 "actions": [],
 "allow_rename": 1,
 "creation": "2025-01-30 15:31:07.070436",
 "doctype": "DocType",
 "editable_grid": 1,
 "engine": "InnoDB",
 "field_order": [
  "g\u00f6st\u0259ricil\u0259r",
  "m\u0259bl\u0259\u011fmanatla"
 ],
 "fields": [
  {
   "fieldname": "g\u00f6st\u0259ricil\u0259r",
   "fieldtype": "Select",
   "in_list_view": 1,
   "label": "G\u00f6st\u0259ricil\u0259r",
   "options": "221 Mallar\u0131n t\u0259qdim edilm\u0259si, i\u015f g\u00f6r\u00fclm\u0259si v\u0259 xidm\u0259t g\u00f6st\u0259rilm\u0259si \u00fczr\u0259 x\u0259rcl\u0259r\n221.1 \u018fm\u0259k haqq\u0131 v\u0259 ona b\u0259rab\u0259r tutulan \u00f6d\u0259m\u0259l\u0259r\n221.1.1 - \u0259cn\u0259bi i\u015f\u00e7il\u0259r \u00fczr\u0259\n221.1.2 - yerli i\u015f\u00e7il\u0259r \u00fczr\u0259\n221.2 Sosial s\u0131\u011forta haqlar\u0131\n221.3 Xammal v\u0259 materiallar\n221.4 Mal\u0131n d\u0259y\u0259ri\n221.5 \u0130car\u0259 haqq\u0131\n221.5.1 Rezident \u015f\u0259xsl\u0259r \u00fczr\u0259 icar\u0259 haqq\u0131\n221.5.1.1 - h\u00fcquqi \u015f\u0259xsl\u0259r \u00fczr\u0259\n221.5.1.2 - fiziki \u015f\u0259xsl\u0259r \u00fczr\u0259\n221.5.2 Qeyri rezidentl\u0259r \u00fczr\u0259 icar\u0259 haqq\u0131\n221.6 Nazirl\u0259r Kabinetinin q\u0259rar\u0131 il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f ezamiyy\u0259 x\u0259rcl\u0259rinin m\u0259bl\u0259\u011fl\u0259ri\n221.7 Enerji x\u0259rcl\u0259ri\n221.8 Qaz x\u0259rcl\u0259ri\n221.9 Yanacaq x\u0259rcl\u0259ri\n221.10 Su v\u0259 kanalizasiya x\u0259rcl\u0259ri\n221.11 Rabit\u0259 x\u0259rcl\u0259ri\n221.12 M\u00fchafiz\u0259 x\u0259rcl\u0259ri\n221.13 Bank xidm\u0259ti \u00fczr\u0259 x\u0259rcl\u0259r\n221.14 Reklam x\u0259rcl\u0259ri\n221.15 Bil\u0259vasit\u0259 mallar\u0131n t\u0259qdim edilm\u0259si (i\u015fl\u0259rin g\u00f6r\u00fclm\u0259si, xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259si) il\u0259 ba\u011fl\u0131 sair x\u0259rcl\u0259r\n221.16 Qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f t\u0259bii itki normalar\u0131 daxilind\u0259 zayolmadan \u0259m\u0259l\u0259g\u0259l\u0259n itkil\u0259r, t\u0259bii itki normalar\u0131 daxilind\u0259 xarabolmalar v\u0259 bu kimi \u0259skikg\u0259lm\u0259l\u0259r\n222 Borca g\u00f6r\u0259 faizl\u0259r v\u0259 onunla ba\u011fl\u0131 olan x\u0259rcl\u0259r\n222.1 Rezident \u00fczr\u0259 faizl\u0259r\n222.2 Faizl\u0259rl\u0259 \u0259laq\u0259dar x\u0259rcl\u0259r v\u0259 ay\u0131rmalar\n222.2.1 - aktivl\u0259r \u00fczr\u0259 m\u00fcmk\u00fcn z\u0259r\u0259rl\u0259rin \u00f6d\u0259nilm\u0259si \u00fc\u00e7\u00fcn x\u00fcsusi ehtiyat\u0131n yarad\u0131lmas\u0131na ay\u0131rmalar\n222.2.2 - faizl\u0259rl\u0259 ba\u011fl\u0131 dig\u0259r x\u0259rcl\u0259r\n222.3 Qeyri rezident \u00fczr\u0259 faizl\u0259r\n223 Royalti\n223.1 Rezident \u00fczr\u0259 royalti\n223.2 Qeyri rezident \u00fczr\u0259 royalti\n224 Xarici h\u00fcquqi \u015f\u0259xsin ba\u015f (\u0259sas) ofisi t\u0259r\u0259find\u0259n \u00e7\u0259kilmi\u015f v\u0259 \u0410z\u0259rbaycan Respublikas\u0131 il\u0259 birba\u015fa ba\u011fl\u0131 x\u0259rcl\u0259r\n225 \u00dcmidsiz borclar (s\u0259trin t\u0259snifat\u0131 3 \u2116-li \u018flav\u0259 il\u0259 t\u0259qdim olunur)\n226 Elmi t\u0259dqiqat, layih\u0259 axtar\u0131\u015f v\u0259 t\u0259cr\u00fcb\u0259 konstruktor i\u015fl\u0259rin\u0259 \u00e7\u0259kil\u0259n x\u0259rcl\u0259r\n227 \u0410mortizasiya ay\u0131rmalar\u0131, \u0259sas v\u0259saitl\u0259rin t\u0259qdim edilm\u0259si v\u0259 l\u0259\u011fvi \u00fczr\u0259 g\u0259lird\u0259n \u00e7\u0131x\u0131lan x\u0259rcl\u0259r\n227.1 Torpaqlar\u0131n yax\u015f\u0131la\u015fd\u0131r\u0131lmas\u0131 \u00fczr\u0259 kapitalla\u015fd\u0131r\u0131lm\u0131\u015f x\u0259rcl\u0259r, binalar, tikilil\u0259r v\u0259 qur\u011fular \u00fczr\u0259 hesablanm\u0131\u015f amortizasiya\n227.2 Ma\u015f\u0131nlar v\u0259 avadanl\u0131q \u00fczr\u0259 hesablanm\u0131\u015f amortizasiya\n227.3 N\u0259qliyyat vasit\u0259l\u0259ri \u00fczr\u0259 hesablanm\u0131\u015f amortizasiya\n227.4 \u0130\u015f heyvanlar\u0131 \u00fczr\u0259 hesablanm\u0131\u015f amortizasiya\n227.5 Geoloji k\u0259\u015ffiyyat i\u015fl\u0259rin\u0259 v\u0259 t\u0259bii ehtiyatlar\u0131n hasilat\u0131na haz\u0131rl\u0131q i\u015fl\u0259rin\u0259 \u00e7\u0259kil\u0259n x\u0259rcl\u0259r \u00fczr\u0259 hesablanm\u0131\u015f amortizasiya\n227.6 Qeyri-maddi aktivl\u0259r \u00fczr\u0259 hesablanm\u0131\u015f amortizasiya\n227.6.1 \u0130stifad\u0259 m\u00fcdd\u0259ti m\u0259lum olmayan qeyri-maddi aktivl\u0259r \u00fczr\u0259 hesablanm\u0131\u015f amortizasiya\n227.6.2 \u0130stifad\u0259 m\u00fcdd\u0259ti m\u0259lum olan qeyri-maddi aktivl\u0259r \u00fczr\u0259 hesablanm\u0131\u015f amortizasiya\n227.7 Dig\u0259r \u0259sas v\u0259saitl\u0259r \u00fczr\u0259 hesablanm\u0131\u015f amortizasiya\n227.8 VM-nin 114.6 madd\u0259sin\u0259 \u0259sas\u0259n \u00e7\u0131x\u0131lan \u0259sas v\u0259saitl\u0259rin qal\u0131q d\u0259y\u0259rinin m\u0259bl\u0259\u011fi\n227.9 T\u0259qdim edilmi\u015f \u0259sas v\u0259saitl\u0259rin d\u0259y\u0259ri\n227.10 Y\u00fcks\u0259k texnologiyalar m\u0259hsulu olan hesablama texnikas\u0131 \u00fczr\u0259  hesablanm\u0131\u015f amortizasiya\n227.11 VM-nin 115.6-1-c\u0131 madd\u0259sin\u0259 \u0259sas\u0259n hesablanm\u0131\u015f amortizasiya\n228 T\u0259mir x\u0259rcl\u0259ri\n228.1 Binalar, tikilil\u0259r v\u0259 qur\u011fular \u00fczr\u0259 hesablanm\u0131\u015f t\u0259mir x\u0259rcl\u0259ri\n228.2 Ma\u015f\u0131nlar v\u0259 avadanl\u0131q \u00fczr\u0259 hesablanm\u0131\u015f t\u0259mir x\u0259rcl\u0259ri\n228.3 N\u0259qliyyat vasit\u0259l\u0259ri \u00fczr\u0259 hesablanm\u0131\u015f t\u0259mir x\u0259rcl\u0259ri\n228.4 Dig\u0259r \u0259sas v\u0259saitl\u0259r \u00fczr\u0259 hesablanm\u0131\u015f t\u0259mir x\u0259rcl\u0259ri\n228.5 \u0130car\u0259y\u0259 g\u00f6t\u00fcr\u00fclm\u00fc\u015f \u0259sas v\u0259saitl\u0259rin t\u0259mir x\u0259rcl\u0259ri\n228.6 Y\u00fcks\u0259k texnologiyalar m\u0259hsulu olan hesablama texnikas\u0131 \u00fczr\u0259  hesablanm\u0131\u015f t\u0259mir x\u0259rcl\u0259ri\n229 N\u0259qliyyat x\u0259rcl\u0259ri\n229.1 Rezident \u00fczr\u0259 n\u0259qliyyat x\u0259rcl\u0259ri\n229.2 Qeyri rezident \u00fczr\u0259 n\u0259qliyyat x\u0259rcl\u0259ri\n230 S\u0131\u011forta \u00fczr\u0259 x\u0259rcl\u0259r\n230.1 S\u0131\u011forta f\u0259aliyy\u0259ti \u00fczr\u0259 x\u0259rcl\u0259r\n230.1.1 - s\u0131\u011forta ehtiyatlar\u0131na ay\u0131rmalar\n230.1.2 - t\u0259krars\u0131\u011fortaya verilmi\u015f s\u0131\u011forta haqqlar\u0131 (m\u00fckafatlar\u0131)\n230.1.3 - s\u0131\u011forta f\u0259aliyy\u0259ti \u00fczr\u0259 sair x\u0259rcl\u0259r\n230.2 \u00d6d\u0259nilmi\u015f s\u0131\u011forta haqlar\u0131\n231 \u0130stiqrazlar v\u0259 dig\u0259r qiym\u0259tli ka\u011f\u0131zlar\u0131n, borc \u00f6hd\u0259likl\u0259rinin v\u0259 t\u0259l\u0259bl\u0259rinin al\u0131nmas\u0131 il\u0259 ba\u011fl\u0131 x\u0259rcl\u0259r\n231.1 \u0130stiqrazlar\u0131n al\u0131nmas\u0131 il\u0259 ba\u011fl\u0131 x\u0259rcl\u0259r\n231.2 Dig\u0259r qiym\u0259tli ka\u011f\u0131zlar\u0131n al\u0131nmas\u0131 il\u0259 ba\u011fl\u0131 x\u0259rcl\u0259r\n231.3 Borc \u00f6hd\u0259likl\u0259rinin al\u0131nmas\u0131 il\u0259 ba\u011fl\u0131 x\u0259rcl\u0259r\n231.4 Borc t\u0259l\u0259bl\u0259rinin al\u0131nmas\u0131 il\u0259 ba\u011fl\u0131 x\u0259rcl\u0259r\n232 Dig\u0259r x\u0259rcl\u0259r\n232.1 Az\u0259rbaycan Respublikas\u0131n\u0131n\u0131n h\u00fcdudlar\u0131ndan k\u0259narda g\u0259lirl\u0259rin \u0259ld\u0259 edilm\u0259si il\u0259 ba\u011fl\u0131 x\u0259rcl\u0259r\n232.2 Qeyri rezident \u00fczr\u0259 sair x\u0259rcl\u0259r\n232.3 U\u00e7ot metodunun d\u0259yi\u015film\u0259si n\u0259tic\u0259sind\u0259 yaranan ke\u00e7mi\u015f ill\u0259rin x\u0259rci\n233 G\u0259lird\u0259n \u00e7\u0131x\u0131lan vergil\u0259r v\u0259 y\u0131\u011f\u0131mlar\n233.1 Torpaq vergisi\n233.2 \u018fmlak vergisi\n233.3 M\u0259d\u0259n vergisi\n233.4 Az\u0259rbaycan Respublikas\u0131nda istehsal edil\u0259n v\u0259 qiym\u0259tl\u0259ri t\u0259nziml\u0259n\u0259n m\u0259hsullar\u0131n ixrac\u0131 zaman\u0131 m\u0259hsullar\u0131n kontrakt (sat\u0131\u015f) qiym\u0259ti il\u0259 (ixrac x\u0259rcl\u0259ri \u00e7\u0131x\u0131lmaqla) \u00f6lk\u0259daxili topdansat\u0131\u015f qiym\u0259ti aras\u0131ndak\u0131 f\u0259rqd\u0259n d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 hesablanan y\u0131\u011f\u0131m\n233.5 Vergi M\u0259c\u0259ll\u0259sinin 220.12-ci madd\u0259si \u00fczr\u0259 na\u011fd qaydada bank hesablar\u0131ndan \u00e7\u0131xar\u0131lm\u0131\u015f pul v\u0259saiti \u00fczr\u0259 tutulmu\u015f sad\u0259l\u0259\u015fdirilmi\u015f vergi\n234 C  \u018f M \u0130    X \u018f R C L \u018f R\n235 \u00dcmumi g\u0259lird\u0259n \u00e7\u0131x\u0131lmayan x\u0259rcl\u0259r\n235.1 Vergid\u0259n azad olunan v\u0259 ya vergiy\u0259 c\u0259lb edilm\u0259y\u0259n f\u0259aliyy\u0259tl\u0259 ba\u011fl\u0131 b\u00f6l\u00fc\u015fd\u00fcr\u00fclm\u0259si m\u00fcmk\u00fcn olmayan x\u0259rcl\u0259rin g\u0259lird\u0259n \u00e7\u0131x\u0131lmayan m\u0259bl\u0259\u011fl\u0259rinin c\u0259mi\n235.1.1 Vergiy\u0259 c\u0259lb edilm\u0259y\u0259n f\u0259aliyy\u0259tl\u0259 ba\u011fl\u0131 b\u00f6l\u00fc\u015fd\u00fcr\u00fclm\u0259si m\u00fcmk\u00fcn olmayan x\u0259rcl\u0259rin g\u0259lird\u0259n \u00e7\u0131x\u0131lmayan m\u0259bl\u0259\u011fi\n235.2 Transfer qiym\u0259tl\u0259rinin t\u0259tbiq edilm\u0259si n\u0259tic\u0259sind\u0259 azald\u0131lan x\u0259rcl\u0259r\n235.3  D\u0259qiql\u0259\u015fdiril\u0259n \u0259m\u0259liyyatlar hesab\u0131na azald\u0131lan x\u0259rc\n236 \u00dc M U M \u0130   G \u018f L \u0130 R d\u0259n  \u00e7\u0131x\u0131lan   X \u018f R C L \u018f R",
   "read_only": 1
  },
  {
   "fieldname": "m\u0259bl\u0259\u011fmanatla",
   "fieldtype": "Float",
   "precision": "2",
   "in_list_view": 1,
   "label": "M\u0259bl\u0259\u011f, manatla"
  }
 ],
 "index_web_pages_for_search": 1,
 "istable": 1,
 "links": [],
 "modified": "2025-01-31 23:15:03.370982",
 "modified_by": "Administrator",
 "module": "Taxes Az",
 "name": "Income tax return Xercler",
 "owner": "Administrator",
 "permissions": [],
 "sort_field": "modified",
 "sort_order": "DESC",
 "states": []
}