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  "g\u00f6st\u0259ricil\u0259r",
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   "options": "3 Vergi M\u0259c\u0259ll\u0259sinin 106.1.1-ci madd\u0259sin\u0259 \u0259sas\u0259n xeyriyy\u0259 t\u0259\u015fkilatlar\u0131n\u0131n g\u0259liri \u2014 sahibkarl\u0131q f\u0259aliyy\u0259tind\u0259n \u0259ld\u0259 etdikl\u0259ri g\u0259lird\u0259n ba\u015fqa\n4 Vergi M\u0259c\u0259ll\u0259sinin 106.1.2-ci madd\u0259sin\u0259 \u0259sas\u0259n qeyri-kommersiya t\u0259\u015fkilatlar\u0131n\u0131n ald\u0131qlar\u0131 \u0259v\u0259zsiz k\u00f6\u00e7\u00fcrm\u0259l\u0259r, \u00fczvl\u00fck haqlar\u0131 v\u0259 ian\u0259l\u0259r\n5 Vergi M\u0259c\u0259ll\u0259sinin 106.1.3-c\u00fc madd\u0259sin\u0259 \u0259sas\u0259n beyn\u0259lxalq, d\u00f6vl\u0259tl\u0259raras\u0131 v\u0259 h\u00f6kum\u0259tl\u0259raras\u0131 t\u0259\u015fkilatlar\u0131n g\u0259lirl\u0259ri \u2014 sahibkarl\u0131q f\u0259aliyy\u0259tind\u0259n \u0259ld\u0259 etdikl\u0259ri g\u0259lird\u0259n ba\u015fqa\n6 Vergi M\u0259c\u0259ll\u0259sinin 106.1.4-c\u00fc madd\u0259sin\u0259 \u0259sas\u0259n d\u00f6vl\u0259t hakimiyy\u0259ti orqanlar\u0131n\u0131n, b\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131n\u0131n yerli \u00f6z\u00fcn\u00fcidar\u0259etm\u0259 orqanlar\u0131n\u0131n v\u0259 d\u00f6vl\u0259tin ad\u0131ndan yarad\u0131lan publik h\u00fcquqi \u015f\u0259xsl\u0259rin g\u0259lirl\u0259ri (sahibkarl\u0131q f\u0259aliyy\u0259tind\u0259n g\u0259lir istisna olmaqla)\n7 Vergi M\u0259c\u0259ll\u0259sinin 106.1.5-ci madd\u0259sin\u0259 \u0259sas\u0259n Az\u0259rbaycan Respublikas\u0131n\u0131n M\u0259rk\u0259zi Bank\u0131n\u0131n, onun qurumlar\u0131n\u0131n, ipoteka kreditl\u0259\u015fm\u0259si v\u0259 sahibkarlar\u0131n ald\u0131qlar\u0131 kreditl\u0259r\u0259 t\u0259minat verilm\u0259si sah\u0259sind\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan\u0131n (qurumun)  v\u0259 Az\u0259rbaycan Respublikas\u0131 D\u00f6vl\u0259t Neft Fondunun, habel\u0259 \u018fman\u0259tl\u0259rin S\u0131\u011fortalanmas\u0131 Fondunun g\u0259lirl\u0259ri\n8 Vergi M\u0259c\u0259ll\u0259sinin 106.1.6-c\u0131 madd\u0259sin\u0259 \u0259sas\u0259n al\u0131nm\u0131\u015f s\u0131\u011forta \u00f6d\u0259ni\u015fl\u0259ri (h\u0259min s\u0131\u011forta hadis\u0259si il\u0259 \u0259laq\u0259dar z\u0259r\u0259r\u0259 aid edil\u0259n m\u0259bl\u0259\u011fl\u0259rd\u0259n ba\u015fqa)\n9 Vergi M\u0259c\u0259ll\u0259sinin 106.1.8-ci madd\u0259sin\u0259 \u0259sas\u0259n Az\u0259rbaycan Respublikas\u0131n\u0131n qanunvericiliyin\u0259 uy\u011fun olaraq d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 olan vergi borclar\u0131n\u0131n silinm\u0259sind\u0259n \u0259ld\u0259 olunan g\u0259lir\n10 Vergi M\u0259c\u0259ll\u0259sinin 106.1.9-cu madd\u0259sin\u0259 \u0259sas\u0259n Az\u0259rbaycan Respublikas\u0131n\u0131n Prezidenti t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f hallarda h\u00fcquqi \u015f\u0259xsin q\u0259rar\u0131 il\u0259 onun \u00f6z\u00fcn\u00fcn v\u0259 onun tam m\u00fclkiyy\u0259tind\u0259 olan rezident t\u00f6r\u0259m\u0259 m\u00fc\u0259ssis\u0259l\u0259rinin birinin balans\u0131ndan dig\u0259rinin balans\u0131na \u0259v\u0259zsiz olaraq veril\u0259n aktivl\u0259rin d\u0259y\u0259ri\n11 Vergi M\u0259c\u0259ll\u0259sinin 106.1.10-cu madd\u0259sin\u0259 \u0259sas\u0259n Az\u0259rbaycan Respublikas\u0131n\u0131n Prezidentinin q\u0259rar\u0131na \u0259sas\u0259n bir h\u00fcquqi \u015f\u0259xsin balans\u0131ndan \u0259v\u0259zsiz olaraq dig\u0259r \u015f\u0259xsin balans\u0131na verilmi\u015f \u0259sas v\u0259saitl\u0259rin d\u0259y\u0259ri\n12 Vergi M\u0259c\u0259ll\u0259sinin 106.1.11-ci madd\u0259sin\u0259 \u0259sas\u0259n neft-qaz ehtiyatlar\u0131n\u0131n k\u0259\u015ffiyyat\u0131, i\u015fl\u0259nm\u0259si v\u0259 hasilat\u0131n pay b\u00f6lg\u00fcs\u00fc, ixrac boru k\u0259m\u0259rl\u0259ri haqq\u0131nda v\u0259 bu q\u0259bild\u0259n olan dig\u0259r sazi\u015fl\u0259r\u0259 uy\u011fun olaraq \u0259sas fondlar\u0131n, da\u015f\u0131nar \u0259mlak\u0131n v\u0259 dig\u0259r aktivl\u0259rin h\u0259r hans\u0131 \u015f\u0259kild\u0259 h\u0259min sazi\u015fl\u0259rd\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131 t\u0259msil ed\u0259n t\u0259r\u0259f\u0259 t\u0259qdim edilm\u0259si \u00fczr\u0259 \u0259m\u0259liyyatlar\n13 Vergi M\u0259c\u0259ll\u0259sinin 106.1.13-ci madd\u0259sin\u0259 \u0259sas\u0259n Az\u0259rbaycan Respublikas\u0131n\u0131n Prezidentinin q\u0259rar\u0131na \u0259sas\u0259n yarad\u0131lan s\u0259naye, yaxud texnologiyalar parklar\u0131n\u0131n rezidenti olan h\u00fcquqi \u015f\u0259xsl\u0259rin s\u0259naye, yaxud texnologiyalar parklar\u0131nda f\u0259aliyy\u0259td\u0259n \u0259ld\u0259 etdikl\u0259ri g\u0259liri\n14 Vergi M\u0259c\u0259ll\u0259sinin 106.1.14-c\u00fc madd\u0259sin\u0259 \u0259sas\u0259n k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n istehsal\u0131 il\u0259 m\u0259\u015f\u011ful olan (o c\u00fcml\u0259d\u0259n, s\u0259naye \u00fcsulu il\u0259) h\u00fcquqi \u015f\u0259xsl\u0259rin bu f\u0259aliyy\u0259td\u0259n \u0259ld\u0259 etdikl\u0259ri g\u0259lirl\u0259ri\n15 Vergi M\u0259c\u0259ll\u0259sinin 106.1.15-ci madd\u0259sin\u0259 \u0259sas\u0259n m\u0259kt\u0259b\u0259q\u0259d\u0259r t\u0259hsil m\u00fc\u0259ssis\u0259l\u0259rinin v\u0259 u\u015faq evl\u0259rinin bu f\u0259aliyy\u0259td\u0259n \u0259ld\u0259 etdikl\u0259ri g\u0259lirl\u0259ri\n16 Vergi M\u0259c\u0259ll\u0259sinin 106.1.16-c\u0131 madd\u0259sin\u0259 \u0259sas\u0259n \u00abTorpaqlar\u0131n d\u00f6vl\u0259t ehtiyaclar\u0131 \u00fc\u00e7\u00fcn al\u0131nmas\u0131 haqq\u0131nda\u00bb Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununa \u0259sas\u0259n h\u00fcquqi \u015f\u0259xsl\u0259r\u0259 \u00f6d\u0259nil\u0259n kompensasiya\n17 Vergi M\u0259c\u0259ll\u0259sinin 106.1.19-cu madd\u0259sin\u0259 \u0259sas\u0259n vergi \u00f6d\u0259yicisinin az\u0131 3 (\u00fc\u00e7) il \u0259rzind\u0259 m\u00fclkiyy\u0259tind\u0259 olan i\u015ftirak pay\u0131n\u0131n v\u0259 ya s\u0259hmin t\u0259qdim edilm\u0259sind\u0259n \u0259ld\u0259 olunan g\u0259lirl\u0259rinin 50 faizi\n18 Vergi M\u0259c\u0259ll\u0259sinin 106.10-cu madd\u0259sin\u0259 \u0259sas\u0259n qanunla m\u00fc\u0259yy\u0259n olunmu\u015f qaydada g\u0259lirl\u0259rin v\u0259 x\u0259rcl\u0259rin u\u00e7otunu aparan, \u018fDV-nin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeydiyyata al\u0131nmayan v\u0259 \u0259m\u0259liyyatlar\u0131n\u0131n h\u0259cmi ard\u0131c\u0131l 12 ayl\u0131q d\u00f6vr\u00fcn ist\u0259nil\u0259n ay\u0131nda (aylar\u0131nda) 200.000 manatad\u0259k rezident m\u00fc\u0259ssis\u0259nin t\u0259sis\u00e7isi (pay\u00e7\u0131s\u0131) v\u0259 yaxud s\u0259hmdarlar\u0131 olan h\u00fcquqi \u015f\u0259xsl\u0259rin dividend g\u0259lirl\u0259ri\n19 Vergi M\u0259c\u0259ll\u0259sinin 106.1.24-c\u00fc madd\u0259sin\u0259 \u0259sas\u0259n \"M\u0259\u015f\u011fulluq haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununa uy\u011fun olaraq m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan\u0131n (qurumun) haqq\u0131 \u00f6d\u0259nil\u0259n ictimai i\u015fl\u0259rin t\u0259\u015fkili il\u0259 ba\u011fl\u0131 f\u0259aliyy\u0259td\u0259n \u0259ld\u0259 etdiyi g\u0259lir\n20 Vergi M\u0259c\u0259ll\u0259sinin 106.1.25-ci madd\u0259sin\u0259 \u0259sas\u0259n Az\u0259rbaycan  Futbol Federasiyalar\u0131 Assosiasiyas\u0131 t\u0259r\u0259find\u0259n verilmi\u015f t\u0259sdiqedici s\u0259n\u0259d \u0259sas\u0131nda Az\u0259rbaycan Respublikas\u0131nda ke\u00e7iril\u0259n UEFA 2019 Avropa Liqas\u0131n\u0131n final oyunu il\u0259 \u0259laq\u0259dar UEFA-n\u0131n, onun yaratd\u0131\u011f\u0131 qeyri-rezident h\u00fcquqi \u015f\u0259xsl\u0259rin, qeyri-rezident futbol klublar\u0131n\u0131n (assosiasiyalar\u0131)n\u0131n h\u0259min oyunla ba\u011fl\u0131 \u0259ld\u0259 etdiyi g\u0259lirl\u0259ri\n21 Vergi M\u0259c\u0259ll\u0259sinin 106.1.26-c\u0131 madd\u0259sin\u0259 \u0259sas\u0259n Az\u0259rbaycan  Futbol Federasiyalar\u0131 Assosiasiyas\u0131 t\u0259r\u0259find\u0259n verilmi\u015f t\u0259sdiqedici s\u0259n\u0259d \u0259sas\u0131nda Az\u0259rbaycan Respublikas\u0131nda ke\u00e7iril\u0259n UEFA 2020 Futbol \u00e7empionat\u0131 il\u0259 \u0259laq\u0259dar UEFA-n\u0131n, onu t\u0259msil ed\u0259n v\u0259 onun yaratd\u0131\u011f\u0131 qeyri-rezident h\u00fcquqi \u015f\u0259xsl\u0259rin, habel\u0259 qeyri-rezident futbol klublar\u0131n\u0131n (assosiasiyalar\u0131n\u0131n) \u00e7empionatla ba\u011fl\u0131 \u0259ld\u0259 etdiyi g\u0259lirl\u0259ri\n22 Vergi M\u0259c\u0259ll\u0259sinin 106.1.27-ci madd\u0259sin\u0259 \u0259sas\u0259n Nazirl\u0259r Kabineti t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n olunmu\u015f qaydada d\u00f6vl\u0259t b\u00fcdc\u0259sinin v\u0259saiti hesab\u0131na \u00f6d\u0259nil\u0259n ixrac t\u0259\u015fviqi\n23 Vergi M\u0259c\u0259ll\u0259sinin 106.1.28-ci madd\u0259sin\u0259 \u0259sas\u0259n Az\u0259rbaycan Respublikas\u0131nda ke\u00e7iril\u0259n Formula 1 v\u0259 Formula 2 yar\u0131\u015flar\u0131na aid qeyri-maddi aktivl\u0259r \u00fcz\u0259rind\u0259 m\u00fc\u0259llif h\u00fcquqlar\u0131ndan istifad\u0259 olunmas\u0131na, yaxud istifad\u0259 h\u00fcquqlar\u0131n\u0131n verilm\u0259sin\u0259 g\u00f6r\u0259 G\u0259ncl\u0259r v\u0259 idman Nazirliyi il\u0259 ba\u011flan\u0131lm\u0131\u015f m\u00fcqavil\u0259 \u0259sas\u0131nda onun t\u0259r\u0259find\u0259n qeyri-rezident h\u00fcquqi \u015f\u0259xs\u0259 \u00f6d\u0259nil\u0259n royalti g\u0259lirl\u0259ri\n24 Vergi M\u0259c\u0259ll\u0259sinin 106.1.29-cu madd\u0259sin\u0259 \u0259sas\u0259n lotereya biletl\u0259rinin sat\u0131c\u0131s\u0131 il\u0259 ba\u011flanm\u0131\u015f m\u00fcqavil\u0259 \u0259sas\u0131nda v\u0259 ya onun tap\u015f\u0131r\u0131\u011f\u0131 \u0259sas\u0131nda lotereya biletl\u0259rinin b\u00fct\u00fcn m\u0259rh\u0259l\u0259l\u0259rd\u0259 agent qaydas\u0131nda sat\u0131\u015f\u0131n\u0131n h\u0259yata ke\u00e7irilm\u0259si \u00fczr\u0259 g\u00f6st\u0259ril\u0259n xidm\u0259tl\u0259rd\u0259n \u0259ld\u0259 olunan g\u0259lirl\u0259r\n25 Vergi M\u0259c\u0259ll\u0259sinin 106.1.14-1-c\u00fc madd\u0259sin\u0259 \u0259sas\u0259n k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n istehsal\u0131 il\u0259 m\u0259\u015f\u011ful olan (o c\u00fcml\u0259d\u0259n s\u0259naye \u00fcsulu il\u0259) h\u00fcquqi \u015f\u0259xsl\u0259rin bu f\u0259aliyy\u0259t \u00fczr\u0259 sat\u0131\u015fdank\u0259nar g\u0259lirl\u0259ri, k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n istehsal\u0131 il\u0259 \u0259laq\u0259dar h\u00fcquqi \u015f\u0259xsl\u0259r\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sinin v\u0259saiti hesab\u0131na veril\u0259n subsidiyalar, habel\u0259 k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n istehsal\u0131 il\u0259 m\u0259\u015f\u011ful olan (o c\u00fcml\u0259d\u0259n s\u0259naye \u00fcsulu il\u0259) rezident h\u00fcquqi \u015f\u0259xsl\u0259rin i\u015ftirak\u00e7\u0131lar\u0131 olan h\u00fcquqi \u015f\u0259xsl\u0259rin bu sah\u0259 \u00fczr\u0259 dividend g\u0259lirl\u0259ri\n26 Vergi M\u0259c\u0259ll\u0259sinin 106.1.30-cu madd\u0259sin\u0259 \u0259sas\u0259n v\u0259kill\u0259r v\u0259 v\u0259kil qurumlar\u0131 t\u0259r\u0259find\u0259n order markas\u0131n\u0131n \u0259ld\u0259 edilm\u0259si il\u0259 ba\u011fl\u0131 Az\u0259rbaycan Respublikas\u0131n\u0131n V\u0259kill\u0259r Kollegiyas\u0131na edil\u0259n \u00f6d\u0259ni\u015fl\u0259r\n27 Vergi M\u0259c\u0259ll\u0259sinin 227.3-c\u00fc madd\u0259sin\u0259 \u0259sas\u0259n i\u015f\u011faldan azad edilmi\u015f \u0259razinin rezidenti olan h\u00fcquqi \u015f\u0259xsl\u0259rin s\u0259hmdarlar\u0131n\u0131n (pay\u00e7\u0131lar\u0131n\u0131n) dividend g\u0259lirl\u0259ri\n28 Vergi M\u0259c\u0259ll\u0259sinin 106.1.32-ci madd\u0259sin\u0259 \u0259sas\u0259n media subyektl\u0259rinin (audiovizual media subyektl\u0259ri istisna olmaqla) \u00f6z f\u0259aliyy\u0259tl\u0259rind\u0259n \u0259ld\u0259 etdikl\u0259ri g\u0259lirl\u0259r (o c\u00fcml\u0259d\u0259n reklam g\u0259lirl\u0259ri), habel\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n veril\u0259n maddi yard\u0131mlar\n29 Qanunla t\u0259sdiq olunmu\u015f \u0259sas boru k\u0259m\u0259ri haqq\u0131nda v\u0259 dig\u0259r bu q\u0259bild\u0259n olan sazi\u015fl\u0259r v\u0259 ya qanunlar \u00e7\u0259r\u00e7iv\u0259sind\u0259 g\u00f6st\u0259ril\u0259n f\u0259aliyy\u0259tind\u0259n \u0259ld\u0259 olunan g\u0259lir\n30 G\u0259lirl\u0259r \u00fczr\u0259 azadolmalar bar\u0259d\u0259 C\u018fM\u0130 m\u0259lumat",
   "read_only": 1
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  {
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   "fieldtype": "Float",
   "precision": "2",
   "in_list_view": 1,
   "label": "M\u0259bl\u0259\u011f, manatla"
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 ],
 "index_web_pages_for_search": 1,
 "istable": 1,
 "links": [],
 "modified": "2025-02-01 01:25:06.413819",
 "modified_by": "Administrator",
 "module": "Taxes Az",
 "name": "Income tax return Elave5 Hisse1",
 "owner": "Administrator",
 "permissions": [],
 "sort_field": "modified",
 "sort_order": "DESC",
 "states": []
}