İdman mərc oyunlarından əldə edilən uduşlardan vergi tutulmayacaq

Bu gün Milli Məclisin plenar iclasında “Vergi Məcəlləsində dəyişiklik edilməsi haqqında” qanun layihəsi müzakirəyə çıxarılıb.

Dəyişikliyə əsasən məcəllənin 99.3.12, 101.5, 125.1.8, 150.1.10 və 150.3-2-ci maddələri ləğv edilir.

Dəyişikliklərdə qanunun 99.3.12-ci maddəsi ləğv edilməsi öz əksini tapıb.  Bu dəyişikliyə əsasən idman mərc oyunlarından əldə edilən uduşlar muzdlu işə aid olmayan fəaliyyətdən gəlir hesab olunmayacaq. Bundan başqa, məcəllənin 101.5-ci maddəsinin ləğv edilməsi təklif edilir ki, bu da özündə idman mərc oyunlarından əldə edilən uduşlardan 10% dərəcə ilə verginin tutulmamasını özündə ehtiva edir. 

İdman mərc oyunlarından əldə edilən uduşlara görə qeyri-rezidentin gəlirindən ödəmə mənbəyində vergi tutulmayacaq. Dəyişikliyə müvafiq olaraq idman mərc oyunlarından uduşlar əldə edən şəxsə ödəmələr verən şəxs ödəmə mənbəyində vergini tutmağa borclu sayılmayacaq.

Dəyişikliklərdə Məcəllənin 150.3-2 maddəsinin ləğvi nəzərdə tutulur.  Başqa sözlə, idman mərc oyunlarından əldə edilən uduşlardan vergi tutulmayacağı təqdirdə idman mərc oyunlarından uduşlar əldə edən şəxsə ödəmələr verən şəxs gəlir vergisi hesablamayacaq. Buna görə də, dövlət büdcəsinə köçürmə etməyə  və müvafiq icra hakimiyyəti orqanının müəyyən etdiyi forma üzrə bəyannaməni vergi orqanına verməyə ehtiyac qalmayacaq.

Dəyişikliklərdə “Bədən tərbiyəsi və idman haqqında” qnunun 53-1-ci maddəsi ilə müəyyən edilmiş qaydada keçirilən idman mərc oyunlarından əldə edilən uduşlara görə fiziki şəxslər gəlir vergisindən azad edilməsi də nəzərdə tutulur.  

Layihə səsə qoyularaq qəbul olunub.Xəbəri APA yayıb.

 

Bastainfo.com 

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  • 04.12.2016 at 23:18
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