Giriş
Kurumlar vergisi (CIT), Azerbaycan’da şirketlerin ödemekle yükümlü olduğu temel kâr vergisidir. Bu rehberde kimlerin vergi ödediğini, %20 oranı, beyanname takvimini, gider indirimi kurallarını, zararların devrini, denetimleri ve cezaları açıklıyoruz.

Kurumlar Vergisi: Kapsam ve Oran

CIT, Azerbaycan’da yerleşik şirketler ile Azerbaycan’da daimi temsilciliği (PE) bulunan yabancı şirketlerin elde ettiği kârlar üzerinden alınır. Standart oran %20’dir ve vergi matrahı, giderler düşüldükten sonra kalan net kâr üzerinden hesaplanır.

Kimler CIT Öder?

• Yerleşik şirketler: Azerbaycan vergi mevzuatına göre dünya çapında gelirleri.
• Daimi temsilciliği olan yabancı şirketler: PE’ye atfedilen kârlar.
• PE’si olmayan yabancılar: Azerbaycan kaynaklı belirli gelirler üzerinden stopaj (ayrıntılar için ÇVÖA sayfamıza bakın).

Vergi Matrahı ve İndirilebilir Giderler

Vergi matrahı, muhasebe kârı esas alınarak vergi kuralları çerçevesinde düzeltilir. İndirilebilir giderler; olağan iş giderleri, amortisman, profesyonel hizmetler ve belgelenmiş şüpheli alacakları içerir. Para cezaları ve gelirle bağlantısız harcamalar indirilemez.

Zararların Devri

Vergi zararları yerel sınırlamalar dahilinde ileriye devredilebilir. Belgelerle desteklemek zorunludur.

Beyanname Takvimi ve Ödeme

• Üç aylık geçici beyanname: yıl içi sonuçlara göre.
• Yıllık beyanname: hesap yılı sonunda verilir.
• Son ödeme: yıllık beyan sonrası tamamlayıcı ödeme veya iade.

Zamanında muhasebe mutabakatı, denetim riskini ve cezaları azaltır.

Denetimler ve Belgeler

Defterler, sözleşmeler, faturalar ve gider kayıtlarını düzenli tutmak gerekir. Denetim için hazır dosya hazırlamak süreci kolaylaştırır.

Cezalar ve Yaygın Hatalar

• Geç verilen beyanname ve ödemeler için faiz ve cezalar.
• Belgesiz giderlerin reddi.
• Yabancı şirketlerde yanlış PE kâr atfı.

ACON Consulting’in Katkısı

• Üç aylık ve yıllık CIT hesaplamaları ve beyannameler.
• Giderlerin incelenmesi ve zarar planlaması.
• PE analizi ve yabancı şirketlere destek.
• Denetim savunma dosyası ve temsil.

Sonuç ve İletişim

Azerbaycan’da kurumlar vergisine uyum sağlamak zor değil. Doğru destekle hem yükümlülüklerinizi yerine getirir hem de kârınızı korursunuz.

👉 Bugün bizimle iletişime geçin ve profesyonel CIT desteği alın.

 
 
 
 
  EXCELLENT  
  
 Based on 115 reviews 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
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 xalil xalil 
 
21 November 2024
 
 
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Мне нужно было решить некоторые юридические вопросы и несмотря на то, что я местный житель в Азербайджане я не знал как с ними справиться. Я очень благодарен господину Малику Гурбанову за его искреннюю помощь. Он очень талантливый юрист и  оказал мне профессиональную поддержку.
  
 
 
 
 
 
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 Mahmoud Nasser (RAPHAËL) 
 
21 November 2024
 
 
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I had the pleasure of working with Mrs. Ayshan Jabrayiolova from ACON, and I am very impressed. As a representative of our firm, I discussed various topics on starting a business with her, including tax, international supply, and business setup. Mrs. Ayshan was incredibly professional, kind, and knowledgeable. She has a deep understanding of business processes, and her guidance was extremely helpful, going above and beyond what we expected. Her insights made the process much easier and helped us feel confident about the next steps. I highly recommend working with ACON if you’re looking for expert advice and outstanding support in starting your business
  
 
 
 
 
 
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 Saif Mahran 
 
15 November 2024
 
 
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ACON Consulting did an amazing job helping us with our company registration for import-export services. We had so many questions, but their team was always ready to assist with patience and professionalism. The process was faster than expected, and they handled all the paperwork smoothly. Honestly, I couldn't be more satisfied. If you're looking for reliable service, ACON is the one to go with. 10/10 recommend!
  
 
 
 
 
 
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 Mahdi Teymuri 
 
15 November 2024
 
 
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ACON Consulting exceeded our expectations with their due diligence services. Their team is highly professional, detail-oriented, and reliable. They thoroughly analyzed every aspect of our case and provided clear insights. The entire process was completed efficiently and with the care. We highly recommend ACON.
  
 
 
 
 
 
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 Saniyə Muradova 
 
13 November 2024
 
 
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They secured business based residence permit for my friend. Thank a lot. Strongly I recommend ACON.
  
 
 
 
 
 
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 Oguz Gadirli 
 
11 November 2024
 
 
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I recently registered my company with their assistance, and I highly recommend their services. All I had to do was sign the contract, and their professional team handled everything else under the Power of Attorney (POA). Their expertise made the process seamless and stress-free—highly professional!
  
 
 
 
 
 
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 Camila Hasimova 
 
11 November 2024
 
 
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Mr. Malik handled our commercial litigation, and in a short time, we received positive results. We highly recommend him and would like to express our gratitude.
  
 
 
 
 
 
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 Konul Safarova 
 
10 November 2024
 
 
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Thanks for professional legal services. My litigation  process handled smoothly. So professional
  
 
 
 
 
 
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 Ahmed Jawass 
 
9 October 2024
 
 
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The ACON Team helped me with my family case, and their support was exceptional. They handled everything with care and professionalism, making a difficult process much easier. I’m grateful for their assistance and highly recommend their family law services!
  
 
 
 
 
 
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 Zulfy Syed 
 
6 September 2024
 
 
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The ACON Team guided me through getting my residence permit on a real estate base. Their support made the process easy, and everything was done on time. I’m very happy with their professional service and recommend them to anyone needing help with residence permits.
  
 
 
 
 
 
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 Syed Intekhab Ali (Smart Digital Pix) 
 
6 September 2024
 
 
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The ACON Team helped me get my residence permit on a property base, and it was a smooth process. They assisted me in the whole process and made sure I had no issues. I highly recommend them for residence permit services!
  
 
 
 
 
 
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 Дина Шостак 
 
27 August 2024
 
 
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ACON Team helped me with the restoration, attestation and apostille of my documents. The process was quick and easy, and they made sure everything was done correctly. I highly recommend their service for document attestation!
  
 
 
 
 
 
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 Dr. Hidayat Bangash 
 
27 August 2024
 
 
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I asked ACON Team for legal services for due diligence, and I’m very satisfied. The team were thorough and explained everything clearly. Their work helped me make the right decisions. I highly recommend them!
  
 
 
 
 
 
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 Vafa Ahmedzade 
 
29 May 2024
 
 
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My company was having problems with contracts, which negatively affected the business. We started working with ACON Law Firm. We receive consultations on both contracts and other legal processes. Thank you for the successful collaboration.
  
 
 
 
 
 
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 khoshgadam karimova 
 
13 April 2024
 
 
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Уже 4 года мы сотрудничаем с компанией ACON. Все юридические процессы , начиная от регистрации нашей компании , в том числе и консультации по бизнесу были совместно проведены. Благодарим за качественную услугу.
  
 
 
 
 
 
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 Amina Nasirli 
 
13 April 2024
 
 
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I found ACON while searching lawyer for my problem with bank. My problem already solved. Thank you.
  
 
 
 
 
 
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 olka's life 
 
8 April 2024
 
 
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Получила консультацию на высоком уровне,благодарю.