{"id":251,"date":"2012-01-23T07:36:29","date_gmt":"2012-01-23T07:36:29","guid":{"rendered":"http:\/\/www.zerdab.com\/?p=251"},"modified":"2012-01-23T07:36:29","modified_gmt":"2012-01-23T07:36:29","slug":"9-sayli-%c9%99razi-vergil%c9%99r-idar%c9%99si-x%c9%99b%c9%99rdarliq-edir","status":"publish","type":"post","link":"https:\/\/www.zerdab.com\/?p=251","title":{"rendered":"9 sayl\u0131 \u018frazi Vergil\u0259r \u0130dar\u0259si x\u0259b\u0259rdarl\u0131q edir"},"content":{"rendered":"<p><a href=\"http:\/\/www.zerdab.com\/wp-content\/uploads\/2012\/01\/vergi.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-thumbnail wp-image-252\" title=\"Vergi\" src=\"http:\/\/www.zerdab.com\/wp-content\/uploads\/2012\/01\/vergi-150x150.jpg\" alt=\"\" width=\"150\" height=\"150\" \/><\/a>9 sayl\u0131 \u018frazi Vergil\u0259r \u0130dar\u0259si bir s\u0131ra vergi \u00f6d\u0259yicil\u0259ri t\u0259r\u0259find\u0259n ba\u015fqa m\u00fclkiyy\u0259t\u00e7iy\u0259 m\u0259xsus t\u0259s\u0259rr\u00fcfat subyektl\u0259rinin (obyektl\u0259rinin) etibarnam\u0259 \u0259sas\u0131nda u\u00e7ota al\u0131nmas\u0131 il\u0259 ba\u011fl\u0131 m\u00fcraci\u0259tl\u0259rin artmas\u0131, habel\u0259 etibarnam\u0259 \u0259sas\u0131nda dig\u0259r \u015f\u0259xsl\u0259r\u0259 m\u0259xsus da\u015f\u0131nmaz \u0259mlakdan istifad\u0259 hallar\u0131 il\u0259 ba\u011fl\u0131 bildirir ki, bu, respublika M\u00fclki M\u0259c\u0259ll\u0259sinin t\u0259l\u0259bl\u0259rin\u0259 ziddir. M\u00fclki M\u0259c\u0259ll\u0259nin 362.1 madd\u0259sin\u0259 \u0259sas\u0259n bir \u015f\u0259xsin 3-c\u00fc \u015f\u0259xsl\u0259r qar\u015f\u0131s\u0131nda t\u0259msil\u00e7ilik \u00fc\u00e7\u00fcn ba\u015fqa verdiyi v\u0259kal\u0259t etibarnam\u0259 say\u0131l\u0131r. T\u0259msil edil\u0259n t\u0259msil\u00e7i \u0259qd ba\u011flanmas\u0131 \u00fc\u00e7\u00fcn yaz\u0131l\u0131 v\u0259kal\u0259ti bilavasit\u0259 m\u00fcvafiq \u00fc\u00e7\u00fcnc\u00fc \u015f\u0259xs\u0259 t\u0259qdim ed\u0259 bil\u0259r.<br \/>\nM\u0259c\u0259ll\u0259nin 152.8-ci v\u0259 359.1-ci madd\u0259l\u0259rind\u0259 etibarnam\u0259 il\u0259 r\u0259smil\u0259\u015fdirilm\u0259si m\u00fcmk\u00fcn olan m\u00fclki h\u00fcquq m\u00fcnasib\u0259tl\u0259ri n\u0259z\u0259rd\u0259 tutulmu\u015fdur. 152.8-ci madd\u0259y\u0259 \u0259sas\u0259n m\u00fclkiyy\u0259t\u00e7i \u0259mlak\u0131n\u0131 ba\u015fqa \u015f\u0259xsin etibarnam\u0259li idar\u0259\u00e7iliyin\u0259 (etibarnam\u0259li idar\u0259\u00e7i) ver\u0259 bil\u0259r. \u018fmlak\u0131n etibarnam\u0259li idar\u0259\u00e7iy\u0259 verilm\u0259si m\u00fclkiyy\u0259t h\u00fcququnun etibarnam\u0259li idar\u0259\u00e7iy\u0259 ke\u00e7m\u0259sin\u0259 s\u0259b\u0259b olmur. O, \u0259mlak\u0131 m\u00fclkiyy\u0259t\u00e7inin v\u0259 ya m\u00fclkiyy\u0259t\u00e7inin g\u00f6st\u0259rdiyi 3-c\u00fc \u015f\u0259xsin m\u0259nafeyi namin\u0259 idar\u0259 etm\u0259lidir. 359.1-ci madd\u0259y\u0259 \u0259sas\u0259n \u0259qd t\u0259msil\u00e7i vasit\u0259si il\u0259 d\u0259 ba\u011flana bil\u0259r. Bir \u015f\u0259xsin (t\u0259msil\u00e7inin) etibarnam\u0259y\u0259, qanunun g\u00f6st\u0259ri\u015fin\u0259 v\u0259 ya buna v\u0259kil edilmi\u015f d\u00f6vl\u0259tin v\u0259 ya b\u0259l\u0259diyy\u0259 orqan\u0131n\u0131n akt\u0131na \u0259saslanan s\u0259lahiyy\u0259t\u0259 g\u00f6r\u0259 ba\u015fqa \u015f\u0259xs (t\u0259msil edil\u0259n) ad\u0131ndan ba\u011flad\u0131\u011f\u0131 \u0259qd t\u0259msil edil\u0259nin m\u00fclki h\u00fcquq v\u0259 v\u0259zif\u0259l\u0259rini bilavasit\u0259 yarad\u0131r, d\u0259yi\u015fdirir v\u0259 onlara xitam verir. S\u0259lahiyy\u0259t h\u0259m\u00e7inin t\u0259msil\u00e7inin f\u0259aliyy\u0259t g\u00f6st\u0259rdiyi \u015f\u0259raitd\u0259n d\u0259 (p\u0259rak\u0259nd\u0259 ticar\u0259td\u0259 sat\u0131c\u0131, kassir v\u0259 i. a.) b\u0259lli ola bil\u0259r.<br \/>\nBu madd\u0259l\u0259rd\u0259n d\u0259 g\u00f6r\u00fcnd\u00fcy\u00fc kimi, etibarnam\u0259 yaln\u0131z etibar ed\u0259nin 3-c\u00fc \u015f\u0259xsl\u0259r qar\u015f\u0131s\u0131nda t\u0259msil olunmas\u0131, onun h\u00fcquq v\u0259 m\u0259nafel\u0259rinin h\u0259yata ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn verilir. Buna g\u00f6r\u0259 d\u0259 etibar edil\u0259n \u015f\u0259xs etibar olunmu\u015f \u0259mlakdan \u00f6z xeyrin\u0259 h\u0259r hans\u0131 h\u0259r\u0259k\u0259tl\u0259r ed\u0259, o c\u00fcml\u0259d\u0259n vergi \u00f6d\u0259yicisi kimi qeydiyyata duraraq etibarnam\u0259 \u0259sas\u0131nda verilmi\u015f \u0259mlakdan \u00f6z m\u0259nafeyi namin\u0259 istifad\u0259 ed\u0259 bilm\u0259z. O, \u0259mlak\u0131 m\u00fclkiyy\u0259t\u00e7inin v\u0259 ya m\u00fclkiyy\u0259t\u00e7inin g\u00f6st\u0259rdiyi 3-c\u00fc \u015f\u0259xsin m\u0259nafeyi namin\u0259 idar\u0259 etm\u0259lidir. \u018fg\u0259r etibar edil\u0259n \u015f\u0259xs onun idar\u0259\u00e7iliyin\u0259 verilmi\u015f \u0259mlakdan \u00f6z m\u0259nafeyi namin\u0259 istifad\u0259 edirs\u0259, bu halda m\u00fcnasib\u0259tl\u0259r m\u00fcli-h\u00fcquqi m\u00fcqavil\u0259l\u0259r, o c\u00fcml\u0259d\u0259n M\u00fclki M\u0259c\u0259ll\u0259nin 700-c\u00fc madd\u0259sin\u0259 \u0259sas\u0259n icar\u0259 m\u00fcqavil\u0259si il\u0259 r\u0259smil\u0259\u015fdirilm\u0259lidir. H\u0259min madd\u0259d\u0259 g\u00f6st\u0259rilir ki, &#8220;icar\u0259 m\u00fcqavil\u0259si \u0259mlak kiray\u0259si m\u00fcqavil\u0259sidir. Bu m\u00fcqavil\u0259y\u0259 g\u00f6r\u0259 kiray\u0259y\u0259 ver\u0259n (icar\u0259y\u0259 ver\u0259n) kiray\u0259\u00e7iy\u0259 (icar\u0259\u00e7iy\u0259) icar\u0259y\u0259 g\u00f6t\u00fcrd\u00fcy\u00fc obyektd\u0259n v\u0259 ya h\u00fcquqdan istifad\u0259 il\u0259 yana\u015f\u0131, b\u0259h\u0259rd\u0259n istifad\u0259 etm\u0259k v\u0259 g\u0259lir g\u00f6t\u00fcrm\u0259k h\u00fcququ da verilir. \u0130car\u0259\u00e7i icar\u0259y\u0259 ver\u0259n\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fdirilmi\u015f icar\u0259 haqq\u0131 \u00f6d\u0259m\u0259y\u0259 borcludur&#8221;.<br \/>\nHaz\u0131rk\u0131 halda t\u0259s\u0259rr\u00fcfat subyektl\u0259ri (obyektl\u0259ri) vergi \u00f6d\u0259yicil\u0259ri t\u0259r\u0259find\u0259n sahibkarl\u0131q f\u0259aliyy\u0259ti g\u00f6st\u0259rilm\u0259si (obyektin istifad\u0259sind\u0259n g\u0259lir \u0259ld\u0259 edilm\u0259si) m\u0259qs\u0259dil\u0259 istifad\u0259y\u0259 g\u00f6t\u00fcr\u00fcld\u00fcy\u00fcnd\u0259n, M\u00fclki M\u0259c\u0259ll\u0259nin 700-c\u00fc madd\u0259sin\u0259 m\u00fcvafiq olaraq icar\u0259 m\u00fcqavil\u0259l\u0259ri ba\u011flanmal\u0131 v\u0259 m\u00fcqavil\u0259d\u0259 icar\u0259 haqq\u0131 m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259lidir.<br \/>\n&#8220;\u0130car\u0259 haqq\u0131nda&#8221; Az\u0259rbaycan Respublikas\u0131 Qanununun 8-ci madd\u0259sin\u0259 \u0259sas\u0259n icar\u0259 haqq\u0131n\u0131n m\u0259bl\u0259\u011fi v\u0259 \u00f6d\u0259nilm\u0259si qaydas\u0131 m\u00fcqavil\u0259d\u0259 \u015f\u0259rtl\u0259\u015fdirilir, h\u0259m d\u0259 icar\u0259 \u00f6d\u0259ni\u015finin m\u0259bl\u0259\u011fi icar\u0259y\u0259 g\u00f6t\u00fcr\u00fcl\u0259n \u0259sas fondlar\u0131n d\u0259y\u0259ri v\u0259 v\u0259ziyy\u0259ti, m\u00fc\u0259ssis\u0259nin inki\u015faf perspektivl\u0259ri v\u0259 dig\u0259r amill\u0259r, habel\u0259 icar\u0259y\u0259 g\u00f6t\u00fcr\u00fclm\u00fc\u015f \u0259mlak\u0131n istismar\u0131ndan \u0259ld\u0259 edilm\u0259li olan minimum g\u0259lir n\u0259z\u0259r\u0259 al\u0131nmaqla m\u00fc\u0259yy\u0259nl\u0259\u015fdirilir.<br \/>\nQanunvericilikd\u0259 icar\u0259 haqq\u0131n\u0131n m\u00fcqavil\u0259 t\u0259r\u0259fl\u0259rinin formal m\u00fclahiz\u0259sin\u0259 \u0259sas\u0259n formala\u015fd\u0131r\u0131lmas\u0131 n\u0259z\u0259rd\u0259 tutulmam\u0131\u015f v\u0259 h\u0259min haqq\u0131n m\u00fc\u0259yy\u0259n edilm\u0259sinin konkret meyarlar\u0131 m\u00fc\u0259yy\u0259n edilmi\u015fdir.<br \/>\nVergil\u0259r nazirinin 15 yanvar 2008-ci il tarixli \u0259mri il\u0259 t\u0259sdiq olunmu\u015f &#8220;Vergi orqanlar\u0131nda vergi \u00f6d\u0259yicil\u0259rinin u\u00e7otunun apar\u0131lmas\u0131na dair&#8221; metodiki g\u00f6st\u0259ri\u015fl\u0259rin M\u00fclki M\u0259c\u0259ll\u0259nin t\u0259l\u0259bl\u0259rin\u0259 uy\u011funlu\u011funun, icar\u0259 il\u0259 ba\u011fl\u0131 m\u0259s\u0259l\u0259l\u0259r\u0259 x\u00fcsusi proqram t\u0259minat\u0131 vasit\u0259si il\u0259 n\u0259zar\u0259tin t\u0259\u015fkilinin v\u0259 bu sah\u0259d\u0259 vergi orqanlar\u0131n\u0131n f\u0259aliyy\u0259tinin qanuniliyinin t\u0259min edilm\u0259si m\u0259qs\u0259di il\u0259 Vergil\u0259r nazirinin 23 sentyabr 2011-ci il tarxili \u0259mri il\u0259 &#8220;Vergi orqanlar\u0131nda vergi \u00f6d\u0259yicil\u0259rinin u\u00e7otunun apar\u0131lmas\u0131na dair&#8221; metodiki g\u00f6st\u0259ri\u015fl\u0259r\u0259 \u0259lav\u0259 v\u0259 d\u0259yi\u015fiklikl\u0259r edilmi\u015f v\u0259 buna m\u00fcvafiq olaraq t\u0259s\u0259rr\u00fcfat subyektinin (obyektinin) sahibkarl\u0131q f\u0259aliyy\u0259ti m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn istifad\u0259y\u0259 verildiyi halda, obyektin u\u00e7ota al\u0131nmas\u0131 \u00fc\u00e7\u00fcn \u0259sas olan s\u0259n\u0259d kimi yaln\u0131z icar\u0259 m\u00fcqavil\u0259si m\u00fc\u0259yy\u0259n edilmi\u015f, icar\u0259y\u0259 ver\u0259n fiziki \u015f\u0259xsin \u015f\u0259xsiyy\u0259t v\u0259siq\u0259sinin seriyas\u0131, n\u00f6mr\u0259si, P\u0130N kodu bar\u0259d\u0259 m\u0259lumatlar\u0131n x\u00fcsusi proqram t\u0259minat\u0131na daxil edilm\u0259si n\u0259z\u0259rd\u0259 tutulmu\u015fdur.<br \/>\n\u0130stifad\u0259 h\u00fcququ \u0259sas\u0131nda t\u0259s\u0259rr\u00fcfat subyektini (obyekti) u\u00e7ota qoyark\u0259n, h\u0259min h\u00fcququn \u0259sas\u0131 kimi etibarnam\u0259 yox, yaln\u0131z icar\u0259 m\u00fcqavil\u0259l\u0259ri \u0259sas g\u00f6t\u00fcr\u00fcl\u0259r\u0259k ba\u011flanmal\u0131d\u0131r v\u0259 icar\u0259 haqlar\u0131ndan \u00f6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 vergi, Vergi M\u0259c\u0259ll\u0259sinin 124-c\u00fc v\u0259 150-ci madd\u0259l\u0259rin\u0259 uy\u011fun \u015f\u0259kild\u0259 tutulmal\u0131 v\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 k\u00f6\u00e7\u00fcr\u00fclm\u0259li, h\u0259m\u00e7inin Vergi M\u0259c\u0259ll\u0259sinin 149-cu madd\u0259sin\u0259 uy\u011fun olaraq b\u0259y\u0259nnam\u0259 t\u0259qdim edilm\u0259lidir. \u0130stifad\u0259nizd\u0259ki t\u0259s\u0259rr\u00fcfat subyektini (obyekti) icar\u0259 m\u00fcqavil\u0259si il\u0259 r\u0259smil\u0259\u015fdirm\u0259kl\u0259 qanunvericiliy\u0259 riay\u0259t etmi\u015f olars\u0131n\u0131z.<br \/>\n\u018flav\u0259 m\u0259lumat \u00fc\u00e7\u00fcn Vergil\u0259r Nazirliyinin 195 sayl\u0131 telefon xidm\u0259tin\u0259 v\u0259 internet sayt\u0131na (taxes.gov.az), 9 sayl\u0131 \u018frazi Vergil\u0259r \u0130dar\u0259sinin vergi \u00f6d\u0259yicil\u0259rin\u0259 xidm\u0259t \u015f\u00f6b\u0259sin\u0259 m\u00fcraci\u0259t edin.<br \/>\n\u018flaq\u0259 telefonu: (0167) 4-60-14<\/p>\n<p>9 sayl\u0131 \u018frazi Vergil\u0259r \u0130dar\u0259si<\/p>\n","protected":false},"excerpt":{"rendered":"<p>9 sayl\u0131 \u018frazi Vergil\u0259r \u0130dar\u0259si bir s\u0131ra vergi \u00f6d\u0259yicil\u0259ri t\u0259r\u0259find\u0259n ba\u015fqa m\u00fclkiyy\u0259t\u00e7iy\u0259 m\u0259xsus t\u0259s\u0259rr\u00fcfat subyektl\u0259rinin (obyektl\u0259rinin) etibarnam\u0259 \u0259sas\u0131nda u\u00e7ota al\u0131nmas\u0131 il\u0259 ba\u011fl\u0131 m\u00fcraci\u0259tl\u0259rin artmas\u0131, habel\u0259 etibarnam\u0259 \u0259sas\u0131nda dig\u0259r \u015f\u0259xsl\u0259r\u0259 m\u0259xsus da\u015f\u0131nmaz \u0259mlakdan istifad\u0259 hallar\u0131 il\u0259 ba\u011fl\u0131 bildirir ki, bu, respublika M\u00fclki M\u0259c\u0259ll\u0259sinin t\u0259l\u0259bl\u0259rin\u0259 ziddir. M\u00fclki M\u0259c\u0259ll\u0259nin 362.1 madd\u0259sin\u0259 \u0259sas\u0259n bir \u015f\u0259xsin 3-c\u00fc \u015f\u0259xsl\u0259r qar\u015f\u0131s\u0131nda t\u0259msil\u00e7ilik [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":{"0":"post-251","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-knd"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>9 sayl\u0131 \u018frazi Vergil\u0259r \u0130dar\u0259si x\u0259b\u0259rdarl\u0131q edir - Z\u0259rdab.com<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.zerdab.com\/?p=251\" \/>\n<meta property=\"og:locale\" content=\"az_AZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"9 sayl\u0131 \u018frazi Vergil\u0259r \u0130dar\u0259si x\u0259b\u0259rdarl\u0131q edir - Z\u0259rdab.com\" \/>\n<meta property=\"og:description\" content=\"9 sayl\u0131 \u018frazi Vergil\u0259r \u0130dar\u0259si bir s\u0131ra vergi \u00f6d\u0259yicil\u0259ri t\u0259r\u0259find\u0259n ba\u015fqa m\u00fclkiyy\u0259t\u00e7iy\u0259 m\u0259xsus t\u0259s\u0259rr\u00fcfat subyektl\u0259rinin (obyektl\u0259rinin) etibarnam\u0259 \u0259sas\u0131nda u\u00e7ota al\u0131nmas\u0131 il\u0259 ba\u011fl\u0131 m\u00fcraci\u0259tl\u0259rin artmas\u0131, habel\u0259 etibarnam\u0259 \u0259sas\u0131nda dig\u0259r \u015f\u0259xsl\u0259r\u0259 m\u0259xsus da\u015f\u0131nmaz \u0259mlakdan istifad\u0259 hallar\u0131 il\u0259 ba\u011fl\u0131 bildirir ki, bu, respublika M\u00fclki M\u0259c\u0259ll\u0259sinin t\u0259l\u0259bl\u0259rin\u0259 ziddir. 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