{"id":123893,"date":"2021-07-14T17:52:43","date_gmt":"2021-07-14T13:52:43","guid":{"rendered":""},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-29T20:00:00","slug":"","status":"publish","type":"post","link":"https:\/\/ucnoqta.az\/?p=123893","title":{"rendered":"Aksiz vergisind\u0259n yay\u0131nan 2 sahibkar n\u0259zar\u0259t\u0259 g\u00f6t\u00fcr\u00fcl\u00fcb"},"content":{"rendered":"<p><strong>\u0130qtisadiyyat Nazirliyi yan\u0131nda D&ouml;vl\u0259t Vergi Xidm\u0259ti sahibkarl\u0131q subyektl\u0259rinin f\u0259aliyy\u0259ti, o c&uuml;ml\u0259d\u0259n aksiz markas\u0131 il\u0259 markalanmal\u0131 olan mallar\u0131n d&ouml;vriyy\u0259si &uuml;z\u0259rind\u0259 n\u0259zar\u0259ti davam etdirir.<\/strong><\/p>\n<p>Ucnoqta.az x\u0259b\u0259r verir ki, bu bar\u0259d\u0259 qurumun a&ccedil;\u0131qlamas\u0131nda bildirilir.<br \/>\nM\u0259lumatda h\u0259m&ccedil;inin deyilir ki, f\u0259rdi sahibkar Aslanov Natiq G&uuml;lmirz\u0259 o\u011flunun t&uuml;t&uuml;n m\u0259mulatlar\u0131n\u0131n topdansat\u0131\u015f m\u0259rk\u0259zl\u0259rind\u0259n bel\u0259 m\u0259hsullar\u0131 \u0259ld\u0259 ed\u0259 bilm\u0259m\u0259si il\u0259 ba\u011fl\u0131 m&uuml;raci\u0259ti h\u0259rt\u0259r\u0259fli v\u0259 obyektiv ara\u015fd\u0131r\u0131l\u0131b. Ara\u015fd\u0131rma n\u0259tic\u0259sind\u0259 m&uuml;\u0259yy\u0259n edilib ki, vergi &ouml;d\u0259yicisi &ouml;t\u0259n il elektron qaim\u0259-faktura il\u0259 c\u0259mi 22,6 min manat (\u018fDV il\u0259) d\u0259y\u0259rind\u0259 mal al\u0131n\u0131b ki, bunun da 10,34 min manat\u0131 t&uuml;t&uuml;n m\u0259mulatlar\u0131 olub. 2021-ci ild\u0259 is\u0259 onun \u0259ld\u0259 etdiyi t&uuml;t&uuml;n m\u0259mulatlar\u0131n\u0131n h\u0259cmi k\u0259skin art\u0131b. Bel\u0259 ki, vergi &ouml;d\u0259yicisi elektron qaim\u0259-faktura il\u0259 206,5 min manat (\u018fDV il\u0259 birlikd\u0259) d\u0259y\u0259rind\u0259 mal al\u0131b ki, bunun da 203,14 min manat\u0131n\u0131 t&uuml;t&uuml;n m\u0259mulatlar\u0131 t\u0259\u015fkil edib. H\u0259m&ccedil;inin vergi &ouml;d\u0259yicisinin o\u011flu, vergi orqanlar\u0131nda f\u0259rdi sahibkar kimi u&ccedil;otda olan Aslanov \u015eahin Natiq o\u011flu da 2021-ci ild\u0259 (may-iyun aylar\u0131nda) elektron qaim\u0259-faktura il\u0259 155,4 min manat (\u018fDV il\u0259 birlikd\u0259) d\u0259y\u0259rind\u0259 mal al\u0131n\u0131b ki, bunun da ham\u0131s\u0131 t&uuml;t&uuml;n m\u0259mulatlar\u0131 olub. T&uuml;t&uuml;n m\u0259mulatlar\u0131n\u0131n al\u0131\u015f\u0131n\u0131n b&ouml;y&uuml;k h\u0259cmd\u0259 olmas\u0131na baxmayaraq, h\u0259min d&ouml;vrd\u0259 h\u0259r iki vergi &ouml;d\u0259yicisinin elektron qaim\u0259-faktura t\u0259rtib etm\u0259d\u0259n mallar t\u0259qdim etdiyi m&uuml;\u0259yy\u0259n edilib.<\/p>\n<p>&ldquo;Aksiz markalar\u0131 il\u0259 markalanmal\u0131 olan mallar\u0131n d&ouml;vriyy\u0259sinin t\u0259nziml\u0259nm\u0259si Qaydalar\u0131&rdquo; haqq\u0131nda &ouml;lk\u0259 prezidentinin 7 dekabr 2015-ci il tarixli f\u0259rman\u0131 il\u0259 aksiz markas\u0131 il\u0259 markalanmal\u0131 olan mallar\u0131n d&ouml;vriyy\u0259si il\u0259 ba\u011fl\u0131 t\u0259l\u0259bl\u0259r m&uuml;\u0259yy\u0259nl\u0259\u015fdirilib. H\u0259min t\u0259l\u0259bl\u0259rin 3.2-ci b\u0259ndin\u0259 \u0259sas\u0259n, markalanmal\u0131 mallar\u0131n (p\u0259rak\u0259nd\u0259 sat\u0131\u015f istisna olmaqla) sat\u0131lmas\u0131 v\u0259 sat\u0131\u015f m\u0259qs\u0259dil\u0259 al\u0131nmas\u0131 zaman\u0131 mallar\u0131n d\u0259y\u0259rinin na\u011fd qaydada &ouml;d\u0259nilm\u0259sin\u0259 yol verilmir. Vergi M\u0259c\u0259ll\u0259sinin m&uuml;dd\u0259alar\u0131na \u0259sas\u0259n, vergi &ouml;d\u0259yicisi vergi orqanlar\u0131nda u&ccedil;otda olan \u015f\u0259xsl\u0259r\u0259 mal, i\u015f v\u0259 xidm\u0259tl\u0259r t\u0259qdim etdikd\u0259 elektron qaim\u0259-faktura g&ouml;nd\u0259rm\u0259lidir.<\/p>\n<p>Ara\u015fd\u0131rmalar zaman\u0131 m&uuml;\u0259yy\u0259n edilib ki, f\u0259rdi sahibkar N.Aslanov v\u0259 o\u011flu \u015e.Aslanov topdansat\u0131\u015f m\u0259rk\u0259zl\u0259rind\u0259n \u0259ld\u0259 etdikl\u0259ri aksizli mallar\u0131n sonradan na\u011fd qaydada v\u0259 elektron qaim\u0259-faktura t\u0259rtib edilm\u0259d\u0259n sat\u0131\u015f\u0131n\u0131 h\u0259yata ke&ccedil;irib ki, bu da m&ouml;vcud qanunvericiliyin t\u0259l\u0259bl\u0259rin\u0259 ziddir v\u0259 f\u0259rdi sahibkar\u0131n, h\u0259m&ccedil;inin mallar\u0131 satd\u0131\u011f\u0131 subyektl\u0259rin vergid\u0259n yay\u0131nmas\u0131 &uuml;&ccedil;&uuml;n \u015f\u0259rait yarad\u0131r.<\/p>\n<p>Topdansat\u0131\u015f m\u0259rk\u0259zl\u0259ri f\u0259rdi sahibkarlar\u0131n mallar\u0131 p\u0259rak\u0259nd\u0259 sat\u0131\u015f qaydas\u0131nda deyil, topdan na\u011fd qaydada sat\u0131\u015f\u0131na y&ouml;n\u0259ltm\u0259l\u0259ri il\u0259 ba\u011fl\u0131 \u0259sasl\u0131 \u015f&uuml;bh\u0259l\u0259r yaranmas\u0131 s\u0259b\u0259bind\u0259n, h\u0259min \u015f\u0259xsl\u0259r\u0259 t&uuml;t&uuml;n m\u0259mulatlar\u0131n\u0131n sat\u0131\u015f\u0131n\u0131 m\u0259hdudla\u015fd\u0131r\u0131b v\u0259 qanunvericiliyin t\u0259l\u0259bl\u0259rinin pozulmas\u0131, haqs\u0131z r\u0259qab\u0259t m&uuml;hitinin formala\u015fd\u0131r\u0131lmas\u0131 il\u0259 \u0259laq\u0259dar \u0130qtisadiyyat Nazirliyin\u0259 m&uuml;raci\u0259t edibl\u0259r. Haz\u0131rda h\u0259r iki f\u0259rdi sahibkar\u0131n f\u0259aliyy\u0259ti, aksizli mallar\u0131n d&ouml;vriyy\u0259si v\u0259 sat\u0131\u015f\u0131 zaman\u0131 yol verilmi\u015f hallar ara\u015fd\u0131r\u0131l\u0131r.<\/p>\n<p>\u0130qtisadiyyat Nazirliyi yan\u0131nda D&ouml;vl\u0259t Vergi Xidm\u0259ti vergi &ouml;d\u0259yicil\u0259rin\u0259 m&uuml;raci\u0259t ed\u0259r\u0259k bildirir ki, aksiz markas\u0131 il\u0259 markalanmal\u0131 mallar\u0131n sat\u0131lmas\u0131 v\u0259 sat\u0131\u015f m\u0259qs\u0259dil\u0259 al\u0131nmas\u0131 zaman\u0131 m&ouml;vcuq qanunvericiliyin t\u0259l\u0259bl\u0259rin\u0259 riay\u0259t edilm\u0259li, topdansat\u0131\u015f\u0131n h\u0259yata ke&ccedil;irilm\u0259si zaman\u0131 mallar elektron qaim\u0259-faktura \u0259sas\u0131nda t\u0259qdim edilm\u0259li, hesabla\u015fmalar na\u011fds\u0131z qaydada apar\u0131lmal\u0131d\u0131r. Vergi &ouml;d\u0259yicil\u0259ri l&uuml;zumsuz sanksiyalarla qar\u015f\u0131la\u015fmamaq &uuml;&ccedil;&uuml;n qanunvericiliyin t\u0259l\u0259bl\u0259rin\u0259 ciddi \u0259m\u0259l etm\u0259lidirl\u0259r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0130qtisadiyyat Nazirliyi yan\u0131nda D&ouml;vl\u0259t Vergi Xidm\u0259ti sahibkarl\u0131q subyektl\u0259rinin f\u0259aliyy\u0259ti, o c&uuml;ml\u0259d\u0259n aksiz markas\u0131 il\u0259 markalanmal\u0131 olan mallar\u0131n d&ouml;vriyy\u0259si &uuml;z\u0259rind\u0259 n\u0259zar\u0259ti davam etdirir. Ucnoqta.az x\u0259b\u0259r verir ki, bu bar\u0259d\u0259 qurumun a&ccedil;\u0131qlamas\u0131nda&hellip;<\/p>\n","protected":false},"author":1,"featured_media":251278,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[],"tags":[],"class_list":["post-123893","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/123893","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=123893"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/123893\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/media\/251278"}],"wp:attachment":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=123893"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=123893"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=123893"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}