{"id":140969,"date":"2022-02-04T17:44:55","date_gmt":"2022-02-04T13:44:55","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=140969","title":{"rendered":"Az\u0259rbaycanda \u018fDV GER\u0130 AL FIRILDA\u011eI:<\/b><\/font> \u0130nsanlar\u0131 aldad\u0131rlar"},"content":{"rendered":"

Vergil\u0259r Nazirliyi t\u0259r\u0259find\u0259n yeni n\u0259sil n\u0259zar\u0259t-kassa aparatlar\u0131n\u0131n t\u0259tbiqi il\u0259 ba\u011fl\u0131 görül\u0259n i\u015fl\u0259r davam edir. Yeni n\u0259sil kassa aparatlar\u0131 h\u0259m hesabla\u015fmalar\u0131n daha \u015f\u0259ffaf apar\u0131lmas\u0131na, mallar\u0131n qanunsuz dövriyy\u0259sinin qar\u015f\u0131s\u0131n\u0131n al\u0131nmas\u0131na, h\u0259m d\u0259 al\u0131c\u0131lara \u018fDV-nin bir hiss\u0259sini geri almas\u0131na imkan yarad\u0131r.  <\/strong><\/p>\n

Art\u0131q iki il\u0259 yax\u0131nd\u0131r ki, istifad\u0259y\u0259 veril\u0259n edvgerial.az sayt\u0131ndan qeydiyyatdan keçmi\u015f \u015f\u0259xsl\u0259r yeni kassalardan veril\u0259n q\u0259bzl\u0259r say\u0259sind\u0259 \u018fDV-nin bir hiss\u0259sini geri ala bilirl\u0259r. Amma bu sah\u0259d\u0259 bir çox hallarda qanunsuzluqlara yol verilir. V\u0259t\u0259nda\u015flar da bunu f\u0131r\u0131ldaq kimi q\u0259bul edirl\u0259r. <\/p>\n

Bel\u0259 ki, \u0259sas\u0259n, marketl\u0259rd\u0259ki yeni kassalardan veril\u0259n q\u0259bzl\u0259rin üz\u0259rind\u0259ki fiskal kodu edvgerial.az portal\u0131nda qeydiyyatdan (çekin üz\u0259rind\u0259 qeyd edil\u0259n QR kodu, unikal identifikator (fiskal \u0130D) proqram t\u0259r\u0259find\u0259n tap\u0131lm\u0131r) keçir\u0259 bilmirl\u0259r. Bunun da müxt\u0259lif s\u0259b\u0259bl\u0259ri var. \u018fsas s\u0259b\u0259bl\u0259rd\u0259n biri çekl\u0259rin sol\u011fun verilm\u0259sdir.<\/p>\n

Kassalarda veril\u0259n çekl\u0259rd\u0259 fiskal kodu görünm\u0259dikd\u0259 sat\u0131c\u0131ya \u015fikay\u0259t bildirilir. Sat\u0131c\u0131 is\u0259 b\u0259han\u0259 kimi qeyd edir ki, yeni çeki ç\u0131xarmaq üçün administratoru ça\u011f\u0131rmaq laz\u0131md\u0131r v\u0259 bu da xeyli vaxt alacaq. Bir çox hallarda yaranan problem zaman\u0131 edvgerial.az portal\u0131ndan istifad\u0259çiy\u0259 “Çek tap\u0131lmad\u0131. Fiskal \u0130D yanl\u0131\u015fd\u0131r v\u0259 ya çek m\u0259lumatlar\u0131 bazaya h\u0259l\u0259 \u0259lav\u0259 edilm\u0259yib” m\u0259zmunlu cavab g\u0259lir.<\/p>\n

B\u0259zi kafe v\u0259 restoranlarda is\u0259 çekl\u0259rin üz\u0259rind\u0259ki fiskal kodu k\u0259sil\u0259r\u0259k mü\u015ft\u0259riy\u0259 t\u0259qdim edilir. Bununla da h\u0259min çekin fiskal kodunu kafe v\u0259 ya restoran \u0259m\u0259kda\u015flar\u0131 qeydiyyatdan keçir\u0259r\u0259k \u018fDV-ni özl\u0259ri üçün geri al\u0131rlar.<\/p>\n

Lent.az m\u0259s\u0259l\u0259nin t\u0259f\u0259rrüatlar\u0131n\u0131 öyr\u0259nm\u0259k üçün iqtisadç\u0131-ekspert R\u0259\u015fad H\u0259s\u0259novla \u0259laq\u0259 saxlay\u0131b.<\/p>\n

Onun sözl\u0259rin\u0259 gör\u0259, \u018fDV sisteminin operativliyinin az olmas\u0131 insan auditoriyas\u0131n\u0131 a\u015fa\u011f\u0131 sal\u0131r:<\/p>\n

“V\u0259t\u0259nda\u015flar ilk olaraq \u0259g\u0259r ia\u015f\u0259, p\u0259rak\u0259nd\u0259 ticar\u0259t mü\u0259ssis\u0259l\u0259rind\u0259 \u018fDV-ni geri almaq ist\u0259yirl\u0259rs\u0259, o zaman önc\u0259 istehlak etdikl\u0259ri ticar\u0259t obyektinin vergi öd\u0259yicisi olub, olmad\u0131\u011f\u0131n\u0131 öyr\u0259nm\u0259lidirl\u0259r. Çünki mü\u0259ssis\u0259 vergi öd\u0259dikd\u0259 onun verdiyi q\u0259bz \u0259dv-ni geri qaytara bil\u0259r. Bu m\u0259qam diqq\u0259td\u0259 saxlan\u0131lmal\u0131d\u0131r. <\/p>\n

Dig\u0259r bir m\u0259s\u0259l\u0259 bütün m\u0259sullara \u018fDV verilm\u0259m\u0259sidir. B\u0259z\u0259n m\u0259n\u0259 d\u0259 müraci\u0259t olunur ki, marketd\u0259n al\u0131\u015f-veri\u015f etmi\u015f\u0259m sistem\u0259 daxil edir\u0259m amma \u018fDV verilmir. K\u0259nd t\u0259s\u0259rrüfat\u0131 m\u0259hsullar\u0131, 2022- ild\u0259n b\u0259ri tütün m\u0259hsullar\u0131 \u018fDV-d\u0259n azadd\u0131r. Bel\u0259 oldu\u011fu t\u0259qdird\u0259 "cashback" geri qaytar\u0131lm\u0131r. <\/p>\n

Eyni zamanda, texniki qüsurlar\u0131n olmas\u0131 il\u0259 ba\u011fl\u0131 kifay\u0259t q\u0259d\u0259r \u015fikay\u0259tl\u0259r, naraz\u0131l\u0131qlar var. M\u0259s\u0259l\u0259n, \u015fikay\u0259tl\u0259rd\u0259n biri “sistem\u0259 daxil edil\u0259n q\u0259bzin \u018fDV-si 90 d\u0259qiq\u0259d\u0259n sonra geri qaytar\u0131lacaq” yaz\u0131lsa da, günl\u0259r keçir amma cavab g\u0259lmir. Bunlar texniki m\u0259s\u0259l\u0259l\u0259rdir, sistemin operativ i\u015fl\u0259m\u0259si auditoriyan\u0131 daha da art\u0131rar.<\/p>\n

Ümumilikd\u0259 götürs\u0259k, \u018fDV-nin verilm\u0259si legalla\u015fma il\u0259 ba\u011fl\u0131d\u0131r. Y\u0259ni \u0259sas m\u0259qs\u0259d dövriyy\u0259nin qanunil\u0259\u015fdirilm\u0259si v\u0259 gizli iqtisadiyyatla mübariz\u0259nin apar\u0131lmas\u0131d\u0131r”. <\/p>\n

Bu sistemd\u0259 \u0259sas nöqsan n\u0259dir?<\/p>\n

Ekspertin sözl\u0259rin\u0259 gör\u0259, \u018fDV-nin faizl\u0259ri art\u0131r\u0131lmal\u0131d\u0131r: “\u018fDV-nin geri verilm\u0259si \u0259slind\u0259 kiçik-orta mikrosahibkarl\u0131\u011f\u0131 s\u0131radan ç\u0131xar\u0131r. Y\u0259ni t\u0259l\u0259bin t\u0259m\u0259rküzl\u0259\u015fdirilm\u0259sin\u0259 xidm\u0259t edir. \u0130ri vergi öd\u0259yicil\u0259rinin xidm\u0259tl\u0259rin\u0259 meylliyi t\u0259\u015fviq edir. Qon\u015fu marketl\u0259r, kiçik kafel\u0259r, p\u0259rak\u0259nd\u0259 ticar\u0259t mü\u0259ssis\u0259l\u0259ri v\u0259 s. onlar bu sistemin t\u0259zyiql\u0259ri alt\u0131nda \u0259zilir v\u0259 s\u0131radan ç\u0131x\u0131r. <\/p>\n

Bundan \u0259lav\u0259, nöqsan\u0131n özünün m\u0259qs\u0259d\u0259 xidm\u0259t etm\u0259 effektlivliyi. Y\u0259ni 1000 manat al\u0131\u015f-veri\u015f etdikd\u0259, 15 manat v\u0259 ya 22 manat (na\u011fds\u0131z oldu\u011fu t\u0259qdird\u0259) h\u0259r hans\u0131 geri dönü\u015f al\u0131rs\u0131zsa, bu sizi o q\u0259d\u0259r d\u0259 maraqland\u0131rm\u0131r. Bu da sistemd\u0259n istifad\u0259 mara\u011f\u0131n\u0131 a\u015fa\u011f\u0131 sal\u0131r. \u018fg\u0259r faizl\u0259r qald\u0131r\u0131lsa, insanlar bu prosesd\u0259 daha maraql\u0131 olarlar”.<\/p>\n

Vergid\u0259n yay\u0131nma bizim ölk\u0259d\u0259 institutla\u015f\u0131b…<\/p>\n

“\u0130qtisadiyyat\u0131n \u0259h\u0259miyy\u0259tli hiss\u0259si ölk\u0259mizd\u0259 illegal çal\u0131\u015f\u0131r. Vergid\u0259n yay\u0131nma bizim üçün institutla\u015f\u0131b. \u018fDV geri al mexanizminin yarad\u0131lmas\u0131 illegal çal\u0131\u015fan iqtisadiyyatla mübariz\u0259 m\u0259qs\u0259di da\u015f\u0131y\u0131r. \u018fg\u0259r ma\u011faza q\u0259bzi t\u0259l\u0259b ed\u0259nd\u0259 QR kodunu ( \u0259dv olan hiss\u0259sini) vermirs\u0259, qanuna ziddir. \u0130nsanlar bunu sat\u0131c\u0131dan t\u0259l\u0259b etm\u0259lidir. <\/p>\n

Dig\u0259r bir m\u0259s\u0259l\u0259 is\u0259 ma\u011fazalarda yeni n\u0259sil kassa aparat\u0131n\u0131n olmamas\u0131d\u0131r. B\u0259z\u0259n al\u0131c\u0131 q\u0259bz t\u0259l\u0259b etdikd\u0259 al\u0131nan m\u0259hsulun siyah\u0131s\u0131, ç\u0259kisi v\u0259 qiym\u0259ti olan, anbara ba\u011fl\u0131 çek verilir. O q\u0259bz r\u0259smi s\u0259n\u0259d deyil v\u0259 al\u0131c\u0131n\u0131 aldad\u0131rlar. <\/p>\n

Birm\u0259nal\u0131 olaraq, insanlar bilm\u0259lidir ki, r\u0259smi dövriyy\u0259ni legalla\u015fmas\u0131n\u0131 v\u0259 qanuniliyini göst\u0259r\u0259n q\u0259bzl\u0259r üz\u0259rind\u0259 vergi öd\u0259yicisinin bütün göst\u0259ricil\u0259ri, al\u0131nan saat, QR kodu v\u0259 Fiskal \u0130D-si \u0259ks olunan çekl\u0259rdir”. <\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Vergil\u0259r Nazirliyi t\u0259r\u0259find\u0259n yeni n\u0259sil n\u0259zar\u0259t-kassa aparatlar\u0131n\u0131n t\u0259tbiqi il\u0259 ba\u011fl\u0131 görül\u0259n i\u015fl\u0259r davam edir. Yeni n\u0259sil kassa aparatlar\u0131 h\u0259m hesabla\u015fmalar\u0131n daha \u015f\u0259ffaf apar\u0131lmas\u0131na, mallar\u0131n qanunsuz dövriyy\u0259sinin qar\u015f\u0131s\u0131n\u0131n al\u0131nmas\u0131na, h\u0259m d\u0259…<\/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":[101],"tags":[],"class_list":["post-140969","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cemiyyet"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/140969","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=140969"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/140969\/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=140969"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=140969"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=140969"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}