{"id":156586,"date":"2022-08-26T23:32:04","date_gmt":"2022-08-26T19:32:04","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=156586","title":{"rendered":"Vergi\u00f6d\u0259yicisi vergi \u00f6hd\u0259liyini yerin\u0259 yetirm\u0259dikd\u0259 \u0259mlak\u0131 siyah\u0131ya al\u0131na bil\u0259r"},"content":{"rendered":"<p><strong>Vergi M\u0259c\u0259ll\u0259sin\u0259 yanvar\u0131n 1-d\u0259n q&uuml;vv\u0259y\u0259 minmi\u015f d\u0259yi\u015fiklikl\u0259r\u0259 \u0259sas\u0259n, vergi&ouml;d\u0259yicisi vergi &ouml;hd\u0259liyini bu M\u0259c\u0259ll\u0259 il\u0259 m&uuml;\u0259yy\u0259n edilmi\u015f m&uuml;dd\u0259td\u0259 yerin\u0259 yetirm\u0259dikd\u0259 yaranm\u0131\u015f vergi borclar\u0131n\u0131n, habel\u0259 h\u0259min &ouml;hd\u0259liyin yerin\u0259 yetirilm\u0259m\u0259si il\u0259 \u0259laq\u0259dar vergi borcu &uuml;zr\u0259 hesablanm\u0131\u015f faizl\u0259rin v\u0259 t\u0259tbiq edilmi\u015f maliyy\u0259 sanksiyalar\u0131n\u0131n &ouml;d\u0259nilm\u0259sini t\u0259min etm\u0259k &uuml;sulu kimi onun \u0259mlak\u0131 siyah\u0131ya al\u0131na bil\u0259r.<\/strong><\/p>\n<p>Ucnoqta.az D&ouml;vl\u0259t Vergi Xidm\u0259tin\u0259 istinadla x\u0259b\u0259r verir ki, \u0259mlak\u0131n siyah\u0131ya al\u0131nmas\u0131 vergi&ouml;d\u0259yicisinin &ouml;z \u0259mlak\u0131 bar\u0259sind\u0259 h&uuml;quqlar\u0131n\u0131n el\u0259 m\u0259hdudla\u015fd\u0131r\u0131lmas\u0131d\u0131r ki, bu zaman vergi&ouml;d\u0259yicisi siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlaka v\u0259 ya onun bir hiss\u0259sin\u0259 s\u0259r\u0259ncam verm\u0259k h&uuml;ququna malik olmur, h\u0259min \u0259mlaka sahiblik v\u0259 ondan istifad\u0259 edilm\u0259si vergi orqan\u0131n\u0131n n\u0259zar\u0259ti il\u0259 h\u0259yata ke&ccedil;irilir.<\/p>\n<p>Vergi&ouml;d\u0259yicisi vergil\u0259r, faizl\u0259r v\u0259 maliyy\u0259 sanksiyalar\u0131 &uuml;zr\u0259 borclar\u0131n\u0131 bu M\u0259c\u0259ll\u0259nin 65.1-ci madd\u0259sind\u0259 qeyd olunan bildiri\u015fd\u0259 g&ouml;st\u0259ril\u0259n m&uuml;dd\u0259t \u0259rzind\u0259 &ouml;d\u0259m\u0259dikd\u0259 vergi orqan\u0131 m&uuml;vafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m&uuml;\u0259yy\u0259n edilmi\u015f formada aktivl\u0259ri bar\u0259d\u0259 m\u0259lumat\u0131n 10 g&uuml;n \u0259rzind\u0259 vergi orqan\u0131na t\u0259qdim edilm\u0259sini vergi&ouml;d\u0259yicisind\u0259n t\u0259l\u0259b ed\u0259 bil\u0259r. M\u0259lumat\u0131n vaxt\u0131nda verilm\u0259m\u0259sin\u0259 g&ouml;r\u0259 is\u0259 vergi &ouml;d\u0259yicisi bu M\u0259c\u0259ll\u0259nin t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun olaraq m\u0259suliyy\u0259t da\u015f\u0131y\u0131r.<\/p>\n<p>H\u0259m&ccedil;inin vergi&ouml;d\u0259yicisinin vergi &ouml;hd\u0259liyini yerin\u0259 yetirm\u0259kd\u0259n boyun qa&ccedil;\u0131rmas\u0131 bar\u0259d\u0259 vergi orqan\u0131n\u0131n kifay\u0259t q\u0259d\u0259r \u0259sas\u0131 olduqda, habel\u0259 vergi&ouml;d\u0259yicisi riskli vergi&ouml;d\u0259yicisi oldu\u011fu halda vergi orqan\u0131 vergi&ouml;d\u0259yicisin\u0259 yaz\u0131l\u0131 bildiri\u015f g&ouml;nd\u0259rm\u0259kl\u0259, eyni zamanda, ondan vergi &ouml;hd\u0259liyini d\u0259rhal &ouml;d\u0259m\u0259yi t\u0259l\u0259b ed\u0259 bil\u0259r.<\/p>\n<p>Vergi&ouml;d\u0259yicisi olan h&uuml;quqi \u015f\u0259xsin b&uuml;t&uuml;n \u0259mlak\u0131, vergi&ouml;d\u0259yicisi olan fiziki \u015f\u0259xsin is\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n qanunvericiliyin\u0259 \u0259sas\u0259n t\u0259l\u0259b y&ouml;n\u0259ldil\u0259 bilm\u0259y\u0259n \u0259mlak\u0131ndan ba\u015fqa dig\u0259r \u0259mlak\u0131 siyah\u0131ya al\u0131na bil\u0259r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vergi M\u0259c\u0259ll\u0259sin\u0259 yanvar\u0131n 1-d\u0259n q&uuml;vv\u0259y\u0259 minmi\u015f d\u0259yi\u015fiklikl\u0259r\u0259 \u0259sas\u0259n, vergi&ouml;d\u0259yicisi vergi &ouml;hd\u0259liyini bu M\u0259c\u0259ll\u0259 il\u0259 m&uuml;\u0259yy\u0259n edilmi\u015f m&uuml;dd\u0259td\u0259 yerin\u0259 yetirm\u0259dikd\u0259 yaranm\u0131\u015f vergi borclar\u0131n\u0131n, habel\u0259 h\u0259min &ouml;hd\u0259liyin yerin\u0259 yetirilm\u0259m\u0259si il\u0259 \u0259laq\u0259dar vergi&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":[101],"tags":[],"class_list":["post-156586","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\/156586","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=156586"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/156586\/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=156586"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=156586"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=156586"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}