{"id":164989,"date":"2022-12-13T12:12:35","date_gmt":"2022-12-13T08:12:35","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=164989","title":{"rendered":"B\u0259l\u0259diyy\u0259y\u0259 vergi \u00f6d\u0259nilm\u0259lidirmi?"},"content":{"rendered":"

Son zamanlar b\u0259l\u0259diyy\u0259l\u0259r torpaq mülkiyy\u0259tçil\u0259rind\u0259n torpaq vergisinin, bina v\u0259 m\u0259nzil mülkiyy\u0259tçil\u0259rind\u0259n is\u0259 \u0259mlak vergisinin öd\u0259nilm\u0259sini t\u0259l\u0259b edirl\u0259r. Düzdür, Vergi M\u0259c\u0259ll\u0259sinin 8-ci madd\u0259sin\u0259 gör\u0259 b\u0259l\u0259diyy\u0259 vergil\u0259rin\u0259 fiziki \u015f\u0259xsl\u0259rin torpaq v\u0259 \u0259mlak vergisi aiddir. M\u0259c\u0259ll\u0259d\u0259 h\u0259min vergil\u0259rin d\u0259r\u0259c\u0259l\u0259ri d\u0259 t\u0259sbit edilib. Amma 4.4-cü madd\u0259d\u0259 o da vur\u011fulan\u0131b ki, b\u0259l\u0259diyy\u0259 vergil\u0259rinin d\u0259r\u0259c\u0259l\u0259ri vergi qanunvericiliyind\u0259 t\u0259sbit edilmi\u015f h\u0259dl\u0259r daxilind\u0259 mü\u0259yy\u0259n edilir (“Yerli (b\u0259l\u0259diyy\u0259) vergil\u0259r v\u0259 öd\u0259ni\u015fl\u0259r haqq\u0131nda” Qanunun 10-cu madd\u0259sind\u0259 d\u0259 bel\u0259 müdd\u0259a var). Ba\u015fqa sözl\u0259, h\u0259r b\u0259l\u0259diyy\u0259 \u0259razisind\u0259 tutulan verginin d\u0259r\u0259c\u0259sini mü\u0259yy\u0259n etm\u0259lidir. B\u0259l\u0259diyy\u0259l\u0259r bunu hans\u0131 hüquqi aktda mü\u0259yy\u0259n etm\u0259lidir?<\/strong><\/p>\n

Ucnoqta.az x\u0259b\u0259r verir ki, bunu ekspert \u018fkr\u0259m H\u0259s\u0259nov deyib. \u018fkr\u0259m H\u0259s\u0259novun sözl\u0259rin\u0259 gör\u0259, “Normativ hüquqi aktlar haqq\u0131nda” Konstitusiya Qanununun 1.0.3-cü v\u0259 4.1.6-c\u0131 madd\u0259l\u0259rin\u0259 \u0259sas\u0259n b\u0259l\u0259diyy\u0259l\u0259rin \u0259hali üçün m\u0259cburi q\u0259rarlar\u0131 normativ xarakterli akt formas\u0131nda r\u0259smil\u0259\u015fdirilm\u0259lidir: "O cüml\u0259d\u0259n h\u0259min akt 78-ci madd\u0259y\u0259 uy\u011fun olaraq Hüquqi Aktlar\u0131n Dövl\u0259t Reyestrin\u0259 daxil edilm\u0259lidir. Lakin Az\u0259rbaycan b\u0259l\u0259diyy\u0259l\u0259rinin indiy\u0259d\u0259k h\u0259min Reyestr\u0259 daxil etdikl\u0259ri lakin bir akt var – nizamnam\u0259l\u0259ri.
\n 
\nBel\u0259likl\u0259, Vergi M\u0259c\u0259ll\u0259si yerli (b\u0259l\u0259diyy\u0259) vergil\u0259ri n\u0259z\u0259rd\u0259 tutsa da, h\u0259tta onlar\u0131n yuxar\u0131 h\u0259ddini d\u0259 mü\u0259yy\u0259n ets\u0259 d\u0259, b\u0259l\u0259diyy\u0259l\u0259r s\u0131rf özl\u0259rin\u0259 münasib\u0259td\u0259 bu cür vergil\u0259ri normativ xarakterli aktlar\u0131nda t\u0259sbit etm\u0259mi\u015fl\u0259r. Buna gör\u0259 d\u0259 v\u0259t\u0259nda\u015flar h\u0259min vergini öd\u0259m\u0259diyi t\u0259qdird\u0259 b\u0259l\u0259diyy\u0259l\u0259r qanuni al\u0259tl\u0259rl\u0259 heç n\u0259 ed\u0259 bilm\u0259zl\u0259r. V\u0259t\u0259nda\u015f b\u0259l\u0259diyy\u0259nin normativ xarakterli akt\u0131n\u0131n mövcud olmad\u0131\u011f\u0131 s\u0259b\u0259bind\u0259n m\u0259suliyy\u0259t\u0259 c\u0259lb oluna bilm\u0259z.
\n 
\nHüquqi savads\u0131zl\u0131\u011f\u0131n v\u0259 etinasaz\u0131l\u0131\u011f\u0131n b\u0259d\u0259li budur! Zat\u0259n bu, n\u0259tic\u0259 olaraq b\u0259l\u0259diyy\u0259l\u0259rimizin yegan\u0259 problemi deyil…"<\/p>\n","protected":false},"excerpt":{"rendered":"

Son zamanlar b\u0259l\u0259diyy\u0259l\u0259r torpaq mülkiyy\u0259tçil\u0259rind\u0259n torpaq vergisinin, bina v\u0259 m\u0259nzil mülkiyy\u0259tçil\u0259rind\u0259n is\u0259 \u0259mlak vergisinin öd\u0259nilm\u0259sini t\u0259l\u0259b edirl\u0259r. Düzdür, Vergi M\u0259c\u0259ll\u0259sinin 8-ci madd\u0259sin\u0259 gör\u0259 b\u0259l\u0259diyy\u0259 vergil\u0259rin\u0259 fiziki \u015f\u0259xsl\u0259rin torpaq v\u0259 \u0259mlak…<\/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-164989","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/164989","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=164989"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/164989\/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=164989"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=164989"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=164989"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}