{"id":183020,"date":"2023-08-03T16:50:01","date_gmt":"2023-08-03T12:50:01","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=183020","title":{"rendered":"Bu \u015f\u0259xsl\u0259r m\u0259suliyy\u0259t da\u015f\u0131y\u0131r –"},"content":{"rendered":"

\u0130qtisadiyyat Nazirliyi yan\u0131nda Dövl\u0259t Vergi Xidm\u0259ti ölk\u0259 v\u0259t\u0259nda\u015flar\u0131n\u0131 sahibkarl\u0131q niyy\u0259ti olmadan hüquqi \u015f\u0259xsl\u0259r t\u0259sis etm\u0259m\u0259y\u0259 ça\u011f\u0131r\u0131b.<\/strong><\/p>\n

Ucnoqta.az x\u0259b\u0259r verir ki, Dövl\u0259t Vergi Xidm\u0259ti ad\u0131na t\u0259sis edilmi\u015f mü\u0259ssis\u0259l\u0259rin t\u0259sis s\u0259n\u0259dl\u0259rini v\u0259 yaxud vergi öd\u0259yicisinin eynil\u0259\u015fdirm\u0259 nömr\u0259sini (VÖEN), h\u0259mçinin elektron imzas\u0131n\u0131 ba\u015fqa \u015f\u0259xsl\u0259r\u0259 ver\u0259nl\u0259r vergid\u0259n yay\u0131nma sxeml\u0259ri il\u0259 cinay\u0259tkar f\u0259aliyy\u0259t h\u0259yata keçir\u0259n \u015f\u0259xsl\u0259r\u0259 \u015f\u0259rait yaratm\u0131\u015f olur v\u0259 bu halda g\u0259l\u0259c\u0259kd\u0259 yaranacaq vergi öhd\u0259likl\u0259rin\u0259 gör\u0259 m\u0259suliyy\u0259t da\u015f\u0131yacaqlar\u0131n\u0131 bildirib.<\/p>\n

“Dövl\u0259t Vergi Xidm\u0259tinin Vergi Cinay\u0259tl\u0259rinin \u0130btidai Ara\u015fd\u0131r\u0131lmas\u0131 Ba\u015f \u0130dar\u0259sinin icraat\u0131ndak\u0131 b\u0259zi cinay\u0259t i\u015fl\u0259rinin istintaq\u0131 zaman\u0131 vergil\u0259ri öd\u0259m\u0259kd\u0259n yay\u0131nd\u0131r\u0131lm\u0131\u015f mü\u0259ssis\u0259l\u0259rin direktorlar\u0131n\u0131n, t\u0259sisiçil\u0259rinin v\u0259 ya f\u0259rdi sahibkarlar\u0131n h\u0259min f\u0259aliyy\u0259tl\u0259 \u0259laq\u0259sinin olmad\u0131\u011f\u0131, onlar\u0131n ad\u0131na aç\u0131lm\u0131\u015f elektron imzalar\u0131n (\u0259sas\u0259n, ASAN imza) dig\u0259r \u015f\u0259xsl\u0259r\u0259 verildiyi, sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 m\u0259hz h\u0259min \u015f\u0259xsl\u0259rin m\u0259\u015f\u011ful oldu\u011fu mü\u0259yy\u0259n edilib. V\u0259t\u0259nda\u015flar\u0131n m\u0259lumats\u0131zl\u0131\u011f\u0131ndan faydalanan bir qrup \u015f\u0259xs onlar\u0131 mü\u0259yy\u0259n v\u0259dl\u0259r v\u0259 ya pul müqabilind\u0259 m\u0259suliyy\u0259tl\u0259rinin olmayaca\u011f\u0131 il\u0259 aldadaraq, adlar\u0131na elektron imza (\u0259ks\u0259r hallarda ASAN imza) alaraq, h\u0259min elektron imza vasit\u0259sil\u0259 mü\u0259ssis\u0259l\u0259r t\u0259sis ed\u0259r\u0259k, q\u0131sa müdd\u0259t \u0259rzind\u0259 müxt\u0259lif maliyy\u0259 \u0259m\u0259liyyatlar\u0131 h\u0259yata keçirib, bel\u0259 \u0259m\u0259liyyatlara gör\u0259 hesablanm\u0131\u015f vergil\u0259ri öd\u0259m\u0259kd\u0259n yay\u0131n\u0131blar.<\/p>\n

Cinay\u0259t i\u015fl\u0259rinin istintaq\u0131 zaman\u0131 aldad\u0131laraq adlar\u0131na t\u0259sis edilmi\u015f mü\u0259ssis\u0259l\u0259rd\u0259 v\u0259 f\u0259rdi sahibkarl\u0131q subyektl\u0259rind\u0259 maliyy\u0259 \u0259m\u0259liyyatlar\u0131 h\u0259yata keçir\u0259n \u015f\u0259xsl\u0259rin dair\u0259sini mü\u0259yy\u0259n etm\u0259k ç\u0259tin olsa da, intensiv istintaq h\u0259r\u0259k\u0259tl\u0259ri il\u0259 buna nail olunur. Lakin n\u0259z\u0259r\u0259 almaq laz\u0131md\u0131r ki, bu hallarda v\u0259t\u0259nda\u015flar qanunvericilikd\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada m\u0259suliyy\u0259t da\u015f\u0131ya bil\u0259rl\u0259r.<\/p>\n

Dövl\u0259t Vergi Xidm\u0259ti bel\u0259 hallarla müt\u0259madi mübariz\u0259 apar\u0131r v\u0259 v\u0259t\u0259nda\u015flar\u0131 aldadan \u015f\u0259xsl\u0259ri mü\u0259yy\u0259nl\u0259\u015fdir\u0259r\u0259k m\u0259suliyy\u0259t\u0259 c\u0259lb edir. Bu istiqam\u0259td\u0259 mübariz\u0259nin s\u0259m\u0259r\u0259liliyinin art\u0131r\u0131lmas\u0131 üçün v\u0259t\u0259nda\u015flar\u0131n maarifl\u0259ndirilm\u0259si mühüm \u0259h\u0259miyy\u0259t\u0259 malikdir. Odur ki, v\u0259t\u0259nda\u015flara sahibkarl\u0131q f\u0259aliyy\u0259ti niyy\u0259ti olmadan vergi qeydiyyat\u0131na al\u0131nmama\u011f\u0131 (mü\u0259ssis\u0259 t\u0259sis etm\u0259k v\u0259 ya VÖEN \u0259ld\u0259 etm\u0259k) v\u0259 qeyd edil\u0259n \u015f\u0259xsl\u0259rin v\u0259dl\u0259rin\u0259 inanmama\u011f\u0131 tövsiy\u0259 edirik”, – dey\u0259 müraci\u0259td\u0259 qeyd olunub.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u0130qtisadiyyat Nazirliyi yan\u0131nda Dövl\u0259t Vergi Xidm\u0259ti ölk\u0259 v\u0259t\u0259nda\u015flar\u0131n\u0131 sahibkarl\u0131q niyy\u0259ti olmadan hüquqi \u015f\u0259xsl\u0259r t\u0259sis etm\u0259m\u0259y\u0259 ça\u011f\u0131r\u0131b. Ucnoqta.az x\u0259b\u0259r verir ki, Dövl\u0259t Vergi Xidm\u0259ti ad\u0131na t\u0259sis edilmi\u015f mü\u0259ssis\u0259l\u0259rin t\u0259sis s\u0259n\u0259dl\u0259rini v\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-183020","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\/183020","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=183020"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/183020\/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=183020"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=183020"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=183020"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}