{"id":192982,"date":"2023-12-20T17:58:15","date_gmt":"2023-12-20T13:58:15","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=192982","title":{"rendered":"Hesablama Palatas\u0131 M\u0259d\u0259niyy\u0259t Nazirliyinin qurumlar\u0131nda a\u015fkarlanan n\u00f6qsanlar\u0131"},"content":{"rendered":"<p><strong>Hesablama Palatas\u0131 M\u0259d\u0259niyy\u0259t Nazirliyind\u0259 v\u0259 onun qurumlar\u0131nda yoxlamalar apar\u0131b.<\/strong><\/p>\n<p>Bu bar\u0259d\u0259 Hesablama Palatas\u0131 m\u0259lumat yay\u0131b.<\/p>\n<p>Bildirilib ki, audit nazirlik v\u0259 Kino Agentliyi t\u0259r\u0259find\u0259n d&ouml;vl\u0259t sifari\u015fi il\u0259 filml\u0259rin &ccedil;\u0259kilm\u0259si v\u0259 kino t\u0259dbirl\u0259rinin ke&ccedil;irilm\u0259si &uuml;&ccedil;&uuml;n d&ouml;vl\u0259t b&uuml;dc\u0259sind\u0259n ayr\u0131lan v\u0259saitl\u0259rin istifad\u0259sinin, el\u0259c\u0259 d\u0259 kinostudiyalar t\u0259r\u0259find\u0259n d&ouml;vl\u0259t v\u0259saitinin v\u0259 dig\u0259r d&ouml;vl\u0259t \u0259mlak\u0131n\u0131n idar\u0259 olunmas\u0131n\u0131n h&uuml;quqi aktlara uy\u011funlu\u011funun qiym\u0259tl\u0259ndirilm\u0259si m\u0259qs\u0259dini da\u015f\u0131y\u0131b, 2022-ci ili v\u0259 2023-c&uuml; ilin 1 avqust tarixin\u0259d\u0259k olan d&ouml;vr&uuml; \u0259hat\u0259 edib.<\/p>\n<p>Auditl\u0259 Nazirlik v\u0259 Agentlikd\u0259n \u0259lav\u0259 olaraq C.Cabbarl\u0131 ad\u0131na &ldquo;Az\u0259rbaycanfilm&rdquo;, &ldquo;Salnam\u0259&rdquo; v\u0259 &ldquo;Filming Azerbaijan&rdquo; studiyalar\u0131, el\u0259c\u0259 d\u0259, Az\u0259rbaycan D&ouml;vl\u0259t Film Fondu \u0259hat\u0259 olunub, tabelikd\u0259 olan studiyalara auditl\u0259 \u0259hat\u0259 olunan d&ouml;vrd\u0259 d&ouml;vl\u0259t v\u0259saiti ayr\u0131lmay\u0131b v\u0259 icra edilm\u0259yib. Auditl\u0259 &uuml;mumilikd\u0259 10,7 milyon manat v\u0259saiti \u0259hat\u0259 edilib.<\/p>\n<p>Hesablama Palatas\u0131n\u0131n \u0259vv\u0259lki ill\u0259rd\u0259 h\u0259yata ke&ccedil;irdiyi audit eyni predmet m\u0259s\u0259l\u0259l\u0259ri \u0259hat\u0259 edib, cari auditl\u0259 &ouml;t\u0259n n\u0259zar\u0259t t\u0259dbirinin n\u0259tic\u0259l\u0259ri &uuml;zr\u0259 t\u0259dbirl\u0259rin h\u0259yata ke&ccedil;irilm\u0259diyi v\u0259 n&ouml;qsanlar\u0131n aradan qald\u0131r\u0131lmad\u0131\u011f\u0131 m&uuml;\u0259yy\u0259n olunub. Bel\u0259 ki, kinematoqrafiya sah\u0259sind\u0259 h&uuml;quqi aktlar\u0131n t\u0259kmill\u0259\u015fdirilm\u0259m\u0259si &ouml;t\u0259n d&ouml;vr \u0259rzind\u0259 d\u0259 d&ouml;vl\u0259t sifari\u015finin \u0259hat\u0259 dair\u0259sinin v\u0259 filml\u0259rin bu dair\u0259y\u0259 uy\u011funlu\u011funun qiym\u0259tl\u0259ndirilm\u0259si, h\u0259m&ccedil;inin m&uuml;sabiq\u0259l\u0259rin \u0259dal\u0259tlilik v\u0259 \u015f\u0259ffafl\u0131q prinsipl\u0259rin\u0259 uy\u011fun ke&ccedil;irilm\u0259si imkanlar\u0131n\u0131 m\u0259hdudla\u015fd\u0131r\u0131b.<\/p>\n<p>\u018fvv\u0259lki auditl\u0259 m&uuml;\u0259yy\u0259n edildiyi kimi, cari auditd\u0259 d\u0259 d&ouml;vl\u0259t v\u0259saitl\u0259rin\u0259 t\u0259l\u0259bat v\u0259 icra g&ouml;st\u0259ricil\u0259ri aras\u0131nda k\u0259skin f\u0259rql\u0259r olub, filml\u0259rin istehsal\u0131nda ilkin olaraq &ouml;z\u0259l studiyalar\u0131n i\u015ftirak\u0131 proqnozla\u015fd\u0131r\u0131lmasa da, il \u0259rzind\u0259 bu studiyalara 9 film il\u0259 ba\u011fl\u0131 v\u0259sait &ouml;d\u0259nilib, icra zaman\u0131 ilkin n\u0259z\u0259rd\u0259 tutulandan 2,7 d\u0259f\u0259 az sayda b\u0259dii film &ccedil;\u0259kilib, 1 film\u0259 proqnozla\u015fd\u0131r\u0131lm\u0131\u015f m\u0259bl\u0259\u011fd\u0259n 34,8% daha &ccedil;ox v\u0259sait s\u0259rf edilib.<\/p>\n<p>Cari auditl\u0259 ke&ccedil;irilmi\u015f m&uuml;sabiq\u0259l\u0259rin n\u0259tic\u0259si kimi se&ccedil;ilmi\u015f layih\u0259 v\u0259 ssenaril\u0259r &uuml;zr\u0259 m&uuml;qavil\u0259l\u0259rin bir &ccedil;ox hallarda ba\u011flan\u0131lmad\u0131\u011f\u0131, n&ouml;vb\u0259ti ill\u0259rd\u0259 is\u0259 yenid\u0259n analoji m&uuml;sabiq\u0259l\u0259rin ke&ccedil;irildiyi m&uuml;\u0259yy\u0259n olunub, 2015-2020-ci ill\u0259rd\u0259 282,5 min manat m\u0259bl\u0259\u011find\u0259 sat\u0131n al\u0131nm\u0131\u015f 20 ssenari &uuml;zr\u0259 film istehsal edilm\u0259yib.<\/p>\n<p>2022-ci ili \u0259hat\u0259 ed\u0259n m&uuml;sabiq\u0259 gecikdirm\u0259l\u0259rl\u0259 icra olunub, 2023-c&uuml; ild\u0259 is\u0259 auditin \u0259hat\u0259 etdiyi d&ouml;vr&uuml;n sonunad\u0259k m&uuml;qavil\u0259l\u0259r ba\u011flan\u0131lmay\u0131b v\u0259 layih\u0259l\u0259rin icras\u0131 t\u0259min olunmay\u0131b, v\u0259saitin icra s\u0259viyy\u0259sinin a\u015fa\u011f\u0131 olmas\u0131 da m\u0259hz bu amill\u0259rl\u0259 ba\u011fl\u0131 olub.<\/p>\n<p>Auditin \u0259hat\u0259 etdiyi ill\u0259rd\u0259 m&uuml;sabiq\u0259l\u0259rd\u0259 i\u015ftirak etm\u0259y\u0259n filml\u0259r d\u0259 maliyy\u0259l\u0259\u015fdirilib, 2 d&ouml;vl\u0259t studiyas\u0131na 922,1 manat, dig\u0259r studiyalar &uuml;zr\u0259 6 film\u0259 3,5 milyon manat b&uuml;dc\u0259 v\u0259saiti \u0259vv\u0259lki ill\u0259rd\u0259 m&uuml;sabiq\u0259d\u0259nk\u0259nar layih\u0259l\u0259r &uuml;zr\u0259 y&ouml;n\u0259ldilib.<\/p>\n<p>Se&ccedil;ilmi\u015f ssenaril\u0259r &uuml;zr\u0259 &ccedil;\u0259kilm\u0259sin\u0259 q\u0259rar verilmi\u015f b\u0259zi filml\u0259r m&uuml;xt\u0259lif s\u0259b\u0259bl\u0259rd\u0259n konservasiya edilib ki, bu da maliyy\u0259l\u0259\u015fdirilmi\u015f hiss\u0259 &uuml;zr\u0259 v\u0259saitin s\u0259m\u0259r\u0259siz x\u0259rcl\u0259nm\u0259sin\u0259 yol a&ccedil;\u0131b. Bu hallar\u0131n b\u0259zil\u0259ri &uuml;zr\u0259, &uuml;mumiyy\u0259tl\u0259, filmin istehsal\u0131n\u0131n ba\u015flan\u0131lmas\u0131 bar\u0259d\u0259 m&uuml;vafiq \u0259mr verilm\u0259yib, h\u0259m&ccedil;inin film istehsal\u0131 i\u015fl\u0259rinin m&uuml;v\u0259qq\u0259ti dayand\u0131r\u0131lmas\u0131 v\u0259 ya xitam verilm\u0259si m&uuml;vafiq \u0259mrl\u0259 r\u0259smil\u0259\u015fdirilm\u0259yib. 2022-ci ild\u0259 C.Cabbarl\u0131 ad\u0131na &ldquo;Az\u0259rbaycanfilm&rdquo; kinostudiyas\u0131 il\u0259 ba\u011flanm\u0131\u015f 3, &ldquo;Salnam\u0259&rdquo; studiyas\u0131 il\u0259 ba\u011flanm\u0131\u015f 1 m&uuml;qavil\u0259nin icras\u0131 ba\u015fa &ccedil;atd\u0131r\u0131lmay\u0131b, h\u0259min m&uuml;qavil\u0259l\u0259r &uuml;zr\u0259 304,7 min manat v\u0259sait &ouml;d\u0259nilib.<\/p>\n<p>\u018fvv\u0259lki auditd\u0259 oldu\u011fu kimi, bu auditl\u0259 d\u0259 bir s\u0131ra hallarda ba\u011flan\u0131lm\u0131\u015f m&uuml;qavil\u0259l\u0259rin icra m&uuml;dd\u0259ti bitdikd\u0259n sonra, filmin ba\u015fa &ccedil;atd\u0131r\u0131lmamas\u0131 s\u0259b\u0259bind\u0259n bir s\u0131ra hallarda \u0259lav\u0259l\u0259r edilm\u0259kl\u0259 m&uuml;qavil\u0259nin icra m&uuml;dd\u0259tinin uzad\u0131ld\u0131\u011f\u0131, b\u0259zi hallarda bel\u0259 uzad\u0131lmaya r\u0259\u011fm\u0259n istehsal\u0131n ba\u015fa &ccedil;atd\u0131r\u0131lmad\u0131\u011f\u0131, auditin \u0259hat\u0259 etdiyi d&ouml;vrd\u0259 bu hallar\u0131n 3 milyon manata yax\u0131n v\u0259saiti \u0259hat\u0259 etdiyi m&uuml;\u0259yy\u0259n olunub.<\/p>\n<p>&Uuml;mumiyy\u0259tl\u0259, h\u0259m &ouml;t\u0259n, h\u0259m d\u0259 cari auditin n\u0259tic\u0259l\u0259rin\u0259 \u0259saslanaraq filml\u0259rin d&ouml;vl\u0259t kinostudiyalar\u0131nda istehsal\u0131n\u0131n t\u0259min edilm\u0259sind\u0259 \u0259sas m\u0259qs\u0259din h\u0259min kinostudiyalar\u0131n saxlan\u0131lma m\u0259qs\u0259di da\u015f\u0131d\u0131\u011f\u0131n\u0131, filml\u0259rin d\u0259y\u0259rinin bu m\u0259qs\u0259d &uuml;zr\u0259 m&uuml;\u0259yy\u0259nl\u0259\u015fdirildiyini qeyd etm\u0259k olar.<\/p>\n<p>D&ouml;vl\u0259t v\u0259 &ouml;z\u0259l studiyalarda 2022-2023-c&uuml; ill\u0259rd\u0259 istehsal olunan filml\u0259rin m&uuml;qavil\u0259 &uuml;zr\u0259 qeyd olunmu\u015f parametrl\u0259rinin (h\u0259cmi, n&ouml;v&uuml;, format\u0131) D&ouml;vl\u0259t Film Fonduna t\u0259hvil verilmi\u015f g&ouml;st\u0259ricil\u0259ri il\u0259 m&uuml;qayis\u0259si bu ya dig\u0259r istiqam\u0259td\u0259 f\u0259rql\u0259rin oldu\u011funu g&ouml;st\u0259rib.<\/p>\n<p>D&ouml;vl\u0259t sifari\u015fl\u0259rinin yerin\u0259 yetirilm\u0259m\u0259si s\u0259b\u0259bind\u0259n bir s\u0131ra hallarda kinostudiyalarla ba\u011flan\u0131lm\u0131\u015f m&uuml;qavil\u0259 &ccedil;\u0259r&ccedil;iv\u0259sind\u0259 filml\u0259rin istehsal\u0131na ayr\u0131lm\u0131\u015f v\u0259saitin icra prosesind\u0259 t\u0259yinat\u0131n\u0131n d\u0259yi\u015fdirilm\u0259si hallar\u0131na yol verilib, b\u0259zi hallarda is\u0259 m&uuml;\u015ft\u0259r\u0259k maliyy\u0259l\u0259\u015fm\u0259 &uuml;zr\u0259 &ouml;hd\u0259likl\u0259r yerin\u0259 yetirilm\u0259yib&nbsp;ki, bu m\u0259qamlar da filml\u0259rin ilkin d\u0259y\u0259rinin art\u0131q m&uuml;\u0259yy\u0259nl\u0259\u015fdirildiyini qeyd etm\u0259k imkan\u0131 verir. H\u0259m&ccedil;inin ba\u011flan\u0131lm\u0131\u015f m&uuml;qavil\u0259nin \u015f\u0259rtl\u0259ri pozularaq &ccedil;\u0259kilmi\u015f filmin m&uuml;st\u0259sna yay\u0131m h&uuml;ququnun Nazirliyin raz\u0131l\u0131\u011f\u0131 al\u0131nmadan &uuml;&ccedil;&uuml;nc&uuml; \u015f\u0259xs\u0259 verilm\u0259si hal\u0131 da m&uuml;\u0259yy\u0259n olunub.<\/p>\n<p>Nazirlik t\u0259r\u0259find\u0259n t\u0259dbirl\u0259rin ke&ccedil;irilm\u0259si il\u0259 ba\u011fl\u0131 sat\u0131nalmalarda ehtimal olunan qiym\u0259tin bir &ccedil;ox hallarda m&uuml;\u0259yy\u0259nl\u0259\u015fdirilm\u0259m\u0259si eyni xidm\u0259t &uuml;zr\u0259 f\u0259rqli qiym\u0259tl\u0259rin formala\u015fmas\u0131na s\u0259b\u0259b olub, el\u0259c\u0259 d\u0259 m&uuml;qavil\u0259l\u0259rin d&uuml;zg&uuml;n t\u0259rtib edilm\u0259m\u0259si v\u0259 q&uuml;vv\u0259d\u0259 olan normalara \u0259m\u0259l olunmamas\u0131 art\u0131q x\u0259rcl\u0259r\u0259 yol a&ccedil;\u0131b. B\u0259zi hallarda t\u0259sdiqedici s\u0259n\u0259dl\u0259rin al\u0131nmamas\u0131 v\u0259sait-n\u0259tic\u0259 uy\u011funlu\u011funun \u0259dal\u0259tli m&uuml;\u0259yy\u0259nl\u0259\u015fdirilm\u0259sin\u0259 \u015f\u0259rait yaratmay\u0131b, bir s\u0131ra hallarda t\u0259dbirl\u0259rin v\u0259 m&uuml;qavil\u0259l\u0259rin m&uuml;dd\u0259tl\u0259rinin uy\u011funla\u015fd\u0131r\u0131lmamas\u0131 xidm\u0259tin d\u0259y\u0259rinin daha uzun m&uuml;dd\u0259t &uuml;&ccedil;&uuml;n &ouml;d\u0259nilm\u0259si il\u0259 art\u0131q v\u0259sait icras\u0131na s\u0259b\u0259b olub.<\/p>\n<p>D&ouml;vl\u0259t b&uuml;dc\u0259sind\u0259n filml\u0259rin &ccedil;\u0259kilm\u0259si v\u0259 t\u0259dbirl\u0259rin ke&ccedil;irilm\u0259si &uuml;&ccedil;&uuml;n ayr\u0131lm\u0131\u015f v\u0259sait hesab\u0131na xarici &ouml;lk\u0259l\u0259rd\u0259 v\u0259 respublika daxilind\u0259 ke&ccedil;iril\u0259n kino t\u0259dbirl\u0259rind\u0259 i\u015ftirak etm\u0259k &uuml;&ccedil;&uuml;n b\u0259zi hallarda x\u0259rcl\u0259r t\u0259krar maliyy\u0259l\u0259\u015fdirilib, h\u0259m&ccedil;inin xarici &ouml;lk\u0259l\u0259rd\u0259 f\u0259aliyy\u0259t g&ouml;st\u0259r\u0259n rejissorlar\u0131n d&ouml;vl\u0259t sifari\u015fi il\u0259 &ccedil;\u0259kilm\u0259y\u0259n filml\u0259rinin festivallarda i\u015ftirak\u0131n\u0131n maliyy\u0259l\u0259\u015fdirilm\u0259sin\u0259 v\u0259sait &ouml;d\u0259nildiyi m&uuml;\u0259yy\u0259n olunub.<\/p>\n<p>D&ouml;vl\u0259t sifari\u015fi il\u0259 &ccedil;\u0259kilmi\u015f filml\u0259rd\u0259n \u0259ld\u0259 edilmi\u015f g\u0259lirl\u0259rin kinostudiyalar\u0131n daxilolmalar\u0131nda ki&ccedil;ik paya malik olmas\u0131, h\u0259m&ccedil;inin filml\u0259rin gecikdirm\u0259l\u0259rl\u0259 ba\u015fa &ccedil;atd\u0131r\u0131lmas\u0131 v\u0259 ya konservasiya edilm\u0259si kino istehsal\u0131 &uuml;zr\u0259 f\u0259aliyy\u0259tin m&uuml;asir &ccedil;a\u011f\u0131r\u0131\u015flara uy\u011funla\u015fmad\u0131\u011f\u0131 n\u0259tic\u0259sini formala\u015fd\u0131r\u0131b. Bel\u0259 ki, C.Cabbarl\u0131 ad\u0131na &ldquo;Az\u0259rbaycanfilm&rdquo;&nbsp;kinostudiyas\u0131na filml\u0259rin n&uuml;mayi\u015f h&uuml;ququna g&ouml;r\u0259 v\u0259sait \u0259sas\u0259n sovetl\u0259r d&ouml;vr&uuml;nd\u0259 istehsal olunmu\u015f filml\u0259rin n&uuml;mayi\u015find\u0259n daxil olub, d&ouml;vl\u0259t sifari\u015fi il\u0259 istehsal olunan filml\u0259rin n&uuml;mayi\u015fi il\u0259 ba\u011fl\u0131 Nazirliyin tabeliyind\u0259 olan &ldquo;Nizami&rdquo; Kino M\u0259rk\u0259zind\u0259 2022-ci ild\u0259 c\u0259mi 8, 2023-c&uuml; ilin yanvar-iyul aylar\u0131nda is\u0259 c\u0259mi 14 milli film n&uuml;mayi\u015f etdirilib v\u0259 bu filml\u0259rin ham\u0131s\u0131 &ouml;z\u0259l kinostudiyalarda istehsal olunub.<\/p>\n<p>D&ouml;vl\u0259t sifari\u015fi \u0259sas\u0131nda 2022-2023-c&uuml; ill\u0259rd\u0259 istehsal\u0131 ba\u015fa &ccedil;atd\u0131r\u0131lm\u0131\u015f 15 b\u0259dii, s\u0259n\u0259dli v\u0259 animasiya filmi beyn\u0259lxalq festivallarda i\u015ftirak etm\u0259yib, 5 film is\u0259 m&uuml;xt\u0259lif festivallarda i\u015ftirak ed\u0259r\u0259k 1 v\u0259 ya daha &ccedil;ox m&uuml;kafata layiq g&ouml;r&uuml;l&uuml;b.<\/p>\n<p>&Ouml;t\u0259n auditd\u0259 oldu\u011fu kimi, cari auditl\u0259 d\u0259 m&uuml;\u0259llif qonorarlar\u0131 v\u0259 sair &ouml;d\u0259ni\u015fl\u0259ri t\u0259nziml\u0259y\u0259n h&uuml;quqi aktlar\u0131n uzun ill\u0259r \u0259vv\u0259l q\u0259bul olunmas\u0131 v\u0259 yenil\u0259nm\u0259m\u0259sinin bir s\u0131ra art\u0131q v\u0259 d&uuml;zg&uuml;n olmayan &ouml;d\u0259ni\u015fl\u0259r\u0259 s\u0259b\u0259b oldu\u011fu m&uuml;\u0259yy\u0259nl\u0259\u015fdirilib. El\u0259c\u0259 d\u0259, bu aktlarda yarad\u0131c\u0131 hey\u0259t &uuml;zr\u0259 t\u0259rkibin konkret m&uuml;\u0259yy\u0259nl\u0259\u015fdirilm\u0259m\u0259si dig\u0259r k&ouml;m\u0259k&ccedil;i hey\u0259t kimi ayr\u0131-ayr\u0131 \u015f\u0259xsl\u0259rl\u0259 m&uuml;qavil\u0259l\u0259rin ba\u011flanmas\u0131na da \u015f\u0259rait yarad\u0131b&nbsp;ki, n\u0259tic\u0259d\u0259 d&ouml;vl\u0259t v\u0259saitl\u0259rinin t\u0259yinat\u0131 &uuml;zr\u0259 v\u0259 d&uuml;zg&uuml;n istifad\u0259sind\u0259 riskl\u0259r formala\u015f\u0131b.<\/p>\n<p>B\u0259zi hallarda filml\u0259rin &ccedil;\u0259kili\u015find\u0259 i\u015ftirak ed\u0259n dig\u0259r icra&ccedil;\u0131lar t\u0259r\u0259find\u0259n hesabatl\u0131l\u0131\u011f\u0131n t\u0259min edilm\u0259m\u0259si m\u0259qs\u0259d-n\u0259tic\u0259 uy\u011funlu\u011funun qiym\u0259tl\u0259ndirilm\u0259si imkanlar\u0131n\u0131 m\u0259hdudla\u015fd\u0131r\u0131b, eyni i\u015fl\u0259r &uuml;zr\u0259 t\u0259krar &ouml;d\u0259m\u0259l\u0259rin apar\u0131lmas\u0131 v\u0259 filml\u0259rin tam d&ouml;vl\u0259t b&uuml;dc\u0259si v\u0259saiti hesab\u0131na maliyy\u0259l\u0259\u015fdirilm\u0259si il\u0259 n\u0259tic\u0259l\u0259nib.<\/p>\n<p>Vergi qanunvericiliyinin t\u0259l\u0259bl\u0259rinin g&ouml;zl\u0259nilm\u0259m\u0259si d&ouml;vl\u0259t b&uuml;dc\u0259sinin g\u0259lirl\u0259ri il\u0259 ba\u011fl\u0131 &ouml;hd\u0259liyin tam yerin\u0259 yetirilm\u0259m\u0259si il\u0259 n\u0259tic\u0259l\u0259nib, el\u0259c\u0259 d\u0259 film istehsal\u0131 il\u0259 ba\u011fl\u0131 ba\u011flanan m&uuml;lki-h&uuml;quqi m&uuml;qavil\u0259l\u0259r &uuml;zr\u0259 &ouml;d\u0259m\u0259l\u0259rin t\u0259sdiq olunmu\u015f haqlara uy\u011fun n\u0259z\u0259rd\u0259 tutulmamas\u0131 v\u0259 ayl\u0131q &ouml;d\u0259ni\u015f haqq\u0131 n\u0259z\u0259rd\u0259 tutulmayan istiqam\u0259tl\u0259r\u0259 v\u0259sait &ouml;d\u0259nilm\u0259si m\u0259qs\u0259dli ay\u0131rmalara \u0259lav\u0259 t\u0259l\u0259bat formala\u015fd\u0131r\u0131b.<\/p>\n<p>Kinostudiyalar\u0131n z\u0259ruri v\u0259 m&uuml;asir avadanl\u0131qlarla t\u0259chiz olunmamas\u0131 film istehsal\u0131n\u0131n keyfiyy\u0259tin\u0259 t\u0259sir ed\u0259n \u0259sas amill\u0259rd\u0259n biri olub, bu m&uuml;\u0259ssis\u0259l\u0259r t\u0259r\u0259find\u0259n d&ouml;vl\u0259t \u0259mlak\u0131ndan s\u0259m\u0259r\u0259li istifad\u0259 edilm\u0259yib v\u0259 hesabatl\u0131l\u0131qda n&ouml;qsanlara yol verilib, m&uuml;hasibat u&ccedil;otunun m&uuml;vafiq qaydada apar\u0131lmas\u0131 t\u0259min olunmay\u0131b. Q\u0259bul edilmi\u015f Kollegiya q\u0259rar\u0131nda kinostudiyalar &uuml;zr\u0259 hesablanmay\u0131b v\u0259 u&ccedil;ota al\u0131nmam\u0131\u015f vergi v\u0259 sosial &ouml;d\u0259ni\u015fl\u0259rin d\u0259qiql\u0259\u015fdirilmi\u015f vergi b\u0259yannam\u0259sin\u0259 daxil edil\u0259r\u0259k \u015f\u0259xsi hesablara i\u015fl\u0259nilm\u0259si, b\u0259zi istiqam\u0259tl\u0259r &uuml;zr\u0259 art\u0131q &ouml;d\u0259nilmi\u015f v\u0259 hesabda qalm\u0131\u015f v\u0259saitl\u0259rin b\u0259rpas\u0131, avadanl\u0131qlar\u0131n u&ccedil;ota al\u0131nmas\u0131 n\u0259z\u0259r\u0259 al\u0131n\u0131b, a\u015fkar edilmi\u015f h&uuml;quqpozmalarda cinay\u0259t t\u0259rkibi \u0259lam\u0259tl\u0259rinin olma ehtimal\u0131 diqq\u0259t\u0259 al\u0131naraq m&uuml;vafiq materiallar Az\u0259rbaycan Respublikas\u0131n\u0131n Ba\u015f Prokurorlu\u011funa g&ouml;nd\u0259rilib.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hesablama Palatas\u0131 M\u0259d\u0259niyy\u0259t Nazirliyind\u0259 v\u0259 onun qurumlar\u0131nda yoxlamalar apar\u0131b. Bu bar\u0259d\u0259 Hesablama Palatas\u0131 m\u0259lumat yay\u0131b. Bildirilib ki, audit nazirlik v\u0259 Kino Agentliyi t\u0259r\u0259find\u0259n d&ouml;vl\u0259t sifari\u015fi il\u0259 filml\u0259rin &ccedil;\u0259kilm\u0259si v\u0259 kino&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-192982","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/192982","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=192982"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/192982\/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=192982"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=192982"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=192982"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}