{"id":215895,"date":"2025-01-07T17:00:22","date_gmt":"2025-01-07T13:00:22","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=215895","title":{"rendered":"Riskli vergi \u00f6d\u0259yicil\u0259ri n\u0259l\u0259r\u0259 diqq\u0259t etm\u0259lidirl\u0259r?"},"content":{"rendered":"

Vergi orqanlar\u0131 vergi öd\u0259yicil\u0259rinin f\u0259aliyy\u0259tini izl\u0259y\u0259r\u0259k onlar\u0131n qanunvericiliy\u0259 uy\u011funlu\u011funu t\u0259min etm\u0259y\u0259 çal\u0131\u015f\u0131rlar.<\/strong><\/p>\n

Ucnoqta.az milli.az-a istinad\u0259n x\u0259b\u0259r verir ki, bu m\u0259qs\u0259dl\u0259 b\u0259zi vergi öd\u0259yicil\u0259ri xüsusi meyarlara \u0259sas\u0259n riskli vergi öd\u0259yicil\u0259ri kimi qiym\u0259tl\u0259ndirilir. Riskli vergi öd\u0259yicil\u0259rinin mü\u0259yy\u0259nl\u0259\u015fdirilm\u0259si vergi öd\u0259yicil\u0259rinin vergi öhd\u0259likl\u0259rini düzgün yerin\u0259 yetirib-yerin\u0259 yetirm\u0259diyini anlamaq v\u0259 potensial vergid\u0259n yay\u0131nmalar\u0131n qar\u015f\u0131s\u0131n\u0131 almaq üçün vacibdir.<\/p>\n

Riskli Vergi Öd\u0259yicil\u0259ri: N\u0259l\u0259r\u0259 Diqq\u0259t Etm\u0259lidirl\u0259r?<\/p>\n

Vergi öd\u0259yicil\u0259rinin riskli hesab edilm\u0259si üçün bir neç\u0259 mühüm meyar var. Hüquq\u015fünas \u015eulan Na\u011f\u0131yev qeyd edir ki, vergi orqanlar\u0131, iqtisadi resurslar mövcud olmadan v\u0259 ya bu resurslar\u0131 yet\u0259rli olmayan \u015f\u0259xsl\u0259ri riskli vergi öd\u0259yicil\u0259ri siyah\u0131s\u0131na daxil ed\u0259 bil\u0259r. Bu meyarlar aras\u0131nda t\u0259s\u0259rrüfat obyekti, i\u015fçi qüvv\u0259si, \u0259sas v\u0259saitl\u0259r, xammal-material ehtiyatlar\u0131 v\u0259 dig\u0259r iqtisadi resurslar\u0131n olmamas\u0131 yer al\u0131r.<\/p>\n

M\u0259s\u0259l\u0259n:<\/p>\n

Tikinti layih\u0259si: \u015eirk\u0259t yeni tikinti layih\u0259si h\u0259yata keçirir, amma laz\u0131ml\u0131 ofis v\u0259 istehsalat sah\u0259si yoxdur. Bu halda \u015firk\u0259t riskli vergi öd\u0259yicisi hesab olunur, çünki f\u0259aliyy\u0259t üçün laz\u0131m olan t\u0259s\u0259rrüfat obyekti mövcud deyil.<\/p>\n

\u0130stehsal mü\u0259ssis\u0259si: \u0130stehsal mü\u0259ssis\u0259si yüks\u0259k ixtisasl\u0131 müh\u0259ndis v\u0259 texnoloji müt\u0259x\u0259ssisl\u0259ri t\u0259l\u0259b edir, amma bu sah\u0259d\u0259 i\u015fçi qüvv\u0259si yoxdur. \u015eirk\u0259t i\u015fçi qüvv\u0259si t\u0259min etm\u0259d\u0259n istehsal prosesin\u0259 davam edir.<\/p>\n

\u018fsas v\u0259saitl\u0259r olmadan istehsal: \u015eirk\u0259t yeni m\u0259hsul istehsal etm\u0259y\u0259 ba\u015flay\u0131r, lakin istehsal üçün laz\u0131m olan avadanl\u0131qlar h\u0259l\u0259 al\u0131nmay\u0131b. Bu halda da riskli vergi öd\u0259yicisi olmaq mümkündür.<\/p>\n

Xammal ehtiyatlar\u0131 olmadan istehsal: Qida istehsal\u0131 mü\u0259ssis\u0259si laz\u0131mi xammal ehtiyatlar\u0131na malik olmadan istehsal prosesin\u0259 ba\u015flay\u0131r. Bu da riskli vergi öd\u0259yicisi olma\u011f\u0131na s\u0259b\u0259b olan bir v\u0259ziyy\u0259tdir.<\/p>\n

\u0130caz\u0259siz xidm\u0259t göst\u0259rm\u0259k: \u015eirk\u0259t, m\u0259s\u0259l\u0259n, tibbi xidm\u0259tl\u0259r t\u0259qdim etm\u0259k ist\u0259yir, lakin laz\u0131mi tibbi lisenziya yoxdur. Bu cür hallar da riskli vergi öd\u0259yicil\u0259rinin s\u0131ras\u0131na daxil olma\u011fa s\u0259b\u0259b ola bil\u0259r.<\/p>\n

Vergi qanunvericiliyin\u0259 uy\u011fun olaraq, bu kimi hallara hüquqi qiym\u0259t verilm\u0259si üçün müt\u0259x\u0259ssis v\u0259 ekspert r\u0259yl\u0259ri n\u0259z\u0259r\u0259 al\u0131n\u0131r.<\/p>\n

Bundan \u0259lav\u0259, qanunvericiliy\u0259 uy\u011fun t\u0259rtib edilmi\u015f elektron qaim\u0259-faktura, mallar\u0131n al\u0131\u015f akt\u0131 v\u0259 yük gömrük b\u0259yannam\u0259l\u0259ri \u0259sas\u0131nda \u0259ld\u0259 edilm\u0259y\u0259n mallar\u0131 t\u0259qdim ed\u0259n \u015f\u0259xsl\u0259r d\u0259 riskli vergi öd\u0259yicil\u0259ri hesab edil\u0259 bil\u0259r. M\u0259s\u0259l\u0259n, "A" mü\u0259ssis\u0259si tikinti materiallar\u0131 idxal etm\u0259diyi halda, "B" mü\u0259ssis\u0259sin\u0259 50.000 manatl\u0131q tikinti material\u0131 t\u0259qdim ed\u0259rs\u0259, bu da vergi öd\u0259yicisinin riskli vergi öd\u0259yicil\u0259ri siyah\u0131s\u0131na dü\u015fm\u0259sin\u0259 s\u0259b\u0259b olacaqd\u0131r.<\/p>\n

Vergi M\u0259c\u0259ll\u0259sinin 13.2.81-ci madd\u0259sin\u0259 \u0259sas\u0259n, \u0259mt\u0259\u0259siz \u0259m\u0259liyyatlar aparan \u015f\u0259xsl\u0259r d\u0259 riskli say\u0131l\u0131r. Bel\u0259 \u0259m\u0259liyyatlar, faktiki olaraq mallar, i\u015fl\u0259r v\u0259 xidm\u0259tl\u0259r t\u0259qdim edilm\u0259d\u0259n g\u0259lir \u0259ld\u0259 etm\u0259k m\u0259qs\u0259dil\u0259 r\u0259smil\u0259\u015fdiril\u0259n \u0259m\u0259liyyatlard\u0131r.<\/p>\n

Riskli vergi öd\u0259yicil\u0259ri bu hallar\u0131 diqq\u0259tl\u0259 izl\u0259y\u0259r\u0259k, qanunvericiliy\u0259 uy\u011fun f\u0259aliyy\u0259t göst\u0259rm\u0259li v\u0259 potensial vergi n\u0259zar\u0259tl\u0259rind\u0259n qaç\u0131nmal\u0131d\u0131rlar.<\/p>\n","protected":false},"excerpt":{"rendered":"

Vergi orqanlar\u0131 vergi öd\u0259yicil\u0259rinin f\u0259aliyy\u0259tini izl\u0259y\u0259r\u0259k onlar\u0131n qanunvericiliy\u0259 uy\u011funlu\u011funu t\u0259min etm\u0259y\u0259 çal\u0131\u015f\u0131rlar. Ucnoqta.az milli.az-a istinad\u0259n x\u0259b\u0259r verir ki, bu m\u0259qs\u0259dl\u0259 b\u0259zi vergi öd\u0259yicil\u0259ri xüsusi meyarlara \u0259sas\u0259n riskli vergi öd\u0259yicil\u0259ri kimi…<\/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-215895","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/215895","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=215895"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/215895\/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=215895"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=215895"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=215895"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}