{"id":229508,"date":"2025-08-27T09:49:12","date_gmt":"2025-08-27T05:49:12","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=229508","title":{"rendered":"D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n v\u0259t\u0259nda\u015flara"},"content":{"rendered":"<p><strong>Az\u0259rbaycanda &ccedil;oxsayl\u0131 m&uuml;raci\u0259tl\u0259r\u0259 baxmayaraq, qanunsuz g\u0259lir \u0259ld\u0259 etm\u0259k m\u0259qs\u0259dil\u0259 ayr\u0131-ayr\u0131 v\u0259t\u0259nda\u015flar\u0131n etibar\u0131ndan sui-istifad\u0259 ed\u0259r\u0259k onlar\u0131n adlar\u0131na m&uuml;xt\u0259lif h&uuml;quqi \u015f\u0259xsl\u0259rin t\u0259sis olunmas\u0131 il\u0259 ba\u011fl\u0131 hallara h\u0259l\u0259 d\u0259 rast g\u0259linir.<\/strong><\/p>\n<p>Ucnoqta.az x\u0259b\u0259r verir ki, bu bar\u0259d\u0259 \u0130qtisadiyyat Nazirliyi yan\u0131nda D&ouml;vl\u0259t Vergi Xidm\u0259tinin a&ccedil;\u0131qlamas\u0131nda bildirilir.<\/p>\n<p>Ara\u015fd\u0131rmalar zaman\u0131 m&uuml;\u0259yy\u0259n olunub ki, \u0259ks\u0259r hallarda v\u0259t\u0259nda\u015flar m&uuml;xt\u0259lif yollarla aldad\u0131l\u0131r v\u0259 etibarnam\u0259 al\u0131nmaqla, yaxud onlara m\u0259xsus elektron imzalardan istifad\u0259 edilm\u0259kl\u0259 adlar\u0131na m&uuml;xt\u0259lif h&uuml;quqi \u015f\u0259xsl\u0259r t\u0259sis edilir, qanunsuz \u0259m\u0259liyyatlar apar\u0131l\u0131r v\u0259 n\u0259tic\u0259d\u0259, h\u0259min h&uuml;quqi \u015f\u0259xsl\u0259rin b&ouml;y&uuml;k m\u0259bl\u0259\u011fl\u0259rd\u0259 vergi borcu yaran\u0131r. Bel\u0259 hallarda h&uuml;quqi \u015f\u0259xsl\u0259rin d&ouml;vl\u0259t b&uuml;dc\u0259sin\u0259 borcu yarand\u0131\u011f\u0131na g&ouml;r\u0259, formal olaraq t\u0259yin edilmi\u015f &ldquo;direktor&rdquo;un m\u0259hk\u0259m\u0259 q\u0259rar\u0131 il\u0259 &ouml;lk\u0259d\u0259n getm\u0259k h&uuml;ququ m&uuml;v\u0259qq\u0259ti m\u0259hdudla\u015fd\u0131r\u0131l\u0131r, d&ouml;vl\u0259t b&uuml;dc\u0259sin\u0259 xeyli miqdarda vergi borcu yarand\u0131qda is\u0259 h\u0259min h&uuml;quqi \u015f\u0259xsl\u0259r bar\u0259sind\u0259 cinay\u0259t i\u015fi ba\u015flan\u0131l\u0131r.<\/p>\n<p>Bir s\u0131ra hallarda v\u0259t\u0259nda\u015flar &ouml;zl\u0259rinin vergi &ouml;d\u0259yicisi olduqlar\u0131n\u0131 v\u0259 \u015f\u0259xs\u0259n m\u0259suliyy\u0259t da\u015f\u0131d\u0131qlar\u0131n\u0131 bilmirl\u0259r, yaxud qanunsuz sahibkarl\u0131q f\u0259aliyy\u0259tinin faktiki r\u0259hb\u0259ri olan \u015f\u0259xsl\u0259r onlar\u0131 q\u0259sd\u0259n s\u0259hv m\u0259lumatland\u0131r\u0131rlar.<\/p>\n<p>&quot;D&ouml;vl\u0259t Vergi Xidm\u0259ti v\u0259t\u0259nda\u015flar\u0131 sahibkarl\u0131q f\u0259aliyy\u0259ti &uuml;zr\u0259 s\u0259lahiyy\u0259tl\u0259rini 3-c&uuml; \u015f\u0259xsl\u0259r\u0259 h\u0259val\u0259 ed\u0259rk\u0259n diqq\u0259tli olma\u011fa v\u0259 &ouml;zl\u0259rin\u0259 aid elektron imzadan dig\u0259r \u015f\u0259xsl\u0259rin istifad\u0259sin\u0259 \u015f\u0259rait yaratmama\u011fa &ccedil;a\u011f\u0131r\u0131r. Qanunvericiliy\u0259 \u0259sas\u0259n, elektron imza yaln\u0131z &ouml;z sahibin\u0259 m\u0259xsusdur. Elektron imza sahibi onun qorunmas\u0131na cavabdehdir v\u0259 dig\u0259r \u015f\u0259xsin istifad\u0259sin\u0259 yol verm\u0259m\u0259lidir. V\u0259t\u0259nda\u015flar verdikl\u0259ri etibarnam\u0259 \u0259sas\u0131nda &ouml;z adlar\u0131na olan elektron imza il\u0259 t\u0259sis edil\u0259n h&uuml;quqi \u015f\u0259xsl\u0259rin yaranmas\u0131na v\u0259 h&uuml;quqi n\u0259tic\u0259l\u0259rin\u0259 g&ouml;r\u0259 m\u0259suliyy\u0259t da\u015f\u0131y\u0131rlar.<\/p>\n<p>M&uuml;\u0259yy\u0259n v\u0259dl\u0259r qar\u015f\u0131l\u0131\u011f\u0131nda &ouml;z&uuml;n&uuml;n elektron imzas\u0131n\u0131 dig\u0259r \u015f\u0259xs\u0259 t\u0259qdim ed\u0259n v\u0259t\u0259nda\u015f vergi borcu, \u0259mlak &uuml;z\u0259rin\u0259 h\u0259bs qoyulmas\u0131, m&uuml;flisl\u0259\u015fm\u0259 il\u0259 &uuml;z-&uuml;z\u0259 qala bil\u0259r. Bunlar\u0131 n\u0259z\u0259r\u0259 alaraq, v\u0259t\u0259nda\u015flar dig\u0259r \u015f\u0259xsl\u0259rl\u0259 m&uuml;nasib\u0259tl\u0259rd\u0259 m&uuml;xt\u0259lif v\u0259dl\u0259r\u0259 inanmamal\u0131, m\u0259zmununu anlamad\u0131qlar\u0131 s\u0259n\u0259dl\u0259r\u0259 imza atmamal\u0131, onlara m\u0259xsus elektron imzan\u0131 ba\u015fqa \u015f\u0259xsl\u0259r\u0259 etibar etm\u0259m\u0259lidirl\u0259r.<\/p>\n<p>D&ouml;vl\u0259t Vergi Xidm\u0259ti bir daha v\u0259t\u0259nda\u015flar\u0131 ay\u0131q olma\u011fa, etibarnam\u0259l\u0259rin m\u0259zmunu il\u0259 daha detall\u0131 tan\u0131\u015f olma\u011fa, \u015f\u0259xsi m\u0259lumatlar\u0131n 3-c&uuml; \u015f\u0259xsl\u0259r\u0259 etibar edilm\u0259sind\u0259 maksimum ehtiyatla davranma\u011fa &ccedil;a\u011f\u0131r\u0131r&quot;, &#8211; dey\u0259 qurum b\u0259yan edib.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Az\u0259rbaycanda &ccedil;oxsayl\u0131 m&uuml;raci\u0259tl\u0259r\u0259 baxmayaraq, qanunsuz g\u0259lir \u0259ld\u0259 etm\u0259k m\u0259qs\u0259dil\u0259 ayr\u0131-ayr\u0131 v\u0259t\u0259nda\u015flar\u0131n etibar\u0131ndan sui-istifad\u0259 ed\u0259r\u0259k onlar\u0131n adlar\u0131na m&uuml;xt\u0259lif h&uuml;quqi \u015f\u0259xsl\u0259rin t\u0259sis olunmas\u0131 il\u0259 ba\u011fl\u0131 hallara h\u0259l\u0259 d\u0259 rast g\u0259linir. Ucnoqta.az x\u0259b\u0259r&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":[88],"tags":[],"class_list":["post-229508","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomika"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/229508","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=229508"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/229508\/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=229508"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=229508"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=229508"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}