{"id":229928,"date":"2025-09-04T11:38:30","date_gmt":"2025-09-04T07:38:30","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=229928","title":{"rendered":"Nax\u00e7\u0131vanda i\u015f\u00e7il\u0259ri \u0259m\u0259k m\u00fcqavil\u0259siz\u00a0 i\u015f\u0259 c\u0259lb edilm\u0259si a\u015fkarlan\u0131b"},"content":{"rendered":"<p><strong>Nax&ccedil;\u0131van Muxtar Respublikas\u0131n\u0131n \u0130qtisadiyyat Nazirliyi yan\u0131nda D&ouml;vl\u0259t Vergi Xidm\u0259ti i\u015f&ccedil;il\u0259rin \u0259m\u0259k m&uuml;qavil\u0259si olmadan i\u015f\u0259 c\u0259lb edilm\u0259si faktlar\u0131 a\u015fkarlay\u0131b.&nbsp;<\/strong><\/p>\n<p>Ucnoqta.az&nbsp;bu bar\u0259d\u0259 quruma istinad\u0259n x\u0259b\u0259r verir.&nbsp;<\/p>\n<p>M\u0259lumata g&ouml;r\u0259, Xidm\u0259t p\u0259rak\u0259nd\u0259 ticar\u0259t v\u0259 ia\u015f\u0259 obyektl\u0259rind\u0259 na\u011fds\u0131z &ouml;d\u0259ni\u015fl\u0259rin POS-terminal deyil, kartdan-karta k&ouml;&ccedil;&uuml;rm\u0259 \u0259m\u0259liyyatlar\u0131 vasit\u0259sil\u0259 h\u0259yata ke&ccedil;irilm\u0259si hallar\u0131n\u0131n qar\u015f\u0131s\u0131n\u0131n al\u0131nmas\u0131, \u0259hali il\u0259 pul hesabla\u015fmalar\u0131n\u0131n apar\u0131lmas\u0131 qaydalar\u0131na riay\u0259t olunmas\u0131 v\u0259ziyy\u0259ti, h\u0259m&ccedil;inin \u0259m\u0259k m&uuml;nasib\u0259tl\u0259rinin qanunvericilikd\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada r\u0259smil\u0259\u015fdirilm\u0259m\u0259si hallar\u0131n\u0131n aradan qald\u0131r\u0131lmas\u0131 m\u0259qs\u0259dil\u0259 vergi n\u0259zar\u0259ti t\u0259dbirl\u0259rini davam etdirir.<\/p>\n<p>Vergi &ouml;d\u0259yicil\u0259rinin maarifl\u0259ndirilm\u0259si v\u0259 m\u0259lumatland\u0131rlmas\u0131 istiqam\u0259tind\u0259 g&ouml;r&uuml;l\u0259n t\u0259dbirl\u0259r\u0259, edilmi\u015f x\u0259b\u0259rdarl\u0131qlara baxmayaraq vergi n\u0259zar\u0259ti t\u0259dbirl\u0259ri &uuml;zr\u0259 ke&ccedil;iril\u0259n monitorinql\u0259rd\u0259 Nax&ccedil;\u0131van \u015f\u0259h\u0259r \u0259razisind\u0259 xidm\u0259t, ia\u015f\u0259, p\u0259rak\u0259nd\u0259 ticar\u0259t f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan vergi &ouml;d\u0259yicil\u0259rin\u0259 m\u0259xsus bir s\u0131ra obyektl\u0259rd\u0259 na\u011fd pul hesabla\u015fmalar\u0131 qaydalar\u0131n\u0131n pozuldu\u011fu, POS-terminaldan istifad\u0259d\u0259n imtina olundu\u011fu, m&uuml;\u015ft\u0259ril\u0259r\u0259 kartdan-karta k&ouml;&ccedil;&uuml;rm\u0259l\u0259rin t\u0259klif edildiyi v\u0259 i\u015f&ccedil;il\u0259rin \u0259m\u0259k m&uuml;qavil\u0259si olmadan muzdlu i\u015fl\u0259rin yerin\u0259 yetirilm\u0259sin\u0259 c\u0259lb edilm\u0259si faktlar\u0131 a\u015fkarlan\u0131b.<\/p>\n<p>N\u0259zar\u0259t t\u0259dbirl\u0259ri zaman\u0131 vergi &ouml;d\u0259yicil\u0259rin\u0259 n\u0259zar\u0259t-kassa aparat\u0131 &ccedil;ekl\u0259rinin t\u0259qdim edilm\u0259si z\u0259rur\u0259ti, na\u011fds\u0131z hesabla\u015fmalardan imtina v\u0259 ya kartdan-karta k&ouml;&ccedil;&uuml;r&uuml;lm\u0259 hallar\u0131n\u0131n yolverilm\u0259zliyi, \u0259m\u0259k bazar\u0131nda m&uuml;nasib\u0259tl\u0259rin qanunvericilik &ccedil;\u0259r&ccedil;iv\u0259sind\u0259 qurulmas\u0131 v\u0259 i\u015f\u0259g&ouml;t&uuml;r\u0259nl\u0259rl\u0259 i\u015f&ccedil;il\u0259r aras\u0131nda \u0259m\u0259k m&uuml;qavil\u0259sinin ba\u011flan\u0131lmas\u0131n\u0131n vacibliyi izah olunub. Qanun pozuntular\u0131 a\u015fkarlanm\u0131\u015f h\u0259min sahibkarl\u0131q subyektl\u0259ri il\u0259 ba\u011fl\u0131 protokollar t\u0259rtib olunub v\u0259 maliyy\u0259 sanksiyalar\u0131n\u0131n t\u0259tbiqi bar\u0259d\u0259 q\u0259rarlar q\u0259bul edilib.<\/p>\n<p>POS-terminallar\u0131n qura\u015fd\u0131r\u0131lmas\u0131 m\u0259cburi olan obyektl\u0259rd\u0259 POS-terminallar\u0131n qura\u015fd\u0131r\u0131lmamas\u0131 hallar\u0131na v\u0259 na\u011fds\u0131z &ouml;d\u0259ni\u015fl\u0259rin q\u0259bulundan imtina edilm\u0259sin\u0259 g&ouml;r\u0259, vergi &ouml;d\u0259yicisin\u0259 t\u0259qvim ili \u0259rzind\u0259 bel\u0259 hallara birinci d\u0259f\u0259 yol verildikd\u0259 1 000 manat, ikinci d\u0259f\u0259 yol verildikd\u0259 3 000 manat, &uuml;&ccedil; v\u0259 daha &ccedil;ox d\u0259f\u0259 yol verildikd\u0259 is\u0259 6 000 manat maliyy\u0259 sanksiyas\u0131 t\u0259tbiq olunur. Vergi qanunvericiliyin\u0259 g&ouml;r\u0259, \u0259m\u0259k m&uuml;qavil\u0259si ba\u011flamayan i\u015f\u0259g&ouml;t&uuml;r\u0259n\u0259 h\u0259r bir \u015f\u0259xs &uuml;zr\u0259 t\u0259qvim ili \u0259rzind\u0259 bel\u0259 hala birinci d\u0259f\u0259 yol verdikd\u0259 2 000 manat, ikinci d\u0259f\u0259 yol verdikd\u0259 4 000 manat, 3 v\u0259 daha &ccedil;ox d\u0259f\u0259 yol verdikd\u0259 is\u0259 6 000 manat maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nax&ccedil;\u0131van Muxtar Respublikas\u0131n\u0131n \u0130qtisadiyyat Nazirliyi yan\u0131nda D&ouml;vl\u0259t Vergi Xidm\u0259ti i\u015f&ccedil;il\u0259rin \u0259m\u0259k m&uuml;qavil\u0259si olmadan i\u015f\u0259 c\u0259lb edilm\u0259si faktlar\u0131 a\u015fkarlay\u0131b.&nbsp; Ucnoqta.az&nbsp;bu bar\u0259d\u0259 quruma istinad\u0259n x\u0259b\u0259r verir.&nbsp; M\u0259lumata g&ouml;r\u0259, Xidm\u0259t p\u0259rak\u0259nd\u0259 ticar\u0259t v\u0259&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-229928","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/229928","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=229928"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/229928\/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=229928"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=229928"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=229928"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}