{"id":259629,"date":"2026-09-21T14:39:02","date_gmt":"2026-09-21T10:39:02","guid":{"rendered":"https:\/\/ucnoqta.az\/?p=259629"},"modified":"2026-09-21T14:39:02","modified_gmt":"2026-09-21T10:39:02","slug":"huquq-m%c9%99rk%c9%99zinin-r%c9%99hb%c9%99rin%c9%99-olk%c9%99d%c9%99n-cixis-qadagasi-qoyuldu","status":"publish","type":"post","link":"https:\/\/ucnoqta.az\/?p=259629","title":{"rendered":"H\u00fcquq m\u0259rk\u0259zinin r\u0259hb\u0259rin\u0259 \u00f6lk\u0259d\u0259n \u00e7\u0131x\u0131\u015f qada\u011fas\u0131 qoyuldu"},"content":{"rendered":"<p><strong>\u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tinin Bak\u0131 \u015f\u0259h\u0259ri Lokal G\u0259lirl\u0259r Ba\u015f \u0130dar\u0259si &#8220;M\u0259mm\u0259dli H\u00fcquq M\u0259rk\u0259zi&#8221; MMC-nin r\u0259hb\u0259ri M\u0259mm\u0259dli Aq\u015fin Az\u0259r o\u011flu bar\u0259sind\u0259 m\u0259hk\u0259m\u0259y\u0259 m\u00fcraci\u0259t edib.<\/strong><\/p>\n<p>Ucnoqta.az &#8220;Qaynarinfo&#8221;ya istinadla x\u0259b\u0259r verir ki, m\u00fcraci\u0259t Aq\u015fin M\u0259mm\u0259dlinin vergi borcunun \u00f6d\u0259nilm\u0259sini t\u0259min etm\u0259k m\u0259qs\u0259dil\u0259 \u00f6lk\u0259d\u0259n getm\u0259k h\u00fcququnun m\u00fcv\u0259qq\u0259ti m\u0259hdudla\u015fd\u0131r\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 olub.<\/p>\n<p>M\u0259hk\u0259m\u0259 s\u0259n\u0259dind\u0259 g\u00f6st\u0259rilir ki, vergi \u00f6d\u0259yicisi olan \u015f\u0259xsin d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 18 033,32 manat, D\u00f6vl\u0259t Sosial M\u00fcdafi\u0259 Fonduna is\u0259 0,25 manat borcu yaran\u0131b. \u00dcmumilikd\u0259 borcun m\u0259bl\u0259\u011fi 18 033,57 manat t\u0259\u015fkil edib. Borcun 13 002,82 manat\u0131 vergil\u0259r, 5 030,50 manat\u0131 is\u0259 faizl\u0259r \u00fczr\u0259 formala\u015f\u0131b.<\/p>\n<p>S\u0259n\u0259dd\u0259 \u201cM\u0259mm\u0259dli H\u00fcquq M\u0259rk\u0259zi\u201d MMC-nin d\u0259 ad\u0131 ke\u00e7ir.<\/p>\n<p>D\u00f6vl\u0259t Vergi Xidm\u0259tinin Bak\u0131 \u015f\u0259h\u0259ri Lokal G\u0259lirl\u0259r Ba\u015f \u0130dar\u0259si t\u0259r\u0259find\u0259n borcun \u00f6d\u0259nilm\u0259si \u00fc\u00e7\u00fcn vergi \u00f6d\u0259yicisin\u0259 Vergi M\u0259c\u0259ll\u0259sinin 65-ci madd\u0259sin\u0259 \u0259sas\u0259n m\u00fcvafiq bildiri\u015fl\u0259r g\u00f6nd\u0259rilib. Bildiri\u015fl\u0259rd\u0259 borcun 5 g\u00fcn \u0259rzind\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 v\u0259 m\u00fcvafiq fonda \u00f6d\u0259nilm\u0259si t\u0259l\u0259b olunub. Lakin m\u0259hk\u0259m\u0259 s\u0259n\u0259din\u0259 \u0259sas\u0259n, borc h\u0259min m\u00fcdd\u0259td\u0259 \u00f6d\u0259nilm\u0259yib.<\/p>\n<p>M\u0259hk\u0259m\u0259 ara\u015fd\u0131rmas\u0131 zaman\u0131 vergi borcunun m\u00f6vcudlu\u011fu v\u0259 onun qanunla m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259 \u00f6d\u0259nilm\u0259diyi m\u00fc\u0259yy\u0259n edilib. 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