{"id":44694,"date":"2017-03-15T14:41:48","date_gmt":"2017-03-15T10:41:48","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=44694","title":{"rendered":"Vergil\u0259r Nazirliyi: Qaim\u0259-faktura t\u0259qdim etm\u0259y\u0259nl\u0259r\u0259 40%-\u0259 q\u0259d\u0259r sanksiya t\u0259tbiq edil\u0259c\u0259k<\/b><\/font>"},"content":{"rendered":"

 “S\u0259yyar vergi yoxlamas\u0131 v\u0259 operativ vergi n\u0259zar\u0259ti zaman\u0131 vergi öd\u0259yicisinin sahibliyind\u0259 olan mallar\u0131n al\u0131\u015f\u0131n\u0131 t\u0259sdiq ed\u0259n qaim\u0259-faktura v\u0259 ya elektron qaim\u0259-faktura, yaxud elektron vergi hesab-fakturas\u0131, idxal mallar\u0131na münasib\u0259td\u0259 idxal gömrük b\u0259yannam\u0259sind\u0259n \u0259n az\u0131 biri olmad\u0131qda al\u0131c\u0131ya t\u0259qvim ili \u0259rzind\u0259 bel\u0259 hala birinci d\u0259f\u0259 yol verdikd\u0259 al\u0131nm\u0131\u015f mallar\u0131n 10%-i miqdar\u0131nda maliyy\u0259 sanksiyas\u0131n\u0131n t\u0259tbiq edilm\u0259si n\u0259z\u0259rd\u0259 tutulub”. “Report” x\u0259b\u0259r verir ki, bu bar\u0259d\u0259 Vergil\u0259r Nazirliyinin Vergi qanunvericiliyinin icras\u0131na n\u0259zar\u0259t Departamentinin ba\u015f direktoru To\u011frul Quliyev deyib.<\/span>
\nT.Quliyev bildirib ki, maliyy\u0259 sanksiyalar\u0131 40%-\u0259 q\u0259d\u0259r yüks\u0259l\u0259 bil\u0259r.<\/span><\/p>\n

“H\u0259r bir vergi öd\u0259yicisi sahibkarl\u0131q f\u0259aliyy\u0259tini h\u0259yata keçir\u0259n hüquqi v\u0259 fiziki \u015f\u0259xsl\u0259r\u0259 mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) t\u0259qdim edilm\u0259si il\u0259 ba\u011fl\u0131 qaim\u0259-faktura v\u0259 ya elektron qaim\u0259-faktura verm\u0259y\u0259 borcludur. M\u0259lum oldu\u011fu kimi, g\u0259lir v\u0259 x\u0259rcl\u0259rin, h\u0259mçinin vergitutma obyektl\u0259rinin uçotunun apar\u0131lmamas\u0131 vergid\u0259n yay\u0131nmaya g\u0259tirib ç\u0131xar\u0131r. Bu cür hallar\u0131n qar\u015f\u0131s\u0131n\u0131n al\u0131nmas\u0131 m\u0259qs\u0259dil\u0259 Vergi M\u0259c\u0259ll\u0259sin\u0259 edilmi\u015f son \u0259lav\u0259 v\u0259 d\u0259yi\u015fiklikl\u0259rl\u0259 m\u0259suliyy\u0259t t\u0259dbirl\u0259ri n\u0259z\u0259rd\u0259 tutulub. Bel\u0259 ki, s\u0259yyar vergi yoxlamas\u0131 v\u0259 operativ vergi n\u0259zar\u0259ti zaman\u0131 vergi öd\u0259yicisinin sahibliyind\u0259 olan mallar\u0131n al\u0131\u015f\u0131n\u0131 t\u0259sdiq ed\u0259n qaim\u0259-faktura v\u0259 ya elektron qaim\u0259-faktura, yaxud elektron vergi hesab-fakturas\u0131, idxal mallar\u0131na münasib\u0259td\u0259 idxal gömrük b\u0259yannam\u0259sind\u0259n \u0259n az\u0131 biri olmad\u0131qda al\u0131c\u0131ya t\u0259qvim ili \u0259rzind\u0259 bel\u0259 hala birinci d\u0259f\u0259 yol verdikd\u0259 al\u0131nm\u0131\u015f mallar\u0131n 10%-i, ikinci d\u0259f\u0259 yol verdikd\u0259 20%-i, üç v\u0259 daha çox d\u0259f\u0259 yol verdikd\u0259 is\u0259 40%-i miqdar\u0131nda maliyy\u0259 sanksiyas\u0131n\u0131n t\u0259tbiq edilm\u0259si n\u0259z\u0259rd\u0259 tutulub. Odur ki, maliyy\u0259 sanksiyalar\u0131na m\u0259ruz qalmamalar\u0131 üçün vergi öd\u0259yicil\u0259rin\u0259 mallar\u0131 ciddi hesabat blanklar\u0131 \u0259sas\u0131nda almalar\u0131n\u0131 tövsiy\u0259 edir\u0259m”, – Departament r\u0259hb\u0259ri bildirib.
\nNazirlik r\u0259smisi s\u0259n\u0259dsiz sat\u0131lan mallarla rastla\u015fan v\u0259t\u0259nda\u015flar\u0131n Nazirliy\u0259 bu faktlar\u0131 bildirm\u0259sini xahi\u015f edir: “Az\u0259rbaycan \u0259razisind\u0259 mallar\u0131n s\u0259n\u0259dsiz sat\u0131lmas\u0131 qanuna ziddir. H\u0259r bir mal ya ölk\u0259d\u0259 istehsal, ya da xaricd\u0259n idxal olunur: h\u0259r iki halda onlar qanunamüvafiq qaydada s\u0259n\u0259dl\u0259\u015fdirilm\u0259lidir. \u018fg\u0259r sat\u0131lan mal\u0131n s\u0259n\u0259di yoxdursa, dem\u0259li, o, ölk\u0259y\u0259 ya qaçaqmal kimi g\u0259tirilib, ya da qanunsuz istehsala aiddir. Bu kimi hallar\u0131n qar\u015f\u0131s\u0131 q\u0259tiyy\u0259tl\u0259 al\u0131nmal\u0131d\u0131r”.<\/p>\n","protected":false},"excerpt":{"rendered":"

 “S\u0259yyar vergi yoxlamas\u0131 v\u0259 operativ vergi n\u0259zar\u0259ti zaman\u0131 vergi öd\u0259yicisinin sahibliyind\u0259 olan mallar\u0131n al\u0131\u015f\u0131n\u0131 t\u0259sdiq ed\u0259n qaim\u0259-faktura v\u0259 ya elektron qaim\u0259-faktura, yaxud elektron vergi hesab-fakturas\u0131, idxal mallar\u0131na münasib\u0259td\u0259 idxal gömrük…<\/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-44694","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/44694","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=44694"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/44694\/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=44694"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=44694"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=44694"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}