{"id":44790,"date":"2017-03-17T16:56:26","date_gmt":"2017-03-17T12:56:26","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=44790","title":{"rendered":"Prezident yoxlamalarla ba\u011fl\u0131 \u018fsasnam\u0259y\u0259 d\u0259yi\u015fiklikl\u0259r edib"},"content":{"rendered":"

Prezident \u0130lham \u018fliyev Az\u0259rbaycan Respublikas\u0131 Prezidentinin 2011-ci il 15 fevral tarixli 383 nömr\u0259li f\u0259rman\u0131 il\u0259 t\u0259sdiq edilmi\u015f “Sahibkarl\u0131q sah\u0259sind\u0259 apar\u0131lan yoxlamalar\u0131n vahid m\u0259lumat reyestrinin formas\u0131 v\u0259 apar\u0131lmas\u0131 qaydas\u0131 haqq\u0131nda \u018fsasnam\u0259”d\u0259 d\u0259yi\u015fiklikl\u0259r edilm\u0259si bar\u0259d\u0259 f\u0259rman imzalay\u0131b.<\/span><\/p>\n

Trend-in m\u0259lumat\u0131na gör\u0259, d\u0259yi\u015fiklikl\u0259r\u0259 \u0259sas\u0259n \u018fsasnam\u0259d\u0259 1.4-cü, 1.5-ci v\u0259 1.6-c\u0131 b\u0259ndl\u0259r a\u015fa\u011f\u0131dak\u0131 redaksiyada verilir:<\/p>\n

“1.4. Qanun \u0259sas\u0131nda sahibkarl\u0131q sah\u0259sind\u0259 h\u0259r hans\u0131 yoxlama aparmaq s\u0259lahiyy\u0259tin\u0259 malik dövl\u0259t orqanlar\u0131, publik hüquqi \u015f\u0259xsl\u0259r, habel\u0259 dövl\u0259t mülkiyy\u0259tind\u0259 olan v\u0259 müvafiq xidm\u0259tl\u0259r göst\u0259rilm\u0259sind\u0259 inhisarç\u0131 mövqe tutan hüquqi \u015f\u0259xsl\u0259r (bundan sonra – yoxlay\u0131c\u0131 orqan) sahibkarl\u0131q f\u0259aliyy\u0259tinin h\u0259yata keçirildiyi yerl\u0259r\u0259 g\u0259lm\u0259kl\u0259 sahibkarl\u0131q f\u0259aliyy\u0259ti subyektl\u0259rind\u0259 keçirdikl\u0259ri bütün növ yoxlamalar\u0131n (o cüml\u0259d\u0259n ara\u015fd\u0131rma, müayin\u0259, monitorinq, mü\u015fahid\u0259, t\u0259fti\u015f, n\u0259zar\u0259t, xronometraj, reyd, bax\u0131\u015f v\u0259 dig\u0259r bu cür t\u0259dbirl\u0259rin) bu \u018fsasnam\u0259 il\u0259 mü\u0259yy\u0259n edilmi\u015f müdd\u0259td\u0259 v\u0259 qaydada Reyestrd\u0259 qeydiyyata al\u0131nmas\u0131n\u0131 t\u0259min etm\u0259lidirl\u0259r.<\/p>\n

1.5. Sahibkarl\u0131q f\u0259aliyy\u0259tinin h\u0259yata keçirildiyi yerl\u0259r\u0259 g\u0259lm\u0259kl\u0259 sahibkarl\u0131q sah\u0259sind\u0259 apar\u0131lan h\u0259r bir yoxlama yaln\u0131z Reyestrd\u0259 qeydiyyata al\u0131nd\u0131qdan sonra keçiril\u0259 bil\u0259r. Reyestrd\u0259 qeydiyyata al\u0131nmadan apar\u0131lan yoxlamalar\u0131n hüquqi n\u0259tic\u0259si yoxdur.<\/p>\n

1.6. Bu \u018fsasnam\u0259nin 3.2.3-cü, 3.4.12-ci, 3.4.15-ci, 4.3-2-ci, 4.5-4-cü, 5.1.9-cu v\u0259 5.1.13-cü yar\u0131mb\u0259ndl\u0259ri vergi yoxlamalar\u0131na \u015famil edilmir.”;<\/p>\n

A\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 1.6-1-ci b\u0259nd \u0259lav\u0259 edilsin:<\/p>\n

“1.6-1. Qanunun 8.3-cü madd\u0259sin\u0259 uy\u011fun olaraq yoxlay\u0131c\u0131 orqan\u0131n sahibkar\u0131n müraci\u0259tin\u0259 \u0259sas\u0259n ona metodiki köm\u0259k göst\u0259rilm\u0259si, m\u0259sl\u0259h\u0259t verilm\u0259si v\u0259 v\u0259ziyy\u0259tin qiym\u0259tl\u0259ndirilm\u0259si m\u0259qs\u0259dil\u0259 yerl\u0259\u015fdiyi v\u0259 ya faktiki f\u0259aliyy\u0259t göst\u0259rdiyi ünvana g\u0259lm\u0259si Reyestrd\u0259 qeydiyyata al\u0131nm\u0131r. Bel\u0259 t\u0259dbirl\u0259r n\u0259tic\u0259sind\u0259 \u0259ld\u0259 olunan faktlarla ba\u011fl\u0131 sahibkarl\u0131q f\u0259aliyy\u0259tinin subyekti m\u0259suliyy\u0259t\u0259 c\u0259lb edil\u0259 bilm\u0259z.”;<\/p>\n

3.1–3.3-cü b\u0259ndl\u0259r a\u015fa\u011f\u0131dak\u0131 redaksiyada verilir:<\/p>\n

“3.1. Reyestr\u0259 yoxlay\u0131c\u0131 orqan, sahibkarl\u0131q f\u0259aliyy\u0259ti subyektl\u0259ri, habel\u0259 yoxlamalar v\u0259 m\u0259hdudla\u015fd\u0131r\u0131c\u0131 t\u0259dbirl\u0259r bar\u0259d\u0259 m\u0259lumatlar daxil edilir.<\/p>\n

3.2. Reyestr\u0259 yoxlay\u0131c\u0131 orqanlarla ba\u011fl\u0131 a\u015fa\u011f\u0131dak\u0131 m\u0259lumatlar daxil edilir:<\/p>\n

3.2.1. yoxlay\u0131c\u0131 orqanlar\u0131n (yoxlama aparmaq s\u0259lahiyy\u0259ti olan struktur qurumlar\u0131 il\u0259 birlikd\u0259) siyah\u0131s\u0131 (Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin t\u0259sdiq etdiyi siyah\u0131ya \u0259sas\u0259n);<\/p>\n

3.2.2. yoxlay\u0131c\u0131 orqanlar\u0131n n\u0259zar\u0259t sah\u0259l\u0259ri (Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin t\u0259sdiq etdiyi siyah\u0131ya \u0259sas\u0259n);<\/p>\n

3.2.3. yoxlay\u0131c\u0131 orqanlar\u0131n yoxlama zaman\u0131 ara\u015fd\u0131rd\u0131qlar\u0131 suallar\u0131n siyah\u0131s\u0131 (yoxlay\u0131c\u0131 orqan\u0131n haz\u0131rlad\u0131\u011f\u0131, t\u0259sdiq etdiyi v\u0259 avtomatla\u015fd\u0131r\u0131lm\u0131\u015f rejimd\u0259 t\u0259qdim etdiyi yoxlama suallar\u0131n\u0131n siyah\u0131s\u0131na \u0259sas\u0259n).<\/p>\n

3.3. Reyestr\u0259 sahibkarlarla ba\u011fl\u0131 a\u015fa\u011f\u0131dak\u0131 m\u0259lumatlar daxil edilir:<\/p>\n

3.3.1. vergi öd\u0259yicisinin eynil\u0259\u015fdirm\u0259 nömr\u0259si (VÖEN);<\/p>\n

3.3.2. hüquqi \u015f\u0259xsin, onun filial v\u0259 nümay\u0259nd\u0259liyinin, xarici dövl\u0259tl\u0259rin hüquqi \u015f\u0259xsl\u0259rinin filial v\u0259 nümay\u0259nd\u0259likl\u0259rinin adlar\u0131, t\u0259\u015fkilati-hüquqi formas\u0131, \u0259sas f\u0259aliyy\u0259t növü, r\u0259hb\u0259rin (qanuni nümay\u0259nd\u0259nin) f\u0259rdi identifikasiya nömr\u0259si (bundan sonra – F\u0130N), hüquqi ünvan\u0131, elektron ünvan\u0131 (t\u0259s\u0259rrüfat obyektl\u0259ri olduqda onlar\u0131n f\u0259aliyy\u0259t növü, ünvan\u0131 v\u0259 \u0259g\u0259r varsa, vergi orqanlar\u0131 t\u0259r\u0259find\u0259n veril\u0259n kodu);<\/p>\n

3.3.3. hüquqi \u015f\u0259xs yaratmadan sahibkarl\u0131q f\u0259aliyy\u0259tini h\u0259yata keçir\u0259n fiziki \u015f\u0259xsin (f\u0259rdi sahibkar\u0131n) F\u0130N-i, soyad\u0131, ad\u0131, atas\u0131n\u0131n ad\u0131, vergi uçot m\u0259lumatlar\u0131na \u0259sas\u0259n ünvan\u0131, \u0259sas f\u0259aliyy\u0259t növü, elektron ünvan\u0131 (t\u0259s\u0259rrüfat obyektl\u0259ri olduqda, onlar\u0131n f\u0259aliyy\u0259t növü, ünvan\u0131 v\u0259 \u0259g\u0259r varsa, vergi orqanlar\u0131 t\u0259r\u0259find\u0259n veril\u0259n kodu);<\/p>\n

3.3.4. sahibkar\u0131n qeydiyyata al\u0131nmas\u0131 tarixi, vergi öd\u0259yicisi kimi qeydiyyata al\u0131nmas\u0131, yenid\u0259n qeydiyyata al\u0131nmas\u0131 v\u0259 qeydiyyatdan ç\u0131xar\u0131lmas\u0131 tarixl\u0259ri, hans\u0131 vergil\u0259rin (sad\u0259l\u0259\u015fdirilmi\u015f v\u0259 ya \u018fDV, m\u0259nf\u0259\u0259t v\u0259 ya g\u0259lir) öd\u0259yicisi olmas\u0131;<\/p>\n

3.3.5. sahibkar\u0131n f\u0259aliyy\u0259t göst\u0259rm\u0259si, f\u0259aliyy\u0259tini dayand\u0131rmas\u0131, f\u0259aliyy\u0259tin\u0259 xitam verilm\u0259si (s\u0259b\u0259bi göst\u0259rilm\u0259kl\u0259) bar\u0259d\u0259 m\u0259lumat;<\/p>\n

3.3.6. sahibkar\u0131n kiçik, orta v\u0259 iri sahibkar meyarlar\u0131 üzr\u0259 aid edildiyi kateqoriya;<\/p>\n

3.3.7. sahibkar\u0131n müvafiq n\u0259zar\u0259t sah\u0259sin\u0259 münasib\u0259td\u0259 aid edildiyi risk qrupu.”;<\/p>\n

Bundan ba\u015fqa, a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 3.4-1-ci v\u0259 3.6-c\u0131 b\u0259ndl\u0259r \u0259lav\u0259 edilir:<\/p>\n

“3.4-1. Qanunun 28-ci madd\u0259sind\u0259 göst\u0259ril\u0259n, yoxlama il\u0259 \u0259laq\u0259dar t\u0259tbiq olunan m\u0259hdudla\u015fd\u0131r\u0131c\u0131 t\u0259dbirl\u0259r bar\u0259d\u0259 a\u015fa\u011f\u0131dak\u0131lar t\u0259l\u0259b olunur:<\/p>\n

3.4-1.1. m\u0259hdudla\u015fd\u0131r\u0131c\u0131 t\u0259dbirin t\u0259tbiqi bar\u0259d\u0259 aral\u0131q akt\u0131n nömr\u0259si v\u0259 tarixi;
\n3.4-1.2. m\u0259hdudla\u015fd\u0131r\u0131c\u0131 t\u0259dbirin t\u0259tbiqin\u0259 s\u0259b\u0259b olan t\u0259l\u0259bl\u0259ri pozulmu\u015f normativ hüquqi aktlar\u0131n konkret struktur elementl\u0259ri;
\n3.4-1.3. m\u0259hdudla\u015fd\u0131r\u0131c\u0131 t\u0259dbirin növü, t\u0259tbiq edilm\u0259sinin Qanunun 28-ci madd\u0259sin\u0259 uy\u011fun \u0259sasland\u0131r\u0131lmas\u0131 v\u0259 tarixi;
\n3.4-1.4. m\u0259hdudla\u015fd\u0131r\u0131c\u0131 t\u0259dbirin l\u0259\u011fv edilm\u0259si üçün yerin\u0259 yetirilm\u0259li t\u0259dbirl\u0259r;
\n3.4-1.5. bu \u018fsasnam\u0259nin 3.4.15-ci yar\u0131mb\u0259ndin\u0259 müvafiq olaraq, m\u0259hdudla\u015fd\u0131r\u0131c\u0131 t\u0259dbirin t\u0259tbiqin\u0259 dair Az\u0259rbaycan Respublikas\u0131 \u0130qtisadiyyat Nazirliyinin raz\u0131l\u0131\u011f\u0131n\u0131n olub-olmamas\u0131;
\n3.4-1.6. m\u0259hdudla\u015fd\u0131r\u0131c\u0131 t\u0259dbirin t\u0259tbiqi bar\u0259d\u0259 q\u0259rar\u0131n nömr\u0259si v\u0259 tarixi;
\n3.4-1.7. m\u0259hdudla\u015fd\u0131r\u0131c\u0131 t\u0259dbirin l\u0259\u011fv edilm\u0259sinin tarixi v\u0259 s\u0259b\u0259bl\u0259ri.”;<\/p>\n

“3.6. Bu \u018fsasnam\u0259nin 3.2.1–3.2.3-cü v\u0259 3.4.1-ci yar\u0131mb\u0259ndl\u0259ri üzr\u0259 m\u0259lumatlar\u0131 Az\u0259rbaycan Respublikas\u0131n\u0131n \u018fdliyy\u0259 Nazirliyi, 3.3.1–3.3.5-ci yar\u0131mb\u0259ndl\u0259ri üzr\u0259 m\u0259lumatlar\u0131 Az\u0259rbaycan Respublikas\u0131n\u0131n Vergil\u0259r Nazirliyi, 3.4.15-ci v\u0259 3.4-1.5-ci yar\u0131mb\u0259ndl\u0259ri üzr\u0259 m\u0259lumatlar\u0131 Az\u0259rbaycan Respublikas\u0131n\u0131n \u0130qtisadiyyat Nazirliyi, 3.3.6-c\u0131 yar\u0131mb\u0259ndi üzr\u0259 m\u0259lumatlar\u0131 Az\u0259rbaycan Respublikas\u0131n\u0131n Dövl\u0259t Statistika Komit\u0259si, 3.3.7-ci, 3.4.2–3.4.14-cü, 3.4.16–3.4.21-ci, 3.4-1.1–3.4-1.4-cü, 3.4-1.6-c\u0131 v\u0259 3.4-1.7-ci yar\u0131mb\u0259ndl\u0259ri üzr\u0259 m\u0259lumatlar\u0131 yoxlay\u0131c\u0131 orqanlar, 3.5-ci b\u0259ndi üzr\u0259 m\u0259lumatlar\u0131 is\u0259 sahibkarl\u0131q f\u0259aliyy\u0259ti subyektl\u0259ri Reyestr\u0259 daxil edirl\u0259r.”;<\/p>\n

4.2-ci v\u0259 4.3-cü b\u0259ndl\u0259r a\u015fa\u011f\u0131dak\u0131 redaksiyada verilir:<\/p>\n

“4.2. H\u0259r növb\u0259ti il üzr\u0259 yoxlamalar\u0131n keçirilm\u0259si bar\u0259d\u0259 bu \u018fsasnam\u0259nin 3.4.2-ci, 3.4.3-cü v\u0259 3.4.5–3.4.11-ci yar\u0131mb\u0259ndl\u0259rind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f m\u0259lumatlar\u0131 özünd\u0259 \u0259ks etdir\u0259n informasiya sistemi vasit\u0259sil\u0259 elektron formatda t\u0259rtib olunmu\u015f illik yoxlama plan\u0131 yoxlay\u0131c\u0131 orqan\u0131n r\u0259hb\u0259ri v\u0259 ya onun v\u0259zif\u0259sini icra ed\u0259n \u015f\u0259xs t\u0259r\u0259find\u0259n gücl\u0259ndirilmi\u015f elektron imza il\u0259 t\u0259sdiql\u0259n\u0259r\u0259k h\u0259r il 1 noyabr tarixind\u0259n gec olmayaraq Az\u0259rbaycan Respublikas\u0131n\u0131n \u018fdliyy\u0259 Nazirliyin\u0259 gönd\u0259rilir.<\/p>\n

4.3. Bu \u018fsasnam\u0259nin 4.2-ci b\u0259ndin\u0259 uy\u011fun olaraq t\u0259qdim edilmi\u015f illik yoxlama plan\u0131nda n\u0259z\u0259rd\u0259 tutulmu\u015f yoxlamalar\u0131n qeydiyyata al\u0131nmas\u0131 üçün h\u0259r bir yoxlama bar\u0259d\u0259 bu \u018fsasnam\u0259nin 3.4.2–3.4.13-cü yar\u0131mb\u0259ndl\u0259rind\u0259 göst\u0259rilmi\u015f m\u0259lumatlar yoxlamadan \u0259n az\u0131 5 i\u015f günü (vergi yoxlamas\u0131ndan \u0259n az\u0131 15 gün) \u0259vv\u0259l yoxlay\u0131c\u0131 orqan\u0131n r\u0259hb\u0259ri v\u0259 ya onun v\u0259zif\u0259sini icra ed\u0259n \u015f\u0259xs t\u0259r\u0259find\u0259n gücl\u0259ndirilmi\u015f elektron imza il\u0259 t\u0259sdiql\u0259n\u0259r\u0259k, informasiya sistemi vasit\u0259sil\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n \u018fdliyy\u0259 Nazirliyin\u0259 gönd\u0259rilir.”;<\/p>\n

H\u0259mçinin a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 4.3-1-ci v\u0259 4.3-2-ci b\u0259ndl\u0259r \u0259lav\u0259 edilir:<\/p>\n

“4.3-1. Bu \u018fsasnam\u0259nin 4.2-ci b\u0259ndin\u0259 uy\u011fun olaraq t\u0259qdim edilmi\u015f illik yoxlama plan\u0131nda n\u0259z\u0259rd\u0259 tutulmam\u0131\u015f yoxlamalar\u0131n qeydiyyata al\u0131nmas\u0131 üçün h\u0259r bir yoxlama bar\u0259d\u0259 bu \u018fsasnam\u0259nin 3.4.2–3.4.13-cü v\u0259 3.4.15-ci yar\u0131mb\u0259ndl\u0259rind\u0259 göst\u0259rilmi\u015f m\u0259lumatlar yoxlamadan \u0259n az\u0131 1 i\u015f günü \u0259vv\u0259l yoxlay\u0131c\u0131 orqan\u0131n r\u0259hb\u0259ri v\u0259 ya onun v\u0259zif\u0259sini icra ed\u0259n \u015f\u0259xs t\u0259r\u0259find\u0259n gücl\u0259ndirilmi\u015f elektron imza il\u0259 t\u0259sdiql\u0259n\u0259r\u0259k, informasiya sistemi vasit\u0259sil\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n \u018fdliyy\u0259 Nazirliyin\u0259 t\u0259qdim edilir.<\/p>\n

4.3-2. Yoxlama apar\u0131lmas\u0131 üçün Az\u0259rbaycan Respublikas\u0131 \u0130qtisadiyyat Nazirliyinin raz\u0131l\u0131\u011f\u0131 t\u0259l\u0259b olundu\u011fu halda, bu \u018fsasnam\u0259nin 4.3-1-ci b\u0259ndind\u0259 göst\u0259ril\u0259n m\u0259lumatlar yoxlamadan \u0259n az\u0131 2 i\u015f günü \u0259vv\u0259l yoxlay\u0131c\u0131 orqan\u0131n r\u0259hb\u0259ri v\u0259 ya onun v\u0259zif\u0259sini icra ed\u0259n \u015f\u0259xs t\u0259r\u0259find\u0259n gücl\u0259ndirilmi\u015f elektron imza il\u0259 t\u0259sdiql\u0259n\u0259r\u0259k, informasiya sistemi vasit\u0259sil\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n \u0130qtisadiyyat Nazirliyin\u0259 t\u0259qdim edilir. Az\u0259rbaycan Respublikas\u0131n\u0131n \u0130qtisadiyyat Nazirliyi t\u0259qdim olunmu\u015f materiallar\u0131 1 i\u015f günü \u0259rzind\u0259 t\u0259hlil edir v\u0259 yoxlaman\u0131n keçirilm\u0259sin\u0259 raz\u0131l\u0131q verilib-verilm\u0259m\u0259si bar\u0259d\u0259 m\u0259lumat\u0131 Reyestrd\u0259 yerl\u0259\u015fdirir. Yoxlaman\u0131n keçirilm\u0259sin\u0259 raz\u0131l\u0131q verilm\u0259dikd\u0259, bunun s\u0259b\u0259bl\u0259ri qeyd olunur.”;<\/p>\n

A\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 4.5-1–4.5-5-ci b\u0259ndl\u0259r \u0259lav\u0259 edilir:<\/p>\n

"4.5-1. Yoxlaman\u0131n dayand\u0131r\u0131lmas\u0131 v\u0259 ya vergi yoxlamas\u0131n\u0131n müdd\u0259tinin art\u0131r\u0131lmas\u0131 üçün yoxlaman\u0131n ba\u015façatma tarixind\u0259n \u0259n geci 1 i\u015f günü \u0259vv\u0259l bu \u018fsasnam\u0259nin 3.4.16-c\u0131 yar\u0131mb\u0259ndind\u0259 göst\u0259ril\u0259n m\u0259lumatlar yoxlay\u0131c\u0131 orqan\u0131n r\u0259hb\u0259ri v\u0259 ya onun v\u0259zif\u0259sini icra ed\u0259n \u015f\u0259xs t\u0259r\u0259find\u0259n gücl\u0259ndirilmi\u015f elektron imza il\u0259 t\u0259sdiql\u0259n\u0259r\u0259k, Reyestrd\u0259 yerl\u0259\u015fdirilm\u0259si üçün informasiya sistemi vasit\u0259sil\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n \u018fdliyy\u0259 Nazirliyin\u0259 t\u0259qdim edilir.<\/p>\n

4.5-2. Yoxlay\u0131c\u0131 orqandan as\u0131l\u0131 olmayan s\u0259b\u0259bl\u0259rd\u0259n Reyestrd\u0259 qeydiyyata al\u0131nm\u0131\u015f yoxlama il\u0259 ba\u011fl\u0131 h\u0259r hans\u0131 d\u0259yi\u015fiklik ba\u015f ver\u0259rs\u0259, yoxlaman\u0131n ba\u015flama tarixin\u0259 \u0259n geci 1 gün qalm\u0131\u015f (yoxlay\u0131c\u0131 il\u0259 ba\u011fl\u0131 d\u0259yi\u015fiklik ba\u015f verdikd\u0259 is\u0259 yoxlama ba\u015fa çatanad\u0259k) z\u0259ruri m\u0259lumatlar yoxlay\u0131c\u0131 orqan\u0131n r\u0259hb\u0259ri v\u0259 ya onun v\u0259zif\u0259sini icra ed\u0259n \u015f\u0259xs t\u0259r\u0259find\u0259n gücl\u0259ndirilmi\u015f elektron imza il\u0259 t\u0259sdiql\u0259n\u0259r\u0259k, Reyestrd\u0259 yerl\u0259\u015fdirilm\u0259si üçün informasiya sistemi vasit\u0259sil\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n \u018fdliyy\u0259 Nazirliyin\u0259 t\u0259qdim edilir.<\/p>\n

4.5-3. Yoxlama zaman\u0131 yoxlan\u0131lan sahibkar\u0131n f\u0259aliyy\u0259tin\u0259 m\u0259hdudla\u015fd\u0131r\u0131c\u0131 t\u0259dbirin t\u0259tbiqi bar\u0259d\u0259 müvafiq q\u0259rar\u0131n q\u0259bul edildiyi tarixd\u0259n 1 i\u015f günü müdd\u0259tind\u0259 bu \u018fsasnam\u0259nin 3.4-1.1–3.4-1.4-cü yar\u0131mb\u0259ndl\u0259rind\u0259 göst\u0259ril\u0259n m\u0259lumatlar Reyestrd\u0259 yerl\u0259\u015fdirilm\u0259si üçün yoxlay\u0131c\u0131 orqan\u0131n r\u0259hb\u0259ri v\u0259 ya onun v\u0259zif\u0259sini icra ed\u0259n \u015f\u0259xs t\u0259r\u0259find\u0259n gücl\u0259ndirilmi\u015f elektron imza il\u0259 t\u0259sdiql\u0259n\u0259r\u0259k, informasiya sistemin\u0259 daxil edilir.<\/p>\n

4.5-4. Az\u0259rbaycan Respublikas\u0131n\u0131n \u0130qtisadiyyat Nazirliyi raz\u0131l\u0131q verdiyi t\u0259qdird\u0259, bu \u018fsasnam\u0259nin 4.5-3-cü b\u0259ndind\u0259 v\u0259 3.4-1.5-ci yar\u0131mb\u0259ndind\u0259 göst\u0259ril\u0259n m\u0259lumatlar avtomatla\u015fd\u0131r\u0131lm\u0131\u015f rejimd\u0259 Reyestrd\u0259 yerl\u0259\u015fdirilir v\u0259 yoxlay\u0131c\u0131 orqan t\u0259r\u0259find\u0259n \u0259lav\u0259 olaraq 3.4-1.6-c\u0131 v\u0259 3.4-1.7-ci yar\u0131mb\u0259ndl\u0259rd\u0259 göst\u0259ril\u0259n m\u0259lumatlar informasiya sistemi vasit\u0259sil\u0259 Reyestr\u0259 gönd\u0259rilir. Az\u0259rbaycan Respublikas\u0131n\u0131n \u0130qtisadiyyat Nazirliyi raz\u0131l\u0131q verm\u0259dikd\u0259, yoxlay\u0131c\u0131 orqan bu bar\u0259d\u0259 m\u0259lumatland\u0131r\u0131l\u0131r.<\/p>\n

4.5-5. M\u0259hdudla\u015fd\u0131r\u0131c\u0131 t\u0259dbir l\u0259\u011fv edildikd\u0259n sonra 3 i\u015f günü \u0259rzind\u0259 yoxlay\u0131c\u0131 orqan bu \u018fsasnam\u0259nin 3.4-1.7-ci yar\u0131mb\u0259ndind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f m\u0259lumatlar\u0131 Reyestr\u0259 gönd\u0259rir.”;<\/p>\n

4.7-ci b\u0259nd a\u015fa\u011f\u0131dak\u0131 redaksiyada verilir:<\/p>\n

“4.7. Yoxlay\u0131c\u0131 orqan apar\u0131lm\u0131\u015f h\u0259r bir yoxlaman\u0131n ba\u015fa çatmas\u0131ndan sonra 5 i\u015f günü \u0259rzind\u0259 yoxlaman\u0131n keçirildiyi bar\u0259d\u0259, sonrak\u0131 15 i\u015f günü \u0259rzind\u0259 (vergi yoxlamalar\u0131n\u0131n materiallar\u0131na bax\u0131lman\u0131n n\u0259tic\u0259l\u0259ri üzr\u0259 vergi orqan\u0131n\u0131n q\u0259rar\u0131n\u0131n q\u0259bulundan sonra 5 i\u015f günü \u0259rzind\u0259) is\u0259 3.4.18-ci v\u0259 3.4.19-cu yar\u0131mb\u0259ndl\u0259rd\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f m\u0259lumatlar\u0131 Reyestr\u0259 t\u0259qdim edir. Bu \u018fsasnam\u0259nin 3.4.20-ci v\u0259 3.4.21-ci yar\u0131mb\u0259ndl\u0259rind\u0259 göst\u0259ril\u0259n m\u0259lumatlar\u0131n mü\u0259yy\u0259n edilm\u0259si üçün qanunvericilikl\u0259 daha uzun müdd\u0259t t\u0259l\u0259b olunduqda, h\u0259min müdd\u0259t reyestrd\u0259 göst\u0259rilir v\u0259 m\u0259lumat ona uy\u011fun t\u0259qdim edilir.”;<\/p>\n

Bundan ba\u015fqa, 5.1-ci b\u0259nd (5.1.1–5.1.5-ci yar\u0131mb\u0259ndl\u0259r istisna olmaqla) a\u015fa\u011f\u0131dak\u0131 redaksiyada verilir:<\/p>\n

“5.1. Yoxlaman\u0131n qeydiyyata al\u0131nmas\u0131, dayand\u0131r\u0131lmas\u0131 v\u0259 vergi yoxlamalar\u0131n\u0131n müdd\u0259tinin art\u0131r\u0131lmas\u0131 bar\u0259d\u0259 yoxlay\u0131c\u0131 orqanlara qeydiyyat apar\u0131ld\u0131\u011f\u0131 gün, habel\u0259 yoxlan\u0131lan sahibkarl\u0131q f\u0259aliyy\u0259ti subyektl\u0259rin\u0259 sor\u011fu \u0259sas\u0131nda sor\u011funun daxil oldu\u011fu günd\u0259n 1 i\u015f günü müdd\u0259tind\u0259 gücl\u0259ndirilmi\u015f elektron imza il\u0259 t\u0259sdiql\u0259nmi\u015f Reyestrd\u0259n ç\u0131xar\u0131\u015f onlayn rejimd\u0259 t\u0259qdim olunur. Ç\u0131xar\u0131\u015fda a\u015fa\u011f\u0131dak\u0131 m\u0259lumatlar göst\u0259rilir:”;<\/p>\n

5.2-ci b\u0259nd a\u015fa\u011f\u0131dak\u0131 redaksiyada verilir:<\/p>\n

“5.2. Yoxlaman\u0131n keçirilm\u0259si, dayand\u0131r\u0131lmas\u0131 v\u0259 ya vergi yoxlamas\u0131n\u0131n müdd\u0259tinin art\u0131r\u0131lmas\u0131 üçün yoxlay\u0131c\u0131 orqan\u0131n v\u0259zif\u0259li \u015f\u0259xsi yoxlaman\u0131n qeydiyyata al\u0131nmas\u0131, dayand\u0131r\u0131lmas\u0131 v\u0259 ya müdd\u0259tinin art\u0131r\u0131lmas\u0131 bar\u0259d\u0259 Reyestrd\u0259n ç\u0131xar\u0131\u015f\u0131 sahibkara v\u0259 ya onun s\u0259lahiyy\u0259tli nümay\u0259nd\u0259sin\u0259 t\u0259qdim edir. Yoxlama ç\u0131xar\u0131\u015fda göst\u0259ril\u0259n m\u0259lumatlara uy\u011fun apar\u0131l\u0131r.”;<\/p>\n

7.1-ci b\u0259nd a\u015fa\u011f\u0131dak\u0131 redaksiyada verilir:<\/p>\n

“7.1. Yoxlay\u0131c\u0131 orqanlar\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri Reyestrd\u0259 qeydiyyata al\u0131nmadan yoxlama apar\u0131lmas\u0131na, habel\u0259 qeydiyyata al\u0131nm\u0131\u015f yoxlama bar\u0259d\u0259 m\u0259lumat\u0131n verilm\u0259si qaydalar\u0131n\u0131n pozulmas\u0131na gör\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n \u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259si il\u0259 mü\u0259yy\u0259n edilmi\u015f qaydada m\u0259suliyy\u0259t da\u015f\u0131y\u0131rlar.”;<\/p>\n

A\u015fa\u011f\u0131dak\u0131 m\u0259zmunda VIII hiss\u0259 \u0259lav\u0259 edilir:<\/p>\n

“VIII. Keçid müdd\u0259as\u0131<\/p>\n

Bu \u018fsasnam\u0259nin 3.4.15-ci, 3.4-1.5-ci, 4.3-2-ci, 4.5-4-cü v\u0259 5.1.13-cü yar\u0131mb\u0259ndl\u0259ri, h\u0259mçinin 3.6-c\u0131 b\u0259ndinin Az\u0259rbaycan Respublikas\u0131n\u0131n \u0130qtisadiyyat Nazirliyin\u0259 aid hiss\u0259si “Sahibkarl\u0131q sah\u0259sind\u0259 apar\u0131lan yoxlamalar\u0131n dayand\u0131r\u0131lmas\u0131 haqq\u0131nda” Az\u0259rbaycan Respublikas\u0131n\u0131n 2015-ci il 20 oktyabr tarixli 1410-IVQ nömr\u0259li Qanunu qüvv\u0259d\u0259 oldu\u011fu müdd\u0259td\u0259 t\u0259tbiq edilir.”.<\/p>\n","protected":false},"excerpt":{"rendered":"

Prezident \u0130lham \u018fliyev Az\u0259rbaycan Respublikas\u0131 Prezidentinin 2011-ci il 15 fevral tarixli 383 nömr\u0259li f\u0259rman\u0131 il\u0259 t\u0259sdiq edilmi\u015f “Sahibkarl\u0131q sah\u0259sind\u0259 apar\u0131lan yoxlamalar\u0131n vahid m\u0259lumat reyestrinin formas\u0131 v\u0259 apar\u0131lmas\u0131 qaydas\u0131 haqq\u0131nda \u018fsasnam\u0259”d\u0259…<\/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-44790","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/44790","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=44790"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/44790\/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=44790"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=44790"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=44790"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}