{"id":48931,"date":"2017-08-07T15:33:35","date_gmt":"2017-08-07T11:33:35","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=48931","title":{"rendered":"Vergil\u0259r Nazirliyind\u0259n m\u00fc\u011f\u0259nnil\u0259r\u0259 <font color=red><b>X\u018fB\u018fRDARLIQ<\/b><\/font>"},"content":{"rendered":"<p><span style=\"line-height: 1.6em;\">&nbsp;&ldquo;T\u0259qdim etdiyiniz b\u0259yannam\u0259l\u0259rd\u0259 g\u0259lirl\u0259riniz bar\u0259d\u0259 m&uuml;vafiq m\u0259lumatlar\u0131 d&uuml;zg&uuml;n \u0259ks etdirm\u0259diyiniz halda, Vergi M\u0259c\u0259ll\u0259sinin 67-ci madd\u0259sin\u0259 \u0259sas\u0259n, \u0259laq\u0259li m\u0259lumatlardan istifad\u0259 edilm\u0259kl\u0259 m&uuml;\u0259yy\u0259nl\u0259\u015fdirilmi\u015f faktiki g\u0259lir m\u0259bl\u0259\u011fl\u0259ri t\u0259qdim olunmu\u015f b\u0259yannam\u0259l\u0259rin g&ouml;st\u0259ricil\u0259ri il\u0259 &uuml;zl\u0259\u015fdiril\u0259c\u0259k v\u0259 vergid\u0259n yay\u0131nd\u0131r\u0131lm\u0131\u015f m\u0259bl\u0259\u011fl\u0259r kameral hesablama apar\u0131lmaqla \u015f\u0259xsi v\u0259r\u0259q\u0259niz\u0259 b\u0259rpa olunacaq&rdquo;.&nbsp;<\/span><span style=\"line-height: 1.6em;\">Bu bar\u0259d\u0259 Vergil\u0259r Nazirliyinin m&uuml;\u011f\u0259nnil\u0259r\u0259 etdiyi x\u0259b\u0259rdarl\u0131qda deyilir.<\/span><br \/>\n<span style=\"line-height: 1.6em;\">Nazirliik b\u0259yan edib ki, Vergi M\u0259c\u0259ll\u0259sinin 16-c\u0131 madd\u0259sin\u0259 \u0259sas\u0259n, qanunla m&uuml;\u0259yy\u0259n edilmi\u015f vergil\u0259rin &ouml;d\u0259nilm\u0259si, g\u0259lir v\u0259 x\u0259rcl\u0259rin u&ccedil;otunun apar\u0131lmas\u0131, vergi hesabatlar\u0131n\u0131n t\u0259qdim edilm\u0259si vergi &ouml;d\u0259yicil\u0259rinin v\u0259zif\u0259l\u0259rin\u0259 aid edilib. Eyni zamanda vergi &ouml;hd\u0259likl\u0259rini tam h\u0259cmd\u0259 v\u0259 vaxt\u0131nda yerin\u0259 yetirm\u0259y\u0259n, o c&uuml;ml\u0259d\u0259n vergini hesabatda g&ouml;st\u0259rilm\u0259li m\u0259bl\u0259\u011f\u0259 nisb\u0259t\u0259n azaldan v\u0259 b&uuml;dc\u0259y\u0259 &ccedil;atas\u0131 vergi m\u0259bl\u0259\u011fini hesabat t\u0259qdim etm\u0259m\u0259kl\u0259 vergid\u0259n yay\u0131nan \u015f\u0259xsl\u0259r\u0259 qar\u015f\u0131 qanunvericilikl\u0259 m&uuml;\u0259yy\u0259n edilmi\u015f maliyy\u0259 sanksiyalar\u0131 v\u0259 dig\u0259r m\u0259suliyy\u0259t t\u0259dbirl\u0259ri t\u0259tbiq edilir.<\/span><\/p>\n<p>Vergi M\u0259c\u0259ll\u0259sinin 23.1.15-3-c&uuml; madd\u0259sin\u0259 \u0259sas\u0259n, vergi &ouml;d\u0259yicisi vergi &ouml;hd\u0259liyini m&uuml;\u0259yy\u0259n edilmi\u015f m&uuml;dd\u0259td\u0259 yerin\u0259 yetirm\u0259dikd\u0259, vergi borclar\u0131n\u0131n &ouml;d\u0259nilm\u0259sini t\u0259min etm\u0259k &uuml;sulu kimi vergi &ouml;d\u0259yicisi olan fiziki \u015f\u0259xsin &ouml;lk\u0259d\u0259n getm\u0259k h&uuml;ququnun m&uuml;v\u0259qq\u0259ti m\u0259hdudla\u015fd\u0131r\u0131lmas\u0131 &uuml;&ccedil;&uuml;n vergi orqan\u0131 m\u0259hk\u0259m\u0259y\u0259 m&uuml;raci\u0259t etm\u0259k h&uuml;ququna malikdir. Dig\u0259r t\u0259r\u0259fd\u0259n, Cinay\u0259t M\u0259c\u0259ll\u0259sinin 213-c&uuml; madd\u0259sin\u0259 \u0259sas\u0259n, xeyli v\u0259 ya k&uuml;lli miqdarda vergil\u0259ri &ouml;d\u0259m\u0259kd\u0259n yay\u0131nma cinay\u0259t \u0259m\u0259li hesab olunur.<br \/>\n&ldquo;Odur ki, f\u0259aliyy\u0259tinizl\u0259 ba\u011fl\u0131 riskl\u0259rin yaranmamas\u0131, h\u0259r hans\u0131 maliyy\u0259 itkil\u0259rin\u0259 m\u0259ruz qalmama\u011f\u0131n\u0131z &uuml;&ccedil;&uuml;n m&ouml;vcud qanunvericiliyin t\u0259l\u0259bl\u0259rin\u0259 \u0259m\u0259l etm\u0259kl\u0259 vergi &ouml;hd\u0259likl\u0259rinizi vaxt\u0131nda v\u0259 tam \u015f\u0259kild\u0259 yerin\u0259 yetirm\u0259yiniz Siz\u0259 t&ouml;vsiy\u0259 olunur&quot;, &#8211; dey\u0259 nazirlik b\u0259yan edib. report<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp;&ldquo;T\u0259qdim etdiyiniz b\u0259yannam\u0259l\u0259rd\u0259 g\u0259lirl\u0259riniz bar\u0259d\u0259 m&uuml;vafiq m\u0259lumatlar\u0131 d&uuml;zg&uuml;n \u0259ks etdirm\u0259diyiniz halda, Vergi M\u0259c\u0259ll\u0259sinin 67-ci madd\u0259sin\u0259 \u0259sas\u0259n, \u0259laq\u0259li m\u0259lumatlardan istifad\u0259 edilm\u0259kl\u0259 m&uuml;\u0259yy\u0259nl\u0259\u015fdirilmi\u015f faktiki g\u0259lir m\u0259bl\u0259\u011fl\u0259ri t\u0259qdim olunmu\u015f b\u0259yannam\u0259l\u0259rin g&ouml;st\u0259ricil\u0259ri il\u0259 &uuml;zl\u0259\u015fdiril\u0259c\u0259k&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-48931","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/48931","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=48931"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/48931\/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=48931"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=48931"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=48931"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}