Vergil\u0259r Nazirliyind\u0259 vergi orqanlar\u0131na daxil olan v\u0259t\u0259nda\u015f müraci\u0259tl\u0259rin\u0259 bax\u0131lmas\u0131 v\u0259 vergi proqnozlar\u0131n\u0131n icra v\u0259ziyy\u0259tin\u0259 h\u0259sr olunmu\u015f kollegiya iclas\u0131 keçirilib.<\/p>\n
\u0130clasda ç\u0131x\u0131\u015f ed\u0259n kollegiyan\u0131n s\u0259dri, Az\u0259rbaycan Respublikas\u0131n\u0131n vergil\u0259r naziri, 1-ci d\u0259r\u0259c\u0259li dövl\u0259t vergi xidm\u0259ti mü\u015faviri Fazil M\u0259mm\u0259dov h\u0259r iki m\u0259s\u0259l\u0259nin çox aktual oldu\u011funu vur\u011fulayaraq, v\u0259t\u0259nda\u015f müraci\u0259tl\u0259rin\u0259 bax\u0131lmas\u0131 zaman\u0131 qanunvericiliyin bütün t\u0259l\u0259bl\u0259rin\u0259 ciddi \u0259m\u0259l olunmas\u0131n\u0131n t\u0259min edilm\u0259si hesab\u0131na v\u0259t\u0259nda\u015f m\u0259mnunlu\u011funun s\u0259viyy\u0259sinin yüks\u0259ldilm\u0259si, habel\u0259 son kollegiya iclas\u0131nda q\u0259bul edilmi\u015f “2017-ci ilin son 4 ay\u0131 üçün dövl\u0259t büdc\u0259sinin proqnoz g\u0259lirl\u0259rinin icras\u0131 üzr\u0259 T\u0259dbirl\u0259r Plan\u0131”n\u0131n icra v\u0259ziyy\u0259ti bar\u0259d\u0259 dan\u0131\u015faraq, dövl\u0259t büdc\u0259sinin g\u0259lirl\u0259rinin t\u0259min edilm\u0259si istiqam\u0259tind\u0259 görül\u0259n i\u015fl\u0259rin daha intensiv v\u0259 s\u0259m\u0259r\u0259li apar\u0131lmas\u0131n\u0131n z\u0259ruri oldu\u011funu diqq\u0259t\u0259 çatd\u0131r\u0131b.<\/p>\n
Bildirilib ki, ölk\u0259d\u0259 yaranm\u0131\u015f \u0259lveri\u015fli biznes mühiti vergi öd\u0259yicil\u0259rinin say\u0131n\u0131n artmas\u0131 il\u0259 n\u0259tic\u0259l\u0259nib ki, bu da, öz növb\u0259sind\u0259, vergi n\u0259zar\u0259tinin t\u0259min edilm\u0259si v\u0259 vergi öd\u0259yicil\u0259rin\u0259 göst\u0259ril\u0259n xidm\u0259tl\u0259rin \u0259hat\u0259sinin geni\u015fl\u0259ndirilm\u0259sini v\u0259 vergi orqan\u0131 \u0259m\u0259kda\u015flar\u0131n\u0131n m\u0259suliyy\u0259tinin art\u0131r\u0131lmas\u0131n\u0131 t\u0259l\u0259b edir.<\/p>\n
Vergi inzibatç\u0131l\u0131\u011f\u0131nda yeni yana\u015fmalar\u0131n t\u0259tbiq edilm\u0259sinin, inzibatç\u0131l\u0131\u011f\u0131n s\u0259m\u0259r\u0259liliyinin yüks\u0259ldilm\u0259sinin vacib oldu\u011funu qeyd ed\u0259n vergil\u0259r naziri vergi öd\u0259yicil\u0259rin\u0259 xidm\u0259tin keyfiyy\u0259t v\u0259 ünvanl\u0131l\u0131\u011f\u0131n\u0131n art\u0131r\u0131lmas\u0131n\u0131n, h\u0259r bir vergi öd\u0259yicisin\u0259 f\u0259rdi yana\u015fman\u0131n t\u0259min edilm\u0259sinin, sahibkarl\u0131q subyektl\u0259ri il\u0259 kommunikasiyan\u0131n daha s\u0259m\u0259r\u0259li formalar\u0131na üstünlük verlm\u0259sinin z\u0259ruriliyini xüsusi olaraq vur\u011fulay\u0131b.<\/p>\n
Kollegiya üzvl\u0259rinin n\u0259z\u0259rin\u0259 çatd\u0131r\u0131l\u0131b ki, vergi sistemind\u0259 h\u0259yata keçiril\u0259n bütün t\u0259dbirl\u0259r sistemli v\u0259 koordinasiyal\u0131 xarakter da\u015f\u0131mal\u0131, daxili kommunikasiya daha s\u0259m\u0259r\u0259li qurulmal\u0131, vergi riskl\u0259rinin t\u0259hlili v\u0259 vergi öd\u0259yicil\u0259rin\u0259 xidm\u0259t göst\u0259r\u0259n sah\u0259l\u0259rd\u0259n tutmu\u015f vergi n\u0259zar\u0259ti t\u0259dbirl\u0259rini h\u0259yata keçir\u0259n bütün strukturlar f\u0259aliyy\u0259tl\u0259rini \u0259laq\u0259l\u0259ndirm\u0259li v\u0259 vergi orqanlar\u0131 qar\u015f\u0131s\u0131nda duran \u0259sas v\u0259zif\u0259l\u0259rin icras\u0131na yön\u0259ltm\u0259lidirl\u0259r.<\/p>\n
Kollegiya iclas\u0131nda vergi orqanlar\u0131na daxil olan v\u0259t\u0259nda\u015f müraci\u0259tl\u0259rin\u0259 bax\u0131lmas\u0131 v\u0259ziyy\u0259ti geni\u015f müzakir\u0259 edilib. Bildirilib ki, v\u0259t\u0259nda\u015f müraci\u0259tl\u0259rin\u0259 h\u0259ssasl\u0131qla yana\u015f\u0131lmas\u0131, onlara vaxt\u0131nda v\u0259 obyektiv bax\u0131laraq cavabland\u0131r\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 m\u0259s\u0259l\u0259l\u0259r h\u0259mi\u015f\u0259 Vergil\u0259r Nazirliyinin diqq\u0259t m\u0259rk\u0259zind\u0259 saxlan\u0131l\u0131r, h\u0259r ay vergi orqanlar\u0131nda v\u0259t\u0259nda\u015f müraci\u0259tl\u0259rin\u0259 bax\u0131lmas\u0131 v\u0259ziyy\u0259ti haqq\u0131nda vergil\u0259r nazirin\u0259 müvafiq hesabat t\u0259qdim edilir.<\/p>\n
Lakin bütün bunlara baxmayaraq, v\u0259t\u0259nda\u015flar\u0131n q\u0259bulu, el\u0259c\u0259 d\u0259 apar\u0131lan monitorinq v\u0259 t\u0259hlill\u0259r zaman\u0131 v\u0259t\u0259nda\u015f müraci\u0259tl\u0259rin\u0259 bax\u0131lmas\u0131nda h\u0259l\u0259 d\u0259 nöqsanlara yol verilm\u0259si il\u0259 ba\u011fl\u0131 çoxsayl\u0131 suallar oldu\u011fu meydana ç\u0131x\u0131r. B\u0259zi hallarda vergi orqanlar\u0131 t\u0259r\u0259find\u0259n müraci\u0259tl\u0259rin d\u0259rind\u0259n v\u0259 h\u0259rt\u0259r\u0259fli ara\u015fd\u0131r\u0131lmamas\u0131 s\u0259b\u0259bind\u0259n v\u0259t\u0259nda\u015flar yuxar\u0131 dövl\u0259t instansiyalar\u0131na üz tutmal\u0131 olurlar. Nazir, xüsusil\u0259 vergi m\u0259s\u0259l\u0259l\u0259ri il\u0259 ba\u011fl\u0131 Az\u0259rbaycan Respublikas\u0131n\u0131n Prezidentin\u0259 v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Birinci Vitse-Prezidentin\u0259 ünvanlanm\u0131\u015f v\u0259 aidiyy\u0259ti üzr\u0259 bax\u0131lmaq üçün Vergil\u0259r Nazirliyin\u0259 daxil olmu\u015f v\u0259t\u0259nda\u015f müraci\u0259tl\u0259rin\u0259 bax\u0131lmas\u0131na ciddi n\u0259zar\u0259t edilm\u0259sinin vacibliyini diqq\u0259t\u0259 çatd\u0131raraq, bu m\u0259qs\u0259dl\u0259 bir neç\u0259 gün önc\u0259 ayr\u0131ca \u0259mr imzaland\u0131\u011f\u0131n\u0131 bildirib. H\u0259min \u0259mr\u0259 \u0259sas\u0259n, müraci\u0259tl\u0259rin h\u0259rt\u0259r\u0259fli ara\u015fd\u0131r\u0131lmas\u0131n\u0131 t\u0259min etm\u0259k, habel\u0259 v\u0259t\u0259nda\u015f m\u0259mnunlu\u011funun s\u0259viyy\u0259sinin yüks\u0259ldilm\u0259si m\u0259qs\u0259dil\u0259 nazirliyin aparat\u0131nda müraci\u0259tl\u0259r müsb\u0259t h\u0259llini tapmad\u0131qda \u0259riz\u0259çil\u0259r v\u0259 ya onlar\u0131n s\u0259lahiyy\u0259tli nümay\u0259nd\u0259l\u0259ri vergil\u0259r nazirinin birinci müavini v\u0259 ya müvafiq sah\u0259ni kurasiya ed\u0259n nazir müavinl\u0259ri t\u0259r\u0259find\u0259n q\u0259bul edilm\u0259li, qald\u0131r\u0131lan m\u0259s\u0259l\u0259l\u0259r bir daha ara\u015fd\u0131r\u0131lmal\u0131 v\u0259 yaln\u0131z bundan sonra \u0259riz\u0259çil\u0259r\u0259 onlar\u0131n müraci\u0259tl\u0259rin\u0259 bax\u0131lmas\u0131n\u0131n n\u0259tic\u0259l\u0259ri bar\u0259d\u0259 cavab verilm\u0259lidir. Vergil\u0259r naziri aidiyyat\u0131 strukturlara sözüged\u0259n \u0259mrd\u0259n ir\u0259li g\u0259l\u0259n m\u0259s\u0259l\u0259l\u0259r\u0259 ciddi \u0259m\u0259l etm\u0259yi tap\u015f\u0131r\u0131b.<\/p>\n
F.M\u0259mm\u0259dov v\u0259t\u0259nda\u015f müraci\u0259tl\u0259rinin ara\u015fd\u0131r\u0131lmas\u0131 zaman\u0131 nöqsana yol vermi\u015f vergi orqan\u0131 \u0259m\u0259kda\u015flar\u0131n\u0131n intizam m\u0259suliyy\u0259tin\u0259 c\u0259lb edilm\u0259si il\u0259 ba\u011fl\u0131 Daxili t\u0259hlük\u0259sizlik departamenti, nöqsanlar\u0131n yaranmas\u0131na s\u0259b\u0259b olan hallar\u0131n aradan qald\u0131r\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 is\u0259 nazirliyin bütün struktur vahidl\u0259rinin v\u0259 bölm\u0259l\u0259rinin r\u0259hb\u0259rl\u0259rin\u0259 konkret tap\u015f\u0131r\u0131qlar verib.<\/p>\n
Kollegiyada günd\u0259likd\u0259 duran m\u0259s\u0259l\u0259l\u0259r bar\u0259d\u0259 \u0259trafl\u0131 müzakir\u0259l\u0259r apar\u0131l\u0131b.<\/p>\n
Sonda F.M\u0259mm\u0259dov v\u0259t\u0259nda\u015f m\u0259mnunlu\u011funun t\u0259min olunmas\u0131n\u0131n vergi orqanlar\u0131n\u0131n f\u0259aliyy\u0259tinin prioritet istiqam\u0259tl\u0259rind\u0259n oldu\u011funu vur\u011fulayaraq, vergi orqanlar\u0131n\u0131n i\u015finin müasir t\u0259l\u0259bl\u0259r\u0259 cavab ver\u0259n s\u0259viyy\u0259d\u0259 qurulmas\u0131, cari ilin sonunad\u0259k Vergil\u0259r Nazirliyinin struktur vahidl\u0259rinin v\u0259 bölm\u0259l\u0259rinin bütün imkanlar\u0131n\u0131n vergi orqanlar\u0131 qar\u015f\u0131s\u0131nda duran v\u0259zif\u0259l\u0259rin icras\u0131na s\u0259f\u0259rb\u0259r edilm\u0259si il\u0259 ba\u011fl\u0131 konkret göst\u0259ri\u015fl\u0259r verib. <\/p>\n
Kollegiyan\u0131n q\u0259rar\u0131 il\u0259 vergi orqanlar\u0131na daxil olmu\u015f v\u0259t\u0259nda\u015f müraci\u0259tl\u0259rin\u0259 bax\u0131lmas\u0131 zaman\u0131 v\u0259t\u0259nda\u015f m\u0259mnunlu\u011funun s\u0259viyy\u0259sinin yüks\u0259ldilm\u0259si, vergi öd\u0259yicil\u0259rinin naraz\u0131l\u0131qlar\u0131na s\u0259b\u0259b olan hallar\u0131n v\u0259 vergi oranlar\u0131na daxil olan \u0259riz\u0259 v\u0259 \u015fikay\u0259tl\u0259ri do\u011furan s\u0259b\u0259bl\u0259rin aradan qald\u0131r\u0131lmas\u0131 istiqam\u0259tind\u0259 \u0259lav\u0259 v\u0259 t\u0259sirli t\u0259dbirl\u0259r görülm\u0259si üçün müvafiq tap\u015f\u0131r\u0131qlar mü\u0259yy\u0259n edilib. Bununla yana\u015f\u0131, Vergil\u0259r Nazirliyinin strukturlar\u0131n\u0131n koordinasiyal\u0131 f\u0259aliyy\u0259tin\u0259 n\u0259zar\u0259tin gücl\u0259ndirilm\u0259si, müvafiq struktur vahidl\u0259rin\u0259 büdc\u0259 proqnozlar\u0131 il\u0259 ba\u011fl\u0131 mövcud potensial\u0131n t\u0259hlil edilm\u0259si v\u0259 n\u0259tic\u0259l\u0259ri bar\u0259d\u0259 t\u0259klifl\u0259rin haz\u0131rlanmas\u0131, habel\u0259 xarici investisiyal\u0131 \u015firk\u0259tl\u0259rl\u0259 vergi inzibatç\u0131l\u0131\u011f\u0131n\u0131n t\u0259kmill\u0259\u015fdirilm\u0259si m\u0259qs\u0259dil\u0259 struktur d\u0259yi\u015fikliyi il\u0259 ba\u011fl\u0131 t\u0259klifl\u0259rin verilm\u0259si tap\u015f\u0131r\u0131l\u0131b.<\/p>\n","protected":false},"excerpt":{"rendered":"
Vergil\u0259r Nazirliyind\u0259 vergi orqanlar\u0131na daxil olan v\u0259t\u0259nda\u015f müraci\u0259tl\u0259rin\u0259 bax\u0131lmas\u0131 v\u0259 vergi proqnozlar\u0131n\u0131n icra v\u0259ziyy\u0259tin\u0259 h\u0259sr olunmu\u015f kollegiya iclas\u0131 keçirilib. \u0130clasda ç\u0131x\u0131\u015f ed\u0259n kollegiyan\u0131n s\u0259dri, Az\u0259rbaycan Respublikas\u0131n\u0131n vergil\u0259r naziri, 1-ci d\u0259r\u0259c\u0259li…<\/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-52213","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/52213","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=52213"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/52213\/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=52213"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=52213"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=52213"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}