{"id":66401,"date":"2018-07-10T13:56:21","date_gmt":"2018-07-10T09:56:21","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=66401","title":{"rendered":"Vergi yoxlamalar\u0131 v\u0259 n\u0259zar\u0259t t\u0259dbirl\u0259ri vahid m\u0259rk\u0259zd\u0259n idar\u0259 olunacaq"},"content":{"rendered":"

Vergil\u0259r Nazirliyind\u0259 apar\u0131lan struktur islahatlar\u0131 ç\u0259rçiv\u0259sind\u0259 vergi yoxlamalar\u0131 sah\u0259sind\u0259 d\u0259 bir s\u0131ra yenilikl\u0259r h\u0259yata keçirilib. <\/strong><\/p>\n

Vergi yoxlamalar\u0131n\u0131n unifikasiyas\u0131 v\u0259 yoxlamalar\u0131n keyfiyy\u0259t göst\u0259ricil\u0259rinin art\u0131r\u0131lmas\u0131 m\u0259qs\u0259dil\u0259 nazirliyin aparat\u0131nda Vergi auditi departamenti yarad\u0131l\u0131b. Departament nazirliyin dig\u0259r strukturlar\u0131n\u0131n v\u0259zif\u0259l\u0259rin\u0259 aid edilmi\u015f yoxlay\u0131c\u0131 funksiyalar\u0131 c\u0259ml\u0259y\u0259c\u0259k, sahibkarl\u0131q subyektl\u0259rind\u0259 apar\u0131lan vergi n\u0259zar\u0259ti t\u0259dbirl\u0259rinin koordinasiyas\u0131n\u0131 h\u0259yata keçir\u0259c\u0259k.<\/p>\n

Qeyd edilm\u0259lidir ki, son d\u0259yi\u015fiklikl\u0259r\u0259 q\u0259d\u0259r s\u0259yyar vergi yoxlamalar\u0131na v\u0259 operativ n\u0259zar\u0259t t\u0259dbirl\u0259rin\u0259 ayr\u0131-ayr\u0131 strukturlar t\u0259r\u0259find\u0259n n\u0259zar\u0259t olunurdu. N\u0259tic\u0259d\u0259 b\u0259z\u0259n bir vergi öd\u0259yicisind\u0259 eyni anda h\u0259m s\u0259yyar vergi yoxlamas\u0131, h\u0259m d\u0259 operativ n\u0259zar\u0259t t\u0259dbirl\u0259rinin t\u0259yin olunmas\u0131 hallar\u0131na rast g\u0259linirdi ki, bu da vergi öd\u0259yicil\u0259rinin haql\u0131 naraz\u0131l\u0131\u011f\u0131na s\u0259b\u0259b olurdu. Yeni yarad\u0131lm\u0131\u015f departamentd\u0259 is\u0259 yoxlamalar v\u0259 n\u0259zar\u0259t t\u0259dbirl\u0259ri vahid m\u0259rk\u0259zd\u0259n idar\u0259 olunacaq, s\u0259yyar vergi yoxlamalar\u0131 v\u0259 operativ vergi n\u0259zar\u0259ti t\u0259dbirl\u0259ri koordinasiyal\u0131 formada h\u0259yata keçiril\u0259c\u0259k. Departamentin t\u0259rkibind\u0259 S\u0259yyar vergi yoxlamalar\u0131na n\u0259zar\u0259t, Operativ vergi n\u0259zar\u0259ti v\u0259 Vergi n\u0259zar\u0259ti t\u0259dbirl\u0259rinin t\u0259\u015fkili v\u0259 t\u0259hlili \u015föb\u0259l\u0259ri yarad\u0131l\u0131b.<\/p>\n

Vergi auditi departamentinin ba\u015f direktorunun müavini Fateh Mustafayevin sözl\u0259rin\u0259 gör\u0259, Departamentin \u0259sas v\u0259zif\u0259si vergid\u0259n yay\u0131nan \u015f\u0259xsl\u0259rin a\u015fkar edilm\u0259si v\u0259 onlarda n\u0259zar\u0259t t\u0259dbirl\u0259rinin keçirilm\u0259si olacaq. Bu m\u0259qs\u0259dl\u0259 t\u0259hlil \u015föb\u0259si t\u0259r\u0259find\u0259n r\u0259q\u0259msal texnologiyalara \u0259saslanaraq t\u0259kmil risk qiym\u0259tl\u0259ndirilm\u0259si h\u0259yata keçiril\u0259c\u0259k, vergi öd\u0259yicil\u0259ri risk qruplar\u0131na bölün\u0259c\u0259k. Risk qruplar\u0131na dü\u015fm\u0259y\u0259n, y\u0259ni vergi öhd\u0259liyini vaxtl\u0131-vaxt\u0131nda v\u0259 tam h\u0259cmd\u0259 yerin\u0259 yetir\u0259n vergi öd\u0259yicil\u0259ri rahat \u015f\u0259kild\u0259 f\u0259aliyy\u0259t göst\u0259r\u0259c\u0259k. Riskli vergi öd\u0259yicil\u0259ri, y\u0259ni dövriyy\u0259sini azaldan, vergid\u0259n yay\u0131nan \u015f\u0259xsl\u0259r is\u0259 qanun ç\u0259rçiv\u0259sind\u0259 Vergil\u0259r Nazirliyinin n\u0259zar\u0259t t\u0259dbirl\u0259ri il\u0259 qar\u015f\u0131la\u015facaqlar. Riskin s\u0259viyy\u0259sind\u0259n as\u0131l\u0131 olaraq, vergi öd\u0259yicisind\u0259 n\u0259zar\u0259t t\u0259dbirin formas\u0131 – s\u0259yyar vergi yoxlamas\u0131 v\u0259 ya operativ n\u0259zar\u0259t t\u0259dbirl\u0259ri h\u0259yata keçiril\u0259c\u0259k.<\/p>\n

Operativ n\u0259zar\u0259t t\u0259dbirl\u0259ri d\u0259 risk meyarlar\u0131 \u0259sas\u0131nda h\u0259yata keçiril\u0259c\u0259k. Vergi M\u0259c\u0259ll\u0259si vergi öd\u0259yicil\u0259rinin v\u0259zif\u0259l\u0259rini d\u0259qiq göst\u0259rir. M\u0259s\u0259l\u0259n, bütün vergi öd\u0259yicil\u0259ri bilm\u0259lidirl\u0259r ki, qanuna gör\u0259 al\u0131c\u0131ya öd\u0259ni\u015fi t\u0259sdiq ed\u0259n kassa çeki v\u0259 ya q\u0259bz t\u0259qdim edilm\u0259li, i\u015fçil\u0259rl\u0259 \u0259m\u0259k müqavil\u0259si ba\u011flamal\u0131, mallar\u0131n al\u0131\u015f\u0131n\u0131 müvafiq s\u0259n\u0259dl\u0259rl\u0259 h\u0259yata keçirilm\u0259lidir. Paytaxt\u0131n v\u0259 bölg\u0259l\u0259rin bir çox ticar\u0259t v\u0259 ictimai-ia\u015f\u0259 obyektl\u0259rind\u0259 sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n kassa aparatlar\u0131ndan istifad\u0259 edilm\u0259m\u0259si, n\u0259tic\u0259 etibaril\u0259 ümumi dövriyy\u0259nin gizl\u0259dilm\u0259si hallar\u0131na rast g\u0259linir. Adi mü\u015fahid\u0259l\u0259r göst\u0259rir ki, h\u0259r 5 al\u0131c\u0131dan 3-ü d\u0259 çek t\u0259l\u0259b etmir. Kassa çekinin verilm\u0259m\u0259si n\u0259tic\u0259sind\u0259 h\u0259m istehlakç\u0131lar\u0131n hüquqlar\u0131 pozulur, h\u0259m d\u0259 vergid\u0259n yay\u0131nma hallar\u0131 ba\u015f verir. Bu bax\u0131mdan, qanunun bu t\u0259l\u0259bini pozan \u015f\u0259xsl\u0259r bar\u0259d\u0259 müvafiq t\u0259dbirl\u0259r görül\u0259c\u0259k.<\/p>\n

Vergil\u0259r Nazirliyi bu m\u0259s\u0259l\u0259d\u0259 ictimai n\u0259zar\u0259tin olmas\u0131n\u0131 da çox ön\u0259mli hesab edir. V\u0259t\u0259nda\u015flar öd\u0259dikl\u0259ri pulun müqabilind\u0259 NKA-çekl\u0259rini t\u0259l\u0259b ets\u0259l\u0259r, g\u0259l\u0259c\u0259kd\u0259 h\u0259r hans\u0131 bir neqativ halla rastla\u015fd\u0131qda öz hüququnu qoruya bil\u0259r v\u0259 eyni zamanda, dövl\u0259t büdc\u0259sin\u0259 vergil\u0259rin öd\u0259nilm\u0259sinin t\u0259min edilm\u0259sin\u0259 öz töhf\u0259l\u0259rini ver\u0259 bil\u0259rl\u0259r.<\/p>\n

Bununla yana\u015f\u0131, aksiz markas\u0131z v\u0259 ya saxta aksiz markas\u0131 il\u0259 markalanm\u0131\u015f m\u0259hsullar\u0131n sat\u0131\u015f\u0131n\u0131n qar\u015f\u0131s\u0131n\u0131n al\u0131nmas\u0131, \u0259m\u0259k müqavil\u0259l\u0259rinin r\u0259smil\u0259\u015fdirilm\u0259m\u0259si, lisenziyas\u0131z f\u0259aliyy\u0259t hallar\u0131n\u0131n aradan qald\u0131r\u0131lmas\u0131, mallar\u0131n al\u0131\u015f s\u0259n\u0259dl\u0259rinin olmas\u0131 üzr\u0259 d\u0259 n\u0259zar\u0259t t\u0259dbirl\u0259ri keçiril\u0259c\u0259kdir. 
\nVergil\u0259r Nazirliyinin \u0259sas m\u0259qs\u0259di vergil\u0259rin y\u0131\u011f\u0131lmas\u0131ndan vergil\u0259rin könüllü öd\u0259nilm\u0259sin\u0259 keçidin t\u0259min edilm\u0259si, vergi m\u0259d\u0259niyy\u0259tinin daha da yüks\u0259ldilm\u0259sidir. 2018-ci il vergi inzibatç\u0131l\u0131\u011f\u0131nda keçid ilidir. Vergil\u0259r Nazirliyi vergi öd\u0259yicil\u0259rind\u0259 mühasibat uçotunun düzgün apar\u0131lmas\u0131n\u0131n b\u0259rpas\u0131 v\u0259 vergi öd\u0259m\u0259 m\u0259d\u0259niyy\u0259tinin t\u0259min edilm\u0259si sah\u0259sind\u0259 ciddi add\u0131mlar\u0131n at\u0131laca\u011f\u0131n\u0131 gözl\u0259yir. Sahibkarl\u0131q subyektl\u0259rind\u0259 uçot v\u0259 hesabatl\u0131l\u0131\u011f\u0131n qaydaya sal\u0131nmas\u0131 yegan\u0259 yoldur. Kiçik v\u0259 ya böyüklüyünd\u0259n as\u0131l\u0131 olmayaraq, h\u0259r bir vergi öd\u0259yicisi öz vergi öhd\u0259liyin\u0259 \u0259m\u0259l etm\u0259li, ikili mühasibatl\u0131\u011f\u0131n apar\u0131lmas\u0131, vergiy\u0259 c\u0259lb olunan dövriyy\u0259l\u0259rin gizl\u0259dilm\u0259si, vergid\u0259n yay\u0131nma hallar\u0131 aradan qald\u0131r\u0131lmal\u0131d\u0131r.<\/p>\n

2017-ci ilin müvafiq dövrü il\u0259 müqayis\u0259d\u0259 cari ilin 6 ay\u0131nda yoxlamalar\u0131n say\u0131 55 faiz\u0259d\u0259k azal\u0131b. Bununla bel\u0259, vergid\u0259n yay\u0131nma h\u0259d\u0259finin düzgün mü\u0259yy\u0259n edil\u0259r\u0259k, keyfiyy\u0259tinin v\u0259 effektivliyin art\u0131r\u0131lmas\u0131 \u0259sas m\u0259qs\u0259dl\u0259rd\u0259n biridir. Bu sah\u0259d\u0259 s\u0259yyar vergi yoxlamalar\u0131n\u0131n keçirilm\u0259 müdd\u0259tl\u0259rinin tezl\u0259\u015fdirilm\u0259si, elektron auditin \u0259hat\u0259 dair\u0259sini geni\u015fl\u0259ndirilm\u0259si, yoxlamalar\u0131n effektivliyinin art\u0131r\u0131lmas\u0131, \u015f\u0259ffafl\u0131\u011f\u0131n v\u0259 b\u0259rab\u0259r r\u0259qab\u0259t \u015f\u0259rtl\u0259rinin t\u0259min edilm\u0259si, korrupsiya \u0259lam\u0259tl\u0259rinin s\u0131f\u0131ra endirilm\u0259si \u0259sas h\u0259d\u0259f kimi qar\u015f\u0131ya qoyulub. 
\nYoxlamalar\u0131n keyfiyy\u0259tinin art\u0131r\u0131lmas\u0131 m\u0259qs\u0259dil\u0259 vergi orqan\u0131 \u0259m\u0259kda\u015flar\u0131n\u0131n bilik v\u0259 bacar\u0131qlar\u0131n\u0131n t\u0259kmill\u0259\u015fdirilm\u0259si üçün d\u0259 t\u0259dbirl\u0259r görül\u0259c\u0259k. Bu m\u0259qs\u0259dl\u0259 h\u0259m vergi orqanlar\u0131nda i\u015fl\u0259y\u0259n daha t\u0259crüb\u0259li v\u0259 savadl\u0131 \u0259m\u0259kda\u015flar, h\u0259m d\u0259 k\u0259nar ekspertl\u0259r c\u0259lb edilm\u0259kl\u0259 g\u0259nc \u0259m\u0259kda\u015flar\u0131n yeti\u015fdirilm\u0259si prosesi h\u0259yata keçiril\u0259c\u0259k.<\/p>\n

Korrupsiya \u0259lam\u0259tl\u0259rinin minimalla\u015fd\u0131r\u0131lmas\u0131 m\u0259s\u0259l\u0259sin\u0259 g\u0259linc\u0259, burada nazirlik t\u0259r\u0259find\u0259n görül\u0259n i\u015fl\u0259rl\u0259 yana\u015f\u0131, vergi öd\u0259yicil\u0259rinin özl\u0259ri d\u0259 h\u0259r hans\u0131 neqativ halla rastla\u015fd\u0131qda 195-1 Ça\u011fr\u0131 M\u0259rk\u0259zi v\u0259 mövcud kommunikasiya vasit\u0259l\u0259rind\u0259n istifad\u0259 etm\u0259kl\u0259 Vergil\u0259r Nazirliyin\u0259 m\u0259lumat ver\u0259 bil\u0259rl\u0259r. Bu müraci\u0259tl\u0259r ciddi ara\u015fd\u0131r\u0131lacaq v\u0259 n\u0259tic\u0259sind\u0259n as\u0131l\u0131 olaraq t\u0259dbirl\u0259r görül\u0259c\u0259kdir.<\/p>\n","protected":false},"excerpt":{"rendered":"

Vergil\u0259r Nazirliyind\u0259 apar\u0131lan struktur islahatlar\u0131 ç\u0259rçiv\u0259sind\u0259 vergi yoxlamalar\u0131 sah\u0259sind\u0259 d\u0259 bir s\u0131ra yenilikl\u0259r h\u0259yata keçirilib. Vergi yoxlamalar\u0131n\u0131n unifikasiyas\u0131 v\u0259 yoxlamalar\u0131n keyfiyy\u0259t göst\u0259ricil\u0259rinin art\u0131r\u0131lmas\u0131 m\u0259qs\u0259dil\u0259 nazirliyin aparat\u0131nda Vergi auditi departamenti yarad\u0131l\u0131b.…<\/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-66401","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/66401","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=66401"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/66401\/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=66401"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=66401"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=66401"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}