{"id":68889,"date":"2018-09-24T18:10:30","date_gmt":"2018-09-24T14:10:30","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=68889","title":{"rendered":"H\u00fcquqi \u015f\u0259xsin l\u0259\u011fvi onun m\u00f6vcudlu\u011funa v\u0259 f\u0259aliyy\u0259tin\u0259 xitam verilm\u0259si dem\u0259kdir"},"content":{"rendered":"<p><strong>H&uuml;quqi \u015f\u0259xsin l\u0259\u011fvi bu bar\u0259d\u0259 qeydin h&uuml;quqi \u015f\u0259xsl\u0259rin d&ouml;vl\u0259t reyestrin\u0259 daxil edildiyi andan ba\u015fa &ccedil;atm\u0131\u015f, h&uuml;quqi \u015f\u0259xs is\u0259 m&ouml;vcudlu\u011funa son qoymu\u015f say\u0131l\u0131r<\/strong><\/p>\n<p>Kommersiya v\u0259 publik h&uuml;quqi l\u0259\u011fv edilm\u0259si proseduru Az\u0259rbaycan Respublikas\u0131n\u0131n M&uuml;lki M\u0259c\u0259ll\u0259sinin v\u0259&nbsp; Vergi M\u0259c\u0259ll\u0259sinin m&uuml;dd\u0259alar\u0131, &ldquo;H&uuml;quqi \u015f\u0259xsl\u0259rin d&ouml;vl\u0259t qeydiyyat\u0131 v\u0259 d&ouml;vl\u0259t reyestri haqq\u0131nda&rdquo; Az\u0259rbaycan Respublikas\u0131n\u0131n Qanunu, &ldquo;D&ouml;vl\u0259t vergi orqanlar\u0131nda kommersiya qurumlar\u0131n\u0131n d&ouml;vl\u0259t qeydiyyat\u0131n\u0131n v\u0259 vergi &ouml;d\u0259yicil\u0259rinin u&ccedil;otunun l\u0259\u011fv edilm\u0259si Qaydalar\u0131&rdquo; il\u0259 t\u0259nziml\u0259nir. H&uuml;quqi \u015f\u0259xsin l\u0259\u011fvi onun m&ouml;vcudlu\u011funa v\u0259 f\u0259aliyy\u0259tin\u0259 h&uuml;quq v\u0259 v\u0259zif\u0259l\u0259ri h&uuml;quq varisliyi qaydas\u0131nda ba\u015fqa \u015f\u0259xsl\u0259r\u0259 ke&ccedil;m\u0259d\u0259n xitam verilm\u0259si dem\u0259kdir. M&uuml;lki M\u0259c\u0259ll\u0259nin 59-cu madd\u0259sind\u0259 h&uuml;quqi \u015f\u0259xsl\u0259rin l\u0259\u011fv olunma \u0259saslar\u0131 konkret qeyd edilib. Bu madd\u0259d\u0259 bildirilir ki, h&uuml;quqi \u015f\u0259xs onun t\u0259sis&ccedil;il\u0259rinin (i\u015ftirak&ccedil;\u0131lar\u0131n\u0131n) v\u0259 ya h&uuml;quqi \u015f\u0259xsin nizamnam\u0259 il\u0259 v\u0259kil edilmi\u015f orqan\u0131n\u0131n q\u0259rar\u0131 il\u0259, o c&uuml;ml\u0259d\u0259n h&uuml;quqi \u015f\u0259xsin m&ouml;vcudlu\u011fu &uuml;&ccedil;&uuml;n n\u0259z\u0259rd\u0259 tutulan m&uuml;dd\u0259tin qurtarmas\u0131 v\u0259 ya yarad\u0131lmas\u0131 zaman\u0131 qar\u015f\u0131ya qoyulan m\u0259qs\u0259din \u0259ld\u0259 edilm\u0259si il\u0259 \u0259laq\u0259dar olaraq (59.2.1), h&uuml;quqi \u015f\u0259xsin yarad\u0131lmas\u0131 zaman\u0131 yol verilmi\u015f qanunvericilik pozuntular\u0131 il\u0259 \u0259laq\u0259dar onun qeydiyyat\u0131n\u0131n m\u0259hk\u0259m\u0259 t\u0259r\u0259find\u0259n etibars\u0131z say\u0131ld\u0131\u011f\u0131 halda(59.2.2), laz\u0131mi x&uuml;susi icaz\u0259 (lisenziya) olmadan f\u0259aliyy\u0259t v\u0259 ya qanunla qada\u011fan edilmi\u015f f\u0259aliyy\u0259t h\u0259yata ke&ccedil;irildikd\u0259 v\u0259 ya qanunvericilik dig\u0259r \u015f\u0259kild\u0259 d\u0259f\u0259l\u0259rl\u0259 v\u0259 ya kobudcas\u0131na pozulduqda v\u0259 ya ictimai birlik v\u0259 ya fond onun nizamnam\u0259 m\u0259qs\u0259dl\u0259rin\u0259 zidd f\u0259aliyy\u0259tl\u0259 m&uuml;nt\u0259z\u0259m m\u0259\u015f\u011ful olduqda, habel\u0259 bu M\u0259c\u0259ll\u0259d\u0259 n\u0259z\u0259rd\u0259 tutulan ba\u015fqa hallarda m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 il\u0259 (59.2.3) l\u0259\u011fv edil\u0259 bil\u0259r. X&uuml;susil\u0259 qeyd etm\u0259k laz\u0131md\u0131r ki, h&uuml;quqi \u015f\u0259xsin yuxar\u0131da qeyd olunan birinci&nbsp; \u0259sasla l\u0259\u011fv edilm\u0259si &uuml;&ccedil;&uuml;n onun cari f\u0259aliyy\u0259tin\u0259 r\u0259hb\u0259rlik ed\u0259n icra orqan\u0131n\u0131n h&uuml;quqi \u015f\u0259xsin b&uuml;t&uuml;n kreditorlar\u0131n\u0131n t\u0259l\u0259bl\u0259rini 12 ay \u0259rzind\u0259 qar\u015f\u0131lamaq &uuml;&ccedil;&uuml;n &ouml;d\u0259m\u0259 qabiliyy\u0259tinin olmas\u0131n\u0131 t\u0259sdiq ed\u0259n r\u0259smi b\u0259yanat\u0131n q\u0259bul edilm\u0259si z\u0259ruridir.<br \/>\nM\u0259c\u0259ll\u0259d\u0259 bu bar\u0259d\u0259 deyilir: Bu M\u0259c\u0259ll\u0259nin 59.2.1-ci madd\u0259sind\u0259 g&ouml;st\u0259ril\u0259n \u0259saslar &uuml;zr\u0259 h&uuml;quqi \u015f\u0259xsin l\u0259\u011fv edilm\u0259si t\u0259\u015f\u0259bb&uuml;s&uuml; il\u0259 &ccedil;\u0131x\u0131\u015f ed\u0259n i\u015ftirak&ccedil;\u0131 v\u0259 ya h&uuml;quqi \u015f\u0259xsin nizamnam\u0259 il\u0259 v\u0259kil edilmi\u015f orqan\u0131 h&uuml;quqi \u015f\u0259xsin cari f\u0259aliyy\u0259tin\u0259 r\u0259hb\u0259rlik ed\u0259n icra orqan\u0131ndan h&uuml;quqi \u015f\u0259xsin b&uuml;t&uuml;n kreditorlar\u0131n\u0131n t\u0259l\u0259bl\u0259rini 12 ay \u0259rzind\u0259 qar\u015f\u0131lamaq &uuml;&ccedil;&uuml;n &ouml;d\u0259m\u0259 qabiliyy\u0259tinin olmas\u0131n\u0131 t\u0259sdiq ed\u0259n r\u0259smi b\u0259yanat\u0131n (aktiv v\u0259 passivl\u0259rinin v\u0259ziyy\u0259ti bar\u0259d\u0259) q\u0259bul edilm\u0259sini t\u0259l\u0259b edir. H&uuml;quqi \u015f\u0259xsin icra orqan\u0131 l\u0259\u011fvetm\u0259 q\u0259rar\u0131ndan \u0259n &ccedil;oxu 20 g&uuml;n \u0259vv\u0259l bu b\u0259yanat\u0131 q\u0259bul edir v\u0259 ya bel\u0259 b\u0259yanat\u0131n q\u0259bul edilm\u0259sinin m&uuml;mk&uuml;ns&uuml;z oldu\u011funu bildirir. \u0130cra orqan\u0131 b\u0259yanat\u0131n q\u0259bul edilm\u0259sinin m&uuml;mk&uuml;ns&uuml;zl&uuml;y&uuml;n&uuml; bildirdikd\u0259, i\u015ftirak&ccedil;\u0131lar\u0131n &uuml;mumi y\u0131\u011f\u0131nca\u011f\u0131 h&uuml;quqi \u015f\u0259xsin b&uuml;t&uuml;n kreditorlar\u0131n\u0131n t\u0259l\u0259bl\u0259rini 12 ay \u0259rzind\u0259 qar\u015f\u0131lamaq &uuml;&ccedil;&uuml;n &ouml;d\u0259m\u0259 qabiliyy\u0259tinin olub-olmamas\u0131n\u0131 t\u0259sdiq etm\u0259k &uuml;&ccedil;&uuml;n m&uuml;st\u0259qil auditor c\u0259lb ed\u0259 bil\u0259r. M&uuml;st\u0259qil auditor h&uuml;quqi \u015f\u0259xsin &ouml;d\u0259m\u0259 qabiliyy\u0259tinin olmas\u0131n\u0131 &ouml;z r\u0259yi il\u0259 t\u0259sdiq etdikd\u0259, h\u0259min r\u0259y bu madd\u0259 il\u0259 m&uuml;\u0259yy\u0259n edilmi\u015f b\u0259yanata b\u0259rab\u0259r tutulur.<\/p>\n<p>Dig\u0259r iki halda is\u0259 h&uuml;quqi \u015f\u0259xs m\u0259cburi qaydada l\u0259\u011fv edilir v\u0259 bununla ba\u011fl\u0131 t\u0259l\u0259bi m\u0259hk\u0259m\u0259y\u0259 qanunla bu c&uuml;r t\u0259l\u0259b ir\u0259li s&uuml;rm\u0259k h&uuml;ququ verilmi\u015f d&ouml;vl\u0259t orqan\u0131 ir\u0259li s&uuml;r\u0259 bil\u0259r.&nbsp;<\/p>\n<p>Qeyd ed\u0259k ki, h&uuml;quqi \u015f\u0259xs m&uuml;flis olma n\u0259tic\u0259sind\u0259 d\u0259 l\u0259\u011fv edilir. \u018fg\u0259r l\u0259\u011fv edil\u0259n h&uuml;quqi \u015f\u0259xsin \u0259mlak\u0131n\u0131n d\u0259y\u0259ri kreditorlar\u0131n t\u0259l\u0259bl\u0259rinin &ouml;d\u0259nilm\u0259si &uuml;&ccedil;&uuml;n yet\u0259rli deyildirs\u0259, o yaln\u0131z m&uuml;flis olma n\u0259tic\u0259sind\u0259 l\u0259\u011fv edil\u0259 bil\u0259r.&nbsp;&nbsp;<br \/>\nH&uuml;quqi \u015f\u0259xsin l\u0259\u011fvi haqq\u0131nda q\u0259rarla l\u0259\u011fvetm\u0259 komissiyas\u0131 t\u0259yin edilir. Bu M&uuml;lki M\u0259c\u0259ll\u0259nin 61-ci madd\u0259si il\u0259 t\u0259nziml\u0259nir. M&uuml;lki M\u0259c\u0259ll\u0259y\u0259 uy\u011fun olaraq, l\u0259\u011fvetm\u0259 qaydas\u0131 v\u0259 m&uuml;dd\u0259tl\u0259ri m&uuml;\u0259yy\u0259nl\u0259\u015fdirilir, l\u0259\u011fvetm\u0259 prosesi ba\u015flay\u0131r. L\u0259\u011fvetm\u0259 komissiyas\u0131n\u0131n t\u0259yin edildiyi andan h&uuml;quqi \u015f\u0259xsin i\u015fl\u0259rini idar\u0259 etm\u0259k s\u0259lahiyy\u0259tl\u0259ri ona ke&ccedil;ir. L\u0259\u011fvetm\u0259 komissiyas\u0131 borclar\u0131n &ouml;d\u0259nilm\u0259si v\u0259 qal\u0131q g\u0259lirin saxlan\u0131la bilm\u0259si &uuml;&ccedil;&uuml;n h&uuml;quqi \u015f\u0259xsin \u0259mlak\u0131n\u0131 iqtisadi c\u0259h\u0259td\u0259n s\u0259m\u0259r\u0259li, qiym\u0259t bax\u0131m\u0131ndan s\u0259rf\u0259li v\u0259 tez bir zamanda sat\u0131lmas\u0131, borclar\u0131n &ouml;d\u0259nilm\u0259sind\u0259n sonra qalan \u0259mlak\u0131n i\u015ftirak&ccedil;\u0131lar aras\u0131nda b&ouml;l&uuml;\u015fd&uuml;r&uuml;lm\u0259si m\u0259qs\u0259dil\u0259 onun i\u015fini davam etdirir. L\u0259\u011fvetm\u0259 komissiyas\u0131 (t\u0259sviy\u0259&ccedil;i) t\u0259yin olundu\u011fu g&uuml;nd\u0259n sonra 10 g&uuml;n m&uuml;dd\u0259tind\u0259 Az\u0259rbaycan Respublikas\u0131nda h&uuml;quqi \u015f\u0259xsl\u0259rin d&ouml;vl\u0259t qeydiyyat\u0131 haqq\u0131nda m\u0259lumat\u0131n d\u0259rc edildiyi m\u0259tbu n\u0259\u015frd\u0259 h&uuml;quqi \u015f\u0259xsin l\u0259\u011fv edilm\u0259si v\u0259 kreditorlar\u0131n\u0131n t\u0259l\u0259bl\u0259rinin bildirilm\u0259si qaydas\u0131 v\u0259 m&uuml;dd\u0259ti haqq\u0131nda ilk m\u0259lumat\u0131 d\u0259rc etdirir. \u018fvv\u0259ll\u0259r l\u0259\u011fvetm\u0259 il\u0259 ba\u011fl\u0131 elan bir d\u0259f\u0259 d\u0259rc olunurdu. Lakin M&uuml;lki M\u0259c\u0259ll\u0259y\u0259 edilmi\u015f sonuncu d\u0259yi\u015fikliy\u0259 \u0259sas\u0259n, h&uuml;quqi \u015f\u0259xsin l\u0259\u011fv edilm\u0259si v\u0259 kreditorlar\u0131n t\u0259l\u0259bl\u0259rinin bildirilm\u0259si qaydas\u0131 v\u0259 m&uuml;dd\u0259ti haqq\u0131nda m\u0259lumat h\u0259r d\u0259f\u0259 15-20 g&uuml;n fasil\u0259 il\u0259 daha iki d\u0259f\u0259 eyni qaydada d\u0259rc etdirilm\u0259lidir. Burada m\u0259qs\u0259d&nbsp; kreditorlar\u0131n h&uuml;quqlar\u0131n\u0131n daha s\u0259m\u0259r\u0259li qorunmas\u0131n\u0131n t\u0259min edilm\u0259sidir: b\u0259z\u0259n kreditor bir d\u0259f\u0259 d\u0259rc olunmu\u015f elan\u0131&nbsp; \u0259ld\u0259 etm\u0259y\u0259 bil\u0259r.<\/p>\n<p>M\u0259lumat &uuml;&ccedil;&uuml;n qeyd ed\u0259k ki, bir &ccedil;ox inki\u015faf etmi\u015f &ouml;lk\u0259l\u0259rin qanunvericiliyind\u0259 d\u0259 h&uuml;quqi \u015f\u0259xsin l\u0259\u011fv edilm\u0259si zaman\u0131 m\u0259lumatland\u0131rma bu qaydada h\u0259yata ke&ccedil;irilir. Kreditorlar\u0131n t\u0259l\u0259bl\u0259rinin ir\u0259li s&uuml;r&uuml;lm\u0259si m&uuml;dd\u0259ti l\u0259\u011fvetm\u0259 haqq\u0131nda ilk m\u0259lumat\u0131n d\u0259rc edildiyi g&uuml;nd\u0259n etibar\u0259n 60 g&uuml;nd\u0259n az ola bilm\u0259z.<br \/>\nBununla yana\u015f\u0131,&nbsp; kreditorlar\u0131n h&uuml;quqlar\u0131n\u0131n qorunmas\u0131 bax\u0131m\u0131ndan qanunvericilikd\u0259 h&uuml;quqi \u015f\u0259xsl\u0259rin d&ouml;vl\u0259t reyestrin\u0259 l\u0259\u011fvetm\u0259 prosesind\u0259 olma&nbsp; bar\u0259d\u0259 qeyd daxil edildikd\u0259n sonra h&uuml;quqi \u015f\u0259xs t\u0259r\u0259find\u0259n s\u0259n\u0259dl\u0259rin t\u0259rtibi zaman\u0131 &uuml;z\u0259rind\u0259 &laquo;l\u0259\u011fv prosesind\u0259dir&raquo; yaz\u0131lm\u0131\u015f m&ouml;h&uuml;rd\u0259n istifad\u0259 olunmas\u0131 v\u0259 b&uuml;t&uuml;n s\u0259n\u0259dl\u0259rd\u0259 onun ad\u0131ndan sonra &laquo;l\u0259\u011fv prosesind\u0259dir&raquo; s&ouml;zl\u0259rinin \u0259lav\u0259 edilm\u0259si &ouml;z \u0259ksini tapm\u0131\u015fd\u0131r.<\/p>\n<p>Qeyd ed\u0259k ki, l\u0259\u011fvetm\u0259 komissiyas\u0131 (t\u0259sviy\u0259&ccedil;i) kreditorlar\u0131 a\u015fkar etm\u0259k v\u0259 debitor borcunu almaq &uuml;&ccedil;&uuml;n t\u0259dbirl\u0259r g&ouml;rm\u0259li, habel\u0259 l\u0259\u011fvetm\u0259 il\u0259 ba\u011fl\u0131 m\u0259tbuatda elan\u0131n d\u0259rc olundu\u011fu g&uuml;n h&uuml;quqi \u015f\u0259xsin l\u0259\u011fvi haqq\u0131nda b&uuml;t&uuml;n m\u0259lum kreditorlara bildiri\u015f g&ouml;nd\u0259rilir, d&ouml;vl\u0259t b&uuml;dc\u0259sin\u0259 m\u0259cburi &ouml;d\u0259ni\u015fl\u0259r v\u0259 b&uuml;dc\u0259d\u0259nk\u0259nar d&ouml;vl\u0259t fonduna m\u0259cburi d&ouml;vl\u0259t sosial s\u0131\u011forta haqlar\u0131 &uuml;zr\u0259 borclar\u0131n olub-olmamas\u0131n\u0131 m&uuml;\u0259yy\u0259n etm\u0259k &uuml;&ccedil;&uuml;n m&uuml;vafiq icra hakimiyy\u0259ti orqan\u0131na m&uuml;raci\u0259t edilir. Komissiyas\u0131 (t\u0259sviy\u0259&ccedil;i) h\u0259r hans\u0131 bir kreditorun ir\u0259li s&uuml;rd&uuml;y&uuml; t\u0259l\u0259bl\u0259 raz\u0131la\u015fmaya bil\u0259r. Bu halda h\u0259min kreditor m\u0259hk\u0259m\u0259d\u0259 iddia qald\u0131rmaq h&uuml;ququna malikdir. \u018fg\u0259r t\u0259l\u0259b bar\u0259d\u0259 m\u0259hk\u0259m\u0259 q\u0259rar\u0131 q\u0259bul ed\u0259rs\u0259, onun t\u0259min edilm\u0259si &uuml;&ccedil;&uuml;n z\u0259ruri olan v\u0259sait saxlan\u0131lmal\u0131d\u0131r. Kreditorlar\u0131n t\u0259l\u0259bl\u0259rinin ir\u0259li s&uuml;r&uuml;lm\u0259si m&uuml;dd\u0259ti bitdikd\u0259n sonra 10 g&uuml;n m&uuml;dd\u0259tind\u0259 l\u0259\u011fvetm\u0259 komissiyas\u0131 (t\u0259sviy\u0259&ccedil;i) aral\u0131q l\u0259\u011fvetm\u0259 balans\u0131n\u0131 t\u0259rtib ed\u0259r\u0259k t\u0259sdiq edir v\u0259 h&uuml;quqi \u015f\u0259xsin i\u015ftirak&ccedil;\u0131lar\u0131na g&ouml;nd\u0259rir. Aral\u0131q l\u0259\u011fvetm\u0259 balans\u0131nda \u0259n az\u0131 l\u0259\u011fv edil\u0259n h&uuml;quqi \u015f\u0259xsin \u0259mlak\u0131n\u0131n t\u0259rkibi, kreditorlar\u0131n\u0131n t\u0259l\u0259bl\u0259rinin v\u0259 debitor borclar\u0131n siyah\u0131s\u0131 haqq\u0131nda m\u0259lumatlar g&ouml;st\u0259rilir. Aral\u0131q l\u0259\u011fvetm\u0259 balans\u0131 il\u0259 raz\u0131 olmayan h&uuml;quqi \u015f\u0259xsin nizamnam\u0259 kapital\u0131nda az\u0131 10 faiz i\u015ftirak pay\u0131na malik i\u015ftirak&ccedil;\u0131s\u0131 h\u0259min balans\u0131 ald\u0131\u011f\u0131 g&uuml;nd\u0259n 7 g&uuml;n \u0259rzind\u0259 &uuml;mumi y\u0131\u011f\u0131nca\u011f\u0131n &ccedil;a\u011f\u0131r\u0131lmas\u0131n\u0131 t\u0259l\u0259b etm\u0259k h&uuml;ququ var. Bu halda aral\u0131q l\u0259\u011fvetm\u0259 balans\u0131 i\u015ftirak&ccedil;\u0131lar\u0131n &uuml;mumi y\u0131\u011f\u0131nca\u011f\u0131 t\u0259r\u0259find\u0259n t\u0259sdiq edilm\u0259lidir. Komissiya h&uuml;quqi \u015f\u0259xs\u0259 m\u0259xsus olan \u0259mlak\u0131n kreditorlar\u0131n t\u0259l\u0259bl\u0259rini &ouml;d\u0259m\u0259k &uuml;&ccedil;&uuml;n kifay\u0259t etm\u0259diyini m&uuml;\u0259yy\u0259n etdikd\u0259, d\u0259rhal m&uuml;flis olma prosesini ba\u015flamal\u0131d\u0131r.<\/p>\n<p>Qeyd ed\u0259k ki, l\u0259\u011fv edil\u0259n h&uuml;quqi \u015f\u0259xsin kreditorlar\u0131na pul v\u0259saitini l\u0259\u011fvetm\u0259 komissiyas\u0131 (&ouml;d\u0259m\u0259 bar\u0259d\u0259 t\u0259l\u0259bl\u0259rin daxil oldu\u011fu n&ouml;vb\u0259lilik qaydas\u0131nda aral\u0131q l\u0259\u011fvetm\u0259 balans\u0131na uy\u011fun olaraq onun t\u0259sdiq edildiyi g&uuml;nd\u0259n ba\u015flayaraq &ouml;d\u0259yir. B&uuml;t&uuml;n m\u0259lum olan kreditorlarla hesabla\u015fmalar ba\u015fa &ccedil;atd\u0131qdan sonra 5 g&uuml;n m&uuml;dd\u0259tind\u0259 l\u0259\u011fvetm\u0259 komissiyas\u0131 (t\u0259sviy\u0259&ccedil;i) l\u0259\u011fvetm\u0259 balans\u0131n\u0131 v\u0259 qal\u0131q \u0259mlak\u0131n i\u015ftirak&ccedil;\u0131lar aras\u0131nda b&ouml;l&uuml;nm\u0259si (qeyri-kommersiya t\u0259\u015fkilat\u0131 oldu\u011fu halda is\u0259 bu M\u0259c\u0259ll\u0259nin 114.3-c&uuml;, 116.3-c&uuml; v\u0259 117.7-ci madd\u0259l\u0259rin\u0259 uy\u011fun olaraq istifad\u0259 edilm\u0259si) plan\u0131n\u0131 \u0259ks etdir\u0259n hesabat\u0131 t\u0259rtib etilir ki, bu da 45 g&uuml;nd\u0259n gec olmayaraq h&uuml;quqi \u015f\u0259xsin i\u015ftirak&ccedil;\u0131lar\u0131 v\u0259 ya nizamnam\u0259 il\u0259 buna v\u0259kil edilmi\u015f orqan\u0131 t\u0259r\u0259find\u0259n t\u0259sdiq edilm\u0259lidir.<\/p>\n<p>Kreditorlar l\u0259\u011fvetm\u0259 balans\u0131 t\u0259sdiq edil\u0259n\u0259 q\u0259d\u0259r &ouml;z t\u0259l\u0259bl\u0259rini ir\u0259li s&uuml;r\u0259 bil\u0259rl\u0259r. L\u0259\u011fvetm\u0259 balans\u0131 t\u0259sdiq edildikd\u0259n sonra is\u0259 10 g&uuml;n \u0259rzind\u0259 l\u0259\u011fvetm\u0259 komissiyas\u0131&nbsp; qalan \u0259mlak\u0131n t\u0259sdiq edilmi\u015f b&ouml;l&uuml;nm\u0259 plan\u0131na uy\u011fun olaraq h&uuml;quqi \u015f\u0259xsin i\u015ftirak&ccedil;\u0131lar\u0131na t\u0259qdim edilm\u0259sini, qeyri-kommersiya t\u0259\u015fkilat\u0131 oldu\u011fu halda is\u0259 t\u0259sdiq edilmi\u015f istifad\u0259 plan\u0131na uy\u011fun olaraq bu M\u0259c\u0259ll\u0259nin 114.3-c&uuml;, 116.3-c&uuml; v\u0259 117.7-ci madd\u0259l\u0259rin\u0259 uy\u011fun olaraq istifad\u0259 edilm\u0259sini t\u0259min etm\u0259lidir. \u018fmlak\u0131n b&ouml;l&uuml;nm\u0259si i\u015ftirak&ccedil;\u0131n\u0131n pay\u0131na m&uuml;t\u0259nasib \u015f\u0259kild\u0259 h\u0259yata ke&ccedil;irilir. L\u0259\u011fv edil\u0259n h&uuml;quqi \u015f\u0259xsin i\u015ftirak&ccedil;\u0131s\u0131 v\u0259 ya i\u015ftirak&ccedil;\u0131n\u0131n v\u0259r\u0259s\u0259si olmad\u0131qda qal\u0131q \u0259mlak is\u0259 d&ouml;vl\u0259t\u0259 verilir. D&ouml;vl\u0259tin ad\u0131ndan h\u0259min \u0259mlak\u0131 m&uuml;vafiq icra hakimiyy\u0259ti orqan\u0131 q\u0259bul edir. Komissiya qalan \u0259mlak\u0131n b&ouml;l&uuml;nm\u0259sind\u0259n v\u0259 ya istifad\u0259 edilm\u0259sind\u0259n sonra 10 g&uuml;n \u0259rzind\u0259 t\u0259sdiq olunmu\u015f l\u0259\u011fvetm\u0259 balans\u0131n\u0131, qal\u0131q \u0259mlak\u0131n b&ouml;l&uuml;nm\u0259si (istifad\u0259 edilm\u0259si) plan\u0131n\u0131 \u0259ks etdir\u0259n hesabat\u0131, h\u0259min \u0259mlak\u0131n i\u015ftirak&ccedil;\u0131lara t\u0259qdim edilm\u0259sini t\u0259sdiq ed\u0259n s\u0259n\u0259di v\u0259&nbsp; v\u0259 dig\u0259r s\u0259n\u0259dl\u0259ri h&uuml;quqi \u015f\u0259xsl\u0259rin d&ouml;vl\u0259t qeydiyyat\u0131n\u0131 h\u0259yata ke&ccedil;ir\u0259n m&uuml;vafiq icra hakimiyy\u0259ti orqan\u0131na g&ouml;nd\u0259rir. Bel\u0259likl\u0259, h&uuml;quqi \u015f\u0259xsin l\u0259\u011fvi bu bar\u0259d\u0259 qeydin h&uuml;quqi \u015f\u0259xsl\u0259rin d&ouml;vl\u0259t reyestrin\u0259 daxil edildiyi andan ba\u015fa &ccedil;atm\u0131\u015f, h&uuml;quqi \u015f\u0259xs is\u0259 m&ouml;vcudlu\u011funa son qoymu\u015f say\u0131l\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>H&uuml;quqi \u015f\u0259xsin l\u0259\u011fvi bu bar\u0259d\u0259 qeydin h&uuml;quqi \u015f\u0259xsl\u0259rin d&ouml;vl\u0259t reyestrin\u0259 daxil edildiyi andan ba\u015fa &ccedil;atm\u0131\u015f, h&uuml;quqi \u015f\u0259xs is\u0259 m&ouml;vcudlu\u011funa son qoymu\u015f say\u0131l\u0131r Kommersiya v\u0259 publik h&uuml;quqi l\u0259\u011fv edilm\u0259si proseduru Az\u0259rbaycan&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":[1],"tags":[],"class_list":["post-68889","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-esas"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/68889","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=68889"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/68889\/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=68889"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=68889"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=68889"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}