{"id":73744,"date":"2019-01-18T14:07:44","date_gmt":"2019-01-18T10:07:44","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=73744","title":{"rendered":"Vergil\u0259r Nazirliyinin 3 vergi m\u00fcf\u0259tti\u015fi h\u0259bs edilib<\/b><\/font>"},"content":{"rendered":"

Az\u0259rbaycan Respublikas\u0131n\u0131n Prezidenti \u0130lham \u018fliyevin icra hakimiyy\u0259ti orqanlar\u0131n\u0131n f\u0259aliyy\u0259tind\u0259 \u015f\u0259ffafl\u0131\u011f\u0131n, dürüstlüyün t\u0259min edilm\u0259si, korrupsiyaya qar\u015f\u0131 mübariz\u0259nin apar\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 göst\u0259ri\u015fl\u0259rin\u0259 uy\u011fun olaraq, bu sah\u0259d\u0259 yol verilmi\u015f qanun pozuntular\u0131n\u0131n qar\u015f\u0131s\u0131n\u0131n al\u0131nmas\u0131 v\u0259 a\u015fkar edilmi\u015f korrupsiya hüquqpozmalar\u0131na qar\u015f\u0131 mübariz\u0259 ç\u0259rçiv\u0259sind\u0259, Vergil\u0259r Nazirli il\u0259 Ba\u015f Prokurorluq t\u0259r\u0259find\u0259n birg\u0259 t\u0259dbirl\u0259rin görülm\u0259si davam etdirilir.<\/strong><\/p>\n

Vergil\u0259r Nazirliyi v\u0259 Ba\u015f Prokurorlu\u011fun M\u0259tbuat xidm\u0259tl\u0259ri birg\u0259 m\u0259lumat\u0131na \u0259sas\u0259n, Vergil\u0259r Nazirliyin\u0259 daxil olmu\u015f m\u0259lumat \u0259sas\u0131nda apar\u0131lm\u0131\u015f ilkin ara\u015fd\u0131rma n\u0259tic\u0259sind\u0259 nazirlik yan\u0131nda Bak\u0131 \u015f\u0259h\u0259ri Kiçik sahibkarl\u0131qla i\u015f departamentinin Vergi öd\u0259yicil\u0259rin\u0259 xidm\u0259t v\u0259 uçot idar\u0259sinin dövl\u0259t vergi müf\u0259tti\u015fl\u0259ri Qaybal\u0131yev Elçin Musa o\u011flu v\u0259 L\u0259tifov Ziyad Arif o\u011flunun xidm\u0259ti v\u0259zif\u0259l\u0259rinin icras\u0131 zaman\u0131 hüquqazidd \u0259m\u0259ll\u0259r\u0259 yol verildiyi a\u015fkar edilib. Ara\u015fd\u0131rmalar zaman\u0131 mü\u0259yy\u0259n olunub ki, h\u0259min vergi \u0259m\u0259kda\u015flar\u0131 Bak\u0131 \u015f\u0259h\u0259ri \u0259razisind\u0259 yerl\u0259\u015f\u0259n “24 saat” adl\u0131 marketd\u0259 h\u0259yata keçirdikl\u0259ri operativ vergi yoxlamas\u0131 zaman\u0131 a\u015fkar etdikl\u0259ri aksiz markas\u0131 olmayan müxt\u0259lif növ xarici ölk\u0259 istehsall\u0131 siqaretl\u0259rin say\u0131n\u0131n s\u0259n\u0259dl\u0259\u015fdirilm\u0259si zaman\u0131 (c\u0259mi 3 min manat d\u0259y\u0259rind\u0259) onlar\u0131n d\u0259y\u0259rinin bil\u0259r\u0259kd\u0259n azald\u0131lmas\u0131 v\u0259 marketin sat\u0131c\u0131s\u0131 Hüseyn\u0259li K\u0259rimlinin cinay\u0259t m\u0259suliyy\u0259tin\u0259 deyil, inzibati m\u0259suliyy\u0259t\u0259 c\u0259lb olunmas\u0131na gör\u0259 ondan 1.000 manat m\u0259bl\u0259\u011find\u0259 pulu rü\u015fv\u0259t qismind\u0259 alaraq öz aralar\u0131nda bölü\u015fdürübl\u0259r.
\nBu zaman sat\u0131c\u0131dan h\u0259min aksizsiz siqaretl\u0259rin sat\u0131\u015f d\u0259y\u0259rinin 284 manat olmas\u0131 m\u0259zmununda izahat alaraq s\u0259n\u0259dl\u0259r\u0259 imza etdirib, rü\u015fv\u0259t qismind\u0259 ald\u0131qlar\u0131 pula gör\u0259 s\u0259n\u0259dl\u0259\u015fm\u0259nin qanuniliyi görüntüsünü yaratmaq üçün keçirilmil\u015f vergi yoxlamas\u0131 il\u0259 ba\u011fl\u0131 inzibati x\u0259ta haqq\u0131nda protokola v\u0259 yoxlaman\u0131n n\u0259tic\u0259sini özünd\u0259 \u0259ks etdir\u0259n dig\u0259r r\u0259smi s\u0259n\u0259dl\u0259r\u0259 yalan m\u0259lumatlar daxil ed\u0259r\u0259k v\u0259zif\u0259 saxtakarl\u0131\u011f\u0131na yol veribl\u0259r.<\/p>\n

Növb\u0259ti gün müsadir\u0259 etdikl\u0259ri m\u0259hsullar\u0131n a\u015fkar olunmam\u0131\u015f kimi raz\u0131la\u015fd\u0131qlar\u0131 hiss\u0259sini Hüseyn\u0259li K\u0259rimliy\u0259 qaytar\u0131blar. Ara\u015fd\u0131rmalarla mü\u0259yy\u0259n edilmi\u015f hallar bar\u0259d\u0259 toplanm\u0131\u015f materiallar Ba\u015f prokuror yan\u0131nda Korrupsiyaya qar\u015f\u0131 Mübariz\u0259 Ba\u015f \u0130dar\u0259sin\u0259 gönd\u0259rilib v\u0259 faktla ba\u011fl\u0131 Cinay\u0259t M\u0259c\u0259ll\u0259sinin 311.3.1-ci (qabaqcadan \u0259lbir olan bir qrup \u015f\u0259xs v\u0259 ya müt\u0259\u015f\u0259kkil d\u0259st\u0259 t\u0259r\u0259find\u0259n rü\u015fv\u0259t alma) madd\u0259si il\u0259 cinay\u0259t i\u015fi ba\u015flan\u0131l\u0131b.<\/p>\n

Bundan \u0259lav\u0259, daxil olmu\u015f m\u0259lumat \u0259sas\u0131nda Vergil\u0259r Nazirliyi yan\u0131nda Bak\u0131 \u015f\u0259h\u0259ri Kiçik Sahibkarl\u0131qla \u0130\u015f Departamentinin Vergi öd\u0259yicil\u0259rin\u0259 xidm\u0259t v\u0259 uçot idar\u0259sinin müf\u0259tti\u015fi v\u0259zif\u0259sind\u0259 i\u015fl\u0259mi\u015f M\u0259mm\u0259dov A\u011fa Arif o\u011flunun qanunsuz \u0259m\u0259ll\u0259ri if\u015fa edilib.<\/p>\n

Bel\u0259 ki, A.M\u0259mm\u0259dov \u0259vv\u0259lc\u0259d\u0259n tan\u0131d\u0131\u011f\u0131 Elvin Manafov adl\u0131 \u015f\u0259xs\u0259 yax\u0131n i\u015f adamlar\u0131 – “Shift Almaty” Advertising Agnecy” LLP Qazax\u0131stan \u015firk\u0259tin\u0259 v\u0259 h\u0259min \u015firk\u0259tin haz\u0131rda “Carlsberg Azerbaijan” adlanan “Baltika Bak\u0131” \u015firk\u0259ti üçün gördüyü reklam i\u015fl\u0259ri il\u0259 ba\u011fl\u0131 h\u0259yata keçirilmi\u015f öd\u0259ni\u015f üzr\u0259 tutulmu\u015f ikiqat verginin mü\u0259yy\u0259n hiss\u0259sinin geri qaytar\u0131lmas\u0131, habel\u0259 “Zanobia” \u015firk\u0259ti üzr\u0259 kameral vergi yoxlamas\u0131 üzr\u0259 hesablanm\u0131\u015f 5.700 manat m\u0259bl\u0259\u011find\u0259 vergi borcunun silinm\u0259si m\u0259s\u0259l\u0259sini h\u0259ll etm\u0259k imkan\u0131na malik oldu\u011funu h\u0259min \u015firk\u0259tl\u0259rin r\u0259hb\u0259rl\u0259rin\u0259 yalandan v\u0259d edib. Bu zaman qeyd edil\u0259n m\u0259s\u0259l\u0259ni özünün yax\u0131n münasib\u0259td\u0259 oldu\u011fu Vergil\u0259r Nazirliyinin s\u0259lahiyy\u0259tli v\u0259zif\u0259li \u015f\u0259xsin\u0259 h\u0259r bir \u015firk\u0259t üzr\u0259 ümumilikd\u0259 2.700 manat m\u0259bl\u0259\u011find\u0259 pul verilm\u0259si müqabilind\u0259 h\u0259ll ed\u0259c\u0259yini bildirib. A.M\u0259mm\u0259dovun qeyd edil\u0259n m\u0259bl\u0259\u011fd\u0259 pulu Elvin Manafovdan almas\u0131na dair \u0259sasl\u0131 \u015fübh\u0259l\u0259r mü\u0259yy\u0259n edildiyind\u0259n, toplanm\u0131\u015f materiallar Ba\u015f prokuror yan\u0131nda Korrupsiyaya qar\u015f\u0131 Mübariz\u0259 Ba\u015f \u0130dar\u0259sin\u0259 gönd\u0259rilib v\u0259 faktla ba\u011fl\u0131 Cinay\u0259t M\u0259c\u0259ll\u0259sinin 178.2.3 (d\u0259l\u0259duzluq, \u015f\u0259xs t\u0259r\u0259find\u0259n öz qulluq mövqeyind\u0259n istifad\u0259 etm\u0259kl\u0259 tör\u0259dildikd\u0259) v\u0259 308.1-ci (v\u0259zif\u0259 s\u0259lahiyy\u0259tl\u0259rind\u0259n sui-istifad\u0259) madd\u0259l\u0259ri il\u0259 cinay\u0259t i\u015fi ba\u015flan\u0131l\u0131b.<\/p>\n

H\u0259r iki cinay\u0259t i\u015fi üzr\u0259 toplanm\u0131\u015f ilkin sübutlar \u0259sas\u0131nda E.Qaybal\u0131yev v\u0259 Z.L\u0259tifova Cinay\u0259t M\u0259c\u0259ll\u0259sinin 311.3.1 v\u0259 313-cü (v\u0259zif\u0259 saxtakarl\u0131\u011f\u0131), A.M\u0259mm\u0259dova is\u0259 h\u0259min M\u0259c\u0259ll\u0259nin 178.2.2 (d\u0259l\u0259duzluq, t\u0259krar tör\u0259dildikd\u0259) v\u0259 32.4, 312.2-ci (v\u0259zif\u0259li \u015f\u0259xs t\u0259r\u0259find\u0259n bil\u0259-bil\u0259 qanunsuz h\u0259r\u0259k\u0259tl\u0259r (h\u0259r\u0259k\u0259tsizlik) etm\u0259y\u0259 gör\u0259 ona rü\u015fv\u0259t verm\u0259 v\u0259 ya t\u0259krar rü\u015fv\u0259t verm\u0259y\u0259 t\u0259hrik etm\u0259) madd\u0259l\u0259ri il\u0259 ittiham elan olunaraq bar\u0259l\u0259rind\u0259 m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 il\u0259 h\u0259bs q\u0259timkan t\u0259dbiri seçilib.
\nHaz\u0131rda cinay\u0259t i\u015fl\u0259ri üzr\u0259 qeyd olunan qanunsuz hallar\u0131n tam v\u0259 h\u0259rt\u0259r\u0259fli ara\u015fd\u0131r\u0131lmaqla dig\u0259r t\u0259qsirli \u015f\u0259xsl\u0259rin dair\u0259sinin mü\u0259yy\u0259nl\u0259\u015fdiril\u0259r\u0259k m\u0259suliyy\u0259t\u0259 c\u0259lb edilm\u0259l\u0259ri, habel\u0259 vurulmu\u015f ziyan\u0131n öd\u0259nilm\u0259sinin t\u0259min olunmas\u0131 istiqam\u0259tind\u0259 z\u0259ruri istintaq-\u0259m\u0259liyyat t\u0259dbirl\u0259ri davam etdirilir.<\/p>\n

Vergi sah\u0259sind\u0259 yol verilmi\u015f qanun pozuntular\u0131n\u0131n qar\u015f\u0131s\u0131n\u0131n al\u0131nmas\u0131 v\u0259 a\u015fkar edilmi\u015f korrupsiya hüquqpozmalar\u0131na qar\u015f\u0131 bundan sonra da Vergil\u0259r Nazirliyi il\u0259 Ba\u015f Prokurorluq t\u0259r\u0259find\u0259n birg\u0259 ciddi t\u0259dbirl\u0259rin görülm\u0259si davam etdiril\u0259c\u0259k".<\/p>\n","protected":false},"excerpt":{"rendered":"

Az\u0259rbaycan Respublikas\u0131n\u0131n Prezidenti \u0130lham \u018fliyevin icra hakimiyy\u0259ti orqanlar\u0131n\u0131n f\u0259aliyy\u0259tind\u0259 \u015f\u0259ffafl\u0131\u011f\u0131n, dürüstlüyün t\u0259min edilm\u0259si, korrupsiyaya qar\u015f\u0131 mübariz\u0259nin apar\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 göst\u0259ri\u015fl\u0259rin\u0259 uy\u011fun olaraq, bu sah\u0259d\u0259 yol verilmi\u015f qanun pozuntular\u0131n\u0131n qar\u015f\u0131s\u0131n\u0131n al\u0131nmas\u0131…<\/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-73744","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/73744","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=73744"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/73744\/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=73744"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73744"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73744"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}