{"id":89994,"date":"2019-12-16T12:06:07","date_gmt":"2019-12-16T08:06:07","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=89994","title":{"rendered":"Elektron kabinet istifad\u0259 etm\u0259dikd\u0259 hans\u0131 riskl\u0259r yaran\u0131r?"},"content":{"rendered":"

Vergi inzibatç\u0131l\u0131\u011f\u0131n\u0131n t\u0259kmill\u0259\u015fdirilm\u0259sinin \u0259sas elementl\u0259rind\u0259n birini vergi orqan\u0131 il\u0259 vergi öd\u0259yicil\u0259ri aras\u0131nda birba\u015fa t\u0259mas\u0131n minimuma endirilm\u0259si t\u0259\u015fkil edir. <\/strong><\/p>\n

Vergi öd\u0259yicil\u0259rinin vergi orqanlar\u0131 il\u0259 \u0259laq\u0259l\u0259rinin bütün m\u0259rh\u0259l\u0259l\u0259rd\u0259 elektron texnologiyalar üz\u0259rind\u0259n apar\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 sistemli, planl\u0131, vahid m\u0259rk\u0259zd\u0259n idar\u0259 olunan t\u0259dbirl\u0259r vergi öd\u0259yicil\u0259rinin i\u015fini asanla\u015fd\u0131rmaqla b\u0259rab\u0259r, vaxt itkisinin d\u0259 aradan qald\u0131r\u0131lmas\u0131na \u015f\u0259rait yarad\u0131b. Elektron xidm\u0259tl\u0259rin t\u0259tbiqi vergi öd\u0259yicisinin öz f\u0259aliyy\u0259ti il\u0259 ba\u011fl\u0131 ist\u0259nil\u0259n m\u0259lumat\u0131 ist\u0259nil\u0259n yerd\u0259n \u0259ld\u0259 etm\u0259k v\u0259 ötürm\u0259k imkan\u0131na malik olmas\u0131na imkan verib. Bu bax\u0131mdan, vergi öd\u0259yicil\u0259ri üçün yarad\u0131lm\u0131\u015f elektron kabinetd\u0259n istifad\u0259 mühüm yer tutur.<\/p>\n

Elektron kabinet n\u0259dir?<\/strong><\/p>\n

Elektron kabinet vergi öd\u0259yicisinin Vergil\u0259r Nazirliyinin informasiya sistemind\u0259 yarad\u0131lm\u0131\u015f f\u0259rdi elektron s\u0259hif\u0259sidir. Vergi öd\u0259yicisi vergi orqan\u0131 t\u0259r\u0259find\u0259n veril\u0259n kod-parol v\u0259 ya gücl\u0259ndirilmi\u015f elektron imza il\u0259 bu s\u0259hif\u0259y\u0259 daxil olaraq ona ünvanlanm\u0131\u015f akt, protokol, q\u0259rar, müraci\u0259t (\u0259riz\u0259, sor\u011fu, t\u0259klif v\u0259 \u015fikay\u0259t), t\u0259l\u0259bnam\u0259, bildiri\u015f, x\u0259b\u0259rdarl\u0131q, b\u0259yannam\u0259 (hesabat), aray\u0131\u015f, ç\u0131xar\u0131\u015f v\u0259 dig\u0259r s\u0259n\u0259dl\u0259ri oxuyur. Elektron kabinet vergi öd\u0259yicisi il\u0259 vergi orqan\u0131 aras\u0131nda qar\u015f\u0131l\u0131ql\u0131 m\u0259lumat mübadil\u0259sini t\u0259min edir. Bu sistem vasit\u0259sil\u0259 vergi öd\u0259yicisin\u0259 ünvanlanm\u0131\u015f s\u0259n\u0259dl\u0259r v\u0259 m\u0259lumatlar ka\u011f\u0131z da\u015f\u0131y\u0131c\u0131da olan s\u0259n\u0259d\u0259 b\u0259rab\u0259r tutulur v\u0259 h\u0259r iki s\u0259n\u0259d eyni hüquqi qüvv\u0259y\u0259 malikdir. Vergi M\u0259c\u0259ll\u0259sin\u0259 \u0259sas\u0259n, s\u0259n\u0259dl\u0259r vergi orqan\u0131 t\u0259r\u0259find\u0259n vergi öd\u0259yicisinin elektron kabinetin\u0259 gönd\u0259rildikd\u0259, gönd\u0259rildiyi günd\u0259n 3 i\u015f günü keçdikd\u0259n sonra laz\u0131mi qaydada çatd\u0131r\u0131lm\u0131\u015f say\u0131l\u0131r. S\u0259n\u0259dl\u0259r vergi öd\u0259yicisi t\u0259r\u0259find\u0259n t\u0259qdim edildikd\u0259 is\u0259 s\u0259n\u0259din elektron üsulla gönd\u0259rildiyi gün s\u0259n\u0259dl\u0259r t\u0259r\u0259fl\u0259r\u0259 çatd\u0131r\u0131lm\u0131\u015f say\u0131l\u0131r.<\/p>\n

Elektron kabinetin üstünlükl\u0259ri n\u0259dir?<\/strong><\/p>\n

Vergi öd\u0259yicil\u0259ri elektron kabinet vasit\u0259sil\u0259 vergi orqan\u0131na s\u0259n\u0259d v\u0259 m\u0259lumatlar\u0131 elektron üsulla gönd\u0259rm\u0259k imkan\u0131 \u0259ld\u0259 edir. Bu, vaxt itkisini aradan qald\u0131r\u0131r v\u0259 öd\u0259yiciy\u0259 ist\u0259nil\u0259n m\u0259kandan operativ formada s\u0259n\u0259dl\u0259rini t\u0259qdim etm\u0259k imkan\u0131 yarad\u0131r. Bundan ba\u015fqa, vergi öd\u0259yicisi ist\u0259nil\u0259n yerd\u0259 s\u0259hif\u0259sin\u0259 daxil olaraq elektron kabinetd\u0259 uçot m\u0259lumatlar\u0131na, özün\u0259 m\u0259xsus olan s\u0259n\u0259d v\u0259 m\u0259lumatlara, habel\u0259 büdc\u0259 qar\u015f\u0131s\u0131ndak\u0131 öhd\u0259likl\u0259rin\u0259 baxmaq v\u0259 s. üstünlükl\u0259r \u0259ld\u0259 edir. Bu, h\u0259m d\u0259 v\u0259t\u0259nda\u015f\u0131n rahatl\u0131\u011f\u0131n\u0131 t\u0259min edir.<\/p>\n

Elektron kabinet istifad\u0259 etm\u0259dikd\u0259 hans\u0131 riskl\u0259r yaran\u0131r?<\/strong><\/p>\n

Vergi öd\u0259yicisi elektron kabinetin\u0259 gönd\u0259ril\u0259n s\u0259n\u0259dl\u0259rl\u0259 vaxt\u0131nda tan\u0131\u015f olmad\u0131\u011f\u0131 halda vergi qanunvericiliyind\u0259 v\u0259 inzibatç\u0131l\u0131\u011f\u0131nda ba\u015f ver\u0259n d\u0259yi\u015fiklikl\u0259r, vergi orqan\u0131 t\u0259r\u0259find\u0259n ondan t\u0259l\u0259b olunan s\u0259n\u0259dl\u0259r, habel\u0259 b\u0259yannam\u0259l\u0259r v\u0259 ya b\u0259yannam\u0259l\u0259rin kameral vergi yoxlamas\u0131n\u0131n apar\u0131lmas\u0131 üçün t\u0259qdim olunmal\u0131 s\u0259n\u0259dl\u0259r v\u0259 s. bar\u0259d\u0259 m\u0259lumatlardan x\u0259b\u0259rdar olmur. Vergi öd\u0259yicisi t\u0259r\u0259find\u0259n m\u0259ktublara operativ reaksiya verilm\u0259m\u0259si is\u0259 g\u0259l\u0259c\u0259kd\u0259 \u0259lav\u0259 vergil\u0259rin hesablanmas\u0131, bank hesablar\u0131na s\u0259r\u0259ncamlar\u0131n gönd\u0259rilm\u0259si, maliyy\u0259 sanksiyalar\u0131n\u0131n v\u0259 dig\u0259r m\u0259suliyy\u0259t t\u0259dbirl\u0259rinin t\u0259tbiq edilm\u0259si il\u0259 n\u0259tic\u0259l\u0259n\u0259 bil\u0259r. Buna gör\u0259 d\u0259 müt\u0259madi olaraq vergi öd\u0259yicil\u0259rinin elektron kabinetl\u0259rin\u0259 daxil olmu\u015f s\u0259n\u0259dl\u0259ri oxumalar\u0131 tövsiy\u0259 edilir.<\/p>\n","protected":false},"excerpt":{"rendered":"

Vergi inzibatç\u0131l\u0131\u011f\u0131n\u0131n t\u0259kmill\u0259\u015fdirilm\u0259sinin \u0259sas elementl\u0259rind\u0259n birini vergi orqan\u0131 il\u0259 vergi öd\u0259yicil\u0259ri aras\u0131nda birba\u015fa t\u0259mas\u0131n minimuma endirilm\u0259si t\u0259\u015fkil edir. Vergi öd\u0259yicil\u0259rinin vergi orqanlar\u0131 il\u0259 \u0259laq\u0259l\u0259rinin bütün m\u0259rh\u0259l\u0259l\u0259rd\u0259 elektron texnologiyalar üz\u0259rind\u0259n apar\u0131lmas\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-89994","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/89994","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=89994"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/89994\/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=89994"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=89994"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=89994"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}