{"id":152766,"date":"2020-04-22T21:45:18","date_gmt":"2020-04-22T18:45:18","guid":{"rendered":"http:\/\/arantv.az\/?p=152766"},"modified":"2020-04-22T21:45:18","modified_gmt":"2020-04-22T18:45:18","slug":"maliyy%c9%99-sanksiyalarindan-budc%c9%99y%c9%99-daxil-olan-m%c9%99bl%c9%99g%c9%99-dair-h%c9%99dd-d%c9%99yisir","status":"publish","type":"post","link":"https:\/\/arantv.az\/?p=152766","title":{"rendered":"Maliyy\u0259 sanksiyalar\u0131ndan b\u00fcdc\u0259y\u0259 daxil olan m\u0259bl\u0259\u011f\u0259 dair h\u0259dd d\u0259yi\u015fir"},"content":{"rendered":"<p>Nazirl\u0259r Kabineti &#8220;D\u00f6vl\u0259t b\u00fcdc\u0259sinin t\u0259rtibi v\u0259 icras\u0131 Qaydalar\u0131&#8221;nda d\u0259yi\u015fiklik edib.<\/p>\n<p>ARANTV.AZ\u00a0<a href=\"http:\/\/az.trend.az\/\" target=\"_blank\" rel=\"noopener\">Trend<\/a>-\u0259 istinad\u0259n bildirir ki, vergi orqanlar\u0131 t\u0259r\u0259find\u0259n t\u0259tbiq olunan maliyy\u0259 sanksiyalar\u0131ndan v\u0259 dig\u0259r v\u0259saitl\u0259rd\u0259n ay\u0131rmalarla ba\u011fl\u0131d\u0131r.<\/p>\n<p>\u0130ndiy\u0259 q\u0259d\u0259r Vergi M\u0259c\u0259ll\u0259sinin 22-1-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan hesablara v\u0259saitl\u0259rin k\u00f6\u00e7\u00fcr\u00fclm\u0259si vergi orqanlar\u0131 t\u0259r\u0259find\u0259n t\u0259tbiq edil\u0259n v\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 daxil olan maliyy\u0259 sanksiyalar\u0131 m\u0259bl\u0259\u011finin 50 faizi h\u0259cmind\u0259 hesabat ilinin faktiki m\u0259daxill\u0259rinin azald\u0131lmas\u0131 hesab\u0131na h\u0259yata ke\u00e7irilib. D\u0259yi\u015fikliy\u0259 \u0259sas\u0259n, d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 daxil olan maliyy\u0259 sanksiyalar\u0131 m\u0259bl\u0259\u011fin\u0259 dair 50 faiz h\u0259ddi d\u0259yi\u015fir. Ba\u015fqa s\u00f6zl\u0259, Vergi M\u0259c\u0259ll\u0259sinin 22-1-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan hesablara v\u0259saitl\u0259rin k\u00f6\u00e7\u00fcr\u00fclm\u0259si vergi orqanlar\u0131 t\u0259r\u0259find\u0259n t\u0259tbiq edil\u0259n v\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 daxil olan maliyy\u0259 sanksiyalar\u0131 m\u0259bl\u0259\u011finin h\u0259min madd\u0259y\u0259 \u0259sas\u0259n m\u00fc\u0259yy\u0259n edil\u0259n hiss\u0259l\u0259ri h\u0259cmind\u0259 hesabat ilinin faktiki m\u0259daxill\u0259rinin azald\u0131lmas\u0131 hesab\u0131na h\u0259yata ke\u00e7iril\u0259c\u0259k.<\/p>\n<p>Qeyd ed\u0259k ki, Vergi M\u0259c\u0259ll\u0259sinin 22-1-ci madd\u0259sin\u0259 \u0259sas\u0259n, vergi orqanlar\u0131 t\u0259r\u0259find\u0259n t\u0259tbiq olunan maliyy\u0259 sanksiyalar\u0131ndan v\u0259 dig\u0259r v\u0259saitl\u0259rd\u0259n ay\u0131rmalar a\u015fa\u011f\u0131dak\u0131 kimidir:<\/p>\n<p>&#8211; M\u00fcvafiq icra hakimiyy\u0259ti orqanlar\u0131n\u0131n i\u015f\u00e7il\u0259rinin sosial m\u00fcdafi\u0259sinin g\u00fccl\u0259ndirilm\u0259si, h\u0259m\u00e7inin vergi orqanlar\u0131n\u0131n maddi-texniki bazas\u0131n\u0131n m\u00f6hk\u0259ml\u0259ndirilm\u0259si, vergi sah\u0259sind\u0259 elmi-texniki potensial\u0131n art\u0131r\u0131lmas\u0131 m\u0259qs\u0259di il\u0259 vergi orqanlar\u0131 t\u0259r\u0259find\u0259n t\u0259tbiq edil\u0259n v\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 daxil olan maliyy\u0259 sanksiyalar\u0131 m\u0259bl\u0259\u011finin v\u0259 m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 il\u0259 m\u00fcsadir\u0259 edilmi\u015f aksiz markas\u0131 olmayan v\u0259 ya saxta aksiz markalar\u0131 il\u0259 markalanm\u0131\u015f mallar\u0131n sat\u0131\u015f\u0131ndan \u0259ld\u0259 edil\u0259n v\u0259saitin m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edil\u0259n hiss\u0259si m\u00fcvafiq icra hakimiyy\u0259ti orqanlar\u0131n\u0131n hesablar\u0131na k\u00f6\u00e7\u00fcr\u00fcl\u00fcr. Bu v\u0259saitl\u0259rin b\u00f6lg\u00fcs\u00fc v\u0259 onlardan istifad\u0259 qaydas\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n olunur.<\/p>\n<p>&#8211; &#8220;Sosial s\u0131\u011forta haqq\u0131nda&#8221; qanunun t\u0259l\u0259bl\u0259rinin pozulmas\u0131na g\u00f6r\u0259 vergi orqanlar\u0131 t\u0259r\u0259find\u0259n t\u0259tbiq edil\u0259n v\u0259 h\u0259min qanunda n\u0259z\u0259rd\u0259 tutulan fonda daxil olan maliyy\u0259 sanksiyas\u0131 m\u0259bl\u0259\u011finin 50 faizi m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqanlar\u0131n (qurumlar\u0131n) maddi-texniki bazas\u0131n\u0131 v\u0259 i\u015f\u00e7il\u0259rinin sosial m\u00fcdafi\u0259sini g\u00fccl\u0259ndirm\u0259k m\u0259qs\u0259dil\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqanlar\u0131n (qurumlar\u0131n) hesablar\u0131na k\u00f6\u00e7\u00fcr\u00fcl\u00fcr. 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