{"id":33885,"date":"2019-01-21T16:13:21","date_gmt":"2019-01-21T13:13:21","guid":{"rendered":"http:\/\/arantv.az\/?p=33885"},"modified":"2019-01-21T16:13:21","modified_gmt":"2019-01-21T13:13:21","slug":"vergil%c9%99r-departamentind%c9%99-ciddi-noqsanlar-askarlandi","status":"publish","type":"post","link":"https:\/\/arantv.az\/?p=33885","title":{"rendered":"Vergil\u0259r Departamentind\u0259 ciddi n\u00f6qsanlar a\u015fkarland\u0131"},"content":{"rendered":"<div class=\"spot\">Hesablama Palatas\u0131n\u0131n Kollegiyas\u0131 m\u00fcvafiq qanunvericiliyin t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun olaraq n\u0259zar\u0259t \u0259hat\u0259sin\u0259 Sumqay\u0131t \u015f\u0259h\u0259ri, Ab\u015feron, X\u0131z\u0131 v\u0259 Siy\u0259z\u0259n rayonlar\u0131 daxil olan Vergil\u0259r Nazirliyinin 2 sayl\u0131 \u018frazi Vergil\u0259r Departamentind\u0259 2017-ci il v\u0259 2018-ci ilin I r\u00fcb\u00fc \u00fczr\u0259 vergi qanunvericiliyin\u0259 riay\u0259t edilm\u0259si v\u0259 inzibat\u00e7\u0131l\u0131\u011f\u0131n v\u0259ziyy\u0259tin\u0259 dair auditin n\u0259tic\u0259l\u0259ri \u00fczr\u0259 Hesabat\u0131 m\u00fczakir\u0259 ed\u0259r\u0259k t\u0259sdiq edib.<\/div>\n<p><strong>ARANTV.AZ<\/strong> x\u0259b\u0259r verir ki, departamentin hesabatlar\u0131na \u0259sas\u0259n vergi \u00f6d\u0259yicil\u0259ri t\u0259r\u0259find\u0259n k\u00f6n\u00fcll\u00fc b\u0259yan edil\u0259n vergi m\u0259bl\u0259\u011finin hesablanmal\u0131 olan \u00fcmumi vergi m\u0259bl\u0259\u011finin t\u0259rkibind\u0259 x\u00fcsusi \u00e7\u0259kisi 2017-ci il \u00fczr\u0259 43,4%, 2018-ci ilin I r\u00fcb\u00fc \u00fczr\u0259 61,3% olub ki, bu da k\u00f6n\u00fcll\u00fc b\u0259yanetm\u0259nin h\u0259l\u0259 d\u0259 a\u015fa\u011f\u0131 s\u0259viyy\u0259d\u0259 olmas\u0131n\u0131n g\u00f6st\u0259ricisidir.<\/p>\n<p>Auditl\u0259 Departament \u00fczr\u0259 proqnozun v\u0259 y\u0131\u011f\u0131m\u0131n t\u0259rkibind\u0259 m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f qaydada vergi u\u00e7otunda olan vergi \u00f6d\u0259yicil\u0259rinin pay\u0131n\u0131n artmas\u0131, b\u0259zi proqnozlar\u0131n real m\u0259nb\u0259l\u0259r\u0259 \u0259saslanmadan t\u0259sdiq edilm\u0259si v\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 daxil olan v\u0259saitl\u0259rin real t\u0259yinatlar \u00fczr\u0259 u\u00e7ota al\u0131nmamas\u0131, potensial m\u00f6vcud olan proqnozlar\u0131n is\u0259 ayr\u0131-ayr\u0131 t\u0259diyy\u0259 n\u00f6vl\u0259ri v\u0259 regionlar s\u0259viyy\u0259sind\u0259 k\u0259sirl\u0259rl\u0259 y\u0131\u011f\u0131lmas\u0131, eyni zamanda proqnozlar\u0131n icras\u0131na yerli m\u0259nb\u0259l\u0259r\u0259 aid edilm\u0259y\u0259n \u00f6d\u0259ni\u015fl\u0259rin d\u0259 aid edilm\u0259si hallar\u0131 a\u015fkar olunub.<\/p>\n<p>Proqnozlar\u0131n v\u0259 y\u0131\u011f\u0131m g\u00f6st\u0259ciril\u0259rinin fiziki \u015f\u0259xsl\u0259rin g\u0259lir vergisi, torpaq vergisi, \u0259lav\u0259 d\u0259y\u0259r vergisi, h\u00fcquqi \u015f\u0259xsl\u0259rin m\u0259nf\u0259\u0259t v\u0259 \u0259mlak vergil\u0259ri, el\u0259c\u0259 d\u0259 sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00fczr\u0259 real potensiala uy\u011fun art\u0131r\u0131lmas\u0131 \u00fc\u00e7\u00fcn vergi \u00f6hd\u0259likl\u0259rinin m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259sin\u0259 m\u0259nfi t\u0259sir g\u00f6st\u0259r\u0259n amill\u0259r \u0259sas\u0259n vergi inzibat\u00e7\u0131l\u0131\u011f\u0131ndak\u0131 \u00e7at\u0131\u015fmazl\u0131qlarla \u0259laq\u0259dar olub, auditin gedi\u015fat\u0131nda vergi orqan\u0131n\u0131n elektron informasiya bazalar\u0131ndak\u0131 m\u0259lumatlar \u00fczr\u0259 \u0259h\u0259miyy\u0259tli risk meyarlar\u0131 t\u0259tbiq olunmaqla v\u0259ziyy\u0259ti aktiv olan vergi \u00f6d\u0259yicil\u0259rinin t\u0259xmin\u0259n 20,0%-d\u0259 vergi inzibat\u00e7\u0131l\u0131\u011f\u0131 \u00e7\u0259r\u00e7iv\u0259sind\u0259 vaxt\u0131nda m\u00fcvafiq t\u0259dbirl\u0259r g\u00f6r\u00fclm\u0259y\u0259n vergid\u0259n yay\u0131nma, vergi u\u00e7otunun pozulmas\u0131, \u0259sass\u0131z art\u0131q \u00f6d\u0259m\u0259 m\u0259bl\u0259\u011fl\u0259ri v\u0259 ya faktiki m\u00f6vcud olan \u0259mlaklar\u0131n vaxt\u0131nda vergi u\u00e7otuna al\u0131nmad\u0131\u011f\u0131ndan borclar\u0131n ba\u011flanmas\u0131 \u00fc\u00e7\u00fcn siyah\u0131ya al\u0131nmas\u0131n\u0131n m\u00fcmk\u00fcn olmamas\u0131 kimi m\u00fcxt\u0259lif m\u0259zmunlu uy\u011funsuzluqlar m\u00fc\u0259yy\u0259n edilib.<\/p>\n<p>Audit tap\u0131nt\u0131lar\u0131 qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f s\u0259lahiyy\u0259tl\u0259rd\u0259n tam istifad\u0259 etm\u0259m\u0259kl\u0259 hesabla\u015fmalar\u0131n na\u011fds\u0131z qaydada apar\u0131lmas\u0131, aksizli mallar\u0131n istehsal\u0131, vergi b\u0259yannam\u0259l\u0259rin\u0259 \u0259lav\u0259l\u0259rin t\u0259rtib edilm\u0259si, eyni zamanda idxal-ixrac \u0259m\u0259liyyatlar\u0131n\u0131n v\u0259 sahibkarl\u0131q m\u0259qs\u0259dil\u0259 al\u0131nm\u0131\u015f kreditl\u0259rin vergi u\u00e7otunda \u0259ks etdirilm\u0259si \u00fcz\u0259rind\u0259 d\u0259 vergi inzibat\u00e7\u0131l\u0131\u011f\u0131n\u0131n z\u0259if t\u0259\u015fkil olunmas\u0131n\u0131 g\u00f6st\u0259rib.<\/p>\n<p>S\u0259yyar vergi yoxlamalar\u0131n\u0131n, operativ vergi n\u0259zar\u0259ti t\u0259dbirl\u0259rinin, o c\u00fcml\u0259d\u0259n xronometraj metodu il\u0259 m\u00fc\u015fahid\u0259l\u0259rin r\u0259smil\u0259\u015fdirilm\u0259si prosesind\u0259 vergi \u00f6d\u0259yicil\u0259rinin real g\u0259lirl\u0259rinin m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259sin\u0259 m\u0259nfi t\u0259sir ed\u0259n k\u0259narla\u015fma hallar\u0131na yol verilm\u0259si is\u0259 h\u0259min yoxlamalar\u0131n s\u0259m\u0259r\u0259liliyin\u0259 \u0259sasl\u0131 \u015f\u00fcbh\u0259l\u0259r yarad\u0131b.<\/p>\n<p>Hesablama Palatas\u0131n\u0131n Kollegiyas\u0131 t\u0259r\u0259find\u0259n n\u00f6qsan v\u0259 \u00e7at\u0131\u015fmazl\u0131qlar\u0131n q\u0131sa m\u00fcdd\u0259t \u0259rzind\u0259 aradan qald\u0131r\u0131lmas\u0131 v\u0259 h\u0259yata ke\u00e7irilmi\u015f t\u0259dbirl\u0259r bar\u0259d\u0259 m\u0259lumat verilm\u0259si m\u0259qs\u0259dil\u0259 Vergil\u0259r Nazirliyin\u0259 v\u0259 2 sayl\u0131 \u018frazi Vergil\u0259r Departamentin\u0259 Kollegiya Q\u0259rar\u0131n\u0131n sur\u0259ti g\u00f6nd\u0259rilmi\u015f, el\u0259c\u0259 d\u0259 qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisin\u0259 m\u0259lumat t\u0259qdim edilib.<\/p>\n<p><em>\u00d6lk\u0259.Az<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hesablama Palatas\u0131n\u0131n Kollegiyas\u0131 m\u00fcvafiq qanunvericiliyin t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun olaraq n\u0259zar\u0259t \u0259hat\u0259sin\u0259 Sumqay\u0131t \u015f\u0259h\u0259ri, Ab\u015feron, X\u0131z\u0131 v\u0259 Siy\u0259z\u0259n rayonlar\u0131 daxil olan Vergil\u0259r Nazirliyinin 2 sayl\u0131 \u018frazi Vergil\u0259r Departamentind\u0259 2017-ci il v\u0259 2018-ci ilin I r\u00fcb\u00fc \u00fczr\u0259 vergi qanunvericiliyin\u0259 riay\u0259t edilm\u0259si v\u0259 inzibat\u00e7\u0131l\u0131\u011f\u0131n v\u0259ziyy\u0259tin\u0259 dair auditin n\u0259tic\u0259l\u0259ri \u00fczr\u0259 Hesabat\u0131 m\u00fczakir\u0259 ed\u0259r\u0259k t\u0259sdiq edib. ARANTV.AZ x\u0259b\u0259r verir ki, departamentin hesabatlar\u0131na \u0259sas\u0259n vergi \u00f6d\u0259yicil\u0259ri t\u0259r\u0259find\u0259n k\u00f6n\u00fcll\u00fc b\u0259yan edil\u0259n vergi m\u0259bl\u0259\u011finin hesablanmal\u0131 olan \u00fcmumi vergi m\u0259bl\u0259\u011finin t\u0259rkibind\u0259 x\u00fcsusi \u00e7\u0259kisi 2017-ci il \u00fczr\u0259 43,4%, 2018-ci ilin I r\u00fcb\u00fc \u00fczr\u0259 61,3% olub ki, bu da k\u00f6n\u00fcll\u00fc b\u0259yanetm\u0259nin h\u0259l\u0259&hellip;<\/p>\n","protected":false},"author":2,"featured_media":33886,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"categories":[19],"tags":[],"aioseo_notices":[],"gutentor_comment":0,"rttpg_featured_image_url":{"full":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/01\/hesablamapalatasi.jpg",620,375,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/01\/hesablamapalatasi.jpg",620,375,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/01\/hesablamapalatasi.jpg",620,375,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/01\/hesablamapalatasi-150x150.jpg",150,150,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/01\/hesablamapalatasi-300x181.jpg",300,181,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/01\/hesablamapalatasi.jpg",620,375,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/01\/hesablamapalatasi.jpg",620,375,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/01\/hesablamapalatasi.jpg",620,375,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/01\/hesablamapalatasi-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/01\/hesablamapalatasi.jpg",620,375,false]},"rttpg_author":{"display_name":"V\u00fcsal Rafiqo\u011flu","author_link":"https:\/\/arantv.az\/?author=2"},"rttpg_comment":0,"rttpg_category":"<a href=\"https:\/\/arantv.az\/?cat=19\" rel=\"category\">G\u00fcnd\u0259m<\/a>","rttpg_excerpt":"Hesablama Palatas\u0131n\u0131n Kollegiyas\u0131 m\u00fcvafiq qanunvericiliyin t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun olaraq n\u0259zar\u0259t \u0259hat\u0259sin\u0259 Sumqay\u0131t \u015f\u0259h\u0259ri, Ab\u015feron, X\u0131z\u0131 v\u0259 Siy\u0259z\u0259n rayonlar\u0131 daxil olan Vergil\u0259r Nazirliyinin 2 sayl\u0131 \u018frazi Vergil\u0259r Departamentind\u0259 2017-ci il v\u0259 2018-ci ilin I r\u00fcb\u00fc \u00fczr\u0259 vergi qanunvericiliyin\u0259 riay\u0259t edilm\u0259si v\u0259 inzibat\u00e7\u0131l\u0131\u011f\u0131n v\u0259ziyy\u0259tin\u0259 dair auditin n\u0259tic\u0259l\u0259ri \u00fczr\u0259 Hesabat\u0131 m\u00fczakir\u0259 ed\u0259r\u0259k t\u0259sdiq edib. ARANTV.AZ x\u0259b\u0259r verir ki, departamentin&hellip;","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/33885"}],"collection":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=33885"}],"version-history":[{"count":0,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/33885\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/33886"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=33885"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=33885"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=33885"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}