\u0130\u015f\u00e7i haqq m\u00fcqabilind\u0259 i\u015f\u0259g\u00f6t\u00fcr\u0259nin xeyrin\u0259 \u0259m\u0259k qabiliyy\u0259tini realla\u015fd\u0131r\u0131rsa, bu zaman onlar aras\u0131nda \u0259m\u0259k m\u00fcnasib\u0259tl\u0259ri yaran\u0131r. \u018fm\u0259k M\u0259c\u0259ll\u0259sinin t\u0259l\u0259bl\u0259rin\u0259 \u0259sas\u0259n, \u0259m\u0259k m\u00fcnasib\u0259tl\u0259ri elektron informasiya sistemin\u0259 g\u00fccl\u0259ndirilmi\u015f elektron imza vasit\u0259si il\u0259 daxil edilmi\u015f \u0259m\u0259k m\u00fcqavil\u0259si bildiri\u015finin qeydiyyata al\u0131nmas\u0131ndan v\u0259 bu bar\u0259d\u0259 i\u015f\u0259g\u00f6t\u00fcr\u0259n\u0259 elektron qaydada m\u0259lumat g\u00f6nd\u0259rilm\u0259sind\u0259n sonra yaran\u0131r.<\/p>\n
\u018fm\u0259k M\u0259c\u0259ll\u0259sin\u0259 \u0259sas\u0259n, \u0259m\u0259k m\u00fcqavil\u0259sinin ba\u011flan\u0131lmas\u0131, ona d\u0259yi\u015fiklik edilm\u0259si v\u0259 ya xitam verilm\u0259si bununla ba\u011fl\u0131 elektron informasiya sistemin\u0259 g\u00fccl\u0259ndirilmi\u015f elektron imza vasit\u0259si il\u0259 daxil edilmi\u015f \u0259m\u0259k m\u00fcqavil\u0259si bildiri\u015finin h\u0259min elektron informasiya sistemind\u0259 qeydiyyata al\u0131nmas\u0131ndan v\u0259 bu bar\u0259d\u0259 i\u015f\u0259g\u00f6t\u00fcr\u0259n\u0259 elektron qaydada m\u0259lumat g\u00f6nd\u0259rilm\u0259sind\u0259n sonra h\u00fcquqi q\u00fcvv\u0259y\u0259 minir.<\/p>\n
\u018fm\u0259k m\u00fcqavil\u0259si, yoxsa xidm\u0259ti m\u00fcqavil\u0259?<\/strong><\/p>\n T\u0259cr\u00fcb\u0259d\u0259 \u0259m\u0259k m\u00fcnasib\u0259tl\u0259rinin m\u00fclki h\u00fcquqi m\u00fcqavil\u0259l\u0259rl\u0259 r\u0259smil\u0259\u015fdirilm\u0259si kimi hallara geni\u015f rast g\u0259linir. \u018fks\u0259r hallarda i\u015f\u00e7il\u0259rl\u0259 \u0259m\u0259k m\u00fcqavil\u0259l\u0259rinin deyil, m\u00fclki-h\u00fcquqi m\u00fcqavil\u0259nin imzalanmas\u0131 bu sah\u0259d\u0259 \u0259n ciddi probleml\u0259rd\u0259n biridir. Qanunvericiliy\u0259 \u0259sas\u0259n, i\u015f\u00e7i il\u0259 m\u00fclki-h\u00fcquqi m\u00fcqavil\u0259 m\u00fc\u0259yy\u0259n m\u00fcdd\u0259t \u00fc\u00e7\u00fcn imzalana bil\u0259r. Lakin b\u0259z\u0259n i\u015f\u0259g\u00f6t\u00fcr\u0259nl\u0259r i\u015f\u00e7il\u0259ri uzun ill\u0259r \u0259rzind\u0259, sad\u0259c\u0259, m\u00fclki-h\u00fcquqi m\u00fcqavil\u0259 \u0259sas\u0131nda i\u015fl\u0259dirl\u0259r. N\u0259tic\u0259d\u0259 i\u015f\u00e7il\u0259r \u0259m\u0259k m\u00fcqavil\u0259sinin yaratd\u0131\u011f\u0131 bir s\u0131ra h\u00fcquqlardan m\u0259hrum olurlar. Bu v\u0259t\u0259nda\u015flar i\u015fsiz qalacaqlar\u0131 t\u0259qdird\u0259 d\u00f6vl\u0259t m\u0259\u015f\u011fulluq orqanlar\u0131 onlar\u0131n bar\u0259l\u0259rind\u0259 h\u0259r hans\u0131 sosial m\u00fcdafi\u0259 t\u0259dbirl\u0259ri h\u0259yata ke\u00e7ir\u0259 bilm\u0259y\u0259c\u0259k, h\u0259min \u015f\u0259xsl\u0259r \u0259m\u0259k m\u00fcqavil\u0259sinin yaratd\u0131\u011f\u0131 normal pensiya almaq imkan\u0131ndan m\u0259hrum olur, \u0259lav\u0259 olaraq, ald\u0131qlar\u0131 g\u0259lirl\u0259rin\u0259 g\u00f6r\u0259 vergi v\u0259 dig\u0259r sosial \u00f6hd\u0259likl\u0259r da\u015f\u0131y\u0131rlar. Bu s\u0259b\u0259bd\u0259n d\u0259 \u0259m\u0259k m\u00fcnasib\u0259tl\u0259rinin r\u0259smil\u0259\u015fdirilm\u0259si m\u0259s\u0259l\u0259sind\u0259 i\u015f\u00e7inin v\u0259 i\u015f\u0259g\u00f6t\u00fcr\u0259nin eyni d\u0259r\u0259c\u0259d\u0259 f\u0259all\u0131\u011f\u0131 laz\u0131md\u0131r.<\/p>\n Bunun \u0259m\u0259k, vergi v\u0259 m\u00fclki qanunvericiliyin t\u0259l\u0259bl\u0259rini kobud \u015f\u0259kild\u0259 pozdu\u011funu n\u0259z\u0259r\u0259 alaraq, g\u0259l\u0259c\u0259kd\u0259 bu kimi hallara yol verilm\u0259m\u0259si m\u0259qs\u0259di il\u0259 \u018fm\u0259k M\u0259c\u0259ll\u0259sin\u0259 b\u0259zi d\u0259yi\u015fiklikl\u0259r edilib. Bel\u0259 ki, \u018fm\u0259k M\u0259c\u0259ll\u0259sinin v\u0259zif\u0259 v\u0259 prinsipl\u0259rin\u0259 \u0259m\u0259k m\u00fcnasib\u0259tl\u0259rinin m\u00fclki h\u00fcquqi m\u00fcqavil\u0259l\u0259rl\u0259 r\u0259smil\u0259\u015fdirilm\u0259sinin yolverilm\u0259zliyi \u0259lav\u0259 edilib. M\u0259c\u0259ll\u0259d\u0259 \u0259m\u0259k m\u00fcnasib\u0259tl\u0259rinin anlay\u0131\u015f\u0131 bel\u0259 m\u00fc\u0259yy\u0259n edilib: “\u018fm\u0259k m\u00fcnasib\u0259tl\u0259ri – \u0259m\u0259k qanunvericiliyind\u0259, kollektiv m\u00fcqavil\u0259 v\u0259 sazi\u015fl\u0259rd\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f \u00f6hd\u0259likl\u0259r\u0259 uy\u011fun olaraq i\u015f\u0259g\u00f6t\u00fcr\u0259nl\u0259 qar\u015f\u0131l\u0131ql\u0131 raz\u0131l\u0131q \u0259sas\u0131nda m\u00fc\u0259yy\u0259n edil\u0259n i\u015f yerind\u0259 i\u015f\u00e7i t\u0259r\u0259find\u0259n onun i\u015f\u0259 q\u0259bul (t\u0259yin) edildiyi, se\u00e7ildiyi, b\u0259rpa olundu\u011fu pe\u015f\u0259 v\u0259 ya v\u0259zif\u0259 \u00fczr\u0259 \u0259m\u0259k funksiyas\u0131n\u0131n \u0259m\u0259khaqq\u0131 \u00f6d\u0259nilm\u0259kl\u0259 \u015f\u0259xs\u0259n yerin\u0259 yetirilm\u0259sin\u0259, daxili intizam qaydalar\u0131na riay\u0259t edilm\u0259sin\u0259, i\u015f\u0259g\u00f6t\u00fcr\u0259n t\u0259r\u0259find\u0259n i\u015f\u00e7inin \u0259m\u0259k \u015f\u0259raitinin, t\u0259minatlar\u0131n\u0131n v\u0259 \u0259m\u0259yinin m\u00fchafiz\u0259sinin t\u0259min edilm\u0259sin\u0259, habel\u0259 bu M\u0259c\u0259ll\u0259nin prinsipl\u0259rin\u0259 \u0259saslanan m\u00fcnasib\u0259tl\u0259rdir.”<\/p>\n Hans\u0131 hallarda xidm\u0259ti m\u00fcqavil\u0259 ba\u011flanmas\u0131na yol verilmir?<\/strong><\/p>\n \u018fm\u0259k M\u0259c\u0259ll\u0259sin\u0259 edilmi\u015f son d\u0259yi\u015fiklikl\u0259rl\u0259, t\u0259r\u0259fl\u0259r aras\u0131nda yaranan \u0259m\u0259k m\u00fcnasib\u0259tl\u0259ri hesab olunan v\u0259 onlar\u0131n m\u00fclki h\u00fcquqi m\u00fcqavil\u0259l\u0259rl\u0259 r\u0259smil\u0259\u015fdirilm\u0259sin\u0259 yol verilm\u0259y\u0259n hallar m\u00fc\u0259yy\u0259n edilib. Bel\u0259 ki, m\u00fcqavil\u0259nin m\u0259zmunu \u0259m\u0259k m\u00fcqavil\u0259sind\u0259 m\u00fctl\u0259q \u015f\u0259kild\u0259 g\u00f6st\u0259rilm\u0259li \u015f\u0259rtl\u0259r v\u0259 m\u0259lumatlara, formas\u0131 is\u0259 \u018fm\u0259k M\u0259c\u0259ll\u0259sin\u0259 \u0259lav\u0259 edilmi\u015f n\u00fcmun\u0259vi formaya uy\u011fun olduqda, yaxud t\u0259r\u0259fl\u0259r aras\u0131nda m\u00fcnasib\u0259tl\u0259rin r\u0259smil\u0259\u015fdirilm\u0259si v\u0259 m\u00fcvafiq qeydl\u0259rin apar\u0131lmas\u0131 \u00fc\u00e7\u00fcn \u0259m\u0259k kitab\u00e7as\u0131 t\u0259qdim edildikd\u0259 \u0259m\u0259k m\u00fcnasib\u0259tl\u0259rinin m\u00fclki h\u00fcquqi m\u00fcqavil\u0259l\u0259rl\u0259 r\u0259smil\u0259\u015fdirilm\u0259sin\u0259 yol verilmir. Bundan ba\u015fqa t\u0259r\u0259fl\u0259r aras\u0131nda m\u00fcnasib\u0259tl\u0259r m\u00fcvafiq pe\u015f\u0259 v\u0259 ya v\u0259zif\u0259y\u0259 q\u0259bul (t\u0259yin) edilm\u0259, o c\u00fcml\u0259d\u0259n \u00f6d\u0259ni\u015fli se\u00e7kili v\u0259 ya t\u0259yinatl\u0131, habel\u0259 m\u00fcsabiq\u0259 \u0259sas\u0131nda v\u0259zif\u0259ni tutma, kvota \u00fczr\u0259 i\u015f\u0259 d\u00fcz\u0259lm\u0259, m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 il\u0259 i\u015f\u0259 b\u0259rpa olunma, habel\u0259 i\u015f\u0259g\u00f6t\u00fcr\u0259nin \u0259sas f\u0259aliyy\u0259t sah\u0259sin\u0259 aid i\u015fl\u0259rin (xidm\u0259tl\u0259rin) yerin\u0259 yetirilm\u0259si il\u0259 ba\u011fl\u0131 yarand\u0131qda, yerin\u0259 yetiril\u0259n i\u015f\u0259 (xidm\u0259t\u0259) g\u00f6r\u0259 \u00f6d\u0259nil\u0259n haqq\u0131n t\u0259rkibi \u018fm\u0259k M\u0259c\u0259ll\u0259sind\u0259 g\u00f6st\u0259ril\u0259n ayl\u0131q tarif (v\u0259zif\u0259) maa\u015f\u0131ndan, \u0259lav\u0259d\u0259n v\u0259 m\u00fckafatdan ibar\u0259t olduqda, i\u015fl\u0259r (xidm\u0259tl\u0259rin) \u0259v\u0259z\u00e7ilik v\u0259 ya m\u00fcv\u0259qq\u0259ti \u0259v\u0259zetm\u0259 qaydas\u0131nda yerin\u0259 yetirildikd\u0259 \u0259m\u0259k m\u00fcnasib\u0259tl\u0259rinin m\u00fclki h\u00fcquqi m\u00fcqavil\u0259l\u0259rl\u0259 r\u0259smil\u0259\u015fdirilm\u0259sin\u0259 yol verilmir.<\/p>\n \u018fm\u0259k m\u00fcqavil\u0259sind\u0259 \u018fm\u0259k M\u0259c\u0259ll\u0259sinin 10-cu (\u018fm\u0259k m\u00fcqavil\u0259si \u00fczr\u0259 i\u015f\u00e7inin \u0259sas v\u0259zif\u0259l\u0259ri), 77-ci (\u018fm\u0259k m\u00fcqavil\u0259sin\u0259 xitam veril\u0259rk\u0259n i\u015f\u00e7il\u0259rin t\u0259minatlar\u0131), 112-ci (M\u0259zuniyy\u0259tin n\u00f6vl\u0259ri), 179-cu (\u0130\u015f\u00e7il\u0259rin i\u015f yerinin v\u0259 orta \u0259m\u0259k haqq\u0131n\u0131n saxland\u0131\u011f\u0131 hallar) v\u0259 186-c\u0131 (\u018fm\u0259k v\u0259 icra intizam\u0131n\u0131n pozulmas\u0131na g\u00f6r\u0259 intizam m\u0259suliyy\u0259ti v\u0259 onun n\u00f6vl\u0259ri) madd\u0259l\u0259rind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f m\u0259s\u0259l\u0259l\u0259rin t\u0259nziml\u0259nm\u0259si n\u0259z\u0259rd\u0259 tutulduqda da, \u0259m\u0259k m\u00fcnasib\u0259tl\u0259rinin m\u00fclki h\u00fcquqi m\u00fcqavil\u0259l\u0259rl\u0259 r\u0259smil\u0259\u015fdirilm\u0259sin\u0259 yol verilmir.<\/p>\n Yuxar\u0131da qeyd olunan hallardan biri a\u015fkar edildiyi g\u00fcnd\u0259n elektron informasiya sistemin\u0259 g\u00fccl\u0259ndirilmi\u015f elektron imza vasit\u0259si il\u0259 daxil edilmi\u015f \u0259m\u0259k m\u00fcqavil\u0259si bildiri\u015finin qeydiyyata al\u0131nmas\u0131 v\u0259 bu bar\u0259d\u0259 i\u015f\u0259g\u00f6t\u00fcr\u0259n\u0259 elektron qaydada m\u0259lumat g\u00f6nd\u0259rilm\u0259si t\u0259min edilm\u0259kl\u0259 yaz\u0131l\u0131 \u0259m\u0259k m\u00fcqavil\u0259si ba\u011flanmal\u0131d\u0131r.<\/p>\n \u018fm\u0259k m\u00fcqavil\u0259sinin ba\u011flan\u0131lmas\u0131ndan yay\u0131nmaya g\u00f6r\u0259 maliyy\u0259 sanksiyalar\u0131<\/strong><\/p>\n Xat\u0131rlad\u0131r\u0131q ki, \u0259m\u0259k bazar\u0131nda vergi u\u00e7otunun apar\u0131lmas\u0131, \u0259m\u0259k m\u00fcqavil\u0259l\u0259rinin ba\u011flanmas\u0131na onlayn rejimd\u0259 n\u0259zar\u0259t \u00fc\u00e7\u00fcn D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259 m\u0259lumat bazas\u0131 yarad\u0131l\u0131b. H\u0259r bir \u0259m\u0259k m\u00fcqavil\u0259si il\u0259 ba\u011fl\u0131 m\u0259lumatlar bazaya daxil edilir. \u018fm\u0259k m\u00fcqavil\u0259l\u0259rinin reyestri dig\u0259r d\u00f6vl\u0259t orqanlar\u0131na da g\u00f6nd\u0259rilir. \u018fm\u0259k m\u00fcqavil\u0259l\u0259ri ba\u011fland\u0131qdan sonra i\u015f\u00e7i say\u0131n\u0131n d\u00fczg\u00fcn g\u00f6st\u0259rilib-g\u00f6st\u0259rilm\u0259m\u0259si daim n\u0259zar\u0259td\u0259 saxlan\u0131l\u0131r. Vergi M\u0259c\u0259ll\u0259sinin m\u00fcdd\u0259alar\u0131na \u0259sas\u0259n, \u018fm\u0259k M\u0259c\u0259ll\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada \u0259m\u0259k m\u00fcqavil\u0259si (kontrakt\u0131) h\u00fcquqi q\u00fcvv\u0259y\u0259 minm\u0259d\u0259n i\u015f\u0259g\u00f6t\u00fcr\u0259n t\u0259r\u0259find\u0259n fiziki \u015f\u0259xsl\u0259rin h\u0259r hans\u0131 i\u015fl\u0259rin (xidm\u0259tl\u0259rin) yerin\u0259 yetirilm\u0259sin\u0259 c\u0259lb edilm\u0259si yolu il\u0259 onlar\u0131n g\u0259lirl\u0259rinin gizl\u0259dilm\u0259sin\u0259 (azald\u0131lmas\u0131na) \u015f\u0259rait yarad\u0131ld\u0131\u011f\u0131na g\u00f6r\u0259 i\u015f\u0259g\u00f6t\u00fcr\u0259n\u0259 h\u0259r bir bel\u0259 \u015f\u0259xs \u00fczr\u0259 t\u0259qvim ili \u0259rzind\u0259 bel\u0259 hala birinci d\u0259f\u0259 yol verdikd\u0259 2.000 manat, ikinci d\u0259f\u0259 yol verdikd\u0259 4.000 manat, \u00fc\u00e7 v\u0259 daha \u00e7ox d\u0259f\u0259 yol verdikd\u0259 6.000 manat m\u0259bl\u0259\u011find\u0259 maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir.<\/p>\n","protected":false},"excerpt":{"rendered":" \u0130\u015f\u00e7i haqq m\u00fcqabilind\u0259 i\u015f\u0259g\u00f6t\u00fcr\u0259nin xeyrin\u0259 \u0259m\u0259k qabiliyy\u0259tini realla\u015fd\u0131r\u0131rsa, bu zaman onlar aras\u0131nda \u0259m\u0259k m\u00fcnasib\u0259tl\u0259ri yaran\u0131r. \u018fm\u0259k M\u0259c\u0259ll\u0259sinin t\u0259l\u0259bl\u0259rin\u0259 \u0259sas\u0259n, \u0259m\u0259k m\u00fcnasib\u0259tl\u0259ri elektron informasiya sistemin\u0259 g\u00fccl\u0259ndirilmi\u015f elektron imza vasit\u0259si il\u0259 daxil edilmi\u015f \u0259m\u0259k m\u00fcqavil\u0259si bildiri\u015finin qeydiyyata al\u0131nmas\u0131ndan v\u0259 bu bar\u0259d\u0259 i\u015f\u0259g\u00f6t\u00fcr\u0259n\u0259 elektron qaydada m\u0259lumat g\u00f6nd\u0259rilm\u0259sind\u0259n sonra yaran\u0131r. \u018fm\u0259k M\u0259c\u0259ll\u0259sin\u0259 \u0259sas\u0259n, \u0259m\u0259k m\u00fcqavil\u0259sinin ba\u011flan\u0131lmas\u0131, ona d\u0259yi\u015fiklik edilm\u0259si v\u0259 ya xitam verilm\u0259si bununla ba\u011fl\u0131 elektron informasiya sistemin\u0259 g\u00fccl\u0259ndirilmi\u015f elektron imza vasit\u0259si il\u0259 daxil edilmi\u015f \u0259m\u0259k m\u00fcqavil\u0259si bildiri\u015finin h\u0259min elektron informasiya sistemind\u0259 qeydiyyata al\u0131nmas\u0131ndan v\u0259 bu bar\u0259d\u0259 i\u015f\u0259g\u00f6t\u00fcr\u0259n\u0259 elektron qaydada m\u0259lumat g\u00f6nd\u0259rilm\u0259sind\u0259n sonra 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