{"id":49566,"date":"2019-04-05T15:53:34","date_gmt":"2019-04-05T12:53:34","guid":{"rendered":"http:\/\/arantv.az\/?p=49566"},"modified":"2019-04-05T15:53:34","modified_gmt":"2019-04-05T12:53:34","slug":"vergi-hesabatlari-sad%c9%99l%c9%99sdiril%c9%99c%c9%99k","status":"publish","type":"post","link":"https:\/\/arantv.az\/?p=49566","title":{"rendered":"Vergi hesabatlar\u0131 sad\u0259l\u0259\u015fdiril\u0259c\u0259k"},"content":{"rendered":"<p><em><strong>ARANTV.AZ\u00a0<\/strong> Vergil\u0259r Nazirliyinin \u0130qtisadi t\u0259hlil Departamentinin Sosial s\u0131\u011forta \u00f6d\u0259ni\u015fl\u0259rin\u0259 n\u0259zar\u0259t v\u0259 t\u0259hlil idar\u0259sinin direktoru Nigar Vahabzad\u0259nin m\u00fcsahib\u0259sini t\u0259qdim edir:<\/em><\/p>\n<p><strong>&#8211; Nigar xan\u0131m, art\u0131q bu ild\u0259n ba\u015flayaraq sosial s\u0131\u011forta haqlar\u0131 il\u0259 ba\u011fl\u0131 y\u0131\u011f\u0131mlar Vergil\u0259r Nazirliyi t\u0259r\u0259find\u0259n h\u0259yata ke\u00e7irilir. Y\u0131\u011f\u0131mlara n\u0259zar\u0259t funksiyas\u0131n\u0131n Vergil\u0259r Nazirliyi t\u0259r\u0259find\u0259n apar\u0131lmas\u0131 bu sah\u0259 \u00fc\u00e7\u00fcn n\u0259yi d\u0259yi\u015fib?<\/strong><\/p>\n<p>&#8211; Cari ild\u0259n etibar\u0259n s\u0131\u011forta haqlar\u0131n\u0131n hesablanmas\u0131na v\u0259 \u00f6d\u0259nilm\u0259sin\u0259 n\u0259zar\u0259t Az\u0259rbaycan Respublikas\u0131n\u0131n Vergil\u0259r Nazirliyin\u0259 h\u0259val\u0259 edilib. M\u0259qs\u0259d s\u0131\u011fortaed\u0259n v\u0259 s\u0131\u011fortaolunan aras\u0131nda \u0259m\u0259k m\u00fcnasib\u0259tl\u0259rinin qanunauy\u011fun t\u0259nziml\u0259nm\u0259si, \u0259m\u0259k haqlar\u0131n\u0131n \u015f\u0259ffafla\u015fd\u0131r\u0131lmas\u0131, sosial s\u0131\u011forta \u00f6d\u0259ni\u015fl\u0259rinin d\u00fczg\u00fcn, vaxt\u0131nda toplan\u0131lmas\u0131 v\u0259 bu sah\u0259d\u0259 inzibat\u00e7\u0131l\u0131\u011f\u0131n t\u0259kmill\u0259\u015fdirilm\u0259sidir. Art\u0131q vergi \u00f6d\u0259yicin\u0259 n\u0259zar\u0259t bir orqan t\u0259r\u0259find\u0259n h\u0259yata ke\u00e7irilir.<\/p>\n<p>Cari ilin 1-ci r\u00fcb\u00fc \u00fczr\u0259 m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta v\u0259 i\u015fsizlikd\u0259n s\u0131\u011forta haqlar\u0131 \u00fczr\u0259 daxilolmalardak\u0131 art\u0131m bu sah\u0259d\u0259 apar\u0131lan d\u0259yi\u015fiklikl\u0259rin m\u00fcsb\u0259t n\u00fcmun\u0259sidir. D\u0259yi\u015fiklik Vergil\u0259r Nazirliyinin f\u0259aliyy\u0259tinin \u0259sas h\u0259d\u0259fl\u0259rind\u0259n biri olan k\u00f6lg\u0259 iqtisadiyyat\u0131n\u0131n azald\u0131lmas\u0131 m\u0259qs\u0259din\u0259 xidm\u0259t g\u00f6st\u0259r\u0259c\u0259k. H\u0259m\u00e7inin, Qanunla t\u0259sbit edil\u0259n d\u0259yi\u015fiklikl\u0259r\u0259 \u0259sas\u0259n sosial s\u0131\u011forta \u00f6d\u0259ni\u015fl\u0259rind\u0259ki m\u0259bl\u0259\u011f d\u0259yi\u015fm\u0259s\u0259 d\u0259, \u00f6d\u0259yicil\u0259r aras\u0131nda faiz nisb\u0259ti yeni b\u00f6lg\u00fcd\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fib. Bel\u0259 ki, neft-qaz sah\u0259sind\u0259 f\u0259aliyy\u0259ti olmayan v\u0259 qeyri-d\u00f6vl\u0259t sektoruna aid edil\u0259n s\u0131\u011fortaed\u0259nl\u0259rd\u0259 i\u015fl\u0259y\u0259n s\u0131\u011fortaolunanlar\u0131n muzdlu i\u015fd\u0259n s\u0131\u011forta haqq\u0131na c\u0259lb edil\u0259n ayl\u0131q g\u0259lirl\u0259rind\u0259n m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta haqq\u0131 2019-cu il yanvar\u0131n 1-d\u0259n 7 il m\u00fcdd\u0259tind\u0259 200 manatad\u0259k olduqda m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta haqq\u0131 s\u0131\u011fortaolunan\u0131n g\u0259lirind\u0259n 3 faiz, s\u0131\u011fortaed\u0259nin v\u0259saitind\u0259n 22 faiz, 200 manatdan \u00e7ox olduqda is\u0259 s\u0131\u011fortaolunan\u0131n g\u0259lirl\u0259rind\u0259n 6 manat + 200 manatdan \u00e7ox olan hiss\u0259nin 10 faizi, s\u0131\u011fortaed\u0259nin v\u0259saitind\u0259n is\u0259 44 manat + 200 manatdan \u00e7ox olan hiss\u0259sinin 15 faizi \u00fczr\u0259 tutulur. M\u0259s\u0259l\u0259n, \u0259m\u0259k m\u00fcqavil\u0259si il\u0259 i\u015fl\u0259y\u0259n v\u0259t\u0259nda\u015f 650 manat \u0259m\u0259k haqq\u0131 al\u0131rsa, o g\u0259lir vergisi \u00f6d\u0259mir. V\u0259t\u0259nda\u015f\u0131n m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011fortas\u0131na c\u0259lb olunmayan g\u0259lirl\u0259ri olmad\u0131\u011f\u0131 halda, 650 manat\u0131n 200 manat hiss\u0259si \u00fc\u00e7\u00fcn 3 faiz sosial s\u0131\u011forta haqq\u0131 \u0259m\u0259k haqq\u0131ndan tutularaq \u00f6d\u0259nilir. Bu zaman m\u00fc\u0259ssis\u0259 t\u0259r\u0259find\u0259n 22 faiz sosial s\u0131\u011forta haqq\u0131 \u00f6d\u0259yir. \u018fm\u0259k haqq\u0131n\u0131n qalan 450 manat\u0131 \u00fc\u00e7\u00fcn v\u0259t\u0259nda\u015f\u0131n \u0259m\u0259k haqq\u0131ndan tutularaq 10 faiz, m\u00fc\u0259ssis\u0259 is\u0259 15 faiz sosial s\u0131\u011forta haqq\u0131 \u00f6d\u0259yir. Eyni zamanda, 650 manat\u0131n 0,5 faizi v\u0259t\u0259nda\u015f\u0131n \u0259m\u0259k haqq\u0131ndan tutularaq i\u015fsizlikd\u0259n s\u0131\u011forta haqq\u0131 m\u00fc\u0259ssis\u0259 t\u0259r\u0259find\u0259n \u00f6d\u0259nilir. Bu zaman m\u00fc\u0259ssis\u0259 650 manat\u0131n 0,5 faizi miqdar\u0131nda i\u015fsizlikd\u0259n s\u0131\u011forta haqq\u0131 \u00f6d\u0259yir.<\/p>\n<p><strong>&#8211; Cari ild\u0259n etibar\u0259n m\u00fclkiyy\u0259tind\u0259 olan k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131na yararl\u0131 torpaqlar\u0131 istifad\u0259 ed\u0259n fiziki \u015f\u0259xsl\u0259rin m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011fortas\u0131n\u0131n m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn u\u00e7otunun apar\u0131lmas\u0131 vergi siyas\u0259tind\u0259 bir yenilikdir. Bu bar\u0259d\u0259 m\u0259lumat ver\u0259rdiniz.<\/strong><\/p>\n<p>&#8211; Do\u011fru qeyd edirsiniz ki, cari ild\u0259n &#8220;Sosial s\u0131\u011forta haqq\u0131nda&#8221; Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununda edilmi\u015f d\u0259yi\u015fikliy\u0259 \u0259sas\u0259n m\u00fclkiyy\u0259tind\u0259 olan k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131na yararl\u0131 torpaqlar\u0131 istifad\u0259 ed\u0259n fiziki \u015f\u0259xsl\u0259rin m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011fortas\u0131n\u0131n m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn u\u00e7ota al\u0131nmas\u0131 Az\u0259rbaycan Respublikas\u0131n\u0131n Vergil\u0259r Nazirliyi t\u0259r\u0259find\u0259n h\u0259yata ke\u00e7irilir.<\/p>\n<p>Bununla ba\u011fl\u0131 m\u00fclkiyy\u0259tind\u0259 olan k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131na yararl\u0131 torpaqlar\u0131 istifad\u0259 ed\u0259n fiziki \u015f\u0259xsl\u0259r Az\u0259rbaycan Respublikas\u0131n\u0131n Vergil\u0259r Nazirliyind\u0259 qeydiyyata al\u0131nd\u0131qdan, y\u0259ni V\u00d6EN verildikd\u0259n sonra, h\u0259min m\u0259lumatlara \u0259sas\u0259n s\u0131\u011fortaed\u0259nl\u0259r\u0259 avtomatik s\u0131\u011fortaed\u0259nin u\u00e7ot n\u00f6mr\u0259si (SUN) verilir.<\/p>\n<p>Torpaq m\u00fclkiyy\u0259t\u00e7isi s\u0131\u011fortaed\u0259n kimi qeydiyyata al\u0131nmaq m\u0259qs\u0259dil\u0259 m\u00fcraci\u0259t ed\u0259n zaman fiziki \u015f\u0259xsin u\u00e7ota al\u0131nma meyar\u0131n\u0131 &#8220;Torpaq m\u00fclkiyy\u0259t\u00e7isi&#8221; kimi qeyd etm\u0259lidir. Qeydiyyat zaman\u0131 torpaq m\u00fclkiyy\u0259t\u00e7isinin v\u0259 onun ail\u0259 \u00fczvl\u0259rinin, o c\u00fcml\u0259d\u0259n torpa\u011fa m\u00fclkiyy\u0259t h\u00fcququnu t\u0259sdiq ed\u0259n s\u0259n\u0259d haqq\u0131nda m\u0259lumatlar\u0131n\u0131 tam v\u0259 d\u0259qiq doldurmal\u0131d\u0131r. M\u00fclkiyy\u0259tind\u0259 olan k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131na yararl\u0131 torpaqlar\u0131 istifad\u0259 ed\u0259n fiziki \u015f\u0259xs (dig\u0259r sah\u0259l\u0259rd\u0259 i\u015fl\u0259yib m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta haqq\u0131 \u00f6d\u0259y\u0259nl\u0259r istisna olmaqla) \u0259m\u0259k qabiliyy\u0259tli (I v\u0259 II qrup \u0259lill\u0259r, h\u0259m\u00e7inin sa\u011flaml\u0131q imkanlar\u0131 m\u0259hdud u\u015faqlar istisna olmaqla, 15 ya\u015f\u0131ndan &#8220;\u018fm\u0259k pensiyalar\u0131 haqq\u0131nda&#8221; Az\u0259rbaycan Respublikas\u0131 Qanununun 7-ci madd\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f ya\u015f h\u0259ddin\u0259d\u0259k olan \u015f\u0259xsl\u0259r) ail\u0259 \u00fczvl\u0259rinin h\u0259r biri \u00fc\u00e7\u00fcn (al\u0131nan \u0259mlak v\u0259 torpaq pay\u0131 hesab\u0131na \u015f\u0259xsi yard\u0131m\u00e7\u0131 v\u0259 dig\u0259r t\u0259s\u0259rr\u00fcfatlar daxil olmaqla) \u00f6lk\u0259 \u00fczr\u0259 m\u00fc\u0259yy\u0259n olunmu\u015f minimum ayl\u0131q \u0259m\u0259k haqq\u0131n\u0131n 6 faizi miqdar\u0131nda m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta haqq\u0131 \u00fczr\u0259 \u00f6d\u0259ni\u015f etm\u0259lidir.<\/p>\n<p><strong>&#8211; Art\u0131q 2019-cu ilin 1-ci r\u00fcb\u00fc yekunla\u015f\u0131b. Sosial s\u0131\u011forta hesabatlar\u0131n\u0131n yeni formalar\u0131 istifad\u0259y\u0259 verilib. Bilm\u0259k ist\u0259rdik ki, hesabat formalar\u0131nda n\u0259l\u0259r d\u0259yi\u015fib?<\/strong><\/p>\n<p>&#8211; Vergil\u0259r Nazirliyi t\u0259r\u0259find\u0259n &#8220;M\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011fortas\u0131 \u00fczr\u0259 r\u00fcbl\u00fck hesabat&#8221;\u0131n v\u0259 &#8220;\u0130\u015fsizlik s\u0131\u011fortas\u0131 \u00fczr\u0259 r\u00fcbl\u00fck hesabat&#8221;\u0131n yeni formalar\u0131, onlar\u0131n t\u0259rtib edilm\u0259si qaydalar\u0131 t\u0259sdiq edilib. 2019-cu il v\u0259 sonrak\u0131 d\u00f6vrl\u0259r \u00fczr\u0259 h\u0259min hesabatlarda b\u0259zi d\u0259yi\u015fiklikl\u0259r olunub.<\/p>\n<p>Hesabat t\u0259qdim edil\u0259n zaman vergi \u00f6d\u0259yicisinin bir s\u0131ra m\u0259lumatlar\u0131 hesabatda \u0259ks etdirm\u0259si vacibdir. Neft-qaz sah\u0259sind\u0259 f\u0259aliyy\u0259ti olmayan v\u0259 qeyri-d\u00f6vl\u0259t sektoruna aid edil\u0259n s\u0131\u011fortaed\u0259nl\u0259rd\u0259 i\u015fl\u0259y\u0259n h\u0259r bir s\u0131\u011fortaolunan\u0131n muzdlu i\u015fd\u0259n s\u0131\u011forta haqq\u0131na c\u0259lb edil\u0259n ayl\u0131q g\u0259lirl\u0259rind\u0259n m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta haqq\u0131 \u00fczr\u0259 yeni b\u00f6lg\u00fcd\u0259 tutulmalar g\u00f6st\u0259rilm\u0259lidir.<\/p>\n<div id=\"AdviadNativeVideo0\" class=\"AdviadNativeVideo\"><\/div>\n<p>&#8220;\u0130\u015fsizlikd\u0259n s\u0131\u011forta haqq\u0131nda&#8221; Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununun 11-ci madd\u0259sin\u0259 \u0259sas\u0259n, bu Qanunun m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn s\u0131\u011fortaolunan\u0131n s\u0131\u011forta staj\u0131 bu Qanun q\u00fcvv\u0259y\u0259 mindikd\u0259n sonra s\u0131\u011forta haqq\u0131 \u00f6d\u0259nil\u0259n m\u00fcdd\u0259t\u0259 g\u00f6r\u0259 hesabland\u0131\u011f\u0131 \u00fc\u00e7\u00fcn &#8220;\u0130\u015fsizlik s\u0131\u011fortas\u0131 \u00fczr\u0259 r\u00fcbl\u00fck hesabat&#8221;\u0131n formas\u0131na r\u00fcb \u0259rzind\u0259 \u0259m\u0259k haqq\u0131 v\u0259 g\u0259lir hesablanm\u0131\u015f, el\u0259c\u0259 d\u0259 hesab\u0131na i\u015fsizlikd\u0259n s\u0131\u011forta haqq\u0131 \u00f6d\u0259nilmi\u015f s\u0131\u011fortaolunanlar (i\u015f\u00e7il\u0259r) bar\u0259d\u0259 m\u0259lumatlar \u0259lav\u0259 edilm\u0259lidir.<\/p>\n<p>&#8220;M\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011fortas\u0131 \u00fczr\u0259 r\u00fcbl\u00fck hesabat&#8221;\u0131 v\u0259 &#8220;\u0130\u015fsizlik s\u0131\u011fortas\u0131 \u00fczr\u0259 r\u00fcbl\u00fck hesabat&#8221;\u0131 h\u0259m ka\u011f\u0131z, h\u0259m d\u0259 elektron qaydada t\u0259qdim etm\u0259k m\u00fcmk\u00fcnd\u00fcr. Hesabatlarla ba\u011fl\u0131 m\u0259lumat \u0259ld\u0259 etm\u0259k \u00fc\u00e7\u00fcn vergi \u00f6d\u0259yicil\u0259ri Nazirliyin xidm\u0259t m\u0259rk\u0259zl\u0259rin\u0259 v\u0259 195 \u00e7a\u011fr\u0131 M\u0259rk\u0259zin\u0259 m\u00fcraci\u0259t ed\u0259 bil\u0259rl\u0259r.<\/p>\n<p><strong>&#8211; M\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011fortas\u0131 \u00fczr\u0259 r\u00fcbl\u00fck hesabat\u0131 vaxt\u0131nda t\u0259qdim etm\u0259y\u0259n sahibkarlar\u0131 hans\u0131 c\u0259rim\u0259l\u0259r g\u00f6zl\u0259yir?<\/strong><\/p>\n<p>&#8211; 2019-cu il\u0259d\u0259k s\u0131\u011fortaed\u0259nl\u0259rin m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011fortas\u0131 \u00fczr\u0259 hesabat\u0131 vaxt\u0131nda t\u0259qdim etm\u0259m\u0259sin\u0259 g\u00f6r\u0259 hesabat d\u00f6vr\u00fc \u00fc\u00e7\u00fcn hesablanm\u0131\u015f sosial s\u0131\u011forta haqq\u0131n\u0131n 10 faizi m\u0259bl\u0259\u011find\u0259 maliyy\u0259 sanksiyas\u0131 t\u0259tbiq olunurdu v\u0259 bu halda qanunda he\u00e7 bir istisnalar\u0131n n\u0259z\u0259rd\u0259 tutulmad\u0131\u011f\u0131 \u00fc\u00e7\u00fcn h\u0259r hans\u0131 texniki v\u0259 ya sair s\u0259b\u0259bd\u0259n vaxt\u0131nda hesabat verm\u0259y\u0259n s\u0131\u011fortaed\u0259n\u0259 d\u0259 b\u00f6y\u00fck c\u0259rim\u0259l\u0259r t\u0259tbiq olunurdu ki, n\u0259tic\u0259d\u0259 sahibkara z\u0259r\u0259r d\u0259yirdi.<\/p>\n<p>Vergi M\u0259c\u0259ll\u0259sin\u0259 edilmi\u015f yeni d\u0259yi\u015fiklikl\u0259r\u0259 \u0259sas\u0259n, vergitutman\u0131n \u00fcmumi \u0259saslar\u0131, vergil\u0259rin \u00f6d\u0259nilm\u0259si qaydalar\u0131 (\u00f6d\u0259nilm\u0259si m\u0259nb\u0259l\u0259ri istisna olmaqla), vergi \u00f6d\u0259yicil\u0259rinin v\u0259 d\u00f6vl\u0259t vergi orqanlar\u0131n\u0131n, habel\u0259 vergi m\u00fcnasib\u0259tl\u0259rinin dig\u0259r i\u015ftirak\u00e7\u0131lar\u0131n\u0131n vergitutma m\u0259s\u0259l\u0259l\u0259ri il\u0259 ba\u011fl\u0131 h\u00fcquq v\u0259 v\u0259zif\u0259l\u0259ri, vergi n\u0259zar\u0259tinin forma v\u0259 metodlar\u0131, vergi qanunvericiliyinin pozulmas\u0131na g\u00f6r\u0259 m\u0259suliyy\u0259t, d\u00f6vl\u0259t vergi orqanlar\u0131n\u0131n v\u0259 onlar\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin h\u0259r\u0259k\u0259tl\u0259rind\u0259n (h\u0259r\u0259k\u0259tsizliyind\u0259n) \u015fikay\u0259t edilm\u0259si qaydalar\u0131 il\u0259 ba\u011fl\u0131 m\u00fcdd\u0259alar\u0131 m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta haqq\u0131 v\u0259 i\u015fsizlikd\u0259n s\u0131\u011forta haqq\u0131na m\u00fcnasib\u0259td\u0259 d\u0259 t\u0259tbiq olunur.<\/p>\n<p>Haz\u0131rda qanunvericiliyin bu t\u0259l\u0259bin\u0259 \u0259sas\u0259n sosial s\u0131\u011forta hesabatlar\u0131n\u0131 \u0259sas olmadan m\u00fc\u0259yy\u0259n edil\u0259n m\u00fcdd\u0259td\u0259 t\u0259qdim etm\u0259y\u0259n vergi \u00f6d\u0259yicisin\u0259 vergi orqan\u0131n\u0131n q\u0259rar\u0131na \u0259sas\u0259n 40 manat m\u0259bl\u0259\u011find\u0259 maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir.<\/p>\n<p><strong>&#8211; 2018-ci ilin 4-c\u00fc r\u00fcb\u00fcn n\u0259tic\u0259l\u0259ri \u00fczr\u0259 hesabatlar t\u0259qdim edil\u0259rk\u0259n \u015f\u0259xsi hesab v\u0259r\u0259q\u0259l\u0259rind\u0259 qeydl\u0259rin apar\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 m\u00fc\u0259yy\u0259n \u00e7\u0259tinlikl\u0259r yaranm\u0131\u015fd\u0131. Haz\u0131rda bu istiqam\u0259td\u0259 i\u015fl\u0259r n\u0259 yerd\u0259dir?<\/strong><\/p>\n<p>&#8211; Vergi \u00f6d\u0259yicil\u0259rinin h\u00fcquqlar\u0131n\u0131 v\u0259 qanuni m\u0259nafel\u0259rini qorumaq Vergil\u0259r Nazirliyinin f\u0259aliyy\u0259tind\u0259 \u0259n ba\u015fl\u0131ca prinsipdir v\u0259 bu tip probleml\u0259rin g\u0259l\u0259c\u0259kd\u0259 d\u0259 yaranmamas\u0131 \u00fc\u00e7\u00fcn optimalla\u015fd\u0131rma t\u0259dbirl\u0259ri apar\u0131lmaqdad\u0131r. Vergi \u00f6d\u0259yicil\u0259ri t\u0259r\u0259find\u0259n m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta v\u0259 i\u015fsizlikd\u0259n s\u0131\u011forta haqlar\u0131 \u00fczr\u0259 2018-ci ilin 4-c\u00fc r\u00fcb\u00fcn hesabatlar\u0131 da Vergil\u0259r Nazirliyin\u0259 t\u0259qdim edilib. Lakin, h\u0259min d\u00f6vr \u00fczr\u0259 hesabatlar\u0131n t\u0259qdim edilm\u0259si zaman\u0131 vergi \u00f6d\u0259yicil\u0259rinin sosial s\u0131\u011forta \u00fczr\u0259 m\u0259lumatlar\u0131 Vergil\u0259r Nazirliyinin proqram t\u0259minat\u0131na inteqrasiya olunaraq uy\u011funla\u015fd\u0131r\u0131lmas\u0131 prosesi davam etdirilirdi. Bu s\u0259b\u0259bd\u0259n \u015f\u0259xsi hesab v\u0259r\u0259q\u0259l\u0259rind\u0259 yaranm\u0131\u015f texniki uy\u011funsuzluqlar Vergil\u0259r Nazirliyi t\u0259r\u0259find\u0259n apar\u0131lm\u0131\u015f t\u0259dbirl\u0259r n\u0259tic\u0259sind\u0259 q\u0131sa zamanda aradan qald\u0131r\u0131l\u0131b. Bununla yana\u015f\u0131, art\u0131q vergi \u00f6d\u0259yicil\u0259rinin h\u0259m vergi, h\u0259m d\u0259 sosial \u00fczr\u0259 \u00f6d\u0259ni\u015fl\u0259ri, borc \u00f6hd\u0259likl\u0259ri v\u0259 dig\u0259r m\u0259lumatlar \u015f\u0259xsi hesab v\u0259r\u0259q\u0259l\u0259rind\u0259 \u0259ks olunur.<\/p>\n<p><strong>&#8211; G\u0259l\u0259c\u0259kd\u0259 hesabatlar\u0131n daha da t\u0259kmill\u0259\u015fdirilm\u0259si v\u0259 ya hans\u0131sa yenilikl\u0259r g\u00f6zl\u0259nilirmi?<\/strong><\/p>\n<p>&#8211; Hal-haz\u0131rda m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta v\u0259 i\u015fsizlikd\u0259n s\u0131\u011forta \u00fczr\u0259 Vergil\u0259r Nazirliyi t\u0259r\u0259find\u0259n hesabat formalar\u0131n\u0131n daha da optimalla\u015fd\u0131r\u0131lmas\u0131 v\u0259 g\u0259l\u0259c\u0259kd\u0259 daha da t\u0259kmill\u0259\u015fdirilm\u0259si il\u0259 ba\u011fl\u0131 \u0259lav\u0259 t\u0259dbirl\u0259r n\u0259z\u0259rd\u0259 tutulub. Yax\u0131n g\u0259l\u0259c\u0259kd\u0259 hesabatlar\u0131n modifikasiya olunaraq vahid formada verilm\u0259si v\u0259 daha da sad\u0259l\u0259\u015fdirilm\u0259si istiqam\u0259tind\u0259 i\u015fl\u0259r apar\u0131l\u0131r.milli.az<\/p>\n","protected":false},"excerpt":{"rendered":"<p>ARANTV.AZ\u00a0 Vergil\u0259r Nazirliyinin \u0130qtisadi t\u0259hlil Departamentinin Sosial s\u0131\u011forta \u00f6d\u0259ni\u015fl\u0259rin\u0259 n\u0259zar\u0259t v\u0259 t\u0259hlil idar\u0259sinin direktoru Nigar Vahabzad\u0259nin m\u00fcsahib\u0259sini t\u0259qdim edir: &#8211; Nigar xan\u0131m, art\u0131q bu ild\u0259n ba\u015flayaraq sosial s\u0131\u011forta haqlar\u0131 il\u0259 ba\u011fl\u0131 y\u0131\u011f\u0131mlar Vergil\u0259r Nazirliyi t\u0259r\u0259find\u0259n h\u0259yata ke\u00e7irilir. Y\u0131\u011f\u0131mlara n\u0259zar\u0259t funksiyas\u0131n\u0131n Vergil\u0259r Nazirliyi t\u0259r\u0259find\u0259n apar\u0131lmas\u0131 bu sah\u0259 \u00fc\u00e7\u00fcn n\u0259yi d\u0259yi\u015fib? &#8211; Cari ild\u0259n etibar\u0259n s\u0131\u011forta haqlar\u0131n\u0131n&#8230;<\/p>\n","protected":false},"author":2,"featured_media":49567,"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":[1],"tags":[],"aioseo_notices":[],"gutentor_comment":0,"rttpg_featured_image_url":{"full":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/04\/744582.jpg",800,600,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/04\/744582.jpg",800,600,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/04\/744582.jpg",800,600,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/04\/744582-150x150.jpg",150,150,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/04\/744582-300x225.jpg",300,225,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/04\/744582.jpg",640,480,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/04\/744582.jpg",800,600,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/04\/744582.jpg",800,600,false],"newsmatic-featured":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/04\/744582.jpg",727,545,false],"newsmatic-list":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/04\/744582.jpg",533,400,false],"newsmatic-thumb":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/04\/744582.jpg",267,200,false],"newsmatic-small":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/04\/744582.jpg",127,95,false],"newsmatic-grid":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/04\/744582.jpg",333,250,false],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/04\/744582.jpg",800,600,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=1\" rel=\"category\">C\u0259miyy\u0259t<\/a>","rttpg_excerpt":"ARANTV.AZ\u00a0 Vergil\u0259r Nazirliyinin \u0130qtisadi t\u0259hlil Departamentinin Sosial s\u0131\u011forta \u00f6d\u0259ni\u015fl\u0259rin\u0259 n\u0259zar\u0259t v\u0259 t\u0259hlil idar\u0259sinin direktoru Nigar Vahabzad\u0259nin m\u00fcsahib\u0259sini t\u0259qdim edir: &#8211; Nigar xan\u0131m, art\u0131q bu ild\u0259n ba\u015flayaraq sosial s\u0131\u011forta haqlar\u0131 il\u0259 ba\u011fl\u0131 y\u0131\u011f\u0131mlar Vergil\u0259r Nazirliyi t\u0259r\u0259find\u0259n h\u0259yata ke\u00e7irilir. Y\u0131\u011f\u0131mlara n\u0259zar\u0259t funksiyas\u0131n\u0131n Vergil\u0259r Nazirliyi t\u0259r\u0259find\u0259n apar\u0131lmas\u0131 bu sah\u0259 \u00fc\u00e7\u00fcn n\u0259yi d\u0259yi\u015fib? &#8211; Cari ild\u0259n etibar\u0259n s\u0131\u011forta haqlar\u0131n\u0131n...","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/49566"}],"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=49566"}],"version-history":[{"count":0,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/49566\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/49567"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=49566"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=49566"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=49566"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}