{"id":588511,"date":"2023-04-12T08:28:59","date_gmt":"2023-04-12T04:28:59","guid":{"rendered":"https:\/\/arantv.az\/?p=588511"},"modified":"2023-04-12T08:28:59","modified_gmt":"2023-04-12T04:28:59","slug":"dunya-virtual-pulla-alis-veris%c9%99-kecir-az%c9%99rbaycan-niy%c9%99-l%c9%99ngiyir","status":"publish","type":"post","link":"https:\/\/arantv.az\/?p=588511","title":{"rendered":"D\u00fcnya virtual pulla al\u0131\u015f-veri\u015f\u0259 ke\u00e7ir – Az\u0259rbaycan niy\u0259 l\u0259ngiyir?"},"content":{"rendered":"

Ekspert: \u201cAz\u0259rbaycan\u0131n indi \u0259sas i\u015fi qeyri-na\u011fd hesabla\u015fmalara ke\u00e7iddir\u201d<\/strong><\/h3>\n

D\u00fcnya iqtisadiyyat\u0131nda r\u0259q\u0259msalla\u015fma d\u0259rinl\u0259\u015fm\u0259kd\u0259dir. \u018fn b\u00f6y\u00fck iqtisadiyyatlarda maliyy\u0259 v\u0259 ticari \u0259m\u0259liyyatlarda r\u0259q\u0259msal h\u0259ll\u0259rd\u0259n istifad\u0259 s\u00fcr\u0259tl\u0259 geni\u015fl\u0259nir, r\u0259q\u0259msal hesabla\u015fma imkanlar\u0131n\u0131n geni\u015fl\u0259ndirilm\u0259si istiqam\u0259tind\u0259 \u00e7oxsayl\u0131 layih\u0259l\u0259r icra olunur. H\u0259tta i\u015f o yer\u0259 \u00e7at\u0131b ki, kriptovalyuta klassik \u00f6d\u0259ni\u015f vasit\u0259sin\u0259 \u00e7evrilir, bir \u00e7ox \u00f6lk\u0259l\u0259rd\u0259 m\u0259rk\u0259z banklar yeni v\u0259 t\u0259nziml\u0259n\u0259n r\u0259q\u0259msal valyutalar\u0131n t\u0259tbiqin\u0259 ba\u015flay\u0131rlar.<\/strong><\/p>\n

\u00c7in 2021-ci ild\u0259 pilot qaydada r\u0259q\u0259msal yuan\u0131n t\u0259tbiqin\u0259 ba\u015flay\u0131b. Bir ne\u00e7\u0259 \u015f\u0259h\u0259rd\u0259 m\u0259hdud istifad\u0259\u00e7inin i\u015ftirak\u0131 il\u0259 apar\u0131lan t\u0259cr\u00fcb\u0259nin u\u011furlu n\u0259tic\u0259l\u0259r verdiyi a\u00e7\u0131qlansa da, \u00c7in h\u00f6kum\u0259ti \u00fcmumi \u00f6lk\u0259 s\u0259viyy\u0259sind\u0259 virtual yuan\u0131n t\u0259tbiqin\u0259 n\u0259 vaxt ba\u015flayaca\u011f\u0131n\u0131 a\u00e7\u0131qlamay\u0131b.<\/p>\n

Hindistanda 2022-ci ilin dekabr\u0131nda Nyu-Dehli, Mumbay, Banqalor v\u0259 Bhubane\u015fvar \u015f\u0259h\u0259rl\u0259rind\u0259 r\u0259q\u0259msal rupinin pilot t\u0259tbiqin\u0259 ba\u015flan\u0131b. Hindistan M\u0259rk\u0259zi Bank\u0131 bu layih\u0259y\u0259 d\u00f6rd bank c\u0259lb edib: State Bank of India, ICICI Bank, Yes Bank v\u0259 IDFC First Bank. R\u0259q\u0259msal rupi na\u011fd rupinin electron versiyas\u0131 kimi t\u0259dav\u00fcl\u0259 burax\u0131l\u0131b, onunla mobil telefonlardak\u0131 t\u0259tbiql\u0259r vasit\u0259sil\u0259 \u0259m\u0259liyyatlar h\u0259yata ke\u00e7irm\u0259k m\u00fcmk\u00fcnd\u00fcr.<\/p>\n

\"Kriptovalyuta<\/p>\n

AB\u015e 2021-ci ild\u0259 r\u0259q\u0259msal dollar\u0131n t\u0259tbiqin\u0259 haz\u0131rl\u0131\u011fa ba\u015flad\u0131\u011f\u0131n\u0131 elan edib. Bu bar\u0259d\u0259 Federal Ehtiyatlar Sisteminin (FED) r\u0259hb\u0259ri Cerom Pauell a\u00e7\u0131qlama ver\u0259r\u0259k ilk bel\u0259 valyutan\u0131n d\u00f6vriyy\u0259y\u0259 2023-c\u00fc ilin ortalar\u0131nda burax\u0131laca\u011f\u0131n\u0131 deyib. Bildirib ki, r\u0259q\u0259msal dollar ilk m\u0259rh\u0259l\u0259d\u0259 yaln\u0131z AB\u015e daxilind\u0259 i\u015fl\u0259k olacaq. Maraql\u0131d\u0131r ki, AB\u015e-da virtual pulun t\u0259tbiqin\u0259 qar\u015f\u0131 ciddi m\u00fcqavim\u0259t var. Bel\u0259 ki, Florida \u015ftat\u0131n\u0131n respublika\u00e7\u0131 qubernatoru, prezidentliy\u0259 namiz\u0259d olaca\u011f\u0131 g\u00f6zl\u0259nil\u0259n Rona DeSantis m\u0259rk\u0259z banklara r\u0259q\u0259msal valyutadan istifad\u0259ni qada\u011fan ed\u0259n qanun layih\u0259sinin haz\u0131rlanmas\u0131 t\u0259\u015f\u0259bb\u00fcs\u00fc il\u0259 \u00e7\u0131x\u0131\u015f edib.<\/p>\n

Bir s\u0131ra senatorlar v\u0259 konqresmenl\u0259r d\u0259 r\u0259q\u0259msal dollar\u0131n v\u0259t\u0259nda\u015flar\u0131n b\u00fct\u00fcn maliyy\u0259 \u0259m\u0259liyyatlar\u0131n\u0131 n\u0259zar\u0259t\u0259 g\u00f6t\u00fcrm\u0259k vasit\u0259si oldu\u011funu, onun t\u0259tbiqinin FED-in b\u00fct\u00fcn \u00f6lk\u0259 iqtisadiyyat\u0131 \u00fcz\u0259rind\u0259 h\u00fcdudsuz n\u0259zar\u0259t \u0259ld\u0259 etm\u0259sin\u0259 s\u0259b\u0259b olaca\u011f\u0131n\u0131 \u0259sas g\u0259tir\u0259r\u0259k ona qar\u015f\u0131 \u00e7\u0131x\u0131rlar. H\u0259tta bu ilin mart\u0131nda respublika\u00e7\u0131 senator Ted Kruz Senata FED-\u0259 p\u0259rak\u0259nd\u0259 istifad\u0259\u00e7il\u0259r \u00fc\u00e7\u00fcn r\u0259q\u0259msal valyuta valyuta burax\u0131l\u0131\u015f\u0131n\u0131 qada\u011fan ed\u0259n qanun layih\u0259si t\u0259qdim edib. Kruzun fikrinc\u0259, hakimiyy\u0259t federal h\u00f6kum\u0259t\u0259 maliyy\u0259 n\u0259zar\u0259ti imkan\u0131 yaradan m\u0259hsul yaratmamal\u0131d\u0131r. \u00c7\u00fcnki bel\u0259 valyuta FED-\u0259 v\u0259t\u0259nda\u015flar bar\u0259d\u0259 onlar\u0131n x\u0259b\u0259ri olmadan detall\u0131 m\u0259lumatlar toplamaq imkan\u0131 yarad\u0131r.<\/p>\n

Rusiyada bu il aprelin 1-d\u0259n r\u0259q\u0259msal rublun t\u0259tbiqin\u0259 ba\u015flan\u0131b. Rusiya M\u0259rk\u0259zi Bank\u0131\u0131n haz\u0131rlad\u0131\u011f\u0131 proqramla t\u0259nziml\u0259n\u0259n yeni rublla \u0259m\u0259liyyatlar\u0131n getdikc\u0259 geni\u015fl\u0259ndirilm\u0259si n\u0259z\u0259rd\u0259 tutulur. Rusiya h\u00f6kum\u0259ti r\u0259q\u0259msal rublun t\u0259tbiqind\u0259 \u0259sas m\u0259qs\u0259din na\u011fd hesabla\u015fmalar\u0131n h\u0259cminin azald\u0131lmas\u0131, b\u00fcdc\u0259 v\u0259saitl\u0259rinin x\u0259rcl\u0259nm\u0259sin\u0259 n\u0259zar\u0259tin qurulmas\u0131 oldu\u011funu bildirir. R\u0259q\u0259msal rublun emissiya h\u00fcququ yaln\u0131z M\u0259rk\u0259zi Bankdad\u0131r, ona n\u0259zar\u0259ti d\u0259 t\u0259nziml\u0259yici h\u0259yata ke\u00e7ir\u0259c\u0259k. D\u00f6vriyy\u0259d<\/strong>\u0259 olan \u00fc\u00e7\u00fcnc\u00fc pul formas\u0131 kimi d\u00f6vl\u0259tin qorumas\u0131 alt\u0131nda olan r\u0259q\u0259msal rubl da inflyasiyaya, devalvasiyaya v\u0259 denominasiyaya m\u0259ruz qala bil\u0259r.<\/strong><\/p>\n

\"Virtual<\/strong><\/p>\n

R\u0259q\u0259msal valyutan\u0131n klassik kriptovalyutalardan \u0259sas f\u0259rqi onun m\u0259rk\u0259z banklar t\u0259r\u0259find\u0259n tam n\u0259zar\u0259td\u0259 saxlanmas\u0131 imkan\u0131n\u0131n olmas\u0131d\u0131r. Bu o dem\u0259kdir ki, r\u0259q\u0259msal valyutan\u0131n m\u0259z\u0259nn\u0259si, m\u0259s\u0259l\u0259n, bitkoin kimi volatil olmay\u0131b, m\u0259rk\u0259z banklar t\u0259r\u0259find\u0259n t\u0259nziml\u0259n\u0259c\u0259k. Bu is\u0259 r\u0259q\u0259msal valyutan\u0131n na\u011fd v\u0259 qeyri-na\u011fd puldan sonra \u00fc\u00e7\u00fcnc\u00fc valyuta\u00a0 rolunu oynayaca\u011f\u0131 dem\u0259kdir. D\u00f6vl\u0259t \u00fc\u00e7\u00fcn r\u0259q\u0259msal valyuta b\u00fct\u00fcn maliyy\u0259 \u0259m\u0259liyyatlar\u0131na tam n\u0259zar\u0259t, eyni zamanda klassik pul k\u0259simin\u0259 x\u0259rcl\u0259n\u0259n v\u0259saitl\u0259r\u0259 q\u0259na\u0259t imkan\u0131 yarad\u0131r.<\/p>\n

Rusiyal\u0131 ekspertl\u0259r\u0259 g\u00f6r\u0259, r\u0259q\u0259msal rubla t\u0259l\u0259bat y\u00fcks\u0259k olmayacaq: \u00f6lk\u0259 \u0259halisind\u0259 bel\u0259 pulla ba\u011fl\u0131 m\u0259lumatl\u0131l\u0131q, ona inam \u00e7ox a\u015fa\u011f\u0131d\u0131r. Biznes \u00fc\u00e7\u00fcn is\u0259 pullar\u0131n da\u015f\u0131nmas\u0131, qorunmas\u0131na ayr\u0131lan x\u0259rcl\u0259rin azalmas\u0131 bax\u0131m\u0131ndan r\u0259q\u0259msal valyuta \u0259lveri\u015flidir. Lakin h\u0259m \u0259hali, h\u0259m d\u0259 biznes \u00fc\u00e7\u00fcn m\u0259nfi bir hal odur ki, M\u0259rk\u0259zi Bank onunla saxlanan v\u0259saitl\u0259r\u0259 g\u00f6r\u0259 h\u0259r hans\u0131 faiz \u00f6d\u0259m\u0259y\u0259c\u0259k.<\/p>\n

Banklara is\u0259 r\u0259q\u0259msal valyuta xeyli \u0259lav\u0259 x\u0259rc yarada bil\u0259r: onun q\u0259bulu v\u0259 h\u0259r\u0259k\u0259tini t\u0259min etm\u0259k \u00fc\u00e7\u00fcn proqram t\u0259minat\u0131, m\u00fcxt\u0259lif h\u0259ll\u0259rin t\u0259tbiqi irih\u0259cmli investisiya qoyulu\u015fu t\u0259l\u0259b edir. Bundan \u0259lav\u0259, insanlar daha etibarl\u0131 hesab ed\u0259r\u0259k banklardak\u0131 depozitl\u0259rinin bir hiss\u0259sini d\u0259 r\u0259q\u0259msal valyutaya ke\u00e7ir\u0259 bil\u0259rl\u0259r. Bu is\u0259 banklar\u0131 ciddi maliyy\u0259 m\u0259nb\u0259yind\u0259n m\u0259hrum ed\u0259 bil\u0259r.<\/p>\n

Yax\u0131n qon\u015fumuz olan G\u00fcrc\u00fcstanda r\u0259q\u0259msal valyuta t\u0259tbiqin\u0259 haz\u0131rla\u015fmasalar da, klassik kriptovalyutalardan b\u0259hr\u0259l\u0259nm\u0259k ist\u0259yirl\u0259r. Bel\u0259 ki, 2022-ci ilin noyabr ay\u0131nda d\u00fcnyan\u0131n apar\u0131c\u0131 kriptovalyuta birjas\u0131 olan \u201cBinance\u201dnin r\u0259hb\u0259ri\u00a0 G\u00fcrc\u00fcstana s\u0259f\u0259ri zaman\u0131 ba\u015f nazir \u0130rakli Qariba\u015fvili il\u0259 g\u00f6r\u00fc\u015f\u00fcb. Bu, G\u00fcrc\u00fcstan h\u00f6kum\u0259tinin r\u0259smi s\u0259viyy\u0259d\u0259 kriptovalyuta bazar\u0131na istiqam\u0259tl\u0259n\u0259n ilk ciddi add\u0131m\u0131 idi. Cari ilin fevral ay\u0131nda is\u0259 G\u00fcrc\u00fcstan\u0131n \u0130nnovasiya v\u0259 Texnologiyalar\u0131n \u0130nki\u015faf\u0131 Agentliyi il\u0259 \u201cBinance\u201d birjas\u0131 blok\u00e7eyn v\u0259 kripto aktivl\u0259ri m\u00f6vzusunda maarifl\u0259ndirici t\u0259dbirl\u0259r t\u0259\u015fkil etm\u0259k \u00fc\u00e7\u00fcn anla\u015fma memorandumu imzalay\u0131b. \u018fsas m\u0259qs\u0259d \u00f6lk\u0259y\u0259 innvotiv \u015firk\u0259tl\u0259rin mara\u011f\u0131n\u0131 daha da art\u0131rmaq, investisya c\u0259lb etm\u0259k v\u0259 bu sektor \u00fczr\u0259 regionda lider d\u00f6vl\u0259t\u0259 \u00e7evrilm\u0259kdir.<\/strong><\/p>\n

Az\u0259rbaycanda 5-6 il \u00f6nc\u0259 M\u0259rk\u0259zi Bankda kriptovalyuta bazar\u0131n\u0131n \u00f6yr\u0259nilm\u0259si \u00fc\u00e7\u00fcn i\u015f\u00e7i qrup yarad\u0131lsa da, qrupun f\u0259aliyy\u0259ti bar\u0259d\u0259 h\u0259r hans\u0131 m\u0259lumat a\u00e7\u0131qlanmay\u0131b. \u00d6lk\u0259mizd\u0259 kriptovalyuta bazar\u0131nda i\u015ftirak\u0131 t\u0259nziml\u0259y\u0259n h\u00fcquqi baza yarad\u0131lmay\u0131b.\u00a0 \u201cCaspian Legal Center\u201d konsaltinq \u015firk\u0259tind\u0259n bildirildiyin\u0259 g\u00f6r\u0259, blok\u00e7eyn texnologiyas\u0131 v\u0259 kriptovalyuta anlay\u0131\u015flar\u0131 h\u00fcquqi sah\u0259d\u0259 yenidir v\u0259 bu bax\u0131mdan \u00f6lk\u0259d\u0259 bu sah\u0259ni t\u0259nziml\u0259y\u0259n birba\u015fa normativ akt (qanun, Nazirl\u0259r Kabinetinin q\u0259rar\u0131, s\u0259r\u0259ncam v\u0259 ya qaydalar) yoxdur: \u201cBununla bel\u0259, kriptovalyuta anlay\u0131\u015f\u0131 Az\u0259rbaycan qanunvericiliyin\u0259 tam yad deyil. Bel\u0259 ki, qanunvericilikd\u0259 bu anlay\u0131\u015fa yaln\u0131z bir yerd\u0259 – M\u0259rk\u0259z Bank\u0131 t\u0259r\u0259find\u0259n t\u0259sdiq edilmi\u015f \u201dMarja ticar\u0259ti Qaydas\u0131” kimi m\u00fc\u0259yy\u0259n edil\u0259n qaydalarda istinad olunur. Bu Qaydan\u0131n 7.2-ci madd\u0259sind\u0259 g\u00f6st\u0259rilir ki, investisiya \u015firk\u0259tinin f\u0259rq m\u00fcqavil\u0259si \u00fczr\u0259 m\u00fc\u015ft\u0259ril\u0259rin\u0259 (institusional v\u0259 pe\u015f\u0259kar investorlar istisna olmaqla) t\u0259qdim etdiyi maksimum kredit h\u0259ddi a\u015fa\u011f\u0131dak\u0131 qaydada m\u00fc\u0259yy\u0259n edilir: E 7.2.4. baza aktivi kriptovalyuta (r\u0259q\u0259msal valyuta) olan f\u0259rq m\u00fcqavil\u0259l\u0259ri \u00fczr\u0259 2:1. Qayda f\u0259rq m\u00fcqavil\u0259sin\u0259 a\u015fa\u011f\u0131dak\u0131 kimi t\u0259rif verir: baza aktivin al\u0131\u015f\/sat\u0131\u015f\u0131 \u00fczr\u0259 m\u00f6vqenin a\u00e7\u0131l\u0131\u015f v\u0259 ba\u011flan\u0131\u015f qiym\u0259tl\u0259ri aras\u0131ndak\u0131 f\u0259rqin m\u00fcqavil\u0259 ba\u011flayan t\u0259r\u0259f\u0259 \u00f6d\u0259nilm\u0259sini n\u0259z\u0259rd\u0259 tutan m\u00fcqavil\u0259. Qaydalara \u0259sas\u0259n Az\u0259rbaycan kriptovalyutas\u0131 t\u0259nziml\u0259m\u0259sin\u0259 dair yegan\u0259 istinad (dolay\u0131 yolla olsa da) kriptovalyutan\u0131 r\u0259q\u0259msal valyuta v\u0259 dem\u0259li, \u0259n\u0259n\u0259vi m\u0259nada r\u0259smi tender v\u0259 ya valyutaya ekvivalent olmasa da, valyuta n\u00f6v\u00fc kimi m\u00fc\u0259yy\u0259n edir. Yuxar\u0131da g\u00f6st\u0259ril\u0259nl\u0259ri n\u0259z\u0259r\u0259 alaraq, kriptovalyuta f\u0259aliyy\u0259ti (bitkoin mayninqi) \u201cElektron ticar\u0259t haqq\u0131nda\u201d v\u0259 \u201cValyuta t\u0259nzimi haqq\u0131nda\u201d, \u201cQiym\u0259tli ka\u011f\u0131zlar bazar\u0131 haqq\u0131nda\u201d, \u201cM\u00fclki M\u0259c\u0259ll\u0259\u201d (54-c\u00fc f\u0259sil) il\u0259 uy\u011funluq t\u0259\u015fkil edir. Lakin bu qanunlar m\u00fcvafiq olaraq Az\u0259rbaycan Respublikas\u0131nda elektron ticar\u0259ti v\u0259 valyuta t\u0259nziml\u0259m\u0259sini, investisiya qiym\u0259tli ka\u011f\u0131zlar\u0131n\u0131 t\u0259nziml\u0259yir”.<\/p>\n

\u015eirk\u0259t\u0259 g\u00f6r\u0259, bitkoin mayninqi v\u0259 ya h\u0259r hans\u0131 dig\u0259r kriptovalyuta f\u0259aliyy\u0259ti Az\u0259rbaycanda ayr\u0131ca qanunlarla t\u0259nziml\u0259nm\u0259s\u0259 d\u0259, bel\u0259 f\u0259aliyy\u0259t he\u00e7 bir qanunla qada\u011fan edilmir:<\/strong>\u00a0\u201cVergi sah\u0259sind\u0259 Az\u0259rbaycan\u0131n kriptovalyuta qaydalar\u0131 bel\u0259dir: \u018flav\u0259 D\u0259y\u0259r Vergisi (\u018fDV): Elektron ticar\u0259t kimi xaricd\u0259n kriptovalyutalar\u0131n al\u0131nmas\u0131 Az\u0259rbaycan Respublikas\u0131 Vergi M\u0259c\u0259ll\u0259sinin 169.3-c\u00fc madd\u0259sin\u0259 \u0259sas\u0259n \u018fDV m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn vergi tutulan \u0259m\u0259liyyatlar hesab edilir. 169.3-c\u00fc madd\u0259d\u0259 h\u0259m\u00e7inin qeyd olunur ki, \u018fDV-nin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeydiyyata al\u0131nmayan qeyri-rezident\u0259 elektron ticar\u0259t qaydas\u0131nda i\u015fl\u0259rin v\u0259 xidm\u0259tl\u0259rin t\u0259qdim edilm\u0259sin\u0259 g\u00f6r\u0259 vergi orqanlar\u0131nda u\u00e7otda olmayan \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n \u00f6d\u0259ni\u015fl\u0259r apar\u0131lark\u0259n bu madd\u0259 il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada qeyri-rezident\u0259 \u00f6d\u0259nilm\u0259li olan m\u0259bl\u0259\u011f\u0259 \u018fDV hesablanmal\u0131 v\u0259 \u00f6d\u0259nilm\u0259lidir. \u018fDV \u0259m\u0259liyyat\u0131 h\u0259yata ke\u00e7ir\u0259n yerli banklar v\u0259 ya xarici banklar\u0131n Az\u0259rbaycan Respublikas\u0131ndak\u0131 filial\u0131 t\u0259r\u0259find\u0259n al\u0131c\u0131n\u0131n hesab\u0131ndan hesablanaraq tutulmal\u0131d\u0131r.<\/p>\n

\u00a0\u00d6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 vergi (\u00d6MV): Az\u0259rbaycan Respublikas\u0131n\u0131n rezidentl\u0259ri t\u0259r\u0259find\u0259n qeyri-rezident\u0259 m\u0259xsus elektron pul kis\u0259sind\u0259 yarad\u0131lm\u0131\u015f hesaba pul k\u00f6\u00e7\u00fcr\u0259rk\u0259n yerli banka v\u0259 ya \u0259m\u0259liyyatlar\u0131 h\u0259yata ke\u00e7ir\u0259n xarici bank\u0131n filial\u0131 h\u0259min rezidentd\u0259n k\u00f6\u00e7\u00fcr\u00fcl\u0259n m\u0259bl\u0259\u011fin 10 faizi h\u0259cmind\u0259 \u00d6MV tutmal\u0131d\u0131r.<\/strong><\/p>\n

M\u0259nf\u0259\u0259t vergisi: Vergi M\u0259c\u0259ll\u0259sinin 99.3.8-ci madd\u0259sin\u0259 \u0259sas\u0259n, vergi \u00f6d\u0259yicisinin aktivl\u0259rinin ilkin qiym\u0259tinin artd\u0131\u011f\u0131n\u0131 g\u00f6st\u0259r\u0259n h\u0259r hans\u0131 dig\u0259r g\u0259lir (\u0259m\u0259k haqq\u0131 istisna olmaqla) qeyri-sahibkarl\u0131q f\u0259aliyy\u0259tind\u0259n \u0259ld\u0259 edil\u0259n g\u0259lir hesab edilir. Bu halda bel\u0259 \u0259m\u0259liyyatlardan m\u0259nf\u0259\u0259t \u0259ld\u0259 ed\u0259n \u015f\u0259xs vergi \u00f6d\u0259yicisi kimi u\u00e7ota al\u0131nmal\u0131 v\u0259 Vergi M\u0259c\u0259ll\u0259sinin 101.2-ci madd\u0259sin\u0259 uy\u011fun olaraq n\u00f6vb\u0259ti ilin mart ay\u0131n\u0131n 31-d\u0259k 14 faiz m\u0259nf\u0259\u0259t vergisi \u00f6d\u0259m\u0259lidir. N\u0259tic\u0259 etibar\u0131 il\u0259 qeyd ed\u0259k ki, bank \u0259m\u0259liyyatlar\u0131 davam etdir\u0259rk\u0259n bilavasit\u0259 bankdan 18 faiz \u018fDV v\u0259 10 faiz \u00d6MV tutulur v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n q\u00fcvv\u0259d\u0259 olan qanunlar\u0131na uy\u011fun olaraq \u015f\u0259xs \u00f6z kriptovalyutalar\u0131n\u0131 satark\u0259n m\u0259nf\u0259\u0259t vergisi yaran\u0131r. Bu f\u0259aliyy\u0259tin qanuniliyi il\u0259 ba\u011fl\u0131 \u0259lav\u0259 arqument ondan ibar\u0259tdir ki, vergi orqan\u0131n\u0131n a\u00e7\u0131qlamas\u0131na \u0259sas\u0259n, bu c\u00fcr f\u0259aliyy\u0259t elektron ticar\u0259t \u0259m\u0259liyyat\u0131 kimi vergitutma obyekti olacaq. \u018fg\u0259r f\u0259aliyy\u0259t qeyri-qanuni hesab olunsayd\u0131, qeyri-qanuni g\u0259lirl\u0259r \u00fczr\u0259 m\u00fcvafiq vergitutma (Vergi M\u0259c\u0259ll\u0259sinin 66-c\u0131 madd\u0259si) t\u0259tbiq olunard\u0131. N\u0259hay\u0259t, bununla ba\u011fl\u0131 m\u00fcvafiq presedent h\u00fcququ m\u00f6vcud deyil”.<\/p>\n

G\u00f6r\u00fcnd\u00fcy\u00fc kimi, Az\u0259rbaycan qanunvericiliyi kriptovalyuta bazar\u0131nda i\u015ftirak\u0131 v\u0259 qazanc \u0259ld\u0259 etm\u0259ni qada\u011fan etmir. Lakin bu prosesi t\u0259nziml\u0259y\u0259n ayr\u0131ca qaydalar da m\u00f6vcud deyil. \u0130qtisad\u00e7\u0131-alim, Milli M\u0259clisin \u0130qtisadi siyas\u0259t, s\u0259naye v\u0259 sahibkarl\u0131q komit\u0259sinin \u00fczv\u00fc V\u00fcqar Bayramovun fikrinc\u0259, Az\u0259rbaycanda virtual pula ke\u00e7id \u00fc\u00e7\u00fcn \u0259lveri\u015fli \u015f\u0259rtl\u0259r yoxdur: \u201cAz\u0259rbaycan M\u0259rk\u0259zi Bank\u0131n\u0131n\u00a0 pul-kredit siyas\u0259tind\u0259 kriptovalyuta bazar\u0131n\u0131n \u00f6yr\u0259nil\u0259c\u0259yin\u0259 dair m\u00fcdd\u0259a vard\u0131. Lakin h\u0259l\u0259lik bu istiqam\u0259td\u0259 real add\u0131mlar at\u0131lm\u0131r. D\u00fc\u015f\u00fcn\u00fcr\u0259m ki, yax\u0131nm\u00fcdd\u0259tli d\u00f6vrd\u0259 Az\u0259rbaycanda virtual pulun t\u0259tbiqi real deyil. \u00c7\u00fcnki bunun \u00fc\u00e7\u00fcn z\u0259ruri infrastrukturun yarad\u0131lmas\u0131 laz\u0131md\u0131r, \u00fcst\u0259lik, virtual pullarla ba\u011fl\u0131 \u0259n\u0259n\u0259nin formala\u015fmas\u0131 vacibdir. Bu g\u00fcn Az\u0259rbaycanda \u0259sas i\u015f qeyri-na\u011fd hesabla\u015fmalara tam ke\u00e7idin t\u0259min edilm\u0259si olmal\u0131d\u0131r. M\u0259rk\u0259zi Bank v\u0259 h\u00f6kum\u0259t na\u011fd d\u00f6vriyy\u0259nin pay\u0131n\u0131 k\u0259skin azaltmaq \u00fc\u00e7\u00fcn t\u0259sirli add\u0131mlar atmal\u0131d\u0131r\u201d.<\/p>\n

Mill\u0259t v\u0259kili qeyd edir ki, Az\u0259rbaycan tamamil\u0259 d\u00fcnya iqtisadiyyat\u0131nda ged\u0259n prosesl\u0259rd\u0259n k\u0259narda qala bilm\u0259z: \u201cBuna g\u00f6r\u0259 d\u0259 zamanla Az\u0259rbaycanda da virtual pula ke\u00e7id prosesi ba\u015flayacaq. Lakin yax\u0131nm\u00fcdd\u0259tli d\u00f6vrd\u0259 bunun m\u00fcmk\u00fcn olaca\u011f\u0131n\u0131 d\u00fc\u015f\u00fcnm\u00fcr\u0259m\u201d.<\/p>\n","protected":false},"excerpt":{"rendered":"

Ekspert: \u201cAz\u0259rbaycan\u0131n indi \u0259sas i\u015fi qeyri-na\u011fd hesabla\u015fmalara ke\u00e7iddir\u201d D\u00fcnya iqtisadiyyat\u0131nda r\u0259q\u0259msalla\u015fma d\u0259rinl\u0259\u015fm\u0259kd\u0259dir. \u018fn b\u00f6y\u00fck iqtisadiyyatlarda maliyy\u0259 v\u0259 ticari \u0259m\u0259liyyatlarda r\u0259q\u0259msal h\u0259ll\u0259rd\u0259n istifad\u0259 s\u00fcr\u0259tl\u0259 geni\u015fl\u0259nir, r\u0259q\u0259msal hesabla\u015fma imkanlar\u0131n\u0131n geni\u015fl\u0259ndirilm\u0259si istiqam\u0259tind\u0259 \u00e7oxsayl\u0131 layih\u0259l\u0259r icra olunur. H\u0259tta i\u015f o yer\u0259 \u00e7at\u0131b ki, kriptovalyuta klassik \u00f6d\u0259ni\u015f vasit\u0259sin\u0259 \u00e7evrilir, bir \u00e7ox \u00f6lk\u0259l\u0259rd\u0259 m\u0259rk\u0259z banklar yeni v\u0259 t\u0259nziml\u0259n\u0259n r\u0259q\u0259msal valyutalar\u0131n t\u0259tbiqin\u0259 ba\u015flay\u0131rlar. \u00c7in 2021-ci ild\u0259 pilot qaydada r\u0259q\u0259msal yuan\u0131n t\u0259tbiqin\u0259 ba\u015flay\u0131b. Bir ne\u00e7\u0259 \u015f\u0259h\u0259rd\u0259 m\u0259hdud istifad\u0259\u00e7inin i\u015ftirak\u0131 il\u0259 apar\u0131lan t\u0259cr\u00fcb\u0259nin u\u011furlu n\u0259tic\u0259l\u0259r verdiyi a\u00e7\u0131qlansa da, \u00c7in h\u00f6kum\u0259ti \u00fcmumi \u00f6lk\u0259 s\u0259viyy\u0259sind\u0259 virtual yuan\u0131n t\u0259tbiqin\u0259 n\u0259 vaxt ba\u015flayaca\u011f\u0131n\u0131…<\/p>\n","protected":false},"author":2,"featured_media":588512,"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\/2023\/04\/38c479ebe2a04e97cd29b27e19858221.jpg",520,292,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/04\/38c479ebe2a04e97cd29b27e19858221.jpg",520,292,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/04\/38c479ebe2a04e97cd29b27e19858221.jpg",520,292,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/04\/38c479ebe2a04e97cd29b27e19858221-500x280.jpg",500,280,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/04\/38c479ebe2a04e97cd29b27e19858221.jpg",520,292,false],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/04\/38c479ebe2a04e97cd29b27e19858221.jpg",520,292,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/04\/38c479ebe2a04e97cd29b27e19858221.jpg",520,292,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/04\/38c479ebe2a04e97cd29b27e19858221.jpg",520,292,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/04\/38c479ebe2a04e97cd29b27e19858221-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2023\/04\/38c479ebe2a04e97cd29b27e19858221.jpg",520,292,false]},"rttpg_author":{"display_name":"V\u00fcsal Rafiqo\u011flu","author_link":"https:\/\/arantv.az\/?author=2"},"rttpg_comment":0,"rttpg_category":"G\u00fcnd\u0259m<\/a>","rttpg_excerpt":"Ekspert: \u201cAz\u0259rbaycan\u0131n indi \u0259sas i\u015fi qeyri-na\u011fd hesabla\u015fmalara ke\u00e7iddir\u201d D\u00fcnya iqtisadiyyat\u0131nda r\u0259q\u0259msalla\u015fma d\u0259rinl\u0259\u015fm\u0259kd\u0259dir. \u018fn b\u00f6y\u00fck iqtisadiyyatlarda maliyy\u0259 v\u0259 ticari \u0259m\u0259liyyatlarda r\u0259q\u0259msal h\u0259ll\u0259rd\u0259n istifad\u0259 s\u00fcr\u0259tl\u0259 geni\u015fl\u0259nir, r\u0259q\u0259msal hesabla\u015fma imkanlar\u0131n\u0131n geni\u015fl\u0259ndirilm\u0259si istiqam\u0259tind\u0259 \u00e7oxsayl\u0131 layih\u0259l\u0259r icra olunur. 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