{"id":764862,"date":"2024-10-28T15:39:58","date_gmt":"2024-10-28T11:39:58","guid":{"rendered":"https:\/\/arantv.az\/?p=764862"},"modified":"2024-10-28T15:39:58","modified_gmt":"2024-10-28T11:39:58","slug":"b%c9%99l%c9%99diyy%c9%99l%c9%99rin-vergi-yigimi-bu-s%c9%99b%c9%99bd%c9%99n-qanunsuzdur-m%c9%99shur-v%c9%99kil-aciqladi","status":"publish","type":"post","link":"https:\/\/arantv.az\/?p=764862","title":{"rendered":"B\u0259l\u0259diyy\u0259l\u0259rin vergi y\u0131\u011f\u0131m\u0131 bu s\u0259b\u0259bd\u0259n qanunsuzdur &#8211; m\u0259\u015fhur v\u0259kil a\u00e7\u0131qlad\u0131"},"content":{"rendered":"<p><strong>M\u0259\u015fhur v\u0259kil \u018fkr\u0259m H\u0259s\u0259nov b\u0259l\u0259diyy\u0259l\u0259rin \u0259halid\u0259n y\u0131\u011f\u0131lan verginin hara v\u0259 nec\u0259 x\u0259rcl\u0259nm\u0259si il\u0259 ba\u011fl\u0131 fikirl\u0259rini payla\u015f\u0131b. Musavat.com x\u0259b\u0259r verir ki, \u018fkr\u0259m H\u0259s\u0259nov \u00f6z\u00fcn\u00fcn facebook divar\u0131nda b\u0259l\u0259diyy\u0259l\u0259rin bir \u00e7ox hallarda qanunda n\u0259z\u0259rd\u0259 tutulandan daha \u00e7ox m\u0259bl\u0259\u011fd\u0259 vergi y\u0131\u011fd\u0131qlar\u0131n\u0131 vur\u011fulay\u0131b.<\/strong><\/p>\n<p>H\u0259min statusu t\u0259qdim edirik:<\/p>\n<p>-Son zamanlar b\u0259l\u0259diyy\u0259l\u0259r torpaq m\u00fclkiyy\u0259t\u00e7il\u0259rind\u0259n torpaq vergisinin, bina v\u0259 m\u0259nzil m\u00fclkiyy\u0259t\u00e7il\u0259rind\u0259n is\u0259 \u0259mlak vergisinin \u00f6d\u0259nilm\u0259sini t\u0259l\u0259b edirl\u0259r. H\u0259tta b\u0259z\u0259n qanunsuz olaraq icra m\u0259murlar\u0131 vasit\u0259sil\u0259 h\u0259min vergil\u0259ri tuturlar da (bir \u00e7ox hallarda qanunda n\u0259z\u0259rd\u0259 tutulandan daha \u00e7ox m\u0259bl\u0259\u011fd\u0259).<\/p>\n<p>D\u00fczd\u00fcr, Vergi M\u0259c\u0259ll\u0259sinin 8-ci madd\u0259sin\u0259 g\u00f6r\u0259 b\u0259l\u0259diyy\u0259 vergil\u0259rin\u0259 fiziki \u015f\u0259xsl\u0259rin torpaq v\u0259 \u0259mlak vergisi aiddir. M\u0259c\u0259ll\u0259d\u0259 h\u0259min vergil\u0259rin d\u0259r\u0259c\u0259l\u0259ri d\u0259 t\u0259sbit edilib. Amma 4.4-c\u00fc madd\u0259d\u0259 o da vur\u011fulan\u0131b ki, b\u0259l\u0259diyy\u0259 vergil\u0259rinin d\u0259r\u0259c\u0259l\u0259ri vergi qanunvericiliyind\u0259 t\u0259sbit edilmi\u015f h\u0259dl\u0259r daxilind\u0259 m\u00fc\u0259yy\u0259n edilir (\u201cYerli (b\u0259l\u0259diyy\u0259) vergil\u0259r v\u0259 \u00f6d\u0259ni\u015fl\u0259r haqq\u0131nda\u201d Qanunun 10-cu madd\u0259sind\u0259 d\u0259 bel\u0259 m\u00fcdd\u0259a var). Ba\u015fqa s\u00f6zl\u0259, h\u0259r b\u0259l\u0259diyy\u0259 \u0259razisind\u0259 tutulan verginin d\u0259r\u0259c\u0259sini m\u00fc\u0259yy\u0259n etm\u0259lidir. B\u0259l\u0259diyy\u0259l\u0259r bunu hans\u0131 h\u00fcquqi aktda m\u00fc\u0259yy\u0259n etm\u0259lidir?<\/p>\n<p>\u201cNormativ h\u00fcquqi aktlar haqq\u0131nda\u201d Konstitusiya Qanununun 1.0.3-c\u00fc v\u0259 4.1.6-c\u0131 madd\u0259l\u0259rin\u0259 \u0259sas\u0259n b\u0259l\u0259diyy\u0259l\u0259rin \u0259hali \u00fc\u00e7\u00fcn m\u0259cburi q\u0259rarlar\u0131 normativ xarakterli akt formas\u0131nda r\u0259smil\u0259\u015fdirilm\u0259lidir. O c\u00fcml\u0259d\u0259n h\u0259min akt 78-ci madd\u0259y\u0259 uy\u011fun olaraq H\u00fcquqi Aktlar\u0131n D\u00f6vl\u0259t Reyestrin\u0259 daxil edilm\u0259lidir. Lakin Az\u0259rbaycan b\u0259l\u0259diyy\u0259l\u0259rinin indiy\u0259d\u0259k h\u0259min Reyestr\u0259 daxil etdikl\u0259ri bir akt var \u2013 nizamnam\u0259l\u0259ri.<\/p>\n<p>Bel\u0259likl\u0259, Vergi M\u0259c\u0259ll\u0259si yerli (b\u0259l\u0259diyy\u0259) vergil\u0259rini n\u0259z\u0259rd\u0259 tutsa da, h\u0259tta onlar\u0131n yuxar\u0131 h\u0259ddini d\u0259 m\u00fc\u0259yy\u0259n ets\u0259 d\u0259, b\u0259l\u0259diyy\u0259l\u0259r s\u0131rf \u00f6zl\u0259rin\u0259 m\u00fcnasib\u0259td\u0259 bu c\u00fcr vergil\u0259ri normativ xarakterli aktlar\u0131nda t\u0259sbit etm\u0259mi\u015fl\u0259r. Buna g\u00f6r\u0259 d\u0259 v\u0259t\u0259nda\u015flar h\u0259min vergini \u00f6d\u0259m\u0259diyi t\u0259qdird\u0259 b\u0259l\u0259diyy\u0259l\u0259r qanuni al\u0259tl\u0259rl\u0259 he\u00e7 n\u0259 ed\u0259 bilm\u0259zl\u0259r. V\u0259t\u0259nda\u015f b\u0259l\u0259diyy\u0259nin normativ xarakterli akt\u0131n\u0131n m\u00f6vcud olmad\u0131\u011f\u0131 s\u0259b\u0259bind\u0259n m\u0259suliyy\u0259t\u0259 c\u0259lb oluna bilm\u0259z.<\/p>\n<p>\u018fn \u0259sas\u0131 is\u0259 \u0259halid\u0259n y\u0131\u011f\u0131lan vergil\u0259rin n\u0259y\u0259 v\u0259 nec\u0259 x\u0259rcl\u0259nm\u0259si nam\u0259lumdur. B\u0259l\u0259diyy\u0259l\u0259r he\u00e7 k\u0259s\u0259, n\u0259 d\u00f6vl\u0259t\u0259, n\u0259 d\u0259 ictimaiyy\u0259t\u0259 hesabat vermir. \u201cD\u00f6vl\u0259t sat\u0131nalmalar\u0131 haqq\u0131nda\u201d Qanun da onlara aid olmad\u0131\u011f\u0131 \u00fc\u00e7\u00fcn b\u0259l\u0259diyy\u0259l\u0259r y\u0131\u011f\u0131lan pulu ist\u0259diyi kimi x\u0259rcl\u0259yirl\u0259r. M\u0259lumdur ki, faktiki olaraq b\u0259l\u0259diyy\u0259l\u0259r yerli icra hakimiyy\u0259ti ba\u015f\u00e7\u0131lar\u0131na tabedir. Zat\u0259n b\u0259l\u0259diyy\u0259ni \u201cse\u00e7dir\u0259n\u201d d\u0259 icra ba\u015f\u00e7\u0131lar\u0131d\u0131r. Buna g\u00f6r\u0259 d\u0259 ortada k\u00fclli miqdarda m\u0259bl\u0259\u011fl\u0259rin n\u0259zar\u0259tsiz-filans\u0131z ba\u015f\u0131na da\u015f sal\u0131nmas\u0131 fakt\u0131 var. Prokurorluq orqanlar\u0131 ist\u0259nil\u0259n b\u0259l\u0259diyy\u0259d\u0259 yoxlama aparsa, b\u00f6y\u00fck ehtimalla xeyli maliyy\u0259 pozuntusu \u00fcz\u0259 \u00e7\u0131xacaq.<\/p>\n<p>\u00dcst\u0259lik b\u0259l\u0259diyy\u0259l\u0259rin real f\u0259aliyy\u0259ti d\u0259 yoxdur. N\u0259 il\u0259 m\u0259\u015f\u011fuldurlar? Konstitusiyan\u0131n 144-c\u00fc madd\u0259sin\u0259 \u0259sas\u0259n b\u0259l\u0259diyy\u0259l\u0259r \u0259n az\u0131 3 yerli proqram q\u0259bul v\u0259 icra etm\u0259lidirl\u0259r:<br \/>\n1) sosial m\u00fcdafi\u0259 v\u0259 sosial inki\u015faf, 2) iqtisadi inki\u015faf, 3) ekoloji. He\u00e7 olmasa bir b\u0259l\u0259diyy\u0259 q\u0259bul edibmi bu proqramlar\u0131? Yoxsa ancaq yerli icra hakimiyy\u0259tinin r\u0259hb\u0259rliyi il\u0259 \u0259halid\u0259n y\u0131\u011f\u0131lan verginin ba\u015f\u0131na da\u015f salma\u011f\u0131 bacar\u0131rlar?<\/p>\n<p><strong>E.M\u018fMM\u018fD\u018fLIYEV,<\/strong><br \/>\n<strong>Musavat.com<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u0259\u015fhur v\u0259kil \u018fkr\u0259m H\u0259s\u0259nov b\u0259l\u0259diyy\u0259l\u0259rin \u0259halid\u0259n y\u0131\u011f\u0131lan verginin hara v\u0259 nec\u0259 x\u0259rcl\u0259nm\u0259si il\u0259 ba\u011fl\u0131 fikirl\u0259rini payla\u015f\u0131b. Musavat.com x\u0259b\u0259r verir ki, \u018fkr\u0259m H\u0259s\u0259nov \u00f6z\u00fcn\u00fcn facebook divar\u0131nda b\u0259l\u0259diyy\u0259l\u0259rin bir \u00e7ox hallarda qanunda n\u0259z\u0259rd\u0259 tutulandan daha \u00e7ox m\u0259bl\u0259\u011fd\u0259 vergi y\u0131\u011fd\u0131qlar\u0131n\u0131 vur\u011fulay\u0131b. H\u0259min statusu t\u0259qdim edirik: -Son zamanlar b\u0259l\u0259diyy\u0259l\u0259r torpaq m\u00fclkiyy\u0259t\u00e7il\u0259rind\u0259n torpaq vergisinin, bina v\u0259 m\u0259nzil m\u00fclkiyy\u0259t\u00e7il\u0259rind\u0259n is\u0259 \u0259mlak vergisinin \u00f6d\u0259nilm\u0259sini t\u0259l\u0259b edirl\u0259r. H\u0259tta b\u0259z\u0259n qanunsuz olaraq icra m\u0259murlar\u0131 vasit\u0259sil\u0259 h\u0259min vergil\u0259ri tuturlar da (bir \u00e7ox hallarda qanunda n\u0259z\u0259rd\u0259 tutulandan daha \u00e7ox m\u0259bl\u0259\u011fd\u0259). D\u00fczd\u00fcr, Vergi M\u0259c\u0259ll\u0259sinin 8-ci madd\u0259sin\u0259 g\u00f6r\u0259 b\u0259l\u0259diyy\u0259 vergil\u0259rin\u0259 fiziki \u015f\u0259xsl\u0259rin torpaq&hellip;<\/p>\n","protected":false},"author":2,"featured_media":764863,"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\/2024\/10\/e811cb484505c486b30fc337b0bc166c.jpg",830,467,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/10\/e811cb484505c486b30fc337b0bc166c.jpg",830,467,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/10\/e811cb484505c486b30fc337b0bc166c.jpg",830,467,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/10\/e811cb484505c486b30fc337b0bc166c-500x280.jpg",500,280,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/10\/e811cb484505c486b30fc337b0bc166c-649x365.jpg",649,365,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/10\/e811cb484505c486b30fc337b0bc166c.jpg",640,360,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/10\/e811cb484505c486b30fc337b0bc166c.jpg",830,467,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/10\/e811cb484505c486b30fc337b0bc166c.jpg",830,467,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/10\/e811cb484505c486b30fc337b0bc166c-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/10\/e811cb484505c486b30fc337b0bc166c.jpg",830,467,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":"M\u0259\u015fhur v\u0259kil \u018fkr\u0259m H\u0259s\u0259nov b\u0259l\u0259diyy\u0259l\u0259rin \u0259halid\u0259n y\u0131\u011f\u0131lan verginin hara v\u0259 nec\u0259 x\u0259rcl\u0259nm\u0259si il\u0259 ba\u011fl\u0131 fikirl\u0259rini payla\u015f\u0131b. Musavat.com x\u0259b\u0259r verir ki, \u018fkr\u0259m H\u0259s\u0259nov \u00f6z\u00fcn\u00fcn facebook divar\u0131nda b\u0259l\u0259diyy\u0259l\u0259rin bir \u00e7ox hallarda qanunda n\u0259z\u0259rd\u0259 tutulandan daha \u00e7ox m\u0259bl\u0259\u011fd\u0259 vergi y\u0131\u011fd\u0131qlar\u0131n\u0131 vur\u011fulay\u0131b. H\u0259min statusu t\u0259qdim edirik: -Son zamanlar b\u0259l\u0259diyy\u0259l\u0259r torpaq m\u00fclkiyy\u0259t\u00e7il\u0259rind\u0259n torpaq vergisinin, bina v\u0259 m\u0259nzil m\u00fclkiyy\u0259t\u00e7il\u0259rind\u0259n is\u0259 \u0259mlak&hellip;","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/764862"}],"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=764862"}],"version-history":[{"count":2,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/764862\/revisions"}],"predecessor-version":[{"id":764865,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/764862\/revisions\/764865"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/764863"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=764862"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=764862"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=764862"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}