\u00d6d\u0259ni\u015fl\u0259ri POS-terminalla deyil, kartdan-karta \u0259m\u0259liyyat\u0131 vasit\u0259sil\u0259 h\u0259yata ke\u00e7ir\u0259n sahibkarlar k\u00fctl\u0259vi \u015f\u0259kild\u0259 c\u0259rim\u0259l\u0259nirl\u0259r. Ekspertl\u0259r g\u00f6r\u00fcl\u0259n t\u0259dbirl\u0259rin kartdan karta k\u00f6\u00e7\u00fcrm\u0259l\u0259ri azaldaca\u011f\u0131 q\u0259na\u0259tind\u0259dirl\u0259r.<\/p>\n
“POS-terminal i\u015fl\u0259mir”, “POS-terminal\u0131n enerjisi bitib”, “texniki nasazl\u0131q yaran\u0131b” kimi c\u00fcml\u0259l\u0259rl\u0259 kartla \u00f6d\u0259ni\u015fi q\u0259bul etm\u0259y\u0259n sahibkarl\u0131q subyektl\u0259rinin i\u015fi \u00e7\u0259tinl\u0259\u015fib. Bel\u0259 ki, \u00f6d\u0259ni\u015fl\u0259ri POS-terminalla deyil, kartdan karta \u0259m\u0259liyyat\u0131 vasit\u0259sil\u0259 h\u0259yata ke\u00e7ir\u0259n sahibkarlar k\u00fctl\u0259vi \u015f\u0259kild\u0259 c\u0259rim\u0259l\u0259nirl\u0259r. \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259ti (DVX) Bak\u0131 \u015f\u0259h\u0259rind\u0259 kartdan-karta k\u00f6\u00e7\u00fcr\u00fclm\u0259sin\u0259 g\u00f6r\u0259 \u00e7oxsayl\u0131 vergi \u00f6d\u0259yicisin\u0259 maliyy\u0259 sanksiyalar\u0131 t\u0259tbiq edib. Sahibkarl\u0131q subyektl\u0259rin\u0259 protokollar t\u0259rtib olunub v\u0259 maliyy\u0259 sanksiyalar\u0131n\u0131n t\u0259tbiqi bar\u0259d\u0259 q\u0259rarlar q\u0259bul edilib.<\/p>\n
DVX-dan bildirilib ki, na\u011fds\u0131z v\u0259saitin q\u0259bulu yaln\u0131z POS-terminal vasit\u0259sil\u0259 h\u0259yata ke\u00e7irilm\u0259li v\u0259 bu zaman v\u0259t\u0259nda\u015flara POS-terminal\u0131n q\u0259bzi il\u0259 yana\u015f\u0131, n\u0259zar\u0259t-kassa aparat\u0131n\u0131n \u00e7eki d\u0259 t\u0259qdim edilm\u0259lidir. “\u0130stehlak\u00e7\u0131lar\u0131n h\u00fcquqlar\u0131n\u0131n m\u00fcdafi\u0259si haqq\u0131nda” qanuna uy\u011fun olaraq POS-terminallar\u0131n qura\u015fd\u0131r\u0131lmas\u0131, “Elektron ticar\u0259t haqq\u0131nda” qanuna \u0259sas\u0259n is\u0259 istehlak\u00e7\u0131lar\u0131n elektron \u00f6d\u0259ni\u015f etm\u0259k imkan\u0131n\u0131n yarad\u0131lmas\u0131 vergi \u00f6d\u0259yicil\u0259rinin birba\u015fa v\u0259zif\u0259l\u0259ridir.<\/p>\n
Maraql\u0131d\u0131r, bu c\u0259rim\u0259l\u0259r \u00f6lk\u0259d\u0259 kartdan karta \u0259m\u0259liyyatlar\u0131n\u0131n h\u0259cmini azalda bil\u0259rmi?<\/p>\n
“Kaspi” q\u0259zetinin m\u00f6vzuya dair m\u0259qal\u0259sini t\u0259qdim edirik.<\/p>\n
Vergi \u00f6d\u0259yicil\u0259ri bunun t\u0259r\u0259fdar\u0131 deyil<\/p>\n
Vergi \u00fczr\u0259 ekspert Mahmud Abasquliyev “Kaspi”y\u0259 a\u00e7\u0131qlamas\u0131nda bildirdi ki, “Na\u011fds\u0131z hesabla\u015fmalar haqq\u0131nda” qanunda bildirilir ki, iki vergi \u00f6d\u0259yicisi aras\u0131nda olan \u00f6d\u0259ni\u015fl\u0259r banklar v\u0259 \u00f6d\u0259ni\u015f terminallar\u0131 vasit\u0259sil\u0259 h\u0259yata ke\u00e7irilm\u0259lidir:<\/p>\n
“Y\u0259ni v\u0259t\u0259nda\u015f vergi \u00f6d\u0259yicisind\u0259n mal yaxud hans\u0131sa xidm\u0259ti al\u0131rsa, ald\u0131\u011f\u0131 mal\u0131n v\u0259 ya xidm\u0259tin m\u0259bl\u0259\u011fini POS-terminal vasit\u0259sil\u0259 \u00f6d\u0259y\u0259 bilm\u0259lidir. “\u0130stehlak\u00e7\u0131lar\u0131n h\u00fcquqlar\u0131n\u0131n m\u00fcdafi\u0259si haqq\u0131nda” qanunun yeddinci madd\u0259sind\u0259 bildirilir ki, al\u0131nan mallar 17 g\u00fcn \u0259rzind\u0259 n\u0259zar\u0259t-kassa aparat\u0131n\u0131n \u00e7eki \u0259sas\u0131nda d\u0259yi\u015fdiril\u0259 v\u0259 ya geri qaytar\u0131la bil\u0259r. Vergi \u00f6d\u0259yicil\u0259ri is\u0259 POS-terminalla \u00f6d\u0259ni\u015fin t\u0259r\u0259fdar\u0131 deyill\u0259r. \u00c7\u00fcnki POS-terminaldan istifad\u0259 etdikd\u0259, n\u0259zar\u0259t-kassa aparat\u0131n\u0131n q\u0259bzi d\u0259 v\u0259t\u0259nda\u015fa t\u0259qdim edilm\u0259lidir. Yeni n\u0259sil n\u0259zar\u0259t-kassa aparat\u0131 D\u00f6vl\u0259t Vergi Xidm\u0259tin\u0259 inteqrasiya olundu\u011fu \u00fc\u00e7\u00fcn qurum sahibkarl\u0131q subyektinin d\u00f6vriyy\u0259sini m\u00fc\u0259yy\u0259n ed\u0259 bilir”.<\/p>\n
Qeyri-leqal sat\u0131\u015f<\/p>\n
M\u00fct\u0259x\u0259ssis deyir ki, v\u0259t\u0259nda\u015f na\u011fds\u0131z \u00f6d\u0259ni\u015f ed\u0259rk\u0259n sahibkarl\u0131q subyektinin POS-terminal\u0131 t\u0259qdim etm\u0259m\u0259si qeyri-leqal sat\u0131\u015f hesab olunur:<\/p>\n
“Sahibkarlar qeyri-leqal sat\u0131\u015f\u0131 h\u0259yata ke\u00e7ir\u0259r\u0259k \u00f6zl\u0259ri \u00fc\u00e7\u00fcn g\u0259lir \u0259ld\u0259 etm\u0259y\u0259 \u00e7al\u0131\u015f\u0131r, bu da vergid\u0259n yay\u0131nma sxemini formala\u015fd\u0131r\u0131r. Buna g\u00f6r\u0259 d\u0259 Vergi M\u0259c\u0259ll\u0259sinin 58.7-ci madd\u0259sind\u0259 deyilir ki, \u0259hali il\u0259 pul hesablamalar\u0131nda, POS-terminal qura\u015fd\u0131r\u0131lmas\u0131ndan, istifad\u0259sind\u0259n, n\u0259zar\u0259t-kassa aparat\u0131n\u0131n q\u0259bzinin verilm\u0259sind\u0259n imtina ed\u0259n \u015f\u0259xsl\u0259r birinci d\u0259f\u0259 1 000 manat, t\u0259qvim ili \u0259rzind\u0259 ikinci d\u0259f\u0259 qaydan\u0131 pozduqda 3 000 manat, \u00fc\u00e7 v\u0259 daha \u00e7ox s\u0259hv\u0259 yol verdikd\u0259 6 000 manat c\u0259rim\u0259 olunurlar. Haz\u0131rda bununla ba\u011fl\u0131 DVX ciddi \u015f\u0259kild\u0259 yoxlamalar apar\u0131r, h\u0259tta b\u0259zi banklarda da kartdan karta \u00f6d\u0259ni\u015fl\u0259rd\u0259 komissiyalar tutulur. Bir m\u00fcdd\u0259t sonra kartdan karta \u0259m\u0259liyyatlar azalacaq v\u0259 d\u00f6vriyy\u0259 \u00e7oxalacaq”.<\/p>\n
Vergi m\u00fct\u0259x\u0259ssisi Anar Bayramov deyir ki, kartdan karta \u0259m\u0259liyyatlarla \u00f6d\u0259ni\u015fl\u0259ri q\u0259bul ed\u0259n vergi \u00f6d\u0259yicil\u0259rin\u0259 qar\u015f\u0131 maliyy\u0259 sanksiyalar\u0131 il\u0259 ba\u011fl\u0131 t\u0259dbirl\u0259r davam etdiril\u0259c\u0259k:<\/p>\n
“Bu, haz\u0131rda \u0259n aktual probleml\u0259rd\u0259ndir. G\u00f6r\u00fcl\u0259n t\u0259dbirl\u0259r art\u0131q b\u0259hr\u0259sini verir. \u018fvv\u0259ll\u0259r kassa aparat\u0131n\u0131n, POS-terminal\u0131n qura\u015fd\u0131r\u0131lmas\u0131 problem idis\u0259, bu sah\u0259d\u0259 ciddi n\u0259zar\u0259t t\u0259dbirl\u0259rind\u0259n sonra dem\u0259k olar ki, Bak\u0131 \u015f\u0259h\u0259ri \u00fczr\u0259 b\u00fct\u00fcn sahibkarl\u0131q subyektl\u0259rind\u0259 n\u0259zar\u0259t-kassa aparat\u0131 v\u0259 POS-terminallar qura\u015fd\u0131r\u0131l\u0131b. Lakin bu, problemin h\u0259lli dem\u0259k deyil. T\u0259\u0259ss\u00fcfl\u0259r olsun ki, POS-terminallar\u0131n qura\u015fd\u0131r\u0131lmas\u0131 vizual xarakter da\u015f\u0131y\u0131r v\u0259 b\u0259zi hallarda ki\u00e7ik sahibkarlar, h\u0259tta orta sahibkarlar bel\u0259, \u00f6d\u0259ni\u015fl\u0259ri qanunvericilikd\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada q\u0259bul etmirl\u0259r. Bu da ciddi \u015f\u0259kild\u0259 onlar\u0131n d\u00f6vriyy\u0259l\u0259rinin gizl\u0259dilm\u0259sin\u0259, vergid\u0259n yay\u0131nmalar\u0131na g\u0259tirib \u00e7\u0131xar\u0131r”.<\/p>\n
Kartdan karta \u00f6d\u0259ni\u015fl\u0259r son vaxtlar d\u0259b hal\u0131n\u0131 alm\u0131\u015fd\u0131<\/p>\n
M\u00fct\u0259x\u0259ssisin s\u00f6zl\u0259rin\u0259 g\u00f6r\u0259, kartdan karta \u00f6d\u0259ni\u015fl\u0259r son vaxtlar d\u0259b hal\u0131n\u0131 alm\u0131\u015fd\u0131, h\u0259tta b\u0259zi sat\u0131c\u0131lar pi\u015ftaxtalar\u0131n \u00f6n\u00fcnd\u0259 kart n\u00f6mr\u0259l\u0259rini yaz\u0131b, na\u011fds\u0131z \u00f6d\u0259m\u0259l\u0259rl\u0259 ba\u011fl\u0131 al\u0131c\u0131lar\u0131n\u0131 “m\u0259lumatland\u0131r\u0131rd\u0131lar”:<\/p>\n
“Biz d\u0259f\u0259l\u0259rl\u0259 kartdan karta \u00f6d\u0259ni\u015fl\u0259rin v\u0259t\u0259nda\u015flar \u00fc\u00e7\u00fcn t\u0259hl\u00fck\u0259li olmas\u0131 il\u0259 ba\u011fl\u0131 \u00e7\u0131x\u0131\u015flar edirdik. V\u0259t\u0259nda\u015f POS-terminal t\u0259l\u0259b ed\u0259rk\u0259n, ondan \u00f6d\u0259ni\u015fin karta k\u00f6\u00e7\u00fcr\u00fclm\u0259si t\u0259l\u0259b olunduqda “\u018fDV geri al” kimi onlar\u0131n xeyrin\u0259 olan layih\u0259l\u0259rd\u0259n istifad\u0259 ed\u0259 bilmir, h\u0259tta b\u0259zi hallarda \u00f6d\u0259ni\u015f al\u0131c\u0131n\u0131n bank hesab\u0131ndan \u00e7\u0131x\u0131r, amma texniki x\u0259ta oldu\u011fu \u00fc\u00e7\u00fcn qar\u015f\u0131 t\u0259r\u0259fin hesab\u0131na oturmur. Bu zaman al\u0131c\u0131dan pulu t\u0259krar \u00f6d\u0259m\u0259si t\u0259l\u0259b olunur v\u0259 al\u0131c\u0131 ikiqat ziyana d\u00fc\u015f\u00fcr. Bu prosesl\u0259r vergi orqanlar\u0131n\u0131 da ciddi \u015f\u0259kild\u0259 narahat edirdi, m\u0259hz bu s\u0259b\u0259bd\u0259n operativ t\u0259dbirl\u0259r h\u0259yata ke\u00e7irdil\u0259r”.<\/p>\n
N\u0259zar\u0259t t\u0259dbirl\u0259ri problemi h\u0259ll ed\u0259c\u0259kmi?<\/p>\n
B\u0259s g\u00f6r\u0259s\u0259n n\u0259zar\u0259t t\u0259dbirl\u0259ri problemi aradan qald\u0131racaqm\u0131? M\u00fct\u0259x\u0259ssis vur\u011fulay\u0131r ki, c\u0259za t\u0259dbirl\u0259ri problemin tam \u015f\u0259kild\u0259 aradan qald\u0131r\u0131lmas\u0131na nail olmayacaq: “Amma ciddi \u015f\u0259kild\u0259 azalmaya g\u0259tirib \u00e7\u0131xaracaq ki, biz bunu art\u0131q t\u0259cr\u00fcb\u0259d\u0259n d\u0259 g\u00f6r\u00fcr\u00fck. \u018fn az\u0131ndan, ma\u011fazalardan pi\u015ftaxtalardan art\u0131q h\u0259min kart hesablar\u0131 y\u0131\u011f\u0131\u015fd\u0131r\u0131l\u0131b. H\u0259m\u00e7inin POS-terminalla \u00f6d\u0259ni\u015f etm\u0259k ist\u0259y\u0259nd\u0259, maliyy\u0259 sanksiyas\u0131ndan \u00e7\u0259kindikl\u0259ri \u00fc\u00e7\u00fcn \u00f6d\u0259ni\u015fl\u0259ri q\u0259bul edirl\u0259r. T\u0259bii ki, m\u0259rk\u0259zd\u0259n k\u0259nara getdikc\u0259 n\u0259zar\u0259t t\u0259dbirl\u0259ri z\u0259ifl\u0259yir. Bu, h\u0259mi\u015f\u0259 bel\u0259 olur, \u015f\u0259h\u0259r m\u0259rk\u0259zl\u0259rind\u0259 n\u0259zar\u0259tin g\u00fccl\u00fc oldu\u011fu yerl\u0259rd\u0259 ciddi qanun pozuntular\u0131 olmur, amma n\u0259zar\u0259tin z\u0259if oldu\u011fu yerl\u0259rd\u0259 problem qalmaqda davam edir. Amma maliyy\u0259 sanksiyalar\u0131n\u0131n t\u0259tbiqi il\u0259 yana\u015f\u0131, al\u0131c\u0131lar\u0131n da na\u011fds\u0131z \u0259m\u0259liyyatlardan istifad\u0259 etm\u0259si \u00fc\u00e7\u00fcn g\u00f6r\u00fcl\u0259n stimulla\u015fd\u0131r\u0131c\u0131 t\u0259dbirl\u0259r bu c\u00fcr qanun pozuntular\u0131n\u0131n aradan qald\u0131r\u0131lmas\u0131na k\u00f6m\u0259k olacaq”.<\/p>\n","protected":false},"excerpt":{"rendered":"
\u00d6d\u0259ni\u015fl\u0259ri POS-terminalla deyil, kartdan-karta \u0259m\u0259liyyat\u0131 vasit\u0259sil\u0259 h\u0259yata ke\u00e7ir\u0259n sahibkarlar k\u00fctl\u0259vi \u015f\u0259kild\u0259 c\u0259rim\u0259l\u0259nirl\u0259r. Ekspertl\u0259r g\u00f6r\u00fcl\u0259n t\u0259dbirl\u0259rin kartdan karta k\u00f6\u00e7\u00fcrm\u0259l\u0259ri azaldaca\u011f\u0131 q\u0259na\u0259tind\u0259dirl\u0259r. “POS-terminal i\u015fl\u0259mir”, “POS-terminal\u0131n enerjisi bitib”, “texniki nasazl\u0131q yaran\u0131b” kimi c\u00fcml\u0259l\u0259rl\u0259 kartla \u00f6d\u0259ni\u015fi q\u0259bul etm\u0259y\u0259n sahibkarl\u0131q subyektl\u0259rinin i\u015fi \u00e7\u0259tinl\u0259\u015fib. Bel\u0259 ki, \u00f6d\u0259ni\u015fl\u0259ri POS-terminalla deyil, kartdan karta \u0259m\u0259liyyat\u0131 vasit\u0259sil\u0259 h\u0259yata ke\u00e7ir\u0259n sahibkarlar k\u00fctl\u0259vi \u015f\u0259kild\u0259 c\u0259rim\u0259l\u0259nirl\u0259r. \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259ti (DVX) Bak\u0131 \u015f\u0259h\u0259rind\u0259 kartdan-karta k\u00f6\u00e7\u00fcr\u00fclm\u0259sin\u0259 g\u00f6r\u0259 \u00e7oxsayl\u0131 vergi \u00f6d\u0259yicisin\u0259 maliyy\u0259 sanksiyalar\u0131 t\u0259tbiq edib. Sahibkarl\u0131q subyektl\u0259rin\u0259 protokollar t\u0259rtib olunub v\u0259 maliyy\u0259 sanksiyalar\u0131n\u0131n t\u0259tbiqi bar\u0259d\u0259 q\u0259rarlar q\u0259bul edilib. DVX-dan bildirilib ki, na\u011fds\u0131z v\u0259saitin…<\/p>\n","protected":false},"author":2,"featured_media":767676,"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\/11\/Ekran_sekli_2024-11-09_160034.png",588,364,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/11\/Ekran_sekli_2024-11-09_160034.png",588,364,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/11\/Ekran_sekli_2024-11-09_160034.png",588,364,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/11\/Ekran_sekli_2024-11-09_160034-500x280.png",500,280,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/11\/Ekran_sekli_2024-11-09_160034.png",588,364,false],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/11\/Ekran_sekli_2024-11-09_160034.png",588,364,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/11\/Ekran_sekli_2024-11-09_160034.png",588,364,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/11\/Ekran_sekli_2024-11-09_160034.png",588,364,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/11\/Ekran_sekli_2024-11-09_160034-240x172.png",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/11\/Ekran_sekli_2024-11-09_160034.png",588,364,false]},"rttpg_author":{"display_name":"V\u00fcsal Rafiqo\u011flu","author_link":"https:\/\/arantv.az\/?author=2"},"rttpg_comment":0,"rttpg_category":"C\u0259miyy\u0259t<\/a>","rttpg_excerpt":"\u00d6d\u0259ni\u015fl\u0259ri POS-terminalla deyil, kartdan-karta \u0259m\u0259liyyat\u0131 vasit\u0259sil\u0259 h\u0259yata ke\u00e7ir\u0259n sahibkarlar k\u00fctl\u0259vi \u015f\u0259kild\u0259 c\u0259rim\u0259l\u0259nirl\u0259r. Ekspertl\u0259r g\u00f6r\u00fcl\u0259n t\u0259dbirl\u0259rin kartdan karta k\u00f6\u00e7\u00fcrm\u0259l\u0259ri azaldaca\u011f\u0131 q\u0259na\u0259tind\u0259dirl\u0259r. “POS-terminal i\u015fl\u0259mir”, “POS-terminal\u0131n enerjisi bitib”, “texniki nasazl\u0131q yaran\u0131b” kimi c\u00fcml\u0259l\u0259rl\u0259 kartla \u00f6d\u0259ni\u015fi q\u0259bul etm\u0259y\u0259n sahibkarl\u0131q subyektl\u0259rinin i\u015fi \u00e7\u0259tinl\u0259\u015fib. Bel\u0259 ki, \u00f6d\u0259ni\u015fl\u0259ri POS-terminalla deyil, kartdan karta \u0259m\u0259liyyat\u0131 vasit\u0259sil\u0259 h\u0259yata ke\u00e7ir\u0259n sahibkarlar k\u00fctl\u0259vi \u015f\u0259kild\u0259 c\u0259rim\u0259l\u0259nirl\u0259r. \u0130qtisadiyyat Nazirliyi…","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/767675"}],"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=767675"}],"version-history":[{"count":1,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/767675\/revisions"}],"predecessor-version":[{"id":767677,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/767675\/revisions\/767677"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/767676"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=767675"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=767675"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=767675"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}