{"id":776436,"date":"2024-12-23T19:05:12","date_gmt":"2024-12-23T15:05:12","guid":{"rendered":"https:\/\/arantv.az\/?p=776436"},"modified":"2024-12-23T19:05:12","modified_gmt":"2024-12-23T15:05:12","slug":"b%c9%99l%c9%99diyy%c9%99-vergil%c9%99ri-hara-x%c9%99rcl%c9%99nir-od%c9%99nilm%c9%99lidir-taninmis-v%c9%99kil-m%c9%99s%c9%99l%c9%99y%c9%99-aydinliq-g%c9%99tirdi","status":"publish","type":"post","link":"https:\/\/arantv.az\/?p=776436","title":{"rendered":"B\u0259l\u0259diyy\u0259 vergil\u0259ri hara x\u0259rcl\u0259nir; \u00f6d\u0259nilm\u0259lidir? -Tan\u0131nm\u0131\u015f v\u0259kil m\u0259s\u0259l\u0259y\u0259 ayd\u0131nl\u0131q g\u0259tirdi"},"content":{"rendered":"

B\u0259l\u0259diyy\u0259 vergil\u0259ri il\u0259 ba\u011fl\u0131 naraz\u0131l\u0131qlar var. V\u0259t\u0259nda\u015flara bildiri\u015fl\u0259r g\u00f6nd\u0259rilir v\u0259 istifad\u0259l\u0259rind\u0259 olan torpaq, \u00fcz\u0259rind\u0259ki \u0259mlak\u0131n vergisini \u00f6d\u0259m\u0259k t\u0259l\u0259b olunur. B\u0259l\u0259diyy\u0259 vergil\u0259ri \u00e7ox b\u00f6y\u00fck m\u0259bl\u0259\u011fl\u0259r olmasa da, naraz\u0131l\u0131\u011f\u0131n \u0259sas s\u0259b\u0259bi toplanan vergi qar\u015f\u0131l\u0131\u011f\u0131nda he\u00e7 bir i\u015f g\u00f6r\u00fclm\u0259m\u0259sidir. Vergi \u015f\u0259kilind\u0259 toplanan pullar\u0131n hara, nec\u0259 x\u0259rcl\u0259nm\u0259si bilinmir. Hesabatl\u0131l\u0131q yox s\u0259viyy\u0259sind\u0259dir. Olsa da, bel\u0259 hesabatlar\u0131n b\u0259l\u0259diyy\u0259 \u0259razisind\u0259 ya\u015fayan, vergi \u00f6d\u0259y\u0259nl\u0259rin g\u00f6z\u00fcnd\u0259n uzaq tutulur.<\/strong><\/p>\n

\u00dcst\u0259lik, b\u0259l\u0259diyy\u0259l\u0259rl\u0259 yana\u015f\u0131, m\u0259nzil istismar sah\u0259l\u0259ri (M\u0130S) d\u0259 pul y\u0131\u011f\u0131r.<\/p>\n

2011-ci ild\u0259 q\u0259bul olunan M\u0259nzil M\u0259c\u0259ll\u0259sind\u0259\u00a0 M\u0130S-l\u0259rl\u0259 ba\u011fl\u0131 m\u00fcdd\u0259a l\u0259\u011fv olunub v\u0259 onlar\u0131n f\u0259aliyy\u0259ti il\u0259 ba\u011fl\u0131 he\u00e7 bir qanuni \u0259sas yoxdur.<\/p>\n

M\u0259nzil istismar sah\u0259l\u0259rinin s\u0259lahiyy\u0259tinin \u0259sas hiss\u0259si yerli b\u0259l\u0259diyy\u0259l\u0259r\u0259, bir qismi is\u0259 icra hakimiyy\u0259tl\u0259rinin \u0259razi n\u00fcmay\u0259nd\u0259likl\u0259rin\u0259 h\u0259val\u0259 olunub. Amma h\u0259r m\u0259h\u0259ll\u0259nin m\u0259nzil istismar sah\u0259si d\u0259, b\u0259l\u0259diyy\u0259si d\u0259 var.<\/p>\n

Ekspertl\u0259r deyir ki, b\u0259l\u0259diyy\u0259l\u0259r v\u0259t\u0259nda\u015fdan vergi toplamaq \u00fc\u00e7\u00fcn \u0259vv\u0259lc\u0259 onunla m\u00fcvafiq m\u00fcqavil\u0259 ba\u011flamal\u0131d\u0131r. Sonra xidm\u0259t g\u00f6st\u0259rib vergil\u0259ri toplamal\u0131d\u0131r. \u0130ndiki halda is\u0259, b\u0259l\u0259diyy\u0259l\u0259rin f\u0259aliyy\u0259ti \u00fcmumiyy\u0259tl\u0259, n\u0259z\u0259r\u0259 \u00e7arpm\u0131r. S\u00f6hb\u0259t tullant\u0131lar\u0131n toplanmas\u0131ndan gedirs\u0259, bu i\u015fi d\u0259 \u0259sas\u0259n m\u0259nzil istismar sah\u0259l\u0259ri g\u00f6r\u00fcr.<\/p>\n

Qanunla sah\u0259si 30 m2-d\u0259n az olan birotaql\u0131 m\u0259nzill\u0259r\u0259 \u0259mlak vergisi tutulmamal\u0131d\u0131r. Lakin b\u0259l\u0259diyy\u0259l\u0259r istisnas\u0131z \u015f\u0259kild\u0259 vergi t\u0259l\u0259b edirl\u0259r. \u00dcmumilikd\u0259, b\u0259l\u0259diyy\u0259l\u0259r 2 n\u00f6v vergi toplay\u0131r – torpaq vergisi v\u0259 \u0259mlak vergisi. M\u0259nzilin \u00fcmumi sah\u0259sind\u0259n 30 m2 \u00e7\u0131x\u0131l\u0131r, bu hiss\u0259 vergiy\u0259 c\u0259lb olunmur, yerd\u0259 qalan h\u0259r kvadratmetr\u0259 40 q\u0259pik vergi m\u00fc\u0259yy\u0259n olunub.<\/p>\n

\u00c7oxm\u0259rt\u0259b\u0259li binalar\u0131n torpaq vergisin\u0259 c\u0259lb edilm\u0259si d\u0259 m\u00fcbahis\u0259lidir. Binalar\u0131n tikildiyi torpa\u011f\u0131n d\u00f6vl\u0259t\u0259, yoxsa b\u0259l\u0259diyy\u0259y\u0259 aid olmas\u0131 \u00e7ox vaxt bilinmir.<\/p>\n

V\u0259t\u0259nda\u015f\u0131n m\u0259nzili \u00f6z m\u00fclkiyy\u0259tind\u0259dirs\u0259, \u0259lind\u0259 bunu t\u0259sdiq ed\u0259n \u00e7\u0131xar\u0131\u015f\u0131 varsa, b\u0259l\u0259diyy\u0259y\u0259 torpaq vergisi verm\u0259si d\u0259 m\u00fcbahis\u0259 do\u011furur.<\/p>\n

Formal olaraq b\u0259l\u0259diyy\u0259 m\u00fcst\u0259qil qurumdur, icra hakimiyy\u0259tind\u0259n v\u0259 dig\u0259r d\u00f6vl\u0259t qurumlar\u0131ndan as\u0131l\u0131 deyil. Lakin reall\u0131q ba\u015fqad\u0131r. Bir \u00e7ox b\u0259l\u0259diyy\u0259 s\u0259drl\u0259rinin m\u00f6h\u00fcr-\u015ftamp\u0131 bel\u0259 \u00e7ox vaxt icra hakimiyy\u0259tl\u0259rind\u0259ki seyfl\u0259rd\u0259 saxlan\u0131l\u0131r. B\u0259l\u0259diyy\u0259l\u0259r icra hakimiyy\u0259tl\u0259rin\u0259 tabe olan \u201ckomxoz\u201ddan \u00e7ox da f\u0259rql\u0259nmir.<\/p>\n

Az\u0259rbaycan b\u0259l\u0259diyy\u0259l\u0259ri il\u0259 m\u0259s\u0259l\u0259n, T\u00fcrkiy\u0259 b\u0259l\u0259diyy\u0259l\u0259rinin m\u00fcqayis\u0259 bel\u0259 etm\u0259k g\u00fcl\u00fcncd\u00fcr.\u00a0 Qarda\u015f \u00f6lk\u0259d\u0259 v\u0259t\u0259nda\u015f\u0131n \u0259n etibar etdiyi qurum el\u0259 b\u0259l\u0259diyy\u0259dir. \u018fn b\u00f6y\u00fck \u015f\u0259h\u0259rl\u0259rd\u0259n tutmu\u015f \u0259razisi el\u0259 d\u0259 b\u00f6y\u00fck olmayan b\u00fct\u00fcn \u015f\u0259h\u0259r, k\u0259nd, q\u0259s\u0259b\u0259l\u0259ri b\u0259l\u0259diyy\u0259l\u0259r idar\u0259 edir. Az\u0259rbaycanda is\u0259 b\u0259l\u0259diyy\u0259 dey\u0259nd\u0259 a\u011fla g\u0259l\u0259n ilk torpaq satmaq v\u0259 vergi toplamaq d\u00fc\u015f\u00fcr.<\/p>\n

\u201cYerli (b\u0259l\u0259diyy\u0259) vergil\u0259r v\u0259 \u00f6d\u0259ni\u015fl\u0259r haqq\u0131nda\u201d Qanun 2001-ci ilin dekabr\u0131nda q\u00fcvv\u0259y\u0259 mins\u0259 d\u0259, onun t\u0259tbiqin\u0259 2015-ci ilin yanvar\u0131nda edil\u0259n d\u0259yi\u015fiklikl\u0259rd\u0259n sonra ba\u015flan\u0131l\u0131b. M\u0259nzil-kommunal istismar sah\u0259l\u0259rinin b\u0259l\u0259diyy\u0259l\u0259rin \u0259v\u0259zin\u0259 vergi toplamas\u0131 qanunsuzdur. \u00c7\u00fcnki qanunvericiliy\u0259 \u0259sas\u0259n, b\u0259l\u0259diyy\u0259l\u0259r yerli vergi v\u0259 \u00f6d\u0259ni\u015fl\u0259rin toplanmas\u0131n\u0131 t\u0259min etm\u0259k m\u0259qs\u0259dil\u0259 \u00f6z vergi xidm\u0259ti orqanlar\u0131n\u0131 yaratmal\u0131d\u0131r.<\/p>\n

\"\u018fkr\u0259m<\/p>\n

Tan\u0131nm\u0131\u015f v\u0259kil \u018fkr\u0259m H\u0259s\u0259nov\u00a0Musavat.com<\/strong>-a deyib ki, b\u0259l\u0259diyy\u0259l\u0259r bir \u00e7ox hallarda qanunda n\u0259z\u0259rd\u0259 tutulandan daha \u00e7ox m\u0259bl\u0259\u011fd\u0259 vergi y\u0131\u011f\u0131r:<\/p>\n

-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

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

\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

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

\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

\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:<\/p>\n

1) sosial m\u00fcdafi\u0259 v\u0259 sosial inki\u015faf,<\/p>\n

2) iqtisadi inki\u015faf,<\/p>\n

3) ekoloji.<\/p>\n

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?\u201d<\/p>\n","protected":false},"excerpt":{"rendered":"

B\u0259l\u0259diyy\u0259 vergil\u0259ri il\u0259 ba\u011fl\u0131 naraz\u0131l\u0131qlar var. V\u0259t\u0259nda\u015flara bildiri\u015fl\u0259r g\u00f6nd\u0259rilir v\u0259 istifad\u0259l\u0259rind\u0259 olan torpaq, \u00fcz\u0259rind\u0259ki \u0259mlak\u0131n vergisini \u00f6d\u0259m\u0259k t\u0259l\u0259b olunur. B\u0259l\u0259diyy\u0259 vergil\u0259ri \u00e7ox b\u00f6y\u00fck m\u0259bl\u0259\u011fl\u0259r olmasa da, naraz\u0131l\u0131\u011f\u0131n \u0259sas s\u0259b\u0259bi toplanan vergi qar\u015f\u0131l\u0131\u011f\u0131nda he\u00e7 bir i\u015f g\u00f6r\u00fclm\u0259m\u0259sidir. Vergi \u015f\u0259kilind\u0259 toplanan pullar\u0131n hara, nec\u0259 x\u0259rcl\u0259nm\u0259si bilinmir. Hesabatl\u0131l\u0131q yox s\u0259viyy\u0259sind\u0259dir. Olsa da, bel\u0259 hesabatlar\u0131n b\u0259l\u0259diyy\u0259 \u0259razisind\u0259 ya\u015fayan, vergi \u00f6d\u0259y\u0259nl\u0259rin g\u00f6z\u00fcnd\u0259n uzaq tutulur. \u00dcst\u0259lik, b\u0259l\u0259diyy\u0259l\u0259rl\u0259 yana\u015f\u0131, m\u0259nzil istismar sah\u0259l\u0259ri (M\u0130S) d\u0259 pul y\u0131\u011f\u0131r. 2011-ci ild\u0259 q\u0259bul olunan M\u0259nzil M\u0259c\u0259ll\u0259sind\u0259\u00a0 M\u0130S-l\u0259rl\u0259 ba\u011fl\u0131 m\u00fcdd\u0259a l\u0259\u011fv olunub v\u0259 onlar\u0131n f\u0259aliyy\u0259ti il\u0259 ba\u011fl\u0131 he\u00e7 bir qanuni \u0259sas yoxdur.…<\/p>\n","protected":false},"author":2,"featured_media":776437,"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\/2024\/12\/23a370c3eb7eb27d0c8474ac39da3187.jpg",620,356,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/12\/23a370c3eb7eb27d0c8474ac39da3187.jpg",620,356,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/12\/23a370c3eb7eb27d0c8474ac39da3187.jpg",620,356,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/12\/23a370c3eb7eb27d0c8474ac39da3187-500x280.jpg",500,280,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/12\/23a370c3eb7eb27d0c8474ac39da3187.jpg",620,356,false],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/12\/23a370c3eb7eb27d0c8474ac39da3187.jpg",620,356,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/12\/23a370c3eb7eb27d0c8474ac39da3187.jpg",620,356,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/12\/23a370c3eb7eb27d0c8474ac39da3187.jpg",620,356,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/12\/23a370c3eb7eb27d0c8474ac39da3187-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/12\/23a370c3eb7eb27d0c8474ac39da3187.jpg",620,356,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":"B\u0259l\u0259diyy\u0259 vergil\u0259ri il\u0259 ba\u011fl\u0131 naraz\u0131l\u0131qlar var. V\u0259t\u0259nda\u015flara bildiri\u015fl\u0259r g\u00f6nd\u0259rilir v\u0259 istifad\u0259l\u0259rind\u0259 olan torpaq, \u00fcz\u0259rind\u0259ki \u0259mlak\u0131n vergisini \u00f6d\u0259m\u0259k t\u0259l\u0259b olunur. B\u0259l\u0259diyy\u0259 vergil\u0259ri \u00e7ox b\u00f6y\u00fck m\u0259bl\u0259\u011fl\u0259r olmasa da, naraz\u0131l\u0131\u011f\u0131n \u0259sas s\u0259b\u0259bi toplanan vergi qar\u015f\u0131l\u0131\u011f\u0131nda he\u00e7 bir i\u015f g\u00f6r\u00fclm\u0259m\u0259sidir. Vergi \u015f\u0259kilind\u0259 toplanan pullar\u0131n hara, nec\u0259 x\u0259rcl\u0259nm\u0259si bilinmir. Hesabatl\u0131l\u0131q yox s\u0259viyy\u0259sind\u0259dir. Olsa da, bel\u0259 hesabatlar\u0131n b\u0259l\u0259diyy\u0259 \u0259razisind\u0259 ya\u015fayan, vergi…","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/776436"}],"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=776436"}],"version-history":[{"count":2,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/776436\/revisions"}],"predecessor-version":[{"id":776439,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/776436\/revisions\/776439"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/776437"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=776436"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=776436"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=776436"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}