{"id":787565,"date":"2025-02-13T12:36:31","date_gmt":"2025-02-13T08:36:31","guid":{"rendered":"https:\/\/arantv.az\/?p=787565"},"modified":"2025-02-13T12:36:31","modified_gmt":"2025-02-13T08:36:31","slug":"bu-iscil%c9%99r%c9%99-bayramda-ikiqat-%c9%99m%c9%99khaqqi-veril%c9%99c%c9%99k","status":"publish","type":"post","link":"https:\/\/arantv.az\/?p=787565","title":{"rendered":"Bu i\u015f\u00e7il\u0259r\u0259 bayramda ikiqat \u0259m\u0259khaqq\u0131 veril\u0259c\u0259k"},"content":{"rendered":"<p><strong>Az\u0259rbaycanda i\u015f g\u00fcn\u00fc hesab olunmayan bayram g\u00fcnl\u0259rind\u0259 i\u015f\u00e7il\u0259rin i\u015f\u0259 c\u0259lb edilm\u0259si qada\u011fan olunsa da, m\u00fc\u0259yy\u0259n istisnalar m\u00f6vcuddur. Bu istisnalar fasil\u0259siz istehsalatlar, ticar\u0259t, ictimai ia\u015f\u0259, rabit\u0259, n\u0259qliyyat v\u0259 dig\u0259r xidm\u0259t m\u00fc\u0259ssis\u0259l\u0259rind\u0259 \u00e7al\u0131\u015fan i\u015f\u00e7il\u0259r\u0259 \u015famil edilir.\u00a0Qar\u015f\u0131dan g\u0259l\u0259n Novruz v\u0259 Qurban bayramlar\u0131 da i\u015f g\u00fcn\u00fc hesab olunmayan r\u0259smi bayram g\u00fcnl\u0259ri siyah\u0131s\u0131ndad\u0131r.\u00a0<\/strong><\/p>\n<p><strong><em>B\u0259s bayram g\u00fcnl\u0259ri \u00e7al\u0131\u015fan i\u015f\u00e7il\u0259rin maa\u015f\u0131 nec\u0259 hesablan\u0131r?<\/em><\/strong><\/p>\n<p>H\u00fcquq\u015f\u00fcnas Ramil S\u00fcleymanovun Ajans.az-a verdiyi a\u00e7\u0131qlamaya g\u00f6r\u0259, \u018fm\u0259k M\u0259c\u0259ll\u0259sinin 164.1-ci madd\u0259sin\u0259 \u0259sas\u0259n, qeyri-i\u015f g\u00fcnl\u0259rind\u0259 i\u015f\u0259 c\u0259lb olunan i\u015f\u00e7il\u0259r\u0259 \u0259lav\u0259 \u0259m\u0259khaqq\u0131 \u00f6d\u0259nilm\u0259lidir. Onun s\u00f6zl\u0259rin\u0259 g\u00f6r\u0259, i\u015f\u0259g\u00f6t\u00fcr\u0259nl\u0259r bu qaydalara \u0259m\u0259l etm\u0259dikd\u0259, qanun pozuntusu kimi m\u0259suliyy\u0259t\u0259 c\u0259lb olunurlar:<\/p>\n<p>&#8220;Qeyri-i\u015f g\u00fcnl\u0259rind\u0259 i\u015fl\u0259y\u0259n i\u015f\u00e7il\u0259r\u0259 \u00f6d\u0259nil\u0259n \u0259m\u0259khaqq\u0131, onlar\u0131n g\u00fcnd\u0259lik tarif maa\u015f\u0131n\u0131n \u0259n az\u0131 iki mislind\u0259n a\u015fa\u011f\u0131 olmamal\u0131d\u0131r.<br \/>\n\u018fg\u0259r \u0259m\u0259khaqq\u0131 i\u015f\u0259muzd qaydada \u00f6d\u0259nilirs\u0259, bu halda i\u015f\u0259muzd qiym\u0259tl\u0259rind\u0259n a\u015fa\u011f\u0131 olmamaq \u015f\u0259rtil\u0259 \u0259m\u0259khaqq\u0131 hesablanmal\u0131d\u0131r.<br \/>\n\u0130\u015f\u00e7il\u0259r ayl\u0131q i\u015f vaxt\u0131 \u00e7\u0259r\u00e7iv\u0259sind\u0259 art\u0131q i\u015f g\u00f6r\u00fcbl\u0259rs\u0259 v\u0259 ya i\u015f\u0259 \u0259lav\u0259 olaraq c\u0259lb edilibl\u0259rs\u0259, onlara maa\u015flar\u0131ndan \u0259lav\u0259, h\u0259min g\u00fcn \u00fc\u00e7\u00fcn g\u00fcnd\u0259lik maa\u015flar\u0131n\u0131n ikiqat\u0131 h\u0259cmind\u0259 \u00f6d\u0259ni\u015f edilm\u0259lidir&#8221;.<\/p>\n<p><img loading=\"lazy\" src=\"https:\/\/sonxeber.az\/uploads\/img-20241229-wa0100.jpg\" alt=\"\u201cKad\u0131rovun q\u0259hr\u0259man kimi q\u0259l\u0259m\u0259 verdiyi \u015f\u0259xs Az\u0259rbaycan d\u00f6vl\u0259ti \u00fc\u00e7\u00fcn qatildir\u201d - Ramil S\u00fcleymanov\" width=\"836\" height=\"558\" \/><\/p>\n<p><strong>Ramil S\u00fcleymanov vur\u011fulay\u0131b ki, i\u015f\u00e7il\u0259rin maa\u015flar\u0131 d\u00fczg\u00fcn hesablanmad\u0131qda v\u0259 ya qanunla m\u00fc\u0259yy\u0259n edilmi\u015f \u0259lav\u0259 \u0259m\u0259khaqq\u0131 \u00f6d\u0259nilm\u0259dikd\u0259, Az\u0259rbaycan Respublikas\u0131n\u0131n \u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259sinin 192.4-c\u00fc madd\u0259sin\u0259 \u0259sas\u0259n m\u0259suliyy\u0259t n\u0259z\u0259rd\u0259 tutulur:<\/strong><\/p>\n<p>&#8220;\u0130\u015f\u0259g\u00f6t\u00fcr\u0259n v\u0259 ya v\u0259zif\u0259li \u015f\u0259xs qeyri-i\u015f g\u00fcnl\u0259rind\u0259 i\u015f\u0259 c\u0259lb olunan i\u015f\u00e7il\u0259r\u0259 \u0259m\u0259khaqq\u0131n\u0131 ikiqat qaydada \u00f6d\u0259m\u0259dikd\u0259, 700 manatdan 1500 manata q\u0259d\u0259r inzibati qaydada c\u0259rim\u0259l\u0259nir. \u0130\u015f\u00e7il\u0259r qeyri-i\u015f g\u00fcnl\u0259rind\u0259 i\u015f\u0259 \u00e7a\u011f\u0131r\u0131ld\u0131qda \u0259m\u0259khaqq\u0131n\u0131n \u0259lav\u0259 hesablanmas\u0131n\u0131 t\u0259l\u0259b ed\u0259 bil\u0259rl\u0259r. \u018fg\u0259r \u0259m\u0259khaqq\u0131 d\u00fczg\u00fcn \u00f6d\u0259nilm\u0259zs\u0259, bu bar\u0259d\u0259 m\u00fcvafiq d\u00f6vl\u0259t orqanlar\u0131na m\u00fcraci\u0259t ed\u0259 bil\u0259rl\u0259r&#8221;.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Az\u0259rbaycanda i\u015f g\u00fcn\u00fc hesab olunmayan bayram g\u00fcnl\u0259rind\u0259 i\u015f\u00e7il\u0259rin i\u015f\u0259 c\u0259lb edilm\u0259si qada\u011fan olunsa da, m\u00fc\u0259yy\u0259n istisnalar m\u00f6vcuddur. Bu istisnalar fasil\u0259siz istehsalatlar, ticar\u0259t, ictimai ia\u015f\u0259, rabit\u0259, n\u0259qliyyat v\u0259 dig\u0259r xidm\u0259t m\u00fc\u0259ssis\u0259l\u0259rind\u0259 \u00e7al\u0131\u015fan i\u015f\u00e7il\u0259r\u0259 \u015famil edilir.\u00a0Qar\u015f\u0131dan g\u0259l\u0259n Novruz v\u0259 Qurban bayramlar\u0131 da i\u015f g\u00fcn\u00fc hesab olunmayan r\u0259smi bayram g\u00fcnl\u0259ri siyah\u0131s\u0131ndad\u0131r.\u00a0 B\u0259s bayram g\u00fcnl\u0259ri \u00e7al\u0131\u015fan i\u015f\u00e7il\u0259rin maa\u015f\u0131 nec\u0259 hesablan\u0131r? H\u00fcquq\u015f\u00fcnas Ramil S\u00fcleymanovun Ajans.az-a verdiyi a\u00e7\u0131qlamaya g\u00f6r\u0259, \u018fm\u0259k M\u0259c\u0259ll\u0259sinin 164.1-ci madd\u0259sin\u0259 \u0259sas\u0259n, qeyri-i\u015f g\u00fcnl\u0259rind\u0259 i\u015f\u0259 c\u0259lb olunan i\u015f\u00e7il\u0259r\u0259 \u0259lav\u0259 \u0259m\u0259khaqq\u0131 \u00f6d\u0259nilm\u0259lidir. Onun s\u00f6zl\u0259rin\u0259 g\u00f6r\u0259, i\u015f\u0259g\u00f6t\u00fcr\u0259nl\u0259r bu qaydalara \u0259m\u0259l etm\u0259dikd\u0259, qanun pozuntusu kimi m\u0259suliyy\u0259t\u0259 c\u0259lb&hellip;<\/p>\n","protected":false},"author":2,"featured_media":787566,"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\/2025\/02\/9a91bb2bf9ca23a3f96275c8a8ebe6fd.jpg",830,466,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/02\/9a91bb2bf9ca23a3f96275c8a8ebe6fd.jpg",830,466,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/02\/9a91bb2bf9ca23a3f96275c8a8ebe6fd.jpg",830,466,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/02\/9a91bb2bf9ca23a3f96275c8a8ebe6fd-500x280.jpg",500,280,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/02\/9a91bb2bf9ca23a3f96275c8a8ebe6fd-650x365.jpg",650,365,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/02\/9a91bb2bf9ca23a3f96275c8a8ebe6fd.jpg",640,359,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/02\/9a91bb2bf9ca23a3f96275c8a8ebe6fd.jpg",830,466,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/02\/9a91bb2bf9ca23a3f96275c8a8ebe6fd.jpg",830,466,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/02\/9a91bb2bf9ca23a3f96275c8a8ebe6fd-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/02\/9a91bb2bf9ca23a3f96275c8a8ebe6fd.jpg",830,466,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":"Az\u0259rbaycanda i\u015f g\u00fcn\u00fc hesab olunmayan bayram g\u00fcnl\u0259rind\u0259 i\u015f\u00e7il\u0259rin i\u015f\u0259 c\u0259lb edilm\u0259si qada\u011fan olunsa da, m\u00fc\u0259yy\u0259n istisnalar m\u00f6vcuddur. Bu istisnalar fasil\u0259siz istehsalatlar, ticar\u0259t, ictimai ia\u015f\u0259, rabit\u0259, n\u0259qliyyat v\u0259 dig\u0259r xidm\u0259t m\u00fc\u0259ssis\u0259l\u0259rind\u0259 \u00e7al\u0131\u015fan i\u015f\u00e7il\u0259r\u0259 \u015famil edilir.\u00a0Qar\u015f\u0131dan g\u0259l\u0259n Novruz v\u0259 Qurban bayramlar\u0131 da i\u015f g\u00fcn\u00fc hesab olunmayan r\u0259smi bayram g\u00fcnl\u0259ri siyah\u0131s\u0131ndad\u0131r.\u00a0 B\u0259s bayram g\u00fcnl\u0259ri \u00e7al\u0131\u015fan i\u015f\u00e7il\u0259rin maa\u015f\u0131 nec\u0259&hellip;","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/787565"}],"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=787565"}],"version-history":[{"count":1,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/787565\/revisions"}],"predecessor-version":[{"id":787567,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/787565\/revisions\/787567"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/787566"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=787565"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=787565"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=787565"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}