{"id":798040,"date":"2025-04-07T17:33:00","date_gmt":"2025-04-07T13:33:00","guid":{"rendered":"https:\/\/arantv.az\/?p=798040"},"modified":"2025-04-07T17:33:00","modified_gmt":"2025-04-07T13:33:00","slug":"%c9%99m%c9%99k-muqavil%c9%99si-baglamadan-is%c9%99-gotur%c9%99n-vergi-od%c9%99yicisini-hansi-c%c9%99za-gozl%c9%99yir","status":"publish","type":"post","link":"https:\/\/arantv.az\/?p=798040","title":{"rendered":"\u018fm\u0259k m\u00fcqavil\u0259si ba\u011flamadan i\u015f\u0259 g\u00f6t\u00fcr\u0259n vergi \u00f6d\u0259yicisini hans\u0131 c\u0259za g\u00f6zl\u0259yir?"},"content":{"rendered":"

Son zamanlar i\u015f\u00e7il\u0259rl\u0259 \u0259m\u0259k m\u00fcqavil\u0259si ba\u011flamadan onlar\u0131 i\u015f g\u00f6t\u00fcr\u0259n m\u00fc\u0259ssis\u0259l\u0259rin say\u0131 \u00e7oxal\u0131b.<\/p>\n

B\u0259s qanunla bu sahibkarlar\u0131 hans\u0131 c\u0259za g\u00f6zl\u0259yir?<\/p>\n

M\u00f6vzu il\u0259 ba\u011fl\u0131\u00a0BiG.AZ<\/a>-a dan\u0131\u015fan v\u0259kil R\u0259\u015fad \u018fliyev bildirib ki, Az\u0259rbaycan Respublikas\u0131n\u0131n \u018fm\u0259k M\u0259c\u0259ll\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada \u0259m\u0259k m\u00fcqavil\u0259si (kontrakt\u0131) h\u00fcquqi q\u00fcvv\u0259y\u0259 minm\u0259d\u0259n i\u015f\u0259g\u00f6t\u00fcr\u0259n t\u0259r\u0259find\u0259n fiziki \u015f\u0259xsl\u0259ri h\u0259r hans\u0131 i\u015fl\u0259rin (xidm\u0259tl\u0259rin) yerin\u0259 yetirilm\u0259sin\u0259 c\u0259lb edilm\u0259si \u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259sinin 192.1-ci madd\u0259si il\u0259 inzibati m\u0259suliyy\u0259t yarad\u0131r. Bu \u0259m\u0259l\u0259 yol vermi\u015f fiziki \u015f\u0259xsl\u0259r min manatdan iki min manatad\u0259k m\u0259bl\u0259\u011fd\u0259, v\u0259zif\u0259li \u015f\u0259xsl\u0259r \u00fc\u00e7 min manatdan be\u015f min manatad\u0259k m\u0259bl\u0259\u011fd\u0259, h\u00fcquqi \u015f\u0259xsl\u0259r iyirmi min manatdan iyirmi be\u015f min manatad\u0259k m\u0259bl\u0259\u011fd\u0259 c\u0259rim\u0259 edilir:
\n\"\u018fm\u0259k“\u018fm\u0259k m\u00fcqavil\u0259si bildiri\u015fi olmadan xeyli sayda, y\u0259ni on n\u0259f\u0259r v\u0259 ondan \u00e7ox i\u015f\u00e7inin \u0259m\u0259y\u0259 c\u0259lb edilm\u0259si is\u0259 cinay\u0259t m\u0259suliyy\u0259ti yarad\u0131r. Bel\u0259 ki, Cinay\u0259t M\u0259c\u0259ll\u0259sinin 162-1-ci madd\u0259sin\u0259 \u0259sas\u0259n – \u018fm\u0259k M\u0259c\u0259ll\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada \u0259m\u0259k m\u00fcqavil\u0259si (kontrakt\u0131) h\u00fcquqi q\u00fcvv\u0259y\u0259 minm\u0259d\u0259n xeyli sayda i\u015f\u00e7il\u0259rin h\u0259r hans\u0131 i\u015fl\u0259rin (xidm\u0259tl\u0259rin) yerin\u0259 yetirilm\u0259sin\u0259 c\u0259lb edilm\u0259si 7 min manatdan 10 min manatad\u0259k m\u0259bl\u0259\u011fd\u0259 c\u0259rim\u0259 v\u0259 ya iki il\u0259d\u0259k m\u00fcdd\u0259t\u0259 islah i\u015fl\u0259ri v\u0259 ya iki il\u0259d\u0259k m\u00fcdd\u0259t\u0259 azadl\u0131\u011f\u0131n m\u0259hdudla\u015fd\u0131r\u0131lmas\u0131 v\u0259 ya iki il\u0259d\u0259k m\u00fcdd\u0259t\u0259 azadl\u0131qdan m\u0259hrumetm\u0259 il\u0259 c\u0259zaland\u0131r\u0131l\u0131r. Eyni \u0259m\u0259ll\u0259r t\u0259krar t\u00f6r\u0259dildikd\u0259 is\u0259 \u00fc\u00e7 il\u0259d\u0259k m\u00fcdd\u0259t\u0259 azadl\u0131\u011f\u0131n m\u0259hdudla\u015fd\u0131r\u0131lmas\u0131 v\u0259 ya \u00fc\u00e7 ild\u0259n yeddi il\u0259d\u0259k m\u00fcdd\u0259t\u0259 azadl\u0131qdan m\u0259hrumetm\u0259 il\u0259 c\u0259zaland\u0131r\u0131l\u0131r.
\n\u018fg\u0259r vergi \u00f6d\u0259yicisi eyni \u0259m\u0259ll\u0259ri t\u0259krar t\u00f6r\u0259d\u0259rs\u0259, bu zaman \u00fc\u00e7 il\u0259d\u0259k m\u00fcdd\u0259t\u0259 azadl\u0131\u011f\u0131n m\u0259hdudla\u015fd\u0131r\u0131lmas\u0131 v\u0259 ya \u00fc\u00e7 ild\u0259n yeddi il\u0259d\u0259k m\u00fcdd\u0259t\u0259 azadl\u0131qdan m\u0259hrumetm\u0259 il\u0259 c\u0259zaland\u0131rma t\u0259tbiq olunur.
\nBu M\u0259c\u0259ll\u0259nin 162-1.1-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f \u0259m\u0259li t\u00f6r\u0259tmi\u015f \u015f\u0259xs Az\u0259rbaycan Respublikas\u0131n\u0131n \u018fm\u0259k M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada i\u015f\u00e7il\u0259ri il\u0259 \u0259m\u0259k m\u00fcqavil\u0259si ba\u011flad\u0131qda, habel\u0259 \u00f6d\u0259m\u0259kd\u0259n yay\u0131nd\u0131r\u0131lm\u0131\u015f vergil\u0259ri, i\u015fsizlikd\u0259n s\u0131\u011forta, icbari tibbi s\u0131\u011forta v\u0259 m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta haqlar\u0131n\u0131 tamamil\u0259 \u00f6d\u0259dikd\u0259 cinay\u0259t m\u0259suliyy\u0259tind\u0259n azad edilir v\u0259 bu yaln\u0131z 1 d\u0259f\u0259 t\u0259tbiq edilir”.<\/p>\n","protected":false},"excerpt":{"rendered":"

Son zamanlar i\u015f\u00e7il\u0259rl\u0259 \u0259m\u0259k m\u00fcqavil\u0259si ba\u011flamadan onlar\u0131 i\u015f g\u00f6t\u00fcr\u0259n m\u00fc\u0259ssis\u0259l\u0259rin say\u0131 \u00e7oxal\u0131b. B\u0259s qanunla bu sahibkarlar\u0131 hans\u0131 c\u0259za g\u00f6zl\u0259yir? M\u00f6vzu il\u0259 ba\u011fl\u0131\u00a0BiG.AZ-a dan\u0131\u015fan v\u0259kil R\u0259\u015fad \u018fliyev bildirib ki, Az\u0259rbaycan Respublikas\u0131n\u0131n \u018fm\u0259k M\u0259c\u0259ll\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada \u0259m\u0259k m\u00fcqavil\u0259si (kontrakt\u0131) h\u00fcquqi q\u00fcvv\u0259y\u0259 minm\u0259d\u0259n i\u015f\u0259g\u00f6t\u00fcr\u0259n t\u0259r\u0259find\u0259n fiziki \u015f\u0259xsl\u0259ri h\u0259r hans\u0131 i\u015fl\u0259rin (xidm\u0259tl\u0259rin) yerin\u0259 yetirilm\u0259sin\u0259 c\u0259lb edilm\u0259si \u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259sinin 192.1-ci madd\u0259si il\u0259 inzibati m\u0259suliyy\u0259t yarad\u0131r. Bu \u0259m\u0259l\u0259 yol vermi\u015f fiziki \u015f\u0259xsl\u0259r min manatdan iki min manatad\u0259k m\u0259bl\u0259\u011fd\u0259, v\u0259zif\u0259li \u015f\u0259xsl\u0259r \u00fc\u00e7 min manatdan be\u015f min manatad\u0259k m\u0259bl\u0259\u011fd\u0259, h\u00fcquqi \u015f\u0259xsl\u0259r iyirmi min manatdan iyirmi be\u015f…<\/p>\n","protected":false},"author":2,"featured_media":798041,"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\/04\/em_51744028474.png",649,407,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/04\/em_51744028474.png",649,407,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/04\/em_51744028474.png",649,407,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/04\/em_51744028474-500x280.png",500,280,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/04\/em_51744028474-582x365.png",582,365,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/04\/em_51744028474.png",640,401,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/04\/em_51744028474.png",649,407,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/04\/em_51744028474.png",649,407,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/04\/em_51744028474-240x172.png",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/04\/em_51744028474.png",649,407,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":"Son zamanlar i\u015f\u00e7il\u0259rl\u0259 \u0259m\u0259k m\u00fcqavil\u0259si ba\u011flamadan onlar\u0131 i\u015f g\u00f6t\u00fcr\u0259n m\u00fc\u0259ssis\u0259l\u0259rin say\u0131 \u00e7oxal\u0131b. B\u0259s qanunla bu sahibkarlar\u0131 hans\u0131 c\u0259za g\u00f6zl\u0259yir? M\u00f6vzu il\u0259 ba\u011fl\u0131\u00a0BiG.AZ-a dan\u0131\u015fan v\u0259kil R\u0259\u015fad \u018fliyev bildirib ki, Az\u0259rbaycan Respublikas\u0131n\u0131n \u018fm\u0259k M\u0259c\u0259ll\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada \u0259m\u0259k m\u00fcqavil\u0259si (kontrakt\u0131) h\u00fcquqi q\u00fcvv\u0259y\u0259 minm\u0259d\u0259n i\u015f\u0259g\u00f6t\u00fcr\u0259n t\u0259r\u0259find\u0259n fiziki \u015f\u0259xsl\u0259ri h\u0259r hans\u0131 i\u015fl\u0259rin (xidm\u0259tl\u0259rin) yerin\u0259 yetirilm\u0259sin\u0259 c\u0259lb edilm\u0259si \u0130nzibati X\u0259talar…","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/798040"}],"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=798040"}],"version-history":[{"count":1,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/798040\/revisions"}],"predecessor-version":[{"id":798042,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/798040\/revisions\/798042"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/798041"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=798040"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=798040"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=798040"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}