{"id":798601,"date":"2025-04-09T12:51:30","date_gmt":"2025-04-09T08:51:30","guid":{"rendered":"https:\/\/arantv.az\/?p=798601"},"modified":"2025-04-09T12:51:30","modified_gmt":"2025-04-09T08:51:30","slug":"%c9%99dv-ni-geri-al-problemi","status":"publish","type":"post","link":"https:\/\/arantv.az\/?p=798601","title":{"rendered":"\u201c\u018fDV-ni geri al\u201d problemi"},"content":{"rendered":"

\u0130stehlak\u00e7\u0131lar\u0131n h\u00fcquqlar\u0131 hans\u0131 hallarda pozulur?<\/strong><\/h3>\n

Respublikada t\u0259tbiq edil\u0259n \u0259lav\u0259 d\u0259y\u0259r vergisinin (\u018fDV) bir hiss\u0259sinin istehlak\u00e7\u0131lara \u00f6d\u0259nilm\u0259si t\u0259cr\u00fcb\u0259si m\u00fcsb\u0259t statistik g\u00f6st\u0259ricil\u0259ri il\u0259 se\u00e7ilib. Ticar\u0259t v\u0259 xidm\u0259t obyektl\u0259rind\u0259, el\u0259c\u0259 d\u0259 da\u015f\u0131nmaz \u0259mlak alq\u0131-satq\u0131s\u0131 zaman\u0131 v\u0259t\u0259nda\u015flara qaytar\u0131lan m\u0259bl\u0259\u011fl\u0259r, yeni model n\u0259zar\u0259t-kassa aparatlar\u0131n\u0131n say\u0131 art\u0131r. Eyni zamanda keyfiyy\u0259tsiz kassa \u00e7ekl\u0259ri il\u0259 ba\u011fl\u0131 \u015fikay\u0259tl\u0259r d\u0259 art\u0131b.<\/strong><\/p>\n

D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n veril\u0259n m\u0259lumata g\u00f6r\u0259, respublikada ba\u015flad\u0131lan yeni model n\u0259zar\u0259t-kassa aparatlar\u0131na ke\u00e7id prosesi, o c\u00fcml\u0259d\u0259n \u018fDV-nin qaytar\u0131lmas\u0131 \u00fczr\u0259 geni\u015f kampaniya y\u00fcks\u0259k n\u0259tic\u0259l\u0259ri il\u0259 se\u00e7ilib. Cari ilin c\u0259mi iki ay\u0131nda m\u00fcasir kassa terminallar\u0131ndan istifad\u0259 ed\u0259n m\u00fc\u0259ssis\u0259l\u0259rin d\u00f6vriyy\u0259si daha 9,7 faiz artaraq 3 milyard 908,2 milyon manat t\u0259\u015fkil edib. Bu dinamika yeni n\u0259sil cihazlar\u0131n geni\u015f t\u0259tbiq sah\u0259si il\u0259 ba\u011fl\u0131d\u0131r.<\/p>\n

\u00dcst\u0259lik, son vaxtlar da\u015f\u0131nmaz \u0259mlak alark\u0259n bu dolay\u0131 verginin bir hiss\u0259sini geri almaq m\u00fcmk\u00fcn olub. \u018flb\u0259tt\u0259 ki, al\u0131c\u0131 qanuna tabe olan tikinti \u015firk\u0259tl\u0259rin\u0259 m\u00fcraci\u0259t ed\u0259rs\u0259. Bel\u0259likl\u0259, yeni texnologiyalarla silahlanm\u0131\u015f h\u00f6kum\u0259t tikinti sektorunu nizama sal\u0131r, al\u0131c\u0131lar da \u00f6z paylar\u0131n\u0131 al\u0131rlar.<\/p>\n

Bununla ba\u011fl\u0131 statistikaya m\u00fcraci\u0259t ed\u0259k. Vergi Xidm\u0259tinin m\u0259lumat\u0131na g\u00f6r\u0259, \u201c\u018fDV geri al\u201d proqram\u0131 \u00e7\u0259r\u00e7iv\u0259sind\u0259 cari ilin yanvar-fevral aylar\u0131nda p\u0259rak\u0259nd\u0259 sat\u0131\u015f, tibbi xidm\u0259t v\u0259 ictimai ia\u015f\u0259 sah\u0259l\u0259rind\u0259 30,7 milyon manatdan \u00e7ox \u0259lav\u0259 d\u0259y\u0259r vergisi Az\u0259rbaycan istehlak\u00e7\u0131lar\u0131na qaytar\u0131l\u0131b. \u0130ki ay \u0259rzind\u0259 da\u015f\u0131nmaz \u0259mlaka g\u00f6r\u0259 \u00f6d\u0259nil\u0259n \u018fDV-nin m\u0259bl\u0259\u011fi daha t\u0259vaz\u00f6kar g\u00f6r\u00fcn\u00fcr – c\u0259mi 6,2 milyon manat.<\/p>\n

Populyar tan\u0131t\u0131m\u0131n bumuna baxmayaraq, yerli p\u0259rak\u0259nd\u0259 sat\u0131\u015fda \u018fDV-nin geri qaytar\u0131lmas\u0131 il\u0259 h\u0259r \u015fey yax\u015f\u0131 getmir. Art\u0131q bir ne\u00e7\u0259 ildir ki, bir \u00e7ox iri ticar\u0259t \u015f\u0259b\u0259k\u0259l\u0259ri v\u0259t\u0259nda\u015flara problemli q\u0259bzl\u0259r verir. Al\u0131c\u0131lar \u00e7ox vaxt onlardan \u018fDV-ni geri ala bilmirl\u0259r: QR kodun \u00e7ap\u0131n\u0131n keyfiyy\u0259tinin a\u015fa\u011f\u0131 olmas\u0131 s\u0259b\u0259bind\u0259n q\u0259bzl\u0259r t\u0259sdiql\u0259nmir.<\/em><\/p>\n

\"Natiq<\/em><\/p>\n

Natiq C\u0259f\u0259rli\u00a0<\/strong><\/em><\/p>\n

\u0130qtisad\u00e7\u0131 ekspert Natiq C\u0259f\u0259rli \u201cYeni M\u00fcsavat\u201da a\u00e7\u0131qlamas\u0131nda deyib ki, \u018fDV il\u0259 ba\u011fl\u0131 \u00e7ekin oxunmas\u0131nda problem varsa, bu, vergid\u0259n yay\u0131nma c\u0259hdidir:<\/strong>\u00a0\u201cV\u0259t\u0259nda\u015flar bel\u0259 hallarda m\u00fctl\u0259q m\u00fcvafiq orqanlara m\u0259lumat verm\u0259lidir ki, vergid\u0259n yay\u0131nma m\u0259s\u0259l\u0259l\u0259rinin qar\u015f\u0131s\u0131 al\u0131ns\u0131n. Do\u011frudur, arada\u00a0 texniki x\u0259talar da olur. Bu, istisna hallard\u0131r. Yaxud da kassa aparat\u0131n\u0131n \u00e7ek \u00e7ap ed\u0259n avadanl\u0131\u011f\u0131nda problem olur. B\u0259z\u0259n is\u0259 QR kodlar oxunmaz halda \u00e7ap edilir. \u018fslind\u0259 bu da istehlak\u00e7\u0131lar\u0131n h\u00fcquqlar\u0131n\u0131n pozulmas\u0131d\u0131r. Ma\u011fazalar\u0131n borcudur ki, avadanl\u0131qlar\u0131n\u0131 yax\u015f\u0131 v\u0259ziyy\u0259td\u0259 saxlas\u0131nlar.<\/p>\n

\u00dcmumilikd\u0259 buna bir v\u0259t\u0259nda\u015f n\u0259zar\u0259ti mexanizmi yarad\u0131lmal\u0131d\u0131r. \u00c7\u00fcnki istehlak\u00e7\u0131lar\u0131n h\u00fcquqlar\u0131n\u0131n m\u00fcdafi\u0259si il\u0259 m\u0259\u015f\u011ful olan qurumlar\u0131n i\u015f\u00e7il\u0259rinin say\u0131 azd\u0131r. Bak\u0131 \u015f\u0259h\u0259rind\u0259 is\u0259 16 min\u00a0 ticar\u0259t obyekti var. dem\u0259li, burada bir v\u0259t\u0259nda\u015f n\u0259zar\u0259ti funksiyas\u0131 i\u015f\u0259 d\u00fc\u015fm\u0259lidir. Onlar\u0131n ham\u0131s\u0131na n\u0259zar\u0259t etm\u0259k m\u00fcmk\u00fcn deyil. Dem\u0259li, burada v\u0259t\u0259nda\u015f n\u0259zar\u0259ti funksiyas\u0131 i\u015f\u0259 d\u00fc\u015fm\u0259lidir onlar aktiv olmal\u0131d\u0131rlar. \u00c7\u00fcnki onlar\u0131 \u018fDV-d\u0259n geri qay\u0131dan v\u0259saitl\u0259r maraqland\u0131rmal\u0131d\u0131r. V\u0259t\u0259nda\u015f m\u00f6vqeyi olaraq hans\u0131 ma\u011fazalarda bel\u0259 tipli problem g\u00f6r\u0259rl\u0259rs\u0259, \u0130qtisadiyyat Nazirliyinin qaynar x\u0259ttin\u0259 m\u00fcraci\u0259t etm\u0259lidirl\u0259r. Bununla da i\u015f adamlar\u0131n\u0131n m\u0259suliyy\u0259ti artar. Onlar da daha m\u0259suliyy\u0259tli davranaraq, avadanl\u0131qla ba\u011fl\u0131 problem aradan qald\u0131rar, h\u0259m d\u0259 \u0259g\u0259r ikili kassa aparatlar\u0131 varsa v\u0259 h\u0259min o veril\u0259n \u00e7ek r\u0259smi deyils\u0259, bunun qar\u015f\u0131s\u0131 al\u0131nar.<\/p>\n

M\u0259n \u00f6z\u00fcm d\u0259 h\u0259ft\u0259d\u0259 bir ne\u00e7\u0259 d\u0259f\u0259 bel\u0259 halla \u00fczl\u0259\u015fir\u0259m v\u0259 ma\u011fazaya irad\u0131m\u0131 bildirir\u0259m.\u00a0 Do\u011frudan da texniki s\u0259b\u0259bl\u0259rin oldu\u011funu da g\u00f6rm\u00fc\u015f\u0259m. Avadanl\u0131qda katric bitib, yaxud da \u00e7ekin \u00e7ap\u0131nda texniki q\u00fcsurlar olub. \u00c7al\u0131\u015fm\u0131\u015fam ki, m\u0259s\u0259l\u0259 yerind\u0259c\u0259 h\u0259ll olunsun”.<\/p>\n

Ekspert deyir ki, minl\u0259rl\u0259 p\u0259rak\u0259nd\u0259 sat\u0131\u015f yerl\u0259rin\u0259 d\u00f6vl\u0259tin n\u0259zar\u0259t etm\u0259 funksiyalar\u0131n\u0131 yerin\u0259 yetirm\u0259si \u00e7ox \u00e7\u0259tindir: \u201cDem\u0259k olar ki, m\u00fcmk\u00fcns\u00fczd\u00fcr. Orada v\u0259t\u0259nda\u015f\u0131n n\u0259zar\u0259t funksiyalar\u0131 olmal\u0131d\u0131r, d\u00f6vl\u0259t d\u0259 v\u0259t\u0259nda\u015flar\u0131n verdiyi m\u0259lumatlara daha h\u0259ssas yana\u015fmal\u0131d\u0131r. B\u0259zi \u00f6lk\u0259l\u0259rd\u0259 bu tipli v\u0259t\u0259nda\u015flara h\u0259tta m\u00fckafatlar da verilir ki, v\u0259t\u0259nda\u015f n\u0259zar\u0259tini h\u0259yata ke\u00e7irm\u0259k daha maraql\u0131 olsun.<\/p>\n

T\u0259cr\u00fcb\u0259d\u0259 ya\u015fan\u0131b ki, kassa aparatlar\u0131n\u0131n ikili yaz\u0131l\u0131m sisteml\u0259ri olub. Y\u0259ni b\u0259z\u0259n \u00e7ekl\u0259r daxili yaz\u0131l\u0131m sistemin\u0259 \u0259lav\u0259 edilir v\u0259 bu, r\u0259smi \u00e7ek hesab olunmur. Bel\u0259 hal cinay\u0259t t\u0259rkiblidir, vergid\u0259n yay\u0131nman\u0131n \u00fcst formas\u0131d\u0131r. D\u00f6vl\u0259td\u0259n vergi gizl\u0259tm\u0259k kifay\u0259t q\u0259d\u0259r c\u0259zaland\u0131r\u0131lacaq \u0259m\u0259ldir”.<\/p>\n

\"Eyyub<\/p>\n

Eyyub H\u00fcseynov<\/strong><\/p>\n

Azad \u0130stehlak\u00e7\u0131lar Birliyinin s\u0259dri Eyyub H\u00fcseynovun s\u00f6zl\u0259rin\u0259 g\u00f6r\u0259, istehlak\u00e7\u0131lar\u0131n \u0259riz\u0259l\u0259rind\u0259 g\u00f6st\u0259ril\u0259n qanun pozuntular\u0131n\u0131n b\u00f6y\u00fck bir qismi m\u00fcxt\u0259lif ticar\u0259t v\u0259 ia\u015f\u0259 obyektl\u0259rind\u0259 kassa \u00e7ekl\u0259rinin verilm\u0259m\u0259si il\u0259 ba\u011fl\u0131d\u0131r:<\/strong>\u00a0\u201c \u0130stehlak\u00e7\u0131lar\u0131n \u0259riz\u0259l\u0259ri ara\u015fd\u0131r\u0131ld\u0131qda \u0259ks\u0259r hallarda onlar\u0131n haql\u0131 oldu\u011fu a\u015fkara \u00e7\u0131x\u0131r. Paytaxt\u0131n v\u0259 b\u00f6lg\u0259l\u0259rin bir \u00e7ox ticar\u0259t, ictimai-ia\u015f\u0259, xidm\u0259t obyektl\u0259rind\u0259 sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan h\u00fcquqi v\u0259 fiziki \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n kassa aparatlar\u0131ndan istifad\u0259 edilm\u0259m\u0259si, vurulmu\u015f kassa \u00e7ekl\u0259rinin al\u0131c\u0131lara verilm\u0259m\u0259si v\u0259 n\u0259tic\u0259 etibaril\u0259 \u00fcmumi d\u00f6vriyy\u0259nin gizl\u0259dilm\u0259si hallar\u0131 narahatl\u0131q do\u011furur.<\/p>\n

Market v\u0259 d\u00fckanlar\u0131n bir \u00e7oxunda al\u0131\u015f zaman\u0131 x\u0259zin\u0259dar t\u0259r\u0259find\u0259n komp\u00fcterd\u0259n \u00e7\u0131xar\u0131lan q\u0259bzd\u0259 (barkod) mallar\u0131n qiym\u0259ti v\u0259 siyah\u0131s\u0131, hesablanm\u0131\u015f \u018fDV \u0259ks etdirilir. Al\u0131c\u0131lara t\u0259qdim edil\u0259n mallar\u0131n ad\u0131, miqdar\u0131 v\u0259 yekun m\u0259bl\u0259\u011fi \u0259ks olunmu\u015f s\u0259n\u0259d kassa \u00e7eki deyil, qaim\u0259dir v\u0259 bu s\u0259n\u0259d kassa \u00e7ekini \u0259v\u0259z ed\u0259 bilm\u0259z. Kassa \u00e7ekinin verilm\u0259m\u0259si n\u0259tic\u0259sind\u0259 h\u0259m istehlak\u00e7\u0131lar\u0131n h\u00fcquqlar\u0131 pozulur, h\u0259m d\u0259 vergid\u0259n yay\u0131nma hallar\u0131 ba\u015f verir”.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u0130stehlak\u00e7\u0131lar\u0131n h\u00fcquqlar\u0131 hans\u0131 hallarda pozulur? Respublikada t\u0259tbiq edil\u0259n \u0259lav\u0259 d\u0259y\u0259r vergisinin (\u018fDV) bir hiss\u0259sinin istehlak\u00e7\u0131lara \u00f6d\u0259nilm\u0259si t\u0259cr\u00fcb\u0259si m\u00fcsb\u0259t statistik g\u00f6st\u0259ricil\u0259ri il\u0259 se\u00e7ilib. Ticar\u0259t v\u0259 xidm\u0259t obyektl\u0259rind\u0259, el\u0259c\u0259 d\u0259 da\u015f\u0131nmaz \u0259mlak alq\u0131-satq\u0131s\u0131 zaman\u0131 v\u0259t\u0259nda\u015flara qaytar\u0131lan m\u0259bl\u0259\u011fl\u0259r, yeni model n\u0259zar\u0259t-kassa aparatlar\u0131n\u0131n say\u0131 art\u0131r. Eyni zamanda keyfiyy\u0259tsiz kassa \u00e7ekl\u0259ri il\u0259 ba\u011fl\u0131 \u015fikay\u0259tl\u0259r d\u0259 art\u0131b. D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n veril\u0259n m\u0259lumata g\u00f6r\u0259, respublikada ba\u015flad\u0131lan yeni model n\u0259zar\u0259t-kassa aparatlar\u0131na ke\u00e7id prosesi, o c\u00fcml\u0259d\u0259n \u018fDV-nin qaytar\u0131lmas\u0131 \u00fczr\u0259 geni\u015f kampaniya y\u00fcks\u0259k n\u0259tic\u0259l\u0259ri il\u0259 se\u00e7ilib. Cari ilin c\u0259mi iki ay\u0131nda m\u00fcasir kassa terminallar\u0131ndan istifad\u0259 ed\u0259n m\u00fc\u0259ssis\u0259l\u0259rin d\u00f6vriyy\u0259si daha 9,7…<\/p>\n","protected":false},"author":2,"featured_media":798602,"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\/8c25d5607bf569f4ddebf7678447c30c.jpg",870,500,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/04\/8c25d5607bf569f4ddebf7678447c30c.jpg",870,500,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/04\/8c25d5607bf569f4ddebf7678447c30c.jpg",870,500,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/04\/8c25d5607bf569f4ddebf7678447c30c-500x280.jpg",500,280,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/04\/8c25d5607bf569f4ddebf7678447c30c-635x365.jpg",635,365,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/04\/8c25d5607bf569f4ddebf7678447c30c-840x483.jpg",640,368,true],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/04\/8c25d5607bf569f4ddebf7678447c30c.jpg",870,500,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/04\/8c25d5607bf569f4ddebf7678447c30c.jpg",870,500,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/04\/8c25d5607bf569f4ddebf7678447c30c-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/04\/8c25d5607bf569f4ddebf7678447c30c.jpg",870,500,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":"\u0130stehlak\u00e7\u0131lar\u0131n h\u00fcquqlar\u0131 hans\u0131 hallarda pozulur? Respublikada t\u0259tbiq edil\u0259n \u0259lav\u0259 d\u0259y\u0259r vergisinin (\u018fDV) bir hiss\u0259sinin istehlak\u00e7\u0131lara \u00f6d\u0259nilm\u0259si t\u0259cr\u00fcb\u0259si m\u00fcsb\u0259t statistik g\u00f6st\u0259ricil\u0259ri il\u0259 se\u00e7ilib. Ticar\u0259t v\u0259 xidm\u0259t obyektl\u0259rind\u0259, el\u0259c\u0259 d\u0259 da\u015f\u0131nmaz \u0259mlak alq\u0131-satq\u0131s\u0131 zaman\u0131 v\u0259t\u0259nda\u015flara qaytar\u0131lan m\u0259bl\u0259\u011fl\u0259r, yeni model n\u0259zar\u0259t-kassa aparatlar\u0131n\u0131n say\u0131 art\u0131r. Eyni zamanda keyfiyy\u0259tsiz kassa \u00e7ekl\u0259ri il\u0259 ba\u011fl\u0131 \u015fikay\u0259tl\u0259r d\u0259 art\u0131b. D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n veril\u0259n…","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/798601"}],"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=798601"}],"version-history":[{"count":1,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/798601\/revisions"}],"predecessor-version":[{"id":798603,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/798601\/revisions\/798603"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/798602"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=798601"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=798601"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=798601"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}