{"id":807479,"date":"2025-05-22T09:17:49","date_gmt":"2025-05-22T05:17:49","guid":{"rendered":"https:\/\/arantv.az\/?p=807479"},"modified":"2025-05-22T09:17:49","modified_gmt":"2025-05-22T05:17:49","slug":"daha-10-sirk%c9%99t-bazari-t%c9%99rk-etdi-mmc-l%c9%99r-niy%c9%99-batir","status":"publish","type":"post","link":"https:\/\/arantv.az\/?p=807479","title":{"rendered":"Daha 10 \u015firk\u0259t bazar\u0131 t\u0259rk etdi – MMC-l\u0259r niy\u0259 bat\u0131r?"},"content":{"rendered":"

Az\u0259rbaycanda eyni vaxtda \u00e7oxsayl\u0131 \u015firk\u0259tl\u0259rin ba\u011flanmas\u0131 praktikas\u0131 geni\u015f yay\u0131l\u0131b. Bir \u00e7ox hallarda ba\u011flanan \u015firk\u0259tl\u0259rin m\u00f6vcud olma tarixi 6 ay-1 ili \u0259hat\u0259 edir, yaxud eyni h\u00fcquqi \u00fcnvanda qeydiyyatda olan onlarla \u015firk\u0259t eyni vaxtda l\u0259\u011fv edilir. B\u0259z\u0259ns\u0259 h\u00fcquqi t\u0259msil\u00e7isi eyni olan \u00e7oxsayl\u0131 \u015firk\u0259tl\u0259rin l\u0259\u011fv elanlar\u0131na rast g\u0259linir.<\/strong><\/p>\n

M\u0259s\u0259l\u0259n, bu ilin yanvar\u0131nda l\u0259\u011fv olundu\u011fu elan edil\u0259n \u201cPapirus-L\u201d MMC, \u201cL. Orbita-BE\u201d MMC, \u201cEverest 2″ MMC v\u0259 “Dorsan” MMC-nin d\u00f6rd\u00fcn\u00fcn d\u0259 qanuni t\u0259msil\u00e7isi Kalbal\u0131yev \u018fdal\u0259t Tofiq o\u011flu olub. H\u0259min \u015firk\u0259tl\u0259rin h\u00fcquqi qeydiyyat \u00fcnvan\u0131 da eynidir: \u00c7\u00fcnki kreditorlardan iki ay \u0259rzind\u0259 t\u0259l\u0259bl\u0259rini Bak\u0131 \u015f\u0259h\u0259ri, Ab\u015feron rayonu, Ab\u015feron G\u0259ncl\u0259r \u015f\u0259h\u0259rciyi k\u00fc\u00e7\u0259si, ev 48, m\u0259nzil 41 \u00fcnvan\u0131na bildirm\u0259l\u0259ri xahi\u015f olunub.<\/p>\n

\u00d6t\u0259n ilin avqustunda l\u0259\u011fv edil\u0259n \u201cRi Enginineering\u201d MMC, \u201cR Standart\u201d MMC, \u201cR Machinery\u201d MMC, \u201cR Service\u201d MMC v\u0259 \u201cR Logistic\u201d MMC \u015firk\u0259tl\u0259rinin ham\u0131s\u0131n\u0131n h\u00fcquqi \u00fcnvan\u0131 eynidir -N\u0259rimanov rayonu, \u0130brahimpa\u015fa Dada\u015fov k\u00fc\u00e7\u0259si, ev 52, m\u0259nzil 154.<\/p>\n

H\u0259min g\u00fcn l\u0259\u011fv edil\u0259n \u201cLk Engineering\u201d MMC, \u201cLk Service\u201d MMC, \u201cLk logistic\u201d MMC \u015firk\u0259tl\u0259rinin h\u00fcquqi \u00fcnvan\u0131 is\u0259 Bak\u0131 \u015f\u0259h\u0259ri, N\u0259rimanov rayonu, AK.H\u0259s\u0259n \u018fliyev k\u00fc\u00e7\u0259si, ev 79\/2, m\u0259nzil 50, \u201cL Machinery\u201d MMC v\u0259 \u201cL Machinery\u201d MMC \u015firk\u0259tl\u0259rinin h\u00fcquqi \u00fcnvan\u0131 N\u0259rimanov rayonu, M.Araz k\u00fc\u00e7\u0259si, ev 23, m\u0259nzil 5-dir.<\/p>\n

Bir \u00e7ox hallarda yarad\u0131lan \u015firk\u0259tl\u0259r he\u00e7 bir il ke\u00e7m\u0259d\u0259n l\u0259\u011fv edilir. M\u0259s\u0259l\u0259n, bu ilin aprelind\u0259 l\u0259\u011fv elan\u0131 veril\u0259n \u201cStatus 2024″ MMC \u00f6t\u0259n ilin sentyabr ay\u0131nda yarad\u0131l\u0131b, nizamnam\u0259 kapital\u0131 3 milyon 126 min manatd\u0131r v\u0259 qanuni t\u0259msil\u00e7isi Anar H\u00fcseynovdur.<\/p>\n

B\u0259z\u0259ns\u0259 ayd\u0131n olur ki, l\u0259\u011fv edil\u0259n \u015firk\u0259tl\u0259rin k\u00fclli miqdarda vergi borcu var. Bu ilin aprelind\u0259 \u201cALT\u0130S\u201d v\u0259 \u201cKOMETA-A\u201d \u015firk\u0259tl\u0259ri \u201cAzlayih\u0259 \u0130n\u015faat\u201d \u015firk\u0259tin\u0259 qo\u015fularaq l\u0259\u011fv olunduqlar\u0131n\u0131 elan edibl\u0259r. H\u0259min vaxta \u201cALT\u0130S\u201d \u015firk\u0259tinin 3 milyon 517 min 315,86 manat, \u201cKOMETA-A\u201d \u015firk\u0259tinin is\u0259 1 milyon 312 min 046,04 manat vergi borcu vard\u0131.<\/p>\n

Bundan \u0259lav\u0259, h\u0259min \u015firk\u0259tl\u0259rin qo\u015fuldu\u011fu \u201cAzlayih\u0259 \u0130n\u015faat\u201d MMC-nin d\u0259 d\u00f6vl\u0259t qar\u015f\u0131s\u0131nda y\u0131\u011f\u0131lm\u0131\u015f k\u00fclli miqdarda vergi borcu m\u00f6vcud idi. Onun vergi borcunun miqdar\u0131 6 milyon 142 min 328,10 manat t\u0259\u015fkil edirdi.<\/p>\n

Qeyd ed\u0259k ki, l\u0259\u011fv olunan \u015firk\u0259tl\u0259r 2009-cu ild\u0259 d\u00f6vl\u0259t qeydiyyat\u0131na al\u0131n\u0131b. \u201cALT\u0130S\u201din qanuni t\u0259msil\u00e7isi Mahmudov Cavid Fuad o\u011flu, \u201cKOMETA-A\u201dn\u0131n qanuni t\u0259msil\u00e7isi Eyvazov Samran Tahir o\u011fludur.<\/p>\n

2012-ci ild\u0259 d\u00f6vl\u0259t qeydiyyat\u0131na al\u0131nan \u201cAzlayih\u0259 \u0130n\u015faat\u201d\u0131n is\u0259 qanuni t\u0259msil\u00e7isi H\u00fcsyenov Tal\u0131b Sabir o\u011fludur.<\/strong><\/p>\n

Bu g\u00fcnl\u0259rd\u0259 eyni vaxtda \u201cRuby\u201d MMC, \u201c\u0130NS\u0130NAR\u201d MMC, \u201cV \u0130NVEST\u201d MMC, \u201cKASP\u0130AN TEXNOLOJ\u0130 \u015e\u0130RK\u018fT\u0130\u201d MMC, \u201cMELO ART PRO\u201d MMC, \u201cMELORAT\u0130V T\u0130K\u0130NT\u0130\u201d MMC, \u201cRA M\u0130LK PROCESS\u0130NG\u201d MMC, \u201cRX BUTTER PRO\u201d MMC, \u201cRahr\u0259van Construction\u201d MMC v\u0259 \u201cYH QARDA\u015eLAR\u201d MMC l\u0259\u011fv olunduqlar\u0131n\u0131 elan edibl\u0259r.<\/p>\n

Qeyd ed\u0259k ki, l\u0259\u011fvini elan ed\u0259n \u015firk\u0259tl\u0259rd\u0259n bir qismi olduqca a\u015fa\u011f\u0131 – c\u0259mi 10 manat nizamnam\u0259 kapital\u0131 il\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259rib. Lakin onlar\u0131n aras\u0131nda b\u00f6y\u00fck nizamnam\u0259 kapital\u0131na malik olanlar da var. M\u0259s\u0259l\u0259n, \u201cRahr\u0259van Construction\u201d MMC 2021-ci ild\u0259 d\u00f6vl\u0259t qeydiyyat\u0131na al\u0131n\u0131b. 656 500 manat nizamnam\u0259 kapital\u0131na malik olan \u201cRahr\u0259van Construction\u201d MMC-nin qanuni t\u0259msil\u00e7i T\u00fcrkiy\u0259 v\u0259t\u0259nda\u015f\u0131 Ozturk R\u0131zad\u0131r. \u015eirk\u0259t yarananda nizamnam\u0259 kapital\u0131 1 000 000 manat olub.<\/p>\n

Xat\u0131rladaq ki, haz\u0131rda Az\u0259rbaycanda h\u00fcquqi \u015f\u0259xs – M\u0259hdud M\u0259suliyy\u0259tli C\u0259miyy\u0259t (MMC) yarad\u0131lark\u0259n 10 manatl\u0131q nizamnam\u0259 kapital\u0131n\u0131n \u00f6d\u0259nilm\u0259si kifay\u0259t edir. B\u0259zi iri \u015firk\u0259tl\u0259r nizamnam\u0259 kapital\u0131na ciddi yana\u015f\u0131b, iri m\u0259bl\u0259\u011fl\u0259r oturtsalar da, \u0259ks\u0259r MMC-l\u0259rin kapital\u0131 10 manat \u0259traf\u0131ndad\u0131r.<\/p>\n

D\u00f6vl\u0259t Statistika Komit\u0259sinin m\u0259lumat\u0131na \u0259sas\u0259n, 2024-c\u00fc il \u0259rzind\u0259 statistik vahidl\u0259rin (f\u0259rdi sahibkarlar istisna olmaqla) say\u0131 7,1 faiz artaraq 2025-ci il yanvar\u0131n 1-i v\u0259ziyy\u0259tin\u0259 212 705 olub. \u0130l \u0259rzind\u0259 14 865 yeni statistik vahid yarad\u0131l\u0131b, 698-i l\u0259\u011fv olunub. 2024-c\u00fc il \u0259rzind\u0259 l\u0259\u011fv edilmi\u015f statistik vahidl\u0259rin 14,2 faizi \u201cTicar\u0259t; n\u0259qliyyat vasit\u0259l\u0259rinin t\u0259miri\u201d, 11,6 faizi \u201cDig\u0259r sah\u0259l\u0259rd\u0259 xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259si\u201d, 11,5 faizi \u201cT\u0259hsil\u201d, 11,3 faizi \u201cPe\u015f\u0259, elmi v\u0259 texniki f\u0259aliyy\u0259t\u201d, 10,6 faizi \u201cD\u00f6vl\u0259t idar\u0259etm\u0259si v\u0259 m\u00fcdafi\u0259; sosial t\u0259minat\u201d, 9,6 faizi \u201cMaliyy\u0259 v\u0259 s\u0131\u011forta f\u0259aliyy\u0259ti\u201d sah\u0259l\u0259rinin, qalanlar\u0131 is\u0259 dig\u0259r b\u00f6lm\u0259l\u0259rin pay\u0131na d\u00fc\u015f\u00fcr.<\/p>\n

Bu d\u00f6vrd\u0259 yeni yarad\u0131lm\u0131\u015f statistik vahidl\u0259rin 39,8 faizi \u201cTicar\u0259t; n\u0259qliyyat vasit\u0259l\u0259rinin t\u0259miri\u201d, 9,5 faizi \u201cPe\u015f\u0259, elmi v\u0259 texniki f\u0259aliyy\u0259t\u201d, 8,2 faizi \u201cEmal s\u0259nayesi\u201d, 6,1 faizi \u201c\u0130nzibati v\u0259 yard\u0131m\u00e7\u0131 xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259si\u201d, 5,8 faizi \u201cTikinti\u201d, 5,0 faizi \u201cN\u0259qliyyat v\u0259 anbar t\u0259s\u0259rr\u00fcfat\u0131\u201d sah\u0259l\u0259rinin, qalanlar\u0131 is\u0259 dig\u0259r b\u00f6lm\u0259l\u0259rin pay\u0131na d\u00fc\u015f\u00fcr.<\/strong><\/p>\n

2025-ci ilin yanvar-mart aylar\u0131 \u0259rzind\u0259 is\u0259 statistik vahidl\u0259rin say\u0131 1,6 faiz artaraq 2025-ci il aprelin 1-i v\u0259ziyy\u0259tin\u0259 216 138 olub. Art\u0131m iqtisadiyyat\u0131n \u201cN\u0259qliyyat v\u0259 anbar t\u0259s\u0259rr\u00fcfat\u0131\u201d, \u201cTuristl\u0259rin yerl\u0259\u015fdirilm\u0259si v\u0259 ictimai ia\u015f\u0259\u201d, \u201cT\u0259hsil\u201d, \u201cEmal s\u0259nayesi\u201d, \u201c\u0130nzibati v\u0259 yard\u0131m\u00e7\u0131 xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259si\u201d, \u201cPe\u015f\u0259, elmi v\u0259 texniki f\u0259aliyy\u0259t\u201d, \u201cTicar\u0259t; n\u0259qliyyat vasit\u0259l\u0259rinin t\u0259miri\u201d, \u201c\u0130nformasiya v\u0259 rabit\u0259\u201d v\u0259 \u201cMaliyy\u0259 v\u0259 s\u0131\u011forta f\u0259aliyy\u0259ti\u201d sah\u0259l\u0259rind\u0259 n\u0259z\u0259r\u0259\u00e7arpacaq d\u0259r\u0259c\u0259d\u0259 olub.<\/p>\n

Bu d\u00f6vrd\u0259 3 591 yeni vahid yarad\u0131l\u0131b, 158-i l\u0259\u011fv olunub. 2025-ci ilin yanvar-mart aylar\u0131 \u0259rzind\u0259 l\u0259\u011fv edilmi\u015f statistik vahidl\u0259rin 34,2 faizi \u201cSu t\u0259chizat\u0131; tullant\u0131lar\u0131n t\u0259mizl\u0259nm\u0259si v\u0259 emal\u0131\u201d, 12,0 faizi \u201cDig\u0259r sah\u0259l\u0259rd\u0259 xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259si\u201d, 11,4 faizi (h\u0259r biri \u00fczr\u0259) \u201cTicar\u0259t; n\u0259qliyyat vasit\u0259l\u0259rinin t\u0259miri\u201d v\u0259 \u201cPe\u015f\u0259, elmi v\u0259 texniki f\u0259aliyy\u0259t\u201d, 5,7 faizi \u201cK\u0259nd t\u0259s\u0259rr\u00fcfat\u0131, me\u015f\u0259 t\u0259s\u0259rr\u00fcfat\u0131 v\u0259 bal\u0131q\u00e7\u0131l\u0131q\u201d, 4,4 faizi \u201cT\u0259hsil\u201d, 3,8 faizi (h\u0259r biri \u00fczr\u0259) \u201c\u0130nzibati v\u0259 yard\u0131m\u00e7\u0131 xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259si\u201d v\u0259 \u201c\u0130stirah\u0259t, \u0259yl\u0259nc\u0259 v\u0259 inc\u0259s\u0259n\u0259t sah\u0259sind\u0259 f\u0259aliyy\u0259t\u201d sah\u0259l\u0259rinin, qalanlar\u0131 is\u0259 dig\u0259r b\u00f6lm\u0259l\u0259rin pay\u0131na d\u00fc\u015f\u00fcr.<\/p>\n

Az\u0259rbaycan t\u0259cr\u00fcb\u0259si g\u00f6st\u0259rir ki, bir \u00e7ox hallarda MMC-l\u0259r bu v\u0259 ya dig\u0259r d\u00f6vl\u0259t qurumunun ke\u00e7irdiyi tenderl\u0259rd\u0259 i\u015ftirak edir, 6 ay- 1 ild\u0259n sonra l\u0259\u011fv edilirl\u0259r. Yaxud hans\u0131sa m\u0259murun yax\u0131n \u00e7evr\u0259sind\u0259 olan \u015f\u0259xsl\u0259r \u00e7oxsayl\u0131 MMC-l\u0259r yaradaraq h\u0259min m\u0259murun r\u0259hb\u0259rlik etdiyi d\u00f6vl\u0259t qurumunun tenderl\u0259rind\u0259 \u00e7oxsayl\u0131 sifari\u015fl\u0259r al\u0131rlar. Bel\u0259 MMC-l\u0259r ad\u0259t\u0259n himay\u0259dar m\u0259mur v\u0259zif\u0259d\u0259n uzaqla\u015fd\u0131r\u0131lana q\u0259d\u0259r f\u0259aliyy\u0259t g\u00f6st\u0259rir, ondan sonra ya \u0259l d\u0259yi\u015fir, ya da l\u0259\u011fv edilirl\u0259r.<\/p>\n

Maraql\u0131d\u0131r ki, 2024-c\u00fc ild\u0259 Az\u0259rbaycanda ba\u011flanan i\u015f yerl\u0259rinin say\u0131 il\u0259 l\u0259\u011fv olunan MMC-l\u0259rin say\u0131 t\u0259xmin\u0259n uy\u011fun g\u0259lib. Bel\u0259 ki, r\u0259smi m\u0259lumata g\u00f6r\u0259, 14 865 yeni sahibkarl\u0131q subyektinin yarad\u0131ld\u0131\u011f\u0131 2024-c\u00fc ild\u0259 Az\u0259rbaycanda 15 min 942 i\u015f yerinin ba\u011fland\u0131\u011f\u0131 a\u00e7\u0131qlan\u0131b. M\u0259lumata g\u00f6r\u0259, bu, 2023-c\u00fc ill\u0259 m\u00fcqayis\u0259d\u0259 1 033 i\u015f yeri v\u0259 ya 7 faiz \u00e7oxdur.<\/strong><\/p>\n

Cari ilin birinci r\u00fcb\u00fc \u00fczr\u0259 g\u00f6st\u0259ricil\u0259rd\u0259 is\u0259 v\u0259ziyy\u0259t f\u0259rqlidir. Bel\u0259 ki, r\u0259smi statistikaya \u0259sas\u0259n, 2025-ci ilin birinci r\u00fcb\u00fc \u0259rzind\u0259 \u00f6lk\u0259d\u0259 2,7 min i\u015f yeri ba\u011flan\u0131b. Bu d\u00f6vrd\u0259 ba\u011flanm\u0131\u015f i\u015f yerl\u0259rinin 48,4 faizi qeyri-d\u00f6vl\u0259t sektorunun pay\u0131na d\u00fc\u015f\u00fcb. \u0130\u015f yerl\u0259rinin 20,1 faizi m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n f\u0259aliyy\u0259tl\u0259rinin dayand\u0131r\u0131lmas\u0131, 79,9 faizi is\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlarda apar\u0131lan ixtisarlar il\u0259 \u0259laq\u0259dar ba\u011flan\u0131b. R\u00fcb \u0259rzind\u0259 158 sahibkarl\u0131q subyekti ba\u011flan\u0131b.<\/p>\n

2025-ci ilin birinci r\u00fcb\u00fc \u0259rzind\u0259 \u00f6lk\u0259d\u0259 23,4 min yeni i\u015f yeri yarad\u0131l\u0131b. Yeni a\u00e7\u0131lm\u0131\u015f i\u015f yerl\u0259rinin c\u0259mi 11,2 faizi yeni yarad\u0131lm\u0131\u015f m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlarda, 87,8 faizi m\u00f6vcud m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlarda yarad\u0131l\u0131b.<\/p>\n

\"H\u00fcquq\u015f\u00fcnas<\/p>\n

\u018fkr\u0259m H\u0259s\u0259nov<\/strong><\/p>\n

H\u00fcquq\u015f\u00fcnas-ekspert \u018fkr\u0259m H\u0259s\u0259novun dediyin\u0259 g\u00f6r\u0259, 10 manatl\u0131q nizamnam\u0259 kapital\u0131n\u0131n olmas\u0131 hans\u0131sa \u015firk\u0259tin f\u0259aliyy\u0259t keyfiyy\u0259tinin g\u00f6st\u0259ricisi say\u0131lmamal\u0131d\u0131r:<\/strong>\u00a0\u201cNizamnam\u0259 kapital\u0131 MMC t\u0259sis olunanda onun pay\u00e7\u0131lar\u0131n\u0131n ona qoydu\u011fu puldur. Bu pay\u00e7\u0131lar\u0131n MMC-nin f\u0259aliyy\u0259ti zaman\u0131 yaranan borclara he\u00e7 bir aidiyy\u0259ti yoxdur. Pay\u00e7\u0131lar nizamnam\u0259 kapital\u0131na 10 manat deyil, y\u00fcz manat, milyon manat da qoya bil\u0259rl\u0259r. Ola bil\u0259r ki, MMC-nin f\u0259aliyy\u0259ti d\u00f6vr\u00fcnd\u0259 h\u0259min v\u0259sait tam x\u0259rcl\u0259nsin, yaxud daha da art\u0131r\u0131ls\u0131n. Nizamnam\u0259 kapital\u0131 he\u00e7 n\u0259yin t\u0259minat\u0131 deyil. El\u0259 MMC-l\u0259r var ki, yarad\u0131landa nizamnam\u0259 kapital\u0131 1 milyon manata b\u0259rab\u0259r olub, q\u0131sa m\u00fcdd\u0259td\u0259 100 manata d\u00fc\u015f\u00fcb. El\u0259 \u015firk\u0259t d\u0259 var ki, nizamnam\u0259 kapital\u0131 10 manatd\u0131r, amma d\u00f6vriyy\u0259si, \u00f6z kapital\u0131 10 milyonlarla manatd\u0131r. Bax\u0131n, banklarda nizamnam\u0259 kapital\u0131 da 50 milyon manatd\u0131r, \u00f6z kapital\u0131 da 50 milyon manatd\u0131r. Y\u0259ni bank\u0131n h\u0259r zaman \u00f6z 50 milyon manat\u0131 olmal\u0131d\u0131r. Bunu M\u0259rk\u0259zi Bank onlardan t\u0259l\u0259b edir, \u00e7\u00fcnki onlar \u0259halid\u0259n \u0259man\u0259t q\u0259bul edirl\u0259r. Dig\u0259r sah\u0259l\u0259rd\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n MMC-l\u0259r \u00fc\u00e7\u00fcn nizamnam\u0259 kapital\u0131n\u0131n m\u0259bl\u0259\u011fin\u0259 h\u0259r hans\u0131 t\u0259l\u0259b qoyulmay\u0131b, bu, d\u00fcnyada da bel\u0259dir. \u00c7\u00fcnki \u0259sas \u015firk\u0259tin f\u0259aliyy\u0259tidir\u201d.<\/p>\n

Ekspert\u0259 g\u00f6r\u0259, eyni h\u00fcquqi \u00fcnvanda \u00e7oxsayl\u0131 MMC-l\u0259rin yarad\u0131lmas\u0131, yaxud eyni \u015f\u0259xsin \u00e7oxsayl\u0131 MMC-nin h\u00fcquqi t\u0259msil\u00e7isi olmas\u0131 m\u00fc\u0259yy\u0259n \u0259m\u0259liyyatlarla ba\u011fl\u0131 olar bil\u0259r:<\/strong>\u00a0\u201cOla bil\u0259r ki, burada vergid\u0259nyay\u0131nma m\u0259qs\u0259di g\u00fcd\u00fcl\u00fcr. Ola da bil\u0259r ki, bir \u015f\u0259xs bir ne\u00e7\u0259 sah\u0259d\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259rir. Qanun buna h\u0259r hans\u0131 m\u0259hdudiyy\u0259t qoymur. MMC m\u0259hdud m\u0259suliyy\u0259tli c\u0259miyy\u0259t dem\u0259kdir. T\u0259sis\u00e7il\u0259ri bel\u0259 m\u00fc\u0259ssis\u0259l\u0259rin f\u0259aliyy\u0259tin\u0259 g\u00f6r\u0259 he\u00e7 bir m\u0259suliyy\u0259t da\u015f\u0131m\u0131rlar. Buna g\u00f6r\u0259dir ki, banklar hans\u0131sa \u015firk\u0259t\u0259 kredit ver\u0259nd\u0259 t\u0259sis\u00e7il\u0259rin d\u0259 z\u0259man\u0259tini t\u0259l\u0259b edirl\u0259r. Onu da qeyd edim ki, hans\u0131sa MMC-nin vergi borcu yaran\u0131rsa v\u0259 \u00f6d\u0259nmirs\u0259, bu, t\u0259sis\u00e7i \u00fc\u00e7\u00fcn d\u0259 cinay\u0259t m\u0259suliyy\u0259ti yarada bilir\u201d.<\/p>\n","protected":false},"excerpt":{"rendered":"

Az\u0259rbaycanda eyni vaxtda \u00e7oxsayl\u0131 \u015firk\u0259tl\u0259rin ba\u011flanmas\u0131 praktikas\u0131 geni\u015f yay\u0131l\u0131b. Bir \u00e7ox hallarda ba\u011flanan \u015firk\u0259tl\u0259rin m\u00f6vcud olma tarixi 6 ay-1 ili \u0259hat\u0259 edir, yaxud eyni h\u00fcquqi \u00fcnvanda qeydiyyatda olan onlarla \u015firk\u0259t eyni vaxtda l\u0259\u011fv edilir. B\u0259z\u0259ns\u0259 h\u00fcquqi t\u0259msil\u00e7isi eyni olan \u00e7oxsayl\u0131 \u015firk\u0259tl\u0259rin l\u0259\u011fv elanlar\u0131na rast g\u0259linir. M\u0259s\u0259l\u0259n, bu ilin yanvar\u0131nda l\u0259\u011fv olundu\u011fu elan edil\u0259n \u201cPapirus-L\u201d MMC, \u201cL. Orbita-BE\u201d MMC, \u201cEverest 2″ MMC v\u0259 “Dorsan” MMC-nin d\u00f6rd\u00fcn\u00fcn d\u0259 qanuni t\u0259msil\u00e7isi Kalbal\u0131yev \u018fdal\u0259t Tofiq o\u011flu olub. H\u0259min \u015firk\u0259tl\u0259rin h\u00fcquqi qeydiyyat \u00fcnvan\u0131 da eynidir: \u00c7\u00fcnki kreditorlardan iki ay \u0259rzind\u0259 t\u0259l\u0259bl\u0259rini Bak\u0131 \u015f\u0259h\u0259ri, Ab\u015feron rayonu,…<\/p>\n","protected":false},"author":2,"featured_media":807480,"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\/2025\/05\/b307b9a015d6107343b0cb5d621c1ea6.jpg",850,500,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/05\/b307b9a015d6107343b0cb5d621c1ea6.jpg",850,500,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/05\/b307b9a015d6107343b0cb5d621c1ea6.jpg",850,500,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/05\/b307b9a015d6107343b0cb5d621c1ea6-500x280.jpg",500,280,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/05\/b307b9a015d6107343b0cb5d621c1ea6-621x365.jpg",621,365,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/05\/b307b9a015d6107343b0cb5d621c1ea6-840x494.jpg",640,376,true],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/05\/b307b9a015d6107343b0cb5d621c1ea6.jpg",850,500,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/05\/b307b9a015d6107343b0cb5d621c1ea6.jpg",850,500,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/05\/b307b9a015d6107343b0cb5d621c1ea6-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/05\/b307b9a015d6107343b0cb5d621c1ea6.jpg",850,500,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":"Az\u0259rbaycanda eyni vaxtda \u00e7oxsayl\u0131 \u015firk\u0259tl\u0259rin ba\u011flanmas\u0131 praktikas\u0131 geni\u015f yay\u0131l\u0131b. Bir \u00e7ox hallarda ba\u011flanan \u015firk\u0259tl\u0259rin m\u00f6vcud olma tarixi 6 ay-1 ili \u0259hat\u0259 edir, yaxud eyni h\u00fcquqi \u00fcnvanda qeydiyyatda olan onlarla \u015firk\u0259t eyni vaxtda l\u0259\u011fv edilir. B\u0259z\u0259ns\u0259 h\u00fcquqi t\u0259msil\u00e7isi eyni olan \u00e7oxsayl\u0131 \u015firk\u0259tl\u0259rin l\u0259\u011fv elanlar\u0131na rast g\u0259linir. M\u0259s\u0259l\u0259n, bu ilin yanvar\u0131nda l\u0259\u011fv olundu\u011fu elan edil\u0259n \u201cPapirus-L\u201d MMC,…","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/807479"}],"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=807479"}],"version-history":[{"count":1,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/807479\/revisions"}],"predecessor-version":[{"id":807481,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/807479\/revisions\/807481"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/807480"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=807479"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=807479"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=807479"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}