{"id":810678,"date":"2025-06-12T15:27:50","date_gmt":"2025-06-12T11:27:50","guid":{"rendered":"https:\/\/arantv.az\/?p=810678"},"modified":"2025-06-12T15:27:50","modified_gmt":"2025-06-12T11:27:50","slug":"bu-nagdsiz-od%c9%99nisl%c9%99r-dayandirilir-r%c9%99smi","status":"publish","type":"post","link":"https:\/\/arantv.az\/?p=810678","title":{"rendered":"Bu na\u011fds\u0131z \u00f6d\u0259ni\u015fl\u0259r DAYANDIRILIR &#8211; R\u018fSM\u0130"},"content":{"rendered":"<p><strong>Son ill\u0259r \u00f6lk\u0259d\u0259 elektron \u00f6d\u0259ni\u015fl\u0259rin artmas\u0131 fonunda bir s\u0131ra sahibkarlar\u0131n m\u00fc\u015ft\u0259ril\u0259ri POS-terminalla deyil, birba\u015fa kartdan karta k\u00f6\u00e7\u00fcrm\u0259y\u0259 y\u00f6n\u0259ltm\u0259si m\u00fc\u015fahid\u0259 olunur. Bu v\u0259 ya dig\u0259r s\u0259b\u0259bd\u0259n pos-terminal t\u0259qdim edilmir. Bu da al\u0131c\u0131lar\u0131n haql\u0131 naraz\u0131l\u0131\u011f\u0131na s\u0259b\u0259b olur.\u00a0<\/strong><\/p>\n<p>Qanunvericiliyin t\u0259l\u0259bl\u0259rin\u0259 \u0259sas\u0259n, na\u011fds\u0131z \u00f6d\u0259ni\u015fl\u0259rin h\u0259yata ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn h\u0259r bir ticar\u0259t m\u00fc\u0259ssis\u0259sind\u0259 pos-terminal cihazlar\u0131 olmal\u0131d\u0131r. Al\u0131\u015f-veri\u015fin sonunda al\u0131c\u0131ya pos-terminaldan \u00e7\u0131xar\u0131\u015fla yana\u015f\u0131, n\u0259zar\u0259t kassa aparat\u0131 \u00e7eki d\u0259 t\u0259qdim edilm\u0259lidir. Bunlara \u0259m\u0259l etm\u0259y\u0259nl\u0259r is\u0259 qanun qar\u015f\u0131s\u0131nda m\u0259suliyy\u0259t da\u015f\u0131y\u0131r.<\/p>\n<p><em><strong>B\u0259s pos-terminal t\u0259qdim etm\u0259y\u0259n obyektl\u0259rin c\u0259rim\u0259si n\u0259 q\u0259d\u0259rdir v\u0259 bu kimi hallar niy\u0259 s\u0259ngimir?<\/strong><\/em><\/p>\n<p>M\u0259s\u0259l\u0259 il\u0259 ba\u011fl\u0131 bank m\u0259s\u0259l\u0259l\u0259ri \u00fczr\u0259 ekspert \u018fkr\u0259m H\u0259s\u0259nov News24.az-a a\u00e7\u0131qlamas\u0131nda bu hal\u0131n vergi \u00f6hd\u0259likl\u0259rind\u0259n yay\u0131nmaq m\u0259qs\u0259di da\u015f\u0131d\u0131\u011f\u0131n\u0131 bildirib.<\/p>\n<p>&#8220;Kartdan karta \u00f6d\u0259ni\u015fl\u0259r qanuni olaraq n\u0259zar\u0259t\u0259 al\u0131nmad\u0131\u011f\u0131 \u00fc\u00e7\u00fcn b\u0259zi sahibkarlar bu bo\u015fluqdan sui-istifad\u0259 edir. POS-terminalla \u00f6d\u0259ni\u015f ed\u0259n zaman siz sahibkar\u0131n hesab\u0131na pul \u00f6d\u0259yirsiniz, h\u0259min m\u0259bl\u0259\u011f is\u0259 avtomatik olaraq vergiy\u0259 c\u0259lb olunur. Lakin kartdan karta k\u00f6\u00e7\u00fcrm\u0259 zaman\u0131 he\u00e7 bir vergi tutulmur. Hesab edin ki, h\u0259r hans\u0131 bir dostunuzun kart hesab\u0131na pul k\u00f6\u00e7\u00fcr\u00fcrs\u00fcn\u00fcz. Bu zaman vergi v\u0259 ya h\u0259r hans\u0131 bir faiz tutulmas\u0131ndan s\u00f6hb\u0259t ged\u0259 bilm\u0259z\u201d.<\/p>\n<p><strong>\u018fkr\u0259m H\u0259s\u0259nov bu praktikan\u0131n \u0259slind\u0259 na\u011fd \u00f6d\u0259ni\u015fin r\u0259q\u0259msal formas\u0131na b\u0259nz\u0259diyini vur\u011fulay\u0131b:<\/strong><\/p>\n<p>\u201cBu ona b\u0259nz\u0259yir ki, siz \u00f6d\u0259ni\u015fi na\u011fd \u015f\u0259kild\u0259 edirsiniz, amma \u00e7ek alm\u0131rs\u0131n\u0131z. Bu is\u0259 n\u0259 m\u00fc\u015ft\u0259ri h\u00fcquqlar\u0131n\u0131 qoruyur, n\u0259 d\u0259 d\u00f6vl\u0259t\u0259 vergi \u015f\u0259klind\u0259 daxilolmalar\u0131n t\u0259min olunmas\u0131na k\u00f6m\u0259k edir. Bu c\u00fcr hallar\u0131n qar\u015f\u0131s\u0131n\u0131 almaq \u00fc\u00e7\u00fcn h\u0259m h\u00fcquqi mexanizml\u0259r g\u00fccl\u0259ndirilm\u0259li, h\u0259m d\u0259 ictimai maarifl\u0259ndirm\u0259 apar\u0131lmal\u0131d\u0131r. Onun fikrinc\u0259, m\u00fc\u015ft\u0259ril\u0259r d\u0259 bu c\u00fcr hallarda \u00e7eki t\u0259l\u0259b etm\u0259li v\u0259 \u00f6d\u0259ni\u015fi r\u0259smi yollarla h\u0259yata ke\u00e7irm\u0259lidir&#8221;.<\/p>\n<p>M\u0259s\u0259l\u0259 il\u0259 ba\u011fl\u0131 \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n is\u0259 News24.az-a bildirildi ki, na\u011fds\u0131z v\u0259saitin q\u0259bul edilm\u0259si yaln\u0131z POS-terminal vasit\u0259sil\u0259 h\u0259yata ke\u00e7irilm\u0259li, bu zaman v\u0259t\u0259nda\u015flara POS-terminal\u0131n q\u0259bzi il\u0259 yana\u015f\u0131 n\u0259zar\u0259t-kassa aparat\u0131n\u0131n \u00e7eki d\u0259 t\u0259qdim edilm\u0259lidir:<\/p>\n<p>\u201c\u0130stehlak\u00e7\u0131lar\u0131n h\u00fcquqlar\u0131n\u0131n m\u00fcdafi\u0259si haqq\u0131nda\u201d Qanuna uy\u011fun olaraq POS-terminallar\u0131n qura\u015fd\u0131r\u0131lmas\u0131, \u201cElektron ticar\u0259t haqq\u0131nda\u201d Qanuna \u0259sas\u0259n is\u0259 istehlak\u00e7\u0131lar\u0131n elektron \u00f6d\u0259ni\u015f etm\u0259k imkan\u0131n\u0131 t\u0259min etm\u0259k vergi \u00f6d\u0259yicil\u0259rinin birba\u015fa v\u0259zif\u0259l\u0259rin\u0259 aiddir&#8221;.<\/p>\n<p>Qeyd olunub ki, POS-terminal qura\u015fd\u0131r\u0131lmas\u0131 m\u0259cburi olan obyektl\u0259rd\u0259 bu hallara n\u0259zar\u0259t v\u0259 na\u011fds\u0131z \u00f6d\u0259ni\u015fl\u0259rin q\u0259bulundan imtina hallar\u0131n\u0131n m\u00fc\u0259yy\u0259n edilm\u0259si il\u0259 ba\u011fl\u0131 operativ vergi n\u0259zar\u0259ti t\u0259dbiri ke\u00e7irm\u0259k vergi orqan\u0131n\u0131n h\u00fcquqlar\u0131na aid edilib:<\/p>\n<p>&#8220;POS-terminal qura\u015fd\u0131r\u0131lmas\u0131 m\u0259cburi olan obyektl\u0259rd\u0259 POS-terminallar\u0131n qura\u015fd\u0131r\u0131lmamas\u0131na v\u0259 POS-terminallar qura\u015fd\u0131r\u0131lm\u0131\u015f obyektl\u0259rd\u0259 na\u011fds\u0131z \u00f6d\u0259ni\u015fl\u0259rin q\u0259bulundan imtina edilm\u0259sin\u0259 g\u00f6r\u0259 t\u0259qvim ili \u0259rzind\u0259 bel\u0259 hallara 1-ci d\u0259f\u0259 yol verildikd\u0259 1 000 manat, 2-ci d\u0259f\u0259 yol verildikd\u0259 3 000 manat, \u00fc\u00e7 v\u0259 daha \u00e7ox d\u0259f\u0259 yol verildikd\u0259 is\u0259 6 000 manat maliyy\u0259 sanksiyalar\u0131 t\u0259tbiq olunur&#8221;, &#8211; dey\u0259 m\u0259lumatda bildirilib.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Son ill\u0259r \u00f6lk\u0259d\u0259 elektron \u00f6d\u0259ni\u015fl\u0259rin artmas\u0131 fonunda bir s\u0131ra sahibkarlar\u0131n m\u00fc\u015ft\u0259ril\u0259ri POS-terminalla deyil, birba\u015fa kartdan karta k\u00f6\u00e7\u00fcrm\u0259y\u0259 y\u00f6n\u0259ltm\u0259si m\u00fc\u015fahid\u0259 olunur. Bu v\u0259 ya dig\u0259r s\u0259b\u0259bd\u0259n pos-terminal t\u0259qdim edilmir. Bu da al\u0131c\u0131lar\u0131n haql\u0131 naraz\u0131l\u0131\u011f\u0131na s\u0259b\u0259b olur.\u00a0 Qanunvericiliyin t\u0259l\u0259bl\u0259rin\u0259 \u0259sas\u0259n, na\u011fds\u0131z \u00f6d\u0259ni\u015fl\u0259rin h\u0259yata ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn h\u0259r bir ticar\u0259t m\u00fc\u0259ssis\u0259sind\u0259 pos-terminal cihazlar\u0131 olmal\u0131d\u0131r. Al\u0131\u015f-veri\u015fin sonunda al\u0131c\u0131ya pos-terminaldan \u00e7\u0131xar\u0131\u015fla yana\u015f\u0131, n\u0259zar\u0259t kassa aparat\u0131 \u00e7eki d\u0259 t\u0259qdim edilm\u0259lidir. Bunlara \u0259m\u0259l etm\u0259y\u0259nl\u0259r is\u0259 qanun qar\u015f\u0131s\u0131nda m\u0259suliyy\u0259t da\u015f\u0131y\u0131r. B\u0259s pos-terminal t\u0259qdim etm\u0259y\u0259n obyektl\u0259rin c\u0259rim\u0259si n\u0259 q\u0259d\u0259rdir v\u0259 bu kimi hallar niy\u0259 s\u0259ngimir? M\u0259s\u0259l\u0259 il\u0259 ba\u011fl\u0131 bank m\u0259s\u0259l\u0259l\u0259ri&hellip;<\/p>\n","protected":false},"author":2,"featured_media":810679,"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\/06\/17f2187c7f7755fc01fe9a839fe2a441.jpg",690,462,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/06\/17f2187c7f7755fc01fe9a839fe2a441.jpg",690,462,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/06\/17f2187c7f7755fc01fe9a839fe2a441.jpg",690,462,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/06\/17f2187c7f7755fc01fe9a839fe2a441-500x280.jpg",500,280,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/06\/17f2187c7f7755fc01fe9a839fe2a441-545x365.jpg",545,365,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/06\/17f2187c7f7755fc01fe9a839fe2a441.jpg",640,429,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/06\/17f2187c7f7755fc01fe9a839fe2a441.jpg",690,462,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/06\/17f2187c7f7755fc01fe9a839fe2a441.jpg",690,462,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/06\/17f2187c7f7755fc01fe9a839fe2a441-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2025\/06\/17f2187c7f7755fc01fe9a839fe2a441.jpg",690,462,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=19\" rel=\"category\">G\u00fcnd\u0259m<\/a>","rttpg_excerpt":"Son ill\u0259r \u00f6lk\u0259d\u0259 elektron \u00f6d\u0259ni\u015fl\u0259rin artmas\u0131 fonunda bir s\u0131ra sahibkarlar\u0131n m\u00fc\u015ft\u0259ril\u0259ri POS-terminalla deyil, birba\u015fa kartdan karta k\u00f6\u00e7\u00fcrm\u0259y\u0259 y\u00f6n\u0259ltm\u0259si m\u00fc\u015fahid\u0259 olunur. Bu v\u0259 ya dig\u0259r s\u0259b\u0259bd\u0259n pos-terminal t\u0259qdim edilmir. Bu da al\u0131c\u0131lar\u0131n haql\u0131 naraz\u0131l\u0131\u011f\u0131na s\u0259b\u0259b olur.\u00a0 Qanunvericiliyin t\u0259l\u0259bl\u0259rin\u0259 \u0259sas\u0259n, na\u011fds\u0131z \u00f6d\u0259ni\u015fl\u0259rin h\u0259yata ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn h\u0259r bir ticar\u0259t m\u00fc\u0259ssis\u0259sind\u0259 pos-terminal cihazlar\u0131 olmal\u0131d\u0131r. Al\u0131\u015f-veri\u015fin sonunda al\u0131c\u0131ya pos-terminaldan \u00e7\u0131xar\u0131\u015fla&hellip;","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/810678"}],"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=810678"}],"version-history":[{"count":1,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/810678\/revisions"}],"predecessor-version":[{"id":810680,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/810678\/revisions\/810680"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/810679"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=810678"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=810678"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=810678"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}