{"id":836154,"date":"2025-12-10T10:06:36","date_gmt":"2025-12-10T06:06:36","guid":{"rendered":"https:\/\/arantv.az\/?p=836154"},"modified":"2025-12-10T10:06:36","modified_gmt":"2025-12-10T06:06:36","slug":"paytaxt-restoranlarinda-cayvoy-qadagasi","status":"publish","type":"post","link":"https:\/\/arantv.az\/?p=836154","title":{"rendered":"Paytaxt restoranlar\u0131nda \u201c\u00e7ayvoy\u201d qada\u011fas\u0131"},"content":{"rendered":"<h3><strong>Restoranlarda servis haqq\u0131n\u0131n tutulmas\u0131 Az\u0259rbaycanda turizmin inki\u015faf\u0131na m\u0259nfi t\u0259sir g\u00f6st\u0259rm\u0259kl\u0259 yana\u015f\u0131, m\u00fc\u015ft\u0259ril\u0259rin b\u00f6y\u00fck naraz\u0131l\u0131\u011f\u0131na s\u0259b\u0259b olur\u00a0<\/strong><\/h3>\n<p><em>Bak\u0131da yerl\u0259\u015f\u0259n b\u0259zi restoranlar\u0131n v\u0259t\u0259nda\u015flara \u0259vv\u0259lc\u0259d\u0259n m\u0259lumat verm\u0259d\u0259n \u00fcmumi hesaba 10-15% servis haqq\u0131 \u0259lav\u0259 etm\u0259si uzun m\u00fcdd\u0259tdir ki, \u00e7ox az adam\u0131 narahat edirdi.\u00a0 Halbuki \u0259lav\u0259 servis haqq\u0131 bar\u0259d\u0259 m\u00fc\u015ft\u0259riy\u0259 \u0259vv\u0259lc\u0259d\u0259n \u015fifahi formada x\u0259b\u0259rdarl\u0131q edilm\u0259li v\u0259 ya menyuda kifay\u0259t q\u0259d\u0259r ayd\u0131n \u015f\u0259kild\u0259 g\u00f6st\u0259rilm\u0259lidir. H\u0259m\u00e7inin m\u00fc\u015ft\u0259ril\u0259r \u0259lav\u0259 servis haqq\u0131n\u0131 \u00f6d\u0259m\u0259y\u0259 m\u0259cbur oluna bilm\u0259z. Bu m\u00fc\u015ft\u0259rinin a\u00e7\u0131q \u015f\u0259kild\u0259 aldad\u0131lmas\u0131 v\u0259 istehlak\u00e7\u0131n\u0131n h\u00fcquqlar\u0131n\u0131n pozulmas\u0131 dem\u0259kdir. M\u00fc\u015ft\u0259rid\u0259n \u0259lav\u0259 m\u0259bl\u0259\u011fin t\u0259l\u0259b olunmas\u0131 qeyri-qanunidir. Bel\u0259 olan halda m\u00fc\u015ft\u0259ri restoran r\u0259hb\u0259rliyin\u0259 naraz\u0131l\u0131q edib pulu \u00f6d\u0259m\u0259kd\u0259n imtina ed\u0259 bil\u0259r. Sirr deyil ki, b\u0259z\u0259n m\u00fc\u015ft\u0259ri \u00f6z ab\u0131r-h\u0259yas\u0131na q\u0131s\u0131l\u0131b, hans\u0131sa narahatl\u0131q yaranmas\u0131n dey\u0259 s\u00fcrpriz d\u0259 olsa, \u0259lav\u0259 servis haqq\u0131n\u0131 \u00f6d\u0259yir.\u00a0\u00a0<\/em><\/p>\n<p>T\u00fcrkiy\u0259 Ticar\u0259t Nazirliyi \u00f6lk\u0259 \u00fczr\u0259 restoran, kafe, \u015firniyyat ma\u011fazalar\u0131 v\u0259 dig\u0259r ia\u015f\u0259 obyektl\u0259rind\u0259 uzun m\u00fcdd\u0259tdir m\u00fcbahis\u0259 do\u011furan \u0259lav\u0259 \u00f6d\u0259ni\u015fl\u0259rl\u0259 ba\u011fl\u0131 m\u00fch\u00fcm d\u0259yi\u015fiklikl\u0259r\u0259 gedib. Bel\u0259 ki, yeni qaydalara \u0259sas\u0259n, m\u00fc\u0259ssis\u0259l\u0259r m\u00fc\u015ft\u0259ril\u0259rd\u0259n yaln\u0131z menyuda a\u00e7\u0131q v\u0259 \u015f\u0259ffaf \u015f\u0259kild\u0259 g\u00f6st\u0259rilmi\u015f qiym\u0259tl\u0259r \u0259sas\u0131nda \u00f6d\u0259ni\u015f t\u0259l\u0259b ed\u0259 bil\u0259c\u0259kl\u0259r. Bu kontekstd\u0259, \u00f6lk\u0259mizd\u0259 d\u0259 istehlak\u00e7\u0131lar\u0131n h\u00fcquqlar\u0131n\u0131n qorunmas\u0131 istiqam\u0259tind\u0259 ox\u015far mexanizml\u0259rin t\u0259tbiqi, servis haqq\u0131n\u0131n l\u0259\u011fvi m\u0259s\u0259l\u0259si aktualla\u015f\u0131r.<\/p>\n<p><strong>B\u0259s m\u00fc\u015ft\u0259ril\u0259r \u0259lav\u0259 servis haqq\u0131n\u0131 \u00f6d\u0259m\u0259kd\u0259n imtina ed\u0259 bil\u0259rmi? \u018fg\u0259r bel\u0259dirs\u0259, hans\u0131 h\u00fcquqi \u0259saslarla?<\/strong><\/p>\n<p>M\u00f6vzu il\u0259 ba\u011fl\u0131 iqtisad\u00e7\u0131 Natiq C\u0259f\u0259rli \u201cYeni M\u00fcsavat\u201da dan\u0131\u015f\u0131b. Onun s\u00f6zl\u0259rin\u0259 g\u00f6r\u0259, \u201c\u00e7ayvoy\u201dun qada\u011fan edilm\u0259si m\u00fcmk\u00fcn deyil: \u201cBiri var ki, insanlar k\u00f6n\u00fcll\u00fc &#8220;\u00e7ayvoy&#8221; verir, bu qada\u011fan oluna bilm\u0259z. Biri d\u0259 var ki, hesab\u0131n i\u00e7ind\u0259 n\u0259z\u0259r\u0259 al\u0131nan, y\u0259ni hesaba sal\u0131nan &#8220;\u00e7ayvoy&#8221; v\u0259 ya xidm\u0259thaqq\u0131 il\u0259 ba\u011fl\u0131 qar\u0131\u015f\u0131ql\u0131q m\u00f6vcuddur. B\u0259li, b\u0259zi insanlar xidm\u0259thaqq\u0131 verm\u0259k ist\u0259mirl\u0259r, lakin m\u0259cbur edilirl\u0259r. Bu, do\u011fru deyil v\u0259 m\u00fc\u0259yy\u0259n t\u0259nziml\u0259m\u0259l\u0259r olmal\u0131d\u0131r&#8221;.<\/p>\n<p><img src=\"https:\/\/files.modern.az\/articles\/2024\/09\/23\/1727078306_1720780333_na-1.jpg\" alt=\"Natiq C\u0259f\u0259rli REAL-\u0131n s\u0259dri oldu | Modern.az\" \/><\/p>\n<p><strong>Natiq C\u0259f\u0259rli<\/strong><\/p>\n<p>Haz\u0131rda i\u015fl\u0259tm\u0259l\u0259r bunun qanunla \u0259sasland\u0131r\u0131ld\u0131\u011f\u0131n\u0131 bildirirl\u0259r, \u00e7\u00fcnki d\u00fcnyan\u0131n bir \u00e7ox \u00f6lk\u0259sind\u0259 bel\u0259 bir praktika m\u00f6vcuddur v\u0259 onun vergisi tutulur. Ona g\u00f6r\u0259 d\u0259 hesab\u0131n i\u00e7ind\u0259 hesaba sal\u0131nan \u201c\u00e7ayvoy\u201d verildikd\u0259, onun vergisi d\u0259 tutulur. Bu s\u0259b\u0259bd\u0259n qanunvericilikd\u0259 bu iki anlay\u0131\u015f\u0131 bir-birind\u0259n ay\u0131rmaq vacibdir. Y\u0259ni \u0259g\u0259r \u201c\u00e7aypulu\u201d \u00fc\u00e7\u00fcn vergi olmasa, h\u0259cmi d\u0259 azalacaq. M\u0259s\u0259l\u0259n, hesab\u0131n 10 faizi serviz haqq\u0131 kimi tutulursa v\u0259 \u0259g\u0259r bu, vergiy\u0259 c\u0259lb olunmayacaqsa, o zaman servis haqq\u0131n\u0131 5 faiz\u0259 endirm\u0259k m\u00fcmk\u00fcnd\u00fcr. Qanunda bu c\u00fcr t\u0259nziml\u0259m\u0259 aparmaq olar&#8221;.<\/p>\n<p><strong>Azad \u0130stehlak\u00e7\u0131lar Birliyinin s\u0259dri Eyyub H\u00fcseynov qeyd edib ki, son 6 ild\u0259 restoranlarda servis haqq\u0131n\u0131n tutulmas\u0131 Az\u0259rbaycanda turizmin inki\u015faf\u0131na m\u0259nfi t\u0259sir g\u00f6st\u0259rm\u0259kl\u0259 yana\u015f\u0131, restorana g\u0259l\u0259nl\u0259rin b\u00f6y\u00fck naraz\u0131l\u0131\u011f\u0131na s\u0259b\u0259b olan m\u0259s\u0259l\u0259l\u0259rd\u0259n biridir:<\/strong>\u00a0\u201cBu g\u00fcn d\u0259 qurumumuza, \u00f6vlad\u0131n\u0131n ad g\u00fcn\u00fc m\u0259rasimi \u00fc\u00e7\u00fcn restorana ged\u0259n bir \u015f\u0259xsd\u0259n \u015fikay\u0259t daxil olub &#8211; ona 15 faiz servishaqq\u0131 t\u0259l\u0259b edilib. Qeyd etm\u0259k laz\u0131md\u0131r ki, servishaqq\u0131 m\u0259s\u0259l\u0259si Az\u0259rbaycan qanunvericiliyind\u0259 n\u0259z\u0259rd\u0259 tutulmay\u0131b v\u0259 he\u00e7 bir qada\u011fa da yoxdur. Lakin m\u0259s\u0259l\u0259 il\u0259 ba\u011fl\u0131 aidiyy\u0259ti qurumlar\u0131n m\u00f6vqeyi bel\u0259dir ki, restoranlar \u00f6z \u0259razil\u0259rind\u0259 nec\u0259 davranacaqlar\u0131n\u0131 \u00f6z\u00fc m\u00fc\u0259yy\u0259n edir. T\u0259\u0259ss\u00fcf ki, bazarda restoranlar \u00fc\u00e7\u00fcn vahid qaydalar m\u00f6vcud deyil. Bu v\u0259ziyy\u0259t tam \u00f6zba\u015f\u0131nal\u0131q do\u011furur v\u0259 istehlak\u00e7\u0131 h\u00fcquqlar\u0131n\u0131n pozulmas\u0131na g\u0259tirib \u00e7\u0131xar\u0131r.<\/p>\n<p>M\u0259s\u0259l\u0259n, bahal\u0131 restoranlarda musiqi\u00e7i \u00e7a\u011f\u0131r\u0131l\u0131r, m\u00fc\u011f\u0259nni ifa edir v\u0259 bunun \u00fc\u00e7\u00fcn \u0259lav\u0259 \u00f6d\u0259ni\u015f t\u0259l\u0259b olunur. \u0130stehlak\u00e7\u0131ya bu bar\u0259d\u0259 \u0259vv\u0259lc\u0259d\u0259n he\u00e7 bir m\u0259lumat verilmir. Qanun is\u0259 bu c\u00fcr hallar\u0131 qada\u011fan etmir. \u00dcmumiyy\u0259tl\u0259, d\u00fcnyada, o c\u00fcml\u0259d\u0259n kapitalist \u00f6lk\u0259l\u0259rd\u0259 v\u0259 yax\u015f\u0131 xidm\u0259t g\u00f6st\u0259rildikd\u0259 istehlak\u00e7\u0131lar \u201c\u00e7ayvoy\u201d verir. Lakin b\u00fct\u00fcn hallarda servis haqq\u0131 menyuya daxil edilm\u0259li v\u0259 istehlak\u00e7\u0131 buna \u0259vv\u0259lc\u0259d\u0259n m\u0259lumatland\u0131r\u0131lmal\u0131d\u0131r. Bu \u015f\u0259rtl\u0259r \u00f6d\u0259nildikd\u0259, istehlak\u00e7\u0131 art\u0131q se\u00e7imini etmi\u015f hesab olunur v\u0259 \u00f6d\u0259ni\u015fi etm\u0259lidir&#8221;.<\/p>\n<p><img src=\"https:\/\/qafqazinfo.az\/uploads\/1568196848\/eyyub.jpg\" alt=\"Eyyub H\u00fcseynovun q\u0131z\u0131 v\u0259fat etdi\" \/><\/p>\n<p><strong>Eyyub H\u00fcseynov<\/strong><\/p>\n<p><strong>Eyyub H\u00fcseynov h\u0259m\u00e7inin bildirib ki, haz\u0131rda restoranlarda v\u0259 \u015fadl\u0131q evl\u0259rind\u0259 dig\u0259r \u00f6zba\u015f\u0131nal\u0131qlar da m\u00fc\u015fahid\u0259 olunur. M\u0259s\u0259l\u0259n, servis haqq\u0131ndan \u0259lav\u0259, \u0259lav\u0259 \u00f6d\u0259ni\u015fl\u0259r, face control t\u0259tbiqi v\u0259 oturma yerl\u0259rin\u0259 g\u00f6r\u0259 \u0259lav\u0259 qiym\u0259t t\u0259l\u0259b olunmas\u0131 kimi hallar ba\u015f verir:<\/strong>\u00a0\u201cB\u00fct\u00fcn bunlar istehlak\u00e7\u0131 h\u00fcquqlar\u0131n\u0131n pozulmas\u0131na s\u0259b\u0259b olur. M\u0259s\u0259l\u0259n, \u0259g\u0259r bir m\u00fc\u015ft\u0259rinin \u00fcz\u00fcn\u0259 g\u00f6r\u0259 restorana burax\u0131lm\u0131rsa, ya da d\u0259niz\u0259 t\u0259r\u0259f oturmaq \u00fc\u00e7\u00fcn \u0259lav\u0259 20 manat t\u0259l\u0259b olunursa, bu, qanunsuzdur.<\/p>\n<p>Aidiyy\u0259ti orqanlar, o c\u00fcml\u0259d\u0259n Antiinhisar D\u00f6vl\u0259t Agentliyi bu m\u0259s\u0259l\u0259l\u0259r\u0259 n\u0259zar\u0259t etm\u0259li v\u0259 qanun pozuntusu a\u015fkarland\u0131qda c\u0259rim\u0259 t\u0259tbiq etm\u0259lidir. Y\u0259ni servishaqq\u0131 yaln\u0131z menyuda qeyd olunmu\u015f v\u0259 istehlak\u00e7\u0131ya \u0259vv\u0259lc\u0259d\u0259n bildirildikd\u0259 qanuni say\u0131l\u0131r. \u018fks halda, bu, istehlak\u00e7\u0131n\u0131n h\u00fcquqlar\u0131n\u0131n pozulmas\u0131d\u0131r v\u0259 aidiyy\u0259ti qurumlar buna m\u00fcdaxil\u0259 etm\u0259lidir&#8221;.<\/p>\n<p><strong>Xalid\u0259 G\u018fRAY,<br \/>\n\u201cYeni M\u00fcsavat\u201d<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Restoranlarda servis haqq\u0131n\u0131n tutulmas\u0131 Az\u0259rbaycanda turizmin inki\u015faf\u0131na m\u0259nfi t\u0259sir g\u00f6st\u0259rm\u0259kl\u0259 yana\u015f\u0131, m\u00fc\u015ft\u0259ril\u0259rin b\u00f6y\u00fck naraz\u0131l\u0131\u011f\u0131na s\u0259b\u0259b olur\u00a0 Bak\u0131da yerl\u0259\u015f\u0259n b\u0259zi restoranlar\u0131n v\u0259t\u0259nda\u015flara \u0259vv\u0259lc\u0259d\u0259n m\u0259lumat verm\u0259d\u0259n \u00fcmumi hesaba 10-15% servis haqq\u0131 \u0259lav\u0259 etm\u0259si uzun m\u00fcdd\u0259tdir ki, \u00e7ox az adam\u0131 narahat edirdi.\u00a0 Halbuki \u0259lav\u0259 servis haqq\u0131 bar\u0259d\u0259 m\u00fc\u015ft\u0259riy\u0259 \u0259vv\u0259lc\u0259d\u0259n \u015fifahi formada x\u0259b\u0259rdarl\u0131q edilm\u0259li v\u0259 ya menyuda kifay\u0259t q\u0259d\u0259r ayd\u0131n \u015f\u0259kild\u0259 g\u00f6st\u0259rilm\u0259lidir. H\u0259m\u00e7inin m\u00fc\u015ft\u0259ril\u0259r \u0259lav\u0259 servis haqq\u0131n\u0131 \u00f6d\u0259m\u0259y\u0259 m\u0259cbur oluna bilm\u0259z. Bu m\u00fc\u015ft\u0259rinin a\u00e7\u0131q \u015f\u0259kild\u0259 aldad\u0131lmas\u0131 v\u0259 istehlak\u00e7\u0131n\u0131n h\u00fcquqlar\u0131n\u0131n pozulmas\u0131 dem\u0259kdir. M\u00fc\u015ft\u0259rid\u0259n \u0259lav\u0259 m\u0259bl\u0259\u011fin t\u0259l\u0259b olunmas\u0131 qeyri-qanunidir. 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