{"id":50545,"date":"2026-04-27T10:48:19","date_gmt":"2026-04-27T06:48:19","guid":{"rendered":"https:\/\/infonews.az\/?p=50545"},"modified":"2026-04-27T10:49:26","modified_gmt":"2026-04-27T06:49:26","slug":"vergi-borcu-olan-sirk%c9%99tin-tenderd%c9%99-qalib-g%c9%99lm%c9%99si-il%c9%99-bagli-%c9%99sassiz-iddialara-az%c9%99rbaycan-milli-konservatoriyasindan-cavab","status":"publish","type":"post","link":"https:\/\/infonews.az\/?p=50545","title":{"rendered":"Vergi borcu olan \u015firk\u0259tin tenderd\u0259 qalib g\u0259lm\u0259si il\u0259 ba\u011fl\u0131 \u0259sass\u0131z iddialara Az\u0259rbaycan Milli Konservatoriyas\u0131ndan cavab"},"content":{"rendered":"

Vergi borcu olan \u015firk\u0259tin tenderd\u0259 qalib g\u0259lm\u0259si il\u0259 ba\u011fl\u0131 \u0259sass\u0131z iddialara Az\u0259rbaycan Milli Konservatoriyas\u0131ndan cavab<\/span><\/p>\n

Az\u0259rbaycan Milli Konservatoriyas\u0131 son g\u00fcnl\u0259r b\u0259zi internet resurslar\u0131nda yay\u0131lan dezinformasiya xarakterli m\u0259lumatlara \u015f\u0259ffaf v\u0259 obyektiv faktlara \u0259saslanaraq m\u00fcnasib\u0259t bildirib.<\/span><\/p>\n

M\u0259s\u0259l\u0259 il\u0259 ba\u011fl\u0131 Milli Konservatoriyan\u0131n Sat\u0131nalma r\u0259hb\u0259ri Orxan V\u0259liyev “\u0130NFONEWS”<\/strong><\/a>-a a\u00e7\u0131qlama verib.<\/span><\/p>\n

“B\u0259zi media resurslar\u0131nda Az\u0259rbaycan Milli Konservatoriyas\u0131n\u0131n b\u0259rk m\u0259i\u015f\u0259t tullant\u0131lar\u0131n\u0131n da\u015f\u0131nmas\u0131 v\u0259 z\u0259r\u0259rsizl\u0259\u015fdirilm\u0259y\u0259 t\u0259hvil verilm\u0259si xidm\u0259ti \u00fczr\u0259 ba\u011flad\u0131\u011f\u0131 m\u00fcqavil\u0259 il\u0259 ba\u011fl\u0131 yay\u0131mlanm\u0131\u015f m\u0259lumat h\u00fcquqi v\u0259 faktiki bax\u0131mdan m\u0259s\u0259l\u0259nin mahiyy\u0259tini tam \u0259ks etdirmir.<\/span>
\n\u0130lk n\u00f6vb\u0259d\u0259 qeyd olunmal\u0131d\u0131r ki, s\u00f6z\u00fcged\u0259n xidm\u0259t \u00fcmumi bazar prinsipl\u0259ri il\u0259 g\u00f6st\u0259ril\u0259n adi xidm\u0259t deyil. Az\u0259rbaycan Respublikas\u0131 Prezidentinin 6 avqust 2008-ci il tarixli 2983 n\u00f6mr\u0259li S\u0259r\u0259ncam\u0131na \u0259sas\u0259n Bak\u0131 \u015f\u0259h\u0259rind\u0259 \u0259m\u0259l\u0259g\u0259lm\u0259 m\u0259nb\u0259yind\u0259n as\u0131l\u0131 olmayaraq b\u00fct\u00fcn b\u0259rk m\u0259i\u015f\u0259t tullant\u0131lar\u0131n\u0131n y\u0131\u011f\u0131lmas\u0131, da\u015f\u0131nmas\u0131 v\u0259 \u201cT\u0259miz \u015e\u0259h\u0259r\u201d A\u00e7\u0131q S\u0259hmdar C\u0259miyy\u0259tin\u0259 t\u0259hvil verilm\u0259si Bak\u0131 \u015e\u0259h\u0259r \u0130cra Hakimiyy\u0259tin\u0259 h\u0259val\u0259 edilmi\u015fdir.<\/span>
\nAz\u0259rbaycan Respublikas\u0131 Prezidenti yan\u0131nda Antiinhisar v\u0259 \u0130stehlak Bazar\u0131na N\u0259zar\u0259t D\u00f6vl\u0259t Agentliyinin Az\u0259rbaycan Milli Konservatoriyas\u0131na \u00fcnvanlad\u0131\u011f\u0131 04.02.2026-c\u0131 il tarixli, 3-54\/2-1327\/2026 n\u00f6mr\u0259li m\u0259ktubda da bu hal a\u00e7\u0131q \u015f\u0259kild\u0259 g\u00f6st\u0259rilmi\u015f, eyni zamanda bildirilmi\u015fdir ki, h\u0259min xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259si il\u0259 ba\u011fl\u0131 Bak\u0131 \u015e\u0259h\u0259r M\u0259nzil-Kommunal T\u0259s\u0259rr\u00fcfat\u0131 Departamentinin tabeliyind\u0259 \u201cKommunal Xidm\u0259tl\u0259r M\u00fc\u0259ssis\u0259si\u201d MMC t\u0259sis edilmi\u015f v\u0259 xidm\u0259tl\u0259rin h\u0259yata ke\u00e7irilm\u0259si aidiyy\u0259ti normativ h\u00fcquqi aktlar\u0131n t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun t\u0259\u015fkil olunur. H\u0259min m\u0259ktubda ayr\u0131ca vur\u011fulan\u0131r ki, m\u0259i\u015f\u0259t tullant\u0131lar\u0131n\u0131n da\u015f\u0131nmas\u0131 v\u0259 z\u0259r\u0259rsizl\u0259\u015fdirilm\u0259si xidm\u0259tl\u0259ri Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin 21 aprel 2005-ci il tarixli 74 n\u00f6mr\u0259li q\u0259rar\u0131 il\u0259 t\u0259sdiq edilmi\u015f qaydalara uy\u011fun h\u0259yata ke\u00e7irilir, bu xidm\u0259tl\u0259rin tarifl\u0259ri is\u0259 Tarif (qiym\u0259t) \u015euras\u0131n\u0131n 24 noyabr 2011-ci il tarixli 5 n\u00f6mr\u0259li q\u0259rar\u0131 il\u0259 m\u00fc\u0259yy\u0259n edilir. Buna g\u00f6r\u0259 d\u0259, h\u0259min xidm\u0259tl\u0259rin sat\u0131n al\u0131nmas\u0131n\u0131n qeyd olunan normativ h\u00fcquqi s\u0259n\u0259dl\u0259rin t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun h\u0259yata ke\u00e7irilm\u0259si m\u0259qs\u0259d\u0259m\u00fcvafiq hesab edilmi\u015fdir.<\/span>
\nBu h\u00fcquqi v\u0259ziyy\u0259t \u201cD\u00f6vl\u0259t sat\u0131nalmalar\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununun t\u0259tbiq dair\u0259sini m\u00fc\u0259yy\u0259n ed\u0259n 3-c\u00fc madd\u0259si il\u0259 d\u0259 uzla\u015f\u0131r. H\u0259min madd\u0259y\u0259 \u0259sas\u0259n yaln\u0131z d\u00f6vl\u0259t orqan\u0131 v\u0259 ya t\u0259bii inhisar subyekti t\u0259r\u0259find\u0259n t\u0259qdim edil\u0259n v\u0259 qiym\u0259tl\u0259ri d\u00f6vl\u0259t t\u0259r\u0259find\u0259n t\u0259nziml\u0259n\u0259n mallar\u0131n, i\u015fl\u0259rin v\u0259 ya xidm\u0259tl\u0259rin sat\u0131n al\u0131nmas\u0131na \u201cD\u00f6vl\u0259t sat\u0131nalmalar\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanunu \u015famil edilmir.<\/span>
\nBel\u0259likl\u0259, haz\u0131rki m\u0259s\u0259l\u0259y\u0259n \u201cadi tender ke\u00e7irilib v\u0259 vergi borcu olan m\u00fc\u0259ssis\u0259 qalib elan edilib\u201d \u015f\u0259klind\u0259 yana\u015fma h\u00fcquqi bax\u0131mdan d\u00fczg\u00fcn deyil. \u00c7\u00fcnki burada s\u00f6hb\u0259t x\u00fcsusi qaydada t\u0259\u015fkil olunan, m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f kommunal xidm\u0259td\u0259n gedir v\u0259 bu xidm\u0259t \u00fczr\u0259 m\u00fcnasib\u0259tl\u0259r \u00fcmumi sat\u0131nalma mexanizminin klassik t\u0259tbiqind\u0259n f\u0259rql\u0259nir.<\/span>
\nBununla yana\u015f\u0131, Az\u0259rbaycan Milli Konservatoriyas\u0131 qanunun birba\u015fa \u015famil edilm\u0259m\u0259sin\u0259 baxmayaraq m\u0259s\u0259l\u0259ni maksimum diqq\u0259t v\u0259 m\u0259suliyy\u0259tl\u0259 ara\u015fd\u0131rm\u0131\u015f, qar\u015f\u0131 t\u0259r\u0259fd\u0259n m\u00fcvafiq s\u0259n\u0259dl\u0259ri t\u0259l\u0259b etmi\u015fdir. T\u0259qdim edilmi\u015f s\u0259n\u0259dl\u0259r aras\u0131nda vergi orqan\u0131 t\u0259r\u0259find\u0259n verilmi\u015f aray\u0131\u015f da olmu\u015fdur. H\u0259min aray\u0131\u015fda \u201cKommunal Xidm\u0259tl\u0259r M\u00fc\u0259ssis\u0259si\u201d M\u0259hdud M\u0259suliyy\u0259tli C\u0259miyy\u0259tinin vergil\u0259r v\u0259 dig\u0259r icbari \u00f6d\u0259ni\u015fl\u0259r \u00fczr\u0259 vaxt\u0131 ke\u00e7mi\u015f \u00f6hd\u0259likl\u0259rinin olmad\u0131\u011f\u0131, y\u0259ni \u201cborc yoxdur\u201d qeydinin m\u00f6vcud oldu\u011fu a\u00e7\u0131q \u015f\u0259kild\u0259 \u0259ks etdirilmi\u015fdir. Ba\u015fqa s\u00f6zl\u0259, sat\u0131nalan t\u0259\u015fkilat q\u0259rar q\u0259bul ed\u0259rk\u0259n sonradan mediada ir\u0259li s\u00fcr\u00fcl\u0259n ehtimallara deyil, t\u0259qdim olunmu\u015f r\u0259smi s\u0259n\u0259dl\u0259r\u0259 \u0259saslanm\u0131\u015fd\u0131r.<\/span>
\nMediada istinad edil\u0259n vergi borcu bar\u0259d\u0259 m\u0259lumat\u0131n sonradan yaranm\u0131\u015f olmas\u0131 da istisna edilmir. Haz\u0131rda 2026-c\u0131 ilin birinci r\u00fcb\u00fc yekunla\u015fd\u0131\u011f\u0131ndan vergi \u00f6d\u0259yicil\u0259ri t\u0259r\u0259find\u0259n vergi xidm\u0259tin\u0259 m\u00fcvafiq hesabatlar t\u0259qdim olunur v\u0259 bunun n\u0259tic\u0259sind\u0259 qanunvericiliy\u0259 uy\u011fun vergi \u00f6hd\u0259likl\u0259ri hesablan\u0131r. Bu bax\u0131mdan, m\u00fcqavil\u0259nin ba\u011fland\u0131\u011f\u0131 tarixd\u0259 t\u0259qdim olunmu\u015f r\u0259smi aray\u0131\u015fla sonrak\u0131 tarixd\u0259 elektron informasiya resursunda g\u00f6r\u00fcn\u0259n m\u0259lumat\u0131n eyni zaman k\u0259siyin\u0259 aid edilm\u0259d\u0259n m\u00fcqayis\u0259 olunmas\u0131 d\u00fczg\u00fcn h\u00fcquqi n\u0259tic\u0259y\u0259 g\u0259tirmir. Ba\u015fqa s\u00f6zl\u0259, m\u00fcqavil\u0259 ba\u011flanan tarixd\u0259 r\u0259smi aray\u0131\u015fda borcun olmad\u0131\u011f\u0131 g\u00f6st\u0259rildiyi halda, sonradan hesabatlar\u0131n t\u0259qdim edilm\u0259si n\u0259tic\u0259sind\u0259 \u00f6hd\u0259liyin yaranmas\u0131 h\u00fcquqi bax\u0131mdan m\u00fcmk\u00fcn hald\u0131r v\u0259 bu, \u0259vv\u0259lki m\u0259rh\u0259l\u0259d\u0259 q\u0259bul edilmi\u015f q\u0259rar\u0131 \u00f6z-\u00f6zl\u00fcy\u00fcnd\u0259 qanunsuz etmir.<\/span>
\nDig\u0259r m\u00fch\u00fcm m\u0259qam ondan ibar\u0259tdir ki, Az\u0259rbaycan Milli Konservatoriyas\u0131 \u015f\u0259ffafl\u0131q v\u0259 a\u015fkarl\u0131q prinsipl\u0259rin\u0259 sadiq qalaraq, \u201cD\u00f6vl\u0259t sat\u0131nalmalar\u0131 haqq\u0131nda\u201d Qanunun 3.2.1-ci madd\u0259sin\u0259 g\u00f6r\u0259 h\u0259min Qanunun birba\u015fa \u015famil edilm\u0259diyi bu m\u00fcqavil\u0259ni bel\u0259 elektron portalda d\u0259rc etdirmi\u015fdir. Bu yana\u015fma qurumun h\u0259r hans\u0131 m\u0259lumat\u0131 gizl\u0259tm\u0259k niyy\u0259tind\u0259 olmad\u0131\u011f\u0131n\u0131, \u0259ksin\u0259, f\u0259aliyy\u0259tini a\u00e7\u0131q v\u0259 hesabatl\u0131 \u015f\u0259kild\u0259 t\u0259\u015fkil etdiyini g\u00f6st\u0259rir. Qanunun 4.1-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan \u015f\u0259ffafl\u0131q v\u0259 a\u015fkarl\u0131q prinsipl\u0259rin\u0259 faktiki \u0259m\u0259l olunmas\u0131 da m\u0259hz burada \u00f6z ifad\u0259sini tap\u0131r.<\/span>
\nBundan ba\u015fqa, \u201cMedia haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131 Qanununun 14.1.11-ci madd\u0259sin\u0259 \u0259sas\u0259n faktlar v\u0259 hadis\u0259l\u0259r q\u0259r\u0259zsiz v\u0259 obyektiv t\u0259qdim edilm\u0259li, 14.1.11-1-ci madd\u0259sin\u0259 \u0259sas\u0259n is\u0259 saxta m\u0259lumatlar\u0131n d\u0259rc edilm\u0259sin\u0259 v\u0259 ya yay\u0131mlanmas\u0131na yol verilm\u0259m\u0259lidir. H\u0259min Qanunun 14.1.7-ci v\u0259 14.1.9-cu madd\u0259l\u0259ri d\u0259 \u015f\u0259xsin i\u015fg\u00fczar n\u00fcfuzunun l\u0259k\u0259l\u0259nm\u0259sin\u0259, b\u00f6htana v\u0259 t\u0259hqir\u0259 yol verilm\u0259m\u0259sini t\u0259l\u0259b edir. Bu bax\u0131mdan, m\u0259s\u0259l\u0259nin h\u00fcquqi mahiyy\u0259ti, t\u0259tbiq olunan x\u00fcsusi normativ baza, s\u0259lahiyy\u0259tli d\u00f6vl\u0259t orqan\u0131n\u0131n r\u0259smi m\u00f6vqeyi v\u0259 sat\u0131nalma zaman\u0131 t\u0259qdim olunmu\u015f r\u0259smi s\u0259n\u0259dl\u0259r n\u0259z\u0259r\u0259 al\u0131nmadan m\u0259s\u0259l\u0259ni birt\u0259r\u0259fli qaydada \u201cqanun pozuntusu\u201d kimi t\u0259qdim etm\u0259k d\u00fczg\u00fcn yana\u015fma hesab oluna bilm\u0259z.<\/span>
\nN\u0259tic\u0259 etibaril\u0259, Az\u0259rbaycan Milli Konservatoriyas\u0131 t\u0259r\u0259find\u0259n b\u0259rk m\u0259i\u015f\u0259t tullant\u0131lar\u0131n\u0131n da\u015f\u0131nmas\u0131 v\u0259 z\u0259r\u0259rsizl\u0259\u015fdirilm\u0259y\u0259 t\u0259hvil verilm\u0259si xidm\u0259ti \u00fczr\u0259 ba\u011flanm\u0131\u015f m\u00fcqavil\u0259 m\u00f6vcud qanunvericiliyin, aidiyy\u0259ti x\u00fcsusi normativ aktlar\u0131n, s\u0259lahiyy\u0259tli d\u00f6vl\u0259t orqan\u0131n\u0131n r\u0259smi izah\u0131n\u0131n v\u0259 t\u0259qdim olunmu\u015f r\u0259smi s\u0259n\u0259dl\u0259rin \u0259sas\u0131nda h\u0259yata ke\u00e7irilmi\u015fdir. M\u00fcqavil\u0259 ba\u011flanark\u0259n t\u0259qdim edilmi\u015f aray\u0131\u015fda qar\u015f\u0131 t\u0259r\u0259fin vergil\u0259r v\u0259 dig\u0259r icbari \u00f6d\u0259ni\u015fl\u0259r \u00fczr\u0259 vaxt\u0131 ke\u00e7mi\u015f borcunun olmad\u0131\u011f\u0131 g\u00f6st\u0259rilmi\u015f, bununla yana\u015f\u0131, Az\u0259rbaycan Milli Konservatoriyas\u0131 \u0259lav\u0259 \u015f\u0259ffafl\u0131q n\u00fcmayi\u015f etdir\u0259r\u0259k h\u0259min m\u00fcqavil\u0259ni elektron portalda da d\u0259rc etdirmi\u015fdir. Buna g\u00f6r\u0259 d\u0259 yay\u0131lan iddialar h\u00fcquqi v\u0259 faktiki \u0259sasdan m\u0259hrumdur, m\u0259s\u0259l\u0259nin mahiyy\u0259tini tam \u0259ks etdirmir v\u0259 ictimaiyy\u0259td\u0259 yanl\u0131\u015f t\u0259s\u0259vv\u00fcr formala\u015fd\u0131r\u0131r.”<\/span><\/p><\/blockquote>\n

Biz d\u0259 “\u0130NFONEWS” olaraq, Az\u0259rbaycan Milli Konservatoriyas\u0131nda son d\u00f6vrl\u0259rd\u0259 h\u0259yata ke\u00e7iril\u0259n k\u00f6kl\u00fc v\u0259 geni\u015fmiqyasl\u0131 islahatlar\u0131n m\u00fc\u0259ssis\u0259nin f\u0259aliyy\u0259tind\u0259 m\u00fcsb\u0259t d\u0259yi\u015fiklikl\u0259r\u0259, idar\u0259etm\u0259 v\u0259 t\u0259dris m\u00fchitind\u0259 keyfiyy\u0259tc\u0259 yeni m\u0259rh\u0259l\u0259y\u0259 yol a\u00e7d\u0131\u011f\u0131n\u0131 m\u00fc\u015fahid\u0259 ed\u0259n media subyekti kimi, b\u00fct\u00fcn ictimaiyy\u0259ti, el\u0259c\u0259 d\u0259 k\u00fctl\u0259vi informasiya vasit\u0259l\u0259rinin n\u00fcmay\u0259nd\u0259l\u0259rini yaln\u0131z \u0259sasland\u0131r\u0131lm\u0131\u015f, obyektiv v\u0259 faktlara s\u00f6yk\u0259n\u0259n m\u0259lumatlara istinad etm\u0259y\u0259 \u00e7a\u011f\u0131r\u0131r\u0131q.<\/span><\/p>\n

\"Vergi<\/a>
Vergi borcu olan \u015firk\u0259tin tenderd\u0259 qalib g\u0259lm\u0259si il\u0259 ba\u011fl\u0131 \u0259sass\u0131z iddialara Az\u0259rbaycan Milli Konservatoriyas\u0131ndan cavab<\/figcaption><\/figure>\n","protected":false},"excerpt":{"rendered":"

Vergi borcu olan \u015firk\u0259tin tenderd\u0259 qalib g\u0259lm\u0259si il\u0259 ba\u011fl\u0131 \u0259sass\u0131z iddialara Az\u0259rbaycan Milli Konservatoriyas\u0131ndan cavab Az\u0259rbaycan Milli Konservatoriyas\u0131 son g\u00fcnl\u0259r b\u0259zi internet resurslar\u0131nda yay\u0131lan dezinformasiya xarakterli m\u0259lumatlara \u015f\u0259ffaf v\u0259 obyektiv… <\/p>\n","protected":false},"author":3,"featured_media":50546,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[10177,11],"tags":[9377,6578,3660,5579,15254,6540,15255],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/posts\/50545"}],"collection":[{"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/infonews.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=50545"}],"version-history":[{"count":3,"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/posts\/50545\/revisions"}],"predecessor-version":[{"id":50549,"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/posts\/50545\/revisions\/50549"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/media\/50546"}],"wp:attachment":[{"href":"https:\/\/infonews.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=50545"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/infonews.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=50545"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/infonews.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=50545"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}