{"id":9995,"date":"2021-06-02T17:20:30","date_gmt":"2021-06-02T13:20:30","guid":{"rendered":"https:\/\/infonews.az\/?p=9995"},"modified":"2021-06-02T17:20:30","modified_gmt":"2021-06-02T13:20:30","slug":"%c9%99m%c9%99k-m%c9%99c%c9%99ll%c9%99sin%c9%99-d%c9%99yisiklikl%c9%99r-edilib","status":"publish","type":"post","link":"https:\/\/infonews.az\/?p=9995","title":{"rendered":"\u018fm\u0259k M\u0259c\u0259ll\u0259sin\u0259 d\u0259yi\u015fiklikl\u0259r edilib"},"content":{"rendered":"

\u018fm\u0259k M\u0259c\u0259ll\u0259sin\u0259 d\u0259yi\u015fiklikl\u0259r edilib<\/span><\/p>\n

“\u0130NFONEWS”<\/span><\/strong><\/a> x\u0259b\u0259r verir.<\/p>\n

\u018fm\u0259k m\u00fcnasib\u0259tl\u0259rinin m\u00fclki h\u00fcquqi m\u00fcqavil\u0259l\u0259rl\u0259 r\u0259smil\u0259\u015fdirilm\u0259si hallar\u0131na yol verilm\u0259m\u0259si m\u0259qs\u0259dil\u0259 \u018fm\u0259k M\u0259c\u0259ll\u0259sin\u0259 d\u0259yi\u015fiklikl\u0259r edilib.<\/strong><\/p>\n

D\u00f6vl\u0259t Vergi Xidm\u0259tinin Media v\u0259 Kommunikasiya \u0130dar\u0259sind\u0259n bildirilib ki, m\u0259c\u0259ll\u0259y\u0259 edil\u0259n d\u0259yi\u015fiklikl\u0259r a\u015fa\u011f\u0131dak\u0131lard\u0131r.<\/p>\n

\u018fm\u0259k m\u00fcnasib\u0259tl\u0259rinin m\u00fclki h\u00fcquqi m\u00fcqavil\u0259l\u0259rl\u0259 r\u0259smil\u0259\u015fdirilm\u0259sinin yolverilm\u0259zliyi \u018fm\u0259k M\u0259c\u0259ll\u0259sinin v\u0259zif\u0259 v\u0259 prinsipl\u0259rin\u0259 \u0259lav\u0259 edilib (madd\u0259 2).<\/p>\n

\u018fm\u0259k m\u00fcnasib\u0259tl\u0259rinin anlay\u0131\u015f\u0131 m\u00fc\u0259yy\u0259n edilib: \u201c\u018fm\u0259k m\u00fcnasib\u0259tl\u0259ri \u2013 \u0259m\u0259k qanunvericiliyind\u0259, kollektiv m\u00fcqavil\u0259 v\u0259 sazi\u015fl\u0259rd\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f \u00f6hd\u0259likl\u0259r\u0259 uy\u011fun olaraq i\u015f\u0259g\u00f6t\u00fcr\u0259nl\u0259 qar\u015f\u0131l\u0131ql\u0131 raz\u0131l\u0131q \u0259sas\u0131nda m\u00fc\u0259yy\u0259n edil\u0259n i\u015f yerind\u0259 i\u015f\u00e7i t\u0259r\u0259find\u0259n onun i\u015f\u0259 q\u0259bul (t\u0259yin) edildiyi, se\u00e7ildiyi, b\u0259rpa olundu\u011fu pe\u015f\u0259 v\u0259 ya v\u0259zif\u0259 \u00fczr\u0259 \u0259m\u0259k funksiyas\u0131n\u0131n \u0259m\u0259khaqq\u0131 \u00f6d\u0259nilm\u0259kl\u0259 \u015f\u0259xs\u0259n yerin\u0259 yetirilm\u0259sin\u0259, daxili intizam qaydalar\u0131na riay\u0259t edilm\u0259sin\u0259, i\u015f\u0259g\u00f6t\u00fcr\u0259n t\u0259r\u0259find\u0259n i\u015f\u00e7inin \u0259m\u0259k \u015f\u0259raitinin, t\u0259minatlar\u0131n\u0131n v\u0259 \u0259m\u0259yinin m\u00fchafiz\u0259sinin t\u0259min edilm\u0259sin\u0259, habel\u0259 bu M\u0259c\u0259ll\u0259nin prinsipl\u0259rin\u0259 \u0259saslanan m\u00fcnasib\u0259tl\u0259rdir\u201d (madd\u0259 3, 4-1-ci hiss\u0259).<\/p>\n

T\u0259r\u0259fl\u0259r aras\u0131nda yaranan m\u00fcnasib\u0259tl\u0259r \u0259m\u0259k m\u00fcnasib\u0259tl\u0259ri hesab olunan v\u0259 onlar\u0131n m\u00fclki h\u00fcquqi m\u00fcqavil\u0259l\u0259rl\u0259 r\u0259smil\u0259\u015fdirilm\u0259sin\u0259 yol verilm\u0259y\u0259n hallar m\u00fc\u0259yy\u0259n edilib (madd\u0259 7, 2.3 v\u0259 2.4-c\u00fc hiss\u0259l\u0259r):<\/p>\n

– m\u00fcqavil\u0259nin m\u0259zmunu \u0259m\u0259k m\u00fcqavil\u0259sind\u0259 m\u00fctl\u0259q \u015f\u0259kild\u0259 g\u00f6st\u0259rilm\u0259li \u015f\u0259rtl\u0259r v\u0259 m\u0259lumatlara, formas\u0131 is\u0259 \u018fm\u0259k M\u0259c\u0259ll\u0259sin\u0259 \u0259lav\u0259 edilmi\u015f n\u00fcmun\u0259vi formaya uy\u011fun olduqda;<\/p>\n

– t\u0259r\u0259fl\u0259r aras\u0131nda m\u00fcnasib\u0259tl\u0259rin r\u0259smil\u0259\u015fdirilm\u0259si v\u0259 m\u00fcvafiq qeydl\u0259rin apar\u0131lmas\u0131 \u00fc\u00e7\u00fcn \u0259m\u0259k kitab\u00e7as\u0131 t\u0259qdim edildikd\u0259;<\/p>\n

– t\u0259r\u0259fl\u0259r aras\u0131nda m\u00fcnasib\u0259tl\u0259r m\u00fcvafiq pe\u015f\u0259 v\u0259 ya v\u0259zif\u0259y\u0259 q\u0259bul (t\u0259yin) edilm\u0259, o c\u00fcml\u0259d\u0259n \u00f6d\u0259ni\u015fli se\u00e7kili v\u0259 ya t\u0259yinatl\u0131, habel\u0259 m\u00fcsabiq\u0259 \u0259sas\u0131nda v\u0259zif\u0259ni tutma, kvota \u00fczr\u0259 i\u015f\u0259 d\u00fcz\u0259lm\u0259, m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 il\u0259 i\u015f\u0259 b\u0259rpa olunma il\u0259 ba\u011fl\u0131 yarand\u0131qda;<\/p>\n

– t\u0259r\u0259fl\u0259r aras\u0131nda m\u00fcnasib\u0259tl\u0259r i\u015f\u0259g\u00f6t\u00fcr\u0259nin \u0259sas f\u0259aliyy\u0259t sah\u0259sin\u0259 aid i\u015fl\u0259rin (xidm\u0259tl\u0259rin) yerin\u0259 yetirilm\u0259si il\u0259 ba\u011fl\u0131 yarand\u0131qda;<\/p>\n

– t\u0259r\u0259fl\u0259r aras\u0131nda m\u00fcnasib\u0259tl\u0259r i\u015fl\u0259rin (xidm\u0259tl\u0259rin) \u0259v\u0259z\u00e7ilik v\u0259 ya m\u00fcv\u0259qq\u0259ti \u0259v\u0259zetm\u0259 qaydas\u0131nda yerin\u0259 yetirilm\u0259si il\u0259 ba\u011fl\u0131 yarand\u0131qda;<\/p>\n

– yerin\u0259 yetirilm\u0259si \u015f\u0259rtl\u0259rin\u0259 g\u00f6r\u0259 i\u015f (xidm\u0259t) m\u00fcv\u0259qq\u0259ti xarakter\u0259 malik oldu\u011fu halda m\u00fcqavil\u0259nin m\u00fcdd\u0259tinin uzad\u0131lmas\u0131 \u018fm\u0259k M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n m\u00fcdd\u0259tli \u0259m\u0259k m\u00fcqavil\u0259sin\u0259 xitam verilm\u0259si qaydas\u0131 il\u0259 t\u0259nziml\u0259ndikd\u0259;<\/p>\n

– yerin\u0259 yetiril\u0259n i\u015f\u0259 (xidm\u0259t\u0259) g\u00f6r\u0259 \u00f6d\u0259nil\u0259n haqq\u0131n t\u0259rkibi \u018fm\u0259k M\u0259c\u0259ll\u0259sind\u0259 g\u00f6st\u0259ril\u0259n ayl\u0131q tarif (v\u0259zif\u0259) maa\u015f\u0131ndan, \u0259lav\u0259d\u0259n v\u0259 m\u00fckafatdan ibar\u0259t olduqda;<\/p>\n

– m\u00fcqavil\u0259d\u0259 \u018fm\u0259k M\u0259c\u0259ll\u0259sinin 10-cu (\u018fm\u0259k m\u00fcqavil\u0259si \u00fczr\u0259 i\u015f\u00e7inin \u0259sas v\u0259zif\u0259l\u0259ri), 77-ci (\u018fm\u0259k m\u00fcqavil\u0259sin\u0259 xitam veril\u0259rk\u0259n i\u015f\u00e7il\u0259rin t\u0259minatlar\u0131), 112-ci (M\u0259zuniyy\u0259tin n\u00f6vl\u0259ri), 179-cu (\u0130\u015f\u00e7il\u0259rin i\u015f yerinin v\u0259 orta \u0259m\u0259k haqq\u0131n\u0131n saxland\u0131\u011f\u0131 hallar) v\u0259 186-c\u0131 (\u018fm\u0259k v\u0259 icra intizam\u0131n\u0131n pozulmas\u0131na g\u00f6r\u0259 intizam m\u0259suliyy\u0259ti v\u0259 onun n\u00f6vl\u0259ri) madd\u0259l\u0259rind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f m\u0259s\u0259l\u0259l\u0259rin t\u0259nziml\u0259nm\u0259si n\u0259z\u0259rd\u0259 tutulduqda.<\/p>\n

Yuxar\u0131da qeyd olunan hallardan biri a\u015fkar edildiyi g\u00fcnd\u0259n elektron informasiya sistemin\u0259 g\u00fccl\u0259ndirilmi\u015f elektron imza vasit\u0259si il\u0259 daxil edilmi\u015f \u0259m\u0259k m\u00fcqavil\u0259si bildiri\u015finin qeydiyyata al\u0131nmas\u0131 v\u0259 bu bar\u0259d\u0259 i\u015f\u0259g\u00f6t\u00fcr\u0259n\u0259 elektron qaydada m\u0259lumat g\u00f6nd\u0259rilm\u0259si t\u0259min edilm\u0259kl\u0259 yaz\u0131l\u0131 \u0259m\u0259k m\u00fcqavil\u0259si ba\u011flanmal\u0131d\u0131r.<\/p>\n

Vergi M\u0259c\u0259ll\u0259sinin 58.10-cu madd\u0259sin\u0259 \u0259sas\u0259n Az\u0259rbaycan Respublikas\u0131n\u0131n \u018fm\u0259k M\u0259c\u0259ll\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada \u0259m\u0259k m\u00fcqavil\u0259si (kontrakt\u0131) h\u00fcquqi q\u00fcvv\u0259y\u0259 minm\u0259d\u0259n i\u015f\u0259g\u00f6t\u00fcr\u0259n t\u0259r\u0259find\u0259n fiziki \u015f\u0259xsl\u0259rin h\u0259r hans\u0131 i\u015fl\u0259rin (xidm\u0259tl\u0259rin) yerin\u0259 yetirilm\u0259sin\u0259 c\u0259lb edilm\u0259si yolu il\u0259 onlar\u0131n g\u0259lirl\u0259rinin gizl\u0259dilm\u0259sin\u0259 (azald\u0131lmas\u0131na) \u015f\u0259rait yarad\u0131ld\u0131\u011f\u0131na g\u00f6r\u0259 i\u015f\u0259g\u00f6t\u00fcr\u0259n\u0259 h\u0259r bir bel\u0259 \u015f\u0259xs \u00fczr\u0259 t\u0259qvim ili \u0259rzind\u0259 bel\u0259 hala birinci d\u0259f\u0259 yol verdikd\u0259 2000 manat, ikinci d\u0259f\u0259 yol verdikd\u0259 4000 manat, \u00fc\u00e7 v\u0259 daha \u00e7ox d\u0259f\u0259 yol verdikd\u0259 6000 manat m\u0259bl\u0259\u011find\u0259 maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u018fm\u0259k M\u0259c\u0259ll\u0259sin\u0259 d\u0259yi\u015fiklikl\u0259r edilib “\u0130NFONEWS” x\u0259b\u0259r verir. \u018fm\u0259k m\u00fcnasib\u0259tl\u0259rinin m\u00fclki h\u00fcquqi m\u00fcqavil\u0259l\u0259rl\u0259 r\u0259smil\u0259\u015fdirilm\u0259si hallar\u0131na yol verilm\u0259m\u0259si m\u0259qs\u0259dil\u0259 \u018fm\u0259k M\u0259c\u0259ll\u0259sin\u0259 d\u0259yi\u015fiklikl\u0259r edilib. D\u00f6vl\u0259t Vergi Xidm\u0259tinin Media v\u0259 Kommunikasiya \u0130dar\u0259sind\u0259n bildirilib ki,… <\/p>\n","protected":false},"author":3,"featured_media":9997,"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":[2,11],"tags":[4293,15,4211],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/posts\/9995"}],"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=9995"}],"version-history":[{"count":1,"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/posts\/9995\/revisions"}],"predecessor-version":[{"id":9998,"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/posts\/9995\/revisions\/9998"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/infonews.az\/index.php?rest_route=\/wp\/v2\/media\/9997"}],"wp:attachment":[{"href":"https:\/\/infonews.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9995"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/infonews.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9995"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/infonews.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9995"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}