{"id":16507,"date":"2023-10-04T06:00:00","date_gmt":"2023-10-04T03:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=16507"},"modified":"2023-10-03T19:11:41","modified_gmt":"2023-10-03T16:11:41","slug":"%c9%99m%c9%99k-pensiyasi-yasina-catmis-isci-hansi-hallarda-isd%c9%99n-azad-edil%c9%99-bil%c9%99r","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=16507","title":{"rendered":"\u018fm\u0259k pensiyas\u0131 ya\u015f\u0131na \u00e7atm\u0131\u015f i\u015f\u00e7i hans\u0131 hallarda i\u015fd\u0259n azad edil\u0259 bil\u0259r?"},"content":{"rendered":"\n

\u018fm\u0259k pensiyas\u0131 ya\u015f\u0131na \u00e7atm\u0131\u015f i\u015f\u00e7i hans\u0131 hallarda i\u015fd\u0259n azad edil\u0259 bil\u0259r?<\/strong><\/p>\n\n\n\n

Vergi \u00f6d\u0259yicil\u0259rini, el\u0259c\u0259 d\u0259 insan resurslar\u0131 \u00fczr\u0259 m\u00fct\u0259x\u0259ssisl\u0259ri maraqland\u0131ran m\u0259s\u0259l\u0259l\u0259rd\u0259n biri d\u0259 pensiya ya\u015f\u0131na \u00e7atm\u0131\u015f i\u015f\u00e7il\u0259rin i\u015fd\u0259n azad edilib-edilm\u0259m\u0259sidir. \u0130\u015f\u0259g\u00f6t\u00fcr\u0259n \u0259m\u0259k pensiyas\u0131 ya\u015f\u0131na \u00e7atm\u0131\u015f i\u015f\u00e7ini i\u015fd\u0259n \u00e7\u0131xara bil\u0259rmi? \u0130\u015f\u0259g\u00f6t\u00fcr\u0259n ya\u015fa g\u00f6r\u0259 \u0259m\u0259k pensiyas\u0131 ya\u015f\u0131na \u00e7atm\u0131\u015f i\u015f\u00e7ini m\u00fctl\u0259q i\u015fd\u0259n azad etm\u0259lidirmi? Bu v\u0259 dig\u0259r suallara s\u0259rb\u0259st auditor Altay C\u0259f\u0259rov<\/strong> ayd\u0131nl\u0131q g\u0259tirir.<\/em><\/p>\n\n\n

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\"\"<\/figure><\/div>\n\n\n

Bildiyiniz kimi, \u0259m\u0259k m\u00fcqavil\u0259sin\u0259 xitam verilm\u0259si il\u0259 ba\u011fl\u0131 \u0259sas t\u0259l\u0259bl\u0259r \u018fm\u0259k M\u0259c\u0259ll\u0259sinin 68-ci madd\u0259si il\u0259 t\u0259nziml\u0259nir. Eyni zamanda, h\u0259min madd\u0259 \u00fczr\u0259 \u0259m\u0259k m\u00fcqavil\u0259sin\u0259 xitam verilm\u0259sinin x\u00fcsusi t\u0259l\u0259bl\u0259ri is\u0259 sonrak\u0131 madd\u0259l\u0259rl\u0259 t\u0259nziml\u0259nir v\u0259 a\u00e7\u0131qlan\u0131r.<\/p>\n\n\n\n

M\u0259c\u0259ll\u0259nin 68-75-ci madd\u0259l\u0259ri \u0259m\u0259k m\u00fcqavil\u0259l\u0259rin\u0259 xitam verilm\u0259si il\u0259 ba\u011fl\u0131 olan t\u0259l\u0259bl\u0259rdir. H\u0259min madd\u0259l\u0259rd\u0259 i\u015f\u0259g\u00f6t\u00fcr\u0259n t\u0259r\u0259find\u0259n, i\u015f\u00e7i t\u0259r\u0259find\u0259n, t\u0259r\u0259fl\u0259rin irad\u0259sind\u0259n as\u0131l\u0131 olmayaraq v\u0259 dig\u0259r hallarda \u0259m\u0259k m\u00fcqavil\u0259sinin l\u0259\u011fv edilm\u0259si kimi hallar n\u0259z\u0259rd\u0259 tutulub. Bu madd\u0259l\u0259rd\u0259 i\u015f\u00e7inin ya\u015fa g\u00f6r\u0259 \u0259m\u0259k pensiyas\u0131na \u00e7\u0131xmas\u0131 il\u0259 ba\u011fl\u0131 \u0259m\u0259k m\u00fcqavil\u0259sin\u0259 xitam verilm\u0259sin\u0259 ancaq iki halda rast g\u0259lirik.<\/p>\n\n\n\n

Birinci hal kimi \u018fm\u0259k M\u0259c\u0259ll\u0259sinin 70-ci madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n qaydaya baxaq.<\/p>\n\n\n\n

Madd\u0259d\u0259 g\u00f6st\u0259rilib ki, \u0259m\u0259k m\u00fcqavil\u0259si i\u015f\u0259g\u00f6t\u00fcr\u0259n t\u0259r\u0259find\u0259n a\u015fa\u011f\u0131dak\u0131 \u0259sasla l\u0259\u011fv edil\u0259 bil\u0259r:<\/p>\n\n\n\n

-d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n maliyy\u0259l\u0259\u015f\u0259n m\u00fc\u0259ssis\u0259nin i\u015f\u00e7isi \u00e7al\u0131\u015fman\u0131n ya\u015f h\u0259ddin\u0259 \u00e7atd\u0131qda.<\/p>\n\n\n\n

M\u0259c\u0259ll\u0259nin 10-1.1-ci madd\u0259sind\u0259 qeyd olunub ki, d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n maliyy\u0259l\u0259\u015f\u0259n m\u00fc\u0259ssis\u0259l\u0259rd\u0259 \u00e7al\u0131\u015fman\u0131n ya\u015f h\u0259ddi 65-dir.<\/p>\n\n\n\n

\u0130kinci qayda is\u0259 M\u0259c\u0259ll\u0259nin 69-cu madd\u0259sind\u0259 \u0259m\u0259k m\u00fcqavil\u0259sinin i\u015f\u00e7i t\u0259r\u0259find\u0259n l\u0259\u011fv edilm\u0259si \u00fczr\u0259 qaydalarda \u0259ks olunub. Madd\u0259y\u0259 \u0259sas\u0259n, i\u015f\u00e7i ya\u015fa, \u0259lilliy\u0259 g\u00f6r\u0259 \u0259m\u0259k pensiyas\u0131na \u00e7\u0131xd\u0131qda, t\u0259hsilini davam etdirm\u0259k \u00fc\u00e7\u00fcn m\u00fcvafiq t\u0259hsil m\u00fc\u0259ssis\u0259sin\u0259 daxil olduqda, yeni ya\u015fay\u0131\u015f yerin\u0259 k\u00f6\u00e7d\u00fckd\u0259, ba\u015fqa i\u015f\u0259g\u00f6t\u00fcr\u0259nl\u0259 \u0259m\u0259k m\u00fcqavil\u0259si ba\u011flad\u0131qda, seksual q\u0131snamaya m\u0259ruz qald\u0131qda v\u0259 qanunvericilikd\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f dig\u0259r hallarda \u0259riz\u0259sind\u0259 g\u00f6st\u0259rdiyi g\u00fcn \u0259m\u0259k m\u00fcqavil\u0259si l\u0259\u011fv edil\u0259 bil\u0259r.<\/p>\n\n\n\n

\u0130ndi is\u0259 yuxar\u0131dak\u0131 madd\u0259l\u0259rin a\u00e7\u0131qlanmas\u0131na diqq\u0259t yetir\u0259k:<\/p>\n\n\n\n

Dem\u0259li, i\u015f\u0259g\u00f6t\u00fcr\u0259n i\u015f\u00e7ini ya\u015fa g\u00f6r\u0259 \u0259m\u0259k pensiyas\u0131 t\u0259l\u0259bi il\u0259 i\u015fd\u0259n \u00e7\u0131xara bilm\u0259z.<\/p>\n\n\n\n

\u0130\u015f\u0259g\u00f6t\u00fcr\u0259n ancaq d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n maliyy\u0259l\u0259\u015f\u0259n t\u0259\u015fkilatlarda i\u015fl\u0259y\u0259n i\u015f\u00e7inin \u0259m\u0259k m\u00fcqavil\u0259sin\u0259 \u00e7al\u0131\u015fman\u0131n ya\u015f h\u0259ddin\u0259 \u0259saslanaraq xitam ver\u0259 bil\u0259r.<\/p>\n\n\n\n

D\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n maliyy\u0259l\u0259\u015f\u0259n t\u0259\u015fkilatlarda i\u015fl\u0259y\u0259n i\u015f\u00e7il\u0259rin minimum \u00e7al\u0131\u015fmas\u0131n\u0131n ya\u015f h\u0259ddi, \u018fm\u0259k M\u0259c\u0259ll\u0259sinin 10-cu madd\u0259sin\u0259 g\u00f6r\u0259, 65 ildir v\u0259 x\u00fcsusi t\u0259l\u0259bl\u0259rl\u0259 art\u0131r\u0131l\u0131r.<\/p>\n\n\n\n

Kommersiya qurumlar\u0131, b\u00fcdc\u0259d\u0259n maliyy\u0259l\u0259\u015f\u0259n t\u0259\u015fkilatlar, \u00fcmumiyy\u0259tl\u0259, ist\u0259nil\u0259n i\u015f\u0259g\u00f6t\u00fcr\u0259n ya\u015fa g\u00f6r\u0259 \u0259m\u0259k pensiyas\u0131na \u00e7\u0131xan i\u015f\u00e7ini bu s\u0259b\u0259bl\u0259 i\u015fd\u0259n azad ed\u0259 bilm\u0259z. Daha do\u011frusu, \u018fm\u0259k M\u0259c\u0259ll\u0259sind\u0259 bel\u0259 bir xitam madd\u0259si v\u0259 ya b\u0259ndi yoxdur. Ya\u015fa g\u00f6r\u0259 \u0259m\u0259k pensiyas\u0131na \u0259saslanaraq \u0259m\u0259k m\u00fcqavil\u0259sin\u0259 xitam verilm\u0259si ancaq i\u015f\u00e7inin \u00f6z xahi\u015fi il\u0259 h\u0259yata ke\u00e7iril\u0259 bil\u0259r.<\/p>\n\n\n\n

Dem\u0259li, ya\u015fa g\u00f6r\u0259 \u0259m\u0259k pensiyas\u0131na \u00e7\u0131xmaq \u00fc\u00e7\u00fcn ya\u015f\u0131 \u00e7atm\u0131\u015f, amma \u0259m\u0259k m\u00fcqavil\u0259sinin m\u00fcdd\u0259ti qurtarmam\u0131\u015f i\u015f\u00e7i ancaq \u00f6z \u0259riz\u0259si il\u0259 i\u015fd\u0259n azad edil\u0259 bil\u0259r.<\/p>\n\n\n\n

Ya\u015fa g\u00f6r\u0259 \u0259m\u0259k pensiyalar\u0131n\u0131n vaxt\u0131, pensiya ya\u015f\u0131 v\u0259 dig\u0259r m\u0259s\u0259l\u0259l\u0259r is\u0259 \u201c\u018fm\u0259k pensiyalar\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanunu il\u0259 t\u0259nziml\u0259nir. Odur ki, bu m\u0259s\u0259l\u0259l\u0259rd\u0259 i\u015f\u0259g\u00f6t\u00fcr\u0259nl\u0259r diqq\u0259tli olmal\u0131d\u0131rlar. Y\u0259ni bilm\u0259y\u0259r\u0259kd\u0259n ya\u015fa g\u00f6r\u0259 \u0259m\u0259k pensiyas\u0131na \u00e7atm\u0131\u015f v\u0259 \u0259m\u0259k m\u00fcqavil\u0259sinin m\u00fcdd\u0259ti ba\u015fa \u00e7atmayan i\u015f\u00e7ini birba\u015fa i\u015f\u0259g\u00f6t\u00fcr\u0259nin t\u0259l\u0259bi kimi i\u015fd\u0259n azad etm\u0259m\u0259lidirl\u0259r. \u018fks halda i\u015f\u00e7i il\u0259 \u0259m\u0259k m\u00fcbahis\u0259l\u0259ri yaranacaq.<\/p>\n\n\n\n

Ancaq i\u015f\u0259g\u00f6t\u00fcr\u0259n i\u015f\u00e7i il\u0259 birba\u015fa t\u0259r\u0259fl\u0259rin irad\u0259si v\u0259 \u0259lav\u0259 raz\u0131la\u015fmas\u0131 \u0259sas\u0131nda, i\u015f\u00e7i ya\u015fa g\u00f6r\u0259 \u0259m\u0259k pensiyas\u0131na \u00e7atd\u0131qda i\u015fd\u0259n azad ed\u0259 bil\u0259r. Bu halda art\u0131q \u0259m\u0259k m\u00fcqavil\u0259sin\u0259 \u018fm\u0259k M\u0259c\u0259ll\u0259sinin 75.2a madd\u0259si il\u0259, t\u0259r\u0259fl\u0259rin qar\u015f\u0131l\u0131ql\u0131 raz\u0131l\u0131\u011f\u0131na \u0259sas\u0259n xitam veril\u0259c\u0259k.<\/p>\n\n\n\n

Bundan \u0259lav\u0259, t\u0259cr\u00fcb\u0259d\u0259 i\u015f\u00e7inin ya\u015fa g\u00f6r\u0259 \u0259m\u0259k pensiyas\u0131na m\u00fc\u0259yy\u0259n m\u00fcdd\u0259t qald\u0131qda t\u0259r\u0259fl\u0259rin qar\u015f\u0131l\u0131ql\u0131 raz\u0131l\u0131\u011f\u0131 il\u0259 \u0259m\u0259k m\u00fcqavil\u0259sinin m\u00fcdd\u0259tli ba\u011flan\u0131lmas\u0131na rast g\u0259linir. Bu halda son tarix ya\u015fa g\u00f6r\u0259 \u0259m\u0259k pensiyas\u0131na d\u00fc\u015f\u0259n tarix olaraq raz\u0131la\u015fd\u0131r\u0131l\u0131r. Bel\u0259 hallarda i\u015f\u00e7inin pensiya ya\u015f\u0131 \u00e7atd\u0131qda art\u0131q m\u00fcdd\u0259tli \u0259m\u0259k m\u00fcqavil\u0259sinin m\u00fcdd\u0259tinin qurtarmas\u0131 s\u0259b\u0259bi il\u0259 m\u00fcqavil\u0259y\u0259 xitam verirl\u0259r.<\/p>\n\n\n\n

m\u0259nb\u0259: vergiler.az<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

\u018fm\u0259k pensiyas\u0131 ya\u015f\u0131na \u00e7atm\u0131\u015f i\u015f\u00e7i hans\u0131 hallarda i\u015fd\u0259n azad edil\u0259 bil\u0259r? Vergi \u00f6d\u0259yicil\u0259rini, el\u0259c\u0259 d\u0259 insan resurslar\u0131 \u00fczr\u0259 m\u00fct\u0259x\u0259ssisl\u0259ri maraqland\u0131ran m\u0259s\u0259l\u0259l\u0259rd\u0259n biri d\u0259 pensiya ya\u015f\u0131na \u00e7atm\u0131\u015f i\u015f\u00e7il\u0259rin i\u015fd\u0259n azad edilib-edilm\u0259m\u0259sidir. \u0130\u015f\u0259g\u00f6t\u00fcr\u0259n \u0259m\u0259k pensiyas\u0131 ya\u015f\u0131na \u00e7atm\u0131\u015f…<\/p>\n","protected":false},"author":2,"featured_media":16508,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[50],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/16507"}],"collection":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16507"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/16507\/revisions"}],"predecessor-version":[{"id":16509,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/16507\/revisions\/16509"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/16508"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16507"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16507"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16507"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}