{"id":33158,"date":"2025-02-12T01:00:00","date_gmt":"2025-02-11T22:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=33158"},"modified":"2025-02-12T16:41:10","modified_gmt":"2025-02-12T13:41:10","slug":"b%c9%99l%c9%99diyy%c9%99-g%c9%99lirl%c9%99ri-m%c9%99nf%c9%99%c9%99t-vergisi-reklam-parklanma","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=33158","title":{"rendered":"B\u0259l\u0259diyy\u0259 g\u0259lirl\u0259ri: m\u0259nf\u0259\u0259t vergisi, reklam, parklanma"},"content":{"rendered":"\n

B\u0259l\u0259diyy\u0259 g\u0259lirl\u0259ri: m\u0259nf\u0259\u0259t vergisi, reklam, parklanma<\/strong><\/p>\n\n\n\n

B\u0259l\u0259diyy\u0259l\u0259rin g\u0259lirl\u0259rinin formala\u015fmas\u0131 v\u0259 yerli vergil\u0259rin toplanmas\u0131 il\u0259 ba\u011fl\u0131 ara\u015fd\u0131rmam\u0131z davam edir.<\/p>\n\n\n

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

Vergi M\u0259c\u0259ll\u0259sinin 8.1-ci madd\u0259sin\u0259 \u0259sas\u0259n, yerli vergil\u0259r (b\u0259l\u0259diyy\u0259 vergil\u0259ri) a\u015fa\u011f\u0131dak\u0131lard\u0131r:<\/p>\n\n\n\n

– Bu M\u0259c\u0259ll\u0259nin 206.1-1-ci v\u0259 206.3-c\u00fc madd\u0259l\u0259rind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f hallarda fiziki \u015f\u0259xsl\u0259rin torpaq vergisi;<\/p>\n\n\n\n

– Bu M\u0259c\u0259ll\u0259nin 198.1-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f halda fiziki \u015f\u0259xsl\u0259rin \u0259mlak vergisi;<\/p>\n\n\n\n

– B\u0259l\u0259diyy\u0259 m\u00fclkiyy\u0259tind\u0259 olan m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n m\u0259nf\u0259\u0259t vergisi.<\/p>\n\n\n\n

Torpaq v\u0259 \u0259mlak vergisinin hesablanmas\u0131 v\u0259 toplanmas\u0131 qaydalar\u0131 \u0259vv\u0259lki m\u0259qal\u0259l\u0259rd\u0259 izah edilib. S\u0259rb\u0259st auditor Altay C\u0259f\u0259rov bu d\u0259f\u0259 \u201cvergiler.az\u201da b\u0259l\u0259diyy\u0259 m\u00fclkiyy\u0259tind\u0259 olan m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n m\u0259nf\u0259\u0259t vergisinin, el\u0259c\u0259 d\u0259 b\u0259l\u0259diyy\u0259 b\u00fcdc\u0259sini formala\u015fd\u0131ran dig\u0259r g\u0259lirl\u0259rin yerli b\u00fcdc\u0259y\u0259 toplanmas\u0131 yollar\u0131n\u0131 \u015f\u0259rh edir.<\/strong><\/em><\/p>\n\n\n\n

Kiml\u0259r m\u0259nf\u0259\u0259t vergisini b\u0259l\u0259diyy\u0259y\u0259 \u00f6d\u0259m\u0259lidir?<\/strong><\/p>\n\n\n\n

Qanunvericiliyin m\u00fcdd\u0259as\u0131ndan ayd\u0131n olur ki, burada iki n\u00fcans vard\u0131r. Birincisi, m\u00fc\u0259ssis\u0259, t\u0259\u015fkilat (h\u00fcquqi \u015f\u0259xs) b\u0259l\u0259diyy\u0259nin m\u00fclkiyy\u0259tind\u0259 olmal\u0131d\u0131r. \u0130kincisi, h\u0259min h\u00fcquqi \u015f\u0259xs m\u0259nf\u0259\u0259tl\u0259 i\u015fl\u0259m\u0259lidir ki, m\u0259nf\u0259\u0259t vergisi formala\u015fs\u0131n v\u0259 b\u0259l\u0259diyy\u0259y\u0259 \u00f6d\u0259nilsin.<\/p>\n\n\n\n

Ad\u0259t\u0259n, m\u00fclkiyy\u0259t h\u00fcququ dedikd\u0259, da\u015f\u0131nan v\u0259 da\u015f\u0131nmaz \u0259mlaklara m\u00fclkiyy\u0259t h\u00fcququ ba\u015fa d\u00fc\u015f\u00fcl\u00fcr. Ancaq h\u00fcquqi \u015f\u0259xsin t\u0259sis\u00e7isinin, s\u0259hmdar\u0131n\u0131n h\u0259min h\u00fcquqi \u015f\u0259xsin m\u00fclkiyy\u0259ti\u00e7isi kimi q\u0259bul edilm\u0259si d\u00fczg\u00fcn deyil. H\u0259tta M\u00fclki M\u0259c\u0259ll\u0259nin, Vergi M\u0259c\u0259ll\u0259sinin v\u0259 dig\u0259r normativ h\u00fcquqi aktlar\u0131n t\u0259l\u0259bl\u0259rin\u0259 g\u00f6r\u0259, t\u0259sis\u00e7il\u0259r, s\u0259hmdarlar t\u0259sis etdiyi, s\u0259hmdar\u0131 oldu\u011fu h\u00fcquqi \u015f\u0259xsl\u0259rin \u00f6hd\u0259likl\u0259rin\u0259 v\u0259 eyni zamanda h\u0259min h\u00fcquqi \u015f\u0259xsl\u0259r d\u0259 t\u0259sis\u00e7il\u0259rin, s\u0259hmdarlar\u0131n \u00f6hd\u0259likl\u0259rin\u0259 g\u00f6r\u0259 cavabdehlik da\u015f\u0131m\u0131r.<\/p>\n\n\n\n

Ancaq h\u0259r hans\u0131 bir da\u015f\u0131nan v\u0259 ya da\u015f\u0131nmaz \u0259mlak\u0131n m\u00fclkiyy\u0259t\u00e7isin\u0131n h\u0259r\u0259k\u0259tl\u0259rinin n\u0259tic\u0259si birba\u015fa m\u00fclkiyy\u0259t\u00e7isi oldu\u011fu \u0259mlak\u0131n varl\u0131\u011f\u0131na t\u0259sir edir. Odur ki, qeyd etdiyimiz madd\u0259d\u0259 olan m\u00fclkiyy\u0259t m\u0259s\u0259l\u0259si dedikd\u0259, b\u0259l\u0259diyy\u0259l\u0259r t\u0259r\u0259find\u0259n yarad\u0131lm\u0131\u015f h\u00fcquqi \u015f\u0259xsl\u0259r n\u0259z\u0259rd\u0259 tutulur. Ba\u015fqa s\u00f6zl\u0259, Vergi M\u0259c\u0259ll\u0259sinin 8.1.4-c\u00fc madd\u0259si t\u0259sis\u00e7il\u0259ri b\u0259l\u0259diyy\u0259l\u0259r olan h\u00fcquqi \u015f\u0259xsl\u0259r\u0259 t\u0259tbiq edilir. Y\u0259ni, b\u0259l\u0259diyy\u0259l\u0259r h\u00fcquqi \u015f\u0259xsl\u0259r t\u0259sis edirl\u0259r v\u0259 h\u0259min h\u00fcquqi \u015f\u0259xsl\u0259r \u00f6z \u0259razil\u0259rind\u0259 v\u0259 ya ba\u015fqa \u0259razil\u0259rd\u0259 d\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259 bil\u0259rl\u0259r. Ad\u0259t\u0259n, t\u0259cr\u00fcb\u0259d\u0259 b\u0259l\u0259diyy\u0259l\u0259rin t\u0259sis\u00e7isi oldu\u011fu, yaratd\u0131\u011f\u0131 h\u00fcquqi \u015f\u0259xsl\u0259r \u00f6z \u0259razil\u0259rind\u0259 f\u0259aliyy\u0259tl\u0259rini formala\u015fd\u0131r\u0131rlar. Y\u0259ni, qanunun h\u0259min madd\u0259sinin d\u0259 mahiyy\u0259ti ondan ibar\u0259tdir ki, b\u0259l\u0259diyy\u0259l\u0259r yeni strukturlar yarats\u0131nlar, yeni istehsalat, xidm\u0259t, ticar\u0259t, ia\u015f\u0259 obyektl\u0259rini \u00f6z \u0259razil\u0259rind\u0259 qursunlar, b\u0259l\u0259diyy\u0259 \u0259razisind\u0259 olan v\u0259t\u0259nda\u015flara yeni i\u015f yerl\u0259ri a\u00e7s\u0131nlar. N\u0259tic\u0259 olaraq, yaranm\u0131\u015f m\u0259nf\u0259\u0259t vergisi d\u0259 b\u0259l\u0259diyy\u0259 b\u00fcdc\u0259sin\u0259 \u00f6d\u0259nilsin.<\/p>\n\n\n\n

B\u0259s b\u0259l\u0259diyy\u0259l\u0259rin yaratd\u0131\u011f\u0131 m\u00fc\u0259ssis\u0259l\u0259r \u0259lav\u0259 d\u0259y\u0259r vergisi v\u0259 dig\u0259r vergil\u0259ri hara \u00f6d\u0259nilm\u0259lidir? \u018fg\u0259r b\u0259l\u0259diyy\u0259l\u0259rin yaratd\u0131\u011f\u0131 h\u00fcquqi \u015f\u0259xl\u0259r \u018fDV \u00f6d\u0259yicisi olarsa, onda \u018fDV-ni d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259y\u0259c\u0259kl\u0259r. Dig\u0259r vergil\u0259r d\u0259 Vergi M\u0259c\u0259ll\u0259sinin t\u0259l\u0259bl\u0259rin\u0259 g\u00f6r\u0259 \u00f6d\u0259nil\u0259c\u0259k. Qeyd etdiyimiz kimi, ancaq m\u0259nf\u0259\u0259t vergisi b\u0259l\u0259diyy\u0259y\u0259 \u00f6d\u0259nil\u0259c\u0259k.<\/p>\n\n\n\n

B\u0259l\u0259diyy\u0259l\u0259rin g\u0259lirl\u0259rinin formala\u015fmas\u0131<\/strong><\/p>\n\n\n\n

B\u0259l\u0259diyy\u0259l\u0259rin g\u0259lirl\u0259rinin formala\u015fmas\u0131 m\u0259nb\u0259l\u0259ri m\u00fcxt\u0259lifdir. Bunun \u00fc\u00e7\u00fcn \u201cYerli (b\u0259l\u0259diyy\u0259) vergil\u0259r v\u0259 \u00f6d\u0259ni\u015fl\u0259r haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununa baxmal\u0131y\u0131q. Qanunun 9-cu madd\u0259sin\u0259 \u0259sas\u0259n, yerli \u00f6d\u0259ni\u015fl\u0259r\u0259 a\u015fa\u011f\u0131dak\u0131lar aiddir:<\/p>\n\n\n\n

– B\u0259l\u0259diyy\u0259 m\u00fclkiyy\u0259tind\u0259 olan da\u015f\u0131nmaz \u0259mlak \u00fcz\u0259rind\u0259 reklam da\u015f\u0131y\u0131c\u0131s\u0131n\u0131n yerl\u0259\u015fdirilm\u0259si il\u0259 ba\u011fl\u0131 \u00f6d\u0259ni\u015f;<\/p>\n\n\n\n

– Az\u0259rbaycan Respublikas\u0131n\u0131n qanunvericiliyin\u0259 uy\u011fun olaraq b\u0259l\u0259diyy\u0259 m\u00fclkiyy\u0259tinin \u00f6zg\u0259ninkil\u0259\u015fdirilm\u0259sind\u0259n, icar\u0259y\u0259 v\u0259 istifad\u0259y\u0259 verilm\u0259sind\u0259n daxil olan \u00f6d\u0259ni\u015f;<\/p>\n\n\n\n

– B\u0259l\u0259diyy\u0259l\u0259r t\u0259r\u0259find\u0259n x\u00fcsusi ayr\u0131lm\u0131\u015f torpaq sah\u0259l\u0259rind\u0259 stasionar v\u0259 ya s\u0259yyar ticar\u0259t, ictimai ia\u015f\u0259 v\u0259 dig\u0259r xidm\u0259tl\u0259r\u0259 g\u00f6r\u0259 \u00f6d\u0259ni\u015f;<\/p>\n\n\n\n

– B\u0259l\u0259diyy\u0259 \u0259razisind\u0259 mehmanxana, sanatoriya-kurort v\u0259 turizm xidm\u0259tl\u0259ri g\u00f6st\u0259r\u0259n \u015f\u0259xsl\u0259rd\u0259n al\u0131nan \u00f6d\u0259ni\u015f (bu \u00f6d\u0259ni\u015f h\u0259r bir \u015f\u0259xs \u00fc\u00e7\u00fcn sutkada 1,1 manatdan \u00e7ox olmamaqla m\u00fc\u0259yy\u0259n edilir);<\/p>\n\n\n\n

– B\u0259l\u0259diyy\u0259 \u0259razil\u0259rind\u0259 h\u00fcquqi v\u0259 fiziki \u015f\u0259xsl\u0259r\u0259 m\u0259xsus olan ixtisasla\u015fd\u0131r\u0131lm\u0131\u015f avtomobil dayanacaqlar\u0131 v\u0259 ya b\u0259l\u0259diyy\u0259l\u0259rin q\u0259rar\u0131na \u0259sas\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f yerl\u0259rd\u0259 b\u00fct\u00fcn n\u00f6v n\u0259qliyyat vasit\u0259l\u0259rinin daimi v\u0259 ya m\u00fcv\u0259qq\u0259ti dayanacaqlar\u0131 \u00fc\u00e7\u00fcn \u00f6d\u0259ni\u015f (bu \u00f6d\u0259ni\u015f h\u0259r bir n\u0259qliyyat vasit\u0259si \u00fc\u00e7\u00fcn sutkada 0,1 manatdan \u00e7ox olmamaqla m\u00fc\u0259yy\u0259n edilir).<\/p>\n\n\n\n

Qanunun 9.2-ci madd\u0259sind\u0259 g\u00f6st\u0259rilib ki, qanunvericilikd\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada b\u0259l\u0259diyy\u0259l\u0259r yerli \u0259h\u0259miyy\u0259tli proqramlar\u0131n maliyy\u0259l\u0259\u015fdirilm\u0259si \u00fc\u00e7\u00fcn yerli r\u0259y sor\u011fusunun n\u0259tic\u0259sin\u0259 uy\u011fun olaraq, h\u00fcquqi v\u0259 fiziki \u015f\u0259xsl\u0259rin s\u0259r\u0259ncam\u0131nda qalan m\u0259nf\u0259\u0259t v\u0259 g\u0259lirl\u0259r hesab\u0131na \u00f6d\u0259nil\u0259n bird\u0259f\u0259lik k\u00f6n\u00fcll\u00fc \u00f6d\u0259ni\u015fl\u0259r t\u0259tbiq ed\u0259 bil\u0259r. Bu \u00f6d\u0259ni\u015fl\u0259rd\u0259n yaln\u0131z t\u0259yinat\u0131 \u00fczr\u0259 istifad\u0259 olunmal\u0131d\u0131r.<\/p>\n\n\n\n

G\u00f6r\u00fcnd\u00fcy\u00fc kimi, b\u0259l\u0259diyy\u0259l\u0259rin g\u0259lirl\u0259ri t\u0259kc\u0259 vergil\u0259rd\u0259n yox, yerli \u00f6d\u0259ni\u015fl\u0259rd\u0259n d\u0259 formala\u015f\u0131r. H\u0259tta h\u0259r il d\u00f6vl\u0259t b\u00fcdc\u0259si t\u0259sdiq edildikd\u0259 b\u0259l\u0259diyy\u0259l\u0259rin dayan\u0131ql\u0131 olmas\u0131, inki\u015faf etm\u0259si, taml\u0131\u011f\u0131n\u0131n saxlanmas\u0131 \u00fc\u00e7\u00fcn onlara b\u00fcdc\u0259d\u0259n dotasiyalar da ayr\u0131l\u0131r.<\/p>\n\n\n\n

Reklam pulunu kim almal\u0131d\u0131r?<\/strong><\/p>\n\n\n\n

Yerli (b\u0259l\u0259diyy\u0259) \u00f6d\u0259ni\u015fl\u0259rin \u0259ld\u0259 edilm\u0259si zaman\u0131 b\u0259l\u0259diyy\u0259l\u0259rl\u0259 yerli icra hakimiyy\u0259ti, n\u0259zar\u0259t orqanlar\u0131 il\u0259 m\u00fcxt\u0259lif fikir ayr\u0131l\u0131qlar\u0131n\u0131n, m\u00fcbahis\u0259l\u0259rin yaranmas\u0131n\u0131n \u015fahidi oluruq. B\u0259l\u0259diyy\u0259l\u0259rin \u0259sas naraz\u0131 qald\u0131\u011f\u0131 m\u0259s\u0259l\u0259l\u0259rd\u0259n biri k\u00fc\u00e7\u0259 (a\u00e7\u0131q m\u0259kanda) reklamlar\u0131ndan v\u0259 parklanmalardan \u0259ld\u0259 edil\u0259n g\u0259lirl\u0259rin onlara \u00f6d\u0259nilm\u0259m\u0259sidir.<\/p>\n\n\n\n

Qeyd etdiyimiz m\u0259s\u0259l\u0259y\u0259 uy\u011fun g\u0259lir m\u0259nb\u0259l\u0259ri \u201cYerli (b\u0259l\u0259diyy\u0259) vergil\u0259r v\u0259 \u00f6d\u0259ni\u015fl\u0259r haqq\u0131nda\u201d Qanunun 9-cu madd\u0259sind\u0259ki 9.1.1.-ci v\u0259 9.1.5.-ci b\u0259ndl\u0259ridir. Bildiyimiz kimi, a\u00e7\u0131q m\u0259kanda (k\u00fc\u00e7\u0259) reklamlara g\u00f6r\u0259 xidm\u0259t haqlar\u0131 Az\u0259rbaycan Respublikas\u0131 Reklam Agentliyi (ADRA) t\u0259r\u0259find\u0259n toplan\u0131l\u0131r. B\u0259s ADRA-n\u0131n bel\u0259 bir s\u0259lahiyy\u0259tl\u0259ri haradan yaran\u0131b?<\/p>\n\n\n\n

Az\u0259rbaycan Respublikas\u0131 Reklam Agentliyi \u00f6lk\u0259 Prezidentinin 20 iyun 2017-ci il tarixli 1472 \u2116-li f\u0259rman\u0131 il\u0259 yarad\u0131l\u0131b v\u0259 onun nizamnam\u0259si 2017-ci il 31 iyul tarixli f\u0259rmanla t\u0259sdiq edilib.
Nizamnam\u0259d\u0259 bildirilir:<\/p>\n\n\n\n

1. \u00dcmumi m\u00fcdd\u0259alar<\/strong>
1.1. Az\u0259rbaycan Respublikas\u0131n\u0131n D\u00f6vl\u0259t Reklam Agentliyi (bundan sonra \u2013 Agentlik) avtomobil yollar\u0131n\u0131n torpaq sah\u0259sind\u0259, \u015f\u0259h\u0259r, q\u0259s\u0259b\u0259, k\u0259nd v\u0259 dig\u0259r (\u201c\u0130\u00e7\u0259ri\u015f\u0259h\u0259r\u201d D\u00f6vl\u0259t Tarix-Memarl\u0131q v\u0259 \u201cQala\u201d D\u00f6vl\u0259t Tarix-Etnoqrafiya qoruqlar\u0131n\u0131n \u0259razisi istisna olmaqla) ya\u015fay\u0131\u015f m\u0259nt\u0259q\u0259l\u0259rind\u0259 (bundan sonra \u2013 a\u00e7\u0131q m\u0259kanda) reklam da\u015f\u0131y\u0131c\u0131lar\u0131n\u0131n yerl\u0259\u015fdirilm\u0259si, reklam da\u015f\u0131y\u0131c\u0131lar\u0131nda yerl\u0259\u015fdiril\u0259n reklamlar\u0131n istehsal\u0131 (haz\u0131rlanmas\u0131) v\u0259 yay\u0131mlanmas\u0131 sah\u0259sind\u0259 (bundan sonra – m\u00fcvafiq sah\u0259) vahid t\u0259nziml\u0259m\u0259ni v\u0259 n\u0259zar\u0259ti h\u0259yata ke\u00e7ir\u0259n publik h\u00fcquqi \u015f\u0259xsdir.<\/p>\n\n\n\n

2. Agentliyin f\u0259aliyy\u0259tinin m\u0259qs\u0259di, v\u0259zif\u0259 v\u0259 h\u00fcquqlar\u0131<\/strong>
2.1. Agentliyin f\u0259aliyy\u0259tinin \u0259sas m\u0259qs\u0259di a\u00e7\u0131q m\u0259kanda reklam da\u015f\u0131y\u0131c\u0131lar\u0131n\u0131n yerl\u0259\u015fdirilm\u0259si, reklam da\u015f\u0131y\u0131c\u0131lar\u0131nda yerl\u0259\u015fdiril\u0259n reklamlar\u0131n istehsal\u0131 (haz\u0131rlanmas\u0131) v\u0259 yay\u0131mlanmas\u0131 sah\u0259sind\u0259 vahid t\u0259nziml\u0259m\u0259nin v\u0259 n\u0259zar\u0259tin h\u0259yata ke\u00e7irilm\u0259sini t\u0259min etm\u0259kdir.
2.2.9. D\u00f6vl\u0259t v\u0259 b\u0259l\u0259diyy\u0259 m\u00fclkiyy\u0259tind\u0259 olan da\u015f\u0131nmaz \u0259mlak \u00fcz\u0259rind\u0259 reklam da\u015f\u0131y\u0131c\u0131s\u0131n\u0131n yerl\u0259\u015fdirilm\u0259si il\u0259 ba\u011fl\u0131 Agentliy\u0259 edilmi\u015f m\u00fcraci\u0259t \u0259sas\u0131nda h\u0259min \u0259mlak\u0131n m\u00fclkiyy\u0259t\u00e7isi il\u0259 (v\u0259 ya onun bar\u0259sind\u0259 s\u0259r\u0259ncam verm\u0259k h\u00fcququ olan \u015f\u0259xsl\u0259) m\u00fcraci\u0259t ed\u0259n \u015f\u0259xs aras\u0131nda m\u00fcvafiq m\u00fcqavil\u0259nin ba\u011flanmas\u0131n\u0131 t\u0259\u015fkil edir.<\/p>\n\n\n\n

Bel\u0259likl\u0259, nizamnam\u0259d\u0259n d\u0259 ayd\u0131n olur ki, ADRA Az\u0259rbaycan Respublikas\u0131n\u0131n b\u00fct\u00fcn \u0259razisind\u0259 dig\u0259r (\u201c\u0130\u00e7\u0259ri\u015f\u0259h\u0259r\u201d D\u00f6vl\u0259t Tarix-Memarl\u0131q v\u0259 \u201cQala\u201d D\u00f6vl\u0259t Tarix-Etnoqrafiya qoruqlar\u0131n\u0131n \u0259razisi istisna olmaqla) reklam da\u015f\u0131y\u0131c\u0131lar\u0131n\u0131n yerl\u0259\u015fdirilm\u0259si, reklam da\u015f\u0131y\u0131c\u0131lar\u0131nda yerl\u0259\u015fdiril\u0259n reklamlar\u0131n istehsal\u0131 (haz\u0131rlanmas\u0131) v\u0259 yay\u0131mlanmas\u0131 sah\u0259sind\u0259 vahid t\u0259nziml\u0259m\u0259ni v\u0259 n\u0259zar\u0259ti h\u0259yata ke\u00e7irm\u0259k \u00fc\u00e7\u00fcn yarad\u0131lm\u0131\u015f bir h\u00fcquqi \u015f\u0259xsdir. Y\u0259ni, sad\u0259 formada des\u0259k, ADRA a\u00e7\u0131q m\u0259kanda yerl\u0259\u015fdiril\u0259n b\u00fct\u00fcn reklamlara n\u0259zar\u0259t edir.<\/p>\n\n\n\n

B\u0259s b\u0259l\u0259diyy\u0259l\u0259rin \u201cYerli (b\u0259l\u0259diyy\u0259) vergil\u0259r v\u0259 \u00f6d\u0259ni\u015fl\u0259r haqq\u0131nda\u201d Qanunun 9.1.1-ci madd\u0259sind\u0259ki g\u0259liri kimi t\u0259snifl\u0259ndirilmi\u015f \u201cb\u0259l\u0259diyy\u0259 m\u00fclkiyy\u0259tind\u0259 olan da\u015f\u0131nmaz \u0259mlak \u00fcz\u0259rind\u0259 reklam da\u015f\u0131y\u0131c\u0131s\u0131n\u0131n yerl\u0259\u015fdirilm\u0259si il\u0259 ba\u011fl\u0131 \u00f6d\u0259ni\u015f\u201d dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcl\u00fcr?<\/p>\n\n\n\n

B\u0259l\u0259diyy\u0259l\u0259rin torpaqlar\u0131 var v\u0259 h\u0259min torpaqlar b\u0259l\u0259diyy\u0259 m\u00fclkiyy\u0259ti say\u0131l\u0131r. Fiziki v\u0259 ya h\u00fcquqi \u015f\u0259xsl\u0259r b\u0259l\u0259diyy\u0259 m\u00fclkiyy\u0259tind\u0259 olan torpaqlarda reklamlar\u0131n\u0131 da yerl\u0259\u015fdir\u0259 bil\u0259rl\u0259r. \u018flb\u0259tt\u0259 ki, a\u00e7\u0131q m\u0259kanda h\u0259min reklamlar\u0131 yerl\u0259\u015fdirm\u0259k \u00fc\u00e7\u00fcn ilkin olaraq x\u00fcsusi konstuksiyalara malik reklam saxlay\u0131c\u0131lar\u0131n\u0131, reklam da\u015f\u0131y\u0131c\u0131lar\u0131n\u0131 qura\u015fd\u0131rmaq v\u0259 ya b\u0259rkitm\u0259k laz\u0131md\u0131r.
Bu reklam da\u015f\u0131y\u0131c\u0131lar\u0131n\u0131n qura\u015fd\u0131r\u0131lmas\u0131 \u00fc\u00e7\u00fcn h\u0259min \u015f\u0259xsl\u0259r b\u0259l\u0259diyy\u0259l\u0259rl\u0259 m\u00fcqavil\u0259l\u0259r ba\u011flamal\u0131d\u0131rlar. Daha do\u011frusu, icar\u0259 m\u00fcqavil\u0259l\u0259ri ba\u011flanmal\u0131d\u0131r ki, b\u0259l\u0259diyy\u0259l\u0259r\u0259 \u00f6d\u0259nil\u0259n icar\u0259 haqq\u0131n\u0131n m\u00fcqabilind\u0259 reklan da\u015f\u0131y\u0131c\u0131lar\u0131n\u0131 orada qura\u015fd\u0131ra v\u0259 ya b\u0259rkid\u0259 bilsinl\u0259r. Ancaq h\u0259min reklam da\u015f\u0131y\u0131c\u0131lar\u0131nda reklamlar\u0131n yerl\u0259\u015fdirilm\u0259si, reklam haqlar\u0131n\u0131n hesablanmas\u0131 v\u0259 y\u0131\u011f\u0131lmas\u0131 s\u0259lahiyy\u0259tl\u0259ri ADRA-ya verilib. N\u0259tic\u0259 olaraq, g\u00f6r\u00fcn\u00fcr ki, he\u00e7 bir t\u0259l\u0259b v\u0259 ya qaydalar pozulmay\u0131b.

Parklanmaya g\u00f6r\u0259 \u00f6d\u0259ni\u015fl\u0259r<\/strong><\/p>\n\n\n\n

B\u0259s b\u0259l\u0259diyy\u0259l\u0259r parklanmaya g\u00f6r\u0259 haqlar\u0131 \u0259ld\u0259 ed\u0259 bil\u0259rmi? \u0130lkin olaraq, g\u00f6r\u00fcr\u00fck ki, Bak\u0131 \u015f\u0259h\u0259rind\u0259 parklanmalar\u0131n yerl\u0259\u015fdiyi \u0259razil\u0259r m\u00fcvafiq b\u0259l\u0259diyy\u0259l\u0259rin \u0259razil\u0259rin\u0259 d\u00fc\u015f\u00fcr v\u0259 m\u0259ntiql\u0259 parklanmalara g\u00f6r\u0259 haqlar da b\u0259l\u0259diyy\u0259l\u0259r\u0259 \u00f6d\u0259nilm\u0259lidir. M\u0259s\u0259l\u0259y\u0259 tam ayd\u0131nl\u0131q g\u0259tirm\u0259k \u00fc\u00e7\u00fcn m\u00fcvafiq normativ aktlara baxmal\u0131y\u0131q.<\/p>\n\n\n\n

\u201cAvtomobil yollar\u0131 haqq\u0131nda\u201d Qanunun 6-c\u0131 madd\u0259sin\u0259 \u0259sas\u0259n, \u00f6lk\u0259 \u0259razisind\u0259 d\u00f6vl\u0259t m\u00fclkiyy\u0259tin\u0259 aid edil\u0259n, b\u00fct\u00fcn ya\u015fay\u0131\u015f m\u0259nt\u0259q\u0259l\u0259ri, d\u00f6vl\u0259t m\u00fc\u0259ssis\u0259l\u0259ri v\u0259 ictimai infrastruktur obyektl\u0259ri aras\u0131nda y\u00fck v\u0259 s\u0259rni\u015fin da\u015f\u0131nmas\u0131na, habel\u0259 \u00f6lk\u0259nin m\u00fcdafi\u0259 v\u0259 t\u0259hl\u00fck\u0259sizlik qabiliyy\u0259tinin g\u00fccl\u0259nm\u0259sin\u0259 t\u0259minat yaradan respublika v\u0259 yerli \u0259h\u0259miyy\u0259tli, \u015f\u0259h\u0259r v\u0259 sah\u0259 avtomobil yollar\u0131 d\u00f6vl\u0259t avtomobil yollar\u0131n\u0131n t\u0259rkibin\u0259 daxil edilir. D\u00f6vl\u0259t avtomobil yollar\u0131n\u0131n t\u0259snifat\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi qaydada t\u0259rtib v\u0259 t\u0259sdiq edilir. H\u0259min Qanunun 7-ci madd\u0259sind\u0259 is\u0259 g\u00f6st\u0259rilib ki, b\u0259l\u0259diyy\u0259 avtomobil yollar\u0131na \u015f\u0259h\u0259rl\u0259rin v\u0259 rayon m\u0259rk\u0259zl\u0259rinin m\u0259h\u0259ll\u0259daxili yollar\u0131, habel\u0259 k\u0259nd v\u0259 q\u0259s\u0259b\u0259l\u0259rin \u0259razisind\u0259 yerl\u0259\u015f\u0259n v\u0259 onlar\u0131n m\u00fclkiyy\u0259tind\u0259 olan k\u00fc\u00e7\u0259l\u0259r, ke\u00e7idl\u0259r, ictimai n\u0259qliyyat x\u0259tl\u0259ri, dig\u0259r yollar v\u0259 yol qur\u011fular\u0131 aiddir. B\u0259l\u0259diyy\u0259 yollar\u0131 b\u0259l\u0259diyy\u0259 qurumlar\u0131n\u0131n \u0259razisi h\u00fcdudlar\u0131nda avtomobil v\u0259 ba\u015fqa n\u0259qliyyat \u0259laq\u0259l\u0259rini t\u0259min edir.<\/p>\n\n\n\n

Z\u0259ruri hallarda b\u0259l\u0259diyy\u0259 yollar\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f qaydada b\u0259l\u0259diyy\u0259l\u0259r t\u0259r\u0259find\u0259n \u00fcmumi istifad\u0259 \u00fc\u00e7\u00fcn a\u00e7\u0131la bil\u0259r. B\u0259l\u0259diyy\u0259 yollar\u0131ndan istifad\u0259 qaydalar\u0131n\u0131 b\u0259l\u0259diyy\u0259l\u0259r yuxar\u0131da qeyd olunan qanunun t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun m\u00fc\u0259yy\u0259nl\u0259\u015fdirirl\u0259r. B\u0259l\u0259diyy\u0259 avtomobil yollar\u0131n\u0131n t\u0259snifat\u0131 q\u00fcvv\u0259d\u0259 olan qanunvericilik aktlar\u0131n\u0131n t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun olaraq, m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f qaydada t\u0259rtib v\u0259 t\u0259sdiq edilir.<\/p>\n\n\n\n

Avtomobil yollar\u0131n\u0131n t\u0259snifat\u0131 Nazirl\u0259r Kabinetinin \u201cAz\u0259rbaycan Respublikas\u0131nda avtomobil yollar\u0131n\u0131n t\u0259snifat g\u00f6st\u0259ricil\u0259ri\u201dnin v\u0259 \u201c\u00dcmumi istifad\u0259d\u0259 olan avtomobil yollar\u0131n\u0131n adland\u0131r\u0131lmas\u0131, indeksasiyas\u0131 v\u0259 qeydiyyata al\u0131nmas\u0131 Qaydalar\u0131\u201dn\u0131n t\u0259sdiq edilm\u0259si haqq\u0131nda Q\u0259rar\u0131 il\u0259 t\u0259nziml\u0259nir. H\u0259min Q\u0259rara \u0259sas\u0259n, d\u00f6vl\u0259t avtomobil yollar\u0131n\u0131n t\u0259snifat g\u00f6st\u0259ricil\u0259ri bel\u0259 m\u00fc\u0259yy\u0259n olunub:<\/p>\n\n\n\n

1. Ya\u015fay\u0131\u015f m\u0259nt\u0259q\u0259l\u0259ri v\u0259 d\u00f6vl\u0259t m\u00fc\u0259ssis\u0259l\u0259rini birl\u0259\u015fdir\u0259n avtomobil yollar\u0131;<\/p>\n\n\n\n

2. Respublika, yerli \u0259h\u0259miyy\u0259tli v\u0259 \u015f\u0259h\u0259r avtomobil yollar\u0131.<\/p>\n\n\n\n

B\u0259l\u0259diyy\u0259 avtomobil yollar\u0131n\u0131n t\u0259snifat g\u00f6st\u0259ricil\u0259ri is\u0259 bel\u0259dir:<\/p>\n\n\n\n

1. B\u0259l\u0259diyy\u0259 qurumlar\u0131n\u0131n \u0259razisi h\u00fcdudlar\u0131nda (beyn\u0259lxalq, respublika v\u0259 yerli \u0259h\u0259miyy\u0259tli avtomobil yollar\u0131, \u015f\u0259h\u0259r, sah\u0259 v\u0259 \u00f6z\u0259l avtomobil yollar\u0131 istisna olmaqla) avtomobil yollar\u0131;<\/p>\n\n\n\n

2. \u015e\u0259h\u0259rl\u0259rin v\u0259 rayon m\u0259rk\u0259zl\u0259rinin m\u0259h\u0259ll\u0259daxili yollar\u0131, habel\u0259 k\u0259nd v\u0259 q\u0259s\u0259b\u0259l\u0259rin \u0259razisind\u0259 yerl\u0259\u015f\u0259n v\u0259 b\u0259l\u0259diyy\u0259 qurumlar\u0131n\u0131n m\u00fclkiyy\u0259tind\u0259 olan k\u00fc\u00e7\u0259l\u0259r, ke\u00e7idl\u0259r, dig\u0259r yollar v\u0259 yol qur\u011fular\u0131.<\/p>\n\n\n\n

Nazirl\u0259r Kabinetinin q\u0259rar\u0131ndan da ayd\u0131n olur ki, respublika, yerli \u0259h\u0259miyy\u0259tli v\u0259 \u015f\u0259h\u0259r avtomobil yollar\u0131 d\u00f6vl\u0259t avtomobil yollar\u0131na aiddir. N\u0259tic\u0259 olaraq, \u015f\u0259h\u0259rl\u0259rd\u0259 olan b\u00fct\u00fcn avtomobil yollar\u0131 d\u00f6vl\u0259t\u0259 aid oldu\u011fundan, h\u0259min yollarda da parklanmalar\u0131n yarad\u0131lmas\u0131 v\u0259 parklanmalara g\u00f6r\u0259 \u00f6d\u0259ni\u015fl\u0259rin \u0259ld\u0259 edilm\u0259si d\u00f6vl\u0259tin s\u0259lahiyy\u0259tind\u0259dir. M\u00fcvafiq olaraq, bu s\u0259lahiyy\u0259tl\u0259r d\u00f6vl\u0259t qurumu olan AYNA-ya verilib. Ona g\u00f6r\u0259 d\u0259 b\u0259l\u0259diyy\u0259l\u0259rin bel\u0259 parklanmalardan \u00f6d\u0259ni\u015fl\u0259r t\u0259l\u0259b etm\u0259si d\u00fczg\u00fcn deyil. B\u0259l\u0259diyy\u0259l\u0259rin ancaq \u00f6zl\u0259rinin yaratd\u0131\u011f\u0131 v\u0259 \u00f6z \u0259razil\u0259rind\u0259 sahibkarlar t\u0259r\u0259find\u0259n qurulmu\u015f parklanmalardan \u00f6d\u0259ni\u015fl\u0259ri t\u0259l\u0259b etm\u0259si qanunauy\u011fundur.<\/p>\n","protected":false},"excerpt":{"rendered":"

B\u0259l\u0259diyy\u0259 g\u0259lirl\u0259ri: m\u0259nf\u0259\u0259t vergisi, reklam, parklanma B\u0259l\u0259diyy\u0259l\u0259rin g\u0259lirl\u0259rinin formala\u015fmas\u0131 v\u0259 yerli vergil\u0259rin toplanmas\u0131 il\u0259 ba\u011fl\u0131 ara\u015fd\u0131rmam\u0131z davam edir. Vergi M\u0259c\u0259ll\u0259sinin 8.1-ci madd\u0259sin\u0259 \u0259sas\u0259n, yerli vergil\u0259r (b\u0259l\u0259diyy\u0259 vergil\u0259ri) a\u015fa\u011f\u0131dak\u0131lard\u0131r: – Bu M\u0259c\u0259ll\u0259nin 206.1-1-ci v\u0259 206.3-c\u00fc madd\u0259l\u0259rind\u0259…<\/p>\n","protected":false},"author":2,"featured_media":33159,"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\/33158"}],"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=33158"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/33158\/revisions"}],"predecessor-version":[{"id":33160,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/33158\/revisions\/33160"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/33159"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=33158"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=33158"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=33158"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}