{"id":34627,"date":"2025-03-31T01:00:00","date_gmt":"2025-03-30T22:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=34627"},"modified":"2025-03-31T18:06:13","modified_gmt":"2025-03-31T15:06:13","slug":"is%c9%99gotur%c9%99nin-iscil%c9%99rl%c9%99-bagli-t%c9%99qdim-ed%c9%99c%c9%99yi-m%c9%99lumatlar","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=34627","title":{"rendered":"\u0130\u015f\u0259g\u00f6t\u00fcr\u0259nin i\u015f\u00e7il\u0259rl\u0259 ba\u011fl\u0131 t\u0259qdim ed\u0259c\u0259yi m\u0259lumatlar"},"content":{"rendered":"\n<p class=\"has-medium-font-size\"><strong>\u0130\u015f\u0259g\u00f6t\u00fcr\u0259nin i\u015f\u00e7il\u0259rl\u0259 ba\u011fl\u0131 t\u0259qdim ed\u0259c\u0259yi m\u0259lumatlar<\/strong><\/p>\n\n\n\n<p>\u018fm\u0259k M\u0259c\u0259ll\u0259sinin 173-c\u00fc madd\u0259sin\u0259 edilmi\u015f \u0259lav\u0259nin 5-ci hiss\u0259sin\u0259 \u0259sas\u0259n, \u0259m\u0259k m\u00fcqavil\u0259si elektron s\u0259n\u0259d formas\u0131nda ba\u011flan\u0131ld\u0131qda bu madd\u0259d\u0259 n\u0259z\u0259rd\u0259 tutulan m\u0259lumatlar\u0131n verilm\u0259si elektron informasiya sistemind\u0259 yarad\u0131lm\u0131\u015f elektron kabinet vasit\u0259sil\u0259 t\u0259min edilir.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"626\" height=\"417\" src=\"https:\/\/rockvell.com\/wp-content\/uploads\/2025\/03\/1740990045-imza_banco_az_5_9.jpg\" alt=\"\" class=\"wp-image-34628\" style=\"width:436px;height:auto\" srcset=\"https:\/\/rockvell.com\/wp-content\/uploads\/2025\/03\/1740990045-imza_banco_az_5_9.jpg 626w, https:\/\/rockvell.com\/wp-content\/uploads\/2025\/03\/1740990045-imza_banco_az_5_9-300x200.jpg 300w, https:\/\/rockvell.com\/wp-content\/uploads\/2025\/03\/1740990045-imza_banco_az_5_9-360x240.jpg 360w\" sizes=\"(max-width: 626px) 100vw, 626px\" \/><\/figure><\/div>\n\n\n<p>\u018fm\u0259k M\u0259c\u0259ll\u0259sinin 173-c\u00fc madd\u0259sinin 2-ci hiss\u0259sin\u0259 \u0259sas\u0259n, i\u015f\u00e7il\u0259rin haqq-hesab s\u0259n\u0259dl\u0259rind\u0259 (kitab\u00e7alar\u0131nda, v\u0259r\u0259q\u0259l\u0259rind\u0259, \u00e7ekl\u0259rind\u0259) a\u015fa\u011f\u0131dak\u0131 m\u0259lumatlar g\u00f6st\u0259rilir:<\/p>\n\n\n\n<p>&#8211; hesablanm\u0131\u015f \u0259m\u0259khaqq\u0131n\u0131n \u00fcmumi m\u0259bl\u0259\u011fi;<\/p>\n\n\n\n<p>&#8211; \u0259m\u0259khaqq\u0131na \u0259lav\u0259l\u0259r, m\u00fckafatlar, habel\u0259 dig\u0259r \u00f6d\u0259ncl\u0259r, onlar\u0131n n\u00f6v\u00fc v\u0259 m\u0259bl\u0259\u011fl\u0259ri;<\/p>\n\n\n\n<p>&#8211; \u0259m\u0259khaqq\u0131ndan tutulan m\u0259bl\u0259\u011fl\u0259r (tutulman\u0131n ad\u0131, n\u00f6v\u00fc, s\u0259b\u0259bi v\u0259 m\u0259bl\u0259\u011fi);<\/p>\n\n\n\n<p>&#8211; faktiki \u00f6d\u0259nil\u0259n m\u0259bl\u0259\u011f;<\/p>\n\n\n\n<p>&#8211; t\u0259r\u0259fl\u0259rin birinin dig\u0259rin\u0259 \u00f6d\u0259nilm\u0259mi\u015f pul borcu v\u0259 onun m\u0259bl\u0259\u011fi.<\/p>\n\n\n\n<p>\u018fm\u0259k M\u0259c\u0259ll\u0259sinin 173-c\u00fc madd\u0259sininin 3-c\u00fc hiss\u0259sind\u0259 qeyd edilir ki, haqq-hesab s\u0259n\u0259dl\u0259ri (kitab\u00e7alar\u0131, v\u0259r\u0259q\u0259l\u0259ri, \u00e7ekl\u0259ri) onlar\u0131 t\u0259rtib ed\u0259n m\u00fchasib t\u0259r\u0259find\u0259n imzalan\u0131r v\u0259 h\u0259r d\u0259f\u0259 \u0259m\u0259khaqq\u0131 veril\u0259rk\u0259n i\u015f\u00e7iy\u0259 t\u0259qdim edilm\u0259lidir.<\/p>\n\n\n\n<p>Yeni d\u0259yi\u015fiklikd\u0259n bel\u0259 anla\u015f\u0131l\u0131r ki, i\u015f\u0259g\u00f6t\u00fcr\u0259n t\u0259r\u0259find\u0259n haz\u0131rlanan haqq-hesab c\u0259dv\u0259ll\u0259ri h\u0259r d\u0259f\u0259 \u0259m\u0259khaqq\u0131 veril\u0259rk\u0259n i\u015f\u00e7inin elektron kabinetin\u0259 g\u00f6nd\u0259rilm\u0259lidir.<\/p>\n\n\n\n<p>Misal:&nbsp;\u0130\u015f\u00e7inin 2024-c\u00fc il noyabr ay\u0131 \u00fczr\u0259 tarif (v\u0259zif\u0259) maa\u015f\u0131 800 manat olub. \u0130\u015f\u00e7i ay \u0259rzind\u0259 300 manat m\u00fckafat almaqla yana\u015f\u0131, i\u015f vaxt\u0131ndan art\u0131q \u00e7al\u0131\u015fd\u0131\u011f\u0131 \u00fc\u00e7\u00fcn \u0259m\u0259khaqq\u0131na 100 manat \u0259lav\u0259 hesablan\u0131b. \u018fm\u0259khaqq\u0131ndan icbari \u00f6d\u0259ni\u015fl\u0259r hesabland\u0131qdan sonra ona 750 manat \u00f6d\u0259ni\u015f edilib.<\/p>\n\n\n\n<p>\u0130\u015f\u0259g\u00f6t\u00fcr\u0259n noyabr ay\u0131 \u00fczr\u0259 \u0259m\u0259khaqq\u0131n\u0131 i\u015f\u00e7iy\u0259 dekabr ay\u0131nda \u00f6d\u0259diyi halda, i\u015f\u00e7inin elektron kabinetin\u0259 haqq-hesab c\u0259dv\u0259li g\u00f6nd\u0259rm\u0259lidir. C\u0259dv\u0259ld\u0259 hesablanm\u0131\u015f \u0259m\u0259khaqq\u0131n\u0131n \u00fcmumi m\u0259bl\u0259\u011fi, \u0259m\u0259khaqq\u0131na \u0259lav\u0259l\u0259r, m\u00fckafatlar, habel\u0259 dig\u0259r \u00f6d\u0259ni\u015fl\u0259r, onlar\u0131n n\u00f6v\u00fc v\u0259 m\u0259bl\u0259\u011fl\u0259ri, \u0259m\u0259khaqq\u0131ndan tutulan m\u0259bl\u0259\u011fl\u0259r &#8211; tutulman\u0131n ad\u0131, n\u00f6v\u00fc, s\u0259b\u0259bi v\u0259 m\u0259bl\u0259\u011fi, faktik \u00f6d\u0259nil\u0259n m\u0259bl\u0259\u011f v\u0259 t\u0259r\u0259fl\u0259rin birinin dig\u0259rin\u0259 \u00f6d\u0259nilm\u0259mi\u015f pul borcu v\u0259 onun m\u0259bl\u0259\u011fi qeyd olunmal\u0131d\u0131r.<\/p>\n\n\n\n<p>G\u00f6r\u00fcnd\u00fcy\u00fc kimi, qeyd edil\u0259n t\u0259l\u0259b \u018fm\u0259k M\u0259c\u0259ll\u0259sinin 173-c\u00fc madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulsa da, t\u0259cr\u00fcb\u0259d\u0259 \u0259ks\u0259r i\u015f\u0259g\u00f6t\u00fcr\u0259nl\u0259r t\u0259r\u0259find\u0259n t\u0259tbiq edilmirdi. Yeni d\u0259yi\u015fiklikd\u0259n sonra d\u00f6vl\u0259t qurumu \u018fMAS altsistemi vasit\u0259sil\u0259 i\u015f\u0259g\u00f6t\u00fcr\u0259n t\u0259r\u0259find\u0259n i\u015f\u00e7il\u0259r\u0259 h\u0259min m\u0259lumatlar\u0131n g\u00f6nd\u0259rilm\u0259sin\u0259 n\u0259zar\u0259t ed\u0259c\u0259k. D\u00f6vl\u0259t qurumu, h\u0259m\u00e7inin, m\u0259lumatlar\u0131 f\u0259rdi \u0259m\u0259k m\u00fcbahis\u0259l\u0259rinin h\u0259llind\u0259 d\u0259 istifad\u0259 ed\u0259c\u0259k.<\/p>\n\n\n\n<p>Bu s\u0259b\u0259bd\u0259n d\u0259 m\u00fchasibatl\u0131q h\u0259min m\u0259lumatlar\u0131n \u018fMAS altsistemi t\u0259r\u0259find\u0259n i\u015f\u00e7il\u0259r\u0259 g\u00f6nd\u0259rilm\u0259sini t\u0259min etm\u0259lidir. \u0130\u015f\u00e7i say\u0131 \u00e7ox olan i\u015f\u0259g\u00f6t\u00fcr\u0259n t\u0259r\u0259find\u0259n h\u0259r bir i\u015f\u00e7i \u00fczr\u0259 haqq-hesab s\u0259n\u0259dl\u0259rinin g\u00f6nd\u0259rilm\u0259si kifay\u0259t q\u0259d\u0259r vaxt t\u0259l\u0259b ed\u0259c\u0259k.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0130\u015f\u0259g\u00f6t\u00fcr\u0259nin i\u015f\u00e7il\u0259rl\u0259 ba\u011fl\u0131 t\u0259qdim ed\u0259c\u0259yi m\u0259lumatlar \u018fm\u0259k M\u0259c\u0259ll\u0259sinin 173-c\u00fc madd\u0259sin\u0259 edilmi\u015f \u0259lav\u0259nin 5-ci hiss\u0259sin\u0259 \u0259sas\u0259n, \u0259m\u0259k m\u00fcqavil\u0259si elektron s\u0259n\u0259d formas\u0131nda ba\u011flan\u0131ld\u0131qda bu madd\u0259d\u0259 n\u0259z\u0259rd\u0259 tutulan m\u0259lumatlar\u0131n verilm\u0259si elektron informasiya sistemind\u0259 yarad\u0131lm\u0131\u015f elektron kabinet vasit\u0259sil\u0259 t\u0259min&#8230;<\/p>\n","protected":false},"author":2,"featured_media":34628,"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\/34627"}],"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=34627"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/34627\/revisions"}],"predecessor-version":[{"id":34629,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/34627\/revisions\/34629"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/34628"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=34627"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=34627"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=34627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}