{"id":36375,"date":"2025-05-15T02:00:00","date_gmt":"2025-05-14T23:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=36375"},"modified":"2025-05-15T08:57:31","modified_gmt":"2025-05-15T05:57:31","slug":"iscil%c9%99r-h%c9%99r-ay-haqq-hesab-s%c9%99n%c9%99dl%c9%99rini-nec%c9%99-v%c9%99-haradan-%c9%99ld%c9%99-ed%c9%99-bil%c9%99rl%c9%99r","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=36375","title":{"rendered":"\u0130\u015f\u00e7il\u0259r h\u0259r ay haqq-hesab s\u0259n\u0259dl\u0259rini nec\u0259 v\u0259 haradan \u0259ld\u0259 ed\u0259 bil\u0259rl\u0259r?"},"content":{"rendered":"\n<p class=\"has-medium-font-size\"><strong>\u0130\u015f\u00e7il\u0259r h\u0259r ay haqq-hesab s\u0259n\u0259dl\u0259rini nec\u0259 v\u0259 haradan \u0259ld\u0259 ed\u0259 bil\u0259rl\u0259r?<\/strong><\/p>\n\n\n\n<p>\u018fm\u0259k M\u0259c\u0259ll\u0259sinin 173-c\u00fc madd\u0259sinin 3-c\u00fc b\u0259ndin\u0259 \u0259sas\u0259n, i\u015f\u00e7il\u0259rin 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 edilir. B\u0259s h\u0259min m\u0259lumatlar i\u015f\u00e7il\u0259r\u0259 hans\u0131 formada \u00e7atd\u0131r\u0131lmal\u0131d\u0131r? \u0130\u015f\u0259g\u00f6t\u00fcr\u0259n m\u0259lumatlar\u0131 g\u00f6nd\u0259rm\u0259k \u00fc\u00e7\u00fcn \u018fMAS-da m\u00fchasib\u0259 icaz\u0259 verm\u0259lidir, yoxsa m\u00fchasib \u00f6z\u00fc birba\u015fa g\u00f6nd\u0259rm\u0259lidir?<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"682\" src=\"https:\/\/rockvell.com\/wp-content\/uploads\/2025\/05\/kemale_yeni-1024x682.jpg\" alt=\"\" class=\"wp-image-36376\" style=\"width:462px;height:auto\" srcset=\"https:\/\/rockvell.com\/wp-content\/uploads\/2025\/05\/kemale_yeni-1024x682.jpg 1024w, https:\/\/rockvell.com\/wp-content\/uploads\/2025\/05\/kemale_yeni-300x200.jpg 300w, https:\/\/rockvell.com\/wp-content\/uploads\/2025\/05\/kemale_yeni-768x512.jpg 768w, https:\/\/rockvell.com\/wp-content\/uploads\/2025\/05\/kemale_yeni-360x240.jpg 360w, https:\/\/rockvell.com\/wp-content\/uploads\/2025\/05\/kemale_yeni.jpg 1280w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n<p>Suallara ayd\u0131nl\u0131q g\u0259tirm\u0259k \u00fc\u00e7\u00fcn m\u00fct\u0259x\u0259ssisl\u0259r\u0259 m\u00fcraci\u0259t etdik.\u00a0<strong>\u0130nsan resurslar\u0131 \u00fczr\u0259 m\u00fct\u0259x\u0259ssis K\u0259mal\u0259 Yusifova<\/strong>\u00a0\u201cvergiler.az\u201da bildirib ki, \u018fm\u0259k M\u0259c\u0259ll\u0259sinin 173-c\u00fc madd\u0259sin\u0259 \u0259sas\u0259n, h\u0259r ay m\u00fc\u0259yy\u0259n edilmi\u015f \u0259m\u0259khaqq\u0131n\u0131n hesablanmas\u0131, \u00f6d\u0259nilm\u0259si v\u0259 ondan tutulmalar\u0131n apar\u0131lmas\u0131 bar\u0259d\u0259 b\u00fct\u00fcn m\u00fchasibat hesablamalar\u0131 komp\u00fcter proqramlar\u0131 vasit\u0259sil\u0259 d\u0259 apar\u0131la bil\u0259r: \u201cH\u0259r d\u0259f\u0259 \u0259m\u0259khaqq\u0131 veril\u0259rk\u0259n komp\u00fcter yadda\u015f\u0131nda saxlan\u0131lan bu hesablamalar i\u015f\u00e7iy\u0259 t\u0259qdim edilir. \u0130\u015f\u0259g\u00f6t\u00fcr\u0259n \u0259m\u0259khaqq\u0131n\u0131n hesablanmas\u0131, \u00f6d\u0259nilm\u0259si v\u0259 ondan tutulmalar\u0131n apar\u0131lmas\u0131 bar\u0259d\u0259 b\u00fct\u00fcn m\u00fchasibat hesablamalar\u0131 \u0259ks etdiril\u0259n haqq-hesab s\u0259n\u0259dl\u0259rini (kitab\u00e7alar\u0131n\u0131, v\u0259r\u0259q\u0259l\u0259rini, \u00e7ekl\u0259rini) t\u0259rtib edir\u201d.<\/p>\n\n\n\n<p>K.Yusifova \u0259lav\u0259 edib ki, i\u015f\u00e7il\u0259rin haqq-hesab s\u0259n\u0259dl\u0259rind\u0259 (kitab\u00e7alar\u0131nda, v\u0259r\u0259q\u0259l\u0259rind\u0259, \u00e7ekl\u0259rind\u0259) \u018fm\u0259k M\u0259c\u0259ll\u0259sinin t\u0259l\u0259bi il\u0259 a\u015fa\u011f\u0131dak\u0131 m\u0259lumatlar g\u00f6st\u0259rilm\u0259lidir:<\/p>\n\n\n\n<p>1. Hesablanm\u0131\u015f \u0259m\u0259khaqq\u0131n\u0131n \u00fcmumi m\u0259bl\u0259\u011fi;<br>2. \u018fm\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;<br>3. \u018fm\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;<br>4. Faktik \u00f6d\u0259nil\u0259n m\u0259bl\u0259\u011f;<br>5. 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>M\u00fct\u0259x\u0259ssis qeyd edib ki, i\u015f\u00e7il\u0259rin haqq-hesab s\u0259n\u0259dl\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 edilir. \u0130\u015f\u00e7il\u0259r\u0259 hesablama v\u0259r\u0259q\u0259sinin onlar\u0131n t\u0259l\u0259bi il\u0259 verilm\u0259m\u0259si \u0259m\u0259k qanunvericiliyinin pozuntusu hesab edilir. Az\u0259rbaycan Respublikas\u0131 \u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259sinin 192.4-c\u00fc madd\u0259sind\u0259 g\u00f6st\u0259rilib ki, i\u015f\u00e7inin \u0259m\u0259k v\u0259 m\u0259zuniyy\u0259t haqlar\u0131n\u0131n, ezamiyy\u0259 x\u0259rcl\u0259rinin, \u0259m\u0259k qanunvericiliyind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f m\u00fcavin\u0259t v\u0259 dig\u0259r \u00f6d\u0259ni\u015fl\u0259rin hesablanmas\u0131nda v\u0259 \u00f6d\u0259nilm\u0259sind\u0259, riyazi hesablamalar n\u0259tic\u0259sind\u0259 yol veril\u0259n n\u00f6qsanlar istisna olmaqla, qanun pozuntular\u0131na yol verilm\u0259sin\u0259 g\u00f6r\u0259 &#8211; v\u0259zif\u0259li \u015f\u0259xsl\u0259r 700 manatdan 1500 manatad\u0259k m\u0259bl\u0259\u011fd\u0259 c\u0259rim\u0259 edilir.<\/p>\n\n\n\n<p>M\u0259s\u0259l\u0259y\u0259&nbsp;<strong>D\u00f6vl\u0259t \u018fm\u0259k M\u00fcf\u0259tti\u015fliyi Xidm\u0259ti&nbsp;<\/strong>d\u0259 m\u00fcnasib\u0259t bildirib. Xidm\u0259td\u0259n veril\u0259n a\u00e7\u0131qlamaya g\u00f6r\u0259, h\u0259r d\u0259f\u0259 \u0259m\u0259khaqq\u0131 veril\u0259rk\u0259n i\u015f\u00e7inin t\u0259l\u0259bi il\u0259 o, komp\u00fcterin yadda\u015f\u0131nda saxlan\u0131lan bu hesablamalarla tan\u0131\u015f edilir.<\/p>\n\n\n\n<p>Xidm\u0259td\u0259n onu da a\u00e7\u0131qlay\u0131blar ki, \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: \u201c\u018fMAS-da \u201c\u0130stifad\u0259\u00e7i s\u0259lahiyy\u0259tl\u0259ri\u201d b\u00f6lm\u0259si m\u00f6vcuddur. H\u0259min b\u00f6lm\u0259 vasit\u0259sil\u0259 i\u015f\u0259g\u00f6t\u00fcr\u0259n t\u0259r\u0259find\u0259n istifad\u0259\u00e7i s\u0259lahiyy\u0259tl\u0259rinin verilm\u0259si altb\u00f6lm\u0259si il\u0259 s\u0259lahiyy\u0259tl\u0259rin \u00f6t\u00fcr\u00fclm\u0259si m\u00fcmk\u00fcnd\u00fcr. \u018fMAS-a \u0259lav\u0259 edil\u0259n yeni funksionall\u0131qlar yaln\u0131z m\u00f6h\u00fcr s\u0259lahiyy\u0259tli i\u015f\u0259g\u00f6t\u00fcr\u0259nl\u0259rin imzas\u0131na verilir. Dig\u0259r \u015f\u0259xsl\u0259rin istifad\u0259si i\u015f\u0259g\u00f6t\u00fcr\u0259nin verdiyi icaz\u0259 \u0259sas\u0131nda m\u00fcmk\u00fcnd\u00fcr\u201d.<\/p>\n\n\n\n<p class=\"has-text-align-right\"><strong>F\u0259rqan\u0259 Allahverdiq\u0131z\u0131<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0130\u015f\u00e7il\u0259r h\u0259r ay haqq-hesab s\u0259n\u0259dl\u0259rini nec\u0259 v\u0259 haradan \u0259ld\u0259 ed\u0259 bil\u0259rl\u0259r? \u018fm\u0259k M\u0259c\u0259ll\u0259sinin 173-c\u00fc madd\u0259sinin 3-c\u00fc b\u0259ndin\u0259 \u0259sas\u0259n, i\u015f\u00e7il\u0259rin 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&#8230;<\/p>\n","protected":false},"author":2,"featured_media":36376,"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\/36375"}],"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=36375"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/36375\/revisions"}],"predecessor-version":[{"id":36377,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/36375\/revisions\/36377"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/36376"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=36375"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=36375"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=36375"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}