{"id":9559,"date":"2023-03-28T06:00:00","date_gmt":"2023-03-28T03:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=9559"},"modified":"2023-03-28T11:19:54","modified_gmt":"2023-03-28T08:19:54","slug":"iscinin-muqavil%c9%99siz-is%c9%99-c%c9%99lb-edilm%c9%99si","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=9559","title":{"rendered":"\u0130\u015f\u00e7inin m\u00fcqavil\u0259siz i\u015f\u0259 c\u0259lb edilm\u0259si"},"content":{"rendered":"\n

\u0130\u015f\u00e7inin m\u00fcqavil\u0259siz i\u015f\u0259 c\u0259lb edilm\u0259si<\/strong><\/p>\n\n\n\n

\u0130\u015f\u00e7ini m\u00fcqavil\u0259siz i\u015f\u0259 c\u0259lb etm\u0259y\u0259 g\u00f6r\u0259 i\u015f\u0259g\u00f6t\u00fcr\u0259nin hans\u0131 m\u0259suliyy\u0259ti yaran\u0131r?<\/p>\n\n\n\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, habel\u0259 bu M\u0259c\u0259ll\u0259nin 220.10-cu madd\u0259sin\u0259 uy\u011fun olaraq apar\u0131c\u0131l\u0131q, \u00e7al\u011f\u0131\u00e7\u0131l\u0131q, r\u0259qqasl\u0131q, a\u015f\u0131ql\u0131q, m\u0259zh\u0259k\u0259\u00e7ilik v\u0259 dig\u0259r ox\u015far f\u0259aliyy\u0259tl\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259rin, foto, audio-video sah\u0259sind\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259rin v\u0259 ia\u015f\u0259 obyektl\u0259rind\u0259 m\u00fc\u015ft\u0259ril\u0259r\u0259 xidm\u0259t g\u00f6st\u0259r\u0259n fiziki \u015f\u0259xsl\u0259rin (ofisiant\u0131n) f\u0259aliyy\u0259t\u0259 ba\u015flayanad\u0259k, \u201cSad\u0259l\u0259\u015fdirilmi\u015f vergi \u00fczr\u0259 sabit m\u0259bl\u0259\u011fin, m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta v\u0259 icbari tibbi s\u0131\u011forta haqq\u0131n\u0131n \u00f6d\u0259nilm\u0259si haqq\u0131nda q\u0259bz\u201d \u0259ld\u0259 edilm\u0259d\u0259n i\u015fl\u0259rin yerin\u0259 yetirilm\u0259sin\u0259 c\u0259lb edilm\u0259sin\u0259 g\u00f6r\u0259 vergi orqan\u0131nda u\u00e7otda olan sifari\u015f\u00e7iy\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 2.000 manat, ikinci d\u0259f\u0259 yol verdikd\u0259 4.000 manat, \u00fc\u00e7 v\u0259 daha \u00e7ox d\u0259f\u0259 yol verdikd\u0259 6.000 manat m\u0259bl\u0259\u011find\u0259 maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir.<\/p>\n\n\n

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

\u018fm\u0259k qanunvericiliyi i\u015f\u0259g\u00f6t\u00fcr\u0259nin i\u015f\u00e7il\u0259rl\u0259 \u0259m\u0259k m\u00fcnasib\u0259tin\u0259 girdiyi zaman yaz\u0131l\u0131 \u0259m\u0259k m\u00fcqavil\u0259si ba\u011flama\u011f\u0131 t\u0259l\u0259b edir. H\u0259min yaz\u0131l\u0131 \u0259m\u0259k m\u00fcqavil\u0259si elektron sistemd\u0259 yerl\u0259\u015fdirilir v\u0259 yaln\u0131z bu halda h\u00fcquqi q\u00fcvv\u0259y\u0259 minir. Bundan k\u0259nar olan b\u00fct\u00fcn hallar \u0259m\u0259k v\u0259 vergi qanunvericiliyinin t\u0259l\u0259bl\u0259rinin pozulmas\u0131 kimi qiym\u0259tl\u0259ndirilir.<\/p>\n\n\n\n

Misal: \u201cAA\u201d MMC i\u015f\u00e7ini fevral ay\u0131n\u0131n 1-d\u0259n i\u015f\u0259 q\u0259bul edib. \u0130\u015f\u00e7iy\u0259 \u0259m\u0259k m\u00fcqavil\u0259si ba\u011flanaca\u011f\u0131 bildirilib, lakin yaz\u0131l\u0131 formada \u0259m\u0259k m\u00fcqavil\u0259si ba\u011flanmay\u0131b. \u018fm\u0259k m\u00fcnasib\u0259tl\u0259ri altsistemind\u0259 is\u0259 h\u0259min i\u015f\u00e7i il\u0259 m\u00fcqavil\u0259 yerl\u0259\u015fdirilib. Fevral\u0131n 6-da operativ vergi yoxlamas\u0131 zaman\u0131 i\u015f\u00e7i il\u0259 yaz\u0131l\u0131 \u0259m\u0259k m\u00fcqavil\u0259sinin ba\u011flanmad\u0131\u011f\u0131 a\u015fkarlan\u0131b.<\/p>\n\n\n\n

Bu halda Vergi M\u0259c\u0259ll\u0259sinin 58.10-cu madd\u0259si il\u0259 h\u0259min i\u015f\u00e7iy\u0259 g\u00f6r\u0259, MMC t\u0259qvim ili \u0259rzind\u0259 bel\u0259 hala birinci d\u0259f\u0259 yol verdiyi n\u0259z\u0259r\u0259 al\u0131nmaqla, 2.000 manat maliyy\u0259 sanksiyas\u0131 t\u0259tbiq olunur. T\u0259qvim ili \u0259rzind\u0259 bel\u0259 hal ikinci d\u0259f\u0259 \u00fcz\u0259 \u00e7\u0131xarsa, maliyy\u0259 sanksiyas\u0131n\u0131n m\u0259bl\u0259\u011fi 4.000 manat, \u00fc\u00e7 v\u0259 daha art\u0131q olarsa, 6.000 manat olacaq.<\/p>\n\n\n\n

Burada diqq\u0259t yetirilm\u0259li m\u0259qam t\u0259qvim ili m\u0259s\u0259l\u0259sidir. Tutaq ki, 2022-ci ilin oktyabr ay\u0131nda h\u0259yata ke\u00e7iril\u0259n operativ vergi n\u0259zar\u0259ti zaman\u0131 iki n\u0259f\u0259r i\u015f\u00e7inin m\u00fcqavil\u0259 ba\u011flanmadan i\u015f\u0259 c\u0259lb olunmas\u0131 a\u015fkar edilib. Bu zaman h\u0259min \u015firk\u0259t\u0259 qar\u015f\u0131 4.000 manat, y\u0259ni h\u0259r i\u015f\u00e7iy\u0259 g\u00f6r\u0259 2.000 manat maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edil\u0259c\u0259k. 2023-c\u00fc ilin fevral ay\u0131nda yenid\u0259n operativ vergi yoxlamas\u0131 ke\u00e7irildikd\u0259 v\u0259 bir n\u0259f\u0259r i\u015f\u00e7inin \u0259m\u0259k m\u00fcqavil\u0259si ba\u011flamadan i\u015f\u0259 c\u0259lb olundu\u011fu a\u015fkarland\u0131qda is\u0259 \u015firk\u0259t\u0259 yen\u0259 2.000 manat maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edil\u0259c\u0259k. \u00c7\u00fcnki yanvar ay\u0131nda t\u0259qvim ili yenil\u0259nib.
Burada ba\u015fqa bir m\u0259qam\u0131 da vur\u011fulamaq z\u0259ruridir. \u0130\u015f\u00e7inin \u0259m\u0259k m\u00fcqavil\u0259si olmadan i\u015f\u0259 c\u0259lb edilm\u0259sin\u0259 g\u00f6r\u0259 vergi \u00f6d\u0259yicisinin maliyy\u0259 sanksiyas\u0131na c\u0259lb edilm\u0259si onu \u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f c\u0259rim\u0259d\u0259n azad etmir.<\/p>\n\n\n\n

\u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259sinin 192.1-ci madd\u0259sin\u0259 \u0259sas\u0259n, \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\u0259ri h\u0259r hans\u0131 i\u015fl\u0259rin (xidm\u0259tl\u0259rin) yerin\u0259 yetirilm\u0259sin\u0259 c\u0259lb edilm\u0259sin\u0259 g\u00f6r\u0259 fiziki \u015f\u0259xsl\u0259r 1.000 manatdan 2.000 manatad\u0259k, v\u0259zif\u0259li \u015f\u0259xsl\u0259r 3.000 manatdan 5.000 manatad\u0259k, h\u00fcquqi \u015f\u0259xsl\u0259r 20.000 manatdan 25.000 manatad\u0259k m\u0259bl\u0259\u011fd\u0259 c\u0259rim\u0259 edilir.<\/p>\n\n\n\n

G\u00f6r\u00fcnd\u00fcy\u00fc kimi, i\u015f\u0259g\u00f6t\u00fcr\u0259n \u0259m\u0259k m\u00fcqavil\u0259sini ba\u011flamad\u0131qda bir \u0259m\u0259ll\u0259 qanunvericiliyin iki m\u00fcxt\u0259lif t\u0259l\u0259bini pozmu\u015f olur. Ona g\u00f6r\u0259 d\u0259 i\u015f\u0259g\u00f6t\u00fcr\u0259n\u0259 h\u0259r iki maliyy\u0259 sanksiyas\u0131 t\u0259tbiq olunur.
Vergi M\u0259c\u0259ll\u0259sinin 58.10-cu madd\u0259sinin ikinci hiss\u0259si is\u0259 m\u00fclki h\u00fcquqi xarakterli m\u00fcnasib\u0259tl\u0259r\u0259 aiddir. Tutaq ki, ictimai ia\u015f\u0259 obyektind\u0259 bir a\u015fpaz \u00e7al\u0131\u015f\u0131r. Onunla m\u00fc\u0259ssis\u0259 aras\u0131nda \u0259m\u0259k m\u00fcqavil\u0259sinin ba\u011flanmas\u0131 m\u0259cburi deyil. Lakin bu halda i\u015f\u0259g\u00f6t\u00fcr\u0259n h\u0259min a\u015fpazla m\u00fclki h\u00fcquqi m\u00fcqavil\u0259 ba\u011flamal\u0131 v\u0259 h\u0259min \u015f\u0259xsd\u0259n sabit q\u0259bzi t\u0259l\u0259b etm\u0259lidir. Y\u0259ni a\u015fpaz vergi v\u0259 m\u0259cburi sosial \u00f6d\u0259ni\u015fl\u0259ri edib q\u0259bz almal\u0131d\u0131r. Bu t\u0259l\u0259b\u0259 \u0259m\u0259l edilm\u0259diyi t\u0259qdird\u0259, h\u0259r il bel\u0259 \u015f\u0259xs\u0259 g\u00f6r\u0259 vergi \u00f6d\u0259yicisini m\u00fcvafiq olaraq 2.000, 4.000 v\u0259 6.000 manat m\u0259bl\u0259\u011find\u0259 maliyy\u0259 sanksiyalar\u0131 g\u00f6zl\u0259y\u0259 bil\u0259r.<\/p>\n\n\n\n

m\u0259nb\u0259:\u00a0csgroup.az<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

\u0130\u015f\u00e7inin m\u00fcqavil\u0259siz i\u015f\u0259 c\u0259lb edilm\u0259si \u0130\u015f\u00e7ini m\u00fcqavil\u0259siz i\u015f\u0259 c\u0259lb etm\u0259y\u0259 g\u00f6r\u0259 i\u015f\u0259g\u00f6t\u00fcr\u0259nin hans\u0131 m\u0259suliyy\u0259ti yaran\u0131r? 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…<\/p>\n","protected":false},"author":2,"featured_media":9560,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[50,7],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/9559"}],"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=9559"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/9559\/revisions"}],"predecessor-version":[{"id":9561,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/9559\/revisions\/9561"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/9560"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9559"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9559"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9559"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}