\u0130\u015f\u0259g\u00f6t\u00fcr\u0259n ona m\u0259xsus i\u015f yerind\u0259 haqq\u0131 \u00f6d\u0259nilm\u0259kl\u0259 \u00e7al\u0131\u015fan fiziki \u015f\u0259xsl\u0259 ilkin olaraq f\u0259rdi qaydada yaz\u0131l\u0131 \u0259m\u0259k m\u00fcqavil\u0259si (kontrakt) ba\u011flamal\u0131, bundan sonra \u0259m\u0259k m\u00fcqavil\u0259sinin m\u0259lumatlar\u0131n\u0131 \u018fm\u0259k v\u0259 \u018fhalinin Sosial M\u00fcdafi\u0259si Nazirliyinin elektron informasiya sistemin\u0259 daxil ed\u0259r\u0259k onun h\u00fcquqi q\u00fcvv\u0259y\u0259 minm\u0259si \u00fc\u00e7\u00fcn m\u00fcvafiq bildiri\u015f \u0259ld\u0259 etm\u0259lidir.
\n\u018fm\u0259k m\u00fcqavil\u0259si bildiri\u015finin elektron informasiya sistemin\u0259 daxil edilm\u0259si \u00fc\u00e7\u00fcn i\u015f\u0259g\u00f6t\u00fcr\u0259nin v\u0259 ya onun s\u0259lahiyy\u0259t verdiyi \u015f\u0259xsin g\u00fccl\u0259ndirilmi\u015f elektron imzas\u0131, o c\u00fcml\u0259d\u0259n ASAN \u0130mzas\u0131 olmal\u0131d\u0131r. ASAN \u0130mza S\u0130M kart\u0131n\u0131 mobil operatorlar\u0131n (Azercell, Bakcell, Nar Mobile) n\u00fcmay\u0259nd\u0259likl\u0259rind\u0259n \u0259ld\u0259 edib, vergi \u00f6d\u0259yicil\u0259rin\u0259 xidm\u0259t m\u0259rk\u0259zl\u0259rin\u0259 m\u00fcraci\u0259t etm\u0259kl\u0259 ASAN \u0130mza sertifikat\u0131 ala bil\u0259rsiniz.
\n\u0130\u015f\u0259g\u00f6t\u00fcr\u0259n t\u0259r\u0259find\u0259n \u0259m\u0259k m\u00fcqavil\u0259si h\u00fcquqi q\u00fcvv\u0259y\u0259 minm\u0259d\u0259n fiziki \u015f\u0259xsl\u0259rin h\u0259r hans\u0131 i\u015fl\u0259rin (xidm\u0259tl\u0259rin) yerin\u0259 yetirilm\u0259sin\u0259 c\u0259lb edilm\u0259si is\u0259 qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f m\u0259suliyy\u0259t\u0259 s\u0259b\u0259b olur:
\nQanun pozuntular\u0131
\n\u018fm\u0259k m\u00fcqavil\u0259si (kontrakt\u0131) h\u00fcquqi q\u00fcvv\u0259y\u0259 minm\u0259d\u0259n i\u015f\u0259g\u00f6t\u00fcr\u0259nl\u0259r 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 (Vergi M\u0259c\u0259ll\u0259si, madd\u0259 58.10)
\n\u018fm\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 (\u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259si, madd\u0259 192.1)<\/p>\n
\u018fm\u0259k m\u00fcqavil\u0259si (kontrakt\u0131) h\u00fcquqi q\u00fcvv\u0259y\u0259 minm\u0259d\u0259n xeyli sayda (y\u0259ni 10 n\u0259f\u0259r v\u0259 ondan \u00e7ox olan) i\u015f\u00e7il\u0259rin h\u0259r hans\u0131 i\u015fl\u0259rin (xidm\u0259tl\u0259rin) yerin\u0259 yetirilm\u0259sin\u0259 c\u0259lb edilm\u0259sin\u0259 g\u00f6r\u0259 (Cinay\u0259t M\u0259c\u0259ll\u0259si, madd\u0259 162-1.1)<\/p>\n
Eyni \u0259m\u0259ll\u0259r t\u0259krar t\u00f6r\u0259dildikd\u0259 (Cinay\u0259t M\u0259c\u0259ll\u0259si, madd\u0259 162-1.2)
\nF\u0259aliyy\u0259tinzl\u0259 ba\u011fl\u0131 riskl\u0259rin yaranmamas\u0131, h\u0259r hans\u0131 maliyy\u0259 itkil\u0259rin\u0259 m\u0259ruz qalmama\u011f\u0131n\u0131z \u00fc\u00e7\u00fcn m\u00f6vcud qanunvericiliyin t\u0259l\u0259bl\u0259rin\u0259 \u0259m\u0259l etm\u0259yiniz t\u00f6vsiy\u0259 olu-nur.
\nM\u0259suliyy\u0259t t\u0259dbirl\u0259ri
\nh\u0259r bir bel\u0259 i\u015f\u00e7i \u00fczr\u0259 1000 manat m\u0259bl\u0259\u011find\u0259 maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir.<\/p>\n
fiziki \u015f\u0259xsl\u0259r 1.000 manatdan 2.000 manatad\u0259k miqdarda,
\nv\u0259zif\u0259li \u015f\u0259xsl\u0259r 3.000 manatdan 5.000 manatad\u0259k miqdarda,
\nh\u00fcquqi \u015f\u0259xsl\u0259r 20.000 manatdan 25.000 manatad\u0259k miqdarda inzibati c\u0259rim\u0259 edilir.
\n7000 manatdan 10 000 manatad\u0259k miqdarda c\u0259rim\u0259 v\u0259 ya 3 il\u0259d\u0259k m\u00fcdd\u0259t\u0259 azadl\u0131qdan m\u0259hrumetm\u0259 il\u0259 c\u0259zaland\u0131r\u0131l\u0131r.<\/p>\n
3 ild\u0259n 7 il\u0259d\u0259k m\u00fcdd\u0259t\u0259 azadl\u0131qdan m\u0259hrumetm\u0259 il\u0259 c\u0259zaland\u0131r\u0131l\u0131r.<\/p>\n
\u018flav\u0259 m\u0259lumat\u0131 www.taxes.gov.az v\u0259 www.egov.az saytlar\u0131ndan, vergi \u00f6d\u0259yicil\u0259rin\u0259 xidm\u0259t m\u0259rk\u0259zl\u0259rind\u0259n v\u0259 \u201c195-1\u201d \u00c7a\u011fr\u0131 M\u0259rk\u0259zind\u0259n \u0259ld\u0259 ed\u0259 bil\u0259rsiniz.<\/p>\n
Az\u0259rbaycan Respublikas\u0131 Vergil\u0259r Nazirliyi<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":" \u0130\u015f\u0259g\u00f6t\u00fcr\u0259n ona m\u0259xsus i\u015f yerind\u0259 haqq\u0131 \u00f6d\u0259nilm\u0259kl\u0259 \u00e7al\u0131\u015fan fiziki \u015f\u0259xsl\u0259 ilkin olaraq f\u0259rdi qaydada yaz\u0131l\u0131 \u0259m\u0259k m\u00fcqavil\u0259si (kontrakt) ba\u011flamal\u0131, bundan sonra \u0259m\u0259k m\u00fcqavil\u0259sinin m\u0259lumatlar\u0131n\u0131 \u018fm\u0259k v\u0259 \u018fhalinin Sosial M\u00fcdafi\u0259si Nazirliyinin elektron informasiya sistemin\u0259 daxil ed\u0259r\u0259k onun h\u00fcquqi q\u00fcvv\u0259y\u0259 minm\u0259si \u00fc\u00e7\u00fcn m\u00fcvafiq bildiri\u015f \u0259ld\u0259 etm\u0259lidir. \u018fm\u0259k m\u00fcqavil\u0259si bildiri\u015finin elektron informasiya sistemin\u0259 daxil edilm\u0259si \u00fc\u00e7\u00fcn i\u015f\u0259g\u00f6t\u00fcr\u0259nin v\u0259 […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[10],"tags":[20],"_links":{"self":[{"href":"https:\/\/yeniterter.az\/index.php?rest_route=\/wp\/v2\/posts\/8019"}],"collection":[{"href":"https:\/\/yeniterter.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yeniterter.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yeniterter.az\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/yeniterter.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8019"}],"version-history":[{"count":0,"href":"https:\/\/yeniterter.az\/index.php?rest_route=\/wp\/v2\/posts\/8019\/revisions"}],"wp:attachment":[{"href":"https:\/\/yeniterter.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8019"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeniterter.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8019"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeniterter.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8019"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}