{"id":6652,"date":"2019-08-08T15:24:36","date_gmt":"2019-08-08T10:24:36","guid":{"rendered":"http:\/\/rubin.az\/?p=6652"},"modified":"2019-08-08T15:24:36","modified_gmt":"2019-08-08T10:24:36","slug":"320-n%c9%99f%c9%99rin-%c9%99m%c9%99k-muqavil%c9%99siz-isl%c9%99diyi-uz%c9%99-cixib-yoxlama","status":"publish","type":"post","link":"https:\/\/rubin.az\/?p=6652","title":{"rendered":"320 n\u0259f\u0259rin \u0259m\u0259k m\u00fcqavil\u0259siz i\u015fl\u0259diyi \u00fcz\u0259 \u00e7\u0131x\u0131b &#8211; YOXLAMA"},"content":{"rendered":"<p>Bak\u0131 \u015f\u0259h\u0259rind\u0259 yerl\u0259\u015f\u0259n ayr\u0131-ayr\u0131 ticar\u0259t v\u0259 ictimai ia\u015f\u0259 obyektl\u0259rind\u0259 kassa \u00e7ekl\u0259rinin t\u0259qdim edilm\u0259si v\u0259ziyy\u0259tinin yoxlan\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 apar\u0131lan monitorinq zaman\u0131 vergi n\u0259zar\u0259ti il\u0259 \u0259hat\u0259 olunan obyektl\u0259rin 97 faizindd\u0259 n\u0259zar\u0259t-kassa aparatlar\u0131ndan istifad\u0259 il\u0259 ba\u011fl\u0131 qanun pozuntusu hallar\u0131 a\u015fkarlan\u0131b.<br \/>\n<strong>&#8220;Rubin.az&#8221;<\/strong> x\u0259b\u0259r verir ki,Vergil\u0259r Nazirliyind\u0259n Lent.az -a veril\u0259n m\u0259lumata g\u00f6r\u0259, yoxlamalar n\u0259tic\u0259sind\u0259 194 obyektd\u0259ki kassa aparatlar\u0131ndan istifad\u0259 zaman\u0131 kassa \u00e7ekl\u0259rinin t\u0259qdim olunmad\u0131\u011f\u0131, 320 n\u0259f\u0259rin \u0259m\u0259k m\u00fcqavil\u0259siz i\u015fl\u0259rin v\u0259 xidm\u0259tl\u0259rin yerin\u0259 yetirilm\u0259sin\u0259 c\u0259lb edildiyi m\u00fc\u0259yy\u0259n olunub.<br \/>\nMonitorinq zaman\u0131 qanun pozuntusu hal\u0131 ilk d\u0259f\u0259 a\u015fkar olundu\u011fundan, Vergil\u0259r Nazirliyinin \u0259m\u0259kda\u015flar\u0131 bu obyektl\u0259r\u0259 qar\u015f\u0131 h\u0259r hans\u0131 maliyy\u0259 sanksiyas\u0131 t\u0259tbiq etm\u0259yibl\u0259r, vergi \u00f6d\u0259yicil\u0259rini kassa \u00e7eki t\u0259qdim olunmas\u0131n\u0131n vacibliyi v\u0259 bu t\u0259l\u0259bl\u0259rin pozulmas\u0131 il\u0259 ba\u011fl\u0131 m\u0259suliyy\u0259t t\u0259dbirl\u0259ri haqq\u0131nda m\u0259lumatland\u0131r\u0131blar. Diqq\u0259t\u0259 \u00e7atd\u0131r\u0131l\u0131b ki, sanksiyan\u0131n t\u0259tbiq edilm\u0259m\u0259si onlarda arxay\u0131nl\u0131q yaratmamal\u0131d\u0131r. Bel\u0259 ki, r\u0259smi x\u0259b\u0259rdarl\u0131q edil\u0259n sahibkarlar risk qrupuna aid edilibl\u0259r. Bu da h\u0259min vergi \u00f6d\u0259yicil\u0259rinin f\u0259aliyy\u0259t g\u00f6st\u0259rdikl\u0259ri t\u0259s\u0259rr\u00fcfat subyektl\u0259rind\u0259 vergi n\u0259zar\u0259ti t\u0259dbirl\u0259rinin t\u0259krar ke\u00e7irilm\u0259si il\u0259 n\u0259tic\u0259l\u0259n\u0259c\u0259k.<br \/>\nNazirlikd\u0259n bildirilib ki, istehlak\u00e7\u0131lar\u0131n h\u0259m al\u0131\u015f-veri\u015f zaman\u0131, h\u0259m d\u0259 ictimai ia\u015f\u0259 obyektl\u0259rinin xidm\u0259tl\u0259rind\u0259n istifad\u0259 ed\u0259rk\u0259n kassa \u00e7ekini t\u0259l\u0259b etm\u0259lidirl\u0259r. Bu, ilk n\u00f6vb\u0259d\u0259, onlar\u0131n h\u00fcquqlar\u0131n\u0131n pozuldu\u011fu hallarda \u00f6z m\u0259nafel\u0259rinin qorunmas\u0131 \u00fc\u00e7\u00fcn vacibdir. H\u0259r bir v\u0259t\u0259nda\u015f bilm\u0259lidir ki, al\u0131\u015f-veri\u015f zaman\u0131 kassa \u00e7ekini t\u0259l\u0259b etm\u0259kl\u0259 al\u0131\u015flar\u0131n r\u0259smil\u0259\u015fdirilm\u0259sind\u0259 v\u0259 bununla da vergil\u0259rin \u00f6d\u0259nilm\u0259sind\u0259 dolay\u0131 \u015f\u0259kild\u0259 i\u015ftirak edir. Vergi qanunvericiliyi na\u011fd pul hesabla\u015fmalar\u0131n\u0131n apar\u0131lmas\u0131 qaydalar\u0131n\u0131n pozulmas\u0131na g\u00f6r\u0259 s\u0259rt m\u0259suliyy\u0259t t\u0259dbirl\u0259ri n\u0259z\u0259rd\u0259 tutur.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bak\u0131 \u015f\u0259h\u0259rind\u0259 yerl\u0259\u015f\u0259n ayr\u0131-ayr\u0131 ticar\u0259t v\u0259 ictimai ia\u015f\u0259 obyektl\u0259rind\u0259 kassa \u00e7ekl\u0259rinin t\u0259qdim edilm\u0259si v\u0259ziyy\u0259tinin yoxlan\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 apar\u0131lan<\/p>\n","protected":false},"author":1,"featured_media":6653,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20,17],"tags":[],"class_list":["post-6652","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-iqtisadiyyat","category-rsmi"],"_links":{"self":[{"href":"https:\/\/rubin.az\/index.php?rest_route=\/wp\/v2\/posts\/6652","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rubin.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rubin.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rubin.az\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/rubin.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6652"}],"version-history":[{"count":1,"href":"https:\/\/rubin.az\/index.php?rest_route=\/wp\/v2\/posts\/6652\/revisions"}],"predecessor-version":[{"id":6654,"href":"https:\/\/rubin.az\/index.php?rest_route=\/wp\/v2\/posts\/6652\/revisions\/6654"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rubin.az\/index.php?rest_route=\/wp\/v2\/media\/6653"}],"wp:attachment":[{"href":"https:\/\/rubin.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6652"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rubin.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6652"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rubin.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6652"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}