Paytaxt\u0131n v\u0259 b\u00f6lg\u0259l\u0259rin bir \u00e7ox ticar\u0259t, ictimai ia\u015f\u0259 v\u0259 xidm\u0259t obyektl\u0259rind\u0259 sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan h\u00fcquqi v\u0259 fiziki \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n d\u00f6vriyy\u0259nin gizl\u0259dilm\u0259si m\u0259qs\u0259dil\u0259 kassa aparatlar\u0131ndan istifad\u0259 edilm\u0259m\u0259si, vurulmu\u015f kassa \u00e7ekl\u0259rinin al\u0131c\u0131lara verilm\u0259m\u0259si istehlak\u00e7\u0131larda ciddi naraz\u0131l\u0131qlar do\u011furur.<\/p>\n
Vergil\u0259r Nazirliyind\u0259n \u201cRubin.az”<\/strong>-a veril\u0259n m\u0259lumata g\u00f6r\u0259, bu c\u00fcr hallarla rastla\u015fan v\u0259t\u0259nda\u015flar\u0131n nazirliy\u0259 m\u00fcraci\u0259tl\u0259rinin say\u0131 g\u00fcnd\u0259n-g\u00fcn\u0259 art\u0131r. Cari ilin \u0259vv\u0259lind\u0259n vergi \u00f6d\u0259yicil\u0259ri \u00fc\u00e7\u00fcn g\u00fcz\u0259\u015ftl\u0259rin v\u0259 azadolmalar\u0131n t\u0259tbiq edildiyi, sahibkarl\u0131q obyektl\u0259rinin f\u0259aliyy\u0259tinin stimulla\u015fd\u0131r\u0131lmas\u0131 \u00fc\u00e7\u00fcn geni\u015f imkanlar yarad\u0131ld\u0131\u011f\u0131 bir \u015f\u0259raitd\u0259 onlar\u0131n b\u00fcdc\u0259 v\u0259saitl\u0259rinin formala\u015fmas\u0131nda i\u015ftirak\u0131 da \u015f\u0259ffaf olmal\u0131d\u0131r.<\/p>\n X\u0259b\u0259r verildiyi kimi, Vergil\u0259r Nazirliyi ticar\u0259t v\u0259 ia\u015f\u0259 obyektl\u0259rind\u0259 n\u0259zar\u0259t-kassa aparatlar\u0131ndan istifad\u0259 zaman\u0131 kassa \u00e7ekl\u0259rinin t\u0259qdim olunmas\u0131 istiqam\u0259tind\u0259 monitorinq v\u0259 n\u0259zar\u0259t t\u0259dbirl\u0259rini g\u00fccl\u0259ndirib. Nazirlik t\u0259r\u0259find\u0259n apar\u0131lan monitorinqin n\u0259tic\u0259l\u0259ri g\u00f6st\u0259rir ki, kassa \u00e7ekl\u0259rinin t\u0259qdim edilm\u0259si v\u0259ziyy\u0259ti q\u0259na\u0259tb\u0259x\u015f deyil, bir \u00e7ox sahibkarlar bu sah\u0259d\u0259 qanunlar\u0131n t\u0259l\u0259bl\u0259rin\u0259 v\u0259 na\u011fd hesabla\u015fmalar\u0131n apar\u0131lmas\u0131 qaydalar\u0131na \u0259m\u0259l etmirl\u0259r.<\/p>\n 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 olunmu\u015f obyekl\u0259rin 97 faizind\u0259 n\u0259zar\u0259t-kassa aparatlar\u0131ndan istifad\u0259 il\u0259 ba\u011fl\u0131 qanun pozuntusu hallar\u0131 a\u015fkarlan\u0131b. 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.<\/p>\n Monitorinq 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: \u00e7\u00fcnki r\u0259smi x\u0259b\u0259rdarl\u0131q edilmi\u015f 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\u0259kdir.<\/p>\n Vergil\u0259r Nazirliyi istehlak\u00e7\u0131lar\u0131n da n\u0259z\u0259rin\u0259 \u00e7atd\u0131r\u0131r ki, onlar ist\u0259r al\u0131\u015f-veri\u015f zaman\u0131, ist\u0259rs\u0259 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 Vergil\u0259r Nazirliyi t\u00f6vsiy\u0259 edir ki, sahibkarl\u0131q subyektl\u0259ri n\u0259zar\u0259t-kassa aparatlar\u0131ndan d\u00fczg\u00fcn istifad\u0259 etm\u0259li, vurulmu\u015f \u00e7ekl\u0259ri m\u00fctl\u0259q qaydada al\u0131c\u0131lara t\u0259qdim etm\u0259lidirl\u0259r ki, b\u00f6y\u00fck m\u0259bl\u0259\u011fl\u0259rd\u0259 c\u0259rim\u0259l\u0259rl\u0259, maliyy\u0259 sanksiyalar\u0131 il\u0259 \u00fczl\u0259\u015fm\u0259sinl\u0259r. Sahibkar\u0131n kassa aparatlar\u0131ndan istifad\u0259 etm\u0259m\u0259kl\u0259 vergid\u0259n yay\u0131nd\u0131rd\u0131\u011f\u0131 m\u0259bl\u0259\u011f g\u0259l\u0259c\u0259kd\u0259 onun maliyy\u0259 sanksiyalar\u0131 \u015f\u0259klind\u0259 itir\u0259c\u0259yi m\u0259bl\u0259\u011fl\u0259rd\u0259n qat-qat azd\u0131r.<\/p>\n N\u0259zar\u0259t-kassa aparatlar\u0131 v\u0259 ya ciddi hesabat blanklar\u0131 t\u0259tbiq edilm\u0259d\u0259n \u0259hali il\u0259 pul hesabla\u015fmalar\u0131n\u0131n apar\u0131lmas\u0131na, al\u0131c\u0131ya t\u0259qdim edilm\u0259li \u00e7ekin verilm\u0259m\u0259sin\u0259 v\u0259 ya \u00f6d\u0259nilmi\u015f m\u0259bl\u0259\u011fd\u0259n a\u015fa\u011f\u0131 m\u0259bl\u0259\u011f g\u00f6st\u0259rilm\u0259kl\u0259 verilm\u0259sin\u0259 g\u00f6r\u0259 vergi \u00f6d\u0259yicisin\u0259:<\/p>\n t\u0259qvim ili \u0259rzind\u0259 bel\u0259 hallara birinci d\u0259f\u0259 yol verildikd\u0259 1.000 manat m\u0259bl\u0259\u011find\u0259;<\/p>\n t\u0259qvim ili \u0259rzind\u0259 bel\u0259 hallara ikinci d\u0259f\u0259 yol verildikd\u0259 3.000 manat m\u0259bl\u0259\u011find\u0259;<\/p>\n t\u0259qvim ili \u0259rzind\u0259 bel\u0259 hallara \u00fc\u00e7 v\u0259 daha \u00e7ox d\u0259f\u0259 yol verildikd\u0259 is\u0259 6.000 manat m\u0259bl\u0259\u011find\u0259 maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir.<\/p>\n","protected":false},"excerpt":{"rendered":" Paytaxt\u0131n v\u0259 b\u00f6lg\u0259l\u0259rin bir \u00e7ox ticar\u0259t, ictimai ia\u015f\u0259 v\u0259 xidm\u0259t obyektl\u0259rind\u0259 sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan h\u00fcquqi v\u0259<\/p>\n","protected":false},"author":1,"featured_media":6659,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-6658","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-rsmi"],"_links":{"self":[{"href":"https:\/\/rubin.az\/index.php?rest_route=\/wp\/v2\/posts\/6658","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=6658"}],"version-history":[{"count":1,"href":"https:\/\/rubin.az\/index.php?rest_route=\/wp\/v2\/posts\/6658\/revisions"}],"predecessor-version":[{"id":6660,"href":"https:\/\/rubin.az\/index.php?rest_route=\/wp\/v2\/posts\/6658\/revisions\/6660"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rubin.az\/index.php?rest_route=\/wp\/v2\/media\/6659"}],"wp:attachment":[{"href":"https:\/\/rubin.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6658"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rubin.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6658"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rubin.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6658"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}