{"id":9554,"date":"2020-04-23T22:26:51","date_gmt":"2020-04-23T17:26:51","guid":{"rendered":"http:\/\/rubin.az\/?p=9554"},"modified":"2020-04-23T22:27:21","modified_gmt":"2020-04-23T17:27:21","slug":"passiv-voen-in-l%c9%99gvini-t%c9%99l%c9%99b-etm%c9%99yin-huquqi-%c9%99sasi-yoxdur","status":"publish","type":"post","link":"https:\/\/rubin.az\/?p=9554","title":{"rendered":"\u201cPassiv V\u00d6EN-in l\u0259\u011fvini t\u0259l\u0259b etm\u0259yin h\u00fcquqi \u0259sas\u0131 yoxdur\u201d"},"content":{"rendered":"<p>Koronavirus (COVID-19) pandemiyas\u0131 d\u00f6vr\u00fcnd\u0259 x\u00fcsusi karantin rejiminin t\u0259tbiq olunmas\u0131 il\u0259 \u0259laq\u0259dar i\u015fsiz kimi qeydiyyatda olan v\u0259 ad\u0131na V\u00d6EN olan \u015f\u0259xsl\u0259r\u0259 bird\u0259f\u0259lik m\u00fcavin\u0259tl\u0259rin verilm\u0259sind\u0259n imtina edilm\u0259si b\u0259zi anla\u015f\u0131lmazl\u0131qlar yarad\u0131b.<\/p>\n<p><strong>\u201cRubin.az&#8221;<\/strong>\u00a0Qafqazinfo-ya istinad\u0259n\u00a0 x\u0259b\u0259r verir ki, m\u0259s\u0259l\u0259y\u0259 \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tinin \u0130qtisadi t\u0259hlil v\u0259 u\u00e7ota n\u0259zar\u0259t Ba\u015f \u0130dar\u0259sinin r\u0259is m\u00fcavini Namiq D\u0259rgahov ayd\u0131nl\u0131q g\u0259tirib.<\/p>\n<p>Onun s\u00f6zl\u0259rin\u0259 g\u00f6r\u0259, vergi \u00f6d\u0259yicisinin eynil\u0259\u015fdirm\u0259 n\u00f6mr\u0259si (V\u00d6EN) h\u00fcquqi v\u0259 ya fiziki \u015f\u0259xsin vergi \u00f6d\u0259yicisi oldu\u011funu t\u0259sdiq ed\u0259n s\u0259n\u0259ddir: \u201cVergi \u00f6d\u0259yicil\u0259rinin u\u00e7otu onlara d\u00f6vl\u0259t vergi orqanlar\u0131 t\u0259r\u0259find\u0259n verilmi\u015f V\u00d6EN \u0259sas\u0131nda apar\u0131l\u0131r. V\u00d6EN aktiv v\u0259 ya passiv ola bil\u0259r. Vergi \u00f6d\u0259yicisi f\u0259aliyy\u0259tini dayand\u0131r\u0131rsa, onun V\u00d6EN-i passivl\u0259\u015fdirilir. Aktiv V\u00d6EN \u015f\u0259xsin vergi \u00f6d\u0259yicisi kimi f\u0259aliyy\u0259t g\u00f6st\u0259rdiyinin v\u0259 g\u0259lir \u0259ld\u0259 etm\u0259k imkan\u0131n\u0131n oldu\u011funu, passiv V\u00d6EN is\u0259 f\u0259aliyy\u0259tini dayand\u0131rd\u0131\u011f\u0131n\u0131n v\u0259 sahibkar kimi g\u0259lir \u0259ld\u0259 etm\u0259diyinin g\u00f6st\u0259ricisidir.<\/p>\n<p>Nazirl\u0259r Kabinetinin 127\u2116-li 7 aprel 2020-ci il tarixli Q\u0259rar\u0131 il\u0259 t\u0259sdiq edilmi\u015f &#8220;Koronavirus (COVID-19) pandemiyas\u0131 d\u00f6vr\u00fcnd\u0259 x\u00fcsusi karantin rejiminin t\u0259tbiq olunmas\u0131 il\u0259 \u0259laq\u0259dar i\u015fsiz kimi qeydiyyatda olan \u015f\u0259xsl\u0259r\u0259 bird\u0259f\u0259lik \u00f6d\u0259m\u0259nin verilm\u0259si \u015f\u0259rtl\u0259ri v\u0259 qaydas\u0131&#8221;na \u0259sas\u0259n, bird\u0259f\u0259lik sosial yard\u0131mdan imtina olunmas\u0131n\u0131n b\u0259zi \u015f\u0259rtl\u0259ri m\u00f6vcuddur ki, bunlardan biri \u015f\u0259xsin, yaxud onun \u0259ri v\u0259 ya arvad\u0131n\u0131n sahibkar kimi aktiv V\u00d6EN-\u0259 sahib olmas\u0131d\u0131r. Ba\u015fqa s\u00f6zl\u0259, f\u0259aliyy\u0259ti dayand\u0131r\u0131lm\u0131\u015f (V\u00d6EN-i passiv olan) \u015f\u0259xsl\u0259r \u00fc\u00e7\u00fcn bird\u0259f\u0259lik \u00f6d\u0259m\u0259nin al\u0131nmas\u0131nda he\u00e7 bir m\u0259hdudiyy\u0259t yoxdur. F\u0259aliyy\u0259tini dayand\u0131rm\u0131\u015f, y\u0259ni V\u00d6EN-i passiv olan fiziki \u015f\u0259xsl\u0259r bird\u0259f\u0259lik \u00f6d\u0259m\u0259nin al\u0131nmas\u0131 \u00fc\u00e7\u00fcn m\u00fcvafiq qaydada \u018fm\u0259k v\u0259 \u018fhalinin Sosial M\u00fcdafi\u0259si Nazirliyin\u0259 m\u00fcraci\u0259t ed\u0259 bil\u0259rl\u0259r\u201d.<\/p>\n<p>R\u0259is m\u00fcavini qeyd edib ki, bird\u0259f\u0259lik \u00f6d\u0259m\u0259l\u0259rin verilm\u0259si \u00fc\u00e7\u00fcn fiziki \u015f\u0259xsin ad\u0131na olan passiv V\u00d6EN-in l\u0259\u011fvini t\u0259l\u0259b etm\u0259yin he\u00e7 bir h\u00fcquqi \u0259sas\u0131 yoxdur:<\/p>\n<p>\u201cV\u0259t\u0259nda\u015f\u0131n V\u00d6EN-nin olmas\u0131 onun avtomatik olaraq g\u0259lir, qazanc \u0259ld\u0259 etm\u0259si kimi ba\u015fa d\u00fc\u015f\u00fclm\u0259m\u0259lidir. Bunun \u00fc\u00e7\u00fcn f\u0259aliyy\u0259t g\u00f6st\u0259rm\u0259k, i\u015fl\u0259m\u0259k laz\u0131md\u0131r. Yard\u0131m v\u0259 ya \u00f6d\u0259ni\u015f veril\u0259rk\u0259n onu almaq ist\u0259y\u0259n \u015f\u0259xsin hans\u0131sa s\u0259n\u0259dinin v\u0259 ya n\u00f6mr\u0259sinin olub-olmamas\u0131 yox, onun g\u0259lirinin, qazanc\u0131n\u0131n olub-olmamas\u0131, azt\u0259minatl\u0131 olub-olmamas\u0131 \u0259sas kimi g\u00f6t\u00fcr\u00fclm\u0259lidir\u201d.<\/p>\n<p>N.D\u0259rgahov d\u00f6vl\u0259t d\u0259st\u0259yi \u00e7\u0259r\u00e7iv\u0259sind\u0259 f\u0259rdi sahibkarlar\u0131n muzdlu i\u015f\u00e7il\u0259rin\u0259 \u00f6d\u0259dikl\u0259ri \u0259m\u0259khaqq\u0131n\u0131n bir hiss\u0259sinin d\u00f6vl\u0259tin ay\u0131rd\u0131\u011f\u0131 v\u0259sait hesab\u0131na \u00f6d\u0259nilm\u0259si, f\u0259rdi (mikro) sahibkarlara is\u0259 birba\u015fa maliyy\u0259 d\u0259st\u0259yi g\u00f6st\u0259rilm\u0259si bar\u0259d\u0259 d\u0259 m\u0259lumat verib. Qeyd edib ki, bu g\u00fcn\u0259 q\u0259d\u0259r 200 mind\u0259n \u00e7ox f\u0259rdi sahibkar v\u0259 muzdlu i\u015f\u00e7i bu proqramdan yararlan\u0131b: \u201cBir s\u0131ra sahibkarlar maliyy\u0259 d\u0259st\u0259yi proqram\u0131na qo\u015fulmaq \u00fc\u00e7\u00fcn \u0130nternet Vergi \u0130dar\u0259sind\u0259 olan \u015f\u0259xsi kabinetl\u0259rind\u0259 yarad\u0131lm\u0131\u015f m\u00fcvafiq \u0259riz\u0259 formas\u0131n\u0131 doldurub g\u00f6nd\u0259rm\u0259k \u0259v\u0259zin\u0259, maliyy\u0259 d\u0259st\u0259yi almaq \u00fc\u00e7\u00fcn \u0130qtisadiyyat Nazirliyin\u0259 v\u0259 D\u00f6vl\u0259t Vergi Xidm\u0259tin\u0259 m\u0259ktubla m\u00fcraci\u0259t edirl\u0259r. Bir daha sahibkarlar\u0131n n\u0259z\u0259rin\u0259 \u00e7atd\u0131r\u0131l\u0131r ki, onlar \u0130nternet Vergi \u0130dar\u0259sind\u0259 olan \u015f\u0259xsi kabinetl\u0259rin\u0259 daxil olmaqla m\u00fcvafiq \u0259riz\u0259 formas\u0131n\u0131 dolduraraq t\u0259qdim etm\u0259lidirl\u0259r. H\u0259min m\u00fcraci\u0259tl\u0259r ara\u015fd\u0131r\u0131ld\u0131qdan sonra g\u00f6st\u0259ricil\u0259ri Nazirl\u0259r Kabinetinin m\u00fc\u0259yy\u0259n etdiyi \u015f\u0259rtl\u0259r\u0259 uy\u011fun g\u0259l\u0259n vergi \u00f6d\u0259yicil\u0259rin\u0259 \u00f6d\u0259ni\u015fl\u0259rin h\u0259yata ke\u00e7irilm\u0259si t\u0259min olunacaq\u201d.<\/p>\n<p>Qeyd ed\u0259k ki, \u018fm\u0259k v\u0259 \u018fhalinin Sosial M\u00fcdafi\u0259si nazirinin m\u00fcavini Anar K\u0259rimov 190 manat ala bilm\u0259y\u0259n v\u0259t\u0259nda\u015flara adlar\u0131na olan V\u00d6EN-i l\u0259\u011fv etm\u0259yin vacib oldu\u011funu bildirmi\u015fdi: &#8220;M\u00fcraci\u0259t edib q\u0131sa m\u00fcdd\u0259td\u0259 o sisteml\u0259rd\u0259 V\u00d6EN-l\u0259rini l\u0259\u011fv etdirsinl\u0259r, ba\u011flatd\u0131rs\u0131nlar. Bu m\u00fcavin\u0259td\u0259n b\u0259hr\u0259l\u0259nm\u0259k ist\u0259yirl\u0259rs\u0259, m\u00fctl\u0259q m\u00fcraci\u0259t ed\u0259r\u0259k o V\u00d6EN-l\u0259r\u0259 xitam versinl\u0259r\u201d.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Koronavirus (COVID-19) pandemiyas\u0131 d\u00f6vr\u00fcnd\u0259 x\u00fcsusi karantin rejiminin t\u0259tbiq olunmas\u0131 il\u0259 \u0259laq\u0259dar i\u015fsiz kimi qeydiyyatda olan v\u0259 ad\u0131na V\u00d6EN<\/p>\n","protected":false},"author":1,"featured_media":9555,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18,20],"tags":[],"class_list":["post-9554","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gundm","category-iqtisadiyyat"],"_links":{"self":[{"href":"https:\/\/rubin.az\/index.php?rest_route=\/wp\/v2\/posts\/9554","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=9554"}],"version-history":[{"count":1,"href":"https:\/\/rubin.az\/index.php?rest_route=\/wp\/v2\/posts\/9554\/revisions"}],"predecessor-version":[{"id":9556,"href":"https:\/\/rubin.az\/index.php?rest_route=\/wp\/v2\/posts\/9554\/revisions\/9556"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rubin.az\/index.php?rest_route=\/wp\/v2\/media\/9555"}],"wp:attachment":[{"href":"https:\/\/rubin.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9554"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rubin.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9554"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rubin.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9554"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}