{"id":33524,"date":"2024-10-19T17:41:50","date_gmt":"2024-10-19T13:41:50","guid":{"rendered":"https:\/\/mecra.az\/?p=33524"},"modified":"2024-10-19T17:41:50","modified_gmt":"2024-10-19T13:41:50","slug":"b%c9%99l%c9%99diyy%c9%99l%c9%99rin-g%c9%99lir-v%c9%99-x%c9%99rcl%c9%99rin%c9%99-bel%c9%99-n%c9%99zar%c9%99t-olunacaq","status":"publish","type":"post","link":"https:\/\/mecra.az\/?p=33524","title":{"rendered":"B\u0259l\u0259diyy\u0259l\u0259rin g\u0259lir v\u0259 x\u0259rcl\u0259rin\u0259 bel\u0259 n\u0259zar\u0259t olunacaq"},"content":{"rendered":"<div class=\"full-post-info\">\n<div class=\"fpi-bottom\">\n<h2 class=\"full-post-title\"><strong style=\"font-size: 16px;\">B\u0259l\u0259diyy\u0259 b\u00fcdc\u0259sinin g\u0259lirl\u0259ri v\u0259 x\u0259rcl\u0259ri b\u0259l\u0259diyy\u0259l\u0259rin f\u0259aliyy\u0259tin\u0259 inzibati n\u0259zar\u0259ti h\u0259yata ke\u00e7ir\u0259n orqan\u0131n informasiya sistemind\u0259 \u0259ks olunacaq.<\/strong><\/h2>\n<\/div>\n<\/div>\n<div class=\"full-post-article\">\n<p><strong>M\u0259cra.az<\/strong> bu bar\u0259d\u0259 m\u0259s\u0259l\u0259 \u201cB\u0259l\u0259diyy\u0259l\u0259rin maliyy\u0259sinin \u0259saslar\u0131 haqq\u0131nda\u201d v\u0259 \u201cB\u00fcdc\u0259 sistemi haqq\u0131nda\u201d qanunlara d\u0259yi\u015fiklik edilm\u0259si qanun layih\u0259l\u0259rind\u0259 \u00f6z \u0259ksini tap\u0131b.<\/p>\n<p>Layih\u0259y\u0259 \u0259sas\u0259n, b\u0259l\u0259diyy\u0259l\u0259r \u00f6z nizamnam\u0259sind\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada yerli b\u00fcdc\u0259nin icras\u0131 haqq\u0131nda yar\u0131millik v\u0259 illik hesabat\u0131 b\u0259l\u0259diyy\u0259 iclas\u0131na t\u0259qdim edir. Yar\u0131millik maliyy\u0259 hesabatlar\u0131 hesabat d\u00f6vr\u00fcnd\u0259n sonrak\u0131 ay\u0131n 15-d\u0259k, illik maliyy\u0259 hesabatlar\u0131 n\u00f6vb\u0259ti ilin yanvar\u0131n \u00a0 \u00a0 30-d\u0259k t\u0259qdim edilm\u0259lidir. B\u0259l\u0259diyy\u0259l\u0259r t\u0259qdim edilmi\u015f maliyy\u0259 hesabatlar\u0131n\u0131 b\u0259l\u0259diyy\u0259 iclas\u0131n\u0131n q\u0259rar\u0131 il\u0259 15 (on be\u015f) g\u00fcn m\u00fcdd\u0259tind\u0259 t\u0259sdiq edirl\u0259r. Yerli \u0259halini tan\u0131\u015f etm\u0259k m\u0259qs\u0259dil\u0259 b\u0259l\u0259diyy\u0259l\u0259r illik hesabat\u0131 onlara elan, b\u00fclleten, v\u0259r\u0259q\u0259, yerli m\u0259tbuat, internet sayt\u0131 v\u0259 s. vasit\u0259l\u0259rl\u0259 \u00e7atd\u0131r\u0131rlar.<\/p>\n<p>B\u0259l\u0259diyy\u0259 b\u00fcdc\u0259sinin g\u0259lirl\u0259ri v\u0259 x\u0259rcl\u0259ri b\u0259l\u0259diyy\u0259l\u0259rin f\u0259aliyy\u0259tin\u0259 inzibati n\u0259zar\u0259ti h\u0259yata ke\u00e7ir\u0259n orqan\u0131n informasiya sistemind\u0259 \u0259ks olunur. B\u0259l\u0259diyy\u0259 b\u00fcdc\u0259sinin x\u0259rcl\u0259ri h\u0259min infotmasiya sistemi vasit\u0259sil\u0259 h\u0259yata ke\u00e7irilir v\u0259 m\u00fcvafiq \u00f6d\u0259ni\u015fl\u0259r \u00f6d\u0259ni\u015f xidm\u0259ti t\u0259chizat\u00e7\u0131lar\u0131 vasit\u0259sil\u0259 t\u0259min edilir.<\/p>\n<p>H\u0259m\u00e7inin \u201cNa\u011fds\u0131z hesabla\u015fmalar haqq\u0131nda\u201d qanuna t\u0259klif olunan d\u0259yi\u015fikliy\u0259 \u0259sas\u0259n, bu Qanunun 3.3-c\u00fc madd\u0259sinin m\u00fcdd\u0259alar\u0131ndan as\u0131l\u0131 olmayaraq a\u015fa\u011f\u0131dak\u0131 hesabla\u015fmalar yaln\u0131z na\u011fds\u0131z qaydada h\u0259yata ke\u00e7irilir:<\/p>\n<p>D\u00f6vl\u0259t orqanlar\u0131na, d\u00f6vl\u0259t m\u00fclkiyy\u0259tind\u0259 olan v\u0259 paylar\u0131n\u0131n (s\u0259hml\u0259rinin) n\u0259zar\u0259t z\u0259rfi d\u00f6vl\u0259t\u0259 m\u0259xsus olan h\u00fcquqi \u015f\u0259xsl\u0259r\u0259, b\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131na v\u0259 publik h\u00fcquqi \u015f\u0259xsl\u0259r\u0259, habel\u0259 b\u0259l\u0259diyy\u0259l\u0259r\u0259 (bu Qanunun 3.4.12-ci madd\u0259sinin m\u00fcdd\u0259alar\u0131 n\u0259z\u0259r\u0259 al\u0131nmaqla) \u00f6d\u0259nil\u0259n xidm\u0259t haqlar\u0131 v\u0259 dig\u0259r y\u0131\u011f\u0131mlar;<\/p>\n<p>Qanun layih\u0259si b\u0259l\u0259diyy\u0259 b\u00fcdc\u0259sinin g\u0259lir v\u0259 x\u0259rcl\u0259rinin b\u0259l\u0259diyy\u0259l\u0259rin f\u0259aliyy\u0259tin\u0259 inzibati n\u0259zar\u0259ti h\u0259yata ke\u00e7ir\u0259n orqan\u0131n informasiya sistemind\u0259 \u0259ks olunmas\u0131n\u0131 t\u0259sbit edir. Qanun layih\u0259sin\u0259 \u0259sas\u0259n, b\u0259l\u0259diyy\u0259 b\u00fcdc\u0259sinin x\u0259rcl\u0259ri h\u0259min informasiya sistemi vasit\u0259sil\u0259 h\u0259yata ke\u00e7iril\u0259c\u0259kdir. Bu zaman x\u0259rcl\u0259r \u00fczr\u0259 \u00f6d\u0259ni\u015fl\u0259rin icras\u0131n\u0131 \u00f6d\u0259ni\u015f xidm\u0259ti t\u0259chizat\u00e7\u0131lar\u0131 (banklar, \u00f6d\u0259ni\u015f t\u0259\u015fkilatlar\u0131 v\u0259 dig\u0259r) t\u0259min ed\u0259c\u0259kdir.<\/p>\n<p>\u201cNa\u011fds\u0131z hesabla\u015fmalar haqq\u0131nda\u201d qanunun 3.4.1-ci madd\u0259sin\u0259 \u0259sas\u0259n, vergil\u0259rin y\u0131\u011f\u0131m\u0131 na\u011fds\u0131z qaydada h\u0259yata ke\u00e7irilir. Bu m\u00fcdd\u0259a b\u0259l\u0259diyy\u0259 vergil\u0259rin\u0259 d\u0259 \u015famil olunur. Ad\u0131\u00e7\u0259kil\u0259n qanuna t\u0259klif olunan d\u0259yi\u015fikliy\u0259 \u0259sas\u0259n b\u0259l\u0259diyy\u0259l\u0259r\u0259 \u00f6d\u0259nil\u0259n xidm\u0259t haqlar\u0131 v\u0259 dig\u0259r y\u0131\u011f\u0131mlar \u00fczr\u0259 hesabla\u015fmalar\u0131n da na\u011fds\u0131z qaydada h\u0259yata ke\u00e7irilm\u0259si t\u0259klif olunur.<\/p>\n<p>D\u0259yi\u015fiklikl\u0259r b\u0259l\u0259diyy\u0259 b\u00fcdc\u0259sinin formala\u015fmas\u0131n\u0131n v\u0259 icras\u0131n\u0131n elektronla\u015fd\u0131r\u0131lmas\u0131na, elektron \u00f6d\u0259ni\u015f \u00fcsullar\u0131ndan istifad\u0259 etm\u0259kl\u0259 na\u011fds\u0131z qaydada h\u0259yata ke\u00e7irilm\u0259sin\u0259, bununla da \u015f\u0259ffafl\u0131\u011f\u0131n t\u0259min olunmas\u0131na, yerli b\u00fcdc\u0259nin icras\u0131n\u0131n v\u0259 v\u0259saitl\u0259rd\u0259n istifad\u0259nin s\u0259m\u0259r\u0259liliyinin art\u0131r\u0131lmas\u0131na xidm\u0259t ed\u0259c\u0259kdir (qafqazinfo.az).<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>B\u0259l\u0259diyy\u0259 b\u00fcdc\u0259sinin g\u0259lirl\u0259ri v\u0259 x\u0259rcl\u0259ri b\u0259l\u0259diyy\u0259l\u0259rin f\u0259aliyy\u0259tin\u0259 inzibati n\u0259zar\u0259ti h\u0259yata ke\u00e7ir\u0259n orqan\u0131n informasiya sistemind\u0259 \u0259ks olunacaq. M\u0259cra.az bu bar\u0259d\u0259 m\u0259s\u0259l\u0259 \u201cB\u0259l\u0259diyy\u0259l\u0259rin maliyy\u0259sinin \u0259saslar\u0131 haqq\u0131nda\u201d v\u0259 \u201cB\u00fcdc\u0259 sistemi haqq\u0131nda\u201d qanunlara d\u0259yi\u015fiklik&hellip; <\/p>\n","protected":false},"author":1,"featured_media":33525,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[61],"tags":[],"class_list":["post-33524","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-iqtisadiyyat"],"_links":{"self":[{"href":"https:\/\/mecra.az\/index.php?rest_route=\/wp\/v2\/posts\/33524","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mecra.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mecra.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mecra.az\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mecra.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=33524"}],"version-history":[{"count":1,"href":"https:\/\/mecra.az\/index.php?rest_route=\/wp\/v2\/posts\/33524\/revisions"}],"predecessor-version":[{"id":33526,"href":"https:\/\/mecra.az\/index.php?rest_route=\/wp\/v2\/posts\/33524\/revisions\/33526"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mecra.az\/index.php?rest_route=\/wp\/v2\/media\/33525"}],"wp:attachment":[{"href":"https:\/\/mecra.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=33524"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mecra.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=33524"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mecra.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=33524"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}