{"id":1192,"date":"2025-04-18T15:43:38","date_gmt":"2025-04-18T11:43:38","guid":{"rendered":"https:\/\/e-mehkeme.az\/?p=1192"},"modified":"2025-04-18T15:43:44","modified_gmt":"2025-04-18T11:43:44","slug":"mallar-sifaris-edilmisdir-qaim%c9%99-gecikmisdir","status":"publish","type":"post","link":"https:\/\/e-mehkeme.az\/en\/mallar-sifaris-edilmisdir-qaim%c9%99-gecikmisdir\/","title":{"rendered":"Mallar Sifari\u015f Edilmi\u015fdir, Qaim\u0259 Gecikmi\u015fdir"},"content":{"rendered":"<h4 class=\"wp-block-heading\" id=\"h-faktiki-hallar\">Faktiki hallar<\/h4>\n\n\n\n<p><strong>AZMETAL\u2011S&nbsp;MMC<\/strong> 24&nbsp;fevral&nbsp;2017\u2011ci ild\u0259 qeydiyyata al\u0131nm\u0131\u015fd\u0131r v\u0259 \u201cdig\u0259r qruplara daxil edilm\u0259y\u0259n ixtisasla\u015fd\u0131r\u0131lmam\u0131\u015f topdansat\u0131\u015f\u201d f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olmu\u015fdur.<br>2023\u2011c\u00fc ilin fevral\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tinin Bak\u0131 LGB\u0130\u2011nin operativ n\u0259zar\u0259t q\u0259rar\u0131 \u0259sas\u0131nda c\u0259miyy\u0259tin D\u0259rn\u0259g\u00fcl q\u0259s\u0259b\u0259sind\u0259ki anbar\u0131na bax\u0131\u015f ke\u00e7irilmi\u015fdir.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Birinci akt (DVX\u00a0000218)<\/strong> \u2013 Anbarda 836\u00a0186,48\u00a0manat d\u0259y\u0259rind\u0259 mal\u2011material qal\u0131\u011f\u0131 m\u00fc\u0259yy\u0259n edilmi\u015f, al\u0131\u015f s\u0259n\u0259dl\u0259ri il\u0259 \u00fczl\u0259\u015fm\u0259 apar\u0131lm\u0131\u015f v\u0259 uy\u011funsuzluq a\u015fkar edilm\u0259mi\u015fdir.<\/li>\n\n\n\n<li><strong>\u0130kinci akt (DVX\u00a0000222)<\/strong> \u2013 Eyni anbardan 203\u00a0673,23\u00a0manatl\u0131q metal m\u0259hsulu elektron qaim\u0259\u2011faktura t\u0259rtib edilm\u0259d\u0259n sat\u0131lm\u0131\u015fd\u0131r. Bu h\u0259r\u0259k\u0259t Vergi M\u0259c\u0259ll\u0259sinin 16.1.11\u20116 v\u0259 71\u20111\u2011ci madd\u0259l\u0259rini pozmu\u015fdur.<\/li>\n<\/ul>\n\n\n\n<p>LGB\u0130 20&nbsp;373,32&nbsp;manat (sat\u0131\u015f qiym\u0259tinin 10&nbsp;faizi) m\u0259bl\u0259\u011find\u0259 maliyy\u0259 sanksiyas\u0131 t\u0259tbiq etmi\u015fdir (VM,&nbsp;58.13).<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-iddia-v\u0259-ilkin-instansiyalar\">\u0130ddia v\u0259 ilkin instansiyalar<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0130ddia\u00e7\u0131<\/strong> q\u0259rar\u0131n (\u2116\u00a02580, xx.xx.2023) l\u0259\u011fvini t\u0259l\u0259b etmi\u015fdir.<\/li>\n\n\n\n<li><strong>Bak\u0131 \u0130nzibati M\u0259hk\u0259m\u0259si (29.02.2024)<\/strong> sanksiyan\u0131 l\u0259\u011fv etmi\u015fdir.<\/li>\n\n\n\n<li><strong>Bak\u0131 Apellyasiya M\u0259hk\u0259m\u0259si (01.10.2024)<\/strong> birinci instansiya m\u00f6vqeyini d\u0259yi\u015fdirm\u0259d\u0259n saxlam\u0131\u015fd\u0131r.<\/li>\n<\/ul>\n\n\n\n<p>H\u0259r iki m\u0259hk\u0259m\u0259 \u0259sasland\u0131rm\u0131\u015fd\u0131r ki, operativ n\u0259zar\u0259t q\u0259rar\u0131nda (VM&nbsp;50.2) \u201ckifay\u0259t q\u0259d\u0259r \u0259sas\u201d g\u00f6st\u0259rilm\u0259mi\u015fdir; \u00fcst\u0259lik elektron qaim\u0259nin t\u0259rtibin\u0259 dair be\u015fg\u00fcnl\u00fck m\u00fcdd\u0259t (VM&nbsp;71\u20111.1.2) h\u0259l\u0259 ke\u00e7m\u0259mi\u015fdir.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-ali-m\u0259hk\u0259m\u0259nin-movqeyi\">Ali M\u0259hk\u0259m\u0259nin m\u00f6vqeyi<\/h4>\n\n\n\n<p>Ali M\u0259hk\u0259m\u0259nin \u0130nzibati Kollegiyas\u0131 13&nbsp;mart&nbsp;2025\u2011ci ild\u0259 kassasiya \u015fikay\u0259tini <strong>t\u0259min etmi\u015fdir<\/strong> v\u0259 a\u015fa\u011f\u0131dak\u0131 h\u00fcquqi arqumentl\u0259ri ir\u0259li s\u00fcrm\u00fc\u015fd\u00fcr:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u0130ddia m\u00fcdd\u0259ti saxlan\u0131lm\u0131\u015fd\u0131r<\/strong> \u2013 iddia\u00e7\u0131 inzibati \u015fikay\u0259t prosedurundan (19.07.2023) sonra 30 g\u00fcnl\u00fck iddia m\u00fcdd\u0259tind\u0259 (\u0130PM\u00a038.1) m\u0259hk\u0259m\u0259y\u0259 m\u00fcraci\u0259t etmi\u015fdir; lakin bu, i\u015fin mahiyy\u0259tin\u0259 t\u0259sir etm\u0259mi\u015fdir.<\/li>\n\n\n\n<li><strong>\u018fvv\u0259lc\u0259d\u0259n sifari\u015f faktoru<\/strong> \u2013 Sat\u0131\u015fa dair elektron qaim\u0259\u2011fakturan\u0131n \u0259sas\u0131nda <strong>ehtiyatda olan<\/strong> xx.xx.2023\u2011c\u00fc il tarixli AMS\u20112023\u2011033 n\u00f6mr\u0259li m\u00fcqavil\u0259 dayanm\u0131\u015fd\u0131r; y\u0259ni mallar \u0259vv\u0259lc\u0259d\u0259n sifari\u015f edilmi\u015fdir. Bu halda be\u015fg\u00fcnl\u00fck g\u00fcz\u0259\u015ft (VM\u00a071\u20111.1.2) t\u0259tbiq olunmamal\u0131d\u0131r, \u00e7\u00fcnki norma yaln\u0131z <strong>\u201c\u0259vv\u0259lc\u0259d\u0259n sifari\u015f edilm\u0259y\u0259n mallar\u201d<\/strong> statusuna \u015famil edilir.<\/li>\n\n\n\n<li><strong>Elektron qaim\u0259nin gecikdirilm\u0259si<\/strong> \u2013 Qaim\u0259l\u0259r operativ t\u0259dbir ba\u015flad\u0131qdan <strong>t\u0259xmin\u0259n iki saat sonra, saat\u00a015:57\u2011d\u0259<\/strong> t\u0259rtib edilmi\u015fdir. VM\u00a058.17 a\u00e7\u0131q \u015f\u0259kild\u0259 g\u00f6st\u0259ricidir: n\u0259zar\u0259t ba\u015flanandan sonra t\u0259rtib olunan qaim\u0259l\u0259r maliyy\u0259 sanksiyas\u0131n\u0131 istisna etmir.<\/li>\n\n\n\n<li><strong>Faktlar\u0131n etiraf\u0131<\/strong> \u2013 C\u0259miyy\u0259tin r\u0259hb\u0259ri X1 yaz\u0131l\u0131 aray\u0131\u015fda \u201cobyektl\u0259rd\u0259n k\u0259narda mal yoxdur\u201d ifad\u0259sini i\u015fl\u0259tmi\u015fdir; sonradan \u201ctexniki nasazl\u0131q\u201d m\u00fcdafi\u0259si \u00fc\u00e7\u00fcn s\u00fcbut t\u0259qdim edilm\u0259mi\u015fdir.<\/li>\n\n\n\n<li><strong>Operativ n\u0259zar\u0259tin \u0259sas\u0131<\/strong> \u2013 LGB\u0130 VM\u00a050.2.4\u2011\u0259 uy\u011fun \u201ckifay\u0259t q\u0259d\u0259r \u0259sas\u201d toplam\u0131\u015fd\u0131r: real sat\u0131\u015f, m\u00fcqavil\u0259 v\u0259 al\u0131c\u0131 \u201cxxxx\u201d\u00a0MMC\u2011nin izahatlar\u0131 bunu t\u0259sdiq etmi\u015fdir.<\/li>\n<\/ol>\n\n\n\n<p>Bu s\u0259b\u0259bl\u0259rl\u0259 Kollegiya q\u0259na\u0259t\u0259 g\u0259lmi\u015fdir ki, <strong>20367,32&nbsp;manatl\u0131q maliyy\u0259 sanksiyas\u0131 qanuni t\u0259tbiq edilmi\u015fdir<\/strong>. Apellyasiya q\u0259rar\u0131 l\u0259\u011fv edilmi\u015f, iddia r\u0259dd edilmi\u015fdir.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-praktik-\u0259h\u0259miyy\u0259t\">Praktik \u0259h\u0259miyy\u0259t<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Elektron qaim\u0259nin \u201cvaxt meyar\u0131\u201d<\/strong> \u2013 Sat\u0131\u015f \u0259vv\u0259lc\u0259d\u0259n ba\u011flanm\u0131\u015f m\u00fcqavil\u0259 \u00fczr\u0259dirs\u0259, qaim\u0259 mallar y\u00fckl\u0259nm\u0259d\u0259n <strong>\u0259vv\u0259l<\/strong> t\u0259rtib edilm\u0259lidir; be\u015fg\u00fcnl\u00fck m\u00fcdd\u0259t yaln\u0131z spontan (\u0259vv\u0259lc\u0259d\u0259n sifari\u015f edilm\u0259y\u0259n) topdansat\u0131\u015flara aiddir.<\/li>\n\n\n\n<li><strong>Operativ n\u0259zar\u0259t akt\u0131n\u0131n formas\u0131<\/strong> \u2013 Q\u0259rarda VM\u00a050.1\u201150.2\u2011y\u0259 istinad v\u0259 risk \u0259sasland\u0131rmas\u0131 kifay\u0259tdir; \u201ckifay\u0259t q\u0259d\u0259r \u0259sas\u201d m\u0259hk\u0259m\u0259 t\u0259r\u0259find\u0259n d\u0259qiqlikl\u0259 yoxlan\u0131lm\u0131\u015fd\u0131r.<\/li>\n\n\n\n<li><strong>58.17 madd\u0259sinin s\u0259rt presumpsiyas\u0131<\/strong> \u2013 N\u0259zar\u0259t ba\u015fland\u0131qdan sonra veril\u0259n elektron s\u0259n\u0259dl\u0259r maliyy\u0259 sanksiyas\u0131n\u0131 \u00f6nl\u0259y\u0259 bilmir; bu, vergi orqan\u0131na g\u00fccl\u00fc prosessual \u00fcst\u00fcnl\u00fck verir.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-n\u0259tic\u0259\">N\u0259tic\u0259<\/h4>\n\n\n\n<p>Ali M\u0259hk\u0259m\u0259 g\u00f6st\u0259rmi\u015fdir ki, vergi u\u00e7otu texniki arqumentl\u0259rl\u0259 deyil, <strong>prosessual nizam\u2011intizam<\/strong> il\u0259 m\u00fcdafi\u0259 edilm\u0259lidir. Topdansat\u0131\u015f subyektl\u0259ri \u201celektron qaim\u0259\u2013m\u00fcdd\u0259t\u2013sifari\u015f\u201d \u00fc\u00e7l\u00fcy\u00fcn\u00fc pozdu\u011fu anda VM&nbsp;58.13 sanksiyas\u0131 qa\u00e7\u0131lmaz olur. Q\u0259rar, e-ticar\u0259t v\u0259 logistika d\u00f6vr\u00fcnd\u0259 elektron s\u0259n\u0259dl\u0259\u015fdirm\u0259nin vaxt\u0131nda apar\u0131lmas\u0131n\u0131n n\u0259 q\u0259d\u0259r h\u0259yati oldu\u011funu bir daha vur\u011fulam\u0131\u015fd\u0131r.<\/p>","protected":false},"excerpt":{"rendered":"<p>Faktiki hallar AZMETAL\u2011S&nbsp;MMC 24&nbsp;fevral&nbsp;2017\u2011ci ild\u0259 qeydiyyata al\u0131nm\u0131\u015fd\u0131r v\u0259 \u201cdig\u0259r qruplara daxil edilm\u0259y\u0259n ixtisasla\u015fd\u0131r\u0131lmam\u0131\u015f topdansat\u0131\u015f\u201d f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olmu\u015fdur.2023\u2011c\u00fc ilin fevral\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tinin Bak\u0131 LGB\u0130\u2011nin operativ n\u0259zar\u0259t q\u0259rar\u0131 \u0259sas\u0131nda c\u0259miyy\u0259tin D\u0259rn\u0259g\u00fcl q\u0259s\u0259b\u0259sind\u0259ki anbar\u0131na bax\u0131\u015f ke\u00e7irilmi\u015fdir. LGB\u0130 20&nbsp;373,32&nbsp;manat (sat\u0131\u015f qiym\u0259tinin 10&nbsp;faizi) m\u0259bl\u0259\u011find\u0259 maliyy\u0259 sanksiyas\u0131 t\u0259tbiq etmi\u015fdir (VM,&nbsp;58.13). \u0130ddia v\u0259 ilkin instansiyalar H\u0259r iki m\u0259hk\u0259m\u0259 \u0259sasland\u0131rm\u0131\u015fd\u0131r ki, [&hellip;]<\/p>","protected":false},"author":1,"featured_media":1193,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"buzzeditor_post_format":"","footnotes":""},"categories":[44],"tags":[],"class_list":["post-1192","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-inzibati"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mallar Sifari\u015f Edilmi\u015fdir, Qaim\u0259 Gecikmi\u015fdir - e-mehkeme.az<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/e-mehkeme.az\/en\/mallar-sifaris-edilmisdir-qaim\u0259-gecikmisdir\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mallar Sifari\u015f Edilmi\u015fdir, Qaim\u0259 Gecikmi\u015fdir - e-mehkeme.az\" \/>\n<meta property=\"og:description\" content=\"Faktiki hallar AZMETAL\u2011S&nbsp;MMC 24&nbsp;fevral&nbsp;2017\u2011ci ild\u0259 qeydiyyata al\u0131nm\u0131\u015fd\u0131r v\u0259 \u201cdig\u0259r qruplara daxil edilm\u0259y\u0259n ixtisasla\u015fd\u0131r\u0131lmam\u0131\u015f topdansat\u0131\u015f\u201d f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olmu\u015fdur.2023\u2011c\u00fc ilin fevral\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tinin Bak\u0131 LGB\u0130\u2011nin operativ n\u0259zar\u0259t q\u0259rar\u0131 \u0259sas\u0131nda c\u0259miyy\u0259tin D\u0259rn\u0259g\u00fcl q\u0259s\u0259b\u0259sind\u0259ki anbar\u0131na bax\u0131\u015f ke\u00e7irilmi\u015fdir. 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