{"id":270,"date":"2024-11-28T12:18:05","date_gmt":"2024-11-28T08:18:05","guid":{"rendered":"https:\/\/e-mehkeme.az\/how-thinking-about-future-you-can-build-a-happier-life\/"},"modified":"2025-04-18T14:28:49","modified_gmt":"2025-04-18T10:28:49","slug":"ferdi-sahibkarlarin-vergi-cerimesi","status":"publish","type":"post","link":"https:\/\/e-mehkeme.az\/en\/ferdi-sahibkarlarin-vergi-cerimesi\/","title":{"rendered":"F\u0259rdi sahibkar c\u0259rim\u0259d\u0259n azad oldu"},"content":{"rendered":"

F\u0259rdi Sahibkar 217 Min Manatl\u0131q Vergi C\u0259rim\u0259sini \u00f6d\u0259m\u0259kd\u0259n azad oldu<\/h2>\n\n\n\n

Son zamanlarda vergi orqanlar\u0131 il\u0259 vergi \u00f6d\u0259yicil\u0259ri aras\u0131nda yaranan m\u00fcbahis\u0259l\u0259r m\u0259hk\u0259m\u0259 m\u00fcst\u0259visin\u0259 daha \u00e7ox \u00e7\u0131xar\u0131l\u0131r. Bu m\u0259qal\u0259d\u0259, Az\u0259rbaycan Respublikas\u0131 Ali M\u0259hk\u0259m\u0259sinin \u0130nzibati Kollegiyas\u0131n\u0131n 01 iyun 2023-c\u00fc il tarixli q\u0259rar\u0131 \u0259sas\u0131nda, vergi \u00f6d\u0259yicisi il\u0259 vergi orqan\u0131 aras\u0131nda ba\u015f vermi\u015f maraql\u0131 bir m\u0259hk\u0259m\u0259 i\u015fini analiz ed\u0259c\u0259yik.<\/p>\n\n\n\n

\u0130\u015fin Faktiki Hallar\u0131<\/strong><\/h3>\n\n\n\n

Vergi \u00d6d\u0259yicisinin F\u0259aliyy\u0259ti v\u0259 Operativ Vergi N\u0259zar\u0259ti<\/strong><\/p>\n\n\n\n

\u0130ddia\u00e7\u0131, 1997-ci il t\u0259v\u0259ll\u00fcdl\u00fc, f\u0259rdi sahibkar olaraq k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n idxal\u0131 v\u0259 ixrac\u0131 il\u0259 m\u0259\u015f\u011ful olmu\u015fdur. Ona V\u00d6EN verilmi\u015f v\u0259 vergi \u00f6d\u0259yicisi kimi qeydiyyata al\u0131nm\u0131\u015fd\u0131r.<\/p>\n\n\n\n

Cavabdeh olan Az\u0259rbaycan Respublikas\u0131 \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tinin \u0130dxal-\u0130xrac \u018fm\u0259liyyatlar\u0131 \u00fczr\u0259 N\u0259zar\u0259t Ba\u015f \u0130dar\u0259si, xx.xx.2021-ci il tarixli q\u0259rar\u0131 il\u0259 iddia\u00e7\u0131ya m\u0259xsus anbarda operativ vergi n\u0259zar\u0259ti h\u0259yata ke\u00e7irmi\u015fdir. Bu n\u0259zar\u0259t zaman\u0131 9,153,535.38 manat d\u0259y\u0259rind\u0259 mal\u0131n topdan olaraq ayr\u0131-ayr\u0131 vergi \u00f6d\u0259yicil\u0259rin\u0259 sat\u0131lmas\u0131 fakt\u0131 a\u015fkar edilmi\u015f v\u0259 bu sat\u0131\u015flar\u0131n elektron qaim\u0259-faktura il\u0259 r\u0259smil\u0259\u015fdirilm\u0259diyi m\u00fc\u0259yy\u0259n edilmi\u015fdir.<\/p>\n\n\n\n

Maliyy\u0259 Sanksiyas\u0131n\u0131n T\u0259tbiqi<\/strong><\/p>\n\n\n\n

N\u0259tic\u0259d\u0259, Vergi M\u0259c\u0259ll\u0259sinin 58.13-c\u00fc madd\u0259sin\u0259 \u0259sas\u0259n, iddia\u00e7\u0131ya 915,353.54 manat m\u0259bl\u0259\u011find\u0259 maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilmi\u015fdir. Bu m\u0259bl\u0259\u011f, t\u0259qdim edilmi\u015f mallar\u0131n sat\u0131\u015f qiym\u0259tinin 10%-ni t\u0259\u015fkil etmi\u015fdir.<\/p>\n\n\n\n

\u0130ddia\u00e7\u0131n\u0131n M\u00f6vqeyi<\/strong><\/h3>\n\n\n\n

\u0130ddia\u00e7\u0131, t\u0259tbiq edil\u0259n maliyy\u0259 sanksiyas\u0131n\u0131n qanunsuz oldu\u011funu iddia ed\u0259r\u0259k, m\u0259hk\u0259m\u0259y\u0259 m\u00fcraci\u0259t etmi\u015fdir. O, mallar\u0131n topdan deyil, p\u0259rak\u0259nd\u0259 sat\u0131ld\u0131\u011f\u0131n\u0131 v\u0259 bu s\u0259b\u0259bd\u0259n elektron qaim\u0259-faktura t\u0259qdim etm\u0259k \u00f6hd\u0259liyinin olmad\u0131\u011f\u0131n\u0131 bildirmi\u015fdir. \u0130ddia\u00e7\u0131, sat\u0131\u015flar\u0131n n\u0259zar\u0259t-kassa aparat\u0131 (NKA) vasit\u0259sil\u0259 r\u0259smil\u0259\u015fdirildiyini v\u0259 m\u00fcvafiq kassa \u00e7ekl\u0259rinin m\u00f6vcud oldu\u011funu s\u00fcbut kimi t\u0259qdim etmi\u015fdir.<\/p>\n\n\n\n

Cavabdehin M\u00f6vqeyi<\/strong><\/h3>\n\n\n\n

Vergi orqan\u0131 is\u0259, iddia\u00e7\u0131n\u0131n mallar\u0131 topdan satd\u0131\u011f\u0131n\u0131 v\u0259 elektron qaim\u0259-faktura t\u0259qdim etm\u0259diyini \u0259sas g\u0259tir\u0259r\u0259k, t\u0259tbiq edil\u0259n maliyy\u0259 sanksiyas\u0131n\u0131n qanunauy\u011fun oldu\u011funu m\u00fcdafi\u0259 etmi\u015fdir. Cavabdeh, iddia\u00e7\u0131n\u0131n t\u0259qdim etdiyi kassa \u00e7ekl\u0259rinin mallar\u0131n topdansat\u0131\u015f qaydas\u0131nda sat\u0131ld\u0131\u011f\u0131n\u0131 t\u0259sdiq etm\u0259diyini bildirmi\u015fdir.<\/p>\n\n\n\n

M\u0259hk\u0259m\u0259l\u0259rin Q\u0259rarlar\u0131<\/strong><\/h3>\n\n\n\n

Birinci \u0130nstansiya M\u0259hk\u0259m\u0259si<\/strong><\/p>\n\n\n\n

G\u0259nc\u0259 \u0130nzibati M\u0259hk\u0259m\u0259si, iddia\u00e7\u0131n\u0131n t\u0259l\u0259bl\u0259rini t\u0259min ed\u0259r\u0259k, vergi orqan\u0131n\u0131n q\u0259rar\u0131n\u0131 l\u0259\u011fv etmi\u015fdir. M\u0259hk\u0259m\u0259, cavabdehin maliyy\u0259 sanksiyas\u0131n\u0131 t\u0259tbiq ed\u0259rk\u0259n maddi h\u00fcquq normalar\u0131n\u0131 d\u00fczg\u00fcn t\u0259tbiq etm\u0259diyini \u0259sasland\u0131rm\u0131\u015fd\u0131r.<\/p>\n\n\n\n

Apellyasiya M\u0259hk\u0259m\u0259si<\/strong><\/p>\n\n\n\n

Cavabdeh, birinci instansiya m\u0259hk\u0259m\u0259sinin q\u0259rar\u0131ndan apellyasiya \u015fikay\u0259ti vermi\u015fdir. G\u0259nc\u0259 Apellyasiya M\u0259hk\u0259m\u0259si is\u0259, apellyasiya \u015fikay\u0259tini t\u0259min etmi\u015f, birinci instansiya m\u0259hk\u0259m\u0259sinin q\u0259rar\u0131n\u0131 l\u0259\u011fv ed\u0259r\u0259k iddian\u0131 r\u0259dd etmi\u015fdir.<\/p>\n\n\n\n

Ali M\u0259hk\u0259m\u0259nin \u0130lk Q\u0259rar\u0131<\/strong><\/p>\n\n\n\n

\u0130ddia\u00e7\u0131, apellyasiya m\u0259hk\u0259m\u0259sinin q\u0259rar\u0131ndan kassasiya \u015fikay\u0259ti vermi\u015f v\u0259 Az\u0259rbaycan Respublikas\u0131 Ali M\u0259hk\u0259m\u0259sinin \u0130nzibati Kollegiyas\u0131 13 iyun 2022-ci il tarixli q\u0259rar\u0131 il\u0259 apellyasiya m\u0259hk\u0259m\u0259sinin q\u0259rar\u0131n\u0131 l\u0259\u011fv ed\u0259r\u0259k i\u015fi yenid\u0259n bax\u0131lmas\u0131 \u00fc\u00e7\u00fcn h\u0259min m\u0259hk\u0259m\u0259y\u0259 g\u00f6nd\u0259rmi\u015fdir. Ali M\u0259hk\u0259m\u0259, apellyasiya instansiyas\u0131 m\u0259hk\u0259m\u0259sinin i\u015fin hallar\u0131 v\u0259 s\u00fcbutlar\u0131n\u0131 yet\u0259rinc\u0259 ara\u015fd\u0131rmad\u0131\u011f\u0131n\u0131 qeyd etmi\u015fdir.<\/p>\n\n\n\n

Apellyasiya M\u0259hk\u0259m\u0259sinin T\u0259krar Q\u0259rar\u0131<\/strong><\/p>\n\n\n\n

Yenid\u0259n bax\u0131lan i\u015f \u00fczr\u0259, G\u0259nc\u0259 Apellyasiya M\u0259hk\u0259m\u0259si \u0259vv\u0259lki m\u00f6vqeyini d\u0259yi\u015fm\u0259d\u0259n, iddia\u00e7\u0131n\u0131n iddias\u0131n\u0131 r\u0259dd etmi\u015fdir. M\u0259hk\u0259m\u0259, iddia\u00e7\u0131n\u0131n mallar\u0131n topdansat\u0131\u015f qaydas\u0131nda sat\u0131ld\u0131\u011f\u0131n\u0131 v\u0259 elektron qaim\u0259-faktura t\u0259qdim etm\u0259diyini \u0259sas g\u0259tirmi\u015fdir.<\/p>\n\n\n\n

Ali M\u0259hk\u0259m\u0259nin Yekun Q\u0259rar\u0131 v\u0259 M\u00f6vqeyi<\/strong><\/h3>\n\n\n\n

\u0130ddia\u00e7\u0131, apellyasiya m\u0259hk\u0259m\u0259sinin bu q\u0259rar\u0131ndan da kassasiya \u015fikay\u0259ti vermi\u015fdir. Ali M\u0259hk\u0259m\u0259, i\u015fi ara\u015fd\u0131raraq qism\u0259n iddia\u00e7\u0131n\u0131n xeyrin\u0259 q\u0259rar q\u0259bul etmi\u015fdir.<\/p>\n\n\n\n

Ali M\u0259hk\u0259m\u0259nin \u018fsasland\u0131rmas\u0131<\/strong><\/p>\n\n\n\n

Ali M\u0259hk\u0259m\u0259, iddia\u00e7\u0131n\u0131n t\u0259qdim etdiyi kassa \u00e7ekl\u0259rinin 2,179,135.20 manat m\u0259bl\u0259\u011find\u0259 p\u0259rak\u0259nd\u0259 sat\u0131\u015f \u0259m\u0259liyyatlar\u0131n\u0131 t\u0259sdiq etdiyini q\u0259bul etmi\u015fdir. M\u0259hk\u0259m\u0259 qeyd etmi\u015fdir ki, operativ vergi n\u0259zar\u0259ti zaman\u0131 faktiki olaraq ke\u00e7irilm\u0259y\u0259n d\u00f6vr\u0259 g\u00f6r\u0259 maliyy\u0259 sanksiyas\u0131n\u0131n t\u0259tbiqi qanunvericiliy\u0259 uy\u011fun deyildir.<\/p>\n\n\n\n

Buna g\u00f6r\u0259 d\u0259, iddia\u00e7\u0131ya 217,913.52 manat (2,179,135.20 manat\u0131n 10%-i) m\u0259bl\u0259\u011find\u0259 t\u0259tbiq edil\u0259n maliyy\u0259 sanksiyas\u0131 l\u0259\u011fv edilmi\u015fdir.<\/p>\n\n\n\n

Lakin, qalan 6,974,400.18 manat m\u0259bl\u0259\u011find\u0259 sat\u0131\u015f \u00fczr\u0259 iddia\u00e7\u0131n\u0131n elektron qaim\u0259-faktura t\u0259qdim etm\u0259diyi v\u0259 bu sat\u0131\u015flar\u0131n topdansat\u0131\u015f oldu\u011fu t\u0259sdiq edildiyind\u0259n, h\u0259min hiss\u0259d\u0259 maliyy\u0259 sanksiyas\u0131 q\u00fcvv\u0259d\u0259 saxlan\u0131lm\u0131\u015fd\u0131r.<\/p>\n\n\n\n

N\u0259tic\u0259<\/strong><\/h3>\n\n\n\n

Bu m\u0259hk\u0259m\u0259 i\u015fi, p\u0259rak\u0259nd\u0259 v\u0259 topdansat\u0131\u015f ticar\u0259t f\u0259aliyy\u0259tl\u0259ri \u00fczr\u0259 vergi \u00f6hd\u0259likl\u0259rinin d\u00fczg\u00fcn yerin\u0259 yetirilm\u0259sinin vacibliyini bir daha g\u00f6st\u0259rmi\u015fdir. Vergi M\u0259c\u0259ll\u0259sinin 58.13-c\u00fc madd\u0259sin\u0259 \u0259sas\u0259n, elektron qaim\u0259-faktura t\u0259qdim edilm\u0259li oldu\u011fu halda t\u0259qdim edilm\u0259dikd\u0259, vergi \u00f6d\u0259yicisin\u0259 maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir.<\/p>\n\n\n\n

Ali M\u0259hk\u0259m\u0259, iddia\u00e7\u0131n\u0131n p\u0259rak\u0259nd\u0259 sat\u0131\u015flar\u0131 \u00fczr\u0259 elektron qaim\u0259-faktura t\u0259qdim etm\u0259m\u0259sinin qanun pozuntusu olmad\u0131\u011f\u0131n\u0131, lakin topdansat\u0131\u015flar\u0131 \u00fczr\u0259 bu \u00f6hd\u0259liyi yerin\u0259 yetirm\u0259diyini t\u0259sdiql\u0259mi\u015fdir.<\/p>\n\n\n\n

Bu m\u0259hk\u0259m\u0259 i\u015fi, vergi \u00f6d\u0259yicil\u0259ri \u00fc\u00e7\u00fcn \u0259h\u0259miyy\u0259tli bir n\u00fcmun\u0259dir. Vergi qanunvericiliyinin t\u0259l\u0259bl\u0259rin\u0259 \u0259m\u0259l etm\u0259k v\u0259 f\u0259aliyy\u0259tl\u0259ri d\u00fczg\u00fcn s\u0259n\u0259dl\u0259\u015fdirm\u0259k, m\u00fcmk\u00fcn maliyy\u0259 sanksiyalar\u0131ndan qorunmaq \u00fc\u00e7\u00fcn vacibdir. H\u00fcquqi m\u0259s\u0259l\u0259l\u0259rd\u0259 pe\u015f\u0259kar m\u0259sl\u0259h\u0259t almaq v\u0259 qanunvericilikd\u0259ki yenilikl\u0259ri izl\u0259m\u0259k, sahibkarlar\u0131n maraqlar\u0131n\u0131n qorunmas\u0131 \u00fc\u00e7\u00fcn \u00f6n\u0259mlidir.<\/p>\n\n\n\n

<\/p>","protected":false},"excerpt":{"rendered":"

F\u0259rdi Sahibkar\u0131n 217 Min Manatl\u0131q Vergi C\u0259rim\u0259si Ali M\u0259hk\u0259m\u0259d\u0259 L\u0259\u011fv Edildi<\/p>","protected":false},"author":1,"featured_media":866,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"buzzeditor_post_format":"","footnotes":""},"categories":[44],"tags":[52,50,76],"class_list":["post-270","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-inzibati","tag-mecelle","tag-mehkeme","tag-vkil-prviz-mmmdov"],"yoast_head":"\nF\u0259rdi sahibkar c\u0259rim\u0259d\u0259n azad oldu - e-mehkeme.az<\/title>\n<meta name=\"description\" content=\"Son zamanlarda vergi orqanlar\u0131 il\u0259 vergi \u00f6d\u0259yicil\u0259ri aras\u0131nda yaranan m\u00fcbahis\u0259l\u0259r m\u0259hk\u0259m\u0259 m\u00fcst\u0259visin\u0259 daha \u00e7ox \u00e7\u0131xar\u0131l\u0131r\" \/>\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\/ferdi-sahibkarlarin-vergi-cerimesi\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"F\u0259rdi Sahibkar\u0131n 217 Min Manatl\u0131q Vergi C\u0259rim\u0259si Ali M\u0259hk\u0259m\u0259d\u0259 L\u0259\u011fv Edildi\" \/>\n<meta property=\"og:description\" content=\"Son zamanlarda vergi orqanlar\u0131 il\u0259 vergi \u00f6d\u0259yicil\u0259ri aras\u0131nda yaranan m\u00fcbahis\u0259l\u0259r m\u0259hk\u0259m\u0259 m\u00fcst\u0259visin\u0259 daha \u00e7ox \u00e7\u0131xar\u0131l\u0131r. 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