{"id":63244,"date":"2025-12-16T12:44:11","date_gmt":"2025-12-16T08:44:11","guid":{"rendered":"https:\/\/azerbaycan.media\/?p=63244"},"modified":"2025-12-16T12:44:11","modified_gmt":"2025-12-16T08:44:11","slug":"maliyy%c9%99-institutlarina-m%c9%99lumat-v%c9%99-s%c9%99n%c9%99dl%c9%99rin-verilm%c9%99si-qaydasi-d%c9%99yisir-vergi-m%c9%99c%c9%99ll%c9%99sin%c9%99-duz%c9%99lis","status":"publish","type":"post","link":"https:\/\/azerbaycan.media\/?p=63244","title":{"rendered":"Maliyy\u0259 institutlar\u0131na m\u0259lumat v\u0259 s\u0259n\u0259dl\u0259rin verilm\u0259si qaydas\u0131 d\u0259yi\u015fir \u2013 Vergi M\u0259c\u0259ll\u0259sin\u0259 d\u00fcz\u0259li\u015f"},"content":{"rendered":"<div class=\"flex flex-col text-sm pb-25\">\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:0b6482ee-595b-4df1-9da4-27160da16330-8\" data-testid=\"conversation-turn-18\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @w-sm\/main:[--thread-content-margin:--spacing(6)] @w-lg\/main:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"d5d44eca-d1e6-4136-bfcd-5f172675dc79\" data-message-model-slug=\"gpt-5-2\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words light markdown-new-styling\">\n<p data-start=\"104\" data-end=\"410\"><strong>Az\u0259rbaycan.media<\/strong> x\u0259b\u0259r verir ki, maliyy\u0259 institutlar\u0131 v\u0259 dig\u0259r \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n m\u0259lumatlar\u0131n v\u0259 s\u0259n\u0259dl\u0259rin verilm\u0259si qaydas\u0131n\u0131n d\u0259yi\u015fdirilm\u0259si n\u0259z\u0259rd\u0259 tutulur. Bununla ba\u011fl\u0131 m\u0259s\u0259l\u0259 Milli M\u0259clisin bu g\u00fcn ke\u00e7iril\u0259n plenar iclas\u0131nda m\u00fczakir\u0259 edil\u0259n Vergi M\u0259c\u0259ll\u0259sin\u0259 t\u0259klif olunan d\u0259yi\u015fiklikd\u0259 \u0259ksini tap\u0131b.<\/p>\n<p data-start=\"412\" data-end=\"816\">D\u0259yi\u015fiklik layih\u0259sind\u0259 qeyd olunur ki, Az\u0259rbaycan Respublikas\u0131 26 fevral 2013-c\u00fc il tarixind\u0259 \u0130qtisadi \u018fm\u0259kda\u015fl\u0131q v\u0259 \u0130nki\u015faf T\u0259\u015fkilat\u0131n\u0131n (\u0130\u018f\u0130T) \u201cVergi m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn \u015f\u0259ffafl\u0131q v\u0259 m\u0259lumat m\u00fcbadil\u0259si \u00fczr\u0259 Qlobal Forum\u201duna qo\u015fulub. Bununla da \u00f6lk\u0259miz m\u0259lumat m\u00fcbadil\u0259si sah\u0259sind\u0259 \u0130\u018f\u0130T t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edil\u0259n beyn\u0259lxalq standartlar\u0131n t\u0259tbiqi v\u0259 qiym\u0259tl\u0259ndirm\u0259 prosesind\u0259 i\u015ftirak etm\u0259yi \u00f6hd\u0259sin\u0259 g\u00f6t\u00fcr\u00fcb.<\/p>\n<p data-start=\"818\" data-end=\"1364\">\u0130\u018f\u0130T-in m\u00fc\u0259yy\u0259n etdiyi \u0259sas beyn\u0259lxalq standartlardan biri \u00f6lk\u0259l\u0259r aras\u0131nda maliyy\u0259 hesablar\u0131 bar\u0259d\u0259 m\u0259lumatlar\u0131n avtomatik m\u00fcbadil\u0259sini t\u0259nziml\u0259y\u0259n \u00dcmumi Hesabatl\u0131l\u0131q Standart\u0131d\u0131r. Bu standart\u0131n Az\u0259rbaycanda t\u0259tbiqi m\u0259qs\u0259dil\u0259 Prezidentin 3 may 2017-ci il tarixli S\u0259r\u0259ncam\u0131na \u0259sas\u0259n \u00f6lk\u0259miz \u201cMaliyy\u0259 hesablar\u0131 bar\u0259d\u0259 m\u0259lumatlar\u0131n avtomatik m\u00fcbadil\u0259si haqq\u0131nda s\u0259lahiyy\u0259tli orqanlar aras\u0131nda \u00c7oxt\u0259r\u0259fli Raz\u0131la\u015fma\u201dya qo\u015fulub, Vergi M\u0259c\u0259ll\u0259sin\u0259 m\u00fcvafiq m\u00fcdd\u0259alar \u0259lav\u0259 edilib, el\u0259c\u0259 d\u0259 Nazirl\u0259r Kabinetinin q\u0259rar\u0131 il\u0259 m\u00fcvafiq qaydalar t\u0259sdiq olunub.<\/p>\n<p data-start=\"1366\" data-end=\"1647\">Qlobal Forum t\u0259r\u0259find\u0259n 2020-ci ild\u0259n etibar\u0259n Standart\u0131n t\u0259tbiqi istiqam\u0259tind\u0259 \u00f6lk\u0259l\u0259rin qiym\u0259tl\u0259ndirilm\u0259sin\u0259 ba\u015flan\u0131l\u0131b. Qiym\u0259tl\u0259ndirm\u0259 zaman\u0131 Az\u0259rbaycanda bu sah\u0259d\u0259 m\u00f6vcud qanunvericiliyin beyn\u0259lxalq standartlara tam uy\u011fun olmad\u0131\u011f\u0131 m\u00fc\u0259yy\u0259n edilib v\u0259 bir s\u0131ra t\u00f6vsiy\u0259l\u0259r verilib.<\/p>\n<p data-start=\"1649\" data-end=\"2069\">M\u0259lum olub ki, maliyy\u0259 hesablar\u0131n\u0131n a\u00e7\u0131lmas\u0131 zaman\u0131 maliyy\u0259 institutlar\u0131n\u0131n m\u0259lumat v\u0259 s\u0259n\u0259dl\u0259ri toplamaq \u00f6hd\u0259liyi Vergi M\u0259c\u0259ll\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulsa da, hesab a\u00e7maq \u00fc\u00e7\u00fcn m\u00fcraci\u0259t ed\u0259n \u015f\u0259xsl\u0259rin bu m\u0259lumatlar\u0131 t\u0259qdim etm\u0259k, d\u0259yi\u015fiklik olduqda yenil\u0259m\u0259k v\u0259 d\u00fczg\u00fcn olmayan m\u0259lumatlara g\u00f6r\u0259 m\u0259suliyy\u0259t da\u015f\u0131maq \u00f6hd\u0259likl\u0259ri kifay\u0259t q\u0259d\u0259r \u0259hat\u0259 olunmay\u0131b. Bu s\u0259b\u0259bd\u0259n daxili qanunvericiliyin t\u0259kmill\u0259\u015fdirilm\u0259si t\u00f6vsiy\u0259 edilib.<\/p>\n<p data-start=\"2071\" data-end=\"2418\">Bu t\u00f6vsiy\u0259l\u0259rin icras\u0131 m\u0259qs\u0259dil\u0259 Vergi M\u0259c\u0259ll\u0259sin\u0259 76-1.2-ci v\u0259 76-1.3-c\u00fc madd\u0259l\u0259rin \u0259lav\u0259 edilm\u0259si t\u0259klif olunub. D\u0259yi\u015fiklikl\u0259r\u0259 \u0259sas\u0259n, \u015f\u0259xsl\u0259r maliyy\u0259 institutlar\u0131nda hesab a\u00e7ark\u0259n d\u00fcr\u00fcst m\u0259lumat v\u0259 s\u0259n\u0259dl\u0259r t\u0259qdim etm\u0259li, t\u0259qdim edilmi\u015f m\u0259lumatlarda d\u0259yi\u015fiklik ba\u015f verdiyi halda is\u0259 bunu 30 g\u00fcn m\u00fcdd\u0259tind\u0259 maliyy\u0259 institutuna bildirm\u0259lidirl\u0259r.<\/p>\n<p data-start=\"2420\" data-end=\"2754\">Qanun layih\u0259sinin q\u0259bulunun Az\u0259rbaycan\u0131n beyn\u0259lxalq \u00f6hd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259sin\u0259, davam ed\u0259n qiym\u0259tl\u0259ndirm\u0259 prosesind\u0259 y\u00fcks\u0259k reytinq \u0259ld\u0259 olunmas\u0131na, \u00f6lk\u0259mizin etibarl\u0131 m\u00fcbadil\u0259 t\u0259r\u0259fda\u015f\u0131 kimi beyn\u0259lxalq n\u00fcfuzunun qorunmas\u0131na v\u0259 daxili qanunvericiliyin beyn\u0259lxalq standartlara uy\u011funla\u015fd\u0131r\u0131lmas\u0131na \u015f\u0259rait yaradaca\u011f\u0131 bildirilir.<\/p>\n<p data-start=\"2756\" data-end=\"2850\" data-is-last-node=\"\" data-is-only-node=\"\">M\u00fczakir\u0259l\u0259rd\u0259n sonra d\u0259yi\u015fiklik layih\u0259si s\u0259sverm\u0259y\u0259 \u00e7\u0131xar\u0131laraq birinci oxunu\u015fda q\u0259bul edilib.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"z-0 flex min-h-[46px] justify-start\"><\/div>\n<div class=\"mt-3 w-full empty:hidden\">\n<div class=\"text-center\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<div class=\"pointer-events-none h-px w-px absolute bottom-0\" aria-hidden=\"true\" data-edge=\"true\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Az\u0259rbaycan.media x\u0259b\u0259r verir ki, maliyy\u0259 institutlar\u0131 v\u0259 dig\u0259r \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n m\u0259lumatlar\u0131n v\u0259 s\u0259n\u0259dl\u0259rin verilm\u0259si qaydas\u0131n\u0131n d\u0259yi\u015fdirilm\u0259si n\u0259z\u0259rd\u0259 tutulur. Bununla ba\u011fl\u0131 m\u0259s\u0259l\u0259 Milli M\u0259clisin bu g\u00fcn ke\u00e7iril\u0259n plenar iclas\u0131nda m\u00fczakir\u0259 edil\u0259n&hellip; <\/p>\n","protected":false},"author":4,"featured_media":63245,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[75],"tags":[],"class_list":["post-63244","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-xbrlr"],"_links":{"self":[{"href":"https:\/\/azerbaycan.media\/index.php?rest_route=\/wp\/v2\/posts\/63244","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/azerbaycan.media\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/azerbaycan.media\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/azerbaycan.media\/index.php?rest_route=\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/azerbaycan.media\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=63244"}],"version-history":[{"count":2,"href":"https:\/\/azerbaycan.media\/index.php?rest_route=\/wp\/v2\/posts\/63244\/revisions"}],"predecessor-version":[{"id":63247,"href":"https:\/\/azerbaycan.media\/index.php?rest_route=\/wp\/v2\/posts\/63244\/revisions\/63247"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/azerbaycan.media\/index.php?rest_route=\/wp\/v2\/media\/63245"}],"wp:attachment":[{"href":"https:\/\/azerbaycan.media\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=63244"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/azerbaycan.media\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=63244"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/azerbaycan.media\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=63244"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}