{"id":39606,"date":"2021-04-30T11:06:09","date_gmt":"2021-04-30T07:06:09","guid":{"rendered":"http:\/\/economic.az\/?p=39606"},"modified":"2021-04-30T11:06:09","modified_gmt":"2021-04-30T07:06:09","slug":"sahibkar-olan-fiziki-sexs-ezamiyye-xerci-ala-bilermi","status":"publish","type":"post","link":"http:\/\/economic.az\/sahibkar-olan-fiziki-sexs-ezamiyye-xerci-ala-bilermi\/","title":{"rendered":"Sahibkar olan fiziki \u015f\u0259xs ezamiyy\u0259 x\u0259rci ala bil\u0259rmi?"},"content":{"rendered":"

\u0130\u015f\u00e7il\u0259rin ezamiyy\u0259 m\u0259s\u0259l\u0259l\u0259ri il\u0259 ba\u011fl\u0131 t\u0259cr\u00fcb\u0259d\u0259 bir \u00e7ox maraql\u0131 hallar \u00fcz\u0259 \u00e7\u0131x\u0131r. S\u0259rb\u0259st auditor Altay C\u0259f\u0259rov h\u0259min hallarla ba\u011fl\u0131 yaranan suallara ayd\u0131nl\u0131q g\u0259tirir.<\/strong><\/p>\n

Maraql\u0131 suallardan biri budur ki, ezamiyy\u0259 il\u0259 ba\u011fl\u0131 m\u0259s\u0259l\u0259l\u0259r ancaq h\u00fcquqi \u015f\u0259xsl\u0259r\u0259mi aid edilir. Sahibkar kimi f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n fiziki \u015f\u0259xs ezamiyy\u0259 qaydalar\u0131ndan istifad\u0259 ed\u0259 bil\u0259rmi?<\/strong><\/p>\n

Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin \u201cEzamiyy\u0259 x\u0259rcl\u0259rinin normalar\u0131 haqq\u0131nda\u201d 25 yanvar 2008-ci il 14 n\u00f6mr\u0259li q\u0259rar\u0131n\u0131n v\u0259 18 yanvar 2012-ci il tarixli \u201c\u0130\u015f\u00e7il\u0259rin Ezamiyy\u0259 Qaydalar\u0131\u201dn\u0131n t\u0259l\u0259bin\u0259 g\u00f6r\u0259, d\u00f6vl\u0259t orqan\u0131n\u0131n, m\u00fc\u0259ssis\u0259, idar\u0259 v\u0259 t\u0259\u015fkilat\u0131n (bundan sonra-t\u0259\u015fkilat\u0131n) r\u0259hb\u0259rinin s\u0259r\u0259ncam\u0131 (\u0259mri) il\u0259 i\u015f\u00e7inin daimi i\u015f yerind\u0259n m\u00fc\u0259yy\u0259n olunmu\u015f m\u00fcdd\u0259t\u0259 ba\u015fqa yer\u0259 xidm\u0259ti tap\u015f\u0131r\u0131\u011f\u0131 yerin\u0259 yetirm\u0259k \u00fc\u00e7\u00fcn getm\u0259si xidm\u0259ti ezamiyy\u0259t say\u0131l\u0131r.<\/p>\n

H\u0259r iki normativ akta baxd\u0131qda yaranan ilkin t\u0259\u0259ss\u00fcrat budur ki, ezamiyy\u0259 qaydalar\u0131ndan ancaq idar\u0259, m\u00fc\u0259ssis\u0259, t\u0259\u015fkilat, daha do\u011frusu, h\u00fcquqi \u015f\u0259xsl\u0259r istifad\u0259 ed\u0259 bil\u0259r. \u018fslind\u0259 is\u0259 normalar v\u0259 t\u0259l\u0259bl\u0259r istisnas\u0131z olaraq ezamiyy\u0259y\u0259 ged\u0259n i\u015f\u00e7il\u0259r \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulub. Y\u0259ni ezamiyy\u0259y\u0259 ged\u0259n i\u015f\u00e7il\u0259rin hans\u0131 s\u0259n\u0259dl\u0259ri t\u0259qdim etm\u0259si, h\u0259m\u00e7inin hans\u0131 normalarla \u00f6d\u0259ni\u015fl\u0259r apar\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 t\u0259l\u0259bl\u0259r normativ aktlarda qeyd edilib. Dem\u0259li, ist\u0259nil\u0259n bir subyektd\u0259 i\u015f\u00e7i vard\u0131rsa v\u0259 o, ezamiyy\u0259y\u0259 g\u00f6nd\u0259rils\u0259, bu qaydalar ona \u015famil olunmal\u0131d\u0131r. Fiziki \u015f\u0259xs sahibkarlarda da h\u00fcquqi \u015f\u0259xsl\u0259rd\u0259 olan f\u0259aliyy\u0259t sah\u0259l\u0259ri ola bil\u0259r, h\u00fcquqi \u015f\u0259xsl\u0259rd\u0259 oldu\u011fu kimi fiziki \u015f\u0259xsin d\u0259 \u00e7oxlu i\u015f\u00e7il\u0259ri ola bil\u0259r v\u0259 h\u00fcquqi \u015f\u0259xsl\u0259r kimi fiziki \u015f\u0259xsl\u0259r d\u0259 i\u015f\u00e7il\u0259rini ezam ed\u0259 bil\u0259rl\u0259r.<\/p>\n

Odur ki, Nazirl\u0259r Kabinetinin q\u0259rar\u0131nda v\u0259 ya qaydalarda birba\u015fa fiziki \u015f\u0259xs sahibkar anlay\u0131\u015f\u0131 olmasa da, i\u015f\u00e7il\u0259rini ezamiyy\u0259y\u0259 g\u00f6nd\u0259r\u0259n fiziki \u015f\u0259xsl\u0259rin m\u00fchasibi bu normativ aktlar\u0131 t\u0259tbiq etm\u0259lidir.<\/p>\n

B\u0259s fiziki \u015f\u0259xs sahibkar\u0131n \u00f6z\u00fc ezamiyy\u0259y\u0259 ged\u0259, yaxud \u00f6z\u00fcn\u0259 ezamiyy\u0259 x\u0259rcl\u0259ri hesablay\u0131b g\u00f6t\u00fcr\u0259 bil\u0259rmi?<\/strong><\/p>\n

H\u0259m yuxar\u0131da ad\u0131 \u00e7\u0259kil\u0259n qaydalara, h\u0259m d\u0259 dig\u0259r normativ aktlara \u0259sas\u0259n, t\u0259\u015fkilatlar\u0131n i\u015f\u00e7il\u0259rinin ezamiyy\u0259t\u0259 g\u00f6nd\u0259rilm\u0259si h\u0259min t\u0259\u015fkilatlar\u0131n r\u0259hb\u0259rl\u0259ri t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilir v\u0259 m\u00fcvafiq \u0259mrl\u0259 r\u0259smil\u0259\u015fdirilir.<\/p>\n

Bundan \u0259lav\u0259, \u018fm\u0259k M\u0259c\u0259ll\u0259sinin 3-c\u00fc madd\u0259sind\u0259 qeyd edilib ki, i\u015f\u00e7i i\u015f\u0259g\u00f6t\u00fcr\u0259nl\u0259 f\u0259rdi qaydada yaz\u0131l\u0131 \u0259m\u0259k m\u00fcqavil\u0259si (kontrakt) ba\u011flayaraq m\u00fcvafiq i\u015f yerind\u0259 haqq\u0131 \u00f6d\u0259nilm\u0259kl\u0259 \u00e7al\u0131\u015fan fiziki \u015f\u0259xsdir.<\/p>\n

\u0130\u015f\u0259g\u00f6t\u00fcr\u0259n \u2013 tam f\u0259aliyy\u0259t qabiliyy\u0259tli olub i\u015f\u00e7il\u0259rl\u0259 \u0259m\u0259k m\u00fcqavil\u0259si (kontrakt) ba\u011flamaq, ona xitam verm\u0259k, yaxud onun \u015f\u0259rtl\u0259rini d\u0259yi\u015fdirm\u0259k h\u00fcququna malik m\u00fclkiyy\u0259t\u00e7i v\u0259 ya onun t\u0259yin (m\u00fcv\u0259kkil) etdiyi m\u00fc\u0259ssis\u0259nin r\u0259hb\u0259ri, s\u0259lahiyy\u0259tli orqan\u0131, habel\u0259 fiziki \u015f\u0259xsdir.<\/p>\n

G\u00f6r\u00fcnd\u00fcy\u00fc kimi, fiziki \u015f\u0259xs sahibkar \u00f6z\u00fc i\u015f\u0259g\u00f6t\u00fcr\u0259ndir: o \u00f6z\u00fc il\u0259 \u0259m\u0259k m\u00fcqavil\u0259si ba\u011flaya, i\u015f\u00e7i say\u0131la bilm\u0259z. O, f\u0259aliyy\u0259ti il\u0259 ba\u011fl\u0131 \u0259sas i\u015f yerind\u0259n dig\u0259r yerl\u0259r\u0259 getdikd\u0259 i\u015f\u00e7i kimi yox, f\u0259aliyy\u0259tini formala\u015fd\u0131ran, quran v\u0259 bununla ba\u011fl\u0131 olaraq g\u0259lir \u0259ld\u0259 ed\u0259n sahibkar kimi \u00e7\u0131x\u0131\u015f edir. Bel\u0259 s\u0259f\u0259rl\u0259r\u0259 g\u00f6r\u0259 ona ezamiyy\u0259 normalar\u0131 il\u0259 deyil, t\u0259qdim etdiyi t\u0259sdiqedici s\u0259n\u0259dl\u0259r \u0259sas\u0131nda v\u0259saitl\u0259r \u00f6d\u0259nil\u0259 bil\u0259r v\u0259 h\u0259min x\u0259rcl\u0259r d\u0259 g\u0259lird\u0259n \u00e7\u0131x\u0131l\u0131r. Sahibkar i\u015f\u00e7i say\u0131lmad\u0131\u011f\u0131na g\u00f6r\u0259 ona ezamiyy\u0259 qaydalar\u0131 t\u0259tbiq oluna bilm\u0259z. Ezamiyy\u0259 qaydalar\u0131 v\u0259 normalar\u0131 is\u0259 ancaq i\u015f\u00e7il\u0259rin ezamiyy\u0259si il\u0259 ba\u011fl\u0131d\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u0130\u015f\u00e7il\u0259rin ezamiyy\u0259 m\u0259s\u0259l\u0259l\u0259ri il\u0259 ba\u011fl\u0131 t\u0259cr\u00fcb\u0259d\u0259 bir \u00e7ox maraql\u0131 hallar \u00fcz\u0259 \u00e7\u0131x\u0131r. S\u0259rb\u0259st auditor Altay […]<\/p>\n","protected":false},"author":44,"featured_media":37966,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[17],"tags":[],"_links":{"self":[{"href":"http:\/\/economic.az\/wp-json\/wp\/v2\/posts\/39606"}],"collection":[{"href":"http:\/\/economic.az\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/economic.az\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/economic.az\/wp-json\/wp\/v2\/users\/44"}],"replies":[{"embeddable":true,"href":"http:\/\/economic.az\/wp-json\/wp\/v2\/comments?post=39606"}],"version-history":[{"count":0,"href":"http:\/\/economic.az\/wp-json\/wp\/v2\/posts\/39606\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/economic.az\/wp-json\/wp\/v2\/media\/37966"}],"wp:attachment":[{"href":"http:\/\/economic.az\/wp-json\/wp\/v2\/media?parent=39606"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/economic.az\/wp-json\/wp\/v2\/categories?post=39606"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/economic.az\/wp-json\/wp\/v2\/tags?post=39606"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}