{"id":187907,"date":"2025-04-01T17:15:27","date_gmt":"2025-04-01T13:15:27","guid":{"rendered":"https:\/\/hakimiyyet.info.az\/?p=187907"},"modified":"2025-04-01T17:15:29","modified_gmt":"2025-04-01T13:15:29","slug":"maliyy%c9%99-nazirliyinin-x%c9%99zin%c9%99-hesabina-kocurul%c9%99n-v%c9%99saitl%c9%99-bagli-qerar","status":"publish","type":"post","link":"https:\/\/hakimiyyet.info.az\/?p=187907","title":{"rendered":"Maliyy\u0259 Nazirliyinin x\u0259zin\u0259 hesab\u0131na k\u00f6\u00e7\u00fcr\u00fcl\u0259n v\u0259saitl\u0259 ba\u011fl\u0131 Q\u018fRAR"},"content":{"rendered":"\n<p>\u201cD\u00f6vl\u0259t r\u00fcsumu haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131 Qanununun 4.3-3-c\u00fc madd\u0259sinin ikinci c\u00fcml\u0259sin\u0259 uy\u011fun olaraq, Az\u0259rbaycan Respublikas\u0131 Maliyy\u0259 Nazirliyinin i\u015f\u00e7il\u0259rinin sosial m\u00fcdafi\u0259sinin g\u00fccl\u0259ndirilm\u0259si v\u0259 maddi t\u0259minat\u0131n\u0131n yax\u015f\u0131la\u015fd\u0131r\u0131lmas\u0131 m\u0259qs\u0259dil\u0259 h\u0259min Nazirliyin x\u0259zin\u0259 hesab\u0131na k\u00f6\u00e7\u00fcr\u00fcl\u0259n v\u0259saitd\u0259n istifad\u0259 Qaydas\u0131\u201d t\u0259sdiq edilib.<\/p>\n\n\n\n<p>Trend\u00a0x\u0259b\u0259r verir ki, bu bar\u0259d\u0259 m\u00fcvafiq q\u0259rar\u0131 Ba\u015f nazir \u018fli \u018fs\u0259dov imzalay\u0131b.<\/p>\n\n\n\n<p>S\u0259n\u0259d\u0259 \u0259sas\u0259n, bu Qayda Az\u0259rbaycan Respublikas\u0131 Maliyy\u0259 Nazirliyinin (bundan sonra \u2013 Nazirlik) i\u015f\u00e7il\u0259rinin (bundan sonra \u2013 i\u015f\u00e7il\u0259r) sosial m\u00fcdafi\u0259sinin g\u00fccl\u0259ndirilm\u0259si v\u0259 maddi t\u0259minat\u0131n\u0131n yax\u015f\u0131la\u015fd\u0131r\u0131lmas\u0131 m\u0259qs\u0259dil\u0259 Nazirliyin x\u0259zin\u0259 hesab\u0131na k\u00f6\u00e7\u00fcr\u00fcl\u0259n xidm\u0259t haqlar\u0131ndan (bundan sonra \u2013 b\u00fcdc\u0259d\u0259nk\u0259nar v\u0259sait) istifad\u0259 qaydas\u0131n\u0131 m\u00fc\u0259yy\u0259n edir.<\/p>\n\n\n\n<p>B\u00fcdc\u0259d\u0259nk\u0259nar v\u0259sait d\u00f6vl\u0259tin m\u00fclkiyy\u0259ti hesab olunur, Nazirliyin s\u0259r\u0259ncam\u0131ndad\u0131r, onun s\u0259r\u0259ncam\u00e7\u0131s\u0131 d\u0259yi\u015fdiril\u0259 bilm\u0259z.<\/p>\n\n\n\n<p>B\u00fcdc\u0259d\u0259nk\u0259nar v\u0259sait \u201cD\u00f6vl\u0259t r\u00fcsumu haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131 Qanununun 4.3-3-c\u00fc madd\u0259sin\u0259 \u0259sas\u0259n, h\u0259min Qanunun 20-3-c\u00fc madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan d\u00f6vl\u0259t r\u00fcsumlar\u0131n\u0131n \u00f6d\u0259nilm\u0259si zaman\u0131 h\u0259r bir d\u00f6vl\u0259t r\u00fcsumu tutulmal\u0131 olan h\u00fcquqi h\u0259r\u0259k\u0259t \u00fczr\u0259 t\u0259rtib edilmi\u015f \u201ce-bildiri\u015f\u201d\u0259 g\u00f6r\u0259 tutulan xidm\u0259t haqlar\u0131ndan daxil olan v\u0259sait hesab\u0131na formala\u015fd\u0131r\u0131l\u0131r.<\/p>\n\n\n\n<p>B\u00fcdc\u0259d\u0259nk\u0259nar v\u0259saitin t\u0259yinat\u0131 \u00fczr\u0259 istifad\u0259 edilm\u0259si m\u0259qs\u0259dil\u0259 Nazirlik yan\u0131nda D\u00f6vl\u0259t X\u0259zin\u0259darl\u0131q Agentliyind\u0259 Nazirlik \u00fc\u00e7\u00fcn x\u00fcsusi x\u0259zin\u0259 hesab\u0131 a\u00e7\u0131l\u0131r.<\/p>\n\n\n\n<p>B\u00fcdc\u0259d\u0259nk\u0259nar v\u0259saitin y\u0131\u011f\u0131lmas\u0131 v\u0259 istifad\u0259si g\u0259lirl\u0259r v\u0259 x\u0259rcl\u0259r smetas\u0131na uy\u011fun olaraq h\u0259yata ke\u00e7irilir. G\u0259lirl\u0259r v\u0259 x\u0259rcl\u0259r smetas\u0131 Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin 2017-ci il 17 noyabr tarixli 502 n\u00f6mr\u0259li Q\u0259rar\u0131 il\u0259 t\u0259sdiq edilmi\u015f \u201cAz\u0259rbaycan Respublikas\u0131n\u0131n d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n maliyy\u0259l\u0259\u015f\u0259n idar\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n b\u00fcdc\u0259d\u0259nk\u0259nar v\u0259saitl\u0259ri haqq\u0131nda \u018fsasnam\u0259\u201dy\u0259 (bundan sonra \u2013 \u018fsasnam\u0259) uy\u011fun olaraq haz\u0131rlan\u0131r v\u0259 t\u0259sdiq edilir.<\/p>\n\n\n\n<p>B\u00fcdc\u0259d\u0259nk\u0259nar v\u0259saitin Nazirliyin Aparat\u0131 v\u0259 strukturuna daxil olan qurumlar\u0131 aras\u0131nda b\u00f6lg\u00fcs\u00fc Nazirliyin m\u00fcvafiq \u0259mri il\u0259 r\u0259smil\u0259\u015fdirilir.<\/p>\n\n\n\n<p>B\u00fcdc\u0259d\u0259nk\u0259nar v\u0259sait i\u015f\u00e7il\u0259rin sosial m\u00fcdafi\u0259sinin g\u00fccl\u0259ndirilm\u0259si v\u0259 maddi t\u0259minat\u0131n\u0131n yax\u015f\u0131la\u015fd\u0131r\u0131lmas\u0131 m\u0259qs\u0259dil\u0259 a\u015fa\u011f\u0131dak\u0131 istiqam\u0259tl\u0259r \u00fczr\u0259 x\u0259rcl\u0259nir:<\/p>\n\n\n\n<p>i\u015f\u00e7il\u0259rin kollektiv v\u0259 f\u0259rdi qaydada m\u00fckafatland\u0131r\u0131lmas\u0131;<\/p>\n\n\n\n<p>i\u015f\u00e7il\u0259rin ayl\u0131q v\u0259zif\u0259 maa\u015flar\u0131na \u0259lav\u0259l\u0259rin verilm\u0259si;<\/p>\n\n\n\n<p>i\u015f\u00e7il\u0259r\u0259 maddi yard\u0131m\u0131n g\u00f6st\u0259rilm\u0259si.<\/p>\n\n\n\n<p>\u0130\u015f\u00e7il\u0259rin kollektiv m\u00fckafatland\u0131r\u0131lmas\u0131 a\u015fa\u011f\u0131dak\u0131 hallarda h\u0259yata ke\u00e7irilir:<\/p>\n\n\n\n<p>i\u015fl\u0259rin vaxt\u0131nda v\u0259 keyfiyy\u0259tl\u0259 yerin\u0259 yetirilm\u0259si;<\/p>\n\n\n\n<p>m\u00fch\u00fcm d\u00f6vl\u0259t tap\u015f\u0131r\u0131qlar\u0131, habel\u0259 Nazirliyin \u0259sas f\u0259aliyy\u0259t istiqam\u0259tl\u0259ri \u00fczr\u0259 dig\u0259r vacib tap\u015f\u0131r\u0131qlar\u0131n vaxt\u0131nda yerin\u0259 yetirilm\u0259si;<\/p>\n\n\n\n<p>Az\u0259rbaycan Respublikas\u0131n\u0131n \u018fm\u0259k M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f bayram g\u00fcnl\u0259ri, habel\u0259 dig\u0259r \u0259lam\u0259tdar hadis\u0259l\u0259rl\u0259 \u0259laq\u0259dar.<\/p>\n\n\n\n<p>\u0130\u015f\u00e7il\u0259rin f\u0259rdi m\u00fckafatland\u0131r\u0131lmas\u0131 a\u015fa\u011f\u0131dak\u0131 hallarda h\u0259yata ke\u00e7irilir:<\/p>\n\n\n\n<p>v\u0259zif\u0259 t\u0259limat\u0131nda n\u0259z\u0259rd\u0259 tutulan v\u0259zif\u0259l\u0259rin vaxt\u0131nda v\u0259 pe\u015f\u0259karl\u0131qla yerin\u0259 yetirilm\u0259si, s\u0259m\u0259r\u0259l\u0259\u015fdirici t\u0259klifl\u0259r verilm\u0259si, t\u0259\u015f\u0259bb\u00fcskarl\u0131q g\u00f6st\u0259rilm\u0259si, i\u015fd\u0259 yeni forma v\u0259 metodlar\u0131n t\u0259tbiqi;<\/p>\n\n\n\n<p>r\u0259hb\u0259rliyin tap\u015f\u0131r\u0131qlar\u0131n\u0131n vaxt\u0131nda v\u0259 keyfiyy\u0259tl\u0259 yerin\u0259 yetirilm\u0259si;<\/p>\n\n\n\n<p>normativ h\u00fcquqi aktlar\u0131n layih\u0259l\u0259rinin haz\u0131rlanmas\u0131nda f\u0259rql\u0259nm\u0259.<\/p>\n\n\n\n<p>\u0130\u015f\u00e7il\u0259r x\u00fcsusi \u0259h\u0259miyy\u0259tli vacib tap\u015f\u0131r\u0131qlar\u0131n, m\u00fcr\u0259kk\u0259b i\u015fl\u0259rin yerin\u0259 yetirilm\u0259si il\u0259 \u0259laq\u0259dar, h\u0259m\u00e7inin layiqli i\u015fin\u0259 g\u00f6r\u0259 bayram v\u0259 dig\u0259r \u0259lam\u0259tdar g\u00fcnl\u0259rd\u0259 f\u0259rdi qaydada (bird\u0259f\u0259lik) m\u00fckafatland\u0131r\u0131la bil\u0259rl\u0259r.<\/p>\n\n\n\n<p>\u0130\u015f\u00e7il\u0259rin f\u0259rdi m\u00fckafatland\u0131r\u0131lmas\u0131 m\u0259qs\u0259dil\u0259 v\u0259sait qiym\u0259tli h\u0259diyy\u0259l\u0259rin al\u0131nmas\u0131na da x\u0259rcl\u0259n\u0259 bil\u0259r.<\/p>\n\n\n\n<p>\u0130\u015f\u00e7il\u0259r\u0259 ayl\u0131q v\u0259zif\u0259 maa\u015f\u0131na veril\u0259n \u0259lav\u0259nin m\u0259bl\u0259\u011fi onlar\u0131n ayl\u0131q v\u0259zif\u0259 maa\u015f\u0131n\u0131n 2 (iki) mislind\u0259n \u00e7ox olmamal\u0131d\u0131r.<\/p>\n\n\n\n<p>Ayl\u0131q v\u0259zif\u0259 maa\u015f\u0131na \u0259lav\u0259nin \u00f6d\u0259nilm\u0259si ayda bir d\u0259f\u0259 olmaqla, h\u0259r ay \u00fc\u00e7\u00fcn n\u00f6vb\u0259ti ay\u0131n 20-d\u0259k, dekabr ay\u0131 \u00fc\u00e7\u00fcn is\u0259 h\u0259min ay\u0131n 25-i (dekabr\u0131n 25-i qeyri-i\u015f g\u00fcn\u00fcn\u0259 d\u00fc\u015fd\u00fckd\u0259 n\u00f6vb\u0259ti i\u015f g\u00fcn\u00fc) h\u0259yata ke\u00e7irilir.<\/p>\n\n\n\n<p>\u018fm\u0259k m\u0259zuniyy\u0259ti, \u00f6d\u0259ni\u015fli yarad\u0131c\u0131l\u0131q v\u0259 t\u0259hsil m\u0259zuniyy\u0259ti, h\u0259m\u00e7inin xidm\u0259ti ezamiyy\u0259t d\u00f6vr\u00fc i\u015f\u00e7inin hesabat ay\u0131ndak\u0131 i\u015f g\u00fcnl\u0259ri kimi n\u0259z\u0259r\u0259 al\u0131naraq ayl\u0131q v\u0259zif\u0259 maa\u015f\u0131na \u0259lav\u0259 \u00f6d\u0259nilir, lakin bu \u0259lav\u0259 h\u0259min m\u0259zuniyy\u0259t (ezamiyy\u0259t) vaxt\u0131 \u00fc\u00e7\u00fcn orta \u0259m\u0259khaqq\u0131n\u0131n hesablanmas\u0131 zaman\u0131 n\u0259z\u0259r\u0259 al\u0131nm\u0131r.<\/p>\n\n\n\n<p>Ayl\u0131q v\u0259zif\u0259 maa\u015f\u0131na \u0259lav\u0259 a\u015fa\u011f\u0131dak\u0131 g\u00fcnl\u0259r \u00fc\u00e7\u00fcn hesablanm\u0131r:<\/p>\n\n\n\n<p>i\u015f\u00e7inin \u0259m\u0259k qabiliyy\u0259tini m\u00fcv\u0259qq\u0259ti itirdiyi, h\u0259m\u00e7inin hamil\u0259liy\u0259 v\u0259 do\u011fu\u015fa g\u00f6r\u0259 m\u0259zuniyy\u0259td\u0259 oldu\u011fu g\u00fcnl\u0259r;<\/p>\n\n\n\n<p>i\u015f\u00e7inin qism\u0259n \u00f6d\u0259ni\u015fli sosial m\u0259zuniyy\u0259td\u0259 v\u0259 \u00f6d\u0259ni\u015fsiz m\u0259zuniyy\u0259td\u0259 oldu\u011fu g\u00fcnl\u0259r.<\/p>\n\n\n\n<p>\u0130\u015f\u00e7il\u0259rin kollektiv v\u0259 f\u0259rdi qaydada m\u00fckafatland\u0131r\u0131lmas\u0131, ayl\u0131q v\u0259zif\u0259 maa\u015flar\u0131na \u0259lav\u0259l\u0259rin verilm\u0259si v\u0259 onlara maddi yard\u0131m\u0131n g\u00f6st\u0259rilm\u0259si Nazirliyin \u0259mri il\u0259 r\u0259smil\u0259\u015fdirilir.<\/p>\n\n\n\n<p>B\u00fcdc\u0259d\u0259nk\u0259nar v\u0259saitl\u0259rin u\u00e7otu \u201cM\u00fchasibat u\u00e7otu haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131 Qanununun t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun olaraq h\u0259yata ke\u00e7irilir.<\/p>\n\n\n\n<p>B\u00fcdc\u0259d\u0259nk\u0259nar v\u0259saitd\u0259n istifad\u0259 olunmas\u0131na dair hesabatlar\u0131n haz\u0131rlanmas\u0131 v\u0259 t\u0259qdim edilm\u0259si \u018fsasnam\u0259y\u0259 uy\u011fun olaraq icra edilir.<\/p>\n\n\n\n<p>Bu Qaydaya \u0259sas\u0259n i\u015f\u00e7il\u0259r\u0259 \u00f6d\u0259nil\u0259n v\u0259saitd\u0259n g\u0259lir vergisi, m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta haqq\u0131, i\u015fsizlikd\u0259n s\u0131\u011forta haqq\u0131 v\u0259 icbari tibbi s\u0131\u011forta haqq\u0131 Az\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259sin\u0259, \u201cSosial s\u0131\u011forta haqq\u0131nda\u201d, \u201c\u0130\u015fsizlikd\u0259n s\u0131\u011forta haqq\u0131nda\u201d v\u0259 \u201cTibbi s\u0131\u011forta haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n qanunlar\u0131na uy\u011fun olaraq tutulur.<\/p>\n\n\n\n<p>B\u00fcdc\u0259d\u0259nk\u0259nar v\u0259saitin istifad\u0259 olunmas\u0131 il\u0259 ba\u011fl\u0131 dig\u0259r m\u0259s\u0259l\u0259l\u0259r \u018fsasnam\u0259y\u0259 uy\u011fun olaraq h\u0259yata ke\u00e7irilir.<\/p>\n\n\n\n<p>B\u00fcdc\u0259d\u0259nk\u0259nar v\u0259saitd\u0259n t\u0259yinat\u0131 \u00fczr\u0259 istifad\u0259 edilm\u0259m\u0259sin\u0259 g\u00f6r\u0259 v\u0259zif\u0259li \u015f\u0259xsl\u0259r Az\u0259rbaycan Respublikas\u0131n\u0131n Cinay\u0259t M\u0259c\u0259ll\u0259sin\u0259 v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n \u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq m\u0259suliyy\u0259t da\u015f\u0131y\u0131rlar.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u201cD\u00f6vl\u0259t r\u00fcsumu haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131 Qanununun 4.3-3-c\u00fc madd\u0259sinin ikinci c\u00fcml\u0259sin\u0259 uy\u011fun olaraq, Az\u0259rbaycan Respublikas\u0131 Maliyy\u0259 Nazirliyinin i\u015f\u00e7il\u0259rinin sosial m\u00fcdafi\u0259sinin g\u00fccl\u0259ndirilm\u0259si&hellip;<\/p>\n","protected":false},"author":2,"featured_media":187908,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[23,47,2,5],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts\/187907"}],"collection":[{"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=187907"}],"version-history":[{"count":1,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts\/187907\/revisions"}],"predecessor-version":[{"id":187909,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts\/187907\/revisions\/187909"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/media\/187908"}],"wp:attachment":[{"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=187907"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=187907"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=187907"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}