{"id":191653,"date":"2025-07-21T17:31:11","date_gmt":"2025-07-21T13:31:11","guid":{"rendered":"https:\/\/hakimiyyet.info.az\/?p=191653"},"modified":"2025-07-22T02:25:36","modified_gmt":"2025-07-21T22:25:36","slug":"az%c9%99rbaycan-respublikasinin-vergi-m%c9%99c%c9%99ll%c9%99sind%c9%99-v%c9%99-huquqi-s%c9%99xsl%c9%99rin-dovl%c9%99t-qeydiyyati-v%c9%99-dovl%c9%99t-reyestri-haqqinda-az%c9%99rbaycan","status":"publish","type":"post","link":"https:\/\/hakimiyyet.info.az\/?p=191653","title":{"rendered":"Az\u0259rbaycan Respublikas\u0131n\u0131n Qanunu"},"content":{"rendered":"\n

Az\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259sind\u0259 v\u0259 \u201cH\u00fcquqi \u015f\u0259xsl\u0259rin d\u00f6vl\u0259t qeydiyyat\u0131 v\u0259 d\u00f6vl\u0259t reyestri haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununda d\u0259yi\u015fiklik edilm\u0259si bar\u0259d\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Qanun<\/em><\/strong>u<\/p>\n\n\n\n

Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisi Az\u0259rbaycan Respublikas\u0131 Konstitusiyas\u0131n\u0131n 94-c\u00fc madd\u0259sinin I hiss\u0259sinin 1-ci, 10-cu v\u0259 15-ci b\u0259ndl\u0259rini r\u0259hb\u0259r tutaraq q\u0259rara al\u0131r:<\/p>\n\n\n\n

Madd\u0259 1. Az\u0259rbaycan Respublikas\u0131 Vergi M\u0259c\u0259ll\u0259sinin (Az\u0259rbaycan Respublikas\u0131n\u0131n Qanunvericilik Toplusu, 2000, \u2116 8 (I kitab), madd\u0259 583 (Cild I); 2024, \u2116 2, madd\u0259 138, \u2116 4, madd\u0259 365, \u2116 5 (I kitab), madd\u0259 498, \u2116 6 (I kitab), madd\u0259l\u0259r 630, 638, \u2116 7, madd\u0259 747, \u2116 8, madd\u0259l\u0259r 932, 933, 934, \u2116 10, madd\u0259 1118, \u2116 11, madd\u0259 1182, \u2116 12 (I kitab), madd\u0259 1282 (II kitab), madd\u0259 1345; 2025, \u2116 2, madd\u0259 96, \u2116 3, madd\u0259 214; Az\u0259rbaycan Respublikas\u0131n\u0131n 2025-ci il 28 fevral tarixli 144-VIIQD n\u00f6mr\u0259li, 18 mart tarixli 158-VIIQD, 161-VIIQD n\u00f6mr\u0259li, 11 aprel tarixli 172-VIIQD, 175-VIIQD n\u00f6mr\u0259li, 1 may tarixli 190-VIIQD v\u0259 192-VIIQD n\u00f6mr\u0259li qanunlar\u0131) 34.3-c\u00fc madd\u0259sind\u0259 a\u015fa\u011f\u0131dak\u0131 d\u0259yi\u015fiklikl\u0259r edilsin:<\/p>\n\n\n\n

1.1. birinci abzas\u0131n birinci c\u00fcml\u0259sind\u0259 v\u0259 ikinci abzasda \u201c40\u201d r\u0259q\u0259ml\u0259ri \u201c15\u201d r\u0259q\u0259ml\u0259ri il\u0259 \u0259v\u0259z edilsin;<\/p>\n\n\n\n

1.2. a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda \u00fc\u00e7\u00fcnc\u00fc abzas \u0259lav\u0259 edilsin:<\/p>\n\n\n\n

\u201cH\u00fcquqi \u015f\u0259xs yaratmadan sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan fiziki \u015f\u0259xs m\u00fcflis elan olundu\u011fu m\u0259qamdan v\u0259 iflas prosesin\u0259 xitam verildiyi tarixd\u0259n 15 g\u00fcn m\u00fcdd\u0259tind\u0259 bu bar\u0259d\u0259 vergi orqan\u0131na m\u0259lumat verm\u0259lidir.\u201d.<\/p>\n\n\n\n

Madd\u0259 2. \u201cH\u00fcquqi \u015f\u0259xsl\u0259rin d\u00f6vl\u0259t qeydiyyat\u0131 v\u0259 d\u00f6vl\u0259t reyestri haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununda (Az\u0259rbaycan Respublikas\u0131n\u0131n Qanunvericilik Toplusu, 2004, \u2116 1, madd\u0259 8 (Cild I); 2024, \u2116 7, madd\u0259 743, \u2116 12 (I kitab), madd\u0259 1281; 2025, \u2116 1, madd\u0259 16; Az\u0259rbaycan Respublikas\u0131n\u0131n 2025-ci il 18 mart tarixli 161-VIIQD n\u00f6mr\u0259li v\u0259 11 aprel tarixli 175-VIIQD n\u00f6mr\u0259li qanunlar\u0131) a\u015fa\u011f\u0131dak\u0131 d\u0259yi\u015fiklikl\u0259r edilsin:<\/p>\n\n\n\n

2.1. 9.2-ci madd\u0259nin birinci c\u00fcml\u0259sind\u0259 \u201c40\u201d r\u0259q\u0259ml\u0259ri \u201c15\u201d r\u0259q\u0259ml\u0259ri il\u0259 \u0259v\u0259z edilsin;<\/p>\n\n\n\n

2.2. a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 9-2-ci madd\u0259 \u0259lav\u0259 edilsin:<\/p>\n\n\n\n

\u201cMadd\u0259 9-2. H\u00fcquqi \u015f\u0259xsin iflas prosesind\u0259 olmas\u0131n\u0131n d\u00f6vl\u0259t qeydiyyat\u0131na al\u0131nmas\u0131<\/p>\n\n\n\n

9-2.1. H\u00fcquqi \u015f\u0259xsin iflas prosesind\u0259 olmas\u0131 d\u00f6vl\u0259t qeydiyyat\u0131na al\u0131nmal\u0131d\u0131r. Banklar\u0131n m\u00fcflisl\u0259\u015fm\u0259 v\u0259 iflas prosesind\u0259 olmas\u0131 \u201cBanklar haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununun t\u0259l\u0259bl\u0259ri n\u0259z\u0259r\u0259 al\u0131nmaqla d\u00f6vl\u0259t qeydiyyat\u0131na al\u0131n\u0131r.<\/p>\n\n\n\n

9-2.2. H\u00fcquqi \u015f\u0259xsd\u0259 iflas prosesi m\u0259hk\u0259m\u0259nin i\u015ftirak\u0131 olmadan ba\u015fland\u0131\u011f\u0131 halda, borclunun iflas prosesinin ba\u015flanmas\u0131 bar\u0259d\u0259 q\u0259rar\u0131n\u0131n q\u0259bul olundu\u011fu tarixd\u0259n, iflas prosesi m\u0259hk\u0259m\u0259 qaydas\u0131nda ba\u015fland\u0131\u011f\u0131 halda is\u0259 borclunun \u0259riz\u0259sinin m\u0259hk\u0259m\u0259 t\u0259r\u0259find\u0259n q\u0259bul edildiyi tarixd\u0259n v\u0259 ya kreditorun \u0259riz\u0259si \u0259sas\u0131nda borclunun m\u00fcflis elan olunmas\u0131 haqq\u0131nda m\u0259hk\u0259m\u0259 q\u0259rar\u0131n\u0131n qanuni q\u00fcvv\u0259y\u0259 minm\u0259si tarixind\u0259n 15 g\u00fcnd\u0259n gec olmayaraq, \u0259riz\u0259 il\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqana (quruma) m\u00fcraci\u0259t edilm\u0259lidir. \u018friz\u0259d\u0259 ba\u015f vermi\u015f d\u0259yi\u015fiklik g\u00f6st\u0259rilm\u0259li, iflas prosesinin ba\u015flanmas\u0131 bar\u0259d\u0259 borclunun q\u0259rar\u0131 v\u0259 yaxud m\u00fcflis elan olunma bar\u0259d\u0259 m\u0259hk\u0259m\u0259nin qanuni q\u00fcvv\u0259y\u0259 minmi\u015f q\u0259rar\u0131 v\u0259 m\u00f6h\u00fcr t\u0259qdim olunmal\u0131d\u0131r. D\u0259yi\u015fiklik bu Qanunun 11.3.1-ci v\u0259 11.3.1-1-ci madd\u0259l\u0259rinin t\u0259l\u0259bl\u0259rin\u0259 zidd olmad\u0131qda, bu Qanunun 9.2-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f m\u00fcdd\u0259td\u0259 qeydiyyata al\u0131n\u0131r.<\/p>\n\n\n\n

9-2.3. H\u00fcquqi \u015f\u0259xsd\u0259 ba\u015flam\u0131\u015f iflas prosesi onun l\u0259\u011fvi il\u0259 yekunla\u015fmad\u0131qda, iflas prosesin\u0259 xitam verilm\u0259 tarixind\u0259n 15 g\u00fcn m\u00fcdd\u0259tind\u0259 m\u00fcvafiq \u0259riz\u0259, bu proses\u0259 xitam verilm\u0259si bar\u0259d\u0259 q\u0259rar v\u0259 \u00fcz\u0259rind\u0259 \u201ciflas prosesind\u0259 olan\u201d yaz\u0131lm\u0131\u015f m\u00f6h\u00fcr t\u0259qdim olunmaqla, h\u0259min fakt bu Qanunun 9-2.2-ci madd\u0259sin\u0259 uy\u011fun olaraq qeydiyyata al\u0131n\u0131r.\u201d;<\/p>\n\n\n\n

2.3. 11.4-1-ci madd\u0259nin birinci c\u00fcml\u0259sin\u0259 \u201cd\u0259yi\u015fdirilm\u0259si\u201d s\u00f6z\u00fcnd\u0259n sonra \u201cv\u0259 ya h\u00fcquqi \u015f\u0259xsin iflas prosesind\u0259 olmas\u0131\u201d s\u00f6zl\u0259ri \u0259lav\u0259 edilsin;<\/p>\n\n\n\n

2.4. 12.8.1-ci madd\u0259y\u0259 \u201cl\u0259\u011fv edilm\u0259si\u201d s\u00f6zl\u0259rind\u0259n sonra \u201cv\u0259 h\u00fcquqi \u015f\u0259xsin iflas prosesind\u0259 olmas\u0131\u201d s\u00f6zl\u0259ri \u0259lav\u0259 edilsin;<\/p>\n\n\n\n

2.5. 14.1.9-cu madd\u0259y\u0259 \u201cl\u0259\u011fvetm\u0259\u201d s\u00f6z\u00fcnd\u0259n sonra \u201cv\u0259 ya iflas\u201d s\u00f6zl\u0259ri \u0259lav\u0259 edilsin;<\/p>\n\n\n\n

2.6. 16-c\u0131 madd\u0259 \u00fczr\u0259:<\/p>\n\n\n\n

2.6.1. a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 16.2-1-ci madd\u0259 \u0259lav\u0259 edilsin:<\/p>\n\n\n\n

\u201c16.2-1. H\u00fcquqi \u015f\u0259xs m\u00fcflis olmas\u0131 n\u0259tic\u0259sind\u0259 l\u0259\u011fv edildikd\u0259, \u0259mlak inzibat\u00e7\u0131s\u0131 qurumun l\u0259\u011fv edilm\u0259si bar\u0259d\u0259 m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 qanuni q\u00fcvv\u0259y\u0259 mindikd\u0259n sonra 10 g\u00fcn m\u00fcdd\u0259tind\u0259 bu Qanunun 16.1-1.1-ci, 16.2.3-c\u00fc v\u0259 16.2.3-1-ci madd\u0259l\u0259rind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f s\u0259n\u0259dl\u0259rl\u0259 v\u0259 bu Qanunun 16.2.4-c\u00fc madd\u0259sin\u0259 uy\u011fun olaraq, s\u0259hmdar c\u0259miyy\u0259tl\u0259rin\u0259 m\u00fcnasib\u0259td\u0259 Az\u0259rbaycan Respublikas\u0131 M\u0259rk\u0259zi Bank\u0131n\u0131n aray\u0131\u015f\u0131 il\u0259 birlikd\u0259 \u00fcz\u0259rind\u0259 \u201ciflas prosesind\u0259 olan\u201d yaz\u0131lm\u0131\u015f m\u00f6h\u00fcr\u00fc m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqana (quruma) t\u0259qdim etm\u0259lidir.\u201d;<\/p>\n\n\n\n

2.6.2. 16.3-c\u00fc madd\u0259y\u0259 \u201ct\u0259r\u0259find\u0259n\u201d s\u00f6z\u00fcnd\u0259n \u0259vv\u0259l \u201cv\u0259 ya \u0259mlak inzibat\u00e7\u0131s\u0131\u201d s\u00f6zl\u0259ri \u0259lav\u0259 edilsin.<\/p>\n\n\n\n

\u0130lham \u018fliyev<\/strong><\/p>\n\n\n\n

Az\u0259rbaycan Respublikas\u0131n\u0131n Prezidenti<\/p>\n\n\n\n

Bak\u0131 \u015f\u0259h\u0259ri, 21 iyun 2025-ci il<\/p>\n","protected":false},"excerpt":{"rendered":"

Az\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259sind\u0259 v\u0259 \u201cH\u00fcquqi \u015f\u0259xsl\u0259rin d\u00f6vl\u0259t qeydiyyat\u0131 v\u0259 d\u00f6vl\u0259t reyestri haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununda d\u0259yi\u015fiklik edilm\u0259si bar\u0259d\u0259 Az\u0259rbaycan…<\/p>\n","protected":false},"author":2,"featured_media":191659,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[23,3,5],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts\/191653"}],"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=191653"}],"version-history":[{"count":2,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts\/191653\/revisions"}],"predecessor-version":[{"id":191656,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts\/191653\/revisions\/191656"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/media\/191659"}],"wp:attachment":[{"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=191653"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=191653"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=191653"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}