{"id":3733,"date":"2019-02-12T12:48:09","date_gmt":"2019-02-12T08:48:09","guid":{"rendered":"http:\/\/yusif.az\/main\/?p=3733"},"modified":"2019-05-30T19:39:46","modified_gmt":"2019-05-30T15:39:46","slug":"vergi-qanunvericiliyin%c9%99-aid-testl%c9%99r-v%c9%99-cavabi","status":"publish","type":"post","link":"https:\/\/yusif.az\/main\/?p=3733","title":{"rendered":"Vergi Qanunvericiliyin\u0259 aid Testl\u0259r v\u0259 Cavab\u0131"},"content":{"rendered":"<blockquote>\n<h3 style=\"text-align: center;\"><span style=\"color: #ff0000;\">Vergi Qanunvericiliyin\u0259 aid Testl\u0259r<\/span><\/h3>\n<h3><strong>F\u018fSIL I<\/strong><\/h3>\n<p>#1<\/p>\n<p>Vergi \u00f6d\u0259yicisinin \u0259sas [vergini \u00f6d\u0259m\u0259k] v\u0259zif\u0259si hans\u0131 qanunvericilik s\u0259n\u0259di il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015fdir?<\/p>\n<p>A) Az\u0259rbaycan Respublikas\u0131n\u0131n M\u00fclki M\u0259c\u0259ll\u0259si<\/p>\n<p>B) Az\u0259rbaycan Respublikas\u0131n\u0131n \u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259si<\/p>\n<p>C) Az\u0259rbaycan Respublikas\u0131n\u0131n Cinay\u0259t M\u0259c\u0259ll\u0259si<\/p>\n<p>D) Az\u0259rbaycan Respublikas\u0131n\u0131n Konstitusiyas\u0131<\/p>\n<p>#2<\/p>\n<p>Vergi qanunvericiliyinin pozulmas\u0131na g\u00f6r\u0259 maliyy\u0259 sanksiyalar\u0131n\u0131n t\u0259tbiqi Az\u0259rbaycan Respublikas\u0131n\u0131n hans\u0131 qanunvericilik akt\u0131 il\u0259 m\u00fc\u0259yy\u0259n edilir?<\/p>\n<p>A) Az\u0259rbaycan Respublikas\u0131n\u0131n Konstitusiyas\u0131 il\u0259<\/p>\n<p>B) Vergi M\u0259c\u0259ll\u0259si il\u0259<\/p>\n<p>C) M\u00fclki M\u0259c\u0259ll\u0259 il\u0259<\/p>\n<p>D) \u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259si il\u0259<\/p>\n<p>#3<\/p>\n<p>Vergi \u00f6d\u0259yicil\u0259rinin v\u0259 d\u00f6vl\u0259t vergi orqanlar\u0131n\u0131n v\u0259zif\u0259l\u0259ri, vergi n\u0259zar\u0259tinin forma v\u0259 metodlar\u0131, vergi qanunvericiliyinin pozulmas\u0131na g\u00f6r\u0259 m\u0259suliyy\u0259t, d\u00f6vl\u0259t vergi orqanlar\u0131n\u0131n v\u0259 onlar\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin h\u0259r\u0259k\u0259tl\u0259rind\u0259n [h\u0259r\u0259k\u0259tsizliyind\u0259n] \u015fikay\u0259t edilm\u0259si qaydalar\u0131 hans\u0131 qanunvericilik akt\u0131 il\u0259 m\u00fc\u0259yy\u0259n edilir?<\/p>\n<p>A) Az\u0259rbaycan Respublikas\u0131n\u0131n \u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259si<\/p>\n<p>B) Az\u0259rbaycan Respublikas\u0131n\u0131n Konstitusiyas\u0131<\/p>\n<p>C) Az\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259si<\/p>\n<p>D) Az\u0259rbaycan Respublikas\u0131n\u0131n M\u00fclki M\u0259c\u0259ll\u0259si<\/p>\n<p>#4<\/p>\n<p>Nax\u00e7\u0131van Muxtar Respublikas\u0131nda v\u0259 b\u0259l\u0259diyy\u0259l\u0259rd\u0259 vergitutman\u0131n \u00fcmumi \u0259saslar\u0131 v\u0259 vergil\u0259r Az\u0259rbaycan Respublikas\u0131n\u0131n hans\u0131 qanunvericilik akt\u0131 il\u0259 m\u00fc\u0259yy\u0259n edilir?<\/p>\n<p>A) Az\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259si il\u0259<\/p>\n<p>B) B\u0259l\u0259diyy\u0259l\u0259r haqq\u0131nda qanunla<\/p>\n<p>C) Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259si il\u0259<\/p>\n<p>D) Az\u0259rbaycan Respublikas\u0131n\u0131n Konstitusiyas\u0131 il\u0259<\/p>\n<p>#5<\/p>\n<p>Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n anlay\u0131\u015flar v\u0259 qaydalar vergitutma m\u0259qs\u0259di il\u0259 m\u00fc\u0259yy\u0259n edilir v\u0259<\/p>\n<p>A) m\u00fcst\u0259sna olaraq Vergi M\u0259c\u0259ll\u0259si v\u0259 onun \u0259sas\u0131nda q\u0259bul edilmi\u015f dig\u0259r normativ h\u00fcquqi aktlar il\u0259 t\u0259nziml\u0259n\u0259n vergitutma v\u0259 vergi n\u0259zar\u0259ti il\u0259 ba\u011fl\u0131 m\u00fcnasib\u0259tl\u0259r h\u00fcdudlar\u0131nda t\u0259tbiq edilir<\/p>\n<p>B) m\u00fcst\u0259sna olaraq Vergi M\u0259c\u0259ll\u0259si il\u0259 t\u0259nziml\u0259n\u0259n vergitutma v\u0259 vergi n\u0259zar\u0259ti il\u0259 ba\u011fl\u0131 m\u00fcnasib\u0259tl\u0259r h\u00fcdudlar\u0131nda t\u0259tbiq edilir<\/p>\n<p>C) m\u00fcst\u0259sna olaraq Vergi M\u0259c\u0259ll\u0259si \u0259sas\u0131nda q\u0259bul edilmi\u015f normativ h\u00fcquqi aktlar il\u0259 t\u0259nziml\u0259n\u0259n yaln\u0131z vergitutma il\u0259 ba\u011fl\u0131 m\u00fcnasib\u0259tl\u0259r h\u00fcdudlar\u0131nda t\u0259tbiq edilir<\/p>\n<p>D) m\u00fcst\u0259sna olaraq Vergi M\u0259c\u0259ll\u0259si v\u0259 onun \u0259sas\u0131nda q\u0259bul edilmi\u015f dig\u0259r normativ h\u00fcquqi aktlar il\u0259 t\u0259nziml\u0259n\u0259n yaln\u0131z vergi n\u0259zar\u0259ti il\u0259 ba\u011fl\u0131 m\u00fcnasib\u0259tl\u0259r h\u00fcdudlar\u0131nda t\u0259tbiq edilir<\/p>\n<p>5-1<\/p>\n<p>Vergi M\u0259c\u0259ll\u0259sinin vergitutman\u0131n \u00fcmumi \u0259saslar\u0131, vergil\u0259rin \u00f6d\u0259nilm\u0259si qaydalar\u0131 (\u00f6d\u0259nilm\u0259si m\u0259nb\u0259l\u0259ri istisna olmaqla), vergi \u00f6d\u0259yicil\u0259rinin v\u0259 d\u00f6vl\u0259t vergi orqanlar\u0131n\u0131n, habel\u0259 vergi m\u00fcnasib\u0259tl\u0259rinin dig\u0259r i\u015ftirak\u00e7\u0131lar\u0131n\u0131n vergitutma m\u0259s\u0259l\u0259l\u0259ri il\u0259 ba\u011fl\u0131 h\u00fcquq v\u0259 v\u0259zif\u0259l\u0259ri, vergi n\u0259zar\u0259tinin forma v\u0259 metodlar\u0131, vergi qanunvericiliyinin pozulmas\u0131na g\u00f6r\u0259 m\u0259suliyy\u0259t, d\u00f6vl\u0259t vergi orqanlar\u0131n\u0131n v\u0259 onlar\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin h\u0259r\u0259k\u0259tl\u0259rind\u0259n (h\u0259r\u0259k\u0259tsizliyind\u0259n) \u015fikay\u0259t edilm\u0259si qaydalar\u0131 il\u0259 ba\u011fl\u0131 m\u00fcdd\u0259alar\u0131 daha hans\u0131 m\u00fcnasib\u0259td\u0259 d\u0259 t\u0259tbiq olunur.\u201d;<\/p>\n<ol>\n<li>M\u00fclki h\u00fcquqi m\u00fcnasib\u0259tl\u0259rd\u0259<\/li>\n<li>m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta haqq\u0131 v\u0259 i\u015fsizlikd\u0259n s\u0131\u011forta haqq\u0131na m\u00fcnasib\u0259td\u0259<\/li>\n<li>\u0259m\u0259k M\u0259c\u0259ll\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan m\u00fcnasib\u0259td\u0259<\/li>\n<li>d\u00f6vl\u0259t miqrasiya xidm\u0259ti m\u00fcnasib\u0259td\u0259<\/li>\n<\/ol>\n<p>#6<\/p>\n<p>Az\u0259rbaycan Respublikas\u0131n\u0131n vergi qanunvericiliyi hans\u0131 qanunvericilik aktlar\u0131ndan ibar\u0259tdir?<\/p>\n<p>A)Vergi M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq q\u0259bul edilmi\u015f Az\u0259rbaycan Respublikas\u0131n\u0131n qanunvericilik aktlar\u0131ndan ibar\u0259tdir<\/p>\n<p>B) Az\u0259rbaycan Respublikas\u0131n\u0131n Konstitusiyas\u0131ndan, Vergi M\u0259c\u0259ll\u0259sind\u0259n v\u0259 onlara uy\u011fun olaraq q\u0259bul edilmi\u015f Az\u0259rbaycan Respublikas\u0131n\u0131n qanunvericilik aktlar\u0131ndan ibar\u0259tdir<\/p>\n<p>C) Az\u0259rbaycan Respublikas\u0131n\u0131n Konstitusiyas\u0131ndan v\u0259 Vergi M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq q\u0259bul edilmi\u015f Az\u0259rbaycan Respublikas\u0131n\u0131n qanunvericilik aktlar\u0131ndan ibar\u0259tdir<\/p>\n<p>D) Az\u0259rbaycan Respublikas\u0131n\u0131n Konstitusiyas\u0131ndan, Vergi v\u0259 G\u00f6mr\u00fck M\u0259c\u0259ll\u0259l\u0259rind\u0259n v\u0259 onlara uy\u011fun olaraq q\u0259bul edilmi\u015f Az\u0259rbaycan Respublikas\u0131n\u0131n qanunvericilik aktlar\u0131ndan ibar\u0259tdir<\/p>\n<p>#7<\/p>\n<p>Vergi M\u0259c\u0259ll\u0259sinin \u0259sas\u0131nda v\u0259 ya onun icras\u0131 m\u0259qs\u0259di il\u0259 q\u0259bul edilmi\u015f normativ h\u00fcquqi aktlar Vergi M\u0259c\u0259ll\u0259sinin m\u00fcdd\u0259alar\u0131na<\/p>\n<p>A) uy\u011fun olmaya bil\u0259r<\/p>\n<p>B) zidd ola bil\u0259r<\/p>\n<p>C) zidd olmamal\u0131d\u0131r<\/p>\n<p>D) m\u00fcvafiq olmal\u0131d\u0131r<\/p>\n<p>#8<\/p>\n<p>Vergi qanunvericiliyi aktlar\u0131 il\u0259 dig\u0259r sah\u0259 qanunvericilik aktlar\u0131 aras\u0131nda Vergi M\u0259c\u0259ll\u0259sinin 2.7-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan hallar istisna olmaqla vergitutma v\u0259 vergi n\u0259zar\u0259ti m\u0259s\u0259l\u0259l\u0259ri \u00fczr\u0259 ziddiyy\u0259t yarand\u0131qda hans\u0131 qanunvericilik aktlar\u0131 t\u0259tbiq edilir?<\/p>\n<p>A) dig\u0259r sah\u0259 qanunvericilik aktlar\u0131 t\u0259tbiq edilir<\/p>\n<p>B) vergi qanunvericiliyinin aktlar\u0131 t\u0259tbiq edilir<\/p>\n<p>C) h\u0259m dig\u0259r sah\u0259 qanunvericilik aktlar\u0131, h\u0259m d\u0259 vergi qanunvericiliyinin aktlar\u0131 t\u0259tbiq edil\u0259 bil\u0259r<\/p>\n<p>D) bu vergi orqan\u0131n\u0131n q\u0259rar\u0131ndan as\u0131l\u0131d\u0131r<\/p>\n<p>#9<\/p>\n<p>Az\u0259rbaycan Respublikas\u0131n\u0131n vergi qanunvericiliyind\u0259n ba\u015fqa hans\u0131 dig\u0259r qanunvericilik aktlar\u0131na vergitutma v\u0259 vergi n\u0259zar\u0259ti m\u0259s\u0259l\u0259l\u0259ri daxil edil\u0259 bil\u0259r?<\/p>\n<p>A) Az\u0259rbaycan Respublikas\u0131n\u0131n M\u00fclki M\u0259c\u0259ll\u0259sin\u0259<\/p>\n<p>B) Az\u0259rbaycan Respublikas\u0131n\u0131n \u018fm\u0259k M\u0259c\u0259ll\u0259sin\u0259 v\u0259 Torpaq M\u0259c\u0259ll\u0259sin\u0259<\/p>\n<p>C) \u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259sin\u0259, Cinay\u0259t M\u0259c\u0259ll\u0259sin\u0259, m\u00fcflisl\u0259\u015fm\u0259 v\u0259 iflas haqq\u0131nda qanunvericiliy\u0259, b\u00fcdc\u0259 qanunvericiliyin\u0259, vergil\u0259r \u00fczr\u0259 d\u00f6vl\u0259t t\u0259minatlar\u0131n\u0131n verilm\u0259si il\u0259 ba\u011fl\u0131 m\u00fcdd\u0259alara, hasilat\u0131n pay b\u00f6lg\u00fcs\u00fc haqq\u0131nda, \u0259sas boru k\u0259m\u0259ri haqq\u0131nda v\u0259 dig\u0259r bu q\u0259bild\u0259n olan sazi\u015fl\u0259rd\u0259 n\u0259z\u0259rd\u0259 tutulan m\u00fcdd\u0259alara<\/p>\n<p>D) Az\u0259rbaycan Respublikas\u0131n\u0131n G\u00f6mr\u00fck M\u0259c\u0259ll\u0259sin\u0259, Az\u0259rbaycan Respublikas\u0131n\u0131n M\u00fclki M\u0259c\u0259ll\u0259sin\u0259 v\u0259 Veteranlar haqq\u0131nda Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununa<\/p>\n<p>#10<\/p>\n<p>Vergi azadolmalar\u0131n\u0131n v\u0259 g\u00fcz\u0259\u015ftl\u0259rinin verilm\u0259si il\u0259 ba\u011fl\u0131 m\u00fcdd\u0259alar hans\u0131 qanunvericilikl\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fdirilir.<\/p>\n<ol>\n<li>yaln\u0131z Vergi M\u0259c\u0259ll\u0259si il\u0259<\/li>\n<li>Vergi M\u0259c\u0259ll\u0259si v\u0259 \u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259si il\u0259<\/li>\n<li>M\u00fcflisl\u0259\u015fm\u0259 v\u0259 iflas haqq\u0131nda qanunvericiliy\u0259, b\u00fcdc\u0259 qanunvericiliyi il\u0259<\/li>\n<li>Vergi M\u0259c\u0259ll\u0259si v\u0259 Torpaq M\u0259c\u0259ll\u0259si il\u0259<\/li>\n<\/ol>\n<p>#11<\/p>\n<p>Vergi M\u0259c\u0259ll\u0259sind\u0259n ba\u015fqa dig\u0259r hans\u0131 normativ h\u00fcquqi aktlarda vergi azadolmalar\u0131 v\u0259 g\u00fcz\u0259\u015ftl\u0259ri il\u0259 ba\u011fl\u0131 m\u00fcdd\u0259alar n\u0259z\u0259rd\u0259 tutula bil\u0259r?<\/p>\n<ol>\n<li>Dig\u0259r normativ h\u00fcquqi aktlarda vergi azadolmalar\u0131 v\u0259 g\u00fcz\u0259\u015ftl\u0259ri n\u0259z\u0259rd\u0259 tutula bilm\u0259z<\/li>\n<li>\u0130nzibati X\u0259talar v\u0259 Cinay\u0259t M\u0259c\u0259ll\u0259sind\u0259 vergi azadolmalar\u0131 v\u0259 g\u00fcz\u0259\u015ftl\u0259ri n\u0259z\u0259rd\u0259 tutula bil\u0259r<\/li>\n<li>M\u00fcflisl\u0259\u015fm\u0259 v\u0259 iflas haqq\u0131nda qanunvericilikd\u0259 vergi azadolmalar\u0131 v\u0259 g\u00fcz\u0259\u015ftl\u0259ri n\u0259z\u0259rd\u0259 tutula bil\u0259r<\/li>\n<li>B\u00fcdc\u0259 qanunvericiliyind\u0259 vergi azadolmalar\u0131 v\u0259 g\u00fcz\u0259\u015ftl\u0259ri n\u0259z\u0259rd\u0259 tutula bil\u0259r<\/li>\n<\/ol>\n<p>#12<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 istisna olmaqla, vergi qanunvericiliyind\u0259n ba\u015fqa dig\u0259r qanunvericilik aktlar\u0131na vergitutma v\u0259 vergi n\u0259zar\u0259ti m\u0259s\u0259l\u0259l\u0259ri daxil edil\u0259 bilm\u0259z?<\/p>\n<p>A) \u018fm\u0259k M\u0259c\u0259ll\u0259si<\/p>\n<p>B) M\u00fclki M\u0259c\u0259ll\u0259<\/p>\n<p>C) b\u00fcdc\u0259 qanunvericiliyind\u0259 vergil\u0259rl\u0259 ba\u011fl\u0131 m\u00fcdd\u0259alar<\/p>\n<p>D) Torpaq M\u0259c\u0259ll\u0259si<\/p>\n<p>#13<\/p>\n<p>Az\u0259rbaycan Respublikas\u0131n\u0131n t\u0259r\u0259fdar \u00e7\u0131xd\u0131\u011f\u0131 beyn\u0259lxalq m\u00fcqavil\u0259l\u0259rd\u0259 vergil\u0259r haqq\u0131nda Vergi M\u0259c\u0259ll\u0259si il\u0259 v\u0259 ona m\u00fcvafiq olaraq q\u0259bul edilmi\u015f normativ h\u00fcquqi aktlarla n\u0259z\u0259rd\u0259 tutulmu\u015f m\u00fcdd\u0259alardan f\u0259rqli m\u00fcdd\u0259alar m\u00fc\u0259yy\u0259n edildikd\u0259, hans\u0131 m\u00fcdd\u0259alar t\u0259tbiq edilir?<\/p>\n<p>A) M\u00fclki M\u0259c\u0259ll\u0259nin m\u00fcdd\u0259alar\u0131<\/p>\n<p>B) Vergi M\u0259c\u0259ll\u0259sinin m\u00fcdd\u0259alar\u0131<\/p>\n<p>C) Beyn\u0259lxalq m\u00fcqavil\u0259l\u0259rin m\u00fcdd\u0259alar\u0131<\/p>\n<p>D) Az\u0259rbaycan Respublikas\u0131n\u0131n M\u00fclki v\u0259 Vergi M\u0259c\u0259ll\u0259l\u0259rinin m\u00fcdd\u0259alar\u0131<\/p>\n<p>#14<\/p>\n<p>Hans\u0131 hallarda Az\u0259rbaycan Respublikas\u0131n\u0131n t\u0259r\u0259fdar \u00e7\u0131xd\u0131\u011f\u0131 beyn\u0259lxalq m\u00fcqavil\u0259l\u0259rd\u0259 vergil\u0259r haqq\u0131nda Vergi M\u0259c\u0259ll\u0259si il\u0259 v\u0259 ona m\u00fcvafiq olaraq q\u0259bul edilmi\u015f normativ h\u00fcquqi aktlarla n\u0259z\u0259rd\u0259 tutulmu\u015f m\u00fcdd\u0259alardan f\u0259rqli m\u00fcdd\u0259alar m\u00fc\u0259yy\u0259n edildikd\u0259, h\u0259min beyn\u0259lxalq m\u00fcqavil\u0259l\u0259rin m\u00fcdd\u0259alar\u0131 t\u0259tbiq edilmir?<\/p>\n<p>A) Az\u0259rbaycan Respublikas\u0131n\u0131n t\u0259r\u0259fdar \u00e7\u0131xd\u0131\u011f\u0131 ikiqat vergitutman\u0131n aradan qald\u0131r\u0131lmas\u0131 haqq\u0131nda beyn\u0259lxalq m\u00fcqavil\u0259 il\u0259 bu m\u00fcqavil\u0259 ba\u011flanan d\u00f6vl\u0259tin qeyri-rezidentin\u0259 veril\u0259n vergi g\u00fcz\u0259\u015ftl\u0259rin\u0259 v\u0259 \u00fcst\u00fcnl\u00fckl\u0259rin\u0259 m\u00fcnasib\u0259td\u0259, h\u0259min m\u00fcqavil\u0259 onu ba\u011flam\u0131\u015f d\u00f6vl\u0259tin rezidenti olan \u015f\u0259xs t\u0259r\u0259find\u0259n qeyd edil\u0259n g\u00fcz\u0259\u015ftl\u0259rin v\u0259 \u00fcst\u00fcnl\u00fckl\u0259rin al\u0131nmas\u0131 \u00fc\u00e7\u00fcn istifad\u0259 edilirs\u0259<\/p>\n<p>B) Az\u0259rbaycan Respublikas\u0131n\u0131n t\u0259r\u0259fdar \u00e7\u0131xd\u0131\u011f\u0131 ikiqat vergitutman\u0131n aradan qald\u0131r\u0131lmas\u0131 haqq\u0131nda beyn\u0259lxalq m\u00fcqavil\u0259 il\u0259 bu m\u00fcqavil\u0259 ba\u011flanan d\u00f6vl\u0259tin qeyri-rezidentin\u0259 veril\u0259n vergi g\u00fcz\u0259\u015ftl\u0259rin\u0259 v\u0259 \u00fcst\u00fcnl\u00fckl\u0259rin\u0259 m\u00fcnasib\u0259td\u0259, h\u0259min m\u00fcqavil\u0259 onu ba\u011flam\u0131\u015f d\u00f6vl\u0259tin rezidenti olmayan \u015f\u0259xs t\u0259r\u0259find\u0259n qeyd edil\u0259n g\u00fcz\u0259\u015ftl\u0259rin v\u0259 \u00fcst\u00fcnl\u00fckl\u0259rin al\u0131nmas\u0131 \u00fc\u00e7\u00fcn istifad\u0259 edilirs\u0259<\/p>\n<p>C) Az\u0259rbaycan Respublikas\u0131n\u0131n t\u0259r\u0259fdar \u00e7\u0131xd\u0131\u011f\u0131 ikiqat vergitutman\u0131n aradan qald\u0131r\u0131lmas\u0131 haqq\u0131nda beyn\u0259lxalq m\u00fcqavil\u0259 il\u0259 bu m\u00fcqavil\u0259 ba\u011flanan d\u00f6vl\u0259tin rezidentin\u0259 veril\u0259n vergi g\u00fcz\u0259\u015ftl\u0259rin\u0259 v\u0259 \u00fcst\u00fcnl\u00fckl\u0259rin\u0259 m\u00fcnasib\u0259td\u0259, h\u0259min m\u00fcqavil\u0259 onu ba\u011flam\u0131\u015f d\u00f6vl\u0259tin rezidenti olan \u015f\u0259xs t\u0259r\u0259find\u0259n qeyd edil\u0259n g\u00fcz\u0259\u015ftl\u0259rin v\u0259 \u00fcst\u00fcnl\u00fckl\u0259rin al\u0131nmas\u0131 \u00fc\u00e7\u00fcn istifad\u0259 edilirs\u0259<\/p>\n<p>D) Az\u0259rbaycan Respublikas\u0131n\u0131n t\u0259r\u0259fdar \u00e7\u0131xd\u0131\u011f\u0131 ikiqat vergitutman\u0131n aradan qald\u0131r\u0131lmas\u0131 haqq\u0131nda beyn\u0259lxalq m\u00fcqavil\u0259 il\u0259 bu m\u00fcqavil\u0259 ba\u011flanan d\u00f6vl\u0259tin rezidentin\u0259 veril\u0259n vergi g\u00fcz\u0259\u015ftl\u0259rin\u0259 v\u0259 \u00fcst\u00fcnl\u00fckl\u0259rin\u0259 m\u00fcnasib\u0259td\u0259, h\u0259min m\u00fcqavil\u0259 onu ba\u011flam\u0131\u015f d\u00f6vl\u0259tin rezidenti olmayan \u015f\u0259xs t\u0259r\u0259find\u0259n qeyd edil\u0259n g\u00fcz\u0259\u015ftl\u0259rin v\u0259 \u00fcst\u00fcnl\u00fckl\u0259rin al\u0131nmas\u0131 \u00fc\u00e7\u00fcn istifad\u0259 edilirs\u0259<\/p>\n<p>#15<\/p>\n<p>Vergi M\u0259c\u0259ll\u0259si q\u00fcvv\u0259y\u0259 min\u0259n\u0259d\u0259k v\u0259 ya o, q\u00fcvv\u0259y\u0259 mindikd\u0259n sonra qanunla t\u0259sdiq edilmi\u015f hasilat\u0131n pay b\u00f6lg\u00fcs\u00fc haqq\u0131nda, \u0259sas boru k\u0259m\u0259ri haqq\u0131nda v\u0259 dig\u0259r bu q\u0259bild\u0259n olan sazi\u015fl\u0259rd\u0259 v\u0259 qanunlarda, o c\u00fcml\u0259d\u0259n neft v\u0259 qaz haqq\u0131nda, ixrac m\u0259qs\u0259dli neft-qaz f\u0259aliyy\u0259ti v\u0259 x\u00fcsusi iqtisadi zonalar haqq\u0131nda qanunlarda Vergi M\u0259c\u0259ll\u0259sind\u0259 v\u0259 vergil\u0259r haqq\u0131nda dig\u0259r normativ h\u00fcquqi aktlarda n\u0259z\u0259rd\u0259 tutulmu\u015f m\u00fcdd\u0259alardan f\u0259rqli m\u00fcdd\u0259alar m\u00fc\u0259yy\u0259n edildikd\u0259, hans\u0131 m\u00fcdd\u0259alar t\u0259tbiq edilir?<\/p>\n<p>A) Yaln\u0131z sazi\u015fl\u0259rin m\u00fcdd\u0259alar\u0131<\/p>\n<p>B) Vergi M\u0259c\u0259ll\u0259sinin m\u00fcdd\u0259alar\u0131<\/p>\n<p>C) Sazi\u015fl\u0259rin v\u0259 ya qanunlar\u0131n m\u00fcdd\u0259alar\u0131<\/p>\n<p>D) Yaln\u0131z qanunlar\u0131n m\u00fcdd\u0259alar\u0131<\/p>\n<p>16<\/p>\n<p>N\u00f6vb\u0259ti ilin d\u00f6vl\u0259t b\u00fcdc\u0259si layih\u0259si \u00e7\u0259r\u00e7iv\u0259sind\u0259 vergi siyas\u0259ti, vergi inzibat\u00e7\u0131l\u0131\u011f\u0131 v\u0259 vergi d\u0259r\u0259c\u0259l\u0259rinin m\u00fc\u0259yy\u0259n edilm\u0259si il\u0259 ba\u011fl\u0131 Az\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259sin\u0259 d\u0259yi\u015fiklikl\u0259r edilm\u0259si z\u0259rur\u0259ti yarand\u0131qda h\u0259min qanun layih\u0259l\u0259ri m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131na n\u0259 vaxt t\u0259qdim edilir.<\/p>\n<p>A) cari ilin may ay\u0131n\u0131n 31-d\u0259k<\/p>\n<p>B) cari ilin may ay\u0131n\u0131n 1-d\u0259k<\/p>\n<p>C) cari ilin mart ay\u0131n\u0131n 1-d\u0259k<\/p>\n<p>D) cari ilin mart ay\u0131n\u0131n 31-d\u0259k<\/p>\n<p>#17<\/p>\n<p>N\u00f6vb\u0259ti ilin d\u00f6vl\u0259t b\u00fcdc\u0259si layih\u0259si \u00e7\u0259r\u00e7iv\u0259sind\u0259 vergi siyas\u0259ti, vergi inzibat\u00e7\u0131l\u0131\u011f\u0131 v\u0259 vergi d\u0259r\u0259c\u0259l\u0259rinin m\u00fc\u0259yy\u0259n edilm\u0259si il\u0259 ba\u011fl\u0131 Az\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259sin\u0259 d\u0259yi\u015fiklikl\u0259r edilm\u0259si z\u0259rur\u0259ti yarand\u0131qda h\u0259min qanun layih\u0259l\u0259ri Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisin\u0259 hans\u0131 m\u00fcdd\u0259t\u0259d\u0259k t\u0259qdim edilir?<\/p>\n<p>A) cari ilin may ay\u0131n\u0131n 20-d\u0259n gec olmayaraq<\/p>\n<p>B) cari ilin may ay\u0131n\u0131n 15-d\u0259n gec olmayaraq<\/p>\n<p>C) cari ilin aprel ay\u0131n\u0131n 20-d\u0259n gec olmayaraq<\/p>\n<p>D) cari ilin aprel ay\u0131n\u0131n 15-d\u0259n gec olmayaraq<\/p>\n<p>#18<\/p>\n<p>Vergil\u0259r haqq\u0131nda qanunvericilik vergitutman\u0131n hans\u0131 prinsipl\u0259rin\u0259 \u0259saslan\u0131r?<\/p>\n<p>A) \u00fcmumi, b\u0259rab\u0259r v\u0259 \u0259dal\u0259tli olmas\u0131na<\/p>\n<p>B) yaln\u0131z \u0259dal\u0259tli olmas\u0131na<\/p>\n<p>C) yaln\u0131z b\u0259rab\u0259r olmas\u0131na<\/p>\n<p>D) x\u00fcsusi, neytral v\u0259 \u0259dal\u0259tli olmas\u0131na<\/p>\n<p>#19<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 vergil\u0259rin m\u00fc\u0259yy\u0259n edilm\u0259sinin v\u0259 tutulmas\u0131n\u0131n \u0259saslar\u0131na aiddir?<\/p>\n<p>A) m\u00fclkiyy\u0259t formas\u0131ndan, fiziki \u015f\u0259xsl\u0259rin v\u0259t\u0259nda\u015fl\u0131\u011f\u0131ndan v\u0259 ya kapital\u0131n yerind\u0259n as\u0131l\u0131 olaraq vergil\u0259rin m\u00fcxt\u0259lif d\u0259r\u0259c\u0259l\u0259ri m\u00fc\u0259yy\u0259n edilm\u0259lidir<\/p>\n<p>B) vergil\u0259r iqtisadi c\u0259h\u0259td\u0259n \u0259sasland\u0131r\u0131lmal\u0131d\u0131r<\/p>\n<p>C) m\u00fclkiyy\u0259t formas\u0131ndan as\u0131l\u0131 olaraq vergi d\u0259r\u0259c\u0259l\u0259ri m\u00fcxt\u0259lif olmal\u0131d\u0131r<\/p>\n<p>D) vergil\u0259r siyasi, ideoloji, etnik v\u0259 dig\u0259r x\u00fcsusiyy\u0259tl\u0259r \u0259sas g\u00f6t\u00fcr\u00fclm\u0259kl\u0259 m\u00fc\u0259yy\u0259n edilm\u0259lidir<\/p>\n<p>#20<\/p>\n<p>Hans\u0131 vergil\u0259rin m\u00fc\u0259yy\u0259n edilm\u0259sin\u0259 yol verilmir?<\/p>\n<p>A) H\u0259r k\u0259sin Konstitusiya h\u00fcquqlar\u0131n\u0131n v\u0259 azadl\u0131qlar\u0131n\u0131n h\u0259yata ke\u00e7irilm\u0259sin\u0259 mane\u00e7ilik t\u00f6r\u0259d\u0259n vergil\u0259rin<\/p>\n<p>B) H\u0259r k\u0259sin Konstitusiya h\u00fcquqlar\u0131n\u0131n v\u0259 azadl\u0131qlar\u0131n\u0131n h\u0259yata ke\u00e7irilm\u0259sin\u0259 mane\u00e7ilik t\u00f6r\u0259tm\u0259y\u0259n vergil\u0259rin<\/p>\n<p>C) D\u00f6vl\u0259t b\u00fcdc\u0259sinin g\u0259lirl\u0259r hiss\u0259sinin t\u0259min olunmas\u0131nda x\u00fcsusi \u00e7\u0259kisi c\u00fczi olan vergil\u0259rin<\/p>\n<p>D) \u0130qtisadiyyat\u0131n vergi t\u0259nziml\u0259nm\u0259sind\u0259 \u0259h\u0259miyy\u0259tli rol oynamayan vergil\u0259rin<\/p>\n<p>#21<\/p>\n<p>Hans\u0131 vergil\u0259rin m\u00fc\u0259yy\u0259n edilm\u0259sin\u0259 yol verilmir?<\/p>\n<p>A) Az\u0259rbaycan Respublikas\u0131n\u0131n vahid iqtisadi m\u0259kan\u0131n\u0131 pozmayan [x\u00fcsusil\u0259, Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 mallar\u0131n [i\u015fl\u0259rin, xidm\u0259tl\u0259rin] v\u0259 pul v\u0259saitl\u0259rinin azad yerd\u0259yi\u015fm\u0259sini bilavasit\u0259 v\u0259 ya dolay\u0131s\u0131 il\u0259 m\u0259hdudla\u015fd\u0131rmayan v\u0259 ya dig\u0259r yolla vergi \u00f6d\u0259yicil\u0259rinin qanuni f\u0259aliyy\u0259tini m\u0259hdudla\u015fd\u0131rmayan, yaxud mane\u00e7ilik t\u00f6r\u0259tm\u0259y\u0259n] vergil\u0259rin<\/p>\n<p>B) Az\u0259rbaycan Respublikas\u0131n\u0131n vahid iqtisadi m\u0259kan\u0131n\u0131 pozan [x\u00fcsusil\u0259, Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 mallar\u0131n [i\u015fl\u0259rin, xidm\u0259tl\u0259rin] v\u0259 pul v\u0259saitl\u0259rinin azad yerd\u0259yi\u015fm\u0259sini bilavasit\u0259 v\u0259 ya dolay\u0131s\u0131 il\u0259 m\u0259hdudla\u015fd\u0131ran v\u0259 ya dig\u0259r yolla vergi \u00f6d\u0259yicil\u0259rinin qanuni f\u0259aliyy\u0259tini m\u0259hdudla\u015fd\u0131ran, yaxud mane\u00e7ilik t\u00f6r\u0259d\u0259n] vergil\u0259rin<\/p>\n<p>C) Az\u0259rbaycan Respublikas\u0131n\u0131n vahid co\u011frafi m\u0259kan\u0131n\u0131 pozan vergil\u0259rin<\/p>\n<p>D) Az\u0259rbaycan Respublikas\u0131n\u0131n vahid g\u00f6mr\u00fck m\u0259kan\u0131n\u0131 pozan [x\u00fcsusil\u0259, Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 mallar\u0131n [i\u015fl\u0259rin, xidm\u0259tl\u0259rin] v\u0259 pul v\u0259saitl\u0259rinin azad yerd\u0259yi\u015fm\u0259sini bilavasit\u0259 v\u0259 ya dolay\u0131s\u0131 il\u0259 m\u0259hdudla\u015fd\u0131ran v\u0259 ya dig\u0259r yolla vergi \u00f6d\u0259yicil\u0259rinin qanuni f\u0259aliyy\u0259tini m\u0259hdudla\u015fd\u0131ran, yaxud mane\u00e7ilik t\u00f6r\u0259d\u0259n] vergil\u0259rin<\/p>\n<p>#22<\/p>\n<p>Eyni n\u00f6v vergi bir vergitutma obyektind\u0259n ne\u00e7\u0259 d\u0259f\u0259 tutula bil\u0259r?<\/p>\n<p>A) bir d\u0259f\u0259d\u0259n \u00e7ox olmamaqla<\/p>\n<p>B) iki d\u0259f\u0259d\u0259n \u00e7ox olmamaqla<\/p>\n<p>C) \u00fc\u00e7 d\u0259f\u0259d\u0259n \u00e7ox olmamaqla<\/p>\n<p>D) ist\u0259nil\u0259n q\u0259d\u0259r<\/p>\n<p>#23<\/p>\n<p>M\u00fclkiyy\u0259t formas\u0131na, fiziki \u015f\u0259xsl\u0259rin v\u0259t\u0259nda\u015fl\u0131\u011f\u0131na v\u0259 kapital\u0131n yerin\u0259 g\u00f6r\u0259 vergi d\u0259r\u0259c\u0259l\u0259ri nec\u0259 m\u00fc\u0259yy\u0259n edilir?<\/p>\n<p>A) kapital\u0131n yerin\u0259 g\u00f6r\u0259 m\u00fcxt\u0259lif d\u0259r\u0259c\u0259l\u0259rl\u0259<\/p>\n<p>B) eyni d\u0259r\u0259c\u0259 il\u0259<\/p>\n<p>C) fiziki \u015f\u0259xsl\u0259rin v\u0259t\u0259nda\u015fl\u0131\u011f\u0131na g\u00f6r\u0259 m\u00fcxt\u0259lif d\u0259r\u0259c\u0259l\u0259rl\u0259<\/p>\n<p>D) m\u00fclkiyy\u0259t formas\u0131na g\u00f6r\u0259 m\u00fcxt\u0259lif d\u0259r\u0259c\u0259l\u0259rl\u0259<\/p>\n<p>#24<\/p>\n<p>Az\u0259rbaycan Respublikas\u0131na g\u0259tiril\u0259n mallar \u00fc\u00e7\u00fcn hans\u0131 amil n\u0259z\u0259r\u0259 al\u0131nmaqla v\u0259 hans\u0131 qanunvericilik akt\u0131na uy\u011fun olaraq m\u00fcxt\u0259lif g\u00f6mr\u00fck r\u00fcsumu d\u0259r\u0259c\u0259l\u0259rinin m\u00fc\u0259yy\u0259n edilm\u0259si m\u00fcmk\u00fcnd\u00fcr?<\/p>\n<p>A) h\u0259min mallar\u0131n hans\u0131 \u00f6lk\u0259d\u0259n g\u0259tirilm\u0259sind\u0259n as\u0131l\u0131 olmayaraq g\u00f6mr\u00fck qanunvericiliyin\u0259 uy\u011fun olaraq<\/p>\n<p>B) h\u0259min mallar\u0131n hans\u0131 \u00f6lk\u0259d\u0259n g\u0259tirilm\u0259sind\u0259n as\u0131l\u0131 olaraq yaln\u0131z vergi qanunvericiliyin\u0259 uy\u011fun olaraq<\/p>\n<p>C) h\u0259min mallar\u0131n hans\u0131 \u00f6lk\u0259d\u0259n g\u0259tirilm\u0259sind\u0259n as\u0131l\u0131 olaraq Vergi M\u0259c\u0259ll\u0259sin\u0259 v\u0259 g\u00f6mr\u00fck qanunvericiliyin\u0259 uy\u011fun olaraq<\/p>\n<p>D) h\u0259min mallar\u0131n hans\u0131 \u00f6lk\u0259d\u0259n g\u0259tirilm\u0259sind\u0259n as\u0131l\u0131 olmayaraq Vergi M\u0259c\u0259ll\u0259sin\u0259 v\u0259 g\u00f6mr\u00fck qanunvericiliyin\u0259 uy\u011fun olaraq<\/p>\n<p>#25<\/p>\n<p>Az\u0259rbaycan Respublikas\u0131n\u0131n vergil\u0259ri hans\u0131 qanunvericilik akt\u0131 il\u0259 m\u00fc\u0259yy\u0259n edilir?<\/p>\n<p>A) Az\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259si<\/p>\n<p>B) \u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259si<\/p>\n<p>C) Az\u0259rbaycan Respublikas\u0131n\u0131n Konstitusiyas\u0131<\/p>\n<p>D) M\u00fclki M\u0259c\u0259ll\u0259<\/p>\n<p>#26<\/p>\n<p>Az\u0259rbaycan Respublikas\u0131nda vergil\u0259rin d\u0259yi\u015fdirilm\u0259si v\u0259 ya l\u0259\u011fv edilm\u0259si nec\u0259 h\u0259yata ke\u00e7irilir?<\/p>\n<p>A) Nazirl\u0259r Kabinetinin q\u0259rar\u0131na \u0259sas\u0259n<\/p>\n<p>B) Vergi M\u0259c\u0259ll\u0259sin\u0259 d\u0259yi\u015fiklik edilm\u0259si yolu il\u0259<\/p>\n<p>C) Beyn\u0259lxalq valyuta fondunun t\u00f6vsiy\u0259l\u0259rin\u0259 \u0259sas\u0259n<\/p>\n<p>D) He\u00e7 bir halda d\u0259yi\u015fdiril\u0259 bilm\u0259z<\/p>\n<p>#27<\/p>\n<p>He\u00e7 bir \u015f\u0259xsin \u00fcz\u0259rin\u0259 &#8230;&#8230;&#8230;&#8230;vergil\u0259r \u00f6d\u0259m\u0259k v\u0259zif\u0259si qoyula bilm\u0259z<\/p>\n<p>A) Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n vergil\u0259rin x\u00fcsusiyy\u0259tl\u0259rin\u0259 malik olmayan v\u0259 Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilm\u0259y\u0259n, yaxud Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n qaydalardan f\u0259rqli olaraq m\u00fc\u0259yy\u0259n edil\u0259n<\/p>\n<p>B) Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n vergil\u0259rin x\u00fcsusiyy\u0259tl\u0259rin\u0259 malik v\u0259 Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n, yaxud Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n qaydalardan f\u0259rqli olmayaraq m\u00fc\u0259yy\u0259n edil\u0259n<\/p>\n<p>C) Vergi v\u0259 G\u00f6mr\u00fck M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n vergil\u0259rin x\u00fcsusiyy\u0259tl\u0259rin\u0259 malik v\u0259 Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n, yaxud G\u00f6mr\u00fck M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n qaydalardan f\u0259rqli olmayaraq m\u00fc\u0259yy\u0259n edil\u0259n<\/p>\n<p>D) Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n vergil\u0259rin x\u00fcsusiyy\u0259tl\u0259rin\u0259 malik olan v\u0259 Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilm\u0259y\u0259n, yaxud Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n qaydalardan f\u0259rqli olaraq m\u00fc\u0259yy\u0259n edil\u0259n<\/p>\n<p>#28<\/p>\n<p>Vergil\u0259r haqq\u0131nda qanunvericilik hans\u0131 t\u0259rzd\u0259 formala\u015fd\u0131r\u0131lmal\u0131d\u0131r?<\/p>\n<p>A) h\u0259r k\u0259s yaln\u0131z hans\u0131 vergil\u0259ri, n\u0259 vaxt v\u0259 hans\u0131 m\u0259bl\u0259\u011fd\u0259 \u00f6d\u0259m\u0259li oldu\u011funu d\u0259qiq bilsin<\/p>\n<p>B) h\u0259r k\u0259s yaln\u0131z hans\u0131 vergil\u0259ri, hans\u0131 qaydada, n\u0259 vaxt \u00f6d\u0259m\u0259li oldu\u011funu d\u0259qiq bilsin<\/p>\n<p>C) h\u0259r k\u0259s hans\u0131 vergil\u0259ri, hans\u0131 qaydada, n\u0259 vaxt v\u0259 hans\u0131 m\u0259bl\u0259\u011fd\u0259 \u00f6d\u0259m\u0259li oldu\u011funu d\u0259qiq bilsin<\/p>\n<p>D) h\u0259r k\u0259s yaln\u0131z hans\u0131 vergil\u0259ri v\u0259 hans\u0131 m\u0259bl\u0259\u011fd\u0259 \u00f6d\u0259m\u0259li oldu\u011funu d\u0259qiq bilsin<\/p>\n<p>#29<\/p>\n<p>Vergi sistemi<\/p>\n<p>A) Sahibkarl\u0131q v\u0259 investisiya f\u0259aliyy\u0259tini t\u0259\u015fviq etm\u0259lidir<\/p>\n<p>B) Sahibkarl\u0131q v\u0259 investisiya f\u0259aliyy\u0259tini t\u0259\u015fviq etm\u0259m\u0259lidir<\/p>\n<p>C) Sahibkarl\u0131q v\u0259 investisiya f\u0259aliyy\u0259tini m\u0259hdudla\u015fd\u0131rmal\u0131d\u0131r<\/p>\n<p>D) Sahibkarl\u0131q v\u0259 investisiya f\u0259aliyy\u0259tinin t\u0259\u015fviqin\u0259 h\u0259v\u0259sl\u0259ndirm\u0259lidir<\/p>\n<p>#30<\/p>\n<p>Vergil\u0259r haqq\u0131nda qanunvericiliyin b\u00fct\u00fcn ziddiyy\u0259tl\u0259ri v\u0259 ayd\u0131n olmayan m\u0259qamlar\u0131 kimin xeyrin\u0259 \u015f\u0259rh edilm\u0259lidir?<\/p>\n<p>A) Vergi orqanlar\u0131n\u0131n<\/p>\n<p>B) \u015e\u0259rh edilmir<\/p>\n<p>C) Vergi \u00f6d\u0259yicisinin<\/p>\n<p>D) He\u00e7 kimin<\/p>\n<p>#31<\/p>\n<p>Fiziki v\u0259 h\u00fcquqi \u015f\u0259xsl\u0259rin vergil\u0259r\u0259 aid normativ h\u00fcquqi aktlarla<\/p>\n<p>A) tan\u0131\u015f olmaq imkan\u0131 m\u0259hdudla\u015fd\u0131r\u0131lmal\u0131d\u0131r<\/p>\n<p>B) azad tan\u0131\u015f olmaq imkan\u0131 t\u0259min edilm\u0259lidir<\/p>\n<p>C) azad tan\u0131\u015f olmaq imkan\u0131 t\u0259min edilm\u0259m\u0259lidir<\/p>\n<p>D) tan\u0131\u015f olmaq imkan\u0131 m\u0259hdudla\u015fd\u0131r\u0131lmamal\u0131d\u0131r<\/p>\n<p>#32<\/p>\n<p>Az\u0259rbaycan Respublikas\u0131nda vergi sistemi hans\u0131 vergil\u0259rd\u0259n ibar\u0259tdir?<\/p>\n<p>A) d\u00f6vl\u0259t vergil\u0259ri, yerli vergil\u0259r [b\u0259l\u0259diyy\u0259 vergil\u0259ri]<\/p>\n<p>B) d\u00f6vl\u0259t vergil\u0259ri, muxtar respublika vergil\u0259ri v\u0259 yerli vergil\u0259r [b\u0259l\u0259diyy\u0259 vergil\u0259ri]<\/p>\n<p>C) muxtar respublika v\u0259 yerli vergil\u0259r [b\u0259l\u0259diyy\u0259 vergil\u0259ri]<\/p>\n<p>D) d\u00f6vl\u0259t vergil\u0259ri v\u0259 muxtar respublika vergil\u0259ri<\/p>\n<p>#33<\/p>\n<p>D\u00f6vl\u0259t vergil\u0259ri dedikd\u0259 hans\u0131 vergil\u0259r n\u0259z\u0259rd\u0259 tutulur?<\/p>\n<p>A) Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n b\u00fct\u00fcn \u0259razisind\u0259 \u00f6d\u0259nilm\u0259li olan vergil\u0259r<\/p>\n<p>B) B\u0259l\u0259diyy\u0259 vergil\u0259ri<\/p>\n<p>C) Nax\u00e7\u0131van MR-da t\u0259tbiq olunan vergil\u0259r<\/p>\n<p>D) fiziki \u015f\u0259xsl\u0259rin torpaq v\u0259 \u0259mlak vergil\u0259ri<\/p>\n<p>#34<\/p>\n<p>Muxtar respublika vergil\u0259ri dedikd\u0259 hans\u0131 vergil\u0259r n\u0259z\u0259rd\u0259 tutulur?<\/p>\n<p>A) B\u0259l\u0259diyy\u0259 m\u00fclkiyy\u0259tind\u0259 olan m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlardan tutulan vergil\u0259r<\/p>\n<p>B) Vergi M\u0259c\u0259ll\u0259sin\u0259 m\u00fcvafiq olaraq Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n qanunlar\u0131 il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n v\u0259 Nax\u00e7\u0131van Muxtar Respublikas\u0131nda \u00f6d\u0259nil\u0259n vergil\u0259r<\/p>\n<p>C) Yaln\u0131z yol vergisi<\/p>\n<p>D) \u018fDV v\u0259 yol vergisi<\/p>\n<p>#35<\/p>\n<p>Yerli vergil\u0259r dedikd\u0259 hans\u0131 vergil\u0259r ba\u015fa d\u00fc\u015f\u00fcl\u00fcr?<\/p>\n<p>A) Vergi M\u0259c\u0259ll\u0259si v\u0259 m\u00fcvafiq qanunla m\u00fc\u0259yy\u0259n edil\u0259n, b\u0259l\u0259diyy\u0259l\u0259rin q\u0259rarlar\u0131na \u0259sas\u0259n t\u0259tbiq edil\u0259n v\u0259 b\u0259l\u0259diyy\u0259l\u0259rin \u0259razil\u0259rind\u0259 \u00f6d\u0259nil\u0259n vergil\u0259r n\u0259z\u0259rd\u0259 tutulur<\/p>\n<p>B) B\u0259l\u0259diyy\u0259l\u0259r haqq\u0131nda m\u00fcvafiq qanunla m\u00fc\u0259yy\u0259n edil\u0259n, b\u0259l\u0259diyy\u0259l\u0259rin q\u0259rarlar\u0131na \u0259sas\u0259n t\u0259tbiq edil\u0259n v\u0259 b\u0259l\u0259diyy\u0259l\u0259rin \u0259razil\u0259rind\u0259 \u00f6d\u0259nil\u0259n vergil\u0259r n\u0259z\u0259rd\u0259 tutulur<\/p>\n<p>C) H\u00fcquqi \u015f\u0259xsl\u0259rin \u0259mlak vergisi<\/p>\n<p>D) H\u00fcquqi \u015f\u0259xsl\u0259rin torpaq vergisi<\/p>\n<p>#36<\/p>\n<p>B\u0259l\u0259diyy\u0259l\u0259r \u00f6z \u0259razil\u0259rind\u0259 vergitutman\u0131n hans\u0131 m\u0259s\u0259l\u0259l\u0259ri bar\u0259d\u0259 q\u0259rar q\u0259bul ed\u0259 bil\u0259rl\u0259r?<\/p>\n<p>A) vergi \u00f6d\u0259yicil\u0259rinin ayr\u0131-ayr\u0131 kateqoriyalar\u0131n\u0131 yerli vergil\u0259rd\u0259n tam v\u0259 ya qism\u0259n azad etm\u0259k, vergi d\u0259r\u0259c\u0259l\u0259rini azaltmaq bar\u0259d\u0259<\/p>\n<p>B) yaln\u0131z vergi \u00f6d\u0259yicil\u0259rinin ayr\u0131-ayr\u0131 kateqoriyalar\u0131n\u0131 yerli vergil\u0259rd\u0259n azad etm\u0259k bar\u0259d\u0259<\/p>\n<p>C) yaln\u0131z vergi d\u0259r\u0259c\u0259l\u0259rini azaltmaq bar\u0259d\u0259<\/p>\n<p>D) vergi \u00f6d\u0259yicil\u0259rinin ayr\u0131-ayr\u0131 kateqoriyalar\u0131n\u0131 b\u00fct\u00fcn vergil\u0259rd\u0259n tam v\u0259 ya qism\u0259n azad etm\u0259k, vergi d\u0259r\u0259c\u0259l\u0259rini azaltmaq bar\u0259d\u0259<\/p>\n<p>#37<\/p>\n<p>X\u00fcsusi vergi rejimi dedikd\u0259, n\u0259 n\u0259z\u0259rd\u0259 tutulur ?<\/p>\n<p>A) m\u00fc\u0259yy\u0259n d\u00f6vr \u0259rzind\u0259 vergil\u0259rin hesablanmas\u0131 v\u0259 \u00f6d\u0259nilm\u0259sinin x\u00fcsusi qaydas\u0131<\/p>\n<p>B) m\u00fc\u0259yy\u0259n d\u00f6vr \u0259rzind\u0259 vergil\u0259rin \u00f6d\u0259nilm\u0259sinin x\u00fcsusi qaydas\u0131<\/p>\n<p>C) m\u00fc\u0259yy\u0259n d\u00f6vr \u0259rzind\u0259 vergil\u0259rin hesablanmas\u0131n\u0131n x\u00fcsusi qaydas\u0131<\/p>\n<p>D) m\u00fc\u0259yy\u0259n d\u00f6vr \u0259rzind\u0259 vergil\u0259rin hesablanmas\u0131 v\u0259 \u00f6d\u0259nilm\u0259sinin t\u0259xir\u0259 sal\u0131nmas\u0131<\/p>\n<p>#38<\/p>\n<p>A\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259nl\u0259rd\u0259n hans\u0131lar vergitutman\u0131n formalar\u0131 say\u0131l\u0131r?<\/p>\n<p>A) m\u0259nb\u0259d\u0259n, k\u00f6n\u00fcll\u00fc v\u0259 bildiri\u015f \u00fczr\u0259<\/p>\n<p>B) m\u0259cburi, k\u00f6n\u00fcll\u00fc v\u0259 b\u0259yanetm\u0259 \u00fczr\u0259<\/p>\n<p>C) b\u0259yannam\u0259 \u00fczr\u0259, bildiri\u015f \u00fczr\u0259 v\u0259 bilavasit\u0259 m\u0259nb\u0259d\u0259n<\/p>\n<p>D) b\u0259yanetm\u0259 \u00fczr\u0259, bildiri\u015f \u00fczr\u0259 v\u0259 k\u00f6n\u00fcll\u00fc<\/p>\n<p>#39<\/p>\n<p>Vergi m\u0259bl\u0259\u011fl\u0259rinin b\u0259yannam\u0259 formas\u0131 \u00fczr\u0259 tutulmas\u0131 dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcl\u00fcr?<\/p>\n<p>A) Verginin g\u0259lir v\u0259 m\u0259nf\u0259\u0259t \u0259ld\u0259 edilm\u0259sin\u0259d\u0259k tutulmas\u0131<\/p>\n<p>B) Verginin g\u0259lir v\u0259 m\u0259nf\u0259\u0259t \u0259ld\u0259 edilm\u0259sind\u0259n sonra tutulmas\u0131<\/p>\n<p>C) Verginin t\u0259diyy\u0259 bildiri\u015fi \u0259sas\u0131nda vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n \u00f6d\u0259nilm\u0259si<\/p>\n<p>D) Verginin t\u0259diyy\u0259 bildiri\u015fi \u0259sas\u0131nda g\u0259lir v\u0259 m\u0259nf\u0259\u0259t \u0259ld\u0259 edilm\u0259sin\u0259d\u0259k tutulmas\u0131<\/p>\n<p>#40<\/p>\n<p>Vergi m\u0259bl\u0259\u011fl\u0259rinin bilavasit\u0259 m\u0259nb\u0259d\u0259n tutulmas\u0131 dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcl\u00fcr?<\/p>\n<p>A) Verginin t\u0259diyy\u0259 bildiri\u015fi \u0259sas\u0131nda vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n \u00f6d\u0259nilm\u0259si<\/p>\n<p>B) Verginin g\u0259lir v\u0259 m\u0259nf\u0259\u0259t \u0259ld\u0259 edilm\u0259sind\u0259n sonra tutulmas\u0131<\/p>\n<p>C) Verginin g\u0259lir v\u0259 m\u0259nf\u0259\u0259t \u0259ld\u0259 edilm\u0259sin\u0259d\u0259k tutulmas\u0131<\/p>\n<p>D) Verginin t\u0259diyy\u0259 bildiri\u015fi \u0259sas\u0131nda g\u0259lir v\u0259 m\u0259nf\u0259\u0259t \u0259ld\u0259 edilm\u0259sin\u0259d\u0259k tutulmas\u0131<\/p>\n<p>#41<\/p>\n<p>Vergi m\u0259bl\u0259\u011fl\u0259rinin bildiri\u015f \u00fczr\u0259 tutulmas\u0131 dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcl\u00fcr?<\/p>\n<p>A) Vergi m\u0259bl\u0259\u011fl\u0259rinin vergitutma obyektinin d\u0259y\u0259ri v\u0259 sah\u0259si \u0259sas\u0131nda vergi orqan\u0131n\u0131n v\u0259 ya b\u0259l\u0259diyy\u0259nin hesablad\u0131\u011f\u0131 m\u0259bl\u0259\u011f \u00fc\u00e7\u00fcn t\u0259qdim etdiyi t\u0259diyy\u0259 bildiri\u015fi \u0259sas\u0131nda vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n verginin \u00f6d\u0259nilm\u0259si<\/p>\n<p>B) Verginin g\u0259lir v\u0259 m\u0259nf\u0259\u0259t \u0259ld\u0259 edilm\u0259sin\u0259d\u0259k tutulmas\u0131<\/p>\n<p>C) Verginin t\u0259diyy\u0259 bildiri\u015fi \u0259sas\u0131nda g\u0259lir v\u0259 m\u0259nf\u0259\u0259t \u0259ld\u0259 edilm\u0259sin\u0259d\u0259k tutulmas\u0131<\/p>\n<p>D) Verginin g\u0259lir v\u0259 m\u0259nf\u0259\u0259t \u0259ld\u0259 edilm\u0259sind\u0259n sonra tutulmas\u0131<\/p>\n<p>#42<\/p>\n<p>Hans\u0131 vergi d\u00f6vl\u0259t vergil\u0259rin\u0259 aid deyildir?<\/p>\n<p>A) yol vergisi<\/p>\n<p>B) fiziki \u015f\u0259xsl\u0259rin g\u0259lir vergisi<\/p>\n<p>C) fiziki \u015f\u0259xsl\u0259rin \u0259mlak vergisi<\/p>\n<p>D) aksizl\u0259r<\/p>\n<p>#43<\/p>\n<p>Vergi M\u0259c\u0259ll\u0259si il\u0259 b\u00fct\u00fcn d\u00f6vl\u0259t vergil\u0259rinin d\u0259r\u0259c\u0259l\u0259rinin hans\u0131 h\u0259ddi m\u00fc\u0259yy\u0259n edilir?<\/p>\n<p>A) a\u015fa\u011f\u0131 h\u0259dl\u0259ri m\u00fc\u0259yy\u0259n edilir<\/p>\n<p>B) optimal h\u0259dl\u0259ri m\u00fc\u0259yy\u0259n edilir<\/p>\n<p>C) \u0259n y\u00fcks\u0259k h\u0259dl\u0259ri m\u00fc\u0259yy\u0259n edilir<\/p>\n<p>D) y\u00fcks\u0259k olmayan h\u0259dl\u0259ri m\u00fc\u0259yy\u0259n edilir<\/p>\n<p>#44<\/p>\n<p>D\u00f6vl\u0259t vergil\u0259rinin d\u0259r\u0259c\u0259l\u0259rinin m\u00fc\u0259yy\u0259n edilm\u0259si hans\u0131 qaydada h\u0259yata ke\u00e7irilir?<\/p>\n<p>A) d\u00f6vl\u0259t vergil\u0259rinin h\u0259r il \u00fc\u00e7\u00fcn t\u0259tbiq olunan d\u0259r\u0259c\u0259l\u0259ri Vergi M\u0259c\u0259ll\u0259sind\u0259 m\u00fc\u0259yy\u0259n edil\u0259n d\u0259r\u0259c\u0259l\u0259rd\u0259n y\u00fcks\u0259k ola bilm\u0259z v\u0259 h\u0259r il Az\u0259rbaycan Respublikas\u0131n\u0131n d\u00f6vl\u0259t b\u00fcdc\u0259si haqq\u0131nda qanun q\u0259bul edil\u0259n zaman h\u0259min d\u0259r\u0259c\u0259l\u0259r\u0259 yenid\u0259n bax\u0131la bil\u0259r<\/p>\n<p>B) d\u00f6vl\u0259t vergil\u0259rinin h\u0259r il \u00fc\u00e7\u00fcn t\u0259tbiq olunan d\u0259r\u0259c\u0259l\u0259ri Vergi M\u0259c\u0259ll\u0259sin\u0259 m\u00fcvafiq olaraq Vergil\u0259r Nazirliyi t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilir v\u0259 laz\u0131m g\u0259ldikd\u0259 il \u0259rzind\u0259 h\u0259min d\u0259r\u0259c\u0259l\u0259r\u0259 yenid\u0259n bax\u0131la bil\u0259r<\/p>\n<p>C) d\u00f6vl\u0259t vergil\u0259rinin h\u0259r il \u00fc\u00e7\u00fcn t\u0259tbiq olunan d\u0259r\u0259c\u0259l\u0259ri Nazirl\u0259r Kabineti t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilir v\u0259 il \u0259rzind\u0259 ist\u0259nil\u0259n vaxt h\u0259min d\u0259r\u0259c\u0259l\u0259r\u0259 yenid\u0259n bax\u0131la bil\u0259r<\/p>\n<p>D) d\u00f6vl\u0259t vergil\u0259rinin h\u0259r il \u00fc\u00e7\u00fcn t\u0259tbiq olunan d\u0259r\u0259c\u0259l\u0259ri Vergi M\u0259c\u0259ll\u0259sind\u0259 m\u00fc\u0259yy\u0259n edil\u0259n d\u0259r\u0259c\u0259l\u0259rd\u0259n y\u00fcks\u0259k olmamaqla, Maliyy\u0259 Nazirliyi t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilir v\u0259 h\u0259min d\u0259r\u0259c\u0259l\u0259r\u0259 yenid\u0259n bax\u0131la bil\u0259r<\/p>\n<p>#45<\/p>\n<p>D\u00f6vl\u0259t vergil\u0259ri il\u0259 Muxtar Respublika vergil\u0259ri aras\u0131ndak\u0131 f\u0259rq hans\u0131 vergi n\u00f6v\u00fc il\u0259 m\u00fc\u0259yy\u0259n edilir?<\/p>\n<p>A) M\u0259d\u0259n vergisi<\/p>\n<p>B) Torpaq vergisi<\/p>\n<p>C) Yol vergisi<\/p>\n<p>D) He\u00e7 biri il\u0259 m\u00fc\u0259yy\u0259n edilmir, h\u0259r ikisi eynidir.<\/p>\n<p>#46<\/p>\n<p>Hans\u0131 vergi Muxtar respublika vergil\u0259rin\u0259 aid deyildir?<\/p>\n<p>A) m\u0259d\u0259n vergisi<\/p>\n<p>B) h\u00fcquqi \u015f\u0259xsl\u0259rin \u0259mlak vergisi<\/p>\n<p>C) \u0259lav\u0259 d\u0259y\u0259r vergisi<\/p>\n<p>D) fiziki \u015f\u0259xsl\u0259rin \u0259mlak vergisi<\/p>\n<p>#47<\/p>\n<p>Hans\u0131 vergi yerli vergil\u0259r\u0259 [b\u0259l\u0259diyy\u0259 vergil\u0259rin\u0259] aid deyildir?<\/p>\n<p>A) h\u00fcquqi \u015f\u0259xsl\u0259rin torpaq vergisi<\/p>\n<p>B) fiziki \u015f\u0259xsl\u0259rin \u0259mlak vergisi<\/p>\n<p>C) fiziki \u015f\u0259xsl\u0259rin torpaq vergisi<\/p>\n<p>D) yerli \u0259h\u0259miyy\u0259tli tikinti materiallar\u0131 \u00fczr\u0259 m\u0259d\u0259n vergisi<\/p>\n<p>#48<\/p>\n<p>Az\u0259rbaycan Respublikas\u0131 \u0259razisind\u0259 vergil\u0259r hans\u0131 pul vahidi il\u0259 hesablan\u0131r v\u0259 \u00f6d\u0259nilir?<\/p>\n<p>A) ist\u0259nil\u0259n pul vahidi il\u0259<\/p>\n<p>B) Az\u0259rbaycan Respublikas\u0131n\u0131n pul vahidi &#8211; manatla<\/p>\n<p>C) AB\u015e dollar\u0131 il\u0259<\/p>\n<p>D) \u015f\u0259rti pul vahidi il\u0259<\/p>\n<p>#49<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 Az\u0259rbaycan Respublikas\u0131n\u0131n vergi qanunvericiliyi il\u0259 t\u0259nziml\u0259n\u0259n m\u00fcnasib\u0259tl\u0259rin i\u015ftirak\u00e7\u0131lar\u0131na aid deyil?<\/p>\n<p>A) vergi \u00f6d\u0259yicisi hesab edil\u0259n h\u00fcquqi v\u0259 fiziki \u015f\u0259xsl\u0259r<\/p>\n<p>B) vergi agenti hesab edil\u0259n h\u00fcquqi v\u0259 fiziki \u015f\u0259xsl\u0259r<\/p>\n<p>C) Az\u0259rbaycan Respublikas\u0131n\u0131n g\u00f6mr\u00fck orqanlar\u0131<\/p>\n<p>D) Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisi<\/p>\n<p>#50<\/p>\n<p>Az\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259sind\u0259 vergi anlay\u0131\u015f\u0131na veril\u0259n t\u0259rifd\u0259 onun s\u0259ciyy\u0259vi \u0259lam\u0259tl\u0259ri hans\u0131lard\u0131r?<\/p>\n<p>A) m\u0259cburilik; f\u0259rdilik; ekvivalentlik<\/p>\n<p>B) m\u0259cburilik; f\u0259rdilik; \u0259v\u0259zsizlik<\/p>\n<p>C) k\u00f6n\u00fcll\u00fcl\u00fck; f\u0259rdilik; \u0259v\u0259zsizlik<\/p>\n<p>D) m\u0259cburilik; f\u0259rdilik; dolay\u0131s\u0131 il\u0259 \u0259v\u0259zi \u00f6d\u0259nilm\u0259k<\/p>\n<p>#51<\/p>\n<p>Vergi m\u0259bl\u0259\u011finin hesablanmas\u0131 \u00fc\u00e7\u00fcn vergi d\u0259r\u0259c\u0259si a\u015fa\u011f\u0131dak\u0131lardan hans\u0131na t\u0259tbiq olunur?<\/p>\n<p>A) vergitutma obyektin\u0259<\/p>\n<p>B) vergitutma bazas\u0131na<\/p>\n<p>C) vergi d\u00f6vr\u00fcn\u00fcn davametm\u0259 m\u00fcdd\u0259tin\u0259<\/p>\n<p>D) vergi g\u00fcz\u0259\u015ftl\u0259ri m\u0259bl\u0259\u011fin\u0259<\/p>\n<p>#52<\/p>\n<p>Vergil\u0259rin m\u00fc\u0259yy\u0259n edilm\u0259si dedikd\u0259, n\u0259 ba\u015fa d\u00fc\u015f\u00fcl\u00fcr?<\/p>\n<p>A) yaln\u0131z vergitutman\u0131n \u0259sas elementl\u0259rinin m\u00fc\u0259yy\u0259n edilm\u0259si<\/p>\n<p>B) vergi \u00f6d\u0259yicil\u0259rinin v\u0259 vergitutma elementl\u0259rinin m\u00fc\u0259yy\u0259n edilm\u0259si<\/p>\n<p>C) vergitutma elementl\u0259rinin bir hiss\u0259sinin m\u00fc\u0259yy\u0259n edilm\u0259si<\/p>\n<p>D) vergi n\u00f6vl\u0259rinin m\u00fc\u0259yy\u0259n edilm\u0259si<\/p>\n<p>#53<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 vergitutma elementl\u0259rin\u0259 aid deyil?<\/p>\n<p>A) vergitutma bazas\u0131<\/p>\n<p>B) vergi d\u0259r\u0259c\u0259si<\/p>\n<p>C) verginin \u00f6d\u0259nilm\u0259si qaydas\u0131 v\u0259 m\u00fcdd\u0259ti<\/p>\n<p>D) verginin inikas\u0131<\/p>\n<p>#54<\/p>\n<p>Vergi m\u00fc\u0259yy\u0259n edildikd\u0259 hans\u0131 \u0259saslarla vergi g\u00fcz\u0259\u015ftl\u0259ri m\u00fc\u0259yy\u0259nl\u0259\u015fdiril\u0259 bil\u0259r?<\/p>\n<p>A) Vergi M\u0259c\u0259ll\u0259si v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n dig\u0259r sah\u0259 qanunvericilik aktlar\u0131 il\u0259 il\u0259 n\u0259z\u0259rd\u0259 tutulan \u0259saslarla<\/p>\n<p>B) Vergi M\u0259c\u0259ll\u0259si v\u0259 G\u00f6mr\u00fck M\u0259c\u0259ll\u0259si il\u0259 n\u0259z\u0259rd\u0259 tutulan \u0259saslarla<\/p>\n<p>C) Vergi M\u0259c\u0259ll\u0259si il\u0259 n\u0259z\u0259rd\u0259 tutulmayan \u0259saslarla<\/p>\n<p>D)Vergi M\u0259c\u0259ll\u0259si il\u0259 n\u0259z\u0259rd\u0259 tutulan \u0259saslarla<\/p>\n<p>#55<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 vergitutma obyektl\u0259rin\u0259 aid deyil?<\/p>\n<p>A) g\u0259lir<\/p>\n<p>B) t\u0259qdim edilmi\u015f mallar\u0131n [i\u015fin, xidm\u0259tin] d\u0259y\u0259ri ticar\u0259t \u0259lav\u0259si<\/p>\n<p>C) xeyriyy\u0259\u00e7ilik f\u0259aliyy\u0259ti<\/p>\n<p>D) torpaq, faydal\u0131 qaz\u0131nt\u0131lar<\/p>\n<p>#56<\/p>\n<p>Vergitutma bazas\u0131 n\u0259dir?<\/p>\n<p>A) vergi \u00f6d\u0259yicisinin \u0259mlak\u0131<\/p>\n<p>B) vergi \u00f6d\u0259yicisinin pul v\u0259saiti<\/p>\n<p>C) vergi \u00f6d\u0259yicisinin \u0259mlak\u0131 v\u0259 pul v\u0259saiti<\/p>\n<p>D) vergitutma obyektinin vergi tutulan hiss\u0259sinin k\u0259miyy\u0259tc\u0259 ifad\u0259si<\/p>\n<p>#57<\/p>\n<p>Vergi M\u0259c\u0259ll\u0259sind\u0259 istifad\u0259 olunan m\u00fclki, ail\u0259 v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n dig\u0259r qanunvericilik sah\u0259l\u0259rinin anlay\u0131\u015flar\u0131, Vergi M\u0259c\u0259ll\u0259sind\u0259 dig\u0259r m\u0259na n\u0259z\u0259rd\u0259 tutulmad\u0131\u011f\u0131 hallarda nec\u0259 t\u0259tbiq edilir?<\/p>\n<p>A) h\u0259min qanunvericilik sah\u0259l\u0259rind\u0259 q\u0259bul edilmi\u015f m\u0259nada t\u0259tbiq edilir<\/p>\n<p>B) Vergi M\u0259c\u0259ll\u0259sind\u0259 q\u0259bul edilmi\u015f m\u0259nada t\u0259tbiq edilir<\/p>\n<p>C) Vergi M\u0259c\u0259ll\u0259sind\u0259 dig\u0259r m\u0259na n\u0259z\u0259rd\u0259 tutulmad\u0131\u011f\u0131 hallarda bu anlay\u0131\u015flar t\u0259tbiq edilmir<\/p>\n<p>D) h\u0259min qanunvericilik sah\u0259l\u0259rind\u0259 q\u0259bul edilmi\u015f m\u0259nada t\u0259tbiq edilmir<\/p>\n<p>#58<\/p>\n<p>Vergitutma m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn \u015f\u0259xs dedikd\u0259, kim n\u0259z\u0259rd\u0259 tutulur?<\/p>\n<p>A) ist\u0259nil\u0259n fiziki v\u0259 ya h\u00fcquqi \u015f\u0259xs, qeyri-rezidentin daimi n\u00fcmay\u0259nd\u0259liyi, filial\u0131 v\u0259 dig\u0259r b\u00f6lm\u0259si<\/p>\n<p>B) yaln\u0131z fiziki \u015f\u0259xs<\/p>\n<p>C) yaln\u0131z Az\u0259rbaycan Respublikas\u0131n\u0131n h\u00fcquqi \u015f\u0259xsi<\/p>\n<p>D) yaln\u0131z qeyri-rezidentin daimi n\u00fcmay\u0259nd\u0259liyi<\/p>\n<p>#59<\/p>\n<p>Vergitutma m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn h\u00fcquqi \u015f\u0259xs dedikd\u0259 kim n\u0259z\u0259rd\u0259 tutulur?<\/p>\n<p>A) Az\u0259rbaycan Respublikas\u0131n\u0131n v\u0259 ya xarici d\u00f6vl\u0259tin qanunvericiliyin\u0259 uy\u011fun olaraq h\u00fcquqi \u015f\u0259xs yaratmadan sahibkarl\u0131q f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259n m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar<\/p>\n<p>B) Az\u0259rbaycan Respublikas\u0131n\u0131n v\u0259 ya xarici d\u00f6vl\u0259tin qanunvericiliyin\u0259 uy\u011fun olaraq h\u00fcquqi \u015f\u0259xs statusunda yarad\u0131lm\u0131\u015f m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar<\/p>\n<p>C) Az\u0259rbaycan Respublikas\u0131n\u0131n v\u0259 ya xarici d\u00f6vl\u0259tin qanunvericiliyin\u0259 uy\u011fun olaraq yarad\u0131lm\u0131\u015f ist\u0259nil\u0259n \u015f\u0259xs<\/p>\n<p>D) yaln\u0131z Az\u0259rbaycan Respublikas\u0131n\u0131n qanunvericiliyin\u0259 uy\u011fun olaraq h\u00fcquqi \u015f\u0259xs statusunda yarad\u0131lm\u0131\u015f m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar<\/p>\n<p>#60<\/p>\n<p>Vergitutma m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn fiziki \u015f\u0259xs dedikd\u0259 kim n\u0259z\u0259rd\u0259 tutulur?<\/p>\n<p>A) yaln\u0131z Az\u0259rbaycan Respublikas\u0131n\u0131n v\u0259t\u0259nda\u015f\u0131<\/p>\n<p>B) yaln\u0131z \u0259cn\u0259bi v\u0259 v\u0259t\u0259nda\u015fl\u0131\u011f\u0131 olmayan \u015f\u0259xs<\/p>\n<p>C) ist\u0259nil\u0259n fiziki v\u0259 ya h\u00fcquqi \u015f\u0259xs<\/p>\n<p>D) Az\u0259rbaycan Respublikas\u0131n\u0131n v\u0259t\u0259nda\u015f\u0131, \u0259cn\u0259bi v\u0259 v\u0259t\u0259nda\u015fl\u0131\u011f\u0131 olmayan \u015f\u0259xs<\/p>\n<p>#61<\/p>\n<p>Vergitutma m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn vergi \u00f6d\u0259yicisi dedikd\u0259 kim n\u0259z\u0259rd\u0259 tutulur?<\/p>\n<p>A) Vergi M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq m\u00fc\u0259yy\u0259n edilmi\u015f vergitutma obyektl\u0259rind\u0259n vergini \u00f6d\u0259m\u0259li olan yaln\u0131z rezident h\u00fcquqi \u015f\u0259xs<\/p>\n<p>B) Vergi M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq m\u00fc\u0259yy\u0259n edilmi\u015f vergitutma obyektl\u0259rind\u0259n vergini \u00f6d\u0259m\u0259li olan yaln\u0131z qeyri-rezident fiziki \u015f\u0259xs<\/p>\n<p>C) Vergi M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq m\u00fc\u0259yy\u0259n edilmi\u015f vergitutma obyektl\u0259rind\u0259n vergini \u00f6d\u0259m\u0259li olan yaln\u0131z \u0259cn\u0259bi v\u0259 v\u0259t\u0259nda\u015fl\u0131\u011f\u0131 olmayan \u015f\u0259xs<\/p>\n<p>D) Vergi M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq m\u00fc\u0259yy\u0259n edilmi\u015f vergitutma obyektl\u0259rind\u0259n vergini \u00f6d\u0259m\u0259li olan ist\u0259nil\u0259n \u015f\u0259xs<\/p>\n<p>#62<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131 hans\u0131 t\u0259l\u0259bl\u0259rd\u0259n birin\u0259 cavab ver\u0259n ist\u0259nil\u0259n \u015f\u0259xs Az\u0259rbaycan Respublikas\u0131n\u0131n rezidenti hesab olunur?<\/p>\n<p>1. t\u0259qvim ilind\u0259 \u00fcst-\u00fcst\u0259 182 g\u00fcnd\u0259n art\u0131q vaxtda h\u0259qiq\u0259t\u0259n Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 olan<\/p>\n<p>2. t\u0259qvim ili i\u00e7\u0259risind\u0259, yaxud bir t\u0259qvim ili \u0259rzind\u0259 xarici \u00f6lk\u0259d\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n d\u00f6vl\u0259t xidm\u0259tind\u0259 olan<\/p>\n<p>3. he\u00e7 bir meyar n\u0259z\u0259r\u0259 al\u0131nmadan t\u0259qvim ilind\u0259 \u00fcst-\u00fcst\u0259 182 g\u00fcnd\u0259n az vaxtda h\u0259qiq\u0259t\u0259n Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 olan<\/p>\n<p>4. Az\u0259rbaycan Respublikas\u0131n\u0131n v\u0259t\u0259nda\u015fl\u0131\u011f\u0131<\/p>\n<p>5. t\u0259qvim ilind\u0259 v\u0259 n\u00f6vb\u0259ti vergi ilind\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 v\u0259 xarici \u00f6lk\u0259d\u0259 [h\u0259r hans\u0131 birind\u0259] fiziki \u015f\u0259xsin olma m\u00fcdd\u0259ti 182 g\u00fcnd\u0259n art\u0131q olduqda<\/p>\n<p>A) 1, 3, 5 B) 2, 3, 4 C) 1, 2, 4 D) 3, 4, 5<\/p>\n<p>#63<\/p>\n<p>Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 v\u0259 xarici \u00f6lk\u0259d\u0259 [h\u0259r hans\u0131 birind\u0259] fiziki \u015f\u0259xsin olma m\u00fcdd\u0259ti 182 g\u00fcnd\u0259n art\u0131q olmad\u0131qda, h\u0259min fiziki \u015f\u0259xs hans\u0131 meyarlarla Az\u0259rbaycan Respublikas\u0131n\u0131n rezidenti say\u0131l\u0131r?<\/p>\n<p>1. daim ya\u015fay\u0131\u015f yeri<\/p>\n<p>2. ad\u0259t\u0259n ya\u015fad\u0131\u011f\u0131 yer<\/p>\n<p>3. xarici d\u00f6vl\u0259tin v\u0259t\u0259nda\u015fl\u0131\u011f\u0131<\/p>\n<p>4. h\u0259yati m\u0259nafel\u0259rinin m\u0259rk\u0259zi<\/p>\n<p>A) 1, 2, 4 B) 1 ,2, 3 C) 2, 3, 4 D) 1, 3 ,4<\/p>\n<p>#64<\/p>\n<p>Fiziki \u015f\u0259xs vergi ilind\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 qald\u0131\u011f\u0131 son g\u00fcnd\u0259n etibar\u0259n bu vergi ilinin sonunad\u0259k olan d\u00f6vr \u0259rzind\u0259 hans\u0131 \u015f\u0259rtl\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n qeyri-rezidenti say\u0131l\u0131r?<\/p>\n<p>A) h\u0259min \u015f\u0259xs bilavasit\u0259 n\u00f6vb\u0259ti vergi ilind\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n qeyri-rezidenti olsun<\/p>\n<p>B) h\u0259min \u015f\u0259xs bilavasit\u0259 cari vergi ilind\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n qeyri-rezidenti olsun<\/p>\n<p>C) h\u0259min \u015f\u0259xs bilavasit\u0259 n\u00f6vb\u0259ti vergi ilind\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n rezidenti olsun<\/p>\n<p>D) h\u0259min \u015f\u0259xs bilavasit\u0259 n\u00f6vb\u0259ti vergi ilind\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n qeyri-rezidenti olmas\u0131n<\/p>\n<p>#65<\/p>\n<p>Qeyri-rezident dedikd\u0259 kim n\u0259z\u0259rd\u0259 tutulur?<\/p>\n<p>1. Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 diplomatik v\u0259 ya konsulluq statusu olmayan \u015f\u0259xs v\u0259 onun ail\u0259 \u00fczvl\u0259ri<\/p>\n<p>2. m\u0259qs\u0259di yaln\u0131z Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259n bir xarici d\u00f6vl\u0259td\u0259n dig\u0259r xarici d\u00f6vl\u0259t\u0259 ke\u00e7m\u0259k olan \u015f\u0259xs<\/p>\n<p>3. rezident anlay\u0131\u015f\u0131 il\u0259 \u0259hat\u0259 edil\u0259n dig\u0259r \u015f\u0259xsl\u0259r<\/p>\n<p>4. Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada d\u00f6vl\u0259t qeydiyyat\u0131ndan ke\u00e7mi\u015f beyn\u0259lxalq t\u0259\u015fkilat\u0131n \u0259m\u0259kda\u015f\u0131 v\u0259 ya Az\u0259rbaycan Respublikas\u0131nda xarici \u00f6lk\u0259nin d\u00f6vl\u0259t xidm\u0259tini h\u0259yata ke\u00e7ir\u0259n \u015f\u0259xs v\u0259 onlar\u0131n ail\u0259 \u00fczvl\u0259ri<\/p>\n<p>5. Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 yerl\u0259\u015f\u0259n diplomatik imtiyazlar\u0131 v\u0259 immunitetl\u0259ri olan diplomatik n\u00fcmay\u0259nd\u0259likl\u0259r, konsulluq idar\u0259l\u0259ri v\u0259 xarici \u00f6lk\u0259l\u0259rin dig\u0259r r\u0259smi n\u00fcmay\u0259nd\u0259likl\u0259ri, beyn\u0259lxalq t\u0259\u015fkilatlar v\u0259 onlar\u0131n n\u00fcmay\u0259nd\u0259likl\u0259ri, habel\u0259 sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olmayan xarici t\u0259\u015fkilatlar\u0131n v\u0259 firmalar\u0131n n\u00fcmay\u0259nd\u0259likl\u0259ri<\/p>\n<p>A) 1, 2, 3 B) 2, 3, 4 C) 2, 4, 5 D) 1, 3, 5<\/p>\n<p>#66<\/p>\n<p>Vergi \u00f6d\u0259yicisinin ail\u0259 \u00fczvl\u0259rin\u0259 a\u015fa\u011f\u0131dak\u0131lardan hans\u0131lar aiddir?<\/p>\n<p>1. \u0259r-arvadlar, bac\u0131 v\u0259 qarda\u015f \u00f6vladlar\u0131<\/p>\n<p>2. \u0259r-arvadlar\u0131n bac\u0131lar\u0131, qarda\u015flar\u0131 v\u0259 valideynl\u0259ri<\/p>\n<p>3. bac\u0131lar\u0131n \u0259rl\u0259rinin v\u0259 qarda\u015flar\u0131n arvadlar\u0131n\u0131n valideynl\u0259ri<\/p>\n<p>4. valideynl\u0259rin bac\u0131lar\u0131n\u0131n [qarda\u015flar\u0131n\u0131n] \u00f6vladlar\u0131<\/p>\n<p>5. bac\u0131lar\u0131n \u0259rl\u0259ri v\u0259 qarda\u015flar\u0131n arvadlar\u0131<\/p>\n<p>A) 1, 2, 5 B) 2, 3, 4 C) 3, 4, 5 D) 1, 3, 5<\/p>\n<p>66-1<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131lardan hans\u0131lar vergi \u00f6d\u0259yicisinin ail\u0259 \u00fczvl\u0259rin\u0259 aiddir:<\/p>\n<ol>\n<li>\u00f6vladl\u0131\u011fa g\u00f6t\u00fcrm\u00fc\u015f v\u0259 \u00f6vladl\u0131\u011fa g\u00f6t\u00fcr\u00fclm\u00fc\u015f \u015f\u0259xsl\u0259r, babalar v\u0259 n\u0259n\u0259l\u0259r<\/li>\n<li>qon\u015fular\u0131n \u00f6vladlar\u0131<\/li>\n<li>qon\u015fular\u0131n bac\u0131 v\u0259 qarda\u015flar\u0131<\/li>\n<li>bac\u0131lar\u0131n \u0259rl\u0259rinin v\u0259 qarda\u015flar\u0131n arvadlar\u0131n\u0131n baba v\u0259 n\u0259n\u0259l\u0259ri<\/li>\n<\/ol>\n<p>#67<\/p>\n<p>Vergitutma m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn mal dedikd\u0259, n\u0259 n\u0259z\u0259rd\u0259 tutulur?<\/p>\n<p>A) h\u0259r hans\u0131 maddi v\u0259 qeyri-maddi \u0259mlak<\/p>\n<p>B) yaln\u0131z maddi \u0259mlak v\u0259 pul v\u0259saitl\u0259ri<\/p>\n<p>C) sat\u0131\u015fda v\u0259 anbarda olan mallar<\/p>\n<p>D) yaln\u0131z maddi \u0259mlak<\/p>\n<p>#68<\/p>\n<p>Vergitutma m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeyri-maddi aktivl\u0259r dedikd\u0259 n\u0259 n\u0259z\u0259rd\u0259 tutulmur?<\/p>\n<p>A) intellektual, o c\u00fcml\u0259d\u0259n ticar\u0259t ni\u015fanlar\u0131<\/p>\n<p>B) dig\u0259r s\u0259naye m\u00fclkiyy\u0259ti obyektl\u0259ri<\/p>\n<p>C) m\u00fcvafiq qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada vergi \u00f6d\u0259yicisinin m\u00fclkiyy\u0259t h\u00fcququnun obyekti kimi tan\u0131nan dig\u0259r analoji h\u00fcquqlar<\/p>\n<p>D) sat\u0131\u015fdank\u0259nar g\u0259lirl\u0259r<\/p>\n<p>#69<\/p>\n<p>Vergitutma m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn mallar\u0131n t\u0259qdim edilm\u0259si dedikd\u0259 n\u0259 n\u0259z\u0259rd\u0259 tutulur?<\/p>\n<p>1. mallar \u00fcz\u0259rind\u0259 m\u00fclkiyy\u0259t h\u00fcququnun ba\u015fqas\u0131na verilm\u0259si<\/p>\n<p>2. mallar\u0131n sat\u0131\u015f\u0131, m\u00fcbadil\u0259si, h\u0259diyy\u0259 verilm\u0259si,<\/p>\n<p>3. \u0259m\u0259k haqq\u0131 \u00f6d\u0259nilm\u0259si<\/p>\n<p>4. girov qoyulmu\u015f mallar \u00fczr\u0259 m\u00fclkiyy\u0259t h\u00fcququnun girov saxlayana v\u0259 ya dig\u0259r \u015f\u0259xs\u0259 ke\u00e7m\u0259si<\/p>\n<p>5. mallar\u0131n t\u0259qdim edilm\u0259si say\u0131lmayan, n\u0259tic\u0259l\u0259ri maddi ifad\u0259 k\u0259sb ed\u0259n f\u0259aliyy\u0259t<\/p>\n<p>A) 1, 2, 5 B) 2, 3 ,4 C) 1, 2, 4 D) 2, 3, 5<\/p>\n<p>#70<\/p>\n<p>Vergitutma m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn xidm\u0259t [i\u015f] dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcl\u00fcr ?<\/p>\n<p>A) mallar\u0131n t\u0259qdim edilm\u0259si say\u0131lan, n\u0259tic\u0259l\u0259ri maddi ifad\u0259 k\u0259sb ed\u0259n f\u0259aliyy\u0259t<\/p>\n<p>B) mallar\u0131n t\u0259qdim edilm\u0259si say\u0131lmayan, n\u0259tic\u0259l\u0259ri maddi ifad\u0259 k\u0259sb ed\u0259n f\u0259aliyy\u0259t<\/p>\n<p>C) mallar\u0131n t\u0259qdim edilm\u0259si say\u0131lmayan, n\u0259tic\u0259l\u0259ri maddi ifad\u0259 k\u0259sb etm\u0259y\u0259n f\u0259aliyy\u0259t<\/p>\n<p>D) mallar\u0131n t\u0259qdim edilm\u0259si say\u0131lan, n\u0259tic\u0259l\u0259ri maddi ifad\u0259 k\u0259sb etm\u0259y\u0259n f\u0259aliyy\u0259t<\/p>\n<p>#71<\/p>\n<p>\u018fDV-nin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn a\u015fa\u011f\u0131dak\u0131 xidm\u0259tl\u0259rd\u0259n [i\u015fl\u0259rd\u0259n] hans\u0131lar istisna olunur?<\/p>\n<p>1. pul v\u0259saitin\u0259 m\u00fclkiyy\u0259t h\u00fcququnun ba\u015fqas\u0131na verilm\u0259si<\/p>\n<p>2. da\u015f\u0131nmaz \u0259mlaka m\u00fclkiyy\u0259t h\u00fcququnun ba\u015fqas\u0131na verilm\u0259si<\/p>\n<p>3. torpa\u011fa m\u00fclkiyy\u0259t h\u00fcququnun ba\u015fqas\u0131na verilm\u0259si<\/p>\n<p>4. da\u015f\u0131nan maddi \u0259mlak\u0131n t\u0259qdim edilm\u0259si<\/p>\n<p>5. i\u015f\u0259g\u00f6t\u00fcr\u0259n\u0259 muzdlu i\u015f\u00e7i kimi xidm\u0259t g\u00f6st\u0259rilm\u0259si<\/p>\n<p>A) 2, 3, 4 B) 1, 3, 5 C) 3, 4, 5 D) 1, 2, 5<\/p>\n<p>#72<\/p>\n<p>Xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259si [i\u015fl\u0259rin g\u00f6r\u00fclm\u0259si] zaman\u0131 istifad\u0259 olunan mallar ayr\u0131ca t\u0259qdim edilmirs\u0259 v\u0259 ya xidm\u0259tin [i\u015fin] d\u0259y\u0259rin\u0259 daxil edilm\u0259y\u0259n kompensasiyal\u0131 x\u0259rcl\u0259r m\u00fcqavil\u0259d\u0259 v\u0259 ya \u00f6d\u0259ni\u015f s\u0259n\u0259dl\u0259rind\u0259 ayr\u0131ca g\u00f6st\u0259rilmirs\u0259, bu zaman<\/p>\n<p>A) h\u0259min mallar v\u0259 ya x\u0259rcl\u0259r xidm\u0259tin [i\u015fin] ayr\u0131lmaz t\u0259rkib hiss\u0259si hesab edilmir<\/p>\n<p>B) m\u00fcst\u0259sna hallarda h\u0259min mallar v\u0259 ya x\u0259rcl\u0259r xidm\u0259tin [i\u015fin] ayr\u0131lmaz t\u0259rkib hiss\u0259si hesab edilm\u0259y\u0259 bil\u0259r<\/p>\n<p>C) h\u0259min mallar v\u0259 ya x\u0259rcl\u0259r xidm\u0259tin [i\u015fin] ayr\u0131lmaz t\u0259rkib hiss\u0259si hesab edilir<\/p>\n<p>D) v\u0259ziyy\u0259td\u0259n as\u0131l\u0131 olaraq h\u0259min mallar\u0131n v\u0259 ya x\u0259rcl\u0259rin d\u0259y\u0259rinin bir hiss\u0259si xidm\u0259tin [i\u015fin] t\u0259rkib hiss\u0259si hesab edil\u0259 bil\u0259r<\/p>\n<p>#73<\/p>\n<p>G\u0259lir dedikd\u0259 n\u0259 n\u0259z\u0259rd\u0259 tutulur<\/p>\n<ol>\n<li>mallar\u0131n (i\u015fl\u0259rin v\u0259 xidm\u0259tl\u0259rin) t\u0259qdim edilm\u0259si il\u0259 ba\u011fl\u0131 \u0259m\u0259liyyatlar\u0131n \u00fcmumi d\u0259y\u0259rind\u0259n x\u0259rcl\u0259r \u00e7\u0131x\u0131ld\u0131qan sonra qalan d\u0259y\u0259ri<\/li>\n<li>Sat\u0131\u015fdank\u0259nar g\u0259lirl\u0259r onunla ba\u011fl\u0131 x\u0259rcl\u0259r \u00e7\u0131x\u0131ldiqdan sonra qalan d\u0259y\u0259ri<\/li>\n<li>mallar\u0131n (i\u015fl\u0259rin v\u0259 xidm\u0259tl\u0259rin) t\u0259qdim edilm\u0259si il\u0259 ba\u011fl\u0131 \u0259m\u0259liyyatlar\u0131n bazar d\u0259y\u0259ri x\u0259rcl\u0259r \u00e7\u0259x\u0131lmaqla<\/li>\n<li>mallar\u0131n (i\u015fl\u0259rin v\u0259 xidm\u0259tl\u0259rin) t\u0259qdim edilm\u0259si il\u0259 ba\u011fl\u0131 \u0259m\u0259liyyatlar\u0131n \u00fcmumi d\u0259y\u0259ri, habel\u0259 sat\u0131\u015fdank\u0259nar g\u0259lir<\/li>\n<\/ol>\n<p>#74<\/p>\n<p>Vergitutma m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn sat\u0131\u015fdank\u0259nar g\u0259lirl\u0259r dedikd\u0259 n\u0259 n\u0259z\u0259rd\u0259 tutulur?<\/p>\n<p>1. dig\u0259r m\u00fc\u0259ssis\u0259l\u0259rin f\u0259aliyy\u0259tind\u0259 pay\u00e7\u0131 kimi i\u015ftirakdan g\u0259lir, m\u00fc\u0259ssis\u0259y\u0259 m\u0259xsus s\u0259hml\u0259r, istiqrazlar v\u0259 dig\u0259r qiym\u0259tli ka\u011f\u0131zlardan \u0259ld\u0259 olunan g\u0259lirl\u0259r<\/p>\n<p>2. mal v\u0259 xidm\u0259t [i\u015f] istehsal\u0131 v\u0259 sat\u0131\u015f\u0131 il\u0259 bilavasit\u0259 ba\u011fl\u0131 olmayan \u0259m\u0259liyyatdan g\u00f6t\u00fcr\u00fcl\u0259n dig\u0259r g\u0259lirl\u0259r<\/p>\n<p>3. natura \u015f\u0259klind\u0259 \u0259m\u0259k haqq\u0131 \u00f6d\u0259nilm\u0259si v\u0259 natura \u015f\u0259klind\u0259 dig\u0259r \u00f6d\u0259m\u0259l\u0259r<\/p>\n<p>4. c\u0259rim\u0259 v\u0259 z\u0259r\u0259rin \u00f6d\u0259nilm\u0259si \u015f\u0259klind\u0259 al\u0131nm\u0131\u015f m\u0259bl\u0259\u011f, xarici valyuta \u0259m\u0259liyyatlar\u0131 \u00fczr\u0259 artan m\u0259z\u0259nn\u0259 f\u0259rqi, qanunvericiliy\u0259 m\u00fcvafiq iddia m\u00fcdd\u0259ti ke\u00e7mi\u015f kreditor v\u0259 deponent borc m\u0259bl\u0259\u011fl\u0259ri<\/p>\n<p>A) 1, 2, 3 B) 2, 3, 4 C) 1, 3, 4 D) 1, 2, 4<\/p>\n<p>#75<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 maliyy\u0259 xidm\u0259tl\u0259rin\u0259 aid deyildir?<\/p>\n<p>A) m\u00fc\u015ft\u0259ril\u0259rin depozitl\u0259rinin v\u0259 hesablar\u0131n\u0131n idar\u0259 edilm\u0259si, k\u00f6\u00e7\u00fcrm\u0259l\u0259r, borc \u00f6hd\u0259likl\u0259ri v\u0259 t\u0259diyy\u0259 vasit\u0259l\u0259ri il\u0259 ba\u011fl\u0131 \u0259m\u0259liyyatlar<\/p>\n<p>B) inkassasiya xidm\u0259tl\u0259ri v\u0259 ya banknotlar\u0131n, qiym\u0259tli ka\u011f\u0131zlar\u0131n v\u0259 ya dig\u0259r qiym\u0259tlil\u0259rin saxlanmas\u0131 v\u0259 ya onlar\u0131n qorunmas\u0131n\u0131n t\u0259min edilm\u0259si \u00fczr\u0259 xidm\u0259tl\u0259r<\/p>\n<p>C) s\u0259hml\u0259rin, istiqraz v\u0259r\u0259q\u0259l\u0259rinin, sertifikatlar\u0131n, veksell\u0259rin, \u00e7ekl\u0259rin v\u0259 dig\u0259r qiym\u0259tli ka\u011f\u0131zlar\u0131n t\u0259dav\u00fcl\u00fc il\u0259 ba\u011fl\u0131 \u0259m\u0259liyyatlar<\/p>\n<p>D) qanuni t\u0259diyy\u0259 vasit\u0259l\u0259ri olan valyutan\u0131n, pul v\u0259saitl\u0259rinin v\u0259 \u0259skinazlar\u0131n [numizmatika \u0259\u015fyalar\u0131ndan ba\u015fqa] t\u0259dav\u00fcl\u00fc il\u0259 ba\u011fl\u0131 \u0259m\u0259liyyatlar<\/p>\n<p>#76<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 maliyy\u0259 xidm\u0259ti say\u0131lm\u0131r?<\/p>\n<p>A) m\u00fc\u0259ssis\u0259l\u0259rin depozitl\u0259rinin v\u0259 hesablar\u0131n\u0131n idar\u0259 edilm\u0259si, t\u0259diyy\u0259l\u0259r, k\u00f6\u00e7\u00fcrm\u0259l\u0259r, borc \u00f6hd\u0259likl\u0259ri v\u0259 t\u0259diyy\u0259 vasit\u0259l\u0259ri il\u0259 ba\u011fl\u0131 \u0259m\u0259liyyatlar<\/p>\n<p>B) t\u00f6r\u0259m\u0259 maliyy\u0259 vasit\u0259l\u0259ri il\u0259 \u0259qdl\u0259r\u0259, forvard m\u00fcqavil\u0259l\u0259rin\u0259, opsionlara v\u0259 analoji sazi\u015fl\u0259r\u0259 aid \u0259m\u0259liyyatlar<\/p>\n<p>C) s\u0131\u011forta v\u0259 t\u0259krar s\u0131\u011forta \u0259m\u0259liyyatlar\u0131 habel\u0259 bu \u0259m\u0259liyyatlarla ba\u011fl\u0131 s\u0131\u011forta agenti v\u0259 s\u0131\u011forta brokeri xidm\u0259tl\u0259ri<\/p>\n<p>D) inkassasiya xidm\u0259tl\u0259ri v\u0259 ya banknotlar\u0131n, qiym\u0259tli ka\u011f\u0131zlar\u0131n v\u0259 dig\u0259r qiym\u0259tlil\u0259rin saxlanmas\u0131 v\u0259 ya onlar\u0131n qorunmas\u0131n\u0131n t\u0259min edilm\u0259si \u00fczr\u0259 xidm\u0259tl\u0259r<\/p>\n<p>#77<\/p>\n<p>Vergitutma m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn dividend dedikd\u0259, n\u0259 n\u0259z\u0259rd\u0259 tutulur?<\/p>\n<p>A) h\u00fcquqi \u015f\u0259xsin \u00f6z t\u0259sis\u00e7il\u0259rinin [pay\u00e7\u0131lar\u0131n\u0131n] v\u0259 yaxud s\u0259hmdarlar\u0131n\u0131n xeyrin\u0259 xalis m\u0259nf\u0259\u0259tinin b\u00f6l\u00fc\u015fd\u00fcr\u00fclm\u0259si o c\u00fcml\u0259d\u0259n h\u00fcquqi \u015f\u0259xs l\u0259\u011fv edil\u0259rk\u0259n xalis m\u0259nf\u0259\u0259ti hesab\u0131na formala\u015fan \u0259mlak\u0131n (aktivl\u0259rin) b\u00f6l\u00fc\u015fd\u00fcr\u00fclm\u0259si, habel\u0259 s\u0259hml\u0259rin (paylar\u0131n) xalis m\u0259nf\u0259\u0259t hesab\u0131na art\u0131r\u0131lan nominal d\u0259y\u0259ri h\u00fcdudlar\u0131nda geri al\u0131nmas\u0131 il\u0259 ba\u011fl\u0131 pul v\u0259 ya dig\u0259r \u00f6d\u0259m\u0259l\u0259r \u015f\u0259klind\u0259 etdiyi \u00f6d\u0259ni\u015f<\/p>\n<p>B) fiziki \u015f\u0259xsin xalis m\u0259nf\u0259\u0259tinin b\u00f6l\u00fc\u015fd\u00fcr\u00fclm\u0259si il\u0259 ba\u011fl\u0131 pul v\u0259 ya dig\u0259r \u00f6d\u0259m\u0259l\u0259r \u015f\u0259klind\u0259 etdiyi \u00f6d\u0259ni\u015f<\/p>\n<p>C) s\u0259hmdarlar\u0131n yaln\u0131z h\u00fcquqi \u015f\u0259xsin xeyrin\u0259 xalis m\u0259nf\u0259\u0259tin b\u00f6l\u00fc\u015fd\u00fcr\u00fclm\u0259si il\u0259 ba\u011fl\u0131 pul v\u0259 ya dig\u0259r \u00f6d\u0259m\u0259l\u0259r \u015f\u0259klind\u0259 etdiyi \u00f6d\u0259ni\u015f<\/p>\n<p>D) h\u00fcquqi \u015f\u0259xsin \u00f6z t\u0259sis\u00e7il\u0259rin\u0259 [pay\u00e7\u0131lar\u0131na] v\u0259 yaxud s\u0259hmdarlar\u0131na natura \u015f\u0259klind\u0259 \u0259m\u0259k haqq\u0131 \u00f6d\u0259nilm\u0259si v\u0259 natura \u015f\u0259klind\u0259 dig\u0259r \u00f6d\u0259m\u0259l\u0259r<\/p>\n<p>#78<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 dividend say\u0131lm\u0131r?<\/p>\n<p>1. h\u00fcquqi \u015f\u0259xsin l\u0259\u011fvi il\u0259 ba\u011fl\u0131 \u0259mlak\u0131n b\u00f6l\u00fc\u015fd\u00fcr\u00fclm\u0259si n\u0259tic\u0259sind\u0259 \u0259ld\u0259 edil\u0259n g\u0259lir (b\u00f6l\u00fc\u015fd\u00fcr\u00fclm\u0259mi\u015f m\u0259nf\u0259\u0259t hesab\u0131na formala\u015fan \u0259mlak istisna olmaqla),<\/p>\n<p>2. s\u0259hmdarlar\u0131n s\u0259hml\u0259rinin faiz nisb\u0259tini d\u0259yi\u015fdirm\u0259y\u0259n s\u0259hml\u0259rin b\u00f6l\u00fc\u015fd\u00fcr\u00fclm\u0259si il\u0259 ba\u011fl\u0131 edil\u0259n \u00f6d\u0259ni\u015fl\u0259r<\/p>\n<p>3. s\u0259hml\u0259rin [hiss\u0259l\u0259rin, paylar\u0131n] nominal d\u0259y\u0259ri (b\u00f6l\u00fc\u015fd\u00fcr\u00fclm\u0259mi\u015f m\u0259nf\u0259\u0259t hesab\u0131na s\u0259hml\u0259rin (paylar\u0131n) artan nominal d\u0259y\u0259ri istisna olmaqla) h\u00fcdudlar\u0131nda geri al\u0131nmas\u0131 il\u0259 ba\u011fl\u0131 edil\u0259n \u00f6d\u0259ni\u015fl\u0259r<\/p>\n<p>4. h\u00fcquqi \u015f\u0259xsin \u00f6z t\u0259sis\u00e7il\u0259rinin [pay\u00e7\u0131lar\u0131n\u0131n] v\u0259 yaxud s\u0259hmdarlar\u0131n\u0131n xeyrin\u0259 xalis m\u0259nf\u0259\u0259tinin b\u00f6l\u00fc\u015fd\u00fcr\u00fclm\u0259si , o c\u00fcml\u0259d\u0259n h\u00fcquqi \u015f\u0259xs l\u0259\u011fv edil\u0259rk\u0259n xalis m\u0259nf\u0259\u0259ti hesab\u0131na formala\u015fan \u0259mlak\u0131n (aktivl\u0259rin) b\u00f6l\u00fc\u015fd\u00fcr\u00fclm\u0259si, habel\u0259 s\u0259hml\u0259rin (paylar\u0131n) xalis m\u0259nf\u0259\u0259t hesab\u0131na art\u0131r\u0131lan nominal d\u0259y\u0259ri h\u00fcdudlar\u0131nda geri al\u0131nmas\u0131 il\u0259 ba\u011fl\u0131 pul v\u0259 ya dig\u0259r \u00f6d\u0259m\u0259l\u0259r \u015f\u0259klind\u0259 etdiyi \u00f6d\u0259ni\u015f<\/p>\n<p>A) 1, 3, 4 B) 1, 2, 3 C) 2, 3, 4 D) 1, 2, 4<\/p>\n<p>#79<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 Az\u0259rbaycan m\u0259nb\u0259yind\u0259n g\u0259lir say\u0131lm\u0131r?<\/p>\n<p>A) Az\u0259rbaycan Respublikas\u0131nda muzdlu i\u015fd\u0259n g\u0259lir<\/p>\n<p>B) Az\u0259rbaycan Respublikas\u0131nda istehsal edilmi\u015f mallar\u0131n t\u0259qdim edilm\u0259sind\u0259n, i\u015f g\u00f6r\u00fclm\u0259sind\u0259n v\u0259 xidm\u0259t g\u00f6st\u0259rilm\u0259sind\u0259n g\u0259lir<\/p>\n<p>C) vergi \u00f6d\u0259yicisinin borclar\u0131n\u0131n onun kreditorlar\u0131 t\u0259r\u0259find\u0259n silinm\u0259sind\u0259n g\u0259lir<\/p>\n<p>D) qeyri-rezident t\u0259r\u0259find\u0259n \u00f6d\u0259nil\u0259n pensiya<\/p>\n<p>#80<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 qeyri-rezidentin Az\u0259rbaycan m\u0259nb\u0259yind\u0259n g\u0259lirin\u0259 aid deyil?<\/p>\n<p>A) Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259ki daimi n\u00fcmay\u0259nd\u0259liy\u0259 aid edil\u0259n sahibkarl\u0131q f\u0259aliyy\u0259tind\u0259n \u0259ld\u0259 olunan g\u0259lir<\/p>\n<p>B) daimi n\u00fcmay\u0259nd\u0259lik vasit\u0259sil\u0259 t\u0259qdim edilmi\u015f mallara [i\u015fl\u0259r\u0259, xidm\u0259tl\u0259r\u0259] aid edil\u0259 bil\u0259n eyni cinsli, yaxud b\u0259nz\u0259r [ox\u015far] mallar\u0131n [i\u015fl\u0259rin, xidm\u0259tl\u0259rin] t\u0259qdim edilm\u0259sind\u0259n \u0259ld\u0259 edilmi\u015f g\u0259lir<\/p>\n<p>C) daimi n\u00fcmay\u0259nd\u0259lik vasit\u0259sil\u0259 h\u0259yata ke\u00e7iril\u0259n f\u0259aliyy\u0259t\u0259 aid edil\u0259 bil\u0259n f\u0259aliyy\u0259td\u0259n v\u0259 ya ona ox\u015far f\u0259aliyy\u0259td\u0259n \u0259ld\u0259 edilmi\u015f g\u0259lir<\/p>\n<p>D) Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 daimi n\u00fcmay\u0259nd\u0259liyi v\u0259 ya \u0259mlak\u0131 olmayan \u015f\u0259xsd\u0259n al\u0131nan faizl\u0259r \u015f\u0259klind\u0259 g\u0259lir<\/p>\n<p>#81<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131 hans\u0131 g\u0259lirl\u0259r Az\u0259rbaycan m\u0259nb\u0259yind\u0259n g\u0259lirl\u0259r\u0259 aid edilir?<\/p>\n<p>1. Az\u0259rbaycan Respublikas\u0131ndak\u0131 sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 \u0259laq\u0259dar Vergi M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq g\u0259lir\u0259 daxil edilmi\u015f \u0259sas v\u0259saitl\u0259rin t\u0259qdim edilm\u0259sind\u0259n g\u0259lir<\/p>\n<p>2. Az\u0259rbaycan Respublikas\u0131ndak\u0131 sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 \u0259laq\u0259dar x\u0259rcl\u0259rin Vergi M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq kompensasiya edilm\u0259sind\u0259n v\u0259 ya ehtiyatlar\u0131n azalmas\u0131ndan g\u0259lir<\/p>\n<p>3. Az\u0259rbaycan Respublikas\u0131ndak\u0131 sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 \u0259laq\u0259dar vergi \u00f6d\u0259yicisinin borclar\u0131n\u0131n onun kreditorlar\u0131 t\u0259r\u0259find\u0259n silinm\u0259sind\u0259n g\u0259lir<\/p>\n<p>4. Az\u0259rbaycan Respublikas\u0131n\u0131n h\u00fcdudlar\u0131ndan k\u0259nardak\u0131 sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 \u0259laq\u0259dar vergi \u00f6d\u0259yicisinin borclar\u0131n\u0131n onun kreditorlar\u0131 t\u0259r\u0259find\u0259n silinm\u0259sind\u0259n g\u0259lir<\/p>\n<p>A) 1, 3, 4 B) 2, 3, 4 C) 1, 2, 3 D) 1, 2, 4<\/p>\n<p>#82. A\u015fa\u011f\u0131dak\u0131 hans\u0131 g\u0259lirl\u0259r Az\u0259rbaycan m\u0259nb\u0259yind\u0259n g\u0259lirl\u0259r\u0259 aid edilir?<\/p>\n<p>1. g\u00fcz\u0259\u015ftli vergi tutulan \u00f6lk\u0259l\u0259rd\u0259 t\u0259sis edilmi\u015f (qeydiyyatdan ke\u00e7mi\u015f) subyektl\u0259r\u0259 rezidentl\u0259rin v\u0259\u00a0\u00a0 qeyri-rezidentl\u0259rin Az\u0259rbaycan Respublikas\u0131ndak\u0131 daimi n\u00fcmay\u0259nd\u0259likl\u0259ri t\u0259r\u0259find\u0259n birba\u015fa v\u0259 ya dolay\u0131s\u0131 il\u0259\u00a0 edil\u0259n \u00f6d\u0259ni\u015fl\u0259r<\/p>\n<p>2. Az\u0259rbaycan Respublikas\u0131ndak\u0131 sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 \u0259laq\u0259dar x\u0259rcl\u0259rin Vergi M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq kompensasiya edilm\u0259sind\u0259n v\u0259 ya ehtiyatlar\u0131n azalmas\u0131ndan g\u0259lir<\/p>\n<p>3. Az\u0259rbaycan Respublikas\u0131ndak\u0131 sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 \u0259laq\u0259dar vergi \u00f6d\u0259yicisinin borclar\u0131n\u0131n onun kreditorlar\u0131 t\u0259r\u0259find\u0259n silinm\u0259sind\u0259n g\u0259lir<\/p>\n<p>4. Az\u0259rbaycan Respublikas\u0131n\u0131n h\u00fcdudlar\u0131ndan k\u0259nardak\u0131 sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 \u0259laq\u0259dar vergi \u00f6d\u0259yicisinin borclar\u0131n\u0131n onun kreditorlar\u0131 t\u0259r\u0259find\u0259n silinm\u0259sind\u0259n g\u0259lir<\/p>\n<p>A) 1, 3, 4 B) 2, 3, 4 C) 1, 2, 3 D) 1, 2, 4<\/p>\n<p>#83<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131 hans\u0131 g\u0259lirl\u0259r Az\u0259rbaycan m\u0259nb\u0259yind\u0259n g\u0259lirl\u0259r\u0259 aid deyildir?<\/p>\n<p>1. rezidentl\u0259rd\u0259n al\u0131nan faizl\u0259r \u015f\u0259klind\u0259 g\u0259lir<\/p>\n<p>2. qeyri-rezident h\u00fcquqi \u015f\u0259xsd\u0259n dividend \u015f\u0259klind\u0259 \u0259ld\u0259 edil\u0259n g\u0259lir<\/p>\n<p>3. rezident t\u0259r\u0259find\u0259n \u00f6d\u0259nil\u0259n pensiya<\/p>\n<p>4. qeyri-rezidentin sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 ba\u011fl\u0131 olmayan \u0259mlak t\u0259qdim edilm\u0259sind\u0259n \u0259ld\u0259 etdiyi dig\u0259r g\u0259lirl\u0259r<\/p>\n<p>A) 1, 4 B) 3, 4 C) 1, 2 D) 2, 4<\/p>\n<p>#84<\/p>\n<p>Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 daimi n\u00fcmay\u0259nd\u0259liyi v\u0259 ya \u0259mlak\u0131 olan \u015f\u0259xsd\u0259n al\u0131nan faizl\u0259r \u015f\u0259klind\u0259 g\u0259lir hans\u0131 halda Az\u0259rbaycan m\u0259nb\u0259yind\u0259n g\u0259lir\u0259 aid edilir?<\/p>\n<p>A) h\u0259min \u015f\u0259xsin bu faizl\u0259r \u00fczr\u0259 borcu bu c\u00fcr n\u00fcmay\u0259nd\u0259lik v\u0259 ya \u0259mlakla ba\u011fl\u0131 olduqda<\/p>\n<p>B) h\u0259min \u015f\u0259xsin bu faizl\u0259r \u00fczr\u0259 borcu bu c\u00fcr n\u00fcmay\u0259nd\u0259lik v\u0259 ya \u0259mlakla ba\u011fl\u0131 olmad\u0131qda<\/p>\n<p>C) he\u00e7 bir halda aid edilmir<\/p>\n<p>D) b\u00fct\u00fcn hallarda aid edilir<\/p>\n<p>#85<\/p>\n<p>Aktivl\u0259rinin ne\u00e7\u0259 faizd\u0259n \u00e7ox olan hiss\u0259si birba\u015fa v\u0259 ya dolay\u0131s\u0131 il\u0259 Az\u0259rbaycan Respublikas\u0131ndak\u0131 da\u015f\u0131nmaz \u0259mlakdan ibar\u0259t olan m\u00fc\u0259ssis\u0259nin s\u0259hml\u0259rinin v\u0259 ya i\u015ftirak pay\u0131n\u0131n t\u0259qdim edilm\u0259sind\u0259n g\u0259lir Az\u0259rbaycan m\u0259nb\u0259yind\u0259n g\u0259lir say\u0131l\u0131r?<\/p>\n<p>A) 25 faizd\u0259n<\/p>\n<p>B) 35 faizd\u0259n<\/p>\n<p>C) 45 faizd\u0259n<\/p>\n<p>D) 50 faizd\u0259n<\/p>\n<p>#86<\/p>\n<p>\u0130dar\u0259etm\u0259 v\u0259 maliyy\u0259 xidm\u0259tl\u0259rinin g\u00f6st\u0259rilm\u0259sind\u0259n \u0259ld\u0259 edil\u0259n g\u0259lir a\u015fa\u011f\u0131dak\u0131 hans\u0131 hallarda Az\u0259rbaycan m\u0259nb\u0259yind\u0259n g\u0259lir\u0259 aid edilir?<\/p>\n<p>1. bu g\u0259lir rezident h\u00fcquqi \u015f\u0259xsin v\u0259 ya qeyri-rezidentin Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 yerl\u0259\u015f\u0259n daimi n\u00fcmay\u0259nd\u0259liyi t\u0259r\u0259find\u0259n \u00f6d\u0259nilirs\u0259<\/p>\n<p>2. bu g\u0259lir rezident h\u00fcquqi \u015f\u0259xsin v\u0259 ya qeyri-rezidentin Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259n k\u0259narda yerl\u0259\u015f\u0259n daimi n\u00fcmay\u0259nd\u0259liyi t\u0259r\u0259find\u0259n \u00f6d\u0259nilirs\u0259<\/p>\n<p>3. bu g\u0259lir he\u00e7 bir halda Az\u0259rbaycan m\u0259nb\u0259yind\u0259n g\u0259lir\u0259 aid edilmir<\/p>\n<p>4. bu g\u0259lir m\u00fc\u0259ssis\u0259 v\u0259 ya onun daimi n\u00fcmay\u0259nd\u0259liyi il\u0259 ba\u011flanm\u0131\u015f m\u00fcqavil\u0259y\u0259 \u0259sas\u0259n \u0259ld\u0259 edilmi\u015fdirs\u0259<\/p>\n<p>A) 1, 4 B) 3, 4 C) 1, 2 D) 2, 4<\/p>\n<p>86-1<\/p>\n<p>G\u00fcz\u0259\u015ftli vergi tutulan \u00f6lk\u0259l\u0259rd\u0259 t\u0259sis edilmi\u015f (qeydiyyatdan ke\u00e7mi\u015f) \u015f\u0259xsl\u0259r\u0259, o c\u00fcml\u0259d\u0259n dig\u0259r \u00f6lk\u0259l\u0259rd\u0259 olan filial v\u0259 ya n\u00fcmay\u0259nd\u0259likl\u0259rin\u0259, g\u00fcz\u0259\u015ftli vergi tutulan \u00f6lk\u0259l\u0259rd\u0259 olan bank hesablar\u0131na rezidentl\u0259rin v\u0259 qeyri-rezidentl\u0259rin Az\u0259rbaycan Respublikas\u0131ndak\u0131 daimi n\u00fcmay\u0259nd\u0259likl\u0259ri t\u0259r\u0259find\u0259n birba\u015fa v\u0259 ya dolay\u0131s\u0131 il\u0259 edil\u0259n \u00f6d\u0259ni\u015fl\u0259r Az\u0259rbaycan m\u0259nb\u0259yind\u0259 g\u0259lirl\u0259r\u0259 aid edilirmi?<\/p>\n<ol>\n<li>Dig\u0259r \u00f6lk\u0259l\u0259rd\u0259 olan filial v\u0259 ya n\u00fcmay\u0259nd\u0259likl\u0259rin\u0259 edil\u0259n \u00f6d\u0259ni\u015fl\u0259r aid edilmir<\/li>\n<li>Az\u0259rbaycan m\u0259nb\u0259yind\u0259 g\u0259lir say\u0131lm\u0131r<\/li>\n<li>Qeyri- rezidentl\u0259r\u0259 \u00f6d\u0259m\u0259l\u0259r g\u0259lir say\u0131lm\u0131r<\/li>\n<li>Az\u0259rbaycan m\u0259nb\u0259yind\u0259 g\u0259lir say\u0131l\u0131r<\/li>\n<\/ol>\n<p>#87<\/p>\n<p>Maddi aktivl\u0259rin istifad\u0259 m\u00fcdd\u0259ti ne\u00e7\u0259 ild\u0259n \u00e7ox olduqda, onlar \u0259sas v\u0259sait say\u0131l\u0131r?<\/p>\n<p>A) 1 ild\u0259n<\/p>\n<p>B) 2 ild\u0259n<\/p>\n<p>C) 3 ild\u0259n<\/p>\n<p>D) 5 ild\u0259n<\/p>\n<p>88<\/p>\n<p>Maddi aktivl\u0259rin d\u0259y\u0259ri ne\u00e7\u0259 manatdan \u00e7ox olduqda, onlar \u0259sas v\u0259sait say\u0131l\u0131r?<\/p>\n<ol>\n<li>100 manatdan<\/li>\n<li>200 manatdan<\/li>\n<li>300 manatdan<\/li>\n<li>500 manatdan<\/li>\n<\/ol>\n<p>#89<\/p>\n<p>Vergitutma m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn faizl\u0259r dedikd\u0259, n\u0259 n\u0259z\u0259rd\u0259 tutulur?<\/p>\n<p>A) borc \u00f6hd\u0259likl\u0259ri il\u0259 ba\u011fl\u0131 olan h\u0259r hans\u0131 \u00f6d\u0259m\u0259, o c\u00fcml\u0259d\u0259n kreditl\u0259rin [ssudalar\u0131n] v\u0259 ya depozitl\u0259rin [hesablar\u0131n] verilm\u0259si \u00fc\u00e7\u00fcn \u00f6d\u0259m\u0259<\/p>\n<p>B) krediti v\u0259 ya t\u0259minat\u0131 t\u0259qdim etmi\u015f \u015f\u0259xsin kreditl\u0259ri v\u0259 kredit t\u0259minatlar\u0131n\u0131n idar\u0259 edilm\u0259sin\u0259 g\u00f6r\u0259 \u00f6d\u0259m\u0259<\/p>\n<p>C) valyutan\u0131n, pul v\u0259saitl\u0259rinin v\u0259 \u0259skinaslar\u0131n [numizmatika \u0259\u015fyalar\u0131ndan ba\u015fqa] t\u0259dav\u00fcl\u00fc il\u0259 ba\u011fl\u0131 \u00f6d\u0259m\u0259<\/p>\n<p>D) istehsal edilmi\u015f mallara g\u00f6r\u0259 \u00f6d\u0259m\u0259<\/p>\n<p>#90<\/p>\n<p>Vergitutma m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn xalis m\u0259nf\u0259\u0259t dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcl\u00fcr?<\/p>\n<p>A) balans m\u0259nf\u0259\u0259ti<\/p>\n<p>B) m\u0259nf\u0259\u0259t vergisi \u00e7\u0131x\u0131ld\u0131qdan sonra qalan m\u0259nf\u0259\u0259t<\/p>\n<p>C) m\u00fchasibat m\u0259nf\u0259\u0259ti<\/p>\n<p>D) dolay\u0131 vergil\u0259r \u00e7\u0131x\u0131ld\u0131qdan sonra qalan m\u0259nf\u0259\u0259t<\/p>\n<p>#91<\/p>\n<p>Vergitutma m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn i\u015ftirak\u00e7\u0131 dedikd\u0259, n\u0259 ba\u015fa d\u00fc\u015f\u00fcl\u00fcr?<\/p>\n<p>A) s\u0259hmdar, pay\u00e7\u0131 v\u0259 ya m\u00fc\u0259ssis\u0259nin m\u0259nf\u0259\u0259tind\u0259 dig\u0259r i\u015ftirak\u00e7\u0131<\/p>\n<p>B) yaln\u0131z s\u0259hmdar v\u0259 ya m\u00fc\u0259ssis\u0259nin m\u0259nf\u0259\u0259tind\u0259 i\u015ftirak\u00e7\u0131<\/p>\n<p>C) m\u00fc\u0259ssis\u0259nin s\u0259hmdar\u0131 olmayan \u015f\u0259xsl\u0259r<\/p>\n<p>D) vergi \u00f6d\u0259yicisinin ail\u0259 \u00fczv\u00fc<\/p>\n<p>#92<\/p>\n<p>Vergitutma m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn \u0259mlak dedikd\u0259, n\u0259 n\u0259z\u0259rd\u0259 tutulur?<\/p>\n<p>A) yaln\u0131z da\u015f\u0131nan \u0259mlak<\/p>\n<p>B) yaln\u0131z da\u015f\u0131nmaz \u0259mlak<\/p>\n<p>C) h\u0259r hans\u0131 da\u015f\u0131nan v\u0259 da\u015f\u0131nmaz \u0259mlak, o c\u00fcml\u0259d\u0259n qeyri-maddi aktivl\u0259r, d\u00f6vriyy\u0259 v\u0259saitl\u0259ri v\u0259 m\u00fclkiyy\u0259t h\u00fcququnun dig\u0259r obyektl\u0259ri<\/p>\n<p>D) yaln\u0131z maddi \u0259mlak v\u0259 pul v\u0259saitl\u0259ri<\/p>\n<p>#93<\/p>\n<p>\u018fmlak\u0131n qal\u0131q d\u0259y\u0259ri dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcl\u00fcr?<\/p>\n<p>A) ilin sonuna \u0259sas v\u0259saitl\u0259rin d\u0259y\u0259ri<\/p>\n<p>B) \u0259sas v\u0259saitl\u0259rin ilkin d\u0259y\u0259rinin h\u0259min \u0259sas v\u0259saitl\u0259r\u0259 hesablanm\u0131\u015f amortizasiyan\u0131n m\u0259bl\u0259\u011fi q\u0259d\u0259r azald\u0131lan d\u0259y\u0259ri<\/p>\n<p>C) \u0259sas v\u0259saitl\u0259rin ilkin d\u0259y\u0259rinin h\u0259min \u0259sas v\u0259saitl\u0259r\u0259 hesablanm\u0131\u015f amortizasiyan\u0131n m\u0259bl\u0259\u011fi q\u0259d\u0259r art\u0131r\u0131lan d\u0259y\u0259ri<\/p>\n<p>D) \u0259sas v\u0259saitl\u0259rin ilkin d\u0259y\u0259ri il\u0259 h\u0259min \u0259sas v\u0259saitl\u0259r\u0259 hesablanm\u0131\u015f amortizasiya m\u0259bl\u0259\u011finin \u0259d\u0259di ortas\u0131<\/p>\n<p>#94<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 Vergi M\u0259c\u0259ll\u0259sind\u0259 istifad\u0259 edil\u0259n royalti anlay\u0131\u015f\u0131na aid deyil?<\/p>\n<p>A) \u0259d\u0259biyyat, inc\u0259s\u0259n\u0259t, yaxud elm \u0259s\u0259rl\u0259ri, proqram t\u0259minat\u0131 \u00fcz\u0259rind\u0259 h\u00fcquqlar\u0131n istifad\u0259 olunmas\u0131na g\u00f6r\u0259 \u00f6d\u0259ni\u015fl\u0259r<\/p>\n<p>B) kinematoqrafik filml\u0259r v\u0259 dig\u0259r qeyri-maddi aktivl\u0259r \u00fcz\u0259rind\u0259 m\u00fc\u0259llif h\u00fcquqlar\u0131ndan istifad\u0259 olunmas\u0131, yaxud istifad\u0259 h\u00fcquqlar\u0131n\u0131n verilm\u0259sin\u0259 g\u00f6r\u0259 al\u0131nan \u00f6d\u0259ni\u015fl\u0259r<\/p>\n<p>C) ist\u0259nil\u0259n patent\u0259, ticar\u0259t markas\u0131na, dizayn, yaxud model\u0259, plana, m\u0259xfi d\u00fcstura, yaxud proses\u0259, s\u0259naye, kommersiya, yaxud elmi t\u0259cr\u00fcb\u0259y\u0259 aid olan informasiyaya g\u00f6r\u0259 m\u00fckafat \u015f\u0259klind\u0259 al\u0131nan \u00f6d\u0259ni\u015fl\u0259r<\/p>\n<p>D) s\u0259naye, kommersiya v\u0259 ya elmi avadanl\u0131\u011f\u0131n istehsal\u0131, yaxud sat\u0131\u015f\u0131na g\u00f6r\u0259 al\u0131nan \u00f6d\u0259ni\u015fl\u0259r<\/p>\n<p>#95<\/p>\n<p>Vegitutma m\u0259qs\u0259di il\u0259 \u201cn\u0259zar\u0259t-kassa aparat\u0131\u201d dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcl\u00fcr?<\/p>\n<p>A) mallar\u0131n [i\u015fl\u0259rin, xidm\u0259tl\u0259rin] t\u0259qdim edilm\u0259si zaman\u0131 hesabla\u015fmalar\u0131n qeydiyyat\u0131nda istifad\u0259 edil\u0259n, fiskal yadda\u015fa malik olan v\u0259 \u0259dliyy\u0259 orqanlar\u0131nda m\u00fc\u0259yy\u0259n olunmu\u015f qaydada qeydiyyatdan ke\u00e7\u0259n elektron avadanl\u0131q v\u0259 ya komp\u00fcter sisteml\u0259ri<\/p>\n<p>B) mallar\u0131n [i\u015fl\u0259rin, xidm\u0259tl\u0259rin] t\u0259qdim edilm\u0259si zaman\u0131 hesabla\u015fmalar\u0131n qeydiyyat\u0131nda istifad\u0259 edil\u0259n, fiskal yadda\u015fa malik olan v\u0259 g\u00f6mr\u00fck orqanlar\u0131nda m\u00fc\u0259yy\u0259n olunmu\u015f qaydada qeydiyyatdan ke\u00e7\u0259n elektron avadanl\u0131q v\u0259 ya komp\u00fcter sisteml\u0259ri<\/p>\n<p>C) mallar\u0131n [i\u015fl\u0259rin, xidm\u0259tl\u0259rin] t\u0259qdim edilm\u0259si zaman\u0131 hesabla\u015fmalar\u0131n qeydiyyat\u0131nda istifad\u0259 edil\u0259n, fiskal yadda\u015fa malik olan v\u0259 maliyy\u0259 orqanlar\u0131nda m\u00fc\u0259yy\u0259n olunmu\u015f qaydada qeydiyyatdan ke\u00e7\u0259n elektron avadanl\u0131q v\u0259 ya komp\u00fcter sisteml\u0259ri<\/p>\n<p>D) mallar\u0131n [i\u015fl\u0259rin, xidm\u0259tl\u0259rin] t\u0259qdim edilm\u0259si zaman\u0131 hesabla\u015fmalar\u0131n qeydiyyat\u0131nda istifad\u0259 edil\u0259n, fiskal yadda\u015fa malik olan v\u0259 vergi orqanlar\u0131nda m\u00fc\u0259yy\u0259n olunmu\u015f qaydada qeydiyyatdan ke\u00e7\u0259n elektron avadanl\u0131q v\u0259 ya komp\u00fcter sisteml\u0259ri<\/p>\n<p>#96<\/p>\n<p>Vergitutma m\u0259qs\u0259di il\u0259 n\u0259zar\u0259t-kassa aparat\u0131n\u0131n m\u00fc\u0259yy\u0259n olunmu\u015f qaydada qeydiyyat\u0131 hans\u0131 orqan t\u0259r\u0259find\u0259n h\u0259yata ke\u00e7irilir?<\/p>\n<p>A) vergi orqanlar\u0131<\/p>\n<p>B) maliyy\u0259 orqanlar\u0131<\/p>\n<p>C) \u0259dliyy\u0259 orqanlar\u0131<\/p>\n<p>D) g\u00f6mr\u00fck orqanlar\u0131<\/p>\n<p>#97<\/p>\n<p>Forvard kontrakt\u0131 n\u0259dir?<\/p>\n<p>A) i\u015f\u00e7i il\u0259 ba\u011flanan m\u00fcqavil\u0259, kontraktd\u0131r<\/p>\n<p>B) \u015f\u0259xsin qiym\u0259tli ka\u011f\u0131zlar, mallar v\u0259 ya pul v\u0259saitl\u0259ri g\u0259l\u0259c\u0259kd\u0259 m\u00fc\u0259yy\u0259n vaxtda v\u0259 m\u00fc\u0259yy\u0259n \u015f\u0259rtl\u0259rl\u0259 bu c\u00fcr forvard kontrakt\u0131n\u0131n ba\u011fland\u0131\u011f\u0131 anda t\u0259sbit edilmi\u015f qiym\u0259tl\u0259 \u0259ld\u0259 etm\u0259y\u0259 [satma\u011fa] \u00f6hd\u0259liyini t\u0259sdiq ed\u0259n m\u00fcqavil\u0259dir<\/p>\n<p>C) \u015f\u0259xsin mallar v\u0259 ya pul v\u0259saitini al\u0131nmas\u0131 m\u0259qs\u0259di il\u0259 ba\u011flanan m\u00fcqavil\u0259dir<\/p>\n<p>D) \u015f\u0259xsin yaln\u0131z qiym\u0259tli ka\u011f\u0131zlar v\u0259 ya pul v\u0259saitl\u0259ri g\u0259l\u0259c\u0259kd\u0259 m\u00fc\u0259yy\u0259n vaxtda v\u0259 m\u00fc\u0259yy\u0259n \u015f\u0259rtl\u0259rl\u0259 bu c\u00fcr forvard kontrakt\u0131n\u0131n ba\u011fland\u0131\u011f\u0131 anda t\u0259sbit edilmi\u015f qiym\u0259tl\u0259 \u0259ld\u0259 etm\u0259y\u0259 \u00f6hd\u0259liyini t\u0259sdiq ed\u0259n m\u00fcqavil\u0259dir<\/p>\n<p>#98<\/p>\n<p>Opsion n\u0259dir?<\/p>\n<p>A) qiym\u0259tli ka\u011f\u0131zlar\u0131n \u0259ld\u0259 edilm\u0259si h\u00fcququnu t\u0259sdiq ed\u0259n s\u0259n\u0259ddir<\/p>\n<p>B) qiym\u0259tli ka\u011f\u0131zlar, mallar v\u0259 ya pul v\u0259saitl\u0259ri g\u0259l\u0259c\u0259kd\u0259 m\u00fc\u0259yy\u0259n \u015f\u0259rtl\u0259rl\u0259 bu c\u00fcr opsionun ba\u011flanmas\u0131 an\u0131na v\u0259 ya t\u0259r\u0259fl\u0259rin q\u0259rar\u0131na \u0259sas\u0259n, bu c\u00fcr \u0259ld\u0259 etm\u0259nin an\u0131na sat\u0131\u015f qiym\u0259tl\u0259rinin t\u0259sbit edilm\u0259si il\u0259 \u0259ld\u0259 etm\u0259y\u0259 [satma\u011fa] h\u00fcququ t\u0259sdiq ed\u0259n s\u0259n\u0259ddir<\/p>\n<p>C) malg\u00f6nd\u0259r\u0259nl\u0259rl\u0259 ba\u011flan\u0131lan m\u00fcqavil\u0259dir<\/p>\n<p>D) \u015f\u0259xsin barter \u0259m\u0259liyyatlar\u0131 il\u0259 \u0259laq\u0259dar \u00f6hd\u0259liyini t\u0259sdiq ed\u0259n m\u00fcqavil\u0259dir<\/p>\n<p>#99<\/p>\n<p>Qeyri-kommersiya f\u0259aliyy\u0259ti dedikd\u0259, hans\u0131 f\u0259aliyy\u0259t n\u0259z\u0259rd\u0259 tutulur?<\/p>\n<p>A) m\u0259qs\u0259di g\u0259lir g\u00f6t\u00fcrm\u0259k olmayan v\u0259 \u0259ld\u0259 etdiyi g\u0259liri yaln\u0131z qeyri-kommersiya m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn istifad\u0259 etm\u0259yi n\u0259z\u0259rd\u0259 tutan f\u0259aliyy\u0259t<\/p>\n<p>B) m\u0259qs\u0259di g\u0259lir g\u00f6t\u00fcrm\u0259k olan v\u0259 \u0259ld\u0259 etdiyi g\u0259liri yaln\u0131z kommersiya m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn istifad\u0259 etm\u0259yi n\u0259z\u0259rd\u0259 tutan f\u0259aliyy\u0259t<\/p>\n<p>C) yaln\u0131z xeyriyy\u0259\u00e7ilik f\u0259aliyy\u0259ti<\/p>\n<p>D) \u0259ld\u0259 etdiyi g\u0259liri qeyri-kommersiya m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn istifad\u0259 etm\u0259yi n\u0259z\u0259rd\u0259 tutmayan f\u0259aliyy\u0259t<\/p>\n<p>#100<\/p>\n<p>Mallar\u0131n ixrac\u0131 dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcl\u00fcr?<\/p>\n<p>A) g\u00f6mr\u00fck qanunvericiliyin\u0259 uy\u011fun olaraq ixrac mallar\u0131 hesab edil\u0259n mallar\u0131n Az\u0259rbaycan Respublikas\u0131 \u0259razisind\u0259n \u00e7\u0131xar\u0131lmas\u0131<\/p>\n<p>B) g\u00f6mr\u00fck qanunvericiliyin\u0259 uy\u011fun olaraq idxal mallar\u0131 hesab edil\u0259n mallar\u0131n Az\u0259rbaycan Respublikas\u0131 \u0259razisin\u0259 g\u0259tirilm\u0259si<\/p>\n<p>C) idxal mallar\u0131 hesab edil\u0259n mallar\u0131n xarici \u00f6lk\u0259nin g\u00f6mr\u00fck qanunvericiliyin\u0259 uy\u011fun olaraq Az\u0259rbaycan Respublikas\u0131 \u0259razisind\u0259n \u00e7\u0131xar\u0131lmas\u0131<\/p>\n<p>D) vergi qanunvericiliyin\u0259 uy\u011fun olaraq ixrac mallar\u0131 hesab edil\u0259n mallar\u0131n Az\u0259rbaycan Respublikas\u0131 \u0259razisind\u0259n \u00e7\u0131xar\u0131lmas\u0131<\/p>\n<p>#101<\/p>\n<p>Mallar\u0131n t\u0259krar ixrac\u0131 n\u0259dir?<\/p>\n<p>A) vergi qanunvericiliyin\u0259 uy\u011fun olaraq, ixrac mallar\u0131 say\u0131lan mallar\u0131 idxal etmi\u015f \u015f\u0259xsin h\u0259min mallar\u0131 idxal ed\u0259nd\u0259n sonra t\u0259qdim etm\u0259d\u0259n v\u0259 idxal olundu\u011fu andak\u0131 v\u0259ziyy\u0259td\u0259 ixrac etm\u0259si<\/p>\n<p>B) idxal mallar\u0131 say\u0131lan mallar\u0131 idxal etmi\u015f \u015f\u0259xsin h\u0259min mallar\u0131 idxal ed\u0259nd\u0259n sonra t\u0259qdim etm\u0259d\u0259n v\u0259 idxal olundu\u011fu andak\u0131 v\u0259ziyy\u0259td\u0259 satmas\u0131<\/p>\n<p>C) idxal mallar\u0131 say\u0131lan mallar\u0131 ixrac etmi\u015f \u015f\u0259xsin h\u0259min mallar\u0131 ixrac etm\u0259si<\/p>\n<p>D) g\u00f6mr\u00fck qanunvericiliyin\u0259 uy\u011fun olaraq, t\u0259krar ixrac mallar\u0131 say\u0131lan mallar\u0131 idxal etmi\u015f \u015f\u0259xsin h\u0259min mallar\u0131 idxal ed\u0259nd\u0259n sonra t\u0259qdim etm\u0259d\u0259n v\u0259 idxal olundu\u011fu andak\u0131 v\u0259ziyy\u0259td\u0259 ixrac etm\u0259si<\/p>\n<p>#102<\/p>\n<p>Mallar\u0131n idxal\u0131 n\u0259dir?<\/p>\n<p>A) vergi qanunvericiliyin\u0259 uy\u011fun olaraq idxal mallar\u0131 say\u0131lan mallar\u0131n Az\u0259rbaycan Respublikas\u0131 \u0259razisin\u0259 g\u0259tirilm\u0259si<\/p>\n<p>B) g\u00f6mr\u00fck qanunvericiliyin\u0259 uy\u011fun olaraq idxal mallar\u0131 say\u0131lan mallar\u0131n Az\u0259rbaycan Respublikas\u0131 \u0259razisin\u0259 g\u0259tirilm\u0259si<\/p>\n<p>C) g\u00f6mr\u00fck qanunvericiliyin\u0259 uy\u011fun olaraq ixrac mallar\u0131 say\u0131lan mallar\u0131n Az\u0259rbaycan Respublikas\u0131 \u0259razisind\u0259n \u00e7\u0131xar\u0131lmas\u0131<\/p>\n<p>D) g\u00f6mr\u00fck qanunvericiliyin\u0259 uy\u011fun olaraq idxal mallar\u0131 say\u0131lan mallar\u0131n yaln\u0131z h\u00fcquqi \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n Az\u0259rbaycan Respublikas\u0131 \u0259razisin\u0259 g\u0259tirilm\u0259si<\/p>\n<p>#103<\/p>\n<p>Mallar\u0131n t\u0259krar idxal\u0131 n\u0259dir?<\/p>\n<p>A) g\u00f6mr\u00fck qanunvericiliyin\u0259 uy\u011fun olaraq, t\u0259krar idxal mallar\u0131 say\u0131lan mallar\u0131 t\u0259qdim etm\u0259d\u0259n v\u0259 ixrac olundu\u011fu andak\u0131 v\u0259ziyy\u0259td\u0259 ixrac etmi\u015f \u015f\u0259xsin h\u0259min mallar\u0131 idxal etm\u0259si<\/p>\n<p>B) vergi qanunvericiliyin\u0259 uy\u011fun olaraq, t\u0259krar ixrac mallar\u0131 say\u0131lan mallar\u0131 t\u0259qdim etm\u0259d\u0259n v\u0259 ixrac olundu\u011fu andak\u0131 v\u0259ziyy\u0259td\u0259 ixrac etmi\u015f \u015f\u0259xsin h\u0259min mallar\u0131 idxal etm\u0259si<\/p>\n<p>C) g\u00f6mr\u00fck qanunvericiliyin\u0259 uy\u011fun olaraq, t\u0259krar idxal mallar\u0131 say\u0131lan mallar\u0131 t\u0259qdim etm\u0259d\u0259n v\u0259 ixrac olundu\u011fu andak\u0131 v\u0259ziyy\u0259td\u0259 idxal etmi\u015f \u015f\u0259xsin h\u0259min mallar\u0131 idxal etm\u0259si<\/p>\n<p>D) g\u00f6mr\u00fck qanunvericiliyin\u0259 uy\u011fun olaraq, t\u0259krar idxal mallar\u0131 say\u0131lan mallar\u0131n t\u0259qdim edilm\u0259si<\/p>\n<p>#104<\/p>\n<p>Az\u0259rbaycan Respublikas\u0131 \u0259razisind\u0259n tranzit n\u0259dir?<\/p>\n<p>A) g\u00f6mr\u00fck qanunvericiliyi il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada Az\u0259rbaycan Respublikas\u0131 s\u0259rh\u0259dind\u0259ki \u00fc\u00e7 v\u0259 daha \u00e7ox m\u0259nt\u0259q\u0259 aras\u0131nda xarici \u00f6lk\u0259 \u0259razisi il\u0259 da\u015f\u0131nmad\u0131r<\/p>\n<p>B) g\u00f6mr\u00fck qanunvericiliyi il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada Az\u0259rbaycan Respublikas\u0131 s\u0259rh\u0259dind\u0259ki \u00fc\u00e7 v\u0259 daha \u00e7ox m\u0259nt\u0259q\u0259 aras\u0131nda Az\u0259rbaycan Respublikas\u0131 \u0259razisi il\u0259 da\u015f\u0131nmad\u0131r<\/p>\n<p>C) g\u00f6mr\u00fck qanunvericiliyi il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada Az\u0259rbaycan Respublikas\u0131 s\u0259rh\u0259dind\u0259ki iki m\u0259nt\u0259q\u0259 aras\u0131nda xarici \u00f6lk\u0259 \u0259razisi il\u0259 da\u015f\u0131nmad\u0131r<\/p>\n<p>D) g\u00f6mr\u00fck qanunvericiliyi il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada Az\u0259rbaycan Respublikas\u0131 s\u0259rh\u0259dind\u0259ki iki m\u0259nt\u0259q\u0259 aras\u0131nda Az\u0259rbaycan Respublikas\u0131 \u0259razisi il\u0259 da\u015f\u0131nmad\u0131r<\/p>\n<p>#105<\/p>\n<p>Beyn\u0259lxalq da\u015f\u0131ma dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcl\u00fcr?<\/p>\n<p>A) y\u00fckl\u0259rin v\u0259 s\u0259rni\u015finl\u0259rin Az\u0259rbaycan Respublikas\u0131nda iki m\u0259nt\u0259q\u0259 aras\u0131nda da\u015f\u0131nmas\u0131<\/p>\n<p>B) y\u00fckl\u0259rin, s\u0259rni\u015finl\u0259rin, baqaj\u0131n v\u0259 po\u00e7tun da\u015f\u0131ma s\u0259n\u0259dl\u0259ri \u0259sas\u0131nda m\u00fcxt\u0259lif n\u0259qliyyat n\u00f6vl\u0259ri il\u0259 Az\u0259rbaycan Respublikas\u0131nda yerl\u0259\u015f\u0259n g\u00f6nd\u0259rilm\u0259 (t\u0259yinat) m\u0259nt\u0259q\u0259si il\u0259 dig\u0259r d\u00f6vl\u0259td\u0259ki t\u0259yinat (g\u00f6nd\u0259rilm\u0259) m\u0259nt\u0259q\u0259si aras\u0131nda da\u015f\u0131nmas\u0131d\u0131r<\/p>\n<p>C) y\u00fckl\u0259rin v\u0259 s\u0259rni\u015finl\u0259rin Az\u0259rbaycan Respublikas\u0131 il\u0259 [Az\u0259rbaycan Respublikas\u0131n\u0131n s\u0259rh\u0259dl\u0259rind\u0259n] dig\u0259r d\u00f6vl\u0259tl\u0259rd\u0259ki m\u0259nt\u0259q\u0259 aras\u0131nda da\u015f\u0131nmas\u0131<\/p>\n<p>D) y\u00fckl\u0259rin v\u0259 s\u0259rni\u015finl\u0259rin Az\u0259rbaycan Respublikas\u0131ndak\u0131 m\u0259nt\u0259q\u0259 il\u0259 dig\u0259r d\u00f6vl\u0259tl\u0259rin s\u0259rh\u0259din\u0259d\u0259k da\u015f\u0131nmas\u0131<\/p>\n<p>#106<\/p>\n<p>Vergitutma m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn muzdla i\u015fl\u0259y\u0259n \u015f\u0259xs nec\u0259 adland\u0131r\u0131l\u0131r?<\/p>\n<p>A) \u0259m\u0259kda\u015f<\/p>\n<p>B) kontrakt\u00e7\u0131<\/p>\n<p>C) i\u015f\u00e7i<\/p>\n<p>D) m\u00fct\u0259x\u0259ssis<\/p>\n<p>#107<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 Vergi M\u0259c\u0259ll\u0259sind\u0259 istifad\u0259 edil\u0259n \u201cxeyriyy\u0259\u00e7ilik f\u0259aliyy\u0259ti\u201d anlay\u0131\u015f\u0131na aid deyil?<\/p>\n<p>A) xeyriyy\u0259\u00e7ilik f\u0259aliyy\u0259ti fiziki \u015f\u0259xs v\u0259 ya xeyriyy\u0259 t\u0259\u015fkilat\u0131 t\u0259r\u0259find\u0259n h\u0259yata ke\u00e7irilir<\/p>\n<p>B) xeyriyy\u0259\u00e7ilik f\u0259aliyy\u0259ti zaman\u0131 al\u0131nan v\u0259saitd\u0259n v\u0259 ya \u0259mlakdan m\u0259qs\u0259dli t\u0259yinatla istifad\u0259 olunmas\u0131na dair \u00f6hd\u0259likd\u0259n ba\u015fqa, m\u00fclkiyy\u0259t v\u0259 ya qeyri-m\u00fclkiyy\u0259t xarakterli \u00f6hd\u0259lik d\u0259 q\u0259bul edilir<\/p>\n<p>C) maddi v\u0259 ya dig\u0259r k\u00f6m\u0259y\u0259 [yard\u0131ma] ehtiyac\u0131 olan fiziki \u015f\u0259xsl\u0259r\u0259 v\u0259 ya bilavasit\u0259 bu c\u00fcr k\u00f6m\u0259k [yard\u0131m] g\u00f6st\u0259r\u0259n t\u0259\u015fkilatlara, o c\u00fcml\u0259d\u0259n xeyriyy\u0259 t\u0259\u015fkilatlar\u0131na, birba\u015fa bu c\u00fcr t\u0259m\u0259nnas\u0131z k\u00f6m\u0259k [yard\u0131m] g\u00f6st\u0259rilir<\/p>\n<p>D) \u0259v\u0259zsiz pul k\u00f6\u00e7\u00fcrm\u0259kd\u0259n ibar\u0259t olan f\u0259aliyy\u0259t, yaxud Vergi M\u0259c\u0259ll\u0259sind\u0259 dig\u0259r hallar n\u0259z\u0259rd\u0259 tutulmam\u0131\u015fd\u0131rsa, ictimai m\u0259nafel\u0259r namin\u0259 h\u0259yata ke\u00e7iril\u0259n elmi, t\u0259hsil v\u0259 ya ba\u015fqa f\u0259aliyy\u0259tl\u0259r g\u00f6st\u0259rilir<\/p>\n<p>#108<\/p>\n<p>Vergitutma m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn a\u015fa\u011f\u0131dak\u0131lardan hans\u0131 xeyriyy\u0259\u00e7ilik f\u0259aliyy\u0259ti say\u0131l\u0131r?<\/p>\n<p>A) k\u00f6m\u0259yi [yard\u0131m\u0131] alan v\u0259 k\u00f6m\u0259yi [yard\u0131m\u0131] g\u00f6st\u0259r\u0259n \u015f\u0259xsl\u0259r qar\u015f\u0131l\u0131ql\u0131 sur\u0259td\u0259 as\u0131l\u0131 olan \u015f\u0259xsl\u0259r say\u0131l\u0131rlarsa<\/p>\n<p>B) k\u00f6m\u0259k [yard\u0131m] h\u0259r hans\u0131 fiziki v\u0259 ya h\u00fcquqi \u015f\u0259xs\u0259 se\u00e7ki kampaniyas\u0131nda i\u015ftirak etm\u0259k \u00fc\u00e7\u00fcn g\u00f6st\u0259rilirs\u0259<\/p>\n<p>C) k\u00f6m\u0259k [yard\u0131m] maddi v\u0259 ya dig\u0259r k\u00f6m\u0259y\u0259 [yard\u0131ma] ehtiyac\u0131 olan fiziki \u015f\u0259xsl\u0259r\u0259 v\u0259 ya bilavasit\u0259 bu c\u00fcr k\u00f6m\u0259k [yard\u0131m] g\u00f6st\u0259r\u0259n t\u0259\u015fkilatlara g\u00f6st\u0259rilirs\u0259<\/p>\n<p>D) k\u00f6m\u0259yi [yard\u0131m\u0131] alan \u015f\u0259xs k\u00f6m\u0259yi [yard\u0131m\u0131] g\u00f6st\u0259r\u0259n \u015f\u0259xsin qar\u015f\u0131s\u0131nda m\u00fclkiyy\u0259t v\u0259 ya qeyri-m\u00fclkiyy\u0259t xarakterli \u00f6hd\u0259lik [al\u0131nan v\u0259saitd\u0259n v\u0259 ya \u0259mlakdan m\u0259qs\u0259dli t\u0259yinatla istifad\u0259 olunmas\u0131na dair \u00f6hd\u0259likd\u0259n ba\u015fqa] q\u0259bul edirs\u0259<\/p>\n<p>#109<\/p>\n<p>Xeyriyy\u0259 t\u0259\u015fkilat\u0131 n\u0259dir?<\/p>\n<p>A) xeyriyy\u0259\u00e7ilik f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259n qeyri-kommersiya t\u0259\u015fkilat\u0131<\/p>\n<p>B) xeyriyy\u0259\u00e7ilik f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259n kommersiya t\u0259\u015fkilat\u0131<\/p>\n<p>C) \u0259sas m\u0259qs\u0259di g\u0259lir \u0259ld\u0259 etm\u0259k olan h\u00fcquqi \u015f\u0259xs<\/p>\n<p>D) m\u0259qs\u0259di g\u0259lir \u0259ld\u0259 etm\u0259k olmayan qeyri-d\u00f6vl\u0259t t\u0259\u015fkilat\u0131<\/p>\n<p>#110<\/p>\n<p>Sahibkarl\u0131q f\u0259aliyy\u0259tinin \u0259sas m\u0259qs\u0259di n\u0259dir?<\/p>\n<p>A) \u015f\u0259xsin v\u0259t\u0259n\u0259 xidm\u0259t g\u00f6st\u0259rm\u0259si il\u0259 \u0259laq\u0259dar olan f\u0259aliyy\u0259tidir<\/p>\n<p>B) \u015f\u0259xsin m\u00fcst\u0259qil sur\u0259td\u0259 h\u0259yata ke\u00e7irdiyi, \u0259sas m\u0259qs\u0259di \u0259mlak istifad\u0259sind\u0259n, mallar\u0131n t\u0259qdim edilm\u0259sind\u0259n, i\u015fl\u0259r g\u00f6r\u00fclm\u0259sind\u0259n v\u0259 ya xidm\u0259tl\u0259r g\u00f6st\u0259rilm\u0259sind\u0259n m\u0259nf\u0259\u0259t (f\u0259rdi sahibkarlar t\u0259r\u0259find\u0259n g\u0259lir) g\u00f6t\u00fcr\u00fclm\u0259si olan f\u0259aliyy\u0259tidir<\/p>\n<p>C) \u015f\u0259xsin m\u00fcst\u0259qil sur\u0259td\u0259, dig\u0259r \u015f\u0259xsl\u0259rl\u0259 m\u00fcqavil\u0259l\u0259r ba\u011flad\u0131\u011f\u0131 f\u0259aliyy\u0259tdir<\/p>\n<p>D) \u015f\u0259xsin g\u0259lir \u0259ld\u0259 etm\u0259kl\u0259 ba\u011fl\u0131 olmayan f\u0259aliyy\u0259tidir<\/p>\n<p>#111<\/p>\n<p>Vergitutma m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn b\u00fcdc\u0259 t\u0259\u015fkilat\u0131n\u0131 s\u0259ciyy\u0259l\u0259ndir\u0259n ba\u015fl\u0131ca \u0259lam\u0259tl\u0259r hans\u0131lard\u0131r?<\/p>\n<p>A) b\u00fcdc\u0259 smetas\u0131 \u0259sas\u0131nda f\u0259aliyy\u0259tinin tamamil\u0259 v\u0259 ya qism\u0259n b\u00fcdc\u0259 v\u0259saiti hesab\u0131na maliyy\u0259l\u0259\u015fdirilm\u0259si, hesabla\u015fma hesab\u0131n\u0131n olmamas\u0131 v\u0259 qeyri-kommersiya t\u0259\u015fkilat\u0131 olmas\u0131<\/p>\n<p>B) t\u0259s\u0259rr\u00fcfat\u00e7\u0131l\u0131q f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olmas\u0131, g\u0259lir \u0259ld\u0259 etm\u0259si<\/p>\n<p>C) b\u00fcdc\u0259d\u0259nk\u0259nar v\u0259saitl\u0259rl\u0259 \u00f6z\u00fcn\u00fc maliyy\u0259l\u0259\u015fdirm\u0259si, hesabla\u015fma hesab\u0131n\u0131n olmas\u0131<\/p>\n<p>D) x\u0259rcl\u0259rini \u00f6z v\u0259saiti hesab\u0131na maliyy\u0259l\u0259\u015fdirm\u0259si, g\u0259lir g\u00f6t\u00fcrm\u0259k m\u0259qs\u0259dinin olmas\u0131<\/p>\n<p>#112<\/p>\n<p>Vergi M\u0259c\u0259ll\u0259sinin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn m\u00fc\u0259ssis\u0259 dedikd\u0259 n\u0259 n\u0259z\u0259rd\u0259 tutulur?<\/p>\n<p>1. sahibkarl\u0131q f\u00e6aliyy\u00e6tini h\u00e6yata ke\u00e7ir\u00e6n v\u00e6 bu c\u00fcr f\u00e6aliyy\u00e6t \u00fc\u00e7\u00fcn Az\u0259rbaycan Respublikas\u0131n\u0131n qanunvericiliyin\u0259 m\u00fcvafiq olaraq yarad\u0131lm\u0131\u015f h\u00fcquqi \u015f\u0259xsl\u0259r<\/p>\n<p>2. sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan fiziki \u015f\u0259xsl\u0259r<\/p>\n<p>3. sahibkarl\u0131q f\u00e6aliyy\u00e6tini h\u00e6yata ke\u00e7ir\u00e6n v\u00e6 bu c\u00fcr f\u00e6aliyy\u00e6t \u00fc\u00e7\u00fcn xarici d\u00f6vl\u0259tin qanunvericiliyin\u0259 uy\u011fun olaraq yarad\u0131lm\u0131\u015f h\u00fcquqi \u015f\u0259xsl\u0259r [korporasiyalar, \u015firk\u0259tl\u0259r, firmalar v\u0259 dig\u0259r analoji qurumlar], habel\u0259 onlar\u0131n filiallar\u0131 v\u0259 ya daimi n\u00fcmay\u0259nd\u0259likl\u0259ri<\/p>\n<p>4. sahibkarl\u0131q f\u00e6aliyy\u00e6tini h\u00e6yata ke\u00e7ir\u00e6n v\u00e6 bu c\u00fcr f\u00e6aliyy\u00e6t \u00fc\u00e7\u00fcn Az\u0259rbaycan Respublikas\u0131n\u0131n qanunvericiliyin\u0259 m\u00fcvafiq olaraq yarad\u0131lm\u0131\u015f h\u00fcquqi \u015f\u0259xsl\u0259rin s\u0259rb\u0259st balansa, cari v\u0259 ya dig\u0259r hesablara malik olan filiallar\u0131, struktur b\u00f6lm\u0259l\u0259ri v\u0259 ya dig\u0259r ayr\u0131ca b\u00f6lm\u0259l\u0259ri<\/p>\n<p>A) 1, 2, 3 B) 2, 3, 4 C) 1, 3, 4 D) 1, 2, 4<\/p>\n<p>#113<\/p>\n<p>\u018fDV-nin depozit hesab\u0131 dedikd\u0259 n\u0259 n\u0259z\u0259rd\u0259 tutulur?<\/p>\n<p>A) \u018fDV-nin m\u0259daxili, u\u00e7otu, h\u0259r\u0259k\u0259ti v\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 m\u0259xarici il\u0259 ba\u011fl\u0131 \u0259m\u0259liyyatlar apar\u0131lan vahid x\u0259zin\u0259 hesab\u0131<\/p>\n<p>B) vergi \u00f6d\u0259yicil\u0259rinin \u00f6zl\u0259rinin \u018fDV il\u0259 ba\u011fl\u0131 \u0259m\u0259liyyatlar\u0131n\u0131n u\u00e7otunun apar\u0131lmas\u0131 \u00fc\u00e7\u00fcn banklarda a\u00e7d\u0131qlar\u0131 x\u00fcsusi depozit hesab\u0131<\/p>\n<p>C) vergi \u00f6d\u0259yicil\u0259rinin \u00f6zl\u0259rinin vergi \u00f6hd\u0259likl\u0259ri il\u0259 ba\u011fl\u0131 \u0259m\u0259liyyatlar\u0131n\u0131n u\u00e7otunun apar\u0131lmas\u0131 \u00fc\u00e7\u00fcn banklarda a\u00e7d\u0131qlar\u0131 x\u00fcsusi hesablar<\/p>\n<p>D) dig\u0259r \u015f\u0259xsl\u0259rl\u0259 apar\u0131lan t\u0259s\u0259rr\u00fcfat \u0259m\u0259liyyatlar\u0131nda hesabla\u015fmalar\u0131n u\u00e7otunu aparan hesab<\/p>\n<p>#114<\/p>\n<p>Kommersiya h\u00fcquqi \u015f\u0259xsi n\u0259dir?<\/p>\n<p>A) Az\u0259rbaycan Respublikas\u0131n\u0131n M\u00fclki M\u0259c\u0259ll\u0259si il\u0259 bu c\u00fcr m\u00fc\u0259yy\u0259n edilmi\u015f qurumdur<\/p>\n<p>B) \u201cSahibkarl\u0131q f\u0259aliyy\u0259ti haqq\u0131nda\u201d Qanunla bu c\u00fcr m\u00fc\u0259yy\u0259n edilmi\u015f qurumdur<\/p>\n<p>C) M\u00fclki Prosessual M\u0259c\u0259ll\u0259 il\u0259 bu c\u00fcr m\u00fc\u0259yy\u0259n edilmi\u015f qurumdur<\/p>\n<p>D) Az\u0259rbaycan Respublikas\u0131n\u0131n Konstitusiyas\u0131 il\u0259 bu c\u00fcr m\u00fc\u0259yy\u0259n edilmi\u015f qurumdur<\/p>\n<p>#115<\/p>\n<p>Qeyri-kommersiya h\u00fcquqi \u015f\u0259xsi n\u0259dir?<\/p>\n<p>A) M\u00fclki Prosessual M\u0259c\u0259ll\u0259 il\u0259 bu c\u00fcr m\u00fc\u0259yy\u0259n edilmi\u015f qurumdur<\/p>\n<p>B) \u201cSahibkarl\u0131q f\u0259aliyy\u0259ti haqq\u0131nda\u201d Qanunla bu c\u00fcr m\u00fc\u0259yy\u0259n edilmi\u015f qurumdur<\/p>\n<p>C) Az\u0259rbaycan Respublikas\u0131n\u0131n M\u00fclki M\u0259c\u0259ll\u0259si il\u0259 bu c\u00fcr m\u00fc\u0259yy\u0259n edilmi\u015f qurumdur<\/p>\n<p>D) Az\u0259rbaycan Respublikas\u0131n\u0131n Konstitusiyas\u0131 il\u0259 bu c\u00fcr m\u00fc\u0259yy\u0259n edilmi\u015f qurumdur<\/p>\n<p>#116<\/p>\n<p>\u0130dman m\u0259rc oyunlar\u0131 dedikd\u0259 n\u0259 n\u0259z\u0259rd\u0259 tutulur?<\/p>\n<p>A) idman yar\u0131\u015flar\u0131n\u0131n n\u0259tic\u0259l\u0259rinin v\u0259 ya yar\u0131\u015flardak\u0131 hadis\u0259l\u0259rin \u0259vv\u0259lc\u0259d\u0259n proqnoz edilm\u0259sin\u0259 \u0259saslanmaqla oynan\u0131lan v\u0259 i\u015ftirakc\u0131lar aras\u0131nda ehtimal\u0131 \u0259n tez tapanlara \u0259vv\u0259lc\u0259d\u0259n b\u0259yan edil\u0259n meyarlar \u0259sas\u0131nda pul mukafat\u0131 (udu\u015f) qazand\u0131rmayan, idman m\u0259rc oyunlar\u0131n\u0131n operatoru t\u0259r\u0259find\u0259n keciril\u0259n oyunlar<\/p>\n<p>B) idman yar\u0131\u015flar\u0131n\u0131n n\u0259tic\u0259l\u0259rinin v\u0259 ya yar\u0131\u015flardak\u0131 hadis\u0259l\u0259rin \u0259vv\u0259lc\u0259d\u0259n proqnoz edilm\u0259sin\u0259 \u0259saslanmaqla oynan\u0131lan v\u0259 i\u015ftirakc\u0131lar aras\u0131nda do\u011fru ehtimal\u0131 tapanlara \u0259vv\u0259lc\u0259d\u0259n b\u0259yan edil\u0259n meyarlar \u0259sas\u0131nda pul mukafat\u0131 (udu\u015f) qazand\u0131ran, idman m\u0259rc oyunlar\u0131n\u0131n operatoru t\u0259r\u0259find\u0259n keciril\u0259n oyunlar<\/p>\n<p>C) idman yar\u0131\u015flar\u0131n\u0131n n\u0259tic\u0259l\u0259rinin v\u0259 ya yar\u0131\u015flardak\u0131 hadis\u0259l\u0259rin sonradan proqnoz edilm\u0259sin\u0259 \u0259saslanmaqla oynan\u0131lan v\u0259 i\u015ftirakc\u0131lar aras\u0131nda do\u011fru ehtimal\u0131 tapanlara \u0259vv\u0259lc\u0259d\u0259n b\u0259yan edil\u0259n meyarlar \u0259sas\u0131nda pul mukafat\u0131 (udu\u015f) qazand\u0131ran, idman m\u0259rc oyunlar\u0131n\u0131n operatoru t\u0259r\u0259find\u0259n keciril\u0259n oyunlar<\/p>\n<p>D) idman yar\u0131\u015flar\u0131n\u0131n n\u0259tic\u0259l\u0259rinin v\u0259 ya yar\u0131\u015flardak\u0131 hadis\u0259l\u0259rin \u0259vv\u0259lc\u0259d\u0259n proqnoz edilm\u0259sin\u0259 \u0259saslanmaqla oynan\u0131lan, idman m\u0259rc oyunlar\u0131n\u0131n operatoru t\u0259r\u0259find\u0259n keciril\u0259n oyunlar<\/p>\n<p>#117<\/p>\n<p>\u0130dman m\u0259rc oyunlar\u0131n\u0131n operatoru kimdir?<\/p>\n<ol>\n<li>idman m\u0259rc oyunlar\u0131n\u0131n h\u0259yata kecirilm\u0259si m\u0259qs\u0259di il\u0259 \u201cM\u0259d\u0259niyy\u0259t haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131 Qanununun 53-1-ci madd\u0259si il\u0259 mu\u0259yy\u0259n edilmi\u015f qaydada akkreditasiya olunmam\u0131\u015f huquqi \u015f\u0259xs.<\/li>\n<li>idman m\u0259rc oyunlar\u0131n\u0131n h\u0259yata kecirilm\u0259si m\u0259qs\u0259di il\u0259 \u201cM\u0259d\u0259niyy\u0259t haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131 Qanununun 53-1-ci madd\u0259si il\u0259 mu\u0259yy\u0259n edilmi\u015f qaydada akkreditasiya olunmu\u015f fiziki \u015f\u0259xs.<\/li>\n<\/ol>\n<p>C) idman m\u0259rc oyunlar\u0131n\u0131n h\u0259yata kecirilm\u0259si m\u0259qs\u0259di il\u0259 \u201cB\u0259d\u0259n t\u0259rbiy\u0259si v\u0259 idman haqq\u0131nda\u201d<\/p>\n<p>Az\u0259rbaycanRespublikas\u0131 Qanununun 53-1-ci madd\u0259si il\u0259 mu\u0259yy\u0259n edilmi\u015f qaydada akkreditasiya olunmu\u015f fiziki \u015f\u0259xs.<\/p>\n<ol>\n<li>idman m\u0259rc oyunlar\u0131n\u0131n h\u0259yata kecirilm\u0259si m\u0259qs\u0259di il\u0259 \u201cB\u0259d\u0259n t\u0259rbiy\u0259si v\u0259 idman haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131 Qanununun 53-1-ci madd\u0259si il\u0259 mu\u0259yy\u0259n edilmi\u015f qaydada akkreditasiya olunmu\u015f huquqi \u015f\u0259xs.<\/li>\n<\/ol>\n<p>#118<\/p>\n<p>\u0130dman m\u0259rc oyunlar\u0131n\u0131n sat\u0131c\u0131s\u0131 kimdir?<\/p>\n<ol>\n<li>idman m\u0259rc oyunlar\u0131 sah\u0259sind\u0259 f\u0259aliyy\u0259t gost\u0259r\u0259n yaln\u0131z h\u00fcquqi \u015f\u0259xsl\u0259r<\/li>\n<\/ol>\n<p>B) idman m\u0259rc oyunlar\u0131n\u0131n operatoru il\u0259 ba\u011flanm\u0131\u015f muqavil\u0259y\u0259 \u0259sas\u0259n f\u0259aliyy\u0259t gost\u0259r\u0259n v\u0259 m\u0259rc oyununun i\u015ftirakc\u0131lar\u0131 il\u0259 idman m\u0259rc oyunlar\u0131n\u0131n operatoru aras\u0131ndak\u0131 butun \u0259laq\u0259l\u0259ri m\u0259rk\u0259zi m\u0259rc sistemin\u0259 ba\u011fl\u0131 olaraq t\u0259min ed\u0259n yaln\u0131z fiziki \u015f\u0259xsl\u0259r<\/p>\n<p>C) idman m\u0259rc oyunlar\u0131n\u0131n operatoru il\u0259 ba\u011flanm\u0131\u015f muqavil\u0259y\u0259 \u0259sas\u0259n f\u0259aliyy\u0259t gost\u0259r\u0259n v\u0259 m\u0259rc oyununun i\u015ftirakc\u0131lar\u0131 il\u0259 idman m\u0259rc oyunlar\u0131n\u0131n operatoru aras\u0131ndak\u0131 butun \u0259laq\u0259l\u0259ri m\u0259rk\u0259zi m\u0259rc sistemin\u0259 ba\u011fl\u0131 olaraq t\u0259min ed\u0259n \u015f\u0259xs<\/p>\n<p>D) idman m\u0259rc oyununun i\u015ftirakc\u0131lar\u0131 il\u0259 idman m\u0259rc oyunlar\u0131n\u0131n operatoru aras\u0131ndak\u0131 butun \u0259laq\u0259l\u0259ri m\u0259rk\u0259zi m\u0259rc sistemin\u0259 ba\u011fl\u0131 olaraq t\u0259min ed\u0259n h\u00fcquqi \u015f\u0259xsl\u0259r<\/p>\n<p>#119<\/p>\n<p>\u00dc\u00e7uncu \u015f\u0259xs kimdir?<\/p>\n<ol>\n<li>vergi orqan\u0131 t\u0259r\u0259find\u0259n kameral v\u0259 ya s\u0259yyar qaydada yoxlan\u0131lan, vergi od\u0259yicisinin f\u0259aliyy\u0259tind\u0259 mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) t\u0259qdimedilm\u0259si il\u0259 bilavasit\u0259 \u0259laq\u0259li olan rezident v\u0259 ya qeyri-rezident \u015f\u0259xs;<\/li>\n<li>vergi orqan\u0131 t\u0259r\u0259find\u0259n yaln\u0131z kameral qaydada yoxlan\u0131lan, vergi od\u0259yicisinin f\u0259aliyy\u0259tind\u0259 mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) t\u0259qdimedilm\u0259si il\u0259 bilavasit\u0259 \u0259laq\u0259li olan rezident v\u0259 ya qeyri-rezident fiziki \u015f\u0259xs;<\/li>\n<li>vergi orqan\u0131 t\u0259r\u0259find\u0259n kameral v\u0259 ya s\u0259yyar qaydada yoxlan\u0131lan, vergi od\u0259yicisinin f\u0259aliyy\u0259tind\u0259 mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) t\u0259qdimedilm\u0259si il\u0259 bilavasit\u0259 \u0259laq\u0259li olan yaln\u0131z rezident fiziki \u015f\u0259xs;<\/li>\n<li>vergi orqan\u0131 t\u0259r\u0259find\u0259n kameral v\u0259 ya s\u0259yyar qaydada yoxlan\u0131lan, vergi od\u0259yicisinin f\u0259aliyy\u0259tind\u0259 mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) t\u0259qdimedilm\u0259si il\u0259 bilavasit\u0259 \u0259laq\u0259li olan yaln\u0131z qeyri-rezident h\u00fcquqi \u015f\u0259xs;<\/li>\n<\/ol>\n<p>#120<\/p>\n<p>Vergi riskl\u0259ri dedikd\u0259 n\u0259 n\u0259z\u0259rd\u0259 tutulur?<\/p>\n<ol>\n<li>vergi ohd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259m\u0259si n\u0259tic\u0259sind\u0259 vergi od\u0259yicisinin maliyy\u0259 itkil\u0259rin\u0259 m\u0259ruz qalmas\u0131n\u0131n mumkunluyu;<\/li>\n<li>vergi ohd\u0259likl\u0259rinin h\u0259r hans\u0131 s\u0259b\u0259bd\u0259n duzgun mu\u0259yy\u0259n edilm\u0259m\u0259si n\u0259tic\u0259sind\u0259 vergi od\u0259yicisinin qanunvericiliyin pozulmas\u0131n\u0131n mumkunluyu;<\/li>\n<li>vergi ohd\u0259likl\u0259rinin h\u0259r hans\u0131 s\u0259b\u0259bd\u0259n duzgun mu\u0259yy\u0259n edilm\u0259m\u0259si n\u0259tic\u0259sind\u0259 vergi od\u0259yicisinin maliyy\u0259 itkil\u0259rin\u0259 m\u0259ruz qalmas\u0131n\u0131n mumkunluyu;<\/li>\n<li>vergi ohd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259m\u0259si n\u0259tic\u0259sind\u0259 vergi od\u0259yicisinin qanunvericiliyin pozulmas\u0131n\u0131n mumkunluyu;<\/li>\n<\/ol>\n<p>#121<\/p>\n<p>Vergi riskl\u0259rinin minimalla\u015fd\u0131r\u0131lmas\u0131 dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcl\u00fcr?<\/p>\n<ol>\n<li>vergi od\u0259yicisinin vergi hesablamalar\u0131n\u0131n tam v\u0259 ya qism\u0259n yerin\u0259 yetirm\u0259sin\u0259 n\u0259tic\u0259sind\u0259 vergi od\u0259yicisinin qanunvericiliyin pozulmas\u0131n\u0131n mumkunluyu;<\/li>\n<li>vergi od\u0259yicisinin vergi qanunvericiliyin pozulmas\u0131n\u0131n t\u0259sirl\u0259rin azald\u0131lmas\u0131 v\u0259 ya aradan qald\u0131r\u0131lmas\u0131;<\/li>\n<li>vergi od\u0259yicisinin vergi ohd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259m\u0259si n\u0259tic\u0259sind\u0259 vergi od\u0259yicisinin qanunvericiliyin pozulmas\u0131na g\u00f6r\u0259 minimum m\u0259suliyy\u0259t t\u0259dbirinin g\u00f6r\u00fclm\u0259si;<\/li>\n<li>vergi od\u0259yicisinin vergi hesablamalar\u0131n\u0131n tam v\u0259 ya qism\u0259n yerin\u0259 yetirm\u0259sin\u0259 m\u0259nfi t\u0259sirl\u0259rin azald\u0131lmas\u0131 v\u0259 ya aradan qald\u0131r\u0131lmas\u0131;<\/li>\n<\/ol>\n<p>#122<\/p>\n<p>Vergi partnyorlu\u011fu sazi\u015fi n\u0259dir?<\/p>\n<ol>\n<li>vergi orqan\u0131 il\u0259 vergi od\u0259yicisi aras\u0131nda vergi riskl\u0259rinin minimalla\u015fd\u0131r\u0131lmas\u0131 m\u0259qs\u0259di il\u0259 konullu \u015f\u0259kild\u0259 ba\u011flanm\u0131\u015f niyy\u0259t raz\u0131la\u015fmas\u0131.<\/li>\n<li>vergi orqan\u0131 il\u0259 vergi i\u015f\u00e7isi aras\u0131nda vergi riskl\u0259rinin minimalla\u015fd\u0131r\u0131lmas\u0131 m\u0259qs\u0259di il\u0259 m\u0259cburi \u015f\u0259kild\u0259 ba\u011flanm\u0131\u015f niyy\u0259t raz\u0131la\u015fmas\u0131.<\/li>\n<li>vergi orqan\u0131 il\u0259 vergi od\u0259yicisi aras\u0131nda vergi \u00f6d\u0259m\u0259k m\u0259qs\u0259di il\u0259 konullu \u015f\u0259kild\u0259 ba\u011flanm\u0131\u015f niyy\u0259t raz\u0131la\u015fmas\u0131.<\/li>\n<li>vergi orqan\u0131 il\u0259 vergi od\u0259yicisi aras\u0131nda vergi b\u0259yannam\u0259si t\u0259qdim etm\u0259k m\u0259qs\u0259di il\u0259 konullu \u015f\u0259kild\u0259 ba\u011flanm\u0131\u015f niyy\u0259t raz\u0131la\u015fmas\u0131.<\/li>\n<\/ol>\n<p>#123 K\u00f6n\u00fcll\u00fc vergi a\u00e7\u0131qlamas\u0131 n\u0259dir?<\/p>\n<ol>\n<li>s\u0259yyar vergi yoxlamas\u0131 ba\u015fa \u00e7atanadek vergi \u00f6hd\u0259liyinin yaranmas\u0131na s\u0259b\u0259b olan hallar\u0131n vergi \u00f6d\u0259yicil\u0259ri t\u0259r\u0259find\u0259n vergi orqanlar\u0131na k\u00f6n\u00fcll\u00fc olaraq b\u0259yan edilm\u0259si<\/li>\n<li>s\u0259yyar vergi yoxlamas\u0131 ba\u015fa \u00e7atd\u0131qdan sonra yoxlama zaman\u0131 a\u015fkar edilen hallar\u0131n vergi \u00f6d\u0259yicil\u0259ri t\u0259r\u0259find\u0259n vergi orqanlar\u0131na k\u00f6n\u00fcll\u00fc olaraq b\u0259yan edilm\u0259si<\/li>\n<li>s\u0259yyar vergi yoxlamas\u0131 ba\u015fa \u00e7atd\u0131qdan sonra yoxlama zaman\u0131 a\u015fkar edilm\u0259y\u0259n v\u0259 vergi \u00f6hd\u0259liyinin yaranmas\u0131na s\u0259b\u0259b olan hallar\u0131n vergi \u00f6d\u0259yicil\u0259ri t\u0259r\u0259find\u0259n vergi orqanlar\u0131na k\u00f6n\u00fcll\u00fc olaraq b\u0259yan edilm\u0259si<\/li>\n<li>s\u0259yyar vergi yoxlamas\u0131 ba\u015fa \u00e7atanadek yoxlama zaman\u0131 a\u015fkar edil\u0259n v\u0259 vergi \u00f6hd\u0259liyinin yaranmas\u0131na s\u0259b\u0259b olmayan hallar\u0131n vergi \u00f6d\u0259yicil\u0259ri t\u0259r\u0259find\u0259n vergi orqanlar\u0131na k\u00f6n\u00fcll\u00fc olaraq b\u0259yan edilm\u0259si<\/li>\n<\/ol>\n<p>#124<\/p>\n<p>\u0130ri vergi od\u0259yicisi (budc\u0259 t\u0259\u015fkilatlar\u0131 istisna olmaqla) dedikd\u0259 hans\u0131 \u015f\u0259xsl\u0259r n\u0259z\u0259rd\u0259 tutulur?<\/p>\n<p>1. \u0259vv\u0259lki 3 ilin h\u0259r birind\u0259 mulkiyy\u0259tind\u0259 olan \u0259sas v\u0259saitl\u0259rinin ilin sonuna qal\u0131q d\u0259y\u0259ri 2.500.000 manatdan v\u0259 \u0259vv\u0259lki 3 il uzr\u0259 orta illik dovriyy\u0259si (\u018fDV-siz) 1.250.000 manatdan cox olduqda;<\/p>\n<p>2. son 3 vergi ili \u0259rzind\u0259 bu M\u0259c\u0259ll\u0259 il\u0259 mu\u0259yy\u0259n edilmi\u015f butun vergi v\u0259 vergi olmayan dig\u0259r od\u0259ni\u015fl\u0259rin hesablanm\u0131\u015f m\u0259bl\u0259\u011fi h\u0259r il ucun 500.000 manatdan cox olduqda;<\/p>\n<p>3. \u0259vv\u0259lki 3 ilin h\u0259r birind\u0259 mulkiyy\u0259tind\u0259 olan \u0259sas v\u0259saitl\u0259rinin ilin sonuna qal\u0131q d\u0259y\u0259ri 1.000.000 manatdan v\u0259 \u0259vv\u0259lki 3 il uzr\u0259 orta illik dovriyy\u0259si (\u018fDV-siz) 500.000 manatdan cox olduqda;<\/p>\n<p>4. son 3 vergi ili \u0259rzind\u0259 vergi od\u0259ni\u015fl\u0259rin m\u0259bl\u0259\u011fi h\u0259r il ucun 180.000 manatdan cox olduqda<\/p>\n<p>5. Az\u0259rbaycan Respublikas\u0131n\u0131n qanunlar\u0131na uy\u011fun olaraq t\u0259bii inhisarc\u0131lara v\u0259 ya bazarda hokmran movqe tutan subyektl\u0259r\u0259 aid olunan vergi od\u0259yicil\u0259ri, o cuml\u0259d\u0259n onlar\u0131n Az\u0259rbaycan Respublikas\u0131n\u0131n rezidenti olan tor\u0259m\u0259<\/p>\n<p>t\u0259s\u0259rrufat c\u0259miyy\u0259tl\u0259ri.<\/p>\n<ol>\n<li>1, 2, 3<\/li>\n<li>1, 2, 5<\/li>\n<li>1, 3, 4<\/li>\n<li>2, 3,4<\/li>\n<\/ol>\n<p>#125<\/p>\n<p>S\u0259naye park\u0131n\u0131n rezidenti hans\u0131 \u015f\u0259xsdir?<\/p>\n<ol>\n<li>m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f qaydada s\u0259naye park\u0131n\u0131n qeydiyyat \u015f\u0259had\u0259tnam\u0259sini alm\u0131\u015f v\u0259 s\u0259naye park\u0131nda f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n h\u00fcquqi \u015f\u0259xs v\u0259 ya h\u00fcquqi \u015f\u0259xs yaratmadan sahibkarl\u0131q f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259n fiziki \u015f\u0259xs;<\/li>\n<li>m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f qaydada s\u0259naye park\u0131n\u0131n qeydiyyat \u015f\u0259had\u0259tnam\u0259sini alm\u0131\u015f yaln\u0131z h\u00fcquqi \u015f\u0259xsl\u0259r<\/li>\n<li>m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f qaydada s\u0259naye park\u0131nda f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n h\u00fcquqi \u015f\u0259xs yaratmadan sahibkarl\u0131q f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259n fiziki \u015f\u0259xs;<\/li>\n<li>m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f qaydada s\u0259naye park\u0131n\u0131n qeydiyyat \u015f\u0259had\u0259tnam\u0259sini alm\u0131\u015f h\u00fcquqi \u015f\u0259xsl\u0259rl\u0259 \u0259laq\u0259d\u0259 olan \u015f\u0259xsl\u0259r<\/li>\n<\/ol>\n<p>#126<\/p>\n<p>Texnologiyalar park\u0131n\u0131n rezidenti hans\u0131 \u015f\u0259xsdir?<\/p>\n<ol>\n<li>m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f qaydada texnologiyalar park\u0131n\u0131n qeydiyyat \u015f\u0259had\u0259tnam\u0259sini alm\u0131\u015f v\u0259 texnologiyalar park\u0131nda f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n h\u00fcquqi \u015f\u0259xs v\u0259 ya h\u00fcquqi \u015f\u0259xs yaratmadan sahibkarl\u0131q f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259n fiziki \u015f\u0259xsl\u0259rl\u0259 qar\u015fil\u0131ql\u0131 \u0259laq\u0259d\u0259 olan \u00fc\u00e7\u00fcnc\u00fc \u015f\u0259xsl\u0259r<\/li>\n<li>m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f qaydada texnologiyalar park\u0131n\u0131n qeydiyyat \u015f\u0259had\u0259tnam\u0259sini alm\u0131\u015f yaln\u0131z h\u00fcquqi \u015f\u0259xsl\u0259r<\/li>\n<li>m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f qaydada texnologiyalar park\u0131n\u0131n qeydiyyat \u015f\u0259had\u0259tnam\u0259sini alm\u0131\u015f v\u0259 texnologiyalar park\u0131nda f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n h\u00fcquqi \u015f\u0259xs v\u0259 ya h\u00fcquqi \u015f\u0259xs yaratmadan sahibkarl\u0131q f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259n fiziki \u015f\u0259xs<\/li>\n<li>m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f qaydada texnologiyalar park\u0131nda f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n h\u00fcquqi \u015f\u0259xs yaratmadan sahibkarl\u0131q f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259n fiziki \u015f\u0259xsl\u0259r<\/li>\n<\/ol>\n<p>#127<\/p>\n<p>Bina dedikd\u0259 n\u0259 n\u0259z\u0259rd\u0259 tutulur?<\/p>\n<p>A) yaln\u0131z insanlar\u0131n ya\u015famas\u0131, f\u0259aliyy\u0259ti \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulmu\u015f qapal\u0131 h\u0259cm-f\u0259za qurulu\u015funa malik olan tikinti obyekti<\/p>\n<p>B) insanlar\u0131n ya\u015famas\u0131, f\u0259aliyy\u0259ti, t\u0259bi\u0259t t\u0259sirl\u0259rind\u0259n qorunmas\u0131, onlara sosial, m\u0259d\u0259ni v\u0259 m\u0259i\u015f\u0259t xidm\u0259tl\u0259rinin g\u00f6st\u0259rilm\u0259si, istehsalat sah\u0259l\u0259rinin yerl\u0259\u015fdirilm\u0259si, maddi d\u0259y\u0259rl\u0259rin saxlanmas\u0131 \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulmu\u015f qapal\u0131 h\u0259cm-f\u0259za qurulu\u015funa malik olan tikinti obyekti<\/p>\n<p>C) istehsalat sah\u0259l\u0259rinin yerl\u0259\u015fdirilm\u0259si, maddi d\u0259y\u0259rl\u0259rin saxlanmas\u0131 \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulmu\u015f qapal\u0131 h\u0259cm-f\u0259za qurulu\u015funa malik olan tikinti obyekti<\/p>\n<p>D) insanlara sosial, m\u0259d\u0259ni v\u0259 m\u0259i\u015f\u0259t xidm\u0259tl\u0259rinin g\u00f6st\u0259rilm\u0259si \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulmu\u015f qapal\u0131 h\u0259cm-f\u0259za qurulu\u015funa malik olan tikinti obyekti<\/p>\n<p>&nbsp;<\/p>\n<p>#128 Vergitutma bax\u0131m\u0131ndan ticar\u0259t f\u0259aliyy\u0259ti dedikd\u0259 n\u0259 n\u0259z\u0259rd\u0259 tutulur.<\/p>\n<ol>\n<li>istehsal\u00e7\u0131lar t\u0259r\u0259find\u0259n \u00f6zl\u0259rinin istehsal etdiyi mallar\u0131n t\u0259qdim edilm\u0259si<\/li>\n<li>istehsal\u00e7\u0131lar t\u0259r\u0259find\u0259n \u00f6zl\u0259rinin istehsal etdiyi mallar\u0131n t\u0259qdim edilm\u0259si istisna olmaqla, mallar\u0131n t\u0259qdim edilm\u0259si il\u0259 \u0259laq\u0259dar sahibkarl\u0131q f\u0259aliyy\u0259ti<\/li>\n<li>istehsal\u00e7\u0131lar t\u0259r\u0259find\u0259n \u00f6zl\u0259rinin istehsal etdiyi xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259si<\/li>\n<li>istehsal\u00e7\u0131lar t\u0259r\u0259find\u0259n \u00f6zl\u0259rinin istehsal etdiyi mallar\u0131n t\u0259qdim edilm\u0259si istisna olmaqla, mallar\u0131n t\u0259qdim edilm\u0259si il\u0259 \u0259laq\u0259dar qeyri-sahibkarl\u0131q f\u0259aliyy\u0259ti<\/li>\n<\/ol>\n<p>129<\/p>\n<p>Vergitutma bax\u0131m\u0131ndan ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti dedikd\u0259 n\u0259 n\u0259z\u0259rd\u0259 tutulur<\/p>\n<ol>\n<li>istehsal\u00e7\u0131lar t\u0259r\u0259find\u0259n \u00f6zl\u0259rinin istehsal etdiyi mallar\u0131n t\u0259qdim edilm\u0259si<\/li>\n<li>f\u0259aliyy\u0259t g\u00f6st\u0259rdiyi xidm\u0259t obyektinin \u0259razisind\u0259 v\u0259 ya s\u0259yyar qaydada al\u0131c\u0131ya istehlak m\u0259qs\u0259dil\u0259 haz\u0131rlanm\u0131\u015f (bi\u015firilmi\u015f) qida (yeyinti) m\u0259hsullar\u0131n\u0131n t\u0259qdim edilm\u0259si il\u0259 \u0259laq\u0259dar qeyri- sahibkarl\u0131q f\u0259aliyy\u0259ti<\/li>\n<li>f\u0259aliyy\u0259t g\u00f6st\u0259rdiyi xidm\u0259t obyektinin \u0259razisind\u0259 v\u0259 ya s\u0259yyar qaydada al\u0131c\u0131ya istehlak m\u0259qs\u0259dil\u0259 haz\u0131rlanm\u0131\u015f (bi\u015firilmi\u015f) qida (yeyinti) m\u0259hsullar\u0131n\u0131n t\u0259qdim edilm\u0259si il\u0259 \u0259laq\u0259dar sahibkarl\u0131q f\u0259aliyy\u0259ti<\/li>\n<li>yaln\u0131z s\u0259yyar qaydada al\u0131c\u0131ya istehlak m\u0259qs\u0259dil\u0259 haz\u0131rlanm\u0131\u015f (bi\u015firilmi\u015f) qida (yeyinti) m\u0259hsullar\u0131n\u0131n t\u0259qdim edilm\u0259si<\/li>\n<\/ol>\n<p>130. \u00a0\u0130nvestisiya t\u0259\u015fviqi s\u0259n\u0259di dedikd\u0259 n\u0259 n\u0259z\u0259rd\u0259 tutulur<\/p>\n<p>A) investisiya f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259n yalniz h\u00fcquqi \u015f\u0259xsl\u0259r\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi qaydaya uy\u011fun olaraq veril\u0259n, Vergi M\u0259c\u0259ll\u0259sin\u0259 v\u0259 \u201cG\u00f6mr\u00fck tarifi haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununda n\u0259z\u0259rd\u0259 tutulmu\u015f g\u00fcz\u0259\u015ftl\u0259rin \u0259ld\u0259 edilm\u0259sin\u0259 \u0259sas ver\u0259n s\u0259n\u0259ddir<\/p>\n<p>B) investisiya f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259n h\u00fcquqi \u015f\u0259xsl\u0259r\u0259 v\u0259 f\u0259rdi sahibkarlara m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi qaydaya uy\u011fun olaraq veril\u0259n, Vergi M\u0259c\u0259ll\u0259sin\u0259 v\u0259 \u201cG\u00f6mr\u00fck tarifi haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununda n\u0259z\u0259rd\u0259 tutulmu\u015f g\u00fcz\u0259\u015ftl\u0259rin \u0259ld\u0259 edilm\u0259sin\u0259 \u0259sas ver\u0259n s\u0259n\u0259ddir<\/p>\n<p>C) investisiya f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259n yalniz f\u0259rdi sahibkarlara m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi qaydaya uy\u011fun olaraq veril\u0259n, Vergi M\u0259c\u0259ll\u0259sin\u0259 v\u0259 \u201cG\u00f6mr\u00fck tarifi haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununda n\u0259z\u0259rd\u0259 tutulmu\u015f g\u00fcz\u0259\u015ftl\u0259rin \u0259ld\u0259 edilm\u0259sin\u0259 \u0259sas ver\u0259n s\u0259n\u0259ddir<\/p>\n<p>D) investisiya f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259n h\u00fcquqi \u015f\u0259xsl\u0259r\u0259 v\u0259 f\u0259rdi sahibkarlara m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi qaydaya uy\u011fun olaraq veril\u0259n v\u0259 \u201cG\u00f6mr\u00fck tarifi haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununda n\u0259z\u0259rd\u0259 tutulmu\u015f g\u00fcz\u0259\u015ftl\u0259rin \u0259ld\u0259 edilm\u0259sin\u0259 \u0259sas ver\u0259n s\u0259n\u0259ddir<\/p>\n<p>131.<\/p>\n<p>Maliyy\u0259 bazarlar\u0131na n\u0259zar\u0259t orqan\u0131 dedikd\u0259 hans\u0131 orqan n\u0259z\u0259rd\u0259 tutulur<\/p>\n<ol>\n<li>maliyy\u0259 bazarlar\u0131nda t\u0259nziml\u0259m\u0259 v\u0259 n\u0259zar\u0259tin h\u0259yata ke\u00e7irilm\u0259si m\u0259qs\u0259dil\u0259 Nazirl\u0259r Kabinetinin yaratd\u0131\u011f\u0131 qurum<\/li>\n<li>maliyy\u0259 bazarlar\u0131nda t\u0259nziml\u0259m\u0259 v\u0259 n\u0259zar\u0259tin h\u0259yata ke\u00e7irilm\u0259si m\u0259qs\u0259dil\u0259 Maliyy\u0259 Nazirliyinin yaratd\u0131\u011f\u0131 qurum<\/li>\n<li>maliyy\u0259 bazarlar\u0131nda t\u0259nziml\u0259m\u0259 v\u0259 n\u0259zar\u0259tin h\u0259yata ke\u00e7irilm\u0259si m\u0259qs\u0259dil\u0259 AZ\u0259rbaycan Preziinin yaratd\u0131\u011f\u0131 qurum<\/li>\n<li>maliyy\u0259 bazarlar\u0131nda t\u0259nziml\u0259m\u0259 v\u0259 n\u0259zar\u0259tin h\u0259yata ke\u00e7irilm\u0259si m\u0259qs\u0259dil\u0259 yaratd\u0131lm\u0131\u015f sahibkarliq qurumu<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p>132<\/p>\n<p>K\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n istehsal\u0131 dedikd\u0259 n\u0259 n\u0259z\u0259rd\u0259 tutulur ?<\/p>\n<ol>\n<li>heyvanlar\u0131n v\u0259 qu\u015flar\u0131n yeti\u015fdirilm\u0259si, b\u0259sl\u0259nm\u0259si, diri \u015f\u0259kild\u0259 olark\u0259n onlardan m\u0259hsullar\u0131n (ilkin formada, yar\u0131mfabrikat kimi istifad\u0259 olunaraq yeni m\u0259hsula \u00e7evrilm\u0259d\u0259n, kimy\u0259vi t\u0259rkibi d\u0259yi\u015fdirilm\u0259d\u0259n, konservl\u0259\u015fdirilm\u0259kl\u0259) \u0259ld\u0259 edilm\u0259si<\/li>\n<li>s\u0259naye \u00fcsulu (o c\u00fcml\u0259d\u0259n x\u00fcsusi broyler t\u0259s\u0259rr\u00fcfatlar\u0131, avtomatla\u015fd\u0131r\u0131lm\u0131\u015f t\u00f6vl\u0259 sisteml\u0259ri v\u0259 sair) da daxil olmaqla, heyvanlar\u0131n v\u0259 qu\u015flar\u0131n yeti\u015fdirilm\u0259si, b\u0259sl\u0259nm\u0259si, diri \u015f\u0259kild\u0259 olark\u0259n onlardan m\u0259hsullar\u0131n (ilkin formada, yar\u0131mfabrikat kimi istifad\u0259 olunaraq yeni m\u0259hsula \u00e7evrilm\u0259kl\u0259 , kimy\u0259vi t\u0259rkibi d\u0259yi\u015fdirilm\u0259kl\u0259, konservl\u0259\u015fdirilm\u0259d\u0259n) \u0259ld\u0259 edilm\u0259si<\/li>\n<li>bitki\u00e7ilik m\u0259hsullar\u0131n\u0131n bec\u0259rilm\u0259si onlarin kimy\u0259vi t\u0259rkibi d\u0259yi\u015fm\u0259kl\u0259 v\u0259 ya d\u0259yi\u015fdirilm\u0259d\u0259n t\u0259bi\u0259td\u0259 oldu\u011fu kimi istehsal\u0131<\/li>\n<li>s\u0259naye \u00fcsulu (o c\u00fcml\u0259d\u0259n x\u00fcsusi broyler t\u0259s\u0259rr\u00fcfatlar\u0131, avtomatla\u015fd\u0131r\u0131lm\u0131\u015f t\u00f6vl\u0259 sisteml\u0259ri v\u0259 sair) da daxil olmaqla, heyvanlar\u0131n v\u0259 qu\u015flar\u0131n yeti\u015fdirilm\u0259si, b\u0259sl\u0259nm\u0259si, diri \u015f\u0259kild\u0259 olark\u0259n onlardan m\u0259hsullar\u0131n (ilkin formada, yar\u0131mfabrikat kimi istifad\u0259 olunaraq yeni m\u0259hsula \u00e7evrilm\u0259d\u0259n, kimy\u0259vi t\u0259rkibi d\u0259yi\u015fdirilm\u0259d\u0259n, konservl\u0259\u015fdirilm\u0259d\u0259n) \u0259ld\u0259 edilm\u0259si, bitki\u00e7ilik m\u0259hsullar\u0131n\u0131n bec\u0259rilm\u0259si<\/li>\n<\/ol>\n<p>133 K\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n sat\u0131\u015f\u0131 dedikd\u0259 n\u0259 n\u0259z\u0259rd\u0259 tutulur<\/p>\n<ol>\n<li>istehsal olunan (o c\u00fcml\u0259d\u0259n s\u0259naye \u00fcsulu il\u0259, x\u00fcsusi broyler t\u0259s\u0259rr\u00fcfatlar\u0131nda, avtomatla\u015fd\u0131r\u0131lm\u0131\u015f t\u00f6vl\u0259 sisteml\u0259rind\u0259 v\u0259 dig\u0259r yerl\u0259rd\u0259) canl\u0131lar diri \u015f\u0259kild\u0259, habel\u0259 onlardan diri \u015f\u0259kild\u0259 olark\u0259n \u0259ld\u0259 edilmi\u015f m\u0259hsullar ilkin formada, he\u00e7 bir kimy\u0259vi t\u0259sir\u0259 m\u0259ruz qalmadan t\u0259qdim edilm\u0259lidir<\/li>\n<li>istehsal olunan (o c\u00fcml\u0259d\u0259n s\u0259naye \u00fcsulu il\u0259, x\u00fcsusi broyler t\u0259s\u0259rr\u00fcfatlar\u0131nda, avtomatla\u015fd\u0131r\u0131lm\u0131\u015f t\u00f6vl\u0259 sisteml\u0259rind\u0259 v\u0259 dig\u0259r yerl\u0259rd\u0259) canl\u0131lar diri \u015f\u0259kild\u0259, habel\u0259 onlardan diri \u015f\u0259kild\u0259 olark\u0259n \u0259ld\u0259 edilmi\u015f m\u0259hsullar ilkin formada, he\u00e7 bir kimy\u0259vi t\u0259sir\u0259 m\u0259ruz qalmaqla t\u0259qdim edilm\u0259si<\/li>\n<li>istehsal olunan (o c\u00fcml\u0259d\u0259n s\u0259naye \u00fcsulu il\u0259, x\u00fcsusi broyler t\u0259s\u0259rr\u00fcfatlar\u0131nda, avtomatla\u015fd\u0131r\u0131lm\u0131\u015f t\u00f6vl\u0259 sisteml\u0259rind\u0259 v\u0259 dig\u0259r yerl\u0259rd\u0259) canl\u0131lar yalniz diri \u015f\u0259kild\u0259 t\u0259qdim edilm\u0259si<\/li>\n<li>istehsal olunan canl\u0131lar diri \u015f\u0259kild\u0259, habel\u0259 onlardan diri \u015f\u0259kild\u0259 olark\u0259n \u0259ld\u0259 edilmi\u015f m\u0259hsullar ilkin formada konservl\u0259\u015fdirilm\u0259kl\u0259 he\u00e7 bir kimy\u0259vi t\u0259sir\u0259 m\u0259ruz qalmadan t\u0259qdim edilm\u0259si<\/li>\n<\/ol>\n<p>134 K\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n sat\u0131\u015f\u0131 dedikd\u0259 n\u0259 n\u0259z\u0259rd\u0259 tutulur<\/p>\n<ol>\n<li>bitki\u00e7ilik m\u0259hsullar\u0131 v\u0259 dig\u0259r k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131 t\u0259qdim edil\u0259rk\u0259n t\u0259bi\u0259td\u0259 oldu\u011fu ilkin formas\u0131n\u0131 saxlamal\u0131, kimy\u0259vi t\u0259rkibi d\u0259yi\u015fdirilm\u0259kl\u0259 teqdim edilm\u0259si<\/li>\n<li>bitki\u00e7ilik m\u0259hsullar\u0131 v\u0259 dig\u0259r k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131 t\u0259qdim edil\u0259rk\u0259n t\u0259bi\u0259td\u0259 oldu\u011fu ilkin formas\u0131n\u0131 d\u0259yi\u015fdirm\u0259kl\u0259, kimy\u0259vi t\u0259rkibi d\u0259yi\u015fdirilm\u0259m\u0259kl\u0259 teqdim edilm\u0259si<\/li>\n<li>bitki\u00e7ilik m\u0259hsullar\u0131 v\u0259 dig\u0259r k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131 t\u0259qdim edil\u0259rk\u0259n t\u0259bi\u0259td\u0259 oldu\u011fu ilkin formas\u0131n\u0131 saxlamal\u0131, kimy\u0259vi t\u0259rkibi d\u0259yi\u015fdirilm\u0259m\u0259li, konservl\u0259\u015fdirilm\u0259m\u0259lidir<\/li>\n<li>bitki\u00e7ilik m\u0259hsullar\u0131 v\u0259 dig\u0259r k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131 t\u0259qdim edil\u0259rk\u0259n t\u0259bi\u0259td\u0259 oldu\u011fu ilkin formas\u0131n\u0131 d\u0259yi\u015fdirm\u0259kl\u0259, kimy\u0259vi t\u0259rkibi d\u0259yi\u015fdirilm\u0259m\u0259kl\u0259 konservl\u0259\u015fdirm\u0259kl\u0259 teqdim edilm\u0259si<\/li>\n<\/ol>\n<p>135 . P\u0259rak\u0259nd\u0259 sat\u0131\u015f dedikd\u0259 n\u0259 n\u0259z\u0259rd\u0259 tutulur?<\/p>\n<ol>\n<li>mallar\u0131n al\u0131c\u0131ya sat\u0131\u015f\u0131n\u0131n (t\u0259qdim edilm\u0259sinin)\u00a0 son istehlak m\u0259qs\u0259di il\u0259 v\u0259 yaln\u0131z Vergi M\u0259c\u0259ll\u0259sind\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada q\u0259bz v\u0259 ya n\u0259zar\u0259t-kassa aparat\u0131n\u0131n \u00e7eki teqdim etm\u0259d\u0259n h\u0259yata ke\u00e7irilm\u0259si \u00fczr\u0259 ticar\u0259t f\u0259aliyy\u0259ti<\/li>\n<li>mallar\u0131n al\u0131c\u0131ya sat\u0131\u015f\u0131n\u0131n (t\u0259qdim edilm\u0259sinin)\u00a0 son istehlak m\u0259qs\u0259di il\u0259 v\u0259 yaln\u0131z Vergi M\u0259c\u0259ll\u0259sind\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada q\u0259bz v\u0259 ya n\u0259zar\u0259t-kassa aparat\u0131n\u0131n \u00e7eki (sahibkarl\u0131q f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259n h\u00fcquqi v\u0259 fiziki \u015f\u0259xsl\u0259rin t\u0259l\u0259bi il\u0259 elektron-qaim\u0259 faktura v\u0259 ya elektron vergi hesab-fakturas\u0131) t\u0259qdim edilm\u0259kl\u0259 h\u0259yata ke\u00e7irilm\u0259si \u00fczr\u0259 ticar\u0259t f\u0259aliyy\u0259ti<\/li>\n<li>mallar\u0131n al\u0131c\u0131ya sat\u0131\u015f\u0131n\u0131n (t\u0259qdim edilm\u0259sinin)\u00a0 onun sahibkarl\u0131q f\u0259aliyy\u0259ti m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn v\u0259 yaln\u0131z Vergi M\u0259c\u0259ll\u0259sind\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada q\u0259bz v\u0259 ya n\u0259zar\u0259t-kassa aparat\u0131n\u0131n \u00e7eki teqdim etm\u0259d\u0259n h\u0259yata ke\u00e7irilm\u0259si \u00fczr\u0259 ticar\u0259t f\u0259aliyy\u0259ti<\/li>\n<li>mallar\u0131n al\u0131c\u0131ya sat\u0131\u015f\u0131n\u0131n (t\u0259qdim edilm\u0259sinin)\u00a0 son istehlak m\u0259qs\u0259di il\u0259 v\u0259 yaln\u0131z Vergi M\u0259c\u0259ll\u0259sind\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada q\u0259bz v\u0259 ya n\u0259zar\u0259t-kassa aparat\u0131n\u0131n \u00e7eki teqdim etm\u0259d\u0259n elektron-qaim\u0259 faktura v\u0259 ya elektron vergi hesab-fakturas\u0131) t\u0259qdim edilm\u0259kl\u0259 h\u0259yata ke\u00e7irilm\u0259si \u00fczr\u0259 ticar\u0259t f\u0259aliyy\u0259ti<\/li>\n<\/ol>\n<p>136. Topdansat\u0131\u015f dedikd\u0259 n\u0259 n\u0259z\u0259rd\u0259 tutulur?<\/p>\n<ol>\n<li>mallar\u0131n al\u0131c\u0131ya sat\u0131\u015f\u0131n\u0131n (t\u0259qdim edilm\u0259sinin)\u00a0 son istehlak m\u0259qs\u0259di il\u0259 v\u0259 yaln\u0131z Vergi M\u0259c\u0259ll\u0259sind\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada q\u0259bz v\u0259 ya n\u0259zar\u0259t-kassa aparat\u0131n\u0131n \u00e7eki teqdim etm\u0259d\u0259n h\u0259yata ke\u00e7irilm\u0259si \u00fczr\u0259 ticar\u0259t f\u0259aliyy\u0259ti<\/li>\n<li>mallar\u0131n al\u0131c\u0131ya sat\u0131\u015f\u0131n\u0131n (t\u0259qdim edilm\u0259sinin)\u00a0 son istehlak m\u0259qs\u0259di il\u0259 v\u0259 yaln\u0131z Vergi M\u0259c\u0259ll\u0259sind\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada q\u0259bz v\u0259 ya n\u0259zar\u0259t-kassa aparat\u0131n\u0131n \u00e7eki (sahibkarl\u0131q f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259n h\u00fcquqi v\u0259 fiziki \u015f\u0259xsl\u0259rin t\u0259l\u0259bi il\u0259 elektron-qaim\u0259 faktura v\u0259 ya elektron vergi hesab-fakturas\u0131) t\u0259qdim edilm\u0259kl\u0259 h\u0259yata ke\u00e7irilm\u0259si \u00fczr\u0259 ticar\u0259t f\u0259aliyy\u0259ti<\/li>\n<li>mallar\u0131n al\u0131c\u0131ya sat\u0131\u015f\u0131n\u0131n (t\u0259qdim edilm\u0259sinin) onun sahibkarl\u0131q f\u0259aliyy\u0259ti m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn v\u0259 yaln\u0131z Vergi M\u0259c\u0259ll\u0259sind\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada elektron-qaim\u0259 faktura v\u0259 ya elektron vergi hesab-faktura t\u0259qdim edilm\u0259kl\u0259 h\u0259yata ke\u00e7irilm\u0259si \u00fczr\u0259 ticar\u0259t f\u0259aliyy\u0259ti<\/li>\n<li>mallar\u0131n al\u0131c\u0131ya sat\u0131\u015f\u0131n\u0131n (t\u0259qdim edilm\u0259sinin) onun sahibkarl\u0131q f\u0259aliyy\u0259ti m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn v\u0259 yaln\u0131z Vergi M\u0259c\u0259ll\u0259sind\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada q\u0259bz v\u0259 ya n\u0259zar\u0259t-kassa aparat\u0131n\u0131n \u00e7eki t\u0259qdim edilm\u0259kl\u0259 h\u0259yata ke\u00e7irilm\u0259si \u00fczr\u0259 ticar\u0259t f\u0259aliyy\u0259ti<\/li>\n<\/ol>\n<p>137. Ticar\u0259t \u0259lav\u0259si dedikd\u0259 n\u0259 n\u0259z\u0259rd\u0259 tutulur?<\/p>\n<ol>\n<li>mal\u0131n \u018fDV t\u0259tbiq edilm\u0259kl\u0259 p\u0259rak\u0259nd\u0259 sat\u0131\u015f qiym\u0259ti (mallar \u0259v\u0259zsiz t\u0259qdim edildiyi v\u0259 ya barter olundu\u011fu halda bazar qiym\u0259ti) il\u0259 malg\u00f6nd\u0259r\u0259n\u0259 \u00f6d\u0259nil\u0259n al\u0131\u015f qiym\u0259ti aras\u0131ndak\u0131 f\u0259rq<\/li>\n<li>mal\u0131n \u018fDV t\u0259tbiq edilm\u0259kl\u0259 bazar qiym\u0259ti (mallar \u0259v\u0259zsiz t\u0259qdim edildiyi v\u0259 ya barter olundu\u011fu halda bazar qiym\u0259ti) il\u0259 malg\u00f6nd\u0259r\u0259n\u0259 \u00f6d\u0259nil\u0259n al\u0131\u015f qiym\u0259ti aras\u0131ndak\u0131 f\u0259rq<\/li>\n<li>mal\u0131n \u018fDV t\u0259tbiq edilm\u0259d\u0259n topdan sat\u0131\u015f qiym\u0259ti (mallar \u0259v\u0259zsiz t\u0259qdim edildiyi v\u0259 ya barter olundu\u011fu halda bazar qiym\u0259ti) il\u0259 malg\u00f6nd\u0259r\u0259n\u0259 \u00f6d\u0259nil\u0259n al\u0131\u015f qiym\u0259ti aras\u0131ndak\u0131 f\u0259rq<\/li>\n<li>mal\u0131n \u018fDV t\u0259tbiq edilm\u0259d\u0259n p\u0259rak\u0259nd\u0259 sat\u0131\u015f qiym\u0259ti (mallar \u0259v\u0259zsiz t\u0259qdim edildiyi v\u0259 ya barter olundu\u011fu halda bazar qiym\u0259ti) il\u0259 malg\u00f6nd\u0259r\u0259n\u0259 \u00f6d\u0259nil\u0259n al\u0131\u015f qiym\u0259ti aras\u0131ndak\u0131 f\u0259rq<\/li>\n<\/ol>\n<p>138. Transfer qiym\u0259t n\u0259dir<\/p>\n<ol>\n<li>transfer qiym\u0259ti m\u00fcst\u0259qil \u015f\u0259xsl\u0259r aras\u0131nda apar\u0131lan \u0259m\u0259liyyatlar zaman\u0131 t\u0259\u015f\u0259kk\u00fcl tapan qiym\u0259t<\/li>\n<li>transfer qiym\u0259ti \u2013 transfer qiym\u0259tin t\u0259r\u0259fi olan \u015f\u0259xsl\u0259r aras\u0131nda apar\u0131lan \u0259m\u0259liyyatlar zaman\u0131 m\u00fc\u0259yy\u0259n edil\u0259n v\u0259 m\u00fcst\u0259qil \u015f\u0259xsl\u0259r aras\u0131nda eyni \u015f\u0259rtl\u0259r daxilind\u0259 h\u0259yata ke\u00e7iril\u0259n, m\u00fcqayis\u0259 edil\u0259 bil\u0259n \u0259m\u0259liyyatlarda t\u0259sbit olunan qiym\u0259tl\u0259r\u0259 uy\u011fun olmal\u0131 qiym\u0259t<\/li>\n<li>transfer qiym\u0259ti \u2013 transfer qiym\u0259tin t\u0259r\u0259fi olan \u015f\u0259xsl\u0259r aras\u0131nda apar\u0131lan \u0259m\u0259liyyatlar zaman\u0131 m\u00fc\u0259yy\u0259n edil\u0259n qiym\u0259t<\/li>\n<li>transfer qiym\u0259ti \u2013 transfer qiym\u0259tin t\u0259r\u0259fi olan \u015f\u0259xsl\u0259r aras\u0131nda apar\u0131lan \u0259m\u0259liyyatlar zaman\u0131 m\u00fc\u0259yy\u0259n edil\u0259n qiym\u0259tl\u0259 m\u00fcst\u0259qil \u015f\u0259xsl\u0259r aras\u0131nda eyni \u015f\u0259rtl\u0259r daxilind\u0259 h\u0259yata ke\u00e7iril\u0259n, m\u00fcqayis\u0259 edil\u0259 bil\u0259n \u0259m\u0259liyyatlarda t\u0259sbit olunan orta qiym\u0259t<\/li>\n<\/ol>\n<p>139. Maliyy\u0259 institutu dedikd\u0259 n\u0259 n\u0259z\u0259rd\u0259 tutulur?<\/p>\n<ol>\n<li>Bank f\u0259aliyy\u0259ti<\/li>\n<li>T\u0259hsil xidm\u0259tl\u0259rinin g\u00f6st\u0259rilm\u0259si<\/li>\n<li>investorlar\u0131n portfell\u0259rinin idar\u0259 edilm\u0259si f\u0259aliyy\u0259ti<\/li>\n<li>depozitar f\u0259aliyy\u0259ti<\/li>\n<li>mallar\u0131n p\u0259rak\u0259nd\u0259 sat\u0131\u015f\u0131<\/li>\n<li>1.2.3. B)2.3.4 C) 1.3.4 D)2.3.5<\/li>\n<\/ol>\n<p>140. Depozitar\u00a0dedikd\u0259 n\u0259 n\u0259z\u0259rd\u0259 tutulur ?<\/p>\n<ol>\n<li>f\u0259aliyy\u0259tinin \u0259h\u0259miyy\u0259tli hiss\u0259sini \u00f6z maliyy\u0259 aktivl\u0259rinin saxlan\u0131lmas\u0131n\u0131 t\u0259\u015fkil ed\u0259n h\u00fcquqi \u015f\u0259xs<\/li>\n<li>f\u0259aliyy\u0259tinin \u0259h\u0259miyy\u0259tli hiss\u0259sini \u00f6z maliyy\u0259 aktivl\u0259rinin saxlan\u0131lmas\u0131n\u0131 t\u0259\u015fkil ed\u0259n fiziki \u015f\u0259xs<\/li>\n<li>f\u0259aliyy\u0259tinin \u0259h\u0259miyy\u0259tli hiss\u0259sini dig\u0259r \u015f\u0259xsl\u0259r \u00fc\u00e7\u00fcn maliyy\u0259 aktivl\u0259rinin saxlan\u0131lmas\u0131n\u0131 t\u0259\u015fkil ed\u0259n fiziki \u015f\u0259xs<\/li>\n<li>f\u0259aliyy\u0259tinin \u0259h\u0259miyy\u0259tli hiss\u0259sini dig\u0259r \u015f\u0259xsl\u0259r \u00fc\u00e7\u00fcn maliyy\u0259 aktivl\u0259rinin saxlan\u0131lmas\u0131n\u0131 t\u0259\u015fkil ed\u0259n h\u00fcquqi \u015f\u0259xs<\/li>\n<\/ol>\n<p>141. Elektron audit nedir<\/p>\n<ol>\n<li>vergi \u00f6d\u0259yicisinin elektron formatda saxlan\u0131lan maliyy\u0259 (m\u00fchasibat) m\u0259lumatlar\u0131na x\u00fcsusi proqram t\u0259minat\u0131 vasit\u0259sil\u0259 birba\u015fa v\u0259 ya m\u0259saf\u0259d\u0259n \u00e7\u0131x\u0131\u015f imkan\u0131 yarad\u0131lmaqla apar\u0131lan vergi yoxlamas\u0131<\/li>\n<li>vergi \u00f6d\u0259yicisinin ka\u011f\u0131z da\u015f\u0131y\u0131c\u0131larda saxlan\u0131lan maliyy\u0259 (m\u00fchasibat) m\u0259lumatlar\u0131na x\u00fcsusi proqram t\u0259minat\u0131 vasit\u0259sil\u0259 birba\u015fa v\u0259 ya m\u0259saf\u0259d\u0259n \u00e7\u0131x\u0131\u015f imkan\u0131 yarad\u0131lmaqla apar\u0131lan vergi yoxlamas\u0131<\/li>\n<li>vergi \u00f6d\u0259yicisinin elektron formatda saxlan\u0131lan maliyy\u0259 (m\u00fchasibat) m\u0259lumatlar\u0131na x\u00fcsusi proqram t\u0259minat\u0131 vasit\u0259sil\u0259 yaln\u0131z birba\u015fa \u00e7\u0131x\u0131\u015f imkan\u0131 yarad\u0131lmaqla apar\u0131lan kameral vergi yoxlamas\u0131<\/li>\n<li>vergi \u00f6d\u0259yicisinin elektron formatda saxlan\u0131lan maliyy\u0259 (m\u00fchasibat) m\u0259lumatlar\u0131na x\u00fcsusi proqram t\u0259minat\u0131 vasit\u0259sil\u0259 yaln\u0131z birba\u015fa \u00e7\u0131x\u0131\u015f imkan\u0131 yarad\u0131lmaqla apar\u0131lan operativ vergi n\u0259zar\u0259ti<\/li>\n<\/ol>\n<p>142. Vergi \u00fcst\u00fcnl\u00fcy\u00fc dedikd\u0259 n\u0259 n\u0259z\u0259rd\u0259 tutulur ?<\/p>\n<ol>\n<li>vergi tutulan \u0259m\u0259liyyat\u0131n faktiki iqtisadi g\u00f6st\u0259ricil\u0259ri d\u0259yi\u015fdirm\u0259kl\u0259, vergil\u0259rin Vergi M\u0259c\u0259ll\u0259sind\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259tl\u0259rd\u0259 v\u0259 m\u0259bl\u0259\u011fd\u0259 \u00f6d\u0259nilm\u0259sind\u0259n yay\u0131nma<\/li>\n<li>vergi tutulan \u0259m\u0259liyyat\u0131n faktiki iqtisadi g\u00f6st\u0259ricil\u0259ri d\u0259yi\u015fm\u0259d\u0259n, vergil\u0259rin Vergi M\u0259c\u0259ll\u0259sind\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259tl\u0259rd\u0259 v\u0259 m\u0259bl\u0259\u011fd\u0259 \u00f6d\u0259nilm\u0259sind\u0259n yay\u0131nma<\/li>\n<li>vergi tutulan \u0259m\u0259liyyat\u0131n faktiki iqtisadi g\u00f6st\u0259ricil\u0259ri d\u0259yi\u015fdirm\u0259kl\u0259, vergil\u0259rin G\u00f6mr\u00fck M\u0259c\u0259ll\u0259sind\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259tl\u0259rd\u0259 v\u0259 m\u0259bl\u0259\u011fd\u0259 \u00f6d\u0259nilm\u0259sind\u0259n yay\u0131nma<\/li>\n<li>vergi tutulan \u0259m\u0259liyyat\u0131n faktiki iqtisadi g\u00f6st\u0259ricil\u0259ri d\u0259yi\u015fm\u0259d\u0259n, vergil\u0259rin Vergi M\u0259c\u0259ll\u0259sind\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259tl\u0259rd\u0259 v\u0259 m\u0259bl\u0259\u011fd\u0259 artiq \u00f6d\u0259nilm\u0259si<\/li>\n<\/ol>\n<p>143. Vergi tutulan \u0259m\u0259liyyat\u0131n faktiki iqtisadi g\u00f6st\u0259ricisin\u0259 a\u015fa\u011f\u0131dak\u0131lardan hans\u0131lar aiddir<\/p>\n<ol>\n<li>Vergi tutulan \u0259m\u0259liyyat\u0131n m\u0259bl\u0259\u011fi,<\/li>\n<li>Vergitutma obyekti<\/li>\n<li>Vergi tutulan \u0259m\u0259liyyat\u0131n h\u0259cmi (mal partiyas\u0131n\u0131n h\u0259cmi)<\/li>\n<li>Vergitutma bazas\u0131<\/li>\n<li>\u0130cra m\u00fcdd\u0259ti v\u0259 \u015f\u0259rtl\u0259ri<\/li>\n<li>1.2.3. B) 3.4.5 C) 1.3.5 D) 2.4.5<\/li>\n<\/ol>\n<p>143-1<\/p>\n<p>Ektron kabinet n\u0259dir?<\/p>\n<ol>\n<li>elektron kabinet &#8211; m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f formada vergi orqan\u0131 il\u0259 vergi \u00f6d\u0259yicisi aras\u0131nda ba\u011flanm\u0131\u015f m\u00fcqavil\u0259y\u0259\u0259sas\u0259n m\u0259lumat m\u00fcbadil\u0259sini t\u0259min ed\u0259n f\u0259rdi elektron s\u0259hif\u0259<\/li>\n<li>elektron kabinet &#8211; m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f formada g\u00f6mr\u00fck i orqan\u0131 il\u0259 vergi \u00f6d\u0259yicisi aras\u0131nda ba\u011flanm\u0131\u015f m\u00fcqavil\u0259y\u0259\u0259sas\u0259n g\u00f6mr\u00fck orqan\u0131 t\u0259r\u0259find\u0259n veril\u0259n kod-parol il\u0259 daxil olma\u011fa imkan ver\u0259n, vergi \u00f6d\u0259yicisi il\u0259 vergi orqan\u0131 aras\u0131nda qar\u015f\u0131l\u0131ql\u0131 m\u0259lumat m\u00fcbadil\u0259sini t\u0259min ed\u0259n f\u0259rdi elektron s\u0259hif\u0259<\/li>\n<li>elektron kabinet &#8211; m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f formada vergi orqan\u0131 il\u0259 vergi \u00f6d\u0259yicisi aras\u0131nda ba\u011flanm\u0131\u015f m\u00fcqavil\u0259y\u0259\u0259sas\u0259n m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan\u0131n (qurumun) informasiya sistemind\u0259 yarad\u0131lan, vergi orqan\u0131 t\u0259r\u0259find\u0259n veril\u0259n kod-parol il\u0259 daxil olma\u011fa imkan ver\u0259n, vergi \u00f6d\u0259yicisi il\u0259 vergi orqan\u0131 aras\u0131nda qar\u015f\u0131l\u0131ql\u0131 m\u0259lumat m\u00fcbadil\u0259sini t\u0259min ed\u0259n f\u0259rdi elektron s\u0259hif\u0259<\/li>\n<li>elektron kabinet &#8211; m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f formada maliyy\u0259 orqan\u0131 il\u0259 vergi \u00f6d\u0259yicisi aras\u0131nda ba\u011flanm\u0131\u015f m\u00fcqavil\u0259y\u0259\u0259sas\u0259n g\u00f6mr\u00fck orqan\u0131 t\u0259r\u0259find\u0259n veril\u0259n kod-parol il\u0259 daxil olma\u011fa imkan ver\u0259n, vergi \u00f6d\u0259yicisi il\u0259 vergi orqan\u0131 aras\u0131nda qar\u015f\u0131l\u0131ql\u0131 m\u0259lumat m\u00fcbadil\u0259sini t\u0259min ed\u0259n f\u0259rdi elektron s\u0259hif\u0259<\/li>\n<\/ol>\n<p>143-2<\/p>\n<p>\u0130qtisadi maraqlar m\u0259rk\u0259zi a\u015fa\u011f\u0131dak\u0131lardan hans\u0131nda d\u00fczg\u00fcn g\u00f6st\u0259rilmi\u015fdir<\/p>\n<ol>\n<li>iqtisadi maraqlar m\u0259rk\u0259zi &#8211; vergi \u00f6d\u0259yicisinin \u0259sas n\u0259zar\u0259t orqanlar\u0131n\u0131n yerl\u0259\u015fdiyi yerd\u0259n as\u0131l\u0131 olaraq, dig\u0259r t\u0259s\u0259rr\u00fcfat subyektl\u0259ri (obyektl\u0259ri), o c\u00fcml\u0259d\u0259n istehsal sah\u0259l\u0259ri il\u0259 m\u00fcqayis\u0259d\u0259 vergi \u00f6d\u0259yicisinin f\u0259aliyy\u0259ti \u00fczr\u0259 g\u0259lirl\u0259rinin formala\u015fmas\u0131nda daha az i\u015ftirak ed\u0259n t\u0259s\u0259rr\u00fcfat subyektinin (obyektinin), o c\u00fcml\u0259d\u0259n istehsal sah\u0259sinin yerl\u0259\u015fdiyi yer<\/li>\n<li>iqtisadi maraqlar m\u0259rk\u0259zi &#8211; vergi \u00f6d\u0259yicisinin \u0259sas n\u0259zar\u0259t orqanlar\u0131n\u0131n yerl\u0259\u015fdiyi yerd\u0259n as\u0131l\u0131 olaraq, dig\u0259r t\u0259s\u0259rr\u00fcfat subyektl\u0259ri (obyektl\u0259ri), o c\u00fcml\u0259d\u0259n istehsal sah\u0259l\u0259ri il\u0259 m\u00fcqayis\u0259d\u0259 vergi \u00f6d\u0259yicisinin f\u0259aliyy\u0259ti \u00fczr\u0259 g\u0259lirl\u0259rinin formala\u015fmas\u0131nda daha \u00e7ox i\u015ftirak ed\u0259n t\u0259s\u0259rr\u00fcfat subyektinin (obyektinin) yerl\u0259\u015fdiyi yer<\/li>\n<li>iqtisadi maraqlar m\u0259rk\u0259zi &#8211; vergi \u00f6d\u0259yicisinin \u0259sas n\u0259zar\u0259t orqanlar\u0131n\u0131n yerl\u0259\u015fdiyi yerd\u0259n as\u0131l\u0131 olmayaraq, dig\u0259r t\u0259s\u0259rr\u00fcfat subyektl\u0259ri (obyektl\u0259ri), o c\u00fcml\u0259d\u0259n istehsal sah\u0259l\u0259ri il\u0259 m\u00fcqayis\u0259d\u0259 vergi \u00f6d\u0259yicisinin f\u0259aliyy\u0259ti \u00fczr\u0259 g\u0259lirl\u0259rinin formala\u015fmas\u0131nda daha \u00e7ox i\u015ftirak ed\u0259n t\u0259s\u0259rr\u00fcfat subyektinin (obyektinin), o c\u00fcml\u0259d\u0259n istehsal sah\u0259sinin yerl\u0259\u015fdiyi yer<\/li>\n<li>iqtisadi maraqlar m\u0259rk\u0259zi &#8211; vergi \u00f6d\u0259yicisinin \u0259sas n\u0259zar\u0259t orqanlar\u0131n\u0131n yerl\u0259\u015fdiyi yerd\u0259n as\u0131l\u0131 olaraq, vergi \u00f6d\u0259yicisinin vergi orqan\u0131nda u\u00e7ota al\u0131nd\u0131\u011f\u0131 yer<\/li>\n<\/ol>\n<p>143-3<\/p>\n<p>Kapital dedikd\u0259 n\u0259 n\u0259z\u0259rd\u0259 tutulur<\/p>\n<ol>\n<li>kapital &#8211; g\u0259lirl\u0259rd\u0259n x\u0259rcl\u0259r \u00e7\u0131x\u0131ld\u0131qdan sonra vergi \u00f6d\u0259yicisinin xalis aktivl\u0259rinin d\u0259y\u0259ri;<\/li>\n<li>kapital &#8211; aktivl\u0259rd\u0259n b\u00fct\u00fcn \u00f6hd\u0259likl\u0259r \u00e7\u0131x\u0131ld\u0131qdan sonra vergi \u00f6d\u0259yicisinin xalis aktivl\u0259rinin d\u0259y\u0259ri;<\/li>\n<li>kapital \u2013 aktivl\u0259rd\u0259 g\u0259lirl\u0259r \u00e7\u0131x\u0131ld\u0131qdan sonra vergi \u00f6d\u0259yicisinin xalis aktivl\u0259rinin d\u0259y\u0259ri;<\/li>\n<li>kapital \u2013 m\u0259nf\u0259\u0259td\u0259n m\u0259nf\u0259\u0259t vergisi \u00e7\u0131x\u0131ld\u0131qdan sonra qalan aktivin d\u0259y\u0259ri<\/li>\n<\/ol>\n<p>143-4<\/p>\n<p>M\u0259cburi ni\u015fanlama dedeikd\u0259 n\u0259 n\u0259z\u0259rd\u0259 tutulur?<\/p>\n<ol>\n<li>m\u0259cburi ni\u015fanlama &#8211; m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n olunmu\u015f mallar\u0131n yaln\u0131z sat\u0131\u015f\u0131 v\u0259 d\u00f6vriyy\u0259sin\u0259 vergi n\u0259zar\u0259tinin h\u0259yata ke\u00e7irilm\u0259si m\u0259qs\u0259dil\u0259 h\u0259min mallara t\u0259tbiq olunan m\u0259cburi ni\u015fanlama kodu v\u0259 dig\u0259r qoruyucu elementl\u0259r<\/li>\n<li>m\u0259cburi ni\u015fanlama &#8211; m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n olunmu\u015f mallar\u0131n yaln\u0131z idxal\u0131 v\u0259 d\u00f6vriyy\u0259sin\u0259 vergi n\u0259zar\u0259tinin h\u0259yata ke\u00e7irilm\u0259si m\u0259qs\u0259dil\u0259 h\u0259min mallara t\u0259tbiq olunan m\u0259cburi ni\u015fanlama kodu, sifr\u0259, parol v\u0259 dig\u0259r qoruyucu elementl\u0259r<\/li>\n<li>m\u0259cburi ni\u015fanlama &#8211; m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n olunmu\u015f mallar\u0131n idxal\u0131, istehsal\u0131, sat\u0131\u015f\u0131 v\u0259 d\u00f6vriyy\u0259sin\u0259 vergi n\u0259zar\u0259tinin h\u0259yata ke\u00e7irilm\u0259si m\u0259qs\u0259dil\u0259 h\u0259min mallara t\u0259tbiq olunan m\u0259cburi ni\u015fanlama kodu v\u0259 dig\u0259r qoruyucu elementl\u0259r<\/li>\n<li>m\u0259cburi ni\u015fanlama &#8211; m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n olunmu\u015f aksizli mallar\u0131n idxal\u0131 sat\u0131\u015f\u0131 v\u0259 d\u00f6vriyy\u0259sin\u0259 vergi n\u0259zar\u0259tinin h\u0259yata ke\u00e7irilm\u0259si m\u0259qs\u0259dil\u0259 h\u0259min mallara t\u0259tbiq olunan m\u0259cburi ni\u015fanlama kodu, sifr\u0259, parol v\u0259 dig\u0259r qoruyucu elementl\u0259r<\/li>\n<\/ol>\n<p>143-5<\/p>\n<p>Aksiz markas\u0131 n\u0259dir?<\/p>\n<ol>\n<li>aksiz markas\u0131 \u2013 m\u0259cburi ni\u015fanlanmal\u0131 mallar\u0131n idxal\u0131, istehsal\u0131, sat\u0131\u015f\u0131 v\u0259 d\u00f6vriyy\u0259sin\u0259 vergi n\u0259zar\u0259tinin h\u0259yata ke\u00e7irilm\u0259si m\u0259qs\u0259dil\u0259 h\u0259min mallara ka\u011f\u0131z da\u015f\u0131y\u0131c\u0131da yap\u0131\u015fd\u0131r\u0131lan n\u0259zar\u0259t markas\u0131.\u201d;<\/li>\n<li>aksiz markas\u0131 &#8211; aksizli mallar\u0131n yaln\u0131z d\u00f6vriyy\u0259sin\u0259 vergi n\u0259zar\u0259tinin h\u0259yata ke\u00e7irilm\u0259si m\u0259qs\u0259dil\u0259 h\u0259min mallara ka\u011f\u0131z da\u015f\u0131y\u0131c\u0131da yap\u0131\u015fd\u0131r\u0131lan n\u0259zar\u0259t markas\u0131<\/li>\n<li>aksiz markas\u0131 &#8211; aksizli mallar\u0131n idxal\u0131, istehsal\u0131, sat\u0131\u015f\u0131 v\u0259 d\u00f6vriyy\u0259sin\u0259 vergi n\u0259zar\u0259tinin h\u0259yata ke\u00e7irilm\u0259si m\u0259qs\u0259dil\u0259 h\u0259min mallara elektron v\u0259 ka\u011f\u0131z da\u015f\u0131y\u0131c\u0131da yap\u0131\u015fd\u0131r\u0131lan n\u0259zar\u0259t markas\u0131<\/li>\n<li>aksiz markas\u0131 &#8211; aksizli mallar\u0131n idxal\u0131, istehsal\u0131, sat\u0131\u015f\u0131 v\u0259 d\u00f6vriyy\u0259sin\u0259 vergi n\u0259zar\u0259tinin h\u0259yata ke\u00e7irilm\u0259si m\u0259qs\u0259dil\u0259 h\u0259min mallara ka\u011f\u0131z da\u015f\u0131y\u0131c\u0131da yap\u0131\u015fd\u0131r\u0131lan n\u0259zar\u0259t markas\u0131<\/li>\n<\/ol>\n<p>143-6<\/p>\n<p>Innovasiya f\u0259aliyy\u0259ti dedikd\u0259 n\u0259 n\u0259z\u0259rd\u0259 tutulur?<\/p>\n<ol>\n<li>It\u0259nil\u0259n n\u00f6v g\u0259lir \u0259ld\u0259 etm\u0259k \u00fc\u00e7\u00fcn mal t\u0259qdim edilm\u0259sin\u0259 y\u00f6n\u0259ldilmi\u015f f\u0259aliyy\u0259t<\/li>\n<li>iqtisadi v\u0259 ya sosial s\u0259m\u0259r\u0259 \u0259ld\u0259 etm\u0259k m\u0259qs\u0259di il\u0259 yerin\u0259 yetirilm\u0259sin\u0259 istiqam\u0259tl\u0259nmi\u015f f\u0259aliyy\u0259t<\/li>\n<li>elmi-t\u0259dqiqat v\u0259 t\u0259cr\u00fcb\u0259-konstruktor i\u015fl\u0259ri yerin\u0259 yetirilm\u0259sin\u0259 istiqam\u0259tl\u0259nmi\u015f f\u0259aliyy\u0259t<\/li>\n<li>iqtisadi v\u0259 ya sosial s\u0259m\u0259r\u0259 \u0259ld\u0259 etm\u0259k m\u0259qs\u0259di il\u0259 elmi-t\u0259dqiqat v\u0259 t\u0259cr\u00fcb\u0259-konstruktor i\u015fl\u0259ri v\u0259 onlar\u0131n n\u0259tic\u0259l\u0259rinin t\u0259tbiqi \u0259sas\u0131nda yeni v\u0259 ya t\u0259kmill\u0259\u015fdirilmi\u015f mal (i\u015f, xidm\u0259t), texnoloji proses yarad\u0131lmas\u0131na v\u0259 yerin\u0259 yetirilm\u0259sin\u0259 istiqam\u0259tl\u0259nmi\u015f f\u0259aliyy\u0259t<\/li>\n<\/ol>\n<p>143-7<\/p>\n<p>KOB klaster \u015firk\u0259ti dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcl\u00fcr?<\/p>\n<ol>\n<li>m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f meyarlara cavab ver\u0259n v\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) il\u0259 raz\u0131la\u015fd\u0131rmaqla mikro, ki\u00e7ik v\u0259 orta sahibkarl\u0131\u011f\u0131n inki\u015faf\u0131n\u0131 d\u0259st\u0259kl\u0259y\u0259n m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan\u0131n (qurumun) KOB klaster \u015firk\u0259tinin \u015f\u0259had\u0259tnam\u0259si verdiyi fiziki \u015f\u0259xs<\/li>\n<li>mikro, ki\u00e7ik v\u0259 orta sahibkarl\u0131\u011f\u0131n inki\u015faf\u0131n\u0131 d\u0259st\u0259kl\u0259y\u0259n m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan<\/li>\n<li>m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f meyarlara cavab ver\u0259n v\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) il\u0259 raz\u0131la\u015fd\u0131rmaqla mikro, ki\u00e7ik v\u0259 orta sahibkarl\u0131\u011f\u0131n inki\u015faf\u0131n\u0131 d\u0259st\u0259kl\u0259y\u0259n m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan\u0131n (qurumun) KOB klaster \u015firk\u0259tinin \u015f\u0259had\u0259tnam\u0259si verdiyi h\u00fcquqi \u015f\u0259xs<\/li>\n<li>m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) il\u0259 raz\u0131la\u015fd\u0131rmaqla mikro, ki\u00e7ik v\u0259 orta sahibkarl\u0131\u011f\u0131n inki\u015faf\u0131n\u0131 d\u0259st\u0259kl\u0259y\u0259n m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan\u0131n (qurumun) KOB klaster \u015firk\u0259tinin \u015f\u0259had\u0259tnam\u0259si verdiyi f\u0259rdi sahibkar<\/li>\n<\/ol>\n<p>143-8<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131 \u015f\u0259xsl\u0259rd\u0259n hans\u0131lar KOB klasterinin i\u015ftirak\u00e7\u0131s\u0131 say\u0131l\u0131r?<\/p>\n<ol>\n<li>KOB klasterind\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259rm\u0259k \u00fc\u00e7\u00fcn KOB klaster \u015firk\u0259ti il\u0259 m\u00fcqavil\u0259 ba\u011flam\u0131\u015f, mikro, ki\u00e7ik v\u0259 orta sahibkarl\u0131q subyekti olan v\u0259 mikro, ki\u00e7ik v\u0259 orta sahibkarl\u0131\u011f\u0131n inki\u015faf\u0131n\u0131 d\u0259st\u0259kl\u0259y\u0259n m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n KOB klasterinin i\u015ftirak\u00e7\u0131s\u0131 \u015f\u0259had\u0259tnam\u0259si verilmi\u015f h\u00fcquqi v\u0259 ya fiziki \u015f\u0259xs<\/li>\n<li>mikro, ki\u00e7ik v\u0259 orta sahibkarl\u0131q subyekti olan ist\u0259nil\u0259n fiziki v\u0259 h\u00fcquqi \u015f\u0259xsl\u0259r<\/li>\n<li>KOB klaster \u015firk\u0259ti il\u0259 m\u00fcqavil\u0259 ba\u011flam\u0131\u015f, mikro, ki\u00e7ik v\u0259 orta sahibkarl\u0131q subyekti olan v\u0259 mikro, ki\u00e7ik v\u0259 orta sahibkarl\u0131\u011f\u0131n inki\u015faf\u0131n\u0131 d\u0259st\u0259kl\u0259y\u0259n m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n KOB klasterinin i\u015ftirak\u00e7\u0131s\u0131 \u015f\u0259had\u0259tnam\u0259si verilmi\u015f yaln\u0131z h\u00fcquqi \u015f\u0259xs<\/li>\n<li>KOB klaster \u015firk\u0259ti il\u0259 m\u00fcqavil\u0259 ba\u011flam\u0131\u015f, mikro, ki\u00e7ik v\u0259 orta sahibkarl\u0131q subyekti olan v\u0259 mikro, ki\u00e7ik v\u0259 orta sahibkarl\u0131\u011f\u0131n inki\u015faf\u0131n\u0131 d\u0259st\u0259kl\u0259y\u0259n m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n KOB klasterinin i\u015ftirak\u00e7\u0131s\u0131 \u015f\u0259had\u0259tnam\u0259si verilmi\u015f yaln\u0131z fiziki \u015f\u0259xs<\/li>\n<\/ol>\n<p>143-9<\/p>\n<p>Startap dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcl\u00fcr?<\/p>\n<ol>\n<li>Startap &#8211; m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f meyarlara cavab ver\u0259n v\u0259 mikro, ki\u00e7ik v\u0259 orta sahibkarl\u0131q f\u0259aliyy\u0259ti<\/li>\n<li>startap &#8211; innovativ t\u0259\u015f\u0259bb\u00fcs\u0259 \u0259saslanaraq h\u0259yata ke\u00e7iril\u0259n, m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f meyarlara cavab ver\u0259n v\u0259 mikro, ki\u00e7ik v\u0259 orta sahibkarl\u0131\u011f\u0131n inki\u015faf\u0131n\u0131 d\u0259st\u0259kl\u0259y\u0259n m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n &#8220;Startap&#8221; \u015f\u0259had\u0259tnam\u0259si verilmi\u015f \u015f\u0259xsl\u0259rin h\u0259yata ke\u00e7irdiyi sahibkarl\u0131q f\u0259aliyy\u0259ti<\/li>\n<li>startap -mikro, ki\u00e7ik v\u0259 orta sahibkarl\u0131\u011f\u0131n inki\u015faf\u0131n\u0131 d\u0259st\u0259kl\u0259y\u0259n m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n &#8220;Startap&#8221; \u015f\u0259had\u0259tnam\u0259si almam\u0131\u015f \u015f\u0259xsl\u0259rin h\u0259yata ke\u00e7irdiyi sahibkarl\u0131q f\u0259aliyy\u0259ti<\/li>\n<li>startap &#8211; innovativ t\u0259\u015f\u0259bb\u00fcs\u0259 \u0259saslanaraq h\u0259yata ke\u00e7iril\u0259n sahibkarl\u0131q f\u0259aliyy\u0259ti<\/li>\n<\/ol>\n<p>#144<\/p>\n<p>Vergitutma m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn bazar qiym\u0259ti dedikd\u0259, n\u0259 n\u0259z\u0259rd\u0259 tutulur?<\/p>\n<p>A) mal\u0131n [i\u015fin, xidm\u0259tin] vergi orqanlar\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edil\u0259n qiym\u0259ti<\/p>\n<p>B) mal\u0131n [i\u015fin, xidm\u0259tin] statistika orqanlar\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edil\u0259n qiym\u0259ti<\/p>\n<p>C) mal\u0131n [i\u015fin, xidm\u0259tin] g\u00f6mr\u00fck orqanlar\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edil\u0259n qiym\u0259ti<\/p>\n<p>D) mal\u0131n [i\u015fin, xidm\u0259tin] t\u0259l\u0259bl\u0259 t\u0259klifin qar\u015f\u0131l\u0131ql\u0131 t\u0259siri n\u0259tic\u0259sind\u0259 t\u0259\u015f\u0259kk\u00fcl tapan qiym\u0259ti<\/p>\n<p>#145<\/p>\n<p>Bazar qiym\u0259ti n\u0259z\u0259r\u0259 al\u0131nmaqla vergil\u0259rin hesablanmas\u0131 a\u015fa\u011f\u0131dak\u0131 hans\u0131 halda h\u0259yata ke\u00e7iril\u0259 bilm\u0259z?<\/p>\n<p>A) barter [mal m\u00fcbadil\u0259si], idxal-ixrac \u0259m\u0259liyyatlar\u0131 apar\u0131ld\u0131qda<\/p>\n<p>B) t\u0259s\u0259rr\u00fcfat \u0259qdl\u0259ri qar\u015f\u0131l\u0131ql\u0131 sur\u0259td\u0259 as\u0131l\u0131 olan \u015f\u0259xsl\u0259r aras\u0131nda h\u0259yata ke\u00e7irildikd\u0259;<\/p>\n<p>C) 30 g\u00fcn \u0259rzind\u0259 vergi \u00f6d\u0259yicil\u0259rinin eyni x\u00fcsusiyy\u0259tli v\u0259 ya eyni cinsli mallara [i\u015f\u0259, xidm\u0259t\u0259] t\u0259tbiq etdikl\u0259ri qiym\u0259tl\u0259rin s\u0259viyy\u0259si 30 faizd\u0259n \u00e7ox [a\u015fa\u011f\u0131 v\u0259 yuxar\u0131] d\u0259yi\u015fdikd\u0259<\/p>\n<p>D) vergitutma m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn mallar\u0131n [i\u015fl\u0259rin, xidm\u0259tl\u0259rin] qiym\u0259ti t\u0259r\u0259fl\u0259rin \u0259m\u0259liyyatda [\u0259qdd\u0259] t\u0259sbit etdikl\u0259ri qiym\u0259t q\u0259bul edildikd\u0259 v\u0259 bu hal s\u00fcbuta yetirildikd\u0259<\/p>\n<p>#146<\/p>\n<p>Vergi M\u0259c\u0259ll\u0259sind\u0259 ba\u015fqa hallar n\u0259z\u0259rd\u0259 tutulmam\u0131\u015fd\u0131rsa, vergitutma m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn mallar\u0131n [i\u015fl\u0259rin, xidm\u0259tl\u0259rin] qiym\u0259ti kimi hans\u0131 qiym\u0259t q\u0259bul edilir?<\/p>\n<p>A) maya d\u0259y\u0259ri v\u0259 rentabellik normas\u0131 n\u0259z\u0259r\u0259 al\u0131nmaqla m\u00fc\u0259yy\u0259n edil\u0259n qiym\u0259t<\/p>\n<p>B) statistik qiym\u0259t<\/p>\n<p>C) bazar qiym\u0259ti<\/p>\n<p>D) t\u0259r\u0259fl\u0259rin \u0259m\u0259liyyatda [\u0259qdd\u0259] t\u0259sbit etdikl\u0259ri qiym\u0259t<\/p>\n<p>#147<\/p>\n<p>M\u0259lum oldu\u011fu kimi, Vergi M\u0259c\u0259ll\u0259sind\u0259 ba\u015fqa hallar n\u0259z\u0259rd\u0259 tutulmam\u0131\u015fd\u0131rsa, vergitutma m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn mallar\u0131n [i\u015fl\u0259rin, xidm\u0259tl\u0259rin] qiym\u0259ti t\u0259r\u0259fl\u0259rin \u0259m\u0259liyyatda [\u0259qdd\u0259] t\u0259sbit etdikl\u0259ri qiym\u0259t q\u0259bul edilir. \u018fks hal s\u00fcbuta yetirilmirs\u0259, bu qiym\u0259t bazar qiym\u0259ti kimi g\u00f6t\u00fcr\u00fcl\u0259 bil\u0259rmi?<\/p>\n<p>A) g\u00f6t\u00fcr\u00fcl\u0259 bil\u0259r<\/p>\n<p>B) m\u00fcst\u0259sna hallarda g\u00f6t\u00fcr\u00fcl\u0259 bil\u0259r<\/p>\n<p>C) m\u00fcst\u0259sna hallarda g\u00f6t\u00fcr\u00fcl\u0259 bilm\u0259z<\/p>\n<p>D) he\u00e7 bir halda g\u00f6t\u00fcr\u00fcl\u0259 bilm\u0259z<\/p>\n<p>#148<\/p>\n<p>Bazar qiym\u0259ti n\u0259z\u0259r\u0259 al\u0131nmaqla vergil\u0259rin hesablanmas\u0131 a\u015fa\u011f\u0131dak\u0131 hans\u0131 hallarda h\u0259yata ke\u00e7iril\u0259 bil\u0259r?<\/p>\n<p>1. barter [mal m\u00fcbadil\u0259si], idxal-ixrac \u0259m\u0259liyyatlar\u0131 apar\u0131ld\u0131qda<\/p>\n<p>2. 30 g\u00fcn \u0259rzind\u0259 vergi \u00f6d\u0259yicil\u0259rinin eyni x\u00fcsusiyy\u0259tli v\u0259 ya eyni cinsli mallara [i\u015f\u0259, xidm\u0259t\u0259] t\u0259tbiq etdikl\u0259ri qiym\u0259tl\u0259rin s\u0259viyy\u0259si 20 faizd\u0259n \u00e7ox [a\u015fa\u011f\u0131, yuxar\u0131] d\u0259yi\u015fdikd\u0259<\/p>\n<p>3. t\u0259s\u0259rr\u00fcfat \u0259qdl\u0259ri qar\u015f\u0131l\u0131ql\u0131 sur\u0259td\u0259 as\u0131l\u0131 olan \u015f\u0259xsl\u0259r aras\u0131nda h\u0259yata ke\u00e7irildikd\u0259<\/p>\n<p>4. 30 g\u00fcn \u0259rzind\u0259 vergi \u00f6d\u0259yicil\u0259rinin eyni x\u00fcsusiyy\u0259tli v\u0259 ya eyni cinsli mallara [i\u015f\u0259, xidm\u0259t\u0259] t\u0259tbiq etdikl\u0259ri qiym\u0259tl\u0259rin s\u0259viyy\u0259si 30 faizd\u0259n \u00e7ox [a\u015fa\u011f\u0131, yuxar\u0131] d\u0259yi\u015fdikd\u0259<\/p>\n<p>5. t\u0259s\u0259rr\u00fcfat \u0259qdl\u0259ri ox\u015far f\u0259aliyy\u0259tl\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r aras\u0131nda h\u0259yata ke\u00e7irildikd\u0259<\/p>\n<p>A) 2, 3, 4 B) 1, 3, 4 C) 1, 2, 5 D) 2, 4, 5<\/p>\n<p>#149<\/p>\n<p>Bazar qiym\u0259ti n\u0259z\u0259r\u0259 al\u0131nmaqla vergil\u0259rin hesablanmas\u0131 a\u015fa\u011f\u0131dak\u0131 hans\u0131 hallarda h\u0259yata ke\u00e7iril\u0259 bil\u0259r?<\/p>\n<p>1. barter [mal m\u00fcbadil\u0259si], idxal-ixrac \u0259m\u0259liyyatlar\u0131 apar\u0131ld\u0131qda<\/p>\n<p>2. 30 g\u00fcn \u0259rzind\u0259 vergi \u00f6d\u0259yicil\u0259rinin eyni x\u00fcsusiyy\u0259tli v\u0259 ya eyni cinsli mallara [i\u015f\u0259, xidm\u0259t\u0259] t\u0259tbiq etdikl\u0259ri qiym\u0259tl\u0259rin s\u0259viyy\u0259si 20 faizd\u0259n \u00e7ox [a\u015fa\u011f\u0131, yuxar\u0131] d\u0259yi\u015fdikd\u0259<\/p>\n<p>3. t\u0259s\u0259rr\u00fcfat \u0259qdl\u0259ri qar\u015f\u0131l\u0131ql\u0131 sur\u0259td\u0259 as\u0131l\u0131 olan \u015f\u0259xsl\u0259r aras\u0131nda h\u0259yata ke\u00e7irildikd\u0259<\/p>\n<p>4. 30 g\u00fcn \u0259rzind\u0259 vergi \u00f6d\u0259yicil\u0259rinin eyni x\u00fcsusiyy\u0259tli v\u0259 ya eyni cinsli mallara [i\u015f\u0259, xidm\u0259t\u0259] t\u0259tbiq etdikl\u0259ri qiym\u0259tl\u0259rin s\u0259viyy\u0259si 10 faizd\u0259n \u00e7ox [a\u015fa\u011f\u0131, yuxar\u0131] d\u0259yi\u015fdikd\u0259<\/p>\n<p>5. m\u00fc\u0259ssis\u0259nin \u0259mlak\u0131 qal\u0131q d\u0259y\u0259rind\u0259n art\u0131q qiym\u0259t\u0259 s\u0131\u011fortaland\u0131\u011f\u0131 halda<\/p>\n<p>A) 2, 3, 4 B) 1, 3, 4 C) 1, 3, 5 D) 2, 4, 5<\/p>\n<p>#150<\/p>\n<p>Bazar qiym\u0259ti n\u0259z\u0259r\u0259 al\u0131nmaqla vergil\u0259rin hesablanmas\u0131 a\u015fa\u011f\u0131dak\u0131 hans\u0131 hallarda h\u0259yata ke\u00e7iril\u0259 bil\u0259r?<\/p>\n<p>1. da\u015f\u0131nmaz \u0259mlak\u0131n (sahibkarl\u0131q f\u0259aliyy\u0259ti m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn istifad\u0259 olunmayan ya\u015fay\u0131\u015f fondu istisna olmaqla) vergitutma m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn ayl\u0131q icar\u0259 haqq\u0131n\u0131n m\u0259bl\u0259\u011finin m\u00fc\u0259yy\u0259n edilm\u0259si z\u0259rur\u0259ti yarand\u0131qda<\/p>\n<p>2. 30 g\u00fcn \u0259rzind\u0259 vergi \u00f6d\u0259yicil\u0259rinin eyni x\u00fcsusiyy\u0259tli v\u0259 ya eyni cinsli mallara [i\u015f\u0259, xidm\u0259t\u0259] t\u0259tbiq etdikl\u0259ri qiym\u0259tl\u0259rin s\u0259viyy\u0259si 20 faizd\u0259n \u00e7ox [a\u015fa\u011f\u0131, yuxar\u0131] d\u0259yi\u015fdikd\u0259<\/p>\n<p>3. t\u0259s\u0259rr\u00fcfat \u0259qdl\u0259ri qar\u015f\u0131l\u0131ql\u0131 sur\u0259td\u0259 as\u0131l\u0131 olan \u015f\u0259xsl\u0259r aras\u0131nda h\u0259yata ke\u00e7irildikd\u0259<\/p>\n<p>4. 30 g\u00fcn \u0259rzind\u0259 vergi \u00f6d\u0259yicil\u0259rinin eyni x\u00fcsusiyy\u0259tli v\u0259 ya eyni cinsli mallara [i\u015f\u0259, xidm\u0259t\u0259] t\u0259tbiq etdikl\u0259ri qiym\u0259tl\u0259rin s\u0259viyy\u0259si 10 faizd\u0259n \u00e7ox [a\u015fa\u011f\u0131, yuxar\u0131] d\u0259yi\u015fdikd\u0259<\/p>\n<p>5. m\u00fc\u0259ssis\u0259nin \u0259mlak\u0131 qal\u0131q d\u0259y\u0259rind\u0259n art\u0131q qiym\u0259t\u0259 s\u0131\u011fortaland\u0131\u011f\u0131 halda<\/p>\n<p>A) 2, 3, 4 B) 1, 3, 4 C) 1, 3, 5 D) 2, 4, 5<\/p>\n<p>#151<\/p>\n<p>Ne\u00e7\u0259 g\u00fcn \u0259rzind\u0259 vergi \u00f6d\u0259yicisinin eyni x\u00fcsusiyy\u0259tli v\u0259 ya eyni cinsli mallara [i\u015fl\u0259r\u0259, xidm\u0259tl\u0259r\u0259] t\u0259tbiq etdikl\u0259ri qiym\u0259tl\u0259rin s\u0259viyy\u0259si 30 %-d\u0259n \u00e7ox d\u0259yi\u015fdikd\u0259, bazar qiym\u0259ti t\u0259tbiq edilir?<\/p>\n<p>A) 10 g\u00fcn<\/p>\n<p>B) 25 g\u00fcn<\/p>\n<p>C) 30 g\u00fcn<\/p>\n<p>D) 45 g\u00fcn<\/p>\n<p>#152<\/p>\n<p>Bazar qiym\u0259ti a\u015fa\u011f\u0131dak\u0131lardan hans\u0131lara \u0259sas\u0259n m\u00fc\u0259yy\u0259nl\u0259\u015fdirilir?<\/p>\n<p>1. mal [i\u015f, xidm\u0259t] sat\u0131lan anad\u0259k, lakin mal\u0131n [i\u015fin, xidm\u0259tin] t\u0259qdim edildiyi andan \u00e7oxu 30 g\u00fcn ke\u00e7\u0259n\u0259d\u0259k [\u0259vv\u0259l v\u0259 ya sonra] \u0259n yax\u0131n tarixd\u0259 eyni [analoji] mal [i\u015f, xidm\u0259t] \u00fc\u00e7\u00fcn m\u00fcvafiq \u0259m\u0259liyyatlar zaman\u0131 t\u0259\u015f\u0259kk\u00fcl tapan qiym\u0259tl\u0259r\u0259 \u0259sas\u0259n<\/p>\n<p>2. mal\u0131n [i\u015fin, xidm\u0259tin] istehsal\u0131na v\u0259 [v\u0259 ya] t\u0259qdim edilm\u0259sin\u0259 \u00e7\u0259kil\u0259n adi m\u0259sr\u0259fl\u0259r [al\u0131nma qiym\u0259ti v\u0259 ya qal\u0131q d\u0259y\u0259ri], n\u0259qletm\u0259, saxlanma, s\u0131\u011forta v\u0259 dig\u0259r bu c\u00fcr m\u0259sr\u0259fl\u0259r n\u0259z\u0259r\u0259 al\u0131nmaqla<\/p>\n<p>3. qar\u015f\u0131l\u0131ql\u0131 sur\u0259td\u0259 ba\u011fl\u0131 olmayan \u015f\u0259xsl\u0259r aras\u0131nda \u0259m\u0259liyyatlar zaman\u0131 t\u0259l\u0259b v\u0259 t\u0259klifl\u0259r amilin\u0259 \u0259sas\u0259n \u0259lav\u0259 y\u0131\u011f\u0131m v\u0259 g\u00fcz\u0259\u015ftl\u0259r n\u0259z\u0259r\u0259 al\u0131nmaqla<\/p>\n<p>4. vergitutma m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn t\u0259r\u0259fl\u0259rin \u0259m\u0259liyyatda mallar [i\u015fl\u0259r, xidm\u0259tl\u0259r] \u00fc\u00e7\u00fcn t\u0259sbit etdikl\u0259ri qiym\u0259t n\u0259z\u0259r\u0259 al\u0131nmaqla<\/p>\n<p>A) 1, 2, 4 B) 1, 2, 3 C) 1, 3, 4 D) 2, 3, 4<\/p>\n<p>#153<\/p>\n<p>Qiym\u0259tli ka\u011f\u0131z\u0131n bazar qiym\u0259ti nec\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fdirilir?<\/p>\n<p>A) qiym\u0259tli ka\u011f\u0131z\u0131n t\u0259qdim edildiyi andan \u0259vv\u0259lki \u0259n yax\u0131n tarixd\u0259 h\u0259min emitentin m\u00fcxt\u0259lif n\u00f6vl\u00fc qiym\u0259tli ka\u011f\u0131zlar\u0131 \u00fc\u00e7\u00fcn fond birjas\u0131n\u0131n kotirovkas\u0131na \u0259sas\u0259n<\/p>\n<p>B) qiym\u0259tli ka\u011f\u0131z\u0131n t\u0259qdim edildiyi andan \u0259vv\u0259lki bir h\u0259ft\u0259 m\u00fcdd\u0259tind\u0259 h\u0259min emitentin eyni qiym\u0259tli ka\u011f\u0131zlar\u0131 \u00fc\u00e7\u00fcn fond birjas\u0131n\u0131n kotirovkas\u0131na \u0259sas\u0259n<\/p>\n<p>C) qiym\u0259tli ka\u011f\u0131z\u0131n t\u0259qdim edildiyi andan \u0259vv\u0259lki \u0259n yax\u0131n tarixd\u0259 h\u0259min emitentin eyni qiym\u0259tli ka\u011f\u0131zlar\u0131 \u00fc\u00e7\u00fcn fond birjas\u0131n\u0131n kotirovkas\u0131na \u0259sas\u0259n<\/p>\n<p>D) qiym\u0259tli ka\u011f\u0131zlar \u00fc\u00e7\u00fcn bazar qiym\u0259ti m\u00fc\u0259yy\u0259nl\u0259\u015fdirilmir<\/p>\n<p>#154<\/p>\n<p>Bazar qiym\u0259ti m\u00fc\u0259yy\u0259nl\u0259\u015fdiril\u0259rk\u0259n Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n qar\u015f\u0131l\u0131ql\u0131 sur\u0259td\u0259 as\u0131l\u0131 olan \u015f\u0259xsl\u0259r aras\u0131ndak\u0131 \u0259m\u0259liyyat hans\u0131 halda n\u0259z\u0259r\u0259 al\u0131na bil\u0259r?<\/p>\n<p>A) b\u00fct\u00fcn hallarda n\u0259z\u0259r\u0259 al\u0131n\u0131r<\/p>\n<p>B) yaln\u0131z o halda n\u0259z\u0259r\u0259 al\u0131na bil\u0259r ki, onlar\u0131n m\u00fcnasib\u0259tl\u0259ri h\u0259min \u0259m\u0259liyyat\u0131n n\u0259tic\u0259sin\u0259 t\u0259sir g\u00f6st\u0259rmi\u015f olsun<\/p>\n<p>C) he\u00e7 bir halda n\u0259z\u0259r\u0259 al\u0131na bilm\u0259z<\/p>\n<p>D) yaln\u0131z o halda n\u0259z\u0259r\u0259 al\u0131na bil\u0259r ki, onlar\u0131n m\u00fcnasib\u0259tl\u0259ri h\u0259min \u0259m\u0259liyyat\u0131n n\u0259tic\u0259sin\u0259 t\u0259sir g\u00f6st\u0259rm\u0259mi\u015f olsun<\/p>\n<p>#155<\/p>\n<p>Bazar qiym\u0259ti m\u00fc\u0259yy\u0259nl\u0259\u015fdiril\u0259rk\u0259n a\u015fa\u011f\u0131dak\u0131 hans\u0131 amill\u0259r [g\u00f6st\u0259ricil\u0259r] n\u0259z\u0259r\u0259 al\u0131n\u0131r?<\/p>\n<p>1. ad\u0259t\u0259n qar\u015f\u0131l\u0131ql\u0131 sur\u0259td\u0259 as\u0131l\u0131 olan \u015f\u0259xsl\u0259r aras\u0131nda \u0259m\u0259liyyatlar zaman\u0131 t\u0259l\u0259b v\u0259 t\u0259klif amilin\u0259 \u0259sas\u0259n m\u00fc\u0259yy\u0259n edil\u0259n \u0259lav\u0259 y\u0131\u011f\u0131m v\u0259 g\u00fcz\u0259\u015ftl\u0259r<\/p>\n<p>2. mal\u0131n [i\u015fin, xidm\u0259tin] istehsal\u0131na v\u0259 [v\u0259 ya] t\u0259qdim edilm\u0259sin\u0259 \u00e7\u0259kil\u0259n adi m\u0259sr\u0259fl\u0259r [al\u0131nma qiym\u0259ti v\u0259 ya qal\u0131q d\u0259y\u0259ri]<\/p>\n<p>3. n\u0259qletm\u0259, saxlanma, s\u0131\u011forta v\u0259 dig\u0259r bu c\u00fcr m\u0259sr\u0259fl\u0259r<\/p>\n<p>4. ad\u0259t\u0259n qar\u015f\u0131l\u0131ql\u0131 sur\u0259td\u0259 ba\u011fl\u0131 olmayan \u015f\u0259xsl\u0259r aras\u0131nda \u0259m\u0259liyyatlar zaman\u0131 t\u0259l\u0259b v\u0259 t\u0259klifl\u0259r amilin\u0259 \u0259sas\u0259n \u0259lav\u0259 y\u0131\u011f\u0131m v\u0259 g\u00fcz\u0259\u015ftl\u0259r<\/p>\n<p>5. bir-biri il\u0259 ail\u0259 \u00fczv\u00fc m\u00fcnasib\u0259tind\u0259 olan \u015f\u0259xsl\u0259r aras\u0131nda \u0259m\u0259liyyatlar zaman\u0131 t\u0259l\u0259b v\u0259 t\u0259klif amilin\u0259 \u0259sas\u0259n m\u00fc\u0259yy\u0259n edil\u0259n \u0259lav\u0259 y\u0131\u011f\u0131m v\u0259 g\u00fcz\u0259\u015ftl\u0259r<\/p>\n<p>A) 2, 3, 4 B) 1, 3, 4 C) 1, 2, 5 D) 2, 4, 5<\/p>\n<p>#156<\/p>\n<p>Mallar\u0131n [i\u015fl\u0259rin, xidm\u0259tl\u0259rin] bazar qiym\u0259tl\u0259ri m\u00fc\u0259yy\u0259nl\u0259\u015fdiril\u0259rk\u0259n qiym\u0259tl\u0259r\u0259 t\u0259sir ed\u0259n amill\u0259r hans\u0131d\u0131r?<\/p>\n<p>1. g\u00f6nd\u0259rilmi\u015f mallar\u0131n [g\u00f6r\u00fclm\u00fc\u015f i\u015fl\u0259rin, g\u00f6st\u0259rilmi\u015f xidm\u0259tl\u0259rin] h\u0259cmi [\u0259mt\u0259\u0259 partiyas\u0131n\u0131n h\u0259cmi]<\/p>\n<p>2. \u00f6hd\u0259likl\u0259rin icra olunmas\u0131 m\u00fcdd\u0259ti, \u00f6d\u0259ni\u015f \u015f\u0259rtl\u0259ri<\/p>\n<p>3. mallar\u0131n al\u0131nma qiym\u0259tl\u0259ri v\u0259 dig\u0259r istehsal g\u00f6st\u0259ricil\u0259rinin s\u0259viyy\u0259si<\/p>\n<p>4. mallar\u0131n m\u0259n\u015f\u0259 \u00f6lk\u0259si, al\u0131nd\u0131\u011f\u0131 v\u0259 ya t\u0259qdim edildiyi yer<\/p>\n<p>5. mallara [i\u015fl\u0259r\u0259, xidm\u0259tl\u0259r\u0259] t\u0259l\u0259b v\u0259 t\u0259klifin d\u0259yi\u015fm\u0259m\u0259si<\/p>\n<p>A) 1, 2, 3 B) 1, 3, 5 C) 1, 2, 4 D) 1, 4, 5<\/p>\n<p>#157<\/p>\n<p>Mallar\u0131n [i\u015fl\u0259rin, xidm\u0259tl\u0259rin] bazar qiym\u0259tl\u0259ri m\u00fc\u0259yy\u0259nl\u0259\u015fdiril\u0259rk\u0259n qiym\u0259tl\u0259r\u0259 t\u0259sir etm\u0259y\u0259n amil hans\u0131d\u0131r?<\/p>\n<p>A) mallar\u0131n m\u0259n\u015f\u0259 \u00f6lk\u0259si, al\u0131nd\u0131\u011f\u0131 v\u0259 ya t\u0259qdim olundu\u011fu yer<\/p>\n<p>B) g\u00f6nd\u0259rilmi\u015f mallar\u0131n h\u0259cmi<\/p>\n<p>C) mallar\u0131n sahibinin v\u0259t\u0259nda\u015fl\u0131\u011f\u0131<\/p>\n<p>D) mallara [i\u015fl\u0259r\u0259, xidm\u0259tl\u0259r\u0259] t\u0259l\u0259b v\u0259 t\u0259klifin d\u0259yi\u015fm\u0259si<\/p>\n<p>#158<\/p>\n<p>\u0130\u015fl\u0259rin g\u00f6r\u00fclm\u0259si, xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259si, o c\u00fcml\u0259d\u0259n t\u0259mir, tikinti, qura\u015fd\u0131rma i\u015fl\u0259ri, n\u0259qliyyat, icar\u0259, t\u0259hsil, tibb xidm\u0259tl\u0259ri v\u0259 dig\u0259r sah\u0259l\u0259r \u00fczr\u0259 bazar qiym\u0259tl\u0259ri m\u00fc\u0259yy\u0259nl\u0259\u015fdiril\u0259rk\u0259n hans\u0131 amill\u0259r n\u0259z\u0259r\u0259 al\u0131n\u0131r?<\/p>\n<p>1. i\u015fl\u0259rin g\u00f6r\u00fcld\u00fcy\u00fc, xidm\u0259tl\u0259rin g\u00f6st\u0259rildiyi \u0259razi<\/p>\n<p>2. istehlak\u00e7\u0131lar\u0131n tan\u0131\u015f olmas\u0131 m\u0259qs\u0259dil\u0259 \u0259mt\u0259\u0259 n\u00fcmun\u0259l\u0259rinin t\u0259qdim edilm\u0259si<\/p>\n<p>3. mallara [i\u015fl\u0259r\u0259, xidm\u0259tl\u0259r\u0259] t\u0259l\u0259b v\u0259 t\u0259klifin d\u0259yi\u015fm\u0259m\u0259si<\/p>\n<p>4. i\u015fl\u0259rin g\u00f6r\u00fcld\u00fcy\u00fc, xidm\u0259tl\u0259rin g\u00f6st\u0259rildiyi \u0259razinin keyfiyy\u0259t g\u00f6st\u0259ricil\u0259ri<\/p>\n<p>5. qiym\u0259tl\u0259r\u0259 t\u0259sir ed\u0259 bil\u0259n dig\u0259r \u015f\u0259rtl\u0259r<\/p>\n<p>A) 1, 2, 3 B) 1, 3, 5 C) 1, 2, 5 D) 1, 4, 5<\/p>\n<p>#159<\/p>\n<p>Eyni x\u00fcsusiyy\u0259tli v\u0259 ya eyni cinsli mallarla [i\u015fl\u0259rl\u0259, xidm\u0259tl\u0259rl\u0259] m\u00fcvafiq \u0259mt\u0259\u0259 [i\u015f, xidm\u0259t] bazar\u0131nda he\u00e7 bir \u0259m\u0259liyyat apar\u0131lmad\u0131qda, r\u0259smi v\u0259 a\u00e7\u0131q m\u0259nb\u0259l\u0259rd\u0259n bu mallar\u0131n [i\u015fl\u0259rin, xidm\u0259tl\u0259rin] bazar qiym\u0259tl\u0259ri haqq\u0131nda m\u0259lumat toplamaq m\u00fcmk\u00fcn olmad\u0131qda, hans\u0131 qiym\u0259tl\u0259ndirm\u0259 \u00fcsullar\u0131ndan istifad\u0259 edil\u0259 bil\u0259r?<\/p>\n<p>1. sonrak\u0131 [t\u0259krar] sat\u0131\u015f qiym\u0259tin\u0259 \u0259sas\u0259n<\/p>\n<p>2. d\u0259y\u0259rin toplanmas\u0131 \u00fcsuluna \u0259sas\u0259n<\/p>\n<p>3. d\u0259y\u0259rin \u00e7\u0131x\u0131lmas\u0131 \u00fcsuluna \u0259sas\u0259n<\/p>\n<p>4. mallar\u0131n [i\u015fl\u0259rin, xidm\u0259tl\u0259rin] bazar qiym\u0259tl\u0259rini Vergi M\u0259c\u0259ll\u0259sind\u0259 g\u00f6st\u0259ril\u0259n \u00fcsullardan biri il\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fdirm\u0259k m\u00fcmk\u00fcn olmad\u0131qda, bazar qiym\u0259tl\u0259ri m\u00fcqavil\u0259 \u0259sas\u0131nda c\u0259lb edilmi\u015f ekspert t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259kl\u0259<\/p>\n<p>5. \u0259vv\u0259lki sat\u0131\u015f qiym\u0259tin\u0259 \u0259sas\u0259n<\/p>\n<p>A) 1, 2, 3 B) 1, 2, 4 C) 1, 3, 5 D) 1, 4, 5<\/p>\n<p>#160<\/p>\n<p>Mallar\u0131n [i\u015fl\u0259rin, xidm\u0259tl\u0259rin] bazar qiym\u0259ti sonrak\u0131 [t\u0259krar] sat\u0131\u015f qiym\u0259tin\u0259 \u0259sas\u0259n hans\u0131 qaydada m\u00fc\u0259yy\u0259nl\u0259\u015fdirilir?<\/p>\n<p>A) maya d\u0259y\u0259rin\u0259 rentabellik normas\u0131n\u0131 \u0259lav\u0259 etm\u0259kl\u0259<\/p>\n<p>B) t\u0259tbiq olunmu\u015f \u0259lav\u0259l\u0259ri sonrak\u0131 sat\u0131\u015f qiym\u0259ti il\u0259 toplamaqla<\/p>\n<p>C) sonrak\u0131 sat\u0131\u015f qiym\u0259tind\u0259n t\u0259tbiq olunmu\u015f \u0259lav\u0259l\u0259r \u00e7\u0131x\u0131lmaqla<\/p>\n<p>D) bel\u0259 bir qayda m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259mi\u015fdir<\/p>\n<p>#161<\/p>\n<p>Mallar\u0131n [i\u015fl\u0259rin, xidm\u0259tl\u0259rin] bazar qiym\u0259ti d\u0259y\u0259rin toplanmas\u0131 \u00fcsuluna \u0259sas\u0259n hans\u0131 qaydada m\u00fc\u0259yy\u0259nl\u0259\u015fdirilir?<\/p>\n<p>A) mallar\u0131 [i\u015fl\u0259ri, xidm\u0259tl\u0259ri] t\u0259qdim ed\u0259nin \u0259sasland\u0131r\u0131lm\u0131\u015f x\u0259rcl\u0259rind\u0259n m\u0259nf\u0259\u0259ti \u00e7\u0131xmaqla<\/p>\n<p>B) bel\u0259 bir qayda m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259mi\u015fdir<\/p>\n<p>C) mallar\u0131n [i\u015fl\u0259rin, xidm\u0259tl\u0259rin] sonrak\u0131 sat\u0131\u015f qiym\u0259tind\u0259n t\u0259tbiq olunmu\u015f \u0259lav\u0259l\u0259r \u00e7\u0131x\u0131lmaqla<\/p>\n<p>D) mallar\u0131 [i\u015fl\u0259ri, xidm\u0259tl\u0259ri] t\u0259qdim ed\u0259nin \u0259sasland\u0131r\u0131lm\u0131\u015f x\u0259rcl\u0259rini v\u0259 m\u0259nf\u0259\u0259tini toplamaqla<\/p>\n<p>#162<\/p>\n<p>Hans\u0131 halda bazar qiym\u0259tl\u0259ri m\u00fcqavil\u0259 \u0259sas\u0131nda c\u0259lb edilmi\u015f ekspert t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259nl\u0259\u015fdirilir?<\/p>\n<p>A) mallar\u0131n [i\u015fl\u0259rin, xidm\u0259tl\u0259rin] bazar qiym\u0259tl\u0259rini sonrak\u0131 [t\u0259krar] sat\u0131\u015f qiym\u0259ti v\u0259 d\u0259y\u0259rin toplanmas\u0131 \u00fcsullar\u0131ndan biri il\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fdirm\u0259k m\u00fcmk\u00fcn olmad\u0131qda<\/p>\n<p>B) mallar\u0131n [i\u015fl\u0259rin, xidm\u0259tl\u0259rin] bazar qiym\u0259tl\u0259rini yaln\u0131z d\u0259y\u0259rin toplanmas\u0131 \u00fcsulu il\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fdirm\u0259k m\u00fcmk\u00fcn olmad\u0131qda<\/p>\n<p>C) mallar\u0131n [i\u015fl\u0259rin, xidm\u0259tl\u0259rin] bazar qiym\u0259tl\u0259rini yaln\u0131z sonrak\u0131 [t\u0259krar] sat\u0131\u015f qiym\u0259ti il\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fdirm\u0259k m\u00fcmk\u00fcn olmad\u0131qda<\/p>\n<p>D) he\u00e7 bir halda<\/p>\n<p>#163<\/p>\n<p>M\u00fc\u0259yy\u0259nl\u0259\u015fdirilmi\u015f bazar qiym\u0259tl\u0259rind\u0259n hans\u0131 m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn istifad\u0259 edilir?<\/p>\n<p>A) sat\u0131\u015f m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn<\/p>\n<p>B) vergitutma m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn<\/p>\n<p>C) u\u00e7ota al\u0131nma m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn<\/p>\n<p>D) qal\u0131q d\u0259y\u0259rinin m\u00fc\u0259yy\u0259n edilm\u0259si m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn<\/p>\n<p>#164<\/p>\n<p>M\u00fc\u0259yy\u0259nl\u0259\u015fdirilmi\u015f bazar qiym\u0259tl\u0259rind\u0259n ancaq vergitutma m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn istifad\u0259 edilir v\u0259<\/p>\n<p>A) mallar [i\u015fl\u0259r, xidm\u0259tl\u0259r] qanunvericilikd\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada al\u0131\u015f qiym\u0259ti il\u0259 u\u00e7ota al\u0131n\u0131r<\/p>\n<p>B) mallar [i\u015fl\u0259r, xidm\u0259tl\u0259r] qanunvericilikd\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada bazar qiym\u0259ti il\u0259 u\u00e7ota al\u0131n\u0131r<\/p>\n<p>C) mallar [i\u015fl\u0259r, xidm\u0259tl\u0259r] qanunvericilikd\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada faktiki sat\u0131\u015f qiym\u0259ti il\u0259 u\u00e7ota al\u0131n\u0131r<\/p>\n<p>D) mallar [i\u015fl\u0259r, xidm\u0259tl\u0259r] qanunvericilikd\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada orta statistik qiym\u0259tl\u0259 u\u00e7ota al\u0131n\u0131r<\/p>\n<p>#165<\/p>\n<p>Mallar\u0131n bazar qiym\u0259tl\u0259ri m\u00fc\u0259yy\u0259nl\u0259\u015fdiril\u0259rk\u0259n, mallar hans\u0131 qiym\u0259tl\u0259rl\u0259 u\u00e7ota al\u0131n\u0131r?<\/p>\n<p>A) faktiki sat\u0131\u015f qiym\u0259ti il\u0259<\/p>\n<p>B) faktiki al\u0131\u015f qiym\u0259ti il\u0259<\/p>\n<p>C) maya d\u0259y\u0259ri il\u0259<\/p>\n<p>D) topdansat\u0131\u015f qiym\u0259ti il\u0259<\/p>\n<p>#166<\/p>\n<p>Al\u0131nm\u0131\u015f mallar\u0131n [i\u015fl\u0259rin, xidm\u0259tl\u0259rin] al\u0131\u015f qiym\u0259ti bazar qiym\u0259tind\u0259n 30 faizd\u0259n \u00e7ox yuxar\u0131d\u0131rsa v\u0259 onlar\u0131n d\u0259y\u0259ri g\u0259lird\u0259n \u00e7\u0131x\u0131lan x\u0259rcl\u0259r\u0259 aid edilibs\u0259, a\u015fa\u011f\u0131dak\u0131 hans\u0131 hallarda h\u0259min mallar\u0131n [i\u015fl\u0259rin, xidm\u0259tl\u0259rin] d\u0259y\u0259ri g\u0259lird\u0259n \u00e7\u0131x\u0131lan x\u0259rcl\u0259r\u0259 bazar qiym\u0259tl\u0259ri il\u0259 aid edilir v\u0259 vergil\u0259r yenid\u0259n hesablan\u0131r?<\/p>\n<p>1. al\u0131nm\u0131\u015f mallar\u0131n [i\u015fl\u0259rin, xidm\u0259tl\u0259rin] faktiki al\u0131\u015f d\u0259y\u0259rinin \u0259sasl\u0131 olaraq art\u0131r\u0131lmas\u0131 a\u015fkar edildiyi halda<\/p>\n<p>2. al\u0131nm\u0131\u015f mallar\u0131n [i\u015fl\u0259rin, xidm\u0259tl\u0259rin] faktiki al\u0131\u015f d\u0259y\u0259rinin \u0259sass\u0131z art\u0131r\u0131lmas\u0131 a\u015fkar edildiyi halda<\/p>\n<p>3. malg\u00f6nd\u0259r\u0259ni [i\u015f g\u00f6r\u0259ni, xidm\u0259t g\u00f6st\u0259r\u0259ni] m\u00fc\u0259yy\u0259nl\u0259\u015fdirm\u0259k m\u00fcmk\u00fcn olmad\u0131qda<\/p>\n<p>4. malg\u00f6nd\u0259r\u0259ni [i\u015f g\u00f6r\u0259ni, xidm\u0259t g\u00f6st\u0259r\u0259ni] m\u00fc\u0259yy\u0259nl\u0259\u015fdirm\u0259k m\u00fcmk\u00fcn olduqda<\/p>\n<p>A) 1, 3 B) 2, 3 C) 3, 4 D) 2, 4<\/p>\n<p>#167<\/p>\n<p>Al\u0131nm\u0131\u015f mallar\u0131n [i\u015fl\u0259rin, xidm\u0259tl\u0259rin] al\u0131\u015f qiym\u0259ti bazar qiym\u0259tl\u0259rind\u0259n ne\u00e7\u0259 faizd\u0259n \u00e7ox yuxar\u0131d\u0131rsa v\u0259 onlar\u0131n d\u0259y\u0259ri g\u0259lird\u0259n \u00e7\u0131x\u0131lan x\u0259rcl\u0259r\u0259 aid edilibs\u0259 Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n hallarda h\u0259min mallar\u0131n [i\u015fl\u0259rin, xidm\u0259tl\u0259rin] d\u0259y\u0259ri g\u0259lird\u0259n \u00e7\u0131x\u0131lan x\u0259rcl\u0259r\u0259 bazar qiym\u0259tl\u0259ri il\u0259 aid edilir v\u0259 vergil\u0259r yenid\u0259n hesablan\u0131r?<\/p>\n<p>A) 20%-d\u0259n<\/p>\n<p>B) 30%-d\u0259n<\/p>\n<p>C) 15%-d\u0259n<\/p>\n<p>D) 35%-d\u0259n<\/p>\n<p>#168<\/p>\n<p>Vergi \u00f6d\u0259yicil\u0259rinin t\u0259qdim olunan mallara [i\u015fl\u0259r\u0259, xidm\u0259tl\u0259r\u0259] t\u0259tbiq etdikl\u0259ri qiym\u0259tl\u0259rin s\u0259viyy\u0259si Vergi M\u0259c\u0259ll\u0259sin\u0259 \u0259sas\u0259n m\u00fc\u0259yy\u0259nl\u0259\u015fdiril\u0259n bazar qiym\u0259tl\u0259rind\u0259n ne\u00e7\u0259 faizd\u0259n \u00e7ox a\u015fa\u011f\u0131 olduqda, vergil\u0259r bazar qiym\u0259tl\u0259ri \u0259sas\u0131nda, yuxar\u0131 olduqda is\u0259 faktiki t\u0259qdim olunma qiym\u0259tl\u0259ri il\u0259 hesablan\u0131r?<\/p>\n<p>A) 40%-d\u0259n<\/p>\n<p>B) 20%-d\u0259n<\/p>\n<p>C) 50%-d\u0259n<\/p>\n<p>D) 30%-d\u0259n<\/p>\n<p>#169<\/p>\n<p>Vergi \u00f6d\u0259yicil\u0259rinin t\u0259qdim olunan mallara [i\u015fl\u0259r\u0259, xidm\u0259tl\u0259r\u0259] t\u0259tbiq etdikl\u0259ri qiym\u0259tl\u0259rin s\u0259viyy\u0259si Vergi M\u0259c\u0259ll\u0259sin\u0259 \u0259sas\u0259n m\u00fc\u0259yy\u0259nl\u0259\u015fdiril\u0259n bazar qiym\u0259tl\u0259rind\u0259n 30 faizd\u0259n \u00e7ox a\u015fa\u011f\u0131 v\u0259 ya yuxar\u0131 olduqda, vergil\u0259r mallar\u0131n hans\u0131 qiym\u0259tl\u0259rin\u0259 \u0259sas\u0259n hesablan\u0131r?<\/p>\n<p>A) \u00e7ox a\u015fa\u011f\u0131 olduqda, vergil\u0259r bazar qiym\u0259tl\u0259ri \u0259sas\u0131nda, yuxar\u0131 olduqda is\u0259 faktiki t\u0259qdim olunma qiym\u0259tl\u0259ri il\u0259 hesablan\u0131r<\/p>\n<p>B) \u00e7ox a\u015fa\u011f\u0131 olduqda, vergil\u0259r mallar\u0131n qal\u0131q d\u0259y\u0259ri \u0259sas\u0131nda, yuxar\u0131 olduqda is\u0259 faktiki bazar qiym\u0259tl\u0259ri il\u0259 hesablan\u0131r<\/p>\n<p>C) \u00e7ox a\u015fa\u011f\u0131 olduqda, vergil\u0259r mallar\u0131n faktiki sat\u0131\u015f qiym\u0259ti \u0259sas\u0131nda, yuxar\u0131 olduqda is\u0259 faktiki al\u0131\u015f qiym\u0259tl\u0259ri il\u0259 hesablan\u0131r<\/p>\n<p>D) \u00e7ox a\u015fa\u011f\u0131 olduqda, vergil\u0259r mallar\u0131n y\u0131\u011f\u0131m v\u0259 g\u00fcz\u0259\u015ftl\u0259r n\u0259z\u0259r\u0259 al\u0131nmaqla maya d\u0259y\u0259ri \u0259sas\u0131nda, yuxar\u0131 olduqda is\u0259 faktiki t\u0259qdim olunma qiym\u0259tl\u0259ri il\u0259 hesablan\u0131r<\/p>\n<p>#170<\/p>\n<p>Mal\u0131n [i\u015fin, xidm\u0259tin] bazar qiym\u0259ti m\u00fc\u0259yy\u0259nl\u0259\u015fdiril\u0259rk\u0259n v\u0259 t\u0259sbit olunark\u0259n hans\u0131 m\u0259lumatlardan istifad\u0259 edilir?<\/p>\n<p>1. mal\u0131n [i\u015fin, xidm\u0259tin] bazar qiym\u0259tl\u0259ri v\u0259 birja kotirovkalar\u0131 haqq\u0131nda r\u0259smi m\u0259lumat m\u0259nb\u0259l\u0259rind\u0259n<\/p>\n<p>2. d\u00f6vl\u0259t v\u0259 yerli hakimiyy\u0259t orqanlar\u0131n\u0131n m\u0259lumat bazalar\u0131ndan yaxud reklam m\u0259nb\u0259l\u0259rinin m\u0259lumat\u0131ndan v\u0259 dig\u0259r m\u00fcvafiq m\u0259lumatlardan<\/p>\n<p>3. mal\u0131n ixrac olundu\u011fu \u00f6lk\u0259d\u0259ki bazar qiym\u0259tl\u0259ri haqq\u0131nda m\u0259lumat m\u0259nb\u0259l\u0259rind\u0259n<\/p>\n<p>4. vergi \u00f6d\u0259yicil\u0259rinin d\u00f6vl\u0259t vergi orqanlar\u0131na verdikl\u0259ri m\u0259lumatdan<\/p>\n<p>A) 1, 2, 4 B) 1, 2, 3 C) 1, 3, 4 D) 2, 3, 4,<\/p>\n<p>#171<\/p>\n<p>Qiym\u0259tl\u0259ri m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n t\u0259nziml\u0259n\u0259n mallar [i\u015fl\u0259r, xidm\u0259tl\u0259r] t\u0259qdim olunark\u0259n [ixrac istisna olmaqla] v\u0259 al\u0131nark\u0259n vergitutma m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn hans\u0131 qiym\u0259tl\u0259r \u0259sas g\u00f6t\u00fcr\u00fcl\u00fcr?<\/p>\n<p>A) mallar\u0131n [i\u015fl\u0259rin, xidm\u0259tl\u0259rin] faktiki t\u0259qdim olunma qiym\u0259tl\u0259ri<\/p>\n<p>B) mallar\u0131n [i\u015fl\u0259rin, xidm\u0259tl\u0259rin] bazar qiym\u0259ti<\/p>\n<p>C) mallar\u0131n [i\u015fl\u0259rin, xidm\u0259tl\u0259rin] mallar\u0131n y\u0131\u011f\u0131m v\u0259 g\u00fcz\u0259\u015ftl\u0259r n\u0259z\u0259r\u0259 al\u0131nmaqla maya d\u0259y\u0259ri<\/p>\n<p>D) mallar\u0131n [i\u015fl\u0259rin, xidm\u0259tl\u0259rin] m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259nl\u0259\u015fdiril\u0259n qiym\u0259tl\u0259ri<\/p>\n<p>172. Transfer qiym\u0259ti a\u015fa\u011f\u0131dak\u0131 hans\u0131 \u00fcsullardan biri \u0259sas\u0131nda m\u00fc\u0259yy\u0259nl\u0259\u015fdirilir:<\/p>\n<ol>\n<li>faktiki iqtisadi g\u00f6stericil\u0259r\u0259 \u0259sas\u0259n<\/li>\n<li>rentabellilik \u00fcsuluna \u0259sas\u0259n<\/li>\n<li>bazaar qiym\u0259tin\u0259 \u0259sas\u0259n<\/li>\n<li>m\u0259nf\u0259\u0259tin b\u00f6lg\u00fcs\u00fc \u00fcsuluna \u0259sas\u0259n<\/li>\n<li>sonrak\u0131 (t\u0259krar) sat\u0131\u015f qiym\u0259tin\u0259 \u0259sas\u0259n<\/li>\n<li>1.2.3 B) 2.3.4 C) 1.3.5 D) 2.4.5<\/li>\n<\/ol>\n<p>173. Rentabellilik \u00fcsuluna \u0259sas\u0259n transfer qiym\u0259t nec\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fdirilir<\/p>\n<ol>\n<li>\u0259m\u0259liyyat\u0131n t\u0259r\u0259fi olan \u015f\u0259xsin \u0259ld\u0259 etdiyi m\u0259nf\u0259\u0259tin, onun \u00fcmumi x\u0259rcl\u0259rind\u0259 v\u0259 ya g\u0259lirl\u0259rind\u0259 v\u0259 ya aktivl\u0259rinin \u00fcmumi d\u0259y\u0259rind\u0259 x\u00fcsusi \u00e7\u0259kisinin asili olan \u015f\u0259xsl\u0259r istisna olmaqla, dig\u0259r \u015f\u0259xsl\u0259r aras\u0131nda apar\u0131lan m\u00fcqayis\u0259 oluna bil\u0259n \u0259m\u0259liyyat \u00e7\u0259r\u00e7iv\u0259sind\u0259 formala\u015fan qiym\u0259t g\u00f6st\u0259ricisi il\u0259 m\u00fcqayis\u0259si \u0259sas\u0131nda<\/li>\n<li>\u0259m\u0259liyyat\u0131n t\u0259r\u0259fi olmayan \u015f\u0259xsin \u0259ld\u0259 etdiyi m\u0259nf\u0259\u0259tin, onun \u00fcmumi x\u0259rcl\u0259rind\u0259 v\u0259 ya g\u0259lirl\u0259rind\u0259 v\u0259 ya aktivl\u0259rinin \u00fcmumi d\u0259y\u0259rind\u0259 x\u00fcsusi \u00e7\u0259kisinin asili olan \u015f\u0259xsl\u0259r istisna olmaqla, dig\u0259r \u015f\u0259xsl\u0259r aras\u0131nda apar\u0131lan m\u00fcqayis\u0259 oluna bil\u0259n \u0259m\u0259liyyat \u00e7\u0259r\u00e7iv\u0259sind\u0259 formala\u015fan qiym\u0259t g\u00f6st\u0259ricisi il\u0259 m\u00fcqayis\u0259si \u0259sas\u0131nda<\/li>\n<li>\u0259m\u0259liyyat\u0131n t\u0259r\u0259fi olmayan \u015f\u0259xsin \u0259ld\u0259 etdiyi \u0259sas v\u0259saitl\u0259rin, onun \u00fcmumi x\u0259rcl\u0259rind\u0259 v\u0259 ya g\u0259lirl\u0259rind\u0259 v\u0259 ya aktivl\u0259rinin \u00fcmumi d\u0259y\u0259rind\u0259 x\u00fcsusi \u00e7\u0259kisinin asili olan \u015f\u0259xsl\u0259r istisna olmaqla, dig\u0259r \u015f\u0259xsl\u0259r aras\u0131nda apar\u0131lan m\u00fcqayis\u0259 oluna bil\u0259n \u0259m\u0259liyyat \u00e7\u0259r\u00e7iv\u0259sind\u0259 formala\u015fan qiym\u0259t g\u00f6st\u0259ricisi il\u0259 m\u00fcqayis\u0259si \u0259sas\u0131nda<\/li>\n<li>\u0259m\u0259liyyat\u0131n t\u0259r\u0259fi olan \u015f\u0259xsin \u0259ld\u0259 etdiyi \u0259sas v\u0259saitl\u0259rin, onun \u00fcmumi x\u0259rcl\u0259rind\u0259 v\u0259 ya g\u0259lirl\u0259rind\u0259 v\u0259 ya aktivl\u0259rinin \u00fcmumi d\u0259y\u0259rind\u0259 x\u00fcsusi \u00e7\u0259kisinin asili olan \u015f\u0259xsl\u0259r istisna olmaqla, dig\u0259r \u015f\u0259xsl\u0259r aras\u0131nda apar\u0131lan m\u00fcqayis\u0259 oluna bil\u0259n \u0259m\u0259liyyat \u00e7\u0259r\u00e7iv\u0259sind\u0259 formala\u015fan qiym\u0259t g\u00f6st\u0259ricisi il\u0259 m\u00fcqayis\u0259si \u0259sas\u0131nda<\/li>\n<\/ol>\n<p>174. M\u0259nf\u0259\u0259tin b\u00f6lg\u00fcs\u00fc \u00fcsuluna \u0259sas\u0259n transfer qiym\u0259t nec\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fdirilir<\/p>\n<ol>\n<li>eyni m\u00fc\u0259ssis\u0259 qrupunun \u00fczv\u00fc olan fiziki \u015f\u0259xsl\u0259r aras\u0131nda \u0259m\u0259liyyatlar apar\u0131ld\u0131\u011f\u0131 zaman t\u0259r\u0259fl\u0259rd\u0259n h\u0259r birinin h\u0259min \u0259m\u0259liyyatlardan \u0259ld\u0259 etdiyi g\u0259lirin qrupun h\u0259min \u0259m\u0259liyyatlardan \u0259ld\u0259 etdiyi m\u0259cmu g\u0259lird\u0259ki x\u00fcsusi \u00e7\u0259kisinin as\u0131l\u0131 olmayan \u015f\u0259xsl\u0259r istisna olmaqla, dig\u0259r \u015f\u0259xsl\u0259r aras\u0131nda apar\u0131lan m\u00fcqayis\u0259 oluna bil\u0259n \u0259m\u0259liyyatlar \u00e7\u0259r\u00e7iv\u0259sind\u0259 formala\u015fan eyni g\u00f6st\u0259rici il\u0259 m\u00fcqayis\u0259si \u0259sas\u0131nda<\/li>\n<li>eyni m\u00fc\u0259ssis\u0259 qrupunun \u00fczv\u00fc olan as\u0131l\u0131 \u015f\u0259xsl\u0259r aras\u0131nda \u0259m\u0259liyyatlar apar\u0131ld\u0131\u011f\u0131 zaman t\u0259r\u0259fl\u0259rd\u0259n h\u0259r birinin h\u0259min \u0259m\u0259liyyatlardan \u0259ld\u0259 etdiyi m\u0259nf\u0259\u0259tin qrupun h\u0259min \u0259m\u0259liyyatlardan \u0259ld\u0259 etdiyi m\u0259cmu m\u0259nf\u0259\u0259tind\u0259ki x\u00fcsusi \u00e7\u0259kisinin as\u0131l\u0131 olmayan \u015f\u0259xsl\u0259r istisna olmaqla, dig\u0259r \u015f\u0259xsl\u0259r aras\u0131nda apar\u0131lan m\u00fcqayis\u0259 oluna bil\u0259n \u0259m\u0259liyyatlar \u00e7\u0259r\u00e7iv\u0259sind\u0259 formala\u015fan eyni g\u00f6st\u0259rici il\u0259 m\u00fcqayis\u0259si \u0259sas\u0131nda<\/li>\n<li>m\u00fcxt\u0259lif m\u00fc\u0259ssis\u0259 qrupunun \u00fczv\u00fc olan fiziki \u015f\u0259xsl\u0259r aras\u0131nda \u0259m\u0259liyyatlar apar\u0131ld\u0131\u011f\u0131 zaman t\u0259r\u0259fl\u0259rd\u0259n h\u0259r birinin h\u0259min \u0259m\u0259liyyatlardan \u0259ld\u0259 etdiyi g\u0259lirin qrupun h\u0259min \u0259m\u0259liyyatlardan \u0259ld\u0259 etdiyi m\u0259cmu g\u0259lird\u0259ki x\u00fcsusi \u00e7\u0259kisinin as\u0131l\u0131 olmayan \u015f\u0259xsl\u0259r istisna olmaqla, dig\u0259r \u015f\u0259xsl\u0259r aras\u0131nda apar\u0131lan m\u00fcqayis\u0259 oluna bil\u0259n \u0259m\u0259liyyatlar \u00e7\u0259r\u00e7iv\u0259sind\u0259 formala\u015fan eyni g\u00f6st\u0259rici il\u0259 m\u00fcqayis\u0259si \u0259sas\u0131nda<\/li>\n<li>m\u00fcxt\u0259lif m\u00fc\u0259ssis\u0259 qrupunun \u00fczv\u00fc olan as\u0131l\u0131 \u015f\u0259xsl\u0259r aras\u0131nda \u0259m\u0259liyyatlar apar\u0131ld\u0131\u011f\u0131 zaman t\u0259r\u0259fl\u0259rd\u0259n h\u0259r birinin h\u0259min \u0259m\u0259liyyatlardan \u0259ld\u0259 etdiyi m\u0259nf\u0259\u0259tin qrupun h\u0259min \u0259m\u0259liyyatlardan \u0259ld\u0259 etdiyi m\u0259cmu m\u0259nf\u0259\u0259tind\u0259ki x\u00fcsusi \u00e7\u0259kisinin as\u0131l\u0131 olmayan \u015f\u0259xsl\u0259r istisna olmaqla, dig\u0259r \u015f\u0259xsl\u0259r aras\u0131nda apar\u0131lan m\u00fcqayis\u0259 oluna bil\u0259n \u0259m\u0259liyyatlar \u00e7\u0259r\u00e7iv\u0259sind\u0259 formala\u015fan eyni g\u00f6st\u0259rici il\u0259 m\u00fcqayis\u0259si \u0259sas\u0131nda<\/li>\n<\/ol>\n<p>175. Transfer qiym\u0259ti \u0259sas g\u00f6t\u00fcr\u00fclm\u0259kl\u0259 vergil\u0259r a\u015fa\u011f\u0131dak\u0131 hansi \u015f\u0259xsl\u0259r aras\u0131nda h\u0259yata ke\u00e7iril\u0259n \u0259m\u0259liyyatlardan hesablana bil\u0259r<\/p>\n<ol>\n<li>Az\u0259rbaycan Respublikas\u0131n\u0131n rezidenti il\u0259 onunla qar\u015f\u0131l\u0131ql\u0131 sur\u0259td\u0259 as\u0131l\u0131 olan qeyri-rezident \u015f\u0259xsl\u0259r\u00a0 aras\u0131nda<\/li>\n<li>Az\u0259rbaycan Respublikas\u0131n\u0131n rezidenti il\u0259 qeyri-rezidentin daimi n\u00fcmay\u0259nd\u0259liyi aras\u0131nda<\/li>\n<li>qeyri-rezidentin Az\u0259rbaycan Respublikas\u0131ndak\u0131 daimi n\u00fcmay\u0259nd\u0259liyi il\u0259 h\u0259min qeyri-rezidentin \u00f6z\u00fc v\u0259 ya onun ba\u015fqa d\u00f6vl\u0259tl\u0259rd\u0259 yerl\u0259\u015f\u0259n h\u0259r hans\u0131 n\u00fcmay\u0259nd\u0259liyi, filial\u0131 v\u0259 dig\u0259r b\u00f6lm\u0259si h\u0259min qeyri-rezidentl\u0259 qar\u015f\u0131l\u0131ql\u0131 as\u0131l\u0131 olan v\u0259 ba\u015fqa d\u00f6vl\u0259td\u0259 yerl\u0259\u015f\u0259n h\u0259r hans\u0131 dig\u0259r \u015f\u0259xs aras\u0131nda<\/li>\n<li>Az\u0259rbaycan Respublikas\u0131n\u0131n rezidenti olan fiziki \u015f\u0259xs il\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n rezidenti olan h\u00fcquqi \u015f\u0259xs arasinda<\/li>\n<li>Az\u0259rbaycan Respublikas\u0131n\u0131n rezidenti v\u0259 (v\u0259 ya) qeyri-rezidentin Az\u0259rbaycan Respublikas\u0131ndak\u0131 daimi n\u00fcmay\u0259nd\u0259liyi il\u0259 g\u00fcz\u0259\u015ftli vergi tutulan \u00f6lk\u0259l\u0259rd\u0259 t\u0259sis edilmi\u015f (qeydiyyatdan ke\u00e7mi\u015f) subyektl\u0259r aras\u0131nda<\/li>\n<li>1.2.3 B) 3.4.5 C) 1.3.5 D) 1.3.4<\/li>\n<\/ol>\n<p>176. Transfer qiym\u0259tl\u0259ri yaln\u0131z hansi h\u0259dd\u0259n yuxar\u0131 olan \u0259m\u0259liyyatlara t\u0259tbiq edilir<\/p>\n<ol>\n<li>500 B) 5000 C) 50000 D) 500000<\/li>\n<\/ol>\n<p>177. Transfer qiym\u0259tl\u0259rinin m\u00fc\u0259yy\u0259n edilm\u0259si v\u0259 t\u0259tbiqi qaydas\u0131 hans\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilir<\/p>\n<ol>\n<li>Maliyy\u0259 Nazirliyi<\/li>\n<li>Vergil\u0259r Nazirliyi<\/li>\n<li>\u0130qtisadiyyat Nazirliyi<\/li>\n<li>Nazirl\u0259r Kabineti<\/li>\n<\/ol>\n<p><strong>F\u0259sil II<\/strong><\/p>\n<p>#178<\/p>\n<p>Vergi orqanlar\u0131 v\u0259 onlar\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri vergi \u00f6d\u0259yicisin\u0259 m\u00fcnasib\u0259td\u0259 qanunvericiliy\u0259 \u0259m\u0259l etm\u0259dikd\u0259, vergi \u00f6d\u0259yicisin\u0259 hans\u0131 h\u00fcquq verilir?<\/p>\n<p>A) daxili i\u015fl\u0259r orqanlar\u0131na \u015fikay\u0259t etm\u0259k<\/p>\n<p>B) vergi orqanlar\u0131ndan v\u0259 onlar\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rind\u0259n vergi \u00f6d\u0259yicisin\u0259 m\u00fcnasib\u0259td\u0259 vergil\u0259r haqq\u0131nda qanunvericiliy\u0259 riay\u0259t olunmas\u0131n\u0131 t\u0259l\u0259b etm\u0259k<\/p>\n<p>C) vergi orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rini vergi \u00f6d\u0259yicisinin obyektin\u0259 daxil olma\u011fa icaz\u0259 verm\u0259m\u0259k<\/p>\n<p>D) vergil\u0259r haqq\u0131nda qanunvericiliy\u0259 riay\u0259t olunmas\u0131n\u0131 h\u00fcquq-m\u00fchafiz\u0259 orqanlar\u0131ndan t\u0259l\u0259b etm\u0259k<\/p>\n<p>#179<\/p>\n<p>Vergi orqanlar\u0131 il\u0259 qar\u015f\u0131l\u0131ql\u0131 m\u00fcnasib\u0259tl\u0259rd\u0259 kommersiya sirri il\u0259 ba\u011fl\u0131 vergi \u00f6d\u0259yicisinin hans\u0131 h\u00fcququ var?<\/p>\n<p>A) \u00fcmumi raz\u0131l\u0131\u011fa \u0259sas\u0259n kommersiya [vergi] sirrinin qorunmas\u0131n\u0131 tap\u015f\u0131rmaq<\/p>\n<p>B) qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada kommersiya [vergi] sirrinin qorunmas\u0131na n\u0259zar\u0259t etm\u0259k<\/p>\n<p>C) \u015fifahi raz\u0131la\u015fmalarla m\u00fc\u0259yy\u0259n edilmi\u015f qaydada kommersiya [vergi] sirrinin qorunmas\u0131n\u0131 t\u0259l\u0259b etm\u0259k<\/p>\n<p>D) qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada kommersiya [vergi] sirrinin qorunmas\u0131n\u0131 t\u0259l\u0259b etm\u0259k<\/p>\n<p>#180<\/p>\n<p>Xronometraj metodu il\u0259 apar\u0131lan sonuncu m\u00fc\u015fahid\u0259d\u0259n sonra istehsal h\u0259cminin v\u0259 ya sat\u0131\u015f d\u00f6vriyy\u0259sinin d\u0259yi\u015fm\u0259si il\u0259 \u0259laq\u0259dar vergi \u00f6d\u0259yicisinin hans\u0131 h\u00fcququ vard\u0131r?<\/p>\n<p>A) xronometraj metodu il\u0259 yeni m\u00fc\u015fahid\u0259nin apar\u0131lmas\u0131n\u0131 vergi orqan\u0131ndan t\u0259l\u0259b etm\u0259k<\/p>\n<p>B) bu bar\u0259d\u0259 vergi orqan\u0131na m\u0259lumat verm\u0259k<\/p>\n<p>C) xronometraj metodu il\u0259 yeni m\u00fc\u015fahid\u0259nin apar\u0131lmas\u0131n\u0131 vergi orqan\u0131ndan xahi\u015f etm\u0259k<\/p>\n<p>D) xronometraj metodu il\u0259 \u00f6z\u00fc t\u0259r\u0259find\u0259n yeni m\u00fc\u015fahid\u0259 aparmaq v\u0259 n\u0259tic\u0259si bar\u0259d\u0259 vergi orqan\u0131na m\u0259lumat verm\u0259k<\/p>\n<p>#181<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 vergi \u00f6d\u0259yicil\u0259rinin h\u00fcquqlar\u0131na aiddir?<\/p>\n<p>A) qanunvericilikl\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada g\u0259lirl\u0259rinin [x\u0259rcl\u0259rinin] v\u0259 vergitutma obyektl\u0259rinin u\u00e7otunu aparmaq<\/p>\n<p>B) Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f hallarda v\u0259 qaydada vergi orqanlar\u0131na v\u0259 onlar\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rin\u0259 z\u0259ruri olan m\u0259lumatlar\u0131 v\u0259 s\u0259n\u0259dl\u0259ri t\u0259qdim etm\u0259k<br \/>\nC) vergi orqanlar\u0131nda m\u00fc\u0259yy\u0259n edilmi\u015f qaydada qeydiyyatdan ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn n\u0259zar\u0259t-kassa aparat\u0131n\u0131n m\u00fc\u0259yy\u0259n olunmu\u015f modelini sifari\u015f verm\u0259k<\/p>\n<p>D) vergi orqanlar\u0131ndan vergi \u00f6d\u0259yicisinin eynil\u0259\u015fdirm\u0259 n\u00f6mr\u0259sini [V\u00d6EN] almaq<\/p>\n<p>#182<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 vergi \u00f6d\u0259yicil\u0259rinin h\u00fcquqlar\u0131na aiddir?<\/p>\n<p>A) qanunvericilikl\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada g\u0259lirl\u0259rinin [x\u0259rcl\u0259rinin] v\u0259 vergitutma obyektl\u0259rinin u\u00e7otunu aparmaq<\/p>\n<p>B) Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f hallarda v\u0259 qaydada vergi orqanlar\u0131na v\u0259 onlar\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rin\u0259 z\u0259ruri olan m\u0259lumatlar\u0131 v\u0259 s\u0259n\u0259dl\u0259ri t\u0259qdim etm\u0259k<br \/>\nC) vergi riskl\u0259rinin minimalla\u015fd\u0131r\u0131lmas\u0131 m\u0259qs\u0259di il\u0259 \u201cVergi partnyorlu\u011fu sazi\u015fi\u201d ba\u011flamaq ucun muvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n mu\u0259yy\u0259n etdiyi formada \u0259riz\u0259 il\u0259 vergi orqanlar\u0131na muraci\u0259t etm\u0259k<\/p>\n<p>D) vergi orqanlar\u0131ndan vergi \u00f6d\u0259yicisinin eynil\u0259\u015fdirm\u0259 n\u00f6mr\u0259sini [V\u00d6EN] almaq<\/p>\n<p>#183<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 vergi orqanlar\u0131n\u0131n h\u00fcquqlar\u0131na aid deyildir?<\/p>\n<p>A) vergi orqanlar\u0131nda m\u00fc\u0259yy\u0259n edilmi\u015f qaydada qeydiyyatdan ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn n\u0259zar\u0259t-kassa aparat\u0131n\u0131n m\u00fc\u0259yy\u0259n olunmu\u015f modelini sifari\u015f verm\u0259k<\/p>\n<p>B) Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada v\u0259 hallarda kameral v\u0259 s\u0259yyar vergi yoxlamalar\u0131n\u0131, operativ vergi n\u0259zar\u0259tini ke\u00e7irm\u0259k<\/p>\n<p>C) vergi \u00f6d\u0259yicil\u0259rind\u0259n vergi qanunvericiliyinin pozulmas\u0131 hallar\u0131n\u0131n aradan qald\u0131r\u0131lmas\u0131n\u0131, habel\u0259 vergi \u00f6d\u0259yicisi auditor t\u0259r\u0259find\u0259n yoxlan\u0131lmal\u0131 oldu\u011fu halda auditor r\u0259yini t\u0259l\u0259b etm\u0259k<\/p>\n<p>D) m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259tl\u0259rd\u0259 \u00f6d\u0259nilm\u0259mi\u015f vergil\u0259rin, faizl\u0259rin, maliyy\u0259 sanksiyalar\u0131n\u0131n v\u0259 inzibati c\u0259rim\u0259l\u0259rin qanunla m\u00fc\u0259yy\u0259n edilmi\u015f qaydada d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259nilm\u0259sini t\u0259min etm\u0259k<\/p>\n<p>184 A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 vergi \u00f6d\u0259yicil\u0259rinin h\u00fcquqlar\u0131na aiddir?<\/p>\n<ol>\n<li>qanunvericilikl\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada g\u0259lirl\u0259rinin [x\u0259rcl\u0259rinin] v\u0259 vergitutma obyektl\u0259rinin u\u00e7otunu aparmaq<\/li>\n<li>vergi orqanlar\u0131ndan vergi qanunvericiliyinin t\u0259tbiq edilm\u0259si m\u0259s\u0259l\u0259l\u0259rin\u0259 dair yaz\u0131l\u0131 izahatlar almaq<\/li>\n<li>vergi \u00f6hd\u0259liyinin \u0259vv\u0259lc\u0259d\u0259n m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si bar\u0259d\u0259 q\u0259rar\u0131n q\u0259bul edilm\u0259si m\u0259qs\u0259dil\u0259 vergi orqanlar\u0131na \u0259riz\u0259 il\u0259 m\u00fcraci\u0259t etm\u0259k<\/li>\n<li>art\u0131q \u00f6d\u0259nilmi\u015f v\u0259 ya art\u0131q tutulmu\u015f vergil\u0259rin vaxt\u0131nda geri qaytar\u0131lmas\u0131n\u0131 v\u0259 ya \u0259v\u0259zl\u0259\u015fdirilm\u0259sini t\u0259l\u0259b etm\u0259k<\/li>\n<li>Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f hallarda v\u0259 qaydada vergi orqanlar\u0131na v\u0259 onlar\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rin\u0259 z\u0259ruri olan m\u0259lumatlar\u0131 v\u0259 s\u0259n\u0259dl\u0259ri t\u0259qdim etm\u0259k<\/li>\n<li>1.2.3 B) 2.3.4 C) 3.4.5 D) 1.3.5<\/li>\n<\/ol>\n<p>185. A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 vergi \u00f6d\u0259yicil\u0259rinin h\u00fcquqlar\u0131na aiddir?<\/p>\n<ol>\n<li>vergi orqanlar\u0131ndan vergi \u00f6d\u0259yicisinin eynil\u0259\u015fdirm\u0259 n\u00f6mr\u0259sini almaq<\/li>\n<li>vergi yoxlamas\u0131 il\u0259 ba\u011fl\u0131 t\u0259rtib edil\u0259n aktlar\u0131n (protokollar\u0131n) v\u0259 vergi orqanlar\u0131n\u0131n q\u0259rarlar\u0131n\u0131n sur\u0259tini almaq<\/li>\n<li>\u018fDV-nin qaytar\u0131lmas\u0131 \u015f\u0259rti il\u0259 sat\u0131\u015f\u0131 h\u0259yata ke\u00e7irm\u0259k \u00fc\u00e7\u00fcn m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi formada \u0259riz\u0259 il\u0259 vergi orqanlar\u0131na m\u00fcraci\u0259t etm\u0259k<\/li>\n<li>Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f hallarda v\u0259 qaydada vergi orqanlar\u0131na v\u0259 onlar\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rin\u0259 z\u0259ruri olan m\u0259lumatlar\u0131 v\u0259 s\u0259n\u0259dl\u0259ri t\u0259qdim etm\u0259k<\/li>\n<li>vergi yoxlamalar\u0131n\u0131n aktlar\u0131 v\u0259 dig\u0259r materiallar\u0131 il\u0259 tan\u0131\u015f olmaq, vergi orqanlar\u0131na v\u0259 onlar\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rin\u0259 vergil\u0259rin hesablanmas\u0131 v\u0259 \u00f6d\u0259nilm\u0259si, habel\u0259 ke\u00e7iril\u0259n vergi yoxlamalar\u0131n\u0131n aktlar\u0131 \u00fczr\u0259 \u00f6z r\u0259yini bildirm\u0259k<\/li>\n<li>1.2.3 B) 2.3.4 C) 3.4.5 D) 2.3.5<\/li>\n<\/ol>\n<p>#186<\/p>\n<p>Vergi \u00f6d\u0259yicisinin h\u00fcquqlar\u0131n\u0131n v\u0259 qanuni maraqlar\u0131n\u0131n t\u0259min olunmamas\u0131 v\u0259 ya laz\u0131m\u0131nca t\u0259min olunmamas\u0131 n\u0259y\u0259 s\u0259b\u0259b olur?<\/p>\n<p>A) vergi daxilolmalar\u0131n\u0131n azalmas\u0131na<\/p>\n<p>B) vergi \u00f6d\u0259yicil\u0259ri aras\u0131nda naraz\u0131l\u0131\u011fa<\/p>\n<p>C) sahibkarl\u0131q f\u0259aliyy\u0259tinin z\u0259ifl\u0259m\u0259sin\u0259<\/p>\n<p>D) qanunla m\u00fc\u0259yy\u0259n edilmi\u015f m\u0259suliyy\u0259t\u0259<\/p>\n<p>#187<\/p>\n<p>Vergi \u00f6d\u0259yicisinin h\u00fcquqlar\u0131 v\u0259 qanuni maraqlar\u0131 hans\u0131 formada t\u0259min edilir?<\/p>\n<p>A) vergi orqanlar\u0131n\u0131n v\u0259 onlar\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin s\u0259lahiyy\u0259tl\u0259ri il\u0259<\/p>\n<p>B) d\u00f6vl\u0259t g\u00f6mr\u00fck orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin s\u0259lahiyy\u0259tl\u0259ri il\u0259<\/p>\n<p>C) vergi orqanlar\u0131n\u0131n v\u0259 onlar\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin m\u0259suliyy\u0259ti il\u0259<\/p>\n<p>D) vergi orqanlar\u0131n\u0131n v\u0259 onlar\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin q\u0259rarlar\u0131 il\u0259<\/p>\n<p>#188<\/p>\n<p>Vergi \u00f6d\u0259yicisi vergi m\u00fcnasib\u0259tl\u0259rind\u0259 bilavasit\u0259 v\u0259 Vergi M\u0259c\u0259ll\u0259sind\u0259 ba\u015fqa hallar n\u0259z\u0259rd\u0259 tutulmam\u0131\u015fd\u0131rsa, hans\u0131 formada i\u015ftirak ed\u0259 bil\u0259r?<\/p>\n<p>A) \u00f6z qanuni v\u0259 ya s\u0259lahiyy\u0259tli n\u00fcmay\u0259nd\u0259si vasit\u0259si il\u0259<\/p>\n<p>B) yaln\u0131z \u00f6z\u00fc i\u015ftirak etm\u0259lidir<\/p>\n<p>C) \u00f6z\u00fcn\u00fcn ist\u0259nil\u0259n \u0259m\u0259kda\u015f\u0131 vasit\u0259si il\u0259<\/p>\n<p>D) \u00f6z\u00fcn\u00fcn ail\u0259 \u00fczvl\u0259rinin vasit\u0259si il\u0259<\/p>\n<p>189<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 vergi \u00f6d\u0259yicisinin v\u0259zif\u0259l\u0259rin\u0259 aid deyildir?<\/p>\n<p>A) qanunla m\u00fc\u0259yy\u0259n edilmi\u015f vergil\u0259ri \u00f6d\u0259m\u0259k<\/p>\n<p>B) vergi orqanlar\u0131ndan V\u00d6EN almaq<\/p>\n<p>C) vergi \u00f6hd\u0259liyinin \u0259vv\u0259lc\u0259d\u0259n m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si bar\u0259d\u0259 q\u0259rar\u0131n q\u0259bul edilm\u0259si m\u0259qs\u0259dil\u0259 vergi orqanlar\u0131na \u0259riz\u0259 il\u0259 m\u00fcraci\u0259t etm\u0259k<\/p>\n<p>D) qanunvericilikl\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada g\u0259lirl\u0259rinin [x\u0259rcl\u0259rinin] u\u00e7otunu aparmaq<\/p>\n<p>#190<\/p>\n<p>A\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259nl\u0259rd\u0259n hans\u0131 vergi \u00f6d\u0259yicil\u0259rinin v\u0259zif\u0259l\u0259rin\u0259 aid edilmir?<\/p>\n<p>A) qanunla m\u00fc\u0259yy\u0259n edilmi\u015f vergil\u0259ri habel\u0259 bu M\u0259c\u0259ll\u0259 il\u0259 mu\u0259yy\u0259n edilmi\u015f qaydada hesablanm\u0131\u015f faizl\u0259ri, t\u0259tbiq edilmi\u015f maliyy\u0259 sanksiyalar\u0131n\u0131 v\u0259 dig\u0259r m\u0259cburi od\u0259ni\u015fl\u0259ri \u00f6d\u0259m\u0259k<\/p>\n<p>B) qanunvericilikl\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada g\u0259lirl\u0259rinin [x\u0259rcl\u0259rinin] v\u0259 vergitutma obyektl\u0259rinin u\u00e7otunu aparmaq<\/p>\n<p>C) vergi orqanlar\u0131na v\u0259 onlar\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rin\u0259 z\u0259ruri olan m\u0259lumatlar\u0131 v\u0259 s\u0259n\u0259dl\u0259ri habel\u0259 muhasibat ucotu<\/p>\n<p>elektron formatda apar\u0131ld\u0131\u011f\u0131 halda, ozunun v\u0259 filiallar\u0131n\u0131n elektron da\u015f\u0131y\u0131c\u0131lar\u0131nda olan m\u0259lumatlara birba\u015fa v\u0259 ya m\u0259saf\u0259d\u0259n c\u0131x\u0131\u015f imkan\u0131 yaratmaqla, h\u0259min m\u0259lumatlar\u0131 vergi orqan\u0131n\u0131n t\u0259l\u0259bi il\u0259 t\u0259qdim etm\u0259k<\/p>\n<p>D) vergil\u0259r\u0259 dair normativ aktlar\u0131 almaq<\/p>\n<p>#191<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 vergi \u00f6d\u0259yicisinin v\u0259zif\u0259l\u0259rin\u0259 aid deyildir?<\/p>\n<p>A) qanunla m\u00fc\u0259yy\u0259n edilmi\u015f vergil\u0259ri \u00f6d\u0259m\u0259k<\/p>\n<p>B) vergi orqanlar\u0131ndan V\u00d6EN almaq<\/p>\n<p>C) vergi m\u00fcnasib\u0259tl\u0259rind\u0259 bilavasit\u0259 v\u0259 ya \u00f6z n\u00fcmay\u0259nd\u0259si vasit\u0259si il\u0259 i\u015ftirak etm\u0259k<\/p>\n<p>D) qanunvericilikl\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada g\u0259lirl\u0259rinin [x\u0259rcl\u0259rinin] u\u00e7otunu aparmaq<\/p>\n<p>191-1<\/p>\n<p>Vergi \u00f6d\u0259yicisi vergid\u0259n azad edil\u0259n g\u0259lirl\u0259rinin ( x\u0259rcl\u0259rinin) u\u00e7otunu aparma\u011fa borcludurmu?<\/p>\n<ol>\n<li>Vergi orqan\u0131 t\u0259l\u0259b ed\u0259rs\u0259 borcludur<\/li>\n<li>Borclu deyildir<\/li>\n<li>G\u0259lirl\u0259rin u\u00e7otunu aparsada x\u0259rcl\u0259rin u\u00e7otunu aparmaya bil\u0259r<\/li>\n<li>G\u0259lirl\u0259rin v\u0259 x\u0259rcl\u0259rinin u\u00e7otunu aparma\u011fa borcludur<\/li>\n<\/ol>\n<p>#192<\/p>\n<p>Hesabat ilinin m\u0259nf\u0259\u0259t (g\u0259lir) b\u0259yannam\u0259sini t\u0259qdim ed\u0259n m\u00fcdd\u0259t\u0259d\u0259k t\u0259qvim ili \u0259rzind\u0259 transfer qiym\u0259tin t\u0259tbiqi il\u0259 \u0259laq\u0259dar h\u0259r bir \u015f\u0259xs \u00fczr\u0259 \u00fcmumi d\u0259y\u0259ri 500.000 manatdan art\u0131q olan \u0259m\u0259liyyatlara dair hans\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi formada aray\u0131\u015f\u0131 vergi orqanina teqdim edir<\/p>\n<ol>\n<li>Maliyy\u0259 Nazirliyi<\/li>\n<li>Vergil\u0259r Nazirliyi<\/li>\n<li>\u0130qtisadiyyat Nazirliyi<\/li>\n<li>Nazirl\u0259r Kabineti<\/li>\n<\/ol>\n<p>193. A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 vergi \u00f6d\u0259yicisinin h\u00fcquqlar\u0131na aid deyildir?<\/p>\n<p>A) vergi \u00f6hd\u0259liyinin \u0259vv\u0259lc\u0259d\u0259n m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si bar\u0259d\u0259 q\u0259rar\u0131n q\u0259bul edilm\u0259si m\u0259qs\u0259dil\u0259 vergi orqanlar\u0131na \u0259riz\u0259 il\u0259 m\u00fcraci\u0259t etm\u0259k<\/p>\n<p>B) vergi orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin h\u0259r\u0259k\u0259tl\u0259rind\u0259n \u015fikay\u0259t etm\u0259k<\/p>\n<p>C) b\u0259zi f\u0259aliyy\u0259t n\u00f6vl\u0259rini \u201cSad\u0259l\u0259\u015fdirilmi\u015f vergi \u00fczr\u0259 sabit m\u0259bl\u0259\u011fin \u00f6d\u0259nilm\u0259si haqq\u0131nda q\u0259bz\u201d almaqla h\u0259yata ke\u00e7irm\u0259k<\/p>\n<p>D) vergi riskl\u0259rinin minimalla\u015fd\u0131r\u0131lmas\u0131 m\u0259qs\u0259di il\u0259 \u201cVergi partnyorlu\u011fu sazi\u015fi\u201d ba\u011flamaq ucun muvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n mu\u0259yy\u0259n etdiyi formada \u0259riz\u0259 il\u0259 vergi orqanlar\u0131na muraci\u0259t etm\u0259k<\/p>\n<p>194. A\u015fa\u011f\u0131dak\u0131 hans\u0131 f\u0259aliyy\u0259t n\u00f6vl\u0259ri istisna olmaqla, p\u0259rak\u0259nd\u0259 ticar\u0259t v\u0259 (v\u0259 ya) ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti \u00fczr\u0259 na\u011fd pul hesabla\u015fmalar\u0131n\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edil\u0259n meyarlara cavab ver\u0259n v\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan\u0131n (qurumun) elektron informasiya sistemin\u0259 real vaxt rejimind\u0259 qo\u015fulmu\u015f n\u0259zar\u0259t-kassa aparat\u0131 vasit\u0259si il\u0259 h\u0259yata ke\u00e7irilm\u0259lidir<\/p>\n<ol>\n<li>\u015e\u00fc\u015f\u0259 qablar v\u0259 d\u0259mir tullant\u0131lar\u0131n\u0131n q\u0259bul m\u0259nt\u0259q\u0259l\u0259rinin f\u0259aliyy\u0259ti<\/li>\n<li>q\u0259zet v\u0259 jurnallar\u0131n sat\u0131\u015f\u0131 (bel\u0259 sat\u0131\u015f d\u00f6vriyy\u0259sinin \u00fcmumi d\u00f6vriyy\u0259d\u0259ki pay\u0131 50 faizd\u0259n \u00e7ox olduqda)<\/li>\n<li>k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n bazarlarda, yarmarkalarda v\u0259 s\u0259yyar qaydada sat\u0131\u015f\u0131<\/li>\n<li>qiym\u0259tli ka\u011f\u0131zlar\u0131n v\u0259 lotereya biletl\u0259rinin sat\u0131\u015f\u0131<\/li>\n<li>\u0130\u015f\u00e7il\u0259rin say\u0131 bir n\u0259f\u0259r olan aptekd\u0259 d\u0259rman sat\u0131\u015f\u0131<\/li>\n<li>1.2.3 B) 2.3.4 C) 3.4.5 D) 1.3.5<\/li>\n<\/ol>\n<p>195. A\u015fa\u011f\u0131dak\u0131 hans\u0131 f\u0259aliyy\u0259t n\u00f6vl\u0259ri istisna olmaqla, p\u0259rak\u0259nd\u0259 ticar\u0259t v\u0259 (v\u0259 ya) ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti \u00fczr\u0259 na\u011fd pul hesabla\u015fmalar\u0131n\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edil\u0259n meyarlara cavab ver\u0259n v\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan\u0131n (qurumun) elektron informasiya sistemin\u0259 real vaxt rejimind\u0259 qo\u015fulmu\u015f n\u0259zar\u0259t-kassa aparat\u0131 vasit\u0259si il\u0259 h\u0259yata ke\u00e7irilm\u0259lidir<\/p>\n<ol>\n<li>\u015e\u00fc\u015f\u0259 qablar v\u0259 d\u0259mir tullant\u0131lar\u0131n\u0131n q\u0259bul m\u0259nt\u0259q\u0259l\u0259rinin f\u0259aliyy\u0259ti<\/li>\n<li>q\u0259zet v\u0259 jurnallar\u0131n sat\u0131\u015f\u0131 (bel\u0259 sat\u0131\u015f d\u00f6vriyy\u0259sinin \u00fcmumi d\u00f6vriyy\u0259d\u0259ki pay\u0131 50 faizd\u0259n \u00e7ox olduqda)<\/li>\n<li>s\u0259yyar, bazarlarda v\u0259 dig\u0259r k\u00fctl\u0259vi ticar\u0259t yerl\u0259rind\u0259 pi\u015ftaxtadan, avtomobild\u0259n v\u0259 qo\u015fqu vasit\u0259l\u0259rind\u0259n p\u0259rak\u0259nd\u0259 sat\u0131\u015f f\u0259aliyy\u0259ti<\/li>\n<li>elektrik enerjisi, qaz, su, isti su t\u0259chizat\u0131 v\u0259 m\u0259rk\u0259zi q\u0131zd\u0131rma sistemi obyektl\u0259rinin f\u0259aliyy\u0259ti<\/li>\n<li>rabit\u0259 xidm\u0259tl\u0259rinin g\u00f6sterilm\u0259si<\/li>\n<li>1.2.3 B) 2.3.4 C) 3.4.5 D) 1.3.5<\/li>\n<\/ol>\n<p>196. A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 vergi \u00f6d\u0259yicisinin h\u00fcquqlar\u0131na aid deyildir?<\/p>\n<ol>\n<li>vergi orqan\u0131n\u0131n t\u0259l\u0259bin\u0259 \u0259sas\u0259n maliyy\u0259 institutlar\u0131nda vergi monitorinqinin apar\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 vergi v\u0259 maliyy\u0259 m\u0259lumatlar\u0131n\u0131n m\u00fcbadil\u0259sini n\u0259z\u0259rd\u0259 tutan Az\u0259rbaycan Respublikas\u0131n\u0131n t\u0259r\u0259fdar \u00e7\u0131xd\u0131\u011f\u0131 beyn\u0259lxalq m\u00fcqavil\u0259l\u0259r\u0259 \u0259sas\u0259n h\u0259yata ke\u00e7iril\u0259n maliyy\u0259 \u0259m\u0259liyyatlar\u0131 bar\u0259d\u0259 s\u0259n\u0259dl\u0259ri v\u0259 m\u0259lumatlar\u0131 vergi orqanlar\u0131na v\u0259 onlar\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rin\u0259 t\u0259qdim etm\u0259k<\/li>\n<li>vergi orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin h\u0259r\u0259k\u0259tl\u0259rind\u0259n \u015fikay\u0259t etm\u0259k<\/li>\n<li>vergi orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rin\u0259 \u0259mlak\u0131n siyah\u0131ya al\u0131nmas\u0131na, h\u0259min \u0259mlak\u0131n m\u0259sul saxlamaya qoyulmas\u0131 \u00fc\u00e7\u00fcn g\u00f6t\u00fcr\u00fclm\u0259sin\u0259 z\u0259ruri \u015f\u0259rait yaratmaq, habel\u0259 onlar\u0131n bu sah\u0259d\u0259 qanuni f\u0259aliyy\u0259tl\u0259rin\u0259 mane\u00e7ilik t\u00f6r\u0259tm\u0259m\u0259k<\/li>\n<li>sahibkarl\u0131q f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259n h\u00fcquqi v\u0259 fiziki \u015f\u0259xsl\u0259r\u0259 mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) t\u0259qdim edilm\u0259si il\u0259 ba\u011fl\u0131 bu M\u0259c\u0259ll\u0259d\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada qaim\u0259-faktura v\u0259 ya elektron qaim\u0259-faktura verm\u0259k<\/li>\n<li>vergi \u00f6hd\u0259liyinin \u0259vv\u0259lc\u0259d\u0259n m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si bar\u0259d\u0259 q\u0259rar\u0131n q\u0259bul edilm\u0259si m\u0259qs\u0259dil\u0259 vergi orqanlar\u0131na \u0259riz\u0259 il\u0259 m\u00fcraci\u0259t etm\u0259k<\/li>\n<li>1.2.3 B) 2.3.4 C) 3.4.5 D) 1.3.4<\/li>\n<\/ol>\n<p>197. A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 vergi \u00f6d\u0259yicisinin h\u00fcquqlar\u0131na aid deyildir?<\/p>\n<ol>\n<li>vergi orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin h\u0259r\u0259k\u0259tl\u0259rind\u0259n \u015fikay\u0259t etm\u0259k<\/li>\n<li>p\u0259rak\u0259nd\u0259 ticar\u0259t v\u0259 (v\u0259 ya) ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti zaman\u0131 mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) al\u0131c\u0131lar\u0131na onlar\u0131n t\u0259l\u0259bin\u0259 \u0259sas\u0259n n\u0259zar\u0259t-kassa aparat\u0131n\u0131n \u00e7eki il\u0259 yana\u015f\u0131, qaim\u0259-faktura v\u0259 ya elektron qaim\u0259-faktura v\u0259 ya elektron vergi\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 hesab-faktura t\u0259qdim etm\u0259k<\/li>\n<li>qanunla na\u011fd qaydada h\u0259yata ke\u00e7irilm\u0259si m\u0259hdudla\u015fd\u0131r\u0131lan \u0259m\u0259liyyatlar\u0131n yaln\u0131z na\u011fds\u0131z qaydada h\u0259yata ke\u00e7irilm\u0259sini t\u0259min etm\u0259k<\/li>\n<li>sahibkarl\u0131q f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259n h\u00fcquqi v\u0259 fiziki \u015f\u0259xsl\u0259r\u0259 mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) t\u0259qdim edilm\u0259si il\u0259 ba\u011fl\u0131 bu M\u0259c\u0259ll\u0259d\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada qaim\u0259-faktura v\u0259 ya elektron qaim\u0259-faktura verm\u0259k<\/li>\n<li>vergi \u00f6hd\u0259liyinin \u0259vv\u0259lc\u0259d\u0259n m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si bar\u0259d\u0259 q\u0259rar\u0131n q\u0259bul edilm\u0259si m\u0259qs\u0259dil\u0259 vergi orqanlar\u0131na \u0259riz\u0259 il\u0259 m\u00fcraci\u0259t etm\u0259k<\/li>\n<li>1.2.3 B) 2.3.4 C) 3.4.5 D) 1.3.4<\/li>\n<\/ol>\n<p>198. A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 vergi \u00f6d\u0259yicisinin v\u0259zif\u0259l\u0259rin\u0259 aiddir?<\/p>\n<ol>\n<li>Vergi orqanlar\u0131na v\u0259 onlar\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rin\u0259 z\u0259ruri olan m\u0259lumatlar\u0131 v\u0259 s\u0259n\u0259dl\u0259ri, habel\u0259 m\u00fchasibat u\u00e7otu elektron formatda apar\u0131ld\u0131\u011f\u0131 halda, \u00f6z\u00fcn\u00fcn v\u0259 filiallar\u0131n\u0131n elektron da\u015f\u0131y\u0131c\u0131lar\u0131nda olan m\u0259lumatlara birba\u015fa v\u0259 ya m\u0259saf\u0259d\u0259n \u00e7\u0131x\u0131\u015f imkan\u0131 yaratmaqla, h\u0259min m\u0259lumatlar\u0131 vergi orqan\u0131n\u0131n t\u0259l\u0259bi il\u0259\u00a0t\u0259qdim etm\u0259k<\/li>\n<li>vergi \u00f6hd\u0259liyinin \u0259vv\u0259lc\u0259d\u0259n m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si bar\u0259d\u0259 q\u0259rar\u0131n q\u0259bul edilm\u0259si m\u0259qs\u0259dil\u0259 vergi orqanlar\u0131na \u0259riz\u0259 il\u0259 m\u00fcraci\u0259t etm\u0259k<\/li>\n<li>vergi riskl\u0259rinin minimalla\u015fd\u0131r\u0131lmas\u0131 m\u0259qs\u0259di il\u0259 \u201cVergi partnyorlu\u011fu sazi\u015fi\u201d ba\u011flamaq ucun muvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n mu\u0259yy\u0259n etdiyi formada \u0259riz\u0259 il\u0259 vergi orqanlar\u0131na muraci\u0259t etm\u0259k<\/li>\n<li>vergi orqan\u0131n\u0131n t\u0259l\u0259bin\u0259 \u0259sas\u0259n maliyy\u0259 institutlar\u0131nda vergi monitorinqinin apar\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 vergi v\u0259 maliyy\u0259 m\u0259lumatlar\u0131n\u0131n m\u00fcbadil\u0259sini n\u0259z\u0259rd\u0259 tutan Az\u0259rbaycan Respublikas\u0131n\u0131n t\u0259r\u0259fdar \u00e7\u0131xd\u0131\u011f\u0131 beyn\u0259lxalq m\u00fcqavil\u0259l\u0259r\u0259 \u0259sas\u0259n h\u0259yata ke\u00e7iril\u0259n maliyy\u0259 \u0259m\u0259liyyatlar\u0131 bar\u0259d\u0259 s\u0259n\u0259dl\u0259ri v\u0259 m\u0259lumatlar\u0131 vergi orqanlar\u0131na v\u0259 onlar\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rin\u0259 t\u0259qdim etm\u0259k<\/li>\n<li>sahibkarl\u0131q f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259n h\u00fcquqi v\u0259 fiziki \u015f\u0259xsl\u0259r\u0259 mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) t\u0259qdim edilm\u0259si il\u0259 ba\u011fl\u0131 Vergi M\u0259c\u0259ll\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada elektron qaim\u0259-faktura verm\u0259k<\/li>\n<li>1.2.3 B) 2.3.4 C) 3.4.5 D) 1.4.5<\/li>\n<\/ol>\n<p>199. A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 vergi \u00f6d\u0259yicisinin v\u0259zif\u0259l\u0259rin\u0259 aiddir?<\/p>\n<ol>\n<li>vergi \u00f6hd\u0259liyinin \u0259vv\u0259lc\u0259d\u0259n m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si bar\u0259d\u0259 q\u0259rar\u0131n q\u0259bul edilm\u0259si m\u0259qs\u0259dil\u0259 vergi orqanlar\u0131na \u0259riz\u0259 il\u0259 m\u00fcraci\u0259t etm\u0259k<\/li>\n<li>p\u0259rak\u0259nd\u0259 ticar\u0259t v\u0259 (v\u0259 ya) ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti zaman\u0131 mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) al\u0131c\u0131lar\u0131na onlar\u0131n t\u0259l\u0259bin\u0259 \u0259sas\u0259n n\u0259zar\u0259t-kassa aparat\u0131n\u0131n \u00e7eki il\u0259 yana\u015f\u0131, qaim\u0259-faktura v\u0259 ya elektron qaim\u0259-faktura v\u0259 ya elektron vergi\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 hesab-faktura t\u0259qdim etm\u0259k<\/li>\n<li>qanunla na\u011fd qaydada h\u0259yata ke\u00e7irilm\u0259si m\u0259hdudla\u015fd\u0131r\u0131lan \u0259m\u0259liyyatlar\u0131n yaln\u0131z na\u011fds\u0131z qaydada h\u0259yata ke\u00e7irilm\u0259sini t\u0259min etm\u0259k;<\/li>\n<li>vergi orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin h\u0259r\u0259k\u0259tl\u0259rind\u0259n \u015fikay\u0259t etm\u0259k<\/li>\n<li>vergi orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rin\u0259 \u0259mlak\u0131n siyah\u0131ya al\u0131nmas\u0131na, h\u0259min \u0259mlak\u0131n m\u0259sul saxlamaya qoyulmas\u0131 \u00fc\u00e7\u00fcn g\u00f6t\u00fcr\u00fclm\u0259sin\u0259 z\u0259ruri \u015f\u0259rait yaratmaq, habel\u0259 onlar\u0131n bu sah\u0259d\u0259 qanuni f\u0259aliyy\u0259tl\u0259rin\u0259 mane\u00e7ilik t\u00f6r\u0259tm\u0259m\u0259k<\/li>\n<li>1.2.3 B) 2.3.4 C) 2.3.5. D) 1.3.4<\/li>\n<\/ol>\n<p>#200<\/p>\n<p>\u0130stismar zaman\u0131 n\u0259zar\u0259t-kassa aparat\u0131n\u0131n plombu pozulduqda v\u0259 ya ba\u015fqa nasazl\u0131qlar yarand\u0131qda n\u0259zar\u0259t-kassa aparat\u0131ndan istifad\u0259ni m\u00fcv\u0259qq\u0259ti dayand\u0131rmaqla v\u0259 h\u0259min m\u00fcdd\u0259td\u0259 na\u011fd pul hesabla\u015fmalar\u0131n\u0131n qeydiyyat\u0131n\u0131n m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f qaydada apar\u0131lmas\u0131n\u0131 t\u0259min etm\u0259kl\u0259 d\u0259rhal hans\u0131 d\u00f6vl\u0259t orqan\u0131na m\u0259lumat verilm\u0259lidir?<\/p>\n<p>A) N\u0259zar\u0259t-kassa aparatlar\u0131 \u00fczr\u0259 sah\u0259l\u0259raras\u0131 ekspert komissiyas\u0131na<\/p>\n<p>B) Vergi orqanlar\u0131na<\/p>\n<p>C) N\u0259zar\u0259t-kassa aparatlar\u0131n\u0131n sat\u0131c\u0131lar\u0131na<\/p>\n<p>D) Servis-texniki xidm\u0259t m\u0259rk\u0259zl\u0259rin\u0259<\/p>\n<p>#201<\/p>\n<p>\u0130stismar zaman\u0131 n\u0259zar\u0259t-kassa aparat\u0131n\u0131n plombu pozulduqda v\u0259 ya ba\u015fqa nasazl\u0131qlar yarand\u0131qda vergi \u00f6d\u0259yicisi hans\u0131 t\u0259dbiri g\u00f6rm\u0259lidir?<\/p>\n<p>A) N\u0259zar\u0259t-kassa aparat\u0131ndan istifad\u0259ni m\u00fcv\u0259qq\u0259ti dayand\u0131rmaqla v\u0259 h\u0259min m\u00fcdd\u0259td\u0259 na\u011fd pul hesabla\u015fmalar\u0131n\u0131n qeydiyyat\u0131n\u0131n m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f qaydada apar\u0131lmas\u0131n\u0131 t\u0259min etm\u0259kl\u0259 d\u0259rhal vergi orqan\u0131na m\u0259lumat verilm\u0259lidir<\/p>\n<p>B) N\u0259zar\u0259t-kassa aparat\u0131ndan istifad\u0259ni dayand\u0131rmaqla v\u0259 h\u0259min m\u00fcdd\u0259td\u0259 na\u011fd pul hesabla\u015fmalar\u0131n\u0131n qeydiyyat\u0131n\u0131n m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f qaydada apar\u0131lmas\u0131n\u0131 t\u0259min etm\u0259kl\u0259 d\u0259rhal N\u0259zar\u0259t-kassa aparatlar\u0131n\u0131n sat\u0131c\u0131lar\u0131na m\u0259lumat verilm\u0259lidir<\/p>\n<p>C) N\u0259zar\u0259t-kassa aparat\u0131ndan istifad\u0259ni dayand\u0131rmaqla v\u0259 h\u0259min m\u00fcdd\u0259td\u0259 na\u011fd pul hesabla\u015fmalar\u0131n\u0131n qeydiyyat\u0131n\u0131n m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f qaydada apar\u0131lmas\u0131n\u0131 t\u0259min etm\u0259kl\u0259 d\u0259rhal Servis-texniki xidm\u0259t m\u0259rk\u0259zl\u0259rin\u0259 m\u0259lumat verilm\u0259lidir<\/p>\n<p>D) N\u0259zar\u0259t-kassa aparat\u0131ndan istifad\u0259ni dayand\u0131rmaqla v\u0259 h\u0259min m\u00fcdd\u0259td\u0259 na\u011fd pul hesabla\u015fmalar\u0131n\u0131n qeydiyyat\u0131n\u0131n m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f qaydada apar\u0131lmas\u0131n\u0131 t\u0259min etm\u0259kl\u0259 d\u0259rhal N\u0259zar\u0259t-kassa aparatlar\u0131 \u00fczr\u0259 sah\u0259l\u0259raras\u0131 ekspert komissiyas\u0131na m\u0259lumat verilm\u0259lidir<\/p>\n<p>201-1<\/p>\n<p>Vergi \u00f6d\u0259yicil\u0259ri n\u0259zar\u0259t kassa aparat\u0131nda yaranm\u0131\u015f nasazl\u0131qlar\u0131 hans\u0131 m\u00fcdd\u0259tda aradan qald\u0131r\u0131lmas\u0131n\u0131 t\u0259min etm\u0259lidir<\/p>\n<ol>\n<li>1 i\u015f g\u00fcn\u00fcnd\u0259n gec olmayaraq<\/li>\n<li>2 i\u015f g\u00fcn\u00fcnd\u0259n gec olmayaraq<\/li>\n<li>3 i\u015f g\u00fcn\u00fcnd\u0259n gec olmayaraq<\/li>\n<li>5 i\u015f g\u00fcn\u00fcnd\u0259n gec olmayaraq<\/li>\n<\/ol>\n<p>201-2<\/p>\n<p>A\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259n hans\u0131 \u015f\u0259xsl\u0259r mallar\u0131n (i\u015fl\u0259rin,xidm\u0259tl\u0259rin) al\u0131c\u0131s\u0131na elektron qaim\u0259 faktura t\u0259qdim etmirl\u0259r?<\/p>\n<ol>\n<li>bank \u0259m\u0259liyyatlar\u0131n\u0131 h\u0259yata ke\u00e7ir\u0259n \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n m\u00fc\u015ft\u0259ril\u0259rin hesablar\u0131 \u00fczr\u0259 xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259si;<\/li>\n<li>d\u00f6vl\u0259t hakimiyy\u0259ti, yerli \u00f6z\u00fcn\u00fcidar\u0259etm\u0259 orqanlar\u0131 v\u0259 b\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131 t\u0259r\u0259find\u0259n i\u015fl\u0259rin v\u0259 xidm\u0259tl\u0259rin t\u0259qdim edilm\u0259si<\/li>\n<li>m\u00fclki h\u00fcquqi m\u00fcqavil\u0259l\u0259r \u00fczr\u0259 i\u015fl\u0259ri (xidm\u0259tl\u0259ri) g\u00f6st\u0259r\u0259n h\u00fcquqi \u015f\u0259xsl\u0259r<\/li>\n<li>x\u00fcsusi notariuslar t\u0259r\u0259find\u0259n (notariat h\u0259r\u0259k\u0259tl\u0259rinin apar\u0131lmas\u0131na v\u0259 notariat h\u0259r\u0259k\u0259tl\u0259ri il\u0259\u0259laq\u0259dar) xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259s<\/li>\n<li>mallar\u0131 t\u0259qdim edilm\u0259si, (i\u015fl\u0259ri,xidm\u0259tl\u0259ri) g\u00f6st\u0259r\u0259n sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicil\u0259ri<\/li>\n<li>1.2.5 B) 2.3.4 C) 2.4.5 D) 1.2. 4<\/li>\n<\/ol>\n<p>#202<\/p>\n<p>A\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259nl\u0259rd\u0259n hans\u0131 vergi \u00f6d\u0259yicisinin v\u0259zif\u0259sin\u0259 aiddir?<\/p>\n<p>A) art\u0131q \u00f6d\u0259nilmi\u015f v\u0259 ya art\u0131q tutulmu\u015f vergil\u0259rin vaxt\u0131nda geri qaytar\u0131lmas\u0131n\u0131 v\u0259 ya \u0259v\u0259zl\u0259\u015fdirilm\u0259sini t\u0259l\u0259b etm\u0259k<\/p>\n<p>B) sahibkarl\u0131q f\u0259aliyy\u0259ti m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeyri-rezident bank idar\u0259l\u0259rind\u0259 v\u0259 dig\u0259r qeyri-rezident kredit t\u0259\u015fkilatlar\u0131nda hesablar\u0131n a\u00e7\u0131lmas\u0131 \u00fc\u00e7\u00fcn vergi orqanlar\u0131ndan al\u0131nm\u0131\u015f \u015f\u0259had\u0259tnam\u0259-dublikatlar\u0131n bildiri\u015f hiss\u0259sind\u0259 m\u00fcvafiq qeydl\u0259r etm\u0259kl\u0259 bu hesablar \u00fczr\u0259 \u0259m\u0259liyyatlar apar\u0131ld\u0131\u011f\u0131 tarix\u0259d\u0259k vergi orqan\u0131na t\u0259qdim etm\u0259k<\/p>\n<p>C) xronometraj metodu il\u0259 apar\u0131lan sonuncu m\u00fc\u015fahid\u0259d\u0259n sonra istehsal h\u0259cminin v\u0259 sat\u0131\u015f d\u00f6vriyy\u0259sinin d\u0259yi\u015fm\u0259si il\u0259 \u0259laq\u0259dar xronometraj metodu il\u0259 yeni m\u00fc\u015fahid\u0259nin apar\u0131lmas\u0131n\u0131 vergi orqanlar\u0131ndan t\u0259l\u0259b etm\u0259k<\/p>\n<p>D) qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada kommersiya [vergi] sirrinin qorunmas\u0131n\u0131 t\u0259l\u0259b etm\u0259k<\/p>\n<p>203<\/p>\n<p>A\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259nl\u0259rd\u0259n hans\u0131 vergi \u00f6d\u0259yicisinin v\u0259zif\u0259sin\u0259 aiddir?<\/p>\n<p>A) art\u0131q \u00f6d\u0259nilmi\u015f v\u0259 ya art\u0131q tutulmu\u015f vergil\u0259rin vaxt\u0131nda geri qaytar\u0131lmas\u0131n\u0131 v\u0259 ya \u0259v\u0259zl\u0259\u015fdirilm\u0259sini t\u0259l\u0259b etm\u0259k<\/p>\n<p>B) \u0130stehlakc\u0131lar\u0131n huquqlar\u0131n\u0131n mudafi\u0259si haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131 Qanununun 17-ci madd\u0259sin\u0259 uy\u011fun olaraq na\u011fds\u0131z od\u0259ni\u015fl\u0259rin apar\u0131lmas\u0131 ucun POS-terminallar\u0131n qura\u015fd\u0131r\u0131lmas\u0131n\u0131 v\u0259 istifad\u0259sini t\u0259min etm\u0259k<\/p>\n<p>C) xronometraj metodu il\u0259 apar\u0131lan sonuncu m\u00fc\u015fahid\u0259d\u0259n sonra istehsal h\u0259cminin v\u0259 sat\u0131\u015f d\u00f6vriyy\u0259sinin d\u0259yi\u015fm\u0259si il\u0259 \u0259laq\u0259dar xronometraj metodu il\u0259 yeni m\u00fc\u015fahid\u0259nin apar\u0131lmas\u0131n\u0131 vergi orqanlar\u0131ndan t\u0259l\u0259b etm\u0259k<\/p>\n<p>D) qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada kommersiya [vergi] sirrinin qorunmas\u0131n\u0131 t\u0259l\u0259b etm\u0259k<\/p>\n<p>204<\/p>\n<p>A\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259nl\u0259rd\u0259n hans\u0131 vergi \u00f6d\u0259yicisinin v\u0259zif\u0259sin\u0259 aiddir?<\/p>\n<p>A) art\u0131q \u00f6d\u0259nilmi\u015f v\u0259 ya art\u0131q tutulmu\u015f vergil\u0259rin vaxt\u0131nda geri qaytar\u0131lmas\u0131n\u0131 v\u0259 ya \u0259v\u0259zl\u0259\u015fdirilm\u0259sini t\u0259l\u0259b etm\u0259k<\/p>\n<p>B<strong>) <\/strong>vergi orqan\u0131 t\u0259r\u0259find\u0259n kameral v\u0259 s\u0259yyar vergi yoxlamalar\u0131 zaman\u0131 hesablanm\u0131\u015f v\u0259 ya yenid\u0259n hesablanm\u0131\u015f vergil\u0259r, faizl\u0259r, habel\u0259 t\u0259tbiq edilmi\u015f maliyy\u0259 sanksiyalar\u0131ndan verilmi\u015f \u015fikay\u0259t\u0259 m\u0259hk\u0259m\u0259d\u0259 bax\u0131ld\u0131\u011f\u0131 dovrd\u0259 v\u0259 h\u0259min \u015fikay\u0259t uzr\u0259 m\u0259hk\u0259m\u0259nin c\u0131xard\u0131\u011f\u0131 q\u0259rar qanuni quvv\u0259y\u0259 min\u0259n\u0259d\u0259k (vergi od\u0259yicisinin h\u0259min v\u0259saitl\u0259ri oz raz\u0131l\u0131\u011f\u0131 il\u0259 od\u0259diyi hallar istisna olmaqla) \u0259lav\u0259 hesablanm\u0131\u015f m\u0259bl\u0259\u011fin 105 faizi h\u0259cmind\u0259 pul v\u0259saitinin milli v\u0259 ya xarici valyutada cari v\u0259 dig\u0259r hesablar\u0131nda m\u0259xaric \u0259m\u0259liyyatlar\u0131 uzr\u0259 dondurulmas\u0131n\u0131 t\u0259min etm\u0259k<\/p>\n<p>C) xronometraj metodu il\u0259 apar\u0131lan sonuncu m\u00fc\u015fahid\u0259d\u0259n sonra istehsal h\u0259cminin v\u0259 sat\u0131\u015f d\u00f6vriyy\u0259sinin d\u0259yi\u015fm\u0259si il\u0259 \u0259laq\u0259dar xronometraj metodu il\u0259 yeni m\u00fc\u015fahid\u0259nin apar\u0131lmas\u0131n\u0131 vergi orqanlar\u0131ndan t\u0259l\u0259b etm\u0259k<\/p>\n<p>D) qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada kommersiya [vergi] sirrinin qorunmas\u0131n\u0131 t\u0259l\u0259b etm\u0259k<\/p>\n<p>204-1<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131lardan hans\u0131lar vergi \u00f6d\u0259yicisinin v\u0259zif\u0259sin\u0259 aiddir?<\/p>\n<ol>\n<li>m\u0259cburi ni\u015fanlama il\u0259 ni\u015fanlanmal\u0131 olan mallar\u0131n sat\u0131\u015f d\u00f6vriyy\u0259sinin t\u0259nziml\u0259nm\u0259si il\u0259 ba\u011fl\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi qaydalara n\u0259zar\u0259t etm\u0259k<\/li>\n<li>Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f vergi g\u00fcz\u0259\u015ftl\u0259rind\u0259n istifad\u0259 etm\u0259k<\/li>\n<li>m\u0259cburi ni\u015fanlama il\u0259 ni\u015fanlanmal\u0131 olan mallar\u0131 m\u0259cburi ni\u015fanlama il\u0259 ni\u015fanlanmaqla almaq, idxal etm\u0259k, sat\u0131\u015f m\u0259qs\u0259di il\u0259 saxlamaq v\u0259 ya satmaq, habel\u0259h\u0259min mallar\u0131n d\u00f6vriyy\u0259si il\u0259 ba\u011fl\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f qaydaya riay\u0259t etm\u0259k<\/li>\n<li>vergi m\u00fcnasib\u0259tl\u0259rind\u0259 n\u00fcmay\u0259nd\u0259si vasit\u0259si il\u0259 i\u015ftirak etm\u0259k<\/li>\n<\/ol>\n<p>#205<\/p>\n<p>Vergi \u00f6d\u0259yicisinin hesabat d\u00f6vr\u00fcnd\u0259 sahibkarl\u0131q f\u0259aliyy\u0259ti v\u0259 ya dig\u0259r vergi tutulan \u0259m\u0259liyyat\u0131 olmad\u0131\u011f\u0131 halda o, vergi orqan\u0131na n\u0259 t\u0259qdim etm\u0259lidir?<\/p>\n<p>A) Vergi hesabat\u0131n\u0131n \u0259v\u0259zin\u0259, hesabat\u0131n t\u0259qdim edilm\u0259si \u00fc\u00e7\u00fcn m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259n gec olmayaraq aray\u0131\u015f t\u0259qdim edir<\/p>\n<p>B) Vergi hesabat\u0131n\u0131 bo\u015f g\u00f6st\u0259rm\u0259kl\u0259 t\u0259qdim edir<\/p>\n<p>C) Vergi hesabat\u0131n\u0131 t\u0259qdim etmir<\/p>\n<p>D) F\u0259aliyy\u0259tinin dayand\u0131r\u0131ld\u0131\u011f\u0131 g\u00fcnd\u0259n gec olmayaraq vergi orqan\u0131na m\u00fcvafiq aray\u0131\u015f t\u0259qdim edir<\/p>\n<p>#206<\/p>\n<p>Vergi ilind\u0259 vergi \u00f6d\u0259yicisi sahibkarl\u0131q f\u0259aliyy\u0259tini v\u0259 ya dig\u0259r vergi tutulan \u0259m\u0259liyyatlar\u0131n\u0131 m\u00fcv\u0259qq\u0259ti dayand\u0131rd\u0131qda, bu bar\u0259d\u0259 vergi orqan\u0131na t\u0259qdim edil\u0259n m\u00fcvafiq aray\u0131\u015fda hans\u0131 m\u00fcdd\u0259t g\u00f6st\u0259rilm\u0259lidir?<\/p>\n<p>A) yaln\u0131z sahibkarl\u0131q f\u0259aliyy\u0259tinin dayand\u0131r\u0131lmas\u0131 g\u00fcn\u00fcn\u00fc<\/p>\n<p>B) yaln\u0131z vergi tutulan \u0259m\u0259liyyatlar\u0131n dayand\u0131r\u0131lmas\u0131 tarixini<\/p>\n<p>C) sahibkarl\u0131q f\u0259aliyy\u0259tinin v\u0259 ya dig\u0259r vergi tutulan \u0259m\u0259liyyatlar\u0131n dayand\u0131r\u0131lmas\u0131n\u0131n m\u00fcdd\u0259ti<\/p>\n<p>D) sahibkarl\u0131q f\u0259aliyy\u0259tinin v\u0259 ya dig\u0259r vergi tutulan \u0259m\u0259liyyatlar\u0131n dayand\u0131r\u0131lmas\u0131nad\u0259k ke\u00e7\u0259n m\u00fcdd\u0259ti<\/p>\n<p>#207<\/p>\n<p>Vergi M\u0259c\u0259ll\u0259sin\u0259 m\u00fcvafiq olaraq hesabat d\u00f6vr\u00fcnd\u0259 sahibkarl\u0131q f\u0259aliyy\u0259ti v\u0259 ya dig\u0259r vergi tutulan \u0259m\u0259liyyat\u0131 olmad\u0131\u011f\u0131 \u00fc\u00e7\u00fcn vergi hesabat\u0131 \u0259v\u0259zin\u0259 aray\u0131\u015f t\u0259qdim ed\u0259n vergi \u00f6d\u0259yicil\u0259rinin \u0259mlak\u0131 v\u0259 [v\u0259 ya] torpa\u011f\u0131 olduqda<\/p>\n<p>A) yaln\u0131z torpaq vergisinin hesabat\u0131 Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n olunmu\u015f qaydada vergi orqan\u0131na t\u0259qdim edilir<\/p>\n<p>B) \u0259mlak v\u0259 [v\u0259 ya] torpaq vergisinin hesabatlar\u0131 \u0259v\u0259zin\u0259 d\u0259 aray\u0131\u015f t\u0259qdim edilir<\/p>\n<p>C) \u0259mlak v\u0259 ya torpaq vergisinin hesabatlar\u0131 Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n olunmu\u015f qaydada v\u0259 m\u00fcdd\u0259tl\u0259rd\u0259 vergi orqan\u0131na t\u0259qdim edilir<\/p>\n<p>D) yaln\u0131z \u0259mlak vergisinin hesabat\u0131 Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n olunmu\u015f m\u00fcdd\u0259tl\u0259rd\u0259 vergi orqan\u0131na t\u0259qdim edilir<\/p>\n<p>#208<\/p>\n<p>Vergi \u00f6d\u0259yicisinin hesabat d\u00f6vr\u00fcnd\u0259 sahibkarl\u0131q v\u0259 ya dig\u0259r vergi tutulan \u0259m\u0259liyyat\u0131 olmad\u0131\u011f\u0131 halda, vergi hesabat\u0131n\u0131n \u0259v\u0259zin\u0259 vergi orqan\u0131na t\u0259qdim etdiyi aray\u0131\u015f n\u0259 vaxt q\u00fcvv\u0259sini itirir?<\/p>\n<p>A) vergi hesabatlar\u0131n\u0131n verilm\u0259si \u00fczr\u0259 \u00f6hd\u0259lik yarand\u0131qdan 3 g\u00fcn sonra<\/p>\n<p>B) aray\u0131\u015f\u0131n t\u0259qdim edildiyi g\u00fcnd\u0259n<\/p>\n<p>C) vergi hesabatlar\u0131n\u0131n verilm\u0259si \u00fczr\u0259 \u00f6hd\u0259lik yarand\u0131\u011f\u0131 g\u00fcnd\u0259n<\/p>\n<p>D) vergi hesabatlar\u0131n\u0131n verilm\u0259si \u00fczr\u0259 \u00f6hd\u0259lik ba\u015fa \u00e7atd\u0131\u011f\u0131 g\u00fcnd\u0259n<\/p>\n<p>#209<\/p>\n<p>Vergi ilind\u0259 vergi \u00f6d\u0259yicisi sahibkarl\u0131q f\u0259aliyy\u0259tini v\u0259 ya dig\u0259r vergi tutulan \u0259m\u0259liyyatlar\u0131n\u0131 m\u00fcv\u0259qq\u0259ti dayand\u0131rd\u0131qda, vergi orqan\u0131na g\u00f6nd\u0259ril\u0259n m\u00fcvafiq aray\u0131\u015f n\u0259 vaxtdan q\u00fcvv\u0259sini itirir?<\/p>\n<p>A) vergi hesabatlar\u0131n\u0131n verilm\u0259si \u00fczr\u0259 \u00f6hd\u0259lik yarand\u0131\u011f\u0131 g\u00fcnd\u0259n<\/p>\n<p>B) vergi hesabatlar\u0131n\u0131n verilm\u0259si \u00fczr\u0259 \u00f6hd\u0259lik ba\u015fa \u00e7atd\u0131\u011f\u0131 g\u00fcnd\u0259n<\/p>\n<p>C) vergi hesabatlar\u0131n\u0131n verilm\u0259si \u00fczr\u0259 \u00f6hd\u0259lik yarand\u0131qdan 3 g\u00fcn sonra<\/p>\n<p>D) aray\u0131\u015f\u0131n t\u0259qdim edildiyi g\u00fcnd\u0259n<\/p>\n<p>209-1<\/p>\n<p>S\u0131\u011forta\u00e7\u0131lar v\u0259 t\u0259krars\u0131\u011forta\u00e7\u0131lar t\u0259r\u0259find\u0259n h\u00fcquqi \u015f\u0259xsl\u0259r\u0259, onlar\u0131n filial v\u0259 n\u00fcmay\u0259nd\u0259likl\u0259rin\u0259 m\u0259xsus s\u0131\u011fortalanm\u0131\u015f (t\u0259krars\u0131\u011fortalanm\u0131\u015f) \u0259sas v\u0259saitl\u0259r bar\u0259d\u0259 m\u0259lumat m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f formada hans\u0131 m\u00fcdd\u0259td\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqana (quruma) t\u0259qdim edilir<\/p>\n<ol>\n<li>T\u0259qvim ay\u0131 bitdikd\u0259n sonra n\u00f6vb\u0259ti ay\u0131n 20-d\u0259k<\/li>\n<li>T\u0259qvim ay\u0131 bitdikd\u0259n sonra n\u00f6vb\u0259ti ay\u0131n 10-d\u0259k<\/li>\n<li>R\u00fcb bitdikd\u0259n sonra n\u00f6vb\u0259ti ay\u0131n 20-d\u0259k<\/li>\n<li>R\u00fcb bitdikd\u0259n sonra n\u00f6vb\u0259ti ay\u0131n 10-d\u0259k<\/li>\n<\/ol>\n<p>#210<\/p>\n<p>Kiml\u0259r vergi agenti hesab olunur?<\/p>\n<p>A) vergi \u00f6d\u0259yicisinin kommersiya sirrini bil\u0259n \u015f\u0259xsl\u0259r<\/p>\n<p>B) vergi \u00f6d\u0259yicisinin ail\u0259 \u00fczvl\u0259ri<\/p>\n<p>C) vergi \u00f6d\u0259yicisinin vergisini hesablama\u011fa, onu vergi \u00f6d\u0259yicisind\u0259n tutma\u011fa v\u0259 t\u0259yinat\u0131 \u00fczr\u0259 k\u00f6\u00e7\u00fcrm\u0259y\u0259 borclu olan \u015f\u0259xsl\u0259r<\/p>\n<p>D) vergi \u00f6d\u0259yicil\u0259rinin f\u0259aliyy\u0259tini izl\u0259y\u0259n x\u00fcsusi \u015f\u0259xsl\u0259r<\/p>\n<p>#211<\/p>\n<p>Hans\u0131 \u015f\u0259xsl\u0259r vergi agenti ola bil\u0259rl\u0259r?<\/p>\n<p>A) h\u0259m fiziki, h\u0259m d\u0259 h\u00fcquqi \u015f\u0259xsl\u0259r<\/p>\n<p>B) yaln\u0131z h\u00fcquqi \u015f\u0259xsl\u0259r<\/p>\n<p>C) yaln\u0131z fiziki \u015f\u0259xsl\u0259r<\/p>\n<p>D) yaln\u0131z Az\u0259rbaycan Respublikas\u0131n\u0131n v\u0259t\u0259nda\u015f\u0131 olan v\u0259 ya\u015f\u0131 18-d\u0259n yuxar\u0131 olan ist\u0259nil\u0259n \u015f\u0259xs<\/p>\n<p>#212<\/p>\n<p>Vergi agentinin h\u00fcquqlar\u0131 il\u0259 vergi \u00f6d\u0259yicisinin h\u00fcquqlar\u0131 aras\u0131nda hans\u0131 f\u0259rq vard\u0131r?<\/p>\n<p>A) onlar\u0131n h\u00fcquqlar\u0131 \u0259h\u0259miyy\u0259tli \u015f\u0259kild\u0259 bir-birind\u0259n f\u0259rql\u0259nir<\/p>\n<p>B) vergi agenti daha geni\u015f h\u00fcquqlara malikdir<\/p>\n<p>C) vergi \u00f6d\u0259yicisinin h\u00fcquqlar\u0131 daha geni\u015fdir<\/p>\n<p>D) Vergi M\u0259c\u0259ll\u0259sind\u0259 ba\u015fqa hallar n\u0259z\u0259rd\u0259 tutulmam\u0131\u015fd\u0131rsa, eyni h\u00fcquqlar\u0131 vard\u0131r<\/p>\n<p>#213<\/p>\n<p>Vergi agenti a\u015fa\u011f\u0131dak\u0131 hans\u0131 v\u0259zif\u0259l\u0259ri yerin\u0259 yetirm\u0259y\u0259 borcludur?<\/p>\n<p>1. m\u00fcvafiq vergil\u0259ri d\u00fczg\u00fcn v\u0259 vaxt\u0131nda hesablama\u011fa, onlar\u0131 vergi \u00f6d\u0259yicisind\u0259n tutma\u011fa v\u0259 t\u0259yinat\u0131 \u00fczr\u0259 k\u00f6\u00e7\u00fcrm\u0259y\u0259<\/p>\n<p>2. vergil\u0259rin hesablanmas\u0131n\u0131n, tutulmas\u0131n\u0131n v\u0259 \u00f6d\u0259nilm\u0259sinin d\u00fczg\u00fcnl\u00fcy\u00fcn\u0259 n\u0259zar\u0259t etm\u0259k \u00fc\u00e7\u00fcn z\u0259ruri s\u0259n\u0259dl\u0259ri d\u00f6vl\u0259t vergi orqanlar\u0131na verm\u0259y\u0259<\/p>\n<p>3. vergi \u00f6d\u0259yicil\u0259rind\u0259n sahibkarl\u0131q f\u0259aliyy\u0259tin\u0259 xitam verm\u0259yi t\u0259l\u0259b etm\u0259y\u0259<\/p>\n<p>4. vergi \u00f6d\u0259yicil\u0259rin\u0259 \u00f6d\u0259nil\u0259n g\u0259lirl\u0259rin, onlardan tutulan v\u0259 t\u0259yinat\u0131 \u00fczr\u0259 k\u00f6\u00e7\u00fcr\u00fcl\u0259n vergil\u0259rin, o c\u00fcml\u0259d\u0259n, h\u0259r vergi \u00f6d\u0259yicisi \u00fczr\u0259 ayr\u0131ca u\u00e7otunu aparma\u011fa<\/p>\n<p>A) 1, 2, 4 B) 1, 2, 3 C) 2, 3, 4 D) 1, 3, 4<\/p>\n<p>#214<\/p>\n<p>Verginin tutulmas\u0131 m\u00fcmk\u00fcn olmad\u0131\u011f\u0131 halda ne\u00e7\u0259 g\u00fcn m\u00fcdd\u0259tind\u0259 vergi agenti bu bar\u0259d\u0259 vergi orqan\u0131na yaz\u0131l\u0131 m\u0259lumat verm\u0259lidir?<\/p>\n<p>A) 30 g\u00fcn<\/p>\n<p>B) 20 g\u00fcn<\/p>\n<p>C) 15 g\u00fcn<\/p>\n<p>D) 10 g\u00fcn<\/p>\n<p>215. Qeyri-rezident t\u0259r\u0259find\u0259n t\u0259yin olunan vergi agenti t\u0259yin olunduqdan sonra nec\u0259 g\u00fcn \u0259rzind\u0259 vergi orqanlar\u0131na m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi formada aray\u0131\u015f t\u0259qdim edir<\/p>\n<ol>\n<li>5 g\u00fcn B) 10g\u00fcn C) 20 g\u00fcn D) 30 g\u00fcn<\/li>\n<\/ol>\n<p>#216<\/p>\n<p>Qanunla ona h\u0259val\u0259 olunmu\u015f v\u0259zif\u0259l\u0259ri yerin\u0259 yetirm\u0259m\u0259y\u0259 v\u0259 ya laz\u0131m\u0131nca yerin\u0259 yetirm\u0259m\u0259y\u0259 g\u00f6r\u0259 vergi agenti hans\u0131 qaydada m\u0259suliyy\u0259t da\u015f\u0131y\u0131r?<\/p>\n<p>A) yaln\u0131z \u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada<\/p>\n<p>B) Vergi M\u0259c\u0259ll\u0259si v\u0259 dig\u0259r qanunlarla m\u00fc\u0259yy\u0259n edilmi\u015f qaydada<\/p>\n<p>C) Konstitusiya il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada<\/p>\n<p>D) he\u00e7 bir m\u0259suliyy\u0259t da\u015f\u0131m\u0131r<\/p>\n<p>#217<\/p>\n<p>Vergi agenti t\u0259r\u0259find\u0259n birba\u015fa v\u0259 ya dolay\u0131 yolla tabe oldu\u011fu \u015f\u0259xsin t\u0259qsiri \u00fcz\u00fcnd\u0259n ona h\u0259val\u0259 olunmu\u015f v\u0259zif\u0259l\u0259rin yerin\u0259 yetirilm\u0259m\u0259sin\u0259 v\u0259 ya laz\u0131m\u0131nca yerin\u0259 yetirilm\u0259m\u0259sin\u0259 g\u00f6r\u0259 Vergi M\u0259c\u0259ll\u0259si v\u0259 dig\u0259r qanunlarla m\u00fc\u0259yy\u0259n edilmi\u015f qaydada kim [hans\u0131 \u015f\u0259xs] m\u0259suliyy\u0259t da\u015f\u0131y\u0131r?<\/p>\n<p>A) h\u0259m vergi agenti, h\u0259m d\u0259 onun bilavasit\u0259 v\u0259 ya dolay\u0131s\u0131 il\u0259 tabe oldu\u011fu \u015f\u0259xs<\/p>\n<p>B) vergi agentinin bilavasit\u0259 v\u0259 ya dolay\u0131s\u0131 il\u0259 tabe oldu\u011fu \u015f\u0259xs<\/p>\n<p>C) yaln\u0131z vergi agentinin \u00f6z\u00fc<\/p>\n<p>D) he\u00e7 kim m\u0259suliyy\u0259t da\u015f\u0131m\u0131r<\/p>\n<p>#218<\/p>\n<p>Vergitutma m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qar\u015f\u0131l\u0131ql\u0131 sur\u0259td\u0259 as\u0131l\u0131 olan \u015f\u0259xsl\u0259r kiml\u0259rdir?<\/p>\n<p>A) aralar\u0131ndak\u0131 m\u00fcnasib\u0259tl\u0259r f\u0259aliyy\u0259tl\u0259rinin iqtisadi n\u0259tic\u0259l\u0259rin\u0259 v\u0259 ya onlar\u0131n t\u0259msil etdiyi \u015f\u0259xsl\u0259rin f\u0259aliyy\u0259tin\u0259 dolay\u0131s\u0131 t\u0259sir g\u00f6st\u0259r\u0259 bil\u0259n fiziki \u015f\u0259xsl\u0259r v\u0259 [v\u0259 yA) h\u00fcquqi \u015f\u0259xsl\u0259r<\/p>\n<p>B) aralar\u0131ndak\u0131 m\u00fcnasib\u0259tl\u0259r f\u0259aliyy\u0259tl\u0259rinin iqtisadi n\u0259tic\u0259l\u0259rin\u0259 v\u0259 ya onlar\u0131n t\u0259msil etdiyi \u015f\u0259xsl\u0259rin f\u0259aliyy\u0259tin\u0259 bilavasit\u0259 t\u0259sir g\u00f6st\u0259r\u0259 bil\u0259n fiziki \u015f\u0259xsl\u0259r v\u0259 [v\u0259 yA) h\u00fcquqi \u015f\u0259xsl\u0259r<\/p>\n<p>C) aralar\u0131ndak\u0131 m\u00fcnasib\u0259tl\u0259r f\u0259aliyy\u0259tl\u0259rinin \u00fcmumi n\u0259tic\u0259l\u0259rin\u0259 v\u0259 ya onlar\u0131n t\u0259msil etdiyi \u015f\u0259xsl\u0259rin f\u0259aliyy\u0259tin\u0259 bilavasit\u0259 t\u0259sir g\u00f6st\u0259r\u0259 bilm\u0259y\u0259n fiziki \u015f\u0259xsl\u0259r v\u0259 [v\u0259 yA) h\u00fcquqi \u015f\u0259xsl\u0259r<\/p>\n<p>D) aralar\u0131ndak\u0131 m\u00fcnasib\u0259tl\u0259r f\u0259aliyy\u0259tl\u0259rinin iqtisadi n\u0259tic\u0259l\u0259rin\u0259 v\u0259 ya onlar\u0131n t\u0259msil etdiyi \u015f\u0259xsl\u0259rin f\u0259aliyy\u0259tin\u0259 bilavasit\u0259 t\u0259sir g\u00f6st\u0259r\u0259 bil\u0259n yaln\u0131z fiziki \u015f\u0259xsl\u0259r<\/p>\n<p>#219<\/p>\n<p>Vergitutma m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn bir \u015f\u0259xsin dig\u0259r \u015f\u0259xsin \u0259mlak\u0131nda (nizamnam\u0259 kapital\u0131nda) bilavasit\u0259 v\u0259 ya dolay\u0131s\u0131 i\u015ftirak pay\u0131 v\u0259 ya s\u0259s h\u00fcququ ne\u00e7\u0259 faizd\u0259n az olmad\u0131qda, bu \u015f\u0259xsl\u0259r qar\u015f\u0131l\u0131ql\u0131 sur\u0259td\u0259 as\u0131l\u0131 olan \u015f\u0259xsl\u0259r say\u0131l\u0131rlar?<\/p>\n<p>A) 20 faiz<\/p>\n<p>B) 15 faiz<\/p>\n<p>C) 10 faiz<\/p>\n<p>D) 5 faiz<\/p>\n<p>#220<\/p>\n<p>Vergitutma m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn a\u015fa\u011f\u0131dak\u0131 hans\u0131 \u015f\u0259xsl\u0259r qar\u015f\u0131l\u0131ql\u0131 sur\u0259td\u0259 as\u0131l\u0131 olan \u015f\u0259xsl\u0259r say\u0131l\u0131rlar?<\/p>\n<p>1. bir \u015f\u0259xs dig\u0259r \u015f\u0259xsin \u0259mlak\u0131nda bilavasit\u0259 v\u0259 dolay\u0131s\u0131 il\u0259 i\u015ftirak edirs\u0259 v\u0259 onun i\u015ftirak pay\u0131 v\u0259 ya s\u0259s h\u00fcququ az\u0131 20 faizdirs\u0259<\/p>\n<p>2. bir \u015f\u0259xs \u00f6z\u00fcn\u00fcn xidm\u0259ti v\u0259ziyy\u0259tin\u0259 g\u00f6r\u0259 dig\u0259r \u015f\u0259xs\u0259 tabedir v\u0259 ya bir \u015f\u0259xs dig\u0259r \u015f\u0259xsin bilavasit\u0259 v\u0259 ya dolay\u0131s\u0131 il\u0259 n\u0259zar\u0259tind\u0259dir<\/p>\n<p>3. \u015f\u0259xsl\u0259r \u00fc\u00e7\u00fcnc\u00fc \u015f\u0259xsin birba\u015fa v\u0259 ya dolay\u0131s\u0131 il\u0259 n\u0259zar\u0259tind\u0259dirl\u0259r<\/p>\n<p>4. bir \u015f\u0259xs dig\u0259r \u015f\u0259xsin \u0259mlak\u0131nda bilavasit\u0259 v\u0259 dolay\u0131s\u0131 il\u0259 i\u015ftirak edirs\u0259 v\u0259 onun i\u015ftirak pay\u0131 v\u0259 ya s\u0259s h\u00fcququ az\u0131 15 faizdirs\u0259<\/p>\n<p>A) 1, 2, 4 B) 1, 2, 3 C) 2, 3, 4, D) 1, 3, 4<\/p>\n<p>221. Bir \u015f\u0259xs dig\u0259r \u015f\u0259xs\u0259 hans\u0131 halda n\u0259zar\u0259t etmi\u015f hesab olunur<\/p>\n<ol>\n<li>H\u0259min \u015f\u0259xs dig\u0259r\u015f\u0259xsin iqtisadi f\u0259aliyy\u0259tini yoxlamaq imkan\u0131na malikdir<\/li>\n<li>h\u0259min \u015f\u0259xs dig\u0259r \u015f\u0259xsin f\u0259aliyy\u0259tin\u0259 maliyy\u0259 v\u0259 vergi n\u0259zar\u0259ti etm\u0259k imkan\u0131na malikdir<\/li>\n<li>h\u0259min \u015f\u0259xs dig\u0259r \u015f\u0259xsin f\u0259aliyy\u0259tini m\u0259hdudla\u015fd\u0131rmaq v\u0259 ya istiqam\u0259tl\u0259ndirm\u0259k imkan\u0131na malikdir<\/li>\n<li>h\u0259min \u015f\u0259xs dig\u0259r \u015f\u0259xsin f\u0259aliyy\u0259tin\u0259 audit n\u0259zar\u0259ti etm\u0259k imkan\u0131na malikdir<\/li>\n<\/ol>\n<p>#222<\/p>\n<p>Az\u0259rbaycan Respublikas\u0131nda qeyri-rezident h\u00fcquqi \u015f\u0259xsin v\u0259 ya qeyri-rezident fiziki \u015f\u0259xsin daimi n\u00fcmay\u0259nd\u0259liyi ist\u0259nil\u0259n 12 ay \u0259rzind\u0259 Az\u0259rbaycan Respublikas\u0131ndak\u0131 f\u0259aliyy\u0259ti \u00fcst-\u00fcst\u0259 ne\u00e7\u0259 g\u00fcnd\u0259n az olmad\u0131qda daimi n\u00fcmay\u0259nd\u0259lik vasit\u0259si il\u0259 h\u0259yata ke\u00e7iril\u0259n f\u0259aliyy\u0259t say\u0131l\u0131r?<\/p>\n<p>A) 183 g\u00fcnd\u0259n<\/p>\n<p>B) 90 g\u00fcnd\u0259n<\/p>\n<p>C) 60 g\u00fcnd\u0259n<\/p>\n<p>D) 30 g\u00fcnd\u0259n<\/p>\n<p>#223<\/p>\n<p>A\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259n f\u0259aliyy\u0259t n\u00f6vl\u0259rind\u0259n hans\u0131 daimi n\u00fcmay\u0259nd\u0259lik vasit\u0259si il\u0259 h\u0259yata ke\u00e7iril\u0259n f\u0259aliyy\u0259t say\u0131l\u0131r?<\/p>\n<p>A) qeyri-rezident m\u00fc\u0259ssis\u0259sinin \u00f6z\u00fcn\u0259 m\u0259xsus mallar\u0131n v\u0259 m\u0259mulatlar\u0131n m\u00fcst\u0259sna olaraq saxlanmas\u0131 v\u0259 ya n\u00fcmayi\u015f etdirilm\u0259si<\/p>\n<p>B) m\u0259sl\u0259h\u0259t xidm\u0259ti g\u00f6st\u0259rm\u0259si<\/p>\n<p>C) qeyri-rezident m\u00fc\u0259ssis\u0259sinin \u00f6z\u00fc \u00fc\u00e7\u00fcn h\u0259r hans\u0131 haz\u0131rl\u0131q v\u0259 ya yard\u0131m\u00e7\u0131 xarakterli f\u0259aliyy\u0259t g\u00f6st\u0259rm\u0259si<\/p>\n<p>D) qeyri-rezident m\u00fc\u0259ssis\u0259sinin \u00f6z\u00fcn\u0259 m\u0259xsus olan mallar\u0131n v\u0259 m\u0259mulatlar\u0131n ehtiyatlar\u0131n\u0131n dig\u0259r \u015f\u0259xs t\u0259r\u0259find\u0259n emal v\u0259 sonradan Az\u0259rbaycan Respublikas\u0131ndan ixrac edilm\u0259si m\u0259qs\u0259di il\u0259 saxlanmas\u0131<\/p>\n<p>#224<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131lardan hans\u0131lar daimi n\u00fcmay\u0259nd\u0259liyi \u0259hat\u0259 edir?<\/p>\n<p>1. tikinti v\u0259 t\u0259mir meydan\u00e7alar\u0131, qura\u015fd\u0131rma v\u0259 ya y\u0131\u011fma obyektl\u0259ri, h\u0259m\u00e7inin bu c\u00fcr obyektl\u0259rl\u0259 ba\u011fl\u0131 n\u0259zar\u0259t f\u0259aliyy\u0259t g\u00f6st\u0259rilm\u0259sini<\/p>\n<p>2. rezident \u015f\u0259xs t\u0259r\u0259find\u0259n Az\u0259rbaycan Respublikas\u0131 \u0259razisind\u0259 dig\u0259r sahibkarl\u0131q n\u00f6vl\u0259rinin h\u0259yata ke\u00e7irildiyi ist\u0259nil\u0259n h\u0259r hans\u0131 i\u015f yerl\u0259rini<\/p>\n<p>3. m\u00fcxt\u0259lif m\u0259sl\u0259h\u0259t xidm\u0259ti \u00fczr\u0259 yerl\u0259rini<\/p>\n<p>4. filial\u0131 v\u0259 agentliyi<\/p>\n<p>5. rezident fiziki \u015f\u0259xsin sahibkarl\u0131q f\u0259aliyy\u0259ti \u00fc\u00e7\u00fcn istifad\u0259 etdiyi bazan\u0131 [yeri]<\/p>\n<p>A) 2, 4, 5 B) 2, 3, 4 C) 1, 3, 4 D) 1, 2, 3<\/p>\n<p>#225<\/p>\n<p>Hans\u0131 f\u0259aliyy\u0259t n\u00f6v\u00fc qeyri-rezidentin daimi n\u00fcmay\u0259nd\u0259lik vasit\u0259si il\u0259 h\u0259yata ke\u00e7iril\u0259n f\u0259aliyy\u0259t say\u0131lm\u0131r?<\/p>\n<p>A) qeyri-rezidentin apard\u0131\u011f\u0131 tikinti v\u0259 t\u0259mir i\u015fl\u0259ri<\/p>\n<p>B) qeyri-rezident m\u00fc\u0259ssis\u0259nin \u00f6z\u00fc \u00fc\u00e7\u00fcn mallar\u0131n al\u0131nmas\u0131<\/p>\n<p>C) m\u0259sl\u0259h\u0259t xidm\u0259ti<\/p>\n<p>D) t\u0259bii ehtiyatlar\u0131n k\u0259\u015ffiyyat\u0131<\/p>\n<p>#226<\/p>\n<p>Daimi n\u00fcmay\u0259nd\u0259lik a\u015fa\u011f\u0131dak\u0131lardan hans\u0131n\u0131 \u0259hat\u0259 etmir?<\/p>\n<p>A) filial\u0131 v\u0259 agentliyi<\/p>\n<p>B) b\u00f6lm\u0259ni<\/p>\n<p>C) qeyri-rezident m\u00fc\u0259ssis\u0259sinin \u00f6z\u00fc \u00fc\u00e7\u00fcn h\u0259r hans\u0131 haz\u0131rl\u0131q v\u0259 ya yard\u0131m\u00e7\u0131 xarakterli f\u0259aliyy\u0259t g\u00f6st\u0259rm\u0259sini<\/p>\n<p>D) qeyri-rezident fiziki \u015f\u0259xsin sahibkarl\u0131q f\u0259aliyy\u0259ti \u00fc\u00e7\u00fcn istifad\u0259 etdiyi bazan\u0131 [yeri]<\/p>\n<p>#227<\/p>\n<p>Vergitutma m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeyri-rezident m\u00fc\u0259ssis\u0259sinin v\u0259 ya qeyri-rezident fiziki \u015f\u0259xsin ist\u0259nil\u0259n 12 ay \u0259rzind\u0259 \u00fcst-\u00fcst\u0259 90 g\u00fcnd\u0259n az m\u00fcdd\u0259td\u0259 Az\u0259rbaycan Respublikas\u0131nda f\u0259aliyy\u0259t g\u00f6st\u0259rdiyi h\u0259r hans\u0131 yer daimi n\u00fcmay\u0259nd\u0259lik say\u0131lmad\u0131qda, bu halda Az\u0259rbaycan m\u0259nb\u0259yind\u0259n \u0259ld\u0259 olunan g\u0259lird\u0259n hans\u0131 qaydada vergi tutulur?<\/p>\n<p>A) bu g\u0259lirl\u0259rd\u0259n vergi tutulmur<\/p>\n<p>B) Vergi M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq b\u0259yannam\u0259 \u00fczr\u0259 vergiy\u0259 c\u0259lb olunur<\/p>\n<p>C) Vergi M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq m\u00fcst\u0259sna hallarda bu g\u0259lirl\u0259r vergiy\u0259 c\u0259lb olunur<\/p>\n<p>D) Vergi M\u0259c\u0259ll\u0259sin\u0259 \u0259sas\u0259n \u00f6d\u0259ni\u015f m\u0259nb\u0259yind\u0259 vergiy\u0259 c\u0259lb edilir<\/p>\n<p><strong>F\u0259sil III<\/strong><\/p>\n<p>#228<\/p>\n<p>Az\u0259rbaycan Respublikas\u0131nda d\u00f6vl\u0259t vergi orqanlar\u0131n\u0131 hans\u0131 orqanlar t\u0259\u015fkil edir?<\/p>\n<p>A) m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 v\u0259 bilavasit\u0259 ona tabe olan vergi orqanlar\u0131<\/p>\n<p>B) m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 v\u0259 maliyy\u0259 orqanlar\u0131<\/p>\n<p>C) yaln\u0131z vergi orqanlar\u0131<\/p>\n<p>D) yaln\u0131z m\u00fcvafiq icra hakimiyy\u0259ti orqanlar\u0131<\/p>\n<p>#229<\/p>\n<p>Az\u0259rbaycan Respublikas\u0131nda vergi orqanlar\u0131 \u00f6z s\u0259lahiyy\u0259tl\u0259ri \u00e7\u0259r\u00e7iv\u0259sind\u0259 hans\u0131 orqanlar\u0131n s\u0259lahiyy\u0259tl\u0259rini h\u0259yata ke\u00e7irirl\u0259r?<\/p>\n<p>A) icra hakimiyy\u0259ti orqanlar\u0131n\u0131n<\/p>\n<p>B) maliyy\u0259 institutlar\u0131n\u0131n<\/p>\n<p>C) auditorlar\u0131n<\/p>\n<p>D) h\u00fcquq m\u00fchafiz\u0259 orqanlar\u0131n\u0131n<\/p>\n<p>#230<\/p>\n<p>Vergi orqanlar\u0131 t\u0259r\u0259find\u0259n onlar\u0131n s\u0259lahiyy\u0259tl\u0259ri daxilind\u0259 q\u0259bul edil\u0259n q\u0259rarlar b\u00fct\u00fcn h\u00fcquqi v\u0259 fiziki \u015f\u0259xsl\u0259r \u00fc\u00e7\u00fcn m\u0259cburidirmi?<\/p>\n<p>A) m\u0259cburi deyil<\/p>\n<p>B) m\u0259cburidir<\/p>\n<p>C) yaln\u0131z m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 il\u0259 t\u0259sdiq edildiyi halda<\/p>\n<p>D) q\u0259bul edil\u0259n q\u0259rarlar yaln\u0131z h\u00fcquqi \u015f\u0259xsl\u0259r \u00fc\u00e7\u00fcn m\u0259cburidir<\/p>\n<p>#231<\/p>\n<p>Vergi orqanlar\u0131 \u00f6z f\u0259aliyy\u0259tl\u0259rini yerli d\u00f6vl\u0259t hakimiyy\u0259ti orqanlar\u0131na m\u00fcnasib\u0259td\u0259 hans\u0131 formada h\u0259yata ke\u00e7irirl\u0259r?<\/p>\n<p>A) b\u0259zi hallarda \u00f6z f\u0259aliyy\u0259tl\u0259rini onlarla raz\u0131la\u015fd\u0131r\u0131rlar<\/p>\n<p>B) \u00f6z f\u0259aliyy\u0259tl\u0259rini onlardan as\u0131l\u0131 olmayaraq m\u00fcst\u0259qil h\u0259yata ke\u00e7irirl\u0259r<\/p>\n<p>C) b\u00fct\u00fcn hallarda \u00f6z f\u0259aliyy\u0259tl\u0259rini onlarla raz\u0131la\u015fd\u0131r\u0131rlar<\/p>\n<p>D) \u00f6z f\u0259aliyy\u0259tl\u0259rini onlardan as\u0131l\u0131 olaraq h\u0259yata ke\u00e7irirl\u0259r<\/p>\n<p>#232<\/p>\n<p>Vergi orqanlar\u0131 m\u0259hk\u0259m\u0259l\u0259r\u0259 iddia \u0259riz\u0259l\u0259rinin verilm\u0259si \u00fc\u00e7\u00fcn d\u00f6vl\u0259t r\u00fcsumunu hans\u0131 miqdarda \u00f6d\u0259yirl\u0259r?<\/p>\n<p>A) iddia m\u0259bl\u0259\u011finin 10%-i m\u0259bl\u0259\u011find\u0259<\/p>\n<p>B) iddia m\u0259bl\u0259\u011finin 15%-i m\u0259bl\u0259\u011find\u0259<\/p>\n<p>C) iddia m\u0259bl\u0259\u011finin 20%-i m\u0259bl\u0259\u011find\u0259<\/p>\n<p>D) d\u00f6vl\u0259t r\u00fcsumunu \u00f6d\u0259m\u0259kd\u0259n azadd\u0131rlar<\/p>\n<p>#233<\/p>\n<p>D\u00f6vl\u0259t vergi orqanlar\u0131n\u0131n ba\u015fl\u0131ca t\u0259yinat\u0131 n\u0259d\u0259n ibar\u0259tdir?<\/p>\n<p>A) b\u00fct\u00fcn n\u00f6v vergil\u0259rin tam v\u0259 vaxt\u0131nda \u00f6d\u0259nilm\u0259sin\u0259 n\u0259zar\u0259ti h\u0259yata ke\u00e7irirl\u0259r<\/p>\n<p>B) yol vergisind\u0259n, yerli vergil\u0259rd\u0259n [b\u0259l\u0259diyy\u0259 vergil\u0259rind\u0259n] ba\u015fqa, dig\u0259r vergil\u0259rin tam v\u0259 vaxt\u0131nda \u00f6d\u0259nilm\u0259sin\u0259 n\u0259zar\u0259ti h\u0259yata ke\u00e7irirl\u0259r<\/p>\n<p>C) yerli vergil\u0259r [b\u0259l\u0259diyy\u0259 vergil\u0259ri], habel\u0259 tutulmas\u0131 d\u00f6vl\u0259t g\u00f6mr\u00fck orqanlar\u0131n\u0131n s\u0259lahiyy\u0259tl\u0259rin\u0259 aid edilmi\u015f yol vergisi, \u018fDV v\u0259 aksiz istisna olmaqla, vergil\u0259rin tam v\u0259 vaxt\u0131nda \u00f6d\u0259nilm\u0259sin\u0259 n\u0259zar\u0259ti h\u0259yata ke\u00e7irirl\u0259r<\/p>\n<p>D) yerli vergil\u0259rd\u0259n [b\u0259l\u0259diyy\u0259 vergil\u0259rind\u0259n] ba\u015fqa, b\u00fct\u00fcn vergil\u0259rin tam v\u0259 vaxt\u0131nda \u00f6d\u0259nilm\u0259sin\u0259 n\u0259zar\u0259ti h\u0259yata ke\u00e7irirl\u0259r<\/p>\n<p>#234<\/p>\n<p>\u0130dxal-ixrac \u0259m\u0259liyyatlar\u0131 zaman\u0131 vergil\u0259rin tam v\u0259 vaxt\u0131nda \u00f6d\u0259nilm\u0259sin\u0259 n\u0259zar\u0259ti hans\u0131 orqan h\u0259yata ke\u00e7irir?<\/p>\n<p>A) Maliyy\u0259 Nazirliyi<\/p>\n<p>B) Vergil\u0259r Nazirliyi<\/p>\n<p>C) D\u00f6vl\u0259t G\u00f6mr\u00fck Komit\u0259si<\/p>\n<p>D) Nazirl\u0259r Kabineti<\/p>\n<p>#235<\/p>\n<p>Vergi orqanlar\u0131n\u0131n f\u0259aliyy\u0259tinin h\u00fcquqi \u0259saslar\u0131n\u0131 hans\u0131 qanunvericilik aktlar\u0131 t\u0259\u015fkil edir?<\/p>\n<p>A) yaln\u0131z Vergi M\u0259c\u0259ll\u0259si<\/p>\n<p>B) Az\u0259rbaycan Respublikas\u0131n\u0131n Konstitusiyas\u0131, Vergi M\u0259c\u0259ll\u0259si v\u0259 onlara uy\u011fun olaraq q\u0259bul edilmi\u015f qanunvericilik aktlar\u0131<\/p>\n<p>C) yaln\u0131z Vergi M\u0259c\u0259ll\u0259si v\u0259 onlara uy\u011fun olaraq q\u0259bul edilmi\u015f qanunvericilik aktlar\u0131<\/p>\n<p>D) ancaq Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisind\u0259 q\u0259bul edilmi\u015f qanunvericilik aktlar\u0131<\/p>\n<p>#236<\/p>\n<p>D\u00f6vl\u0259t vergi orqanlar\u0131n\u0131n i\u015f\u00e7il\u0259rinin icbari qaydada s\u0131\u011forta olunmalar\u0131 hans\u0131 v\u0259sait hesab\u0131na h\u0259yata ke\u00e7irilir?<\/p>\n<p>A) vergi orqan\u0131 i\u015f\u00e7il\u0259rinin \u00f6z v\u0259saitl\u0259ri hesab\u0131na<\/p>\n<p>B) vergi orqanlar\u0131nda yarad\u0131lm\u0131\u015f x\u00fcsusi fond hesab\u0131na<\/p>\n<p>C) d\u00f6vl\u0259t b\u00fcdc\u0259sinin v\u0259saiti hesab\u0131na<\/p>\n<p>D) vergi orqanlar\u0131n\u0131n i\u015f\u00e7il\u0259ri s\u0131\u011forta olunmurlar<\/p>\n<p>#237<\/p>\n<p>Vergi orqan\u0131n\u0131n i\u015f\u00e7isin\u0259 xidm\u0259ti f\u0259aliyy\u0259ti h\u0259yata ke\u00e7irdiyi zaman pe\u015f\u0259 f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olma\u011fa imkan verm\u0259y\u0259n a\u011f\u0131r b\u0259d\u0259n x\u0259sar\u0259ti yetirildikd\u0259, ona d\u00f6vl\u0259t b\u00fcdc\u0259sinin v\u0259saiti hesab\u0131na hans\u0131 m\u0259bl\u0259\u011f \u00f6d\u0259nilir?<\/p>\n<p>A) v\u0259zif\u0259 maa\u015f\u0131 il\u0259 pensiyas\u0131 aras\u0131ndak\u0131 f\u0259rq<\/p>\n<p>B) yaln\u0131z v\u0259zif\u0259 maa\u015f\u0131<\/p>\n<p>C) adi qaydada pensiya hesablan\u0131r<\/p>\n<p>D) bird\u0259f\u0259lik 500 min manat pul v\u0259saiti \u00f6d\u0259nilir<\/p>\n<p>#238<\/p>\n<p>Xidm\u0259ti f\u0259aliyy\u0259tl\u0259 \u0259laq\u0259dar vergi orqan\u0131n\u0131n i\u015f\u00e7isinin v\u0259 ya onun ail\u0259 \u00fczvl\u0259rinin \u0259mlak\u0131na d\u0259ymi\u015f z\u0259r\u0259r hans\u0131 v\u0259sait hesab\u0131na \u00f6d\u0259nilir?<\/p>\n<p>A) sonradan t\u0259qsirkar \u015f\u0259xsd\u0259n tutulmaqla tam h\u0259cmd\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sinin v\u0259saiti hesab\u0131na<\/p>\n<p>B) vergi orqanlar\u0131n\u0131n b\u00fcdc\u0259d\u0259nk\u0259nar fondunun v\u0259saiti hesab\u0131na<\/p>\n<p>C) h\u0259mkarlar t\u0259\u015fkilat\u0131n\u0131n v\u0259saitl\u0259ri hesab\u0131na<\/p>\n<p>D) yerli [b\u0259l\u0259diyy\u0259] b\u00fcdc\u0259sinin v\u0259saiti hesab\u0131na<\/p>\n<p>#239<\/p>\n<p>Vergi orqanlar\u0131 i\u015f\u00e7il\u0259rinin sosial m\u00fcdafi\u0259si m\u0259qs\u0259di il\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar fondu hans\u0131 qaydada yarad\u0131l\u0131r?<\/p>\n<p>A) vergi orqanlar\u0131 t\u0259r\u0259find\u0259n t\u0259tbiq edil\u0259n v\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 daxil olan maliyy\u0259 sanksiyalar\u0131 m\u0259bl\u0259\u011finin 50 faizi hesab\u0131na<\/p>\n<p>B) vergi orqanlar\u0131 t\u0259r\u0259find\u0259n t\u0259tbiq edil\u0259n v\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 daxil olan maliyy\u0259 sanksiyalar\u0131 m\u0259bl\u0259\u011finin 10 faizi hesab\u0131na [d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n vergi orqanlar\u0131n\u0131n saxlan\u0131lmas\u0131 \u00fc\u00e7\u00fcn ayr\u0131lan v\u0259saitin 50 faizind\u0259n \u00e7ox olmamaqla]<\/p>\n<p>C) vergi orqanlar\u0131 t\u0259r\u0259find\u0259n t\u0259tbiq edil\u0259n v\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 daxil olan maliyy\u0259 sanksiyalar\u0131 v\u0259 inzibati c\u0259rim\u0259 m\u0259bl\u0259\u011finin 5 faizi hesab\u0131na [d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n vergi orqanlar\u0131n\u0131n saxlan\u0131lmas\u0131 \u00fc\u00e7\u00fcn ayr\u0131lan v\u0259saitin 30 faizind\u0259n \u00e7ox olmamaqla]<\/p>\n<p>D) vergi orqanlar\u0131 t\u0259r\u0259find\u0259n d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 daxil olan v\u0259saitl\u0259rin, maliyy\u0259 sanksiyalar\u0131 m\u0259bl\u0259\u011finin 5 faizi hesab\u0131na [d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n vergi orqanlar\u0131n\u0131n saxlan\u0131lmas\u0131 \u00fc\u00e7\u00fcn ayr\u0131lan v\u0259saitin 30 faizind\u0259n \u00e7ox olmamaqla]<\/p>\n<p>239-1<\/p>\n<p>M\u0259hk\u0259m\u0259nin q\u0259rar\u0131 il\u0259 m\u00fcsadir\u0259 edilmi\u015f aksiz markas\u0131 olmayan v\u0259 ya saxta aksiz markalar\u0131 il\u0259 markalanm\u0131\u015f mallar\u0131n sat\u0131\u015f\u0131ndan \u0259ld\u0259 edil\u0259n v\u0259saitin m\u0259bl\u0259\u011find\u0259n hans\u0131 h\u0259cmd\u0259 ay\u0131rmalar edilir?<\/p>\n<ol>\n<li>10faiz<\/li>\n<li>20faiz<\/li>\n<li>40faiz<\/li>\n<li>50faiz<\/li>\n<\/ol>\n<p>239-2<\/p>\n<p>Sosial s\u0131\u011forta haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131 Qanununun t\u0259l\u0259bl\u0259rinin pozulmas\u0131na g\u00f6r\u0259 vergi orqanlar\u0131 t\u0259r\u0259find\u0259n t\u0259tbiq edil\u0259n v\u0259 h\u0259min Qanunun 19-cu madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan fonda daxil olan maliyy\u0259 sanksiyas\u0131 m\u0259bl\u0259\u011finin ne\u00e7\u0259 faizi m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqanlar\u0131n (qurumlar\u0131n) maddi-texniki bazas\u0131n\u0131 v\u0259 i\u015f\u00e7il\u0259rinin sosial m\u00fcdafi\u0259sini g\u00fccl\u0259ndirm\u0259k m\u0259qs\u0259dil\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqanlar\u0131n (qurumlar\u0131n) hesablar\u0131na k\u00f6\u00e7\u00fcr\u00fcl\u00fcr.<\/p>\n<ol>\n<li>10 faizi<\/li>\n<li>20 faizi<\/li>\n<li>40 faizi<\/li>\n<li>50 faizi<\/li>\n<\/ol>\n<p>#240<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131lardan hans\u0131lar vergi orqanlar\u0131n\u0131n h\u00fcquqlar\u0131na aiddir?<\/p>\n<p>1. m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259tl\u0259rd\u0259 \u00f6d\u0259nilm\u0259mi\u015f vergil\u0259rin, faizl\u0259rin, maliyy\u0259 sanksiyalar\u0131n\u0131n v\u0259 inzibati c\u0259rim\u0259l\u0259rin qanunla m\u00fc\u0259yy\u0259n edilmi\u015f qaydada d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259nilm\u0259sini t\u0259min etm\u0259k<\/p>\n<p>2. \u201c\u018fm\u0259liyyat-axtar\u0131\u015f f\u0259aliyy\u0259ti haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanunu il\u0259 m\u00fc\u0259yy\u0259n olunmu\u015f hallarda v\u0259 qaydada v\u0259t\u0259nda\u015flar\u0131n vergi m\u0259s\u0259l\u0259l\u0259ri il\u0259 ba\u011fl\u0131 sor\u011fusunu h\u0259yata ke\u00e7irtm\u0259k<\/p>\n<p>3. vergi \u00f6d\u0259yicisinin audit yoxlamas\u0131ndan ke\u00e7m\u0259sini t\u0259l\u0259b etm\u0259k<\/p>\n<p>4. Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada v\u0259 hallarda kameral v\u0259 s\u0259yyar vergi yoxlamalar\u0131n\u0131, operativ vergi n\u0259zar\u0259tini ke\u00e7irm\u0259k<\/p>\n<p>5. h\u00fcquqi \u015f\u0259xsl\u0259rin ya\u015fay\u0131\u015f sah\u0259l\u0259rind\u0259ki \u0259mlak\u0131n\u0131n inventarizasiyas\u0131n\u0131 aparmaq<\/p>\n<p>A) 1; 2; 4 B) 1; 2; 5 C) 2; 3; 4 D) 3; 4; 5<\/p>\n<p>#241<\/p>\n<p>A\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259nl\u0259rd\u0259n hans\u0131lar vergi orqanlar\u0131n\u0131n h\u00fcquqlar\u0131na aiddir?<\/p>\n<p>1. m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 il\u0259 m\u00fcsadir\u0259 edilmi\u015f aksiz markas\u0131 olmayan v\u0259 ya saxta aksiz markalar\u0131 il\u0259 markalanm\u0131\u015f , habel\u0259 m\u0259cburi ni\u015fanlama il\u0259 ni\u015fanlanmayan v\u0259 ya saxta m\u0259cburi ni\u015fanlama il\u0259 ni\u015fanlanm\u0131\u015f mallar\u0131n sat\u0131\u015f\u0131n\u0131 qanunvericiliy\u0259 uy\u011fun olaraq t\u0259\u015fkil etm\u0259k<\/p>\n<p>2. Vergi M\u0259c\u0259ll\u0259 si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada m\u00fct\u0259x\u0259ssisl\u0259ri, ekspertl\u0259ri, t\u0259rc\u00fcm\u0259\u00e7il\u0259ri, m\u00fc\u015fahid\u0259\u00e7il\u0259ri c\u0259lb etm\u0259k<\/p>\n<p>3. vergi \u00f6d\u0259yicisinin audit yoxlamas\u0131ndan ke\u00e7m\u0259sini t\u0259l\u0259b etm\u0259k<\/p>\n<p>4. Az\u0259rbaycan Respublikas\u0131n\u0131n Cinay\u0259t-Prosessual M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada t\u0259hqiqat aparmaq<\/p>\n<p>5. h\u00fcquqi \u015f\u0259xsl\u0259rin ya\u015fay\u0131\u015f sah\u0259l\u0259rind\u0259ki \u0259mlak\u0131n\u0131n inventarizasiyas\u0131n\u0131 aparmaq<\/p>\n<p>A) 1; 2; 4 B) 1; 2; 5 C) 2; 3; 4 D)3; 4; 5<\/p>\n<p>242<\/p>\n<p>A\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259nl\u0259rd\u0259n hans\u0131lar vergi orqanlar\u0131n\u0131n h\u00fcquqlar\u0131na aiddir?<\/p>\n<p>1. m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 il\u0259 m\u00fcsadir\u0259 edilmi\u015f aksiz markas\u0131 olmayan v\u0259 ya saxta aksiz markalar\u0131 il\u0259 markalanm\u0131\u015f<em>, <\/em>habel\u0259 m\u0259cburi ni\u015fanlama il\u0259 ni\u015fanlanmayan v\u0259 ya saxta m\u0259cburi ni\u015fanlama il\u0259 ni\u015fanlanm\u0131\u015f mallar\u0131n sat\u0131\u015f\u0131n\u0131 qanunvericiliy\u0259 uy\u011fun olaraq t\u0259\u015fkil etm\u0259k<\/p>\n<p>2. muhasibat ucotu elektron formatda apar\u0131ld\u0131\u011f\u0131 halda elektron auditin m\u0259qs\u0259dl\u0259ri ucun vergi od\u0259yicisinin v\u0259 onun filiallar\u0131n\u0131n elektron da\u015f\u0131y\u0131c\u0131lar\u0131ndak\u0131 m\u0259lumatlar\u0131n\u0131n verilm\u0259sini, h\u0259min m\u0259lumatlara birba\u015fa v\u0259 ya m\u0259saf\u0259d\u0259n c\u0131x\u0131\u015f imkan\u0131n\u0131n yarad\u0131lmas\u0131n\u0131 t\u0259l\u0259b etm\u0259k<\/p>\n<p>3. vergi \u00f6d\u0259yicisinin audit yoxlamas\u0131ndan ke\u00e7m\u0259sini t\u0259l\u0259b etm\u0259k<\/p>\n<p>4. Az\u0259rbaycan Respublikas\u0131n\u0131n Cinay\u0259t-Prosessual M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada t\u0259hqiqat aparmaq<\/p>\n<p>5. h\u00fcquqi \u015f\u0259xsl\u0259rin ya\u015fay\u0131\u015f sah\u0259l\u0259rind\u0259ki \u0259mlak\u0131n\u0131n inventarizasiyas\u0131n\u0131 aparmaq<\/p>\n<p>A) 1; 2; 4 B) 1; 2; 5 C) 2; 3; 4 D)3; 4; 5<\/p>\n<p>243<\/p>\n<p>A\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259nl\u0259rd\u0259n hans\u0131lar vergi orqanlar\u0131n\u0131n h\u00fcquqlar\u0131na aiddir?<\/p>\n<p>1. hesablanm\u0131\u015f vergil\u0259r uzr\u0259 borclar\u0131n v\u0259 faizl\u0259rin, t\u0259tbiq edilmi\u015f maliyy\u0259 sanksiyalar\u0131n\u0131n dovl\u0259t budc\u0259sin\u0259 al\u0131nmas\u0131 bar\u0259d\u0259 m\u0259hk\u0259m\u0259d\u0259 iddia qald\u0131rmaq<\/p>\n<p>2. muhasibat ucotu elektron formatda apar\u0131ld\u0131\u011f\u0131 halda elektron auditin m\u0259qs\u0259dl\u0259ri ucun vergi od\u0259yicisinin v\u0259 onun filiallar\u0131n\u0131n elektron da\u015f\u0131y\u0131c\u0131lar\u0131ndak\u0131 m\u0259lumatlar\u0131n\u0131n verilm\u0259sini, h\u0259min m\u0259lumatlara birba\u015fa v\u0259 ya m\u0259saf\u0259d\u0259n c\u0131x\u0131\u015f imkan\u0131n\u0131n yarad\u0131lmas\u0131n\u0131 t\u0259l\u0259b etm\u0259k<\/p>\n<p>3. vergi \u00f6d\u0259yicisinin audit yoxlamas\u0131ndan ke\u00e7m\u0259sini t\u0259l\u0259b etm\u0259k<\/p>\n<p>4. vergi riskl\u0259rinin minimalla\u015fd\u0131r\u0131lmas\u0131 m\u0259qs\u0259di il\u0259 vergi od\u0259yicil\u0259ri il\u0259 muvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n mu\u0259yy\u0259n etdiyi qaydada v\u0259 formada \u201cVergi partnyorlu\u011fu sazi\u015fi\u201d ba\u011flamaq<\/p>\n<p>5. h\u00fcquqi \u015f\u0259xsl\u0259rin ya\u015fay\u0131\u015f sah\u0259l\u0259rind\u0259ki \u0259mlak\u0131n\u0131n inventarizasiyas\u0131n\u0131 aparmaq<\/p>\n<p>A) 1; 2; 4 B) 1; 2; 5 C) 2; 3; 4 D)3; 4; 5<\/p>\n<p>244. A\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259nl\u0259rd\u0259n hans\u0131lar vergi orqanlar\u0131n\u0131n h\u00fcquqlar\u0131na aiddir?<\/p>\n<ol>\n<li>vergi v\u0259 maliyy\u0259 m\u0259lumatlar\u0131n\u0131n m\u00fcbadil\u0259sini n\u0259z\u0259rd\u0259 tutan Az\u0259rbaycan Respublikas\u0131n\u0131n t\u0259r\u0259fdar \u00e7\u0131xd\u0131\u011f\u0131 beyn\u0259lxalq m\u00fcqavil\u0259l\u0259r\u0259 \u0259sas\u0259n \u015f\u0259xsl\u0259rd\u0259n h\u0259min m\u00fcqavil\u0259nin t\u0259l\u0259bl\u0259rind\u0259n ir\u0259li g\u0259l\u0259n s\u0259n\u0259dl\u0259ri v\u0259 m\u0259lumatlar\u0131 elektron v\u0259 (v\u0259 ya) ka\u011f\u0131z da\u015f\u0131y\u0131c\u0131larda t\u0259l\u0259b etm\u0259k<\/li>\n<li>h\u00fcquqi v\u0259 fiziki \u015f\u0259xsl\u0259rin ya\u015fay\u0131\u015f sah\u0259l\u0259rind\u0259ki \u0259mlak\u0131n\u0131n inventarizasiyas\u0131n\u0131 aparmaq<\/li>\n<li>s\u0259yyar vergi yoxlamalar\u0131 zaman\u0131 \u0259sas m\u0259qs\u0259di vergi \u00fcst\u00fcnl\u00fcy\u00fc \u0259ld\u0259 etm\u0259k olan vergid\u0259n yay\u0131nma sxemi a\u015fkar etdikd\u0259 faktiki iqtisadi g\u00f6st\u0259rici \u0259sas g\u00f6t\u00fcr\u00fclm\u0259kl\u0259 vergil\u0259rin, faizl\u0259rin, maliyy\u0259 sanksiyalar\u0131n\u0131n v\u0259 inzibati c\u0259rim\u0259l\u0259rin hesablanmas\u0131n\u0131 t\u0259min etm\u0259k<\/li>\n<li>aksiz markalar\u0131 il\u0259 markalanmal\u0131 v\u0259 m\u0259cburi ni\u015fanlama il\u0259 ni\u015fanlanmal\u0131 olan mallar\u0131n Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 d\u00f6vriyy\u0259sinin t\u0259nziml\u0259nm\u0259si il\u0259 ba\u011fl\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n olunan qaydalar\u0131n t\u0259l\u0259bl\u0259rin\u0259 \u0259m\u0259l edilm\u0259sin\u0259 n\u0259zar\u0259t etm\u0259k;<\/li>\n<li>b\u0259zi f\u0259aliyy\u0259t n\u00f6vl\u0259ri il\u0259 m\u0259\u015f\u011ful olmaq \u00fc\u00e7\u00fcn \u201cSad\u0259l\u0259\u015fdirilmi\u015f vergi \u00fczr\u0259 sabit m\u0259bl\u0259\u011fin \u00f6d\u0259nilm\u0259si haqq\u0131nda q\u0259bz\u201d verm\u0259k<\/li>\n<li>1.2.3 B) 1.3.4 C) 3.4.5 D) 2.4.5<\/li>\n<\/ol>\n<p>#245<\/p>\n<p>\u201c\u018fm\u0259liyyat-axtar\u0131\u015f f\u0259aliyy\u0259ti haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanunu il\u0259 m\u00fc\u0259yy\u0259n olunmu\u015f hallarda v\u0259 qaydada v\u0259t\u0259nda\u015flar\u0131n vergi m\u0259s\u0259l\u0259l\u0259ri il\u0259 ba\u011fl\u0131 sor\u011fusunun h\u0259yata ke\u00e7irilm\u0259si vergi orqanlar\u0131n\u0131n h\u00fcquqlar\u0131na aiddirmi?<\/p>\n<p>A) aiddir<\/p>\n<p>B) yaln\u0131z yuxar\u0131 orqanlar\u0131n t\u0259l\u0259bi oldu\u011fu halda<\/p>\n<p>C) ancaq m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 oldu\u011fu halda<\/p>\n<p>D) aid deyil<\/p>\n<p>246<\/p>\n<p>Vergi \u00f6d\u0259yicisi vergi \u00f6hd\u0259liyini Vergi M\u0259c\u0259ll\u0259 il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259 yerin\u0259 yetirm\u0259dikd\u0259, hesablanm\u0131\u015f vergil\u0259r \u00fczr\u0259 borclar\u0131n v\u0259 faizl\u0259rin, t\u0259tbiq edilmi\u015f maliyy\u0259 sanksiyalar\u0131n\u0131n \u00f6d\u0259nilm\u0259sini t\u0259min etm\u0259k \u00fcsulu kimi vergi \u00f6d\u0259yicisi olan fiziki \u015f\u0259xsin v\u0259 ya h\u00fcquqi \u015f\u0259xsin icra orqan\u0131n\u0131n r\u0259hb\u0259rinin \u00f6lk\u0259d\u0259n getm\u0259k h\u00fcququnun m\u00fcv\u0259qq\u0259ti m\u0259hdudla\u015fd\u0131r\u0131lmas\u0131 \u00fc\u00e7\u00fcn m\u0259hk\u0259m\u0259y\u0259 m\u00fcraci\u0259t etm\u0259k vergi orqanlar\u0131n\u0131n h\u00fcquqlar\u0131na aiddirmi?<\/p>\n<p>A) aiddir<\/p>\n<p>B) yaln\u0131z yuxar\u0131 orqanlar\u0131n t\u0259l\u0259bi oldu\u011fu halda<\/p>\n<p>C) ancaq m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 oldu\u011fu halda<\/p>\n<p>D) aid deyil<\/p>\n<p>247<\/p>\n<p>A\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259nl\u0259rd\u0259n hans\u0131lar vergi orqanlar\u0131n\u0131n h\u00fcquqlar\u0131na aiddir?<\/p>\n<p>1. hesablanm\u0131\u015f vergil\u0259r uzr\u0259 borclar\u0131n v\u0259 faizl\u0259rin, t\u0259tbiq edilmi\u015f maliyy\u0259 sanksiyalar\u0131n\u0131n dovl\u0259t budc\u0259sin\u0259 al\u0131nmas\u0131 bar\u0259d\u0259 m\u0259hk\u0259m\u0259d\u0259 iddia qald\u0131rmaq<\/p>\n<p>2. aksiz markalar\u0131 il\u0259 markalanmal\u0131 v\u0259 m\u0259cburi ni\u015fanlama il\u0259 ni\u015fanlanmal\u0131 olan mallar\u0131n Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 d\u00f6vriyy\u0259sinin t\u0259nziml\u0259nm\u0259si il\u0259 ba\u011fl\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n olunan qaydalar\u0131n t\u0259l\u0259bl\u0259rin\u0259 \u0259m\u0259l edilm\u0259sin\u0259 n\u0259zar\u0259t etm\u0259k<\/p>\n<p>3. vergi riskl\u0259rinin minimalla\u015fd\u0131r\u0131lmas\u0131 m\u0259qs\u0259di il\u0259 vergi od\u0259yicil\u0259ri il\u0259 muvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n mu\u0259yy\u0259n etdiyi qaydada v\u0259 formada \u201cVergi partnyorlu\u011fu sazi\u015fi\u201d ba\u011flamaq<\/p>\n<p>4. vergi \u00f6d\u0259yicisinin audit yoxlamas\u0131ndan ke\u00e7m\u0259sini t\u0259l\u0259b etm\u0259k<\/p>\n<p>5. h\u00fcquqi \u015f\u0259xsl\u0259rin ya\u015fay\u0131\u015f sah\u0259l\u0259rind\u0259ki \u0259mlak\u0131n\u0131n inventarizasiyas\u0131n\u0131 aparmaq<\/p>\n<p>A) 1; 2; 4 B) 1; 2; 3 C) 2; 3; 4 D)3; 4; 5<\/p>\n<p>248. A\u015fa\u011f\u0131dak\u0131lardan hans\u0131lar vergi orqanlar\u0131n\u0131n h\u00fcquqlar\u0131na aiddir?<\/p>\n<p>1. m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259tl\u0259rd\u0259 \u00f6d\u0259nilm\u0259mi\u015f vergil\u0259rin, faizl\u0259rin, maliyy\u0259 sanksiyalar\u0131n\u0131n v\u0259 inzibati c\u0259rim\u0259l\u0259rin qanunla m\u00fc\u0259yy\u0259n edilmi\u015f qaydada d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259nilm\u0259sini t\u0259min etm\u0259k<\/p>\n<p>2. vergi v\u0259 maliyy\u0259 m\u0259lumatlar\u0131n\u0131n m\u00fcbadil\u0259sini n\u0259z\u0259rd\u0259 tutan Az\u0259rbaycan Respublikas\u0131n\u0131n t\u0259r\u0259fdar \u00e7\u0131xd\u0131\u011f\u0131 beyn\u0259lxalq m\u00fcqavil\u0259l\u0259r\u0259 \u0259sas\u0259n \u015f\u0259xsl\u0259rd\u0259n h\u0259min m\u00fcqavil\u0259nin t\u0259l\u0259bl\u0259rind\u0259n ir\u0259li g\u0259l\u0259n s\u0259n\u0259dl\u0259ri v\u0259 m\u0259lumatlar\u0131 elektron v\u0259 (v\u0259 ya) ka\u011f\u0131z da\u015f\u0131y\u0131c\u0131larda t\u0259l\u0259b etm\u0259k;<\/p>\n<p>3. s\u0259yyar vergi yoxlamalar\u0131 zaman\u0131 \u0259sas m\u0259qs\u0259di vergi \u00fcst\u00fcnl\u00fcy\u00fc \u0259ld\u0259 etm\u0259k olan vergid\u0259n yay\u0131nma sxemi a\u015fkar etdikd\u0259 faktiki iqtisadi g\u00f6st\u0259rici \u0259sas g\u00f6t\u00fcr\u00fclm\u0259kl\u0259 vergil\u0259rin, faizl\u0259rin, maliyy\u0259 sanksiyalar\u0131n\u0131n v\u0259 inzibati c\u0259rim\u0259l\u0259rin hesablanmas\u0131n\u0131 t\u0259min etm\u0259k<\/p>\n<p>4. vergi \u00f6d\u0259yicil\u0259rinin g\u0259lirl\u0259rin v\u0259 x\u0259rcl\u0259rinin u\u00e7otunu aparma\u011fa k\u00f6m\u0259k etm\u0259k<\/p>\n<p>5. h\u00fcquqi \u015f\u0259xsl\u0259rin ya\u015fay\u0131\u015f sah\u0259l\u0259rind\u0259ki \u0259mlak\u0131n\u0131n inventarizasiyas\u0131n\u0131 aparmaq<\/p>\n<p>A) 1; 2; 3 B) 1; 2; 5 C) 2; 3; 4 D) 3; 4; 5<\/p>\n<p>249. A\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259nl\u0259rd\u0259n hans\u0131lar vergi orqanlar\u0131n\u0131n h\u00fcquqlar\u0131na aid deyildir?<\/p>\n<p>1. m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 il\u0259 m\u00fcsadir\u0259 edilmi\u015f aksiz markas\u0131 olmayan v\u0259 ya saxta aksiz markalar\u0131 il\u0259 markalanm\u0131\u015f , habel\u0259 m\u0259cburi ni\u015fanlama il\u0259 ni\u015fanlanmayan v\u0259 ya saxta m\u0259cburi ni\u015fanlama il\u0259 ni\u015fanlanm\u0131\u015f mallar\u0131n sat\u0131\u015f\u0131n\u0131 qanunvericiliy\u0259 uy\u011fun olaraq t\u0259\u015fkil etm\u0259k<\/p>\n<p>2. \u0259riz\u0259 il\u0259 m\u00fcraci\u0259t etmi\u015f vergi \u00f6d\u0259yicil\u0259rinin h\u0259min \u0259riz\u0259d\u0259 g\u00f6st\u0259ril\u0259n \u0259m\u0259liyyat\u0131 il\u0259 ba\u011fl\u0131 vergi \u00f6hd\u0259liyinin \u0259vv\u0259lc\u0259d\u0259n m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si bar\u0259d\u0259 q\u0259rar q\u0259bul etm\u0259k<\/p>\n<p>3. b\u0259zi f\u0259aliyy\u0259t n\u00f6vl\u0259ri il\u0259 m\u0259\u015f\u011ful olmaq \u00fc\u00e7\u00fcn \u201cSad\u0259l\u0259\u015fdirilmi\u015f vergi \u00fczr\u0259 sabit m\u0259bl\u0259\u011fin \u00f6d\u0259nilm\u0259si haqq\u0131nda q\u0259bz\u201d verm\u0259k<\/p>\n<p>4. Az\u0259rbaycan Respublikas\u0131n\u0131n Cinay\u0259t-Prosessual M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada t\u0259hqiqat aparmaq<\/p>\n<p>5. ticar\u0259t festivallar\u0131 d\u00f6vr\u00fcnd\u0259 \u018fDV-nin qaytar\u0131lmas\u0131 \u015f\u0259rti il\u0259 sat\u0131\u015f \u00fc\u00e7\u00fcn m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi qaydada vergi \u00f6d\u0259yicil\u0259rinin qeydiyyat\u0131n\u0131 aparma\u011fa, sat\u0131c\u0131 kimi qeydiyyata al\u0131nm\u0131\u015f vergi \u00f6d\u0259yicil\u0259rinin m\u00fcraci\u0259ti \u0259sas\u0131nda onlar\u0131 m\u00fcvafiq proqram t\u0259minat\u0131 v\u0259 texniki avadanl\u0131qla t\u0259chiz etm\u0259k<\/p>\n<p>A) 1; 2; 4 B) 1; 2; 5 C) 2; 3; 5 D)3; 4; 5<\/p>\n<p>#250<\/p>\n<p>Yuxar\u0131 vergi orqanlar\u0131 tabeliyind\u0259 olan vergi orqanlar\u0131n\u0131n v\u0259 onlar\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin qeyri-qanuni aktlar\u0131n\u0131 v\u0259 q\u0259rarlar\u0131n\u0131 l\u0259\u011fv ed\u0259 bil\u0259rl\u0259rmi?<\/p>\n<p>A) l\u0259\u011fv ed\u0259 bilm\u0259zl\u0259r<\/p>\n<p>B) l\u0259\u011fv ed\u0259 bil\u0259rl\u0259r<\/p>\n<p>C) qeyri-qanuni akt\u0131 v\u0259 q\u0259rar\u0131 q\u0259bul etmi\u015f v\u0259zif\u0259li \u015f\u0259xsi c\u0259zaland\u0131ra bil\u0259r, lakin akt v\u0259 q\u0259rar\u0131 l\u0259\u011fv ed\u0259 bilm\u0259z<\/p>\n<p>D) yaln\u0131z qism\u0259n l\u0259\u011fv ed\u0259 bil\u0259r<\/p>\n<p>#251<\/p>\n<p>Vergi \u00f6d\u0259yicisinin h\u00fcquqlar\u0131 v\u0259 qanuni maraqlar\u0131 kim t\u0259r\u0259find\u0259n t\u0259min edilir?<\/p>\n<p>A) maliyy\u0259 orqanlar\u0131 t\u0259r\u0259find\u0259n<\/p>\n<p>B) g\u00f6mr\u00fck orqanlar\u0131 t\u0259r\u0259find\u0259n<\/p>\n<p>C) vergi orqanlar\u0131n\u0131n v\u0259 onlar\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin s\u0259lahiyy\u0259tl\u0259ri il\u0259 t\u0259min edilir<\/p>\n<p>D) vergi \u00f6d\u0259yicisinin \u00f6z\u00fc t\u0259r\u0259find\u0259n<\/p>\n<p>#252<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131lardan hans\u0131lar vergi orqanlar\u0131n\u0131n v\u0259zif\u0259l\u0259rin\u0259 aiddir?<\/p>\n<p>1. vergil\u0259rin d\u00fczg\u00fcn hesablanmas\u0131na, tam v\u0259 vaxt\u0131nda \u00f6d\u0259nilm\u0259sin\u0259 n\u0259zar\u0259t etm\u0259k; vergi qanunvericiliyin\u0259 tam v\u0259 d\u0259qiq riay\u0259t etm\u0259k<\/p>\n<p>2. d\u00f6vl\u0259t maliyy\u0259 orqanlar\u0131n\u0131n f\u0259aliyy\u0259tin\u0259 n\u0259zar\u0259ti h\u0259yata ke\u00e7irm\u0259k<\/p>\n<p>3. vergi \u00f6d\u0259yicil\u0259rinin, onlar\u0131n filiallar\u0131n\u0131n, n\u00fcmay\u0259nd\u0259likl\u0259rinin v\u0259 ya dig\u0259r t\u0259s\u0259rr\u00fcfat subyektl\u0259rinin [obyektl\u0259rinin], habel\u0259 n\u0259zar\u0259t-kassa aparatlar\u0131n\u0131n u\u00e7otunu aparmaq<\/p>\n<p>4. fiziki \u015f\u0259xsl\u0259rin ya\u015fay\u0131\u015f sah\u0259l\u0259rin\u0259 daxil olmaq v\u0259 \u0259mlak\u0131n inventarizasiyas\u0131n\u0131 aparmaq<\/p>\n<p>5. vergi \u00f6d\u0259yicil\u0259rinin h\u00fcquqlar\u0131n\u0131 v\u0259 qanuni m\u0259nafel\u0259rini g\u00f6zl\u0259m\u0259k v\u0259 m\u00fcdafi\u0259 etm\u0259k<\/p>\n<p>A) 1; 2; 4 B) 1; 2; 5 C) 1; 3; 5 D)3; 4; 5<\/p>\n<p>252-1<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131lardan hans\u0131lar vergi orqan\u0131n\u0131n v\u0259zif\u0259l\u0259rin\u0259 aiddir?<\/p>\n<ol>\n<li>aksiz markalar\u0131 il\u0259 markalanmal\u0131 v\u0259 m\u0259cburi ni\u015fanlama il\u0259 ni\u015fanlanmal\u0131 olan mallar\u0131n Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 d\u00f6vriyy\u0259sinin t\u0259nziml\u0259nm\u0259si il\u0259 ba\u011fl\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n olunan qaydalar\u0131n t\u0259l\u0259bl\u0259rin\u0259 \u0259m\u0259l edilm\u0259sin\u0259 n\u0259zar\u0259t etm\u0259k<\/li>\n<li>m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 il\u0259 m\u00fcsadir\u0259 edilmi\u015f aksiz markas\u0131 olmayan v\u0259 ya saxta aksiz markalar\u0131 il\u0259 markalanm\u0131\u015f<em>, habel\u0259 m\u0259cburi ni\u015fanlama il\u0259 ni\u015fanlanmayan v\u0259 ya saxta m\u0259cburi ni\u015fanlama il\u0259 ni\u015fanlanm\u0131\u015f<\/em> mallar\u0131n sat\u0131\u015f\u0131n\u0131 qanunvericiliy\u0259 uy\u011fun olaraq t\u0259\u015fkil etm\u0259k<\/li>\n<li>vergi orqan\u0131 t\u0259r\u0259find\u0259n siyah\u0131ya al\u0131nm\u0131\u015f aksiz markas\u0131 olmayan v\u0259 ya saxta aksiz markalar\u0131 il\u0259 markalanm\u0131\u015f, habel\u0259 m\u0259cburi ni\u015fanlama il\u0259 ni\u015fanlanmal\u0131 olan lakin ni\u015fanlanmam\u0131\u015f v\u0259 ya saxta m\u0259cburi ni\u015fanlama il\u0259 ni\u015fanlanm\u0131\u015f mallar\u0131n m\u00fcsadir\u0259 edilm\u0259si il\u0259 ba\u011fl\u0131 m\u0259hk\u0259m\u0259d\u0259 iddia qald\u0131rmaq<\/li>\n<li>aksiz markas\u0131 il\u0259 markalanmal\u0131 <em>v\u0259 m\u0259cburi ni\u015fanlama il\u0259 ni\u015fanlanmal\u0131<\/em> olan mallar\u0131n, habel\u0259 dini t\u0259yinatl\u0131 \u0259d\u0259biyyat\u0131n (ka\u011f\u0131z v\u0259 elektron da\u015f\u0131y\u0131c\u0131lar\u0131nda), audio v\u0259 video materiallar\u0131n, mal v\u0259 m\u0259mulatlar\u0131n v\u0259 dini m\u0259zmunlu ba\u015fqa m\u0259lumat materiallar\u0131n markalanmadan sat\u0131\u015f\u0131n\u0131n h\u0259yata ke\u00e7irilm\u0259si a\u015fkar edildikd\u0259, h\u0259min mallar\u0131 siyah\u0131ya almaq v\u0259 vergi \u00f6d\u0259yicisind\u0259 v\u0259 ya onun raz\u0131l\u0131\u011f\u0131 il\u0259 vergi orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edil\u0259n yerl\u0259rd\u0259 m\u0259sul saxlamaya qoymaq<\/li>\n<\/ol>\n<p>253<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131lardan hans\u0131lar vergi orqanlar\u0131n\u0131n v\u0259zif\u0259l\u0259rin\u0259 aiddir?<\/p>\n<p>1. vergi od\u0259yicil\u0259rinin vergid\u0259n yay\u0131nmas\u0131 v\u0259 vergi qanunvericiliyinin pozulmas\u0131 faktlar\u0131 bar\u0259d\u0259 \u015f\u0259xsl\u0259rd\u0259n muraci\u0259t daxil olduqda, muraci\u0259td\u0259 qeyd edil\u0259n faktlar\u0131 h\u0259min vergi od\u0259yicil\u0259rind\u0259 keciril\u0259c\u0259k novb\u0259ti operativ vergi n\u0259zar\u0259ti t\u0259dbiri v\u0259 ya novb\u0259ti s\u0259yyar vergi yoxlamas\u0131 zaman\u0131 ara\u015fd\u0131rma\u011fa v\u0259 vergi n\u0259zar\u0259ti ba\u015fa<\/p>\n<p>catd\u0131qdan sonra n\u0259tic\u0259l\u0259ri bar\u0259d\u0259 muraci\u0259t ed\u0259n \u015f\u0259xsl\u0259r\u0259 m\u0259lumat verm\u0259k<\/p>\n<p>2. d\u00f6vl\u0259t maliyy\u0259 orqanlar\u0131n\u0131n f\u0259aliyy\u0259tin\u0259 n\u0259zar\u0259ti h\u0259yata ke\u00e7irm\u0259k<\/p>\n<p>3. vergi \u00f6d\u0259yicil\u0259rinin, onlar\u0131n filiallar\u0131n\u0131n, n\u00fcmay\u0259nd\u0259likl\u0259rinin v\u0259 ya dig\u0259r t\u0259s\u0259rr\u00fcfat subyektl\u0259rinin [obyektl\u0259rinin], habel\u0259 n\u0259zar\u0259t-kassa aparatlar\u0131n\u0131n u\u00e7otunu aparmaq<\/p>\n<p>4. fiziki \u015f\u0259xsl\u0259rin ya\u015fay\u0131\u015f sah\u0259l\u0259rin\u0259 daxil olmaq v\u0259 \u0259mlak\u0131n inventarizasiyas\u0131n\u0131 aparmaq<\/p>\n<p>5. vergi \u00f6d\u0259yicil\u0259rinin h\u00fcquqlar\u0131n\u0131 v\u0259 qanuni m\u0259nafel\u0259rini g\u00f6zl\u0259m\u0259k v\u0259 m\u00fcdafi\u0259 etm\u0259k<\/p>\n<p>A) 1; 2; 4 B) 1; 2; 5 C) 1; 3; 5 D)3; 4; 5<\/p>\n<p>#254<\/p>\n<p>Hesablanm\u0131\u015f v\u0259 t\u0259yinat\u0131 \u00fczr\u0259 daxil olmu\u015f vergil\u0259rin u\u00e7otunu aparmaq v\u0259 bu bar\u0259d\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqanlar\u0131na m\u0259lumat verm\u0259k vergi orqanlar\u0131n\u0131n v\u0259zif\u0259l\u0259rin\u0259 aiddirmi?<\/p>\n<p>A) aiddir<\/p>\n<p>B) aid deyil<\/p>\n<p>C) ancaq m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 oldu\u011fu halda<\/p>\n<p>D) yaln\u0131z yuxar\u0131 orqanlardan t\u0259l\u0259b olundu\u011fu halda<\/p>\n<p>#255<\/p>\n<p>A\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259nl\u0259rd\u0259n hans\u0131lar vergi orqanlar\u0131n\u0131n v\u0259zif\u0259l\u0259rin\u0259 aiddir?<\/p>\n<p>1. vergi od\u0259yicil\u0259rinin vergid\u0259n yay\u0131nmas\u0131 v\u0259 vergi qanunvericiliyinin pozulmas\u0131 faktlar\u0131 bar\u0259d\u0259 \u015f\u0259xsl\u0259rd\u0259n muraci\u0259t daxil olduqda, muraci\u0259td\u0259 qeyd edil\u0259n faktlar\u0131 h\u0259min vergi od\u0259yicil\u0259rind\u0259 keciril\u0259c\u0259k novb\u0259ti operativ vergi n\u0259zar\u0259ti t\u0259dbiri v\u0259 ya novb\u0259ti s\u0259yyar vergi yoxlamas\u0131 zaman\u0131 ara\u015fd\u0131rma\u011fa v\u0259 vergi n\u0259zar\u0259ti ba\u015fa<\/p>\n<p>catd\u0131qdan sonra n\u0259tic\u0259l\u0259ri bar\u0259d\u0259 muraci\u0259t ed\u0259n \u015f\u0259xsl\u0259r\u0259 m\u0259lumat verm\u0259k<\/p>\n<p>2. vergi qanunvericiliyi v\u0259 vergi qanunvericiliyind\u0259 edil\u0259n d\u0259yi\u015fiklikl\u0259r bar\u0259d\u0259 vergi \u00f6d\u0259yicil\u0259rin\u0259 k\u00fctl\u0259vi informasiya vasit\u0259l\u0259ri il\u0259 v\u0259 ya f\u0259rdi qaydada \u0259v\u0259zsiz olaraq m\u0259lumat verm\u0259k, m\u00fc\u0259yy\u0259n edilmi\u015f hesabat formalar\u0131n\u0131n doldurulmas\u0131 qaydalar\u0131n\u0131 izah etm\u0259k, vergil\u0259rin hesablanmas\u0131 v\u0259 \u00f6d\u0259nilm\u0259si bar\u0259d\u0259 izahatlar verm\u0259k, vergi \u00f6d\u0259yicil\u0259rin\u0259 onlar\u0131n h\u00fcquq v\u0259 v\u0259zif\u0259l\u0259rini izah etm\u0259k;<\/p>\n<p>3. iri vergi \u00f6d\u0259yicil\u0259rinin nizamnam\u0259 fondunun artmas\u0131na v\u0259 azalmas\u0131na n\u0259zar\u0259t etm\u0259k;<\/p>\n<p>4. kommersiya h\u00fcquqi \u015f\u0259xsl\u0259rin d\u00f6vl\u0259t qeydiyyat\u0131n\u0131 v\u0259 d\u00f6vl\u0259t reyestrini aparmaq v\u0259 bununla ba\u011fl\u0131 m\u0259lumatlar\u0131 (kommersiya huquqi \u015f\u0259xsl\u0259rin t\u0259siscil\u0259ri (i\u015ftirakc\u0131lar\u0131) v\u0259 onlar\u0131n nizamnam\u0259 kapital\u0131ndak\u0131 paylar\u0131 bar\u0259d\u0259 m\u0259lumatlar istisna olmaqla) qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada v\u0259 m\u00fcdd\u0259tl\u0259rd\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqanlar\u0131na g\u00f6nd\u0259rm\u0259k;<\/p>\n<p>5.d\u00f6vl\u0259t maliyy\u0259 orqanlar\u0131n\u0131n f\u0259aliyy\u0259tin\u0259 n\u0259zar\u0259ti h\u0259yata ke\u00e7irm\u0259k;<\/p>\n<p>A) 1; 2; 3 B) 2; 4; 5 C) 1; 3; 5 D) 1; 2; 4<\/p>\n<p>#256<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131lardan hans\u0131lar vergi orqanlar\u0131n\u0131n v\u0259zif\u0259l\u0259rin\u0259 aiddir?<\/p>\n<p>1. Vergi M\u0259c\u0259ll\u0259sind\u0259 v\u0259 qanunvericilikd\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada vergi \u00f6d\u0259yicil\u0259ri haqq\u0131nda m\u0259lumat\u0131n, o c\u00fcml\u0259d\u0259n vergi v\u0259 kommersiya sirrinin qorunmas\u0131 qaydalar\u0131na riay\u0259t etm\u0259k v\u0259 onu t\u0259min etm\u0259k;<\/p>\n<p>2. \u0130ctimai v\u0259 siyasi t\u0259\u015fkilatlar\u0131n k\u0259nar audit yoxlamas\u0131ndan ke\u00e7m\u0259sini t\u0259l\u0259b etm\u0259k;<\/p>\n<p>3. Vergi M\u0259c\u0259ll\u0259sinin m\u00fcdd\u0259alar\u0131na uy\u011fun olaraq vergi \u00f6d\u0259yicil\u0259rinin sosial \u2013 inki\u015faf fondlar\u0131na y\u00f6n\u0259ldilmi\u015f v\u0259saitl\u0259rin x\u0259rcl\u0259nm\u0259sin\u0259 n\u0259zar\u0259t etm\u0259k;<\/p>\n<p>4. kommersiya h\u00fcquqi \u015f\u0259xsl\u0259rin d\u00f6vl\u0259t qeydiyyat\u0131n\u0131 v\u0259 d\u00f6vl\u0259t reyestrini aparma\u011fa v\u0259 bununla ba\u011fl\u0131 m\u0259lumatlar\u0131 qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada v\u0259 m\u00fcdd\u0259tl\u0259rd\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqanlar\u0131na g\u00f6nd\u0259rm\u0259k;<\/p>\n<p>5. vergi \u00f6d\u0259yicil\u0259rin\u0259 vergi yoxlamalar\u0131n\u0131n n\u0259tic\u0259l\u0259ri haqq\u0131nda akt\u0131n, habel\u0259 qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f hallarda vergi orqan\u0131n\u0131n q\u0259rar\u0131n\u0131n sur\u0259tini verm\u0259k;<\/p>\n<p>A) 1; 2; 3 B) 2; 4; 5 C) 1; 3; 4 D) 1; 4; 5<\/p>\n<p>257<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131lardan hans\u0131lar vergi orqanlar\u0131n\u0131n v\u0259zif\u0259l\u0259rin\u0259 aiddir?<\/p>\n<p>1. Vergi M\u0259c\u0259ll\u0259sind\u0259 v\u0259 qanunvericilikd\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada vergi \u00f6d\u0259yicil\u0259ri haqq\u0131nda m\u0259lumat\u0131n, o c\u00fcml\u0259d\u0259n vergi v\u0259 kommersiya sirrinin qorunmas\u0131 qaydalar\u0131na riay\u0259t etm\u0259k v\u0259 onu t\u0259min etm\u0259k;<\/p>\n<p>2. \u0130ctimai v\u0259 siyasi t\u0259\u015fkilatlar\u0131n k\u0259nar audit yoxlamas\u0131ndan ke\u00e7m\u0259sini t\u0259l\u0259b etm\u0259k;<\/p>\n<p>3. Vergi M\u0259c\u0259ll\u0259sinin m\u00fcdd\u0259alar\u0131na uy\u011fun olaraq vergi \u00f6d\u0259yicil\u0259rinin sosial \u2013 inki\u015faf fondlar\u0131na y\u00f6n\u0259ldilmi\u015f v\u0259saitl\u0259rin x\u0259rcl\u0259nm\u0259sin\u0259 n\u0259zar\u0259t etm\u0259k;<\/p>\n<p>4. vergi \u00f6d\u0259yicisi olan fiziki \u015f\u0259xsin v\u0259 ya h\u00fcquqi \u015f\u0259xsin icra orqan\u0131n\u0131n r\u0259hb\u0259rinin \u00f6lk\u0259d\u0259n getm\u0259k h\u00fcququnun m\u00fcv\u0259qq\u0259ti m\u0259hdudla\u015fd\u0131r\u0131lmas\u0131na s\u0259b\u0259b olmu\u015f \u0259saslar aradan qalxd\u0131qdan sonra h\u0259min m\u0259hdudla\u015fd\u0131rman\u0131n g\u00f6t\u00fcr\u00fclm\u0259si bar\u0259d\u0259 q\u0259rar q\u0259bul etm\u0259k<\/p>\n<p>5. vergi \u00f6d\u0259yicil\u0259rin\u0259 vergi yoxlamalar\u0131n\u0131n n\u0259tic\u0259l\u0259ri haqq\u0131nda akt\u0131n, habel\u0259 qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f hallarda vergi orqan\u0131n\u0131n q\u0259rar\u0131n\u0131n sur\u0259tini verm\u0259k;<\/p>\n<p>A) 1; 2; 3 B) 2; 4; 5 C) 1; 3; 4 D) 1; 4; 5<\/p>\n<p>258 A\u015fa\u011f\u0131dak\u0131lardan hans\u0131lar vergi orqanlar\u0131n\u0131n v\u0259zif\u0259l\u0259rin\u0259 aiddir?<\/p>\n<ol>\n<li>\u0259riz\u0259 il\u0259 m\u00fcraci\u0259t etmi\u015f vergi \u00f6d\u0259yicil\u0259rinin h\u0259min \u0259riz\u0259d\u0259 g\u00f6st\u0259ril\u0259n \u0259m\u0259liyyat\u0131 il\u0259 ba\u011fl\u0131 vergi \u00f6hd\u0259liyinin \u0259vv\u0259lc\u0259d\u0259n m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si bar\u0259d\u0259 q\u0259rar q\u0259bul etm\u0259y\u0259<\/li>\n<li>Vergi M\u0259c\u0259ll\u0259sinin m\u00fcdd\u0259alar\u0131na uy\u011fun olaraq vergi \u00f6d\u0259yicil\u0259rinin sosial \u2013 inki\u015faf fondlar\u0131na y\u00f6n\u0259ldilmi\u015f v\u0259saitl\u0259rin x\u0259rcl\u0259nm\u0259sin\u0259 n\u0259zar\u0259t etm\u0259y\u0259<\/li>\n<li>vergi \u00f6d\u0259yicisi olan fiziki \u015f\u0259xsin v\u0259 ya h\u00fcquqi \u015f\u0259xsin icra orqan\u0131n\u0131n r\u0259hb\u0259rinin \u00f6lk\u0259d\u0259n getm\u0259k h\u00fcququnun m\u00fcv\u0259qq\u0259ti m\u0259hdudla\u015fd\u0131r\u0131lmas\u0131na s\u0259b\u0259b olmu\u015f \u0259saslar aradan qalxd\u0131qdan sonra d\u0259rhal h\u0259min m\u0259hdudla\u015fd\u0131rman\u0131n g\u00f6t\u00fcr\u00fclm\u0259si bar\u0259d\u0259 q\u0259rar q\u0259bul etm\u0259y\u0259<\/li>\n<li>d\u00f6vl\u0259t maliyy\u0259 orqanlar\u0131n\u0131n f\u0259aliyy\u0259tin\u0259 n\u0259zar\u0259ti h\u0259yata ke\u00e7irm\u0259y\u0259<\/li>\n<li>ticar\u0259t festivallar\u0131 d\u00f6vr\u00fcnd\u0259 \u018fDV-nin qaytar\u0131lmas\u0131 \u015f\u0259rti il\u0259 sat\u0131\u015f \u00fc\u00e7\u00fcn m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi qaydada vergi \u00f6d\u0259yicil\u0259rinin qeydiyyat\u0131n\u0131 aparma\u011fa, sat\u0131c\u0131 kimi qeydiyyata al\u0131nm\u0131\u015f vergi \u00f6d\u0259yicil\u0259rinin m\u00fcraci\u0259ti \u0259sas\u0131nda onlar\u0131 m\u00fcvafiq proqram t\u0259minat\u0131 il\u0259 t\u0259chiz etm\u0259y\u0259<\/li>\n<li>1.2.3 B) 2.3.4 C) 1.3.5 D) 2.4.5<\/li>\n<\/ol>\n<p>259<\/p>\n<p>Vergi \u00f6d\u0259yicisi olan fiziki \u015f\u0259xsin v\u0259 ya h\u00fcquqi \u015f\u0259xsin icra orqan\u0131n\u0131n r\u0259hb\u0259rinin \u00f6lk\u0259d\u0259n getm\u0259k h\u00fcququnun m\u00fcv\u0259qq\u0259ti m\u0259hdudla\u015fd\u0131r\u0131lmas\u0131na s\u0259b\u0259b olmu\u015f \u0259saslar aradan qalxd\u0131qdan sonra h\u0259min m\u0259hdudla\u015fd\u0131rman\u0131n g\u00f6t\u00fcr\u00fclm\u0259si bar\u0259d\u0259 ne\u00e7\u0259 i\u015f g\u00fcn\u00fc \u0259rzind\u0259aradan qald\u0131r\u0131r.<\/p>\n<ol>\n<li>1 i\u015f g\u00fcn\u00fc<\/li>\n<li>D\u0259rhal<\/li>\n<li>2 i\u015f g\u00fcn\u00fc<\/li>\n<li>3 i\u015f g\u00fcn\u00fc<\/li>\n<\/ol>\n<p>#260<\/p>\n<p>Kommersiya h\u00fcquqi \u015f\u0259xsl\u0259rin d\u00f6vl\u0259t qeydiyyat\u0131n\u0131 v\u0259 d\u00f6vl\u0259t reyestrini aparma\u011fa v\u0259 bununla ba\u011fl\u0131 m\u0259lumatlar\u0131 (kommersiya huquqi \u015f\u0259xsl\u0259rin t\u0259siscil\u0259ri (i\u015ftirakc\u0131lar\u0131) v\u0259 onlar\u0131n nizamnam\u0259 kapital\u0131ndak\u0131 paylar\u0131 bar\u0259d\u0259 m\u0259lumatlar istisna olmaqla) qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada v\u0259 m\u00fcdd\u0259tl\u0259rd\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqanlar\u0131na g\u00f6nd\u0259rm\u0259k vergi orqanlar\u0131n\u0131n v\u0259zif\u0259l\u0259rin\u0259 aiddirmi?<\/p>\n<p>A) aid deyil<\/p>\n<p>B) aiddir<\/p>\n<p>C) \u018fdliyy\u0259 orqanlar\u0131n\u0131n v\u0259zif\u0259l\u0259rin\u0259 aiddir<\/p>\n<p>D) M\u0259hk\u0259m\u0259 orqanlar\u0131n\u0131n m\u00fcvafiq q\u0259rar\u0131 olduqda aiddir<\/p>\n<p>#261<\/p>\n<p>D\u00f6vl\u0259t g\u00f6mr\u00fck orqanlar\u0131 mallar Az\u0259rbaycan Respublikas\u0131n\u0131n g\u00f6mr\u00fck s\u0259rh\u0259ddind\u0259n ke\u00e7irildikd\u0259, vergil\u0259rin tutulmas\u0131 sah\u0259sind\u0259 hans\u0131 h\u00fcquq v\u0259 v\u0259zif\u0259l\u0259ri yerin\u0259 yetirirl\u0259r?<\/p>\n<p>A) yaln\u0131z Az\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f h\u00fcquqlar\u0131 v\u0259 v\u0259zif\u0259l\u0259ri<\/p>\n<p>B) he\u00e7 bir h\u00fcquq v\u0259 v\u0259zif\u0259 yerin\u0259 yetirmirl\u0259r<\/p>\n<p>C) yaln\u0131z Az\u0259rbaycan Respublikas\u0131n\u0131n G\u00f6mr\u00fck M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f h\u00fcquqlar\u0131 v\u0259 v\u0259zif\u0259l\u0259ri<\/p>\n<p>D) Az\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259si, G\u00f6mr\u00fck M\u0259c\u0259ll\u0259si v\u0259 dig\u0259r qanunlar\u0131 il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f h\u00fcquqlar\u0131 v\u0259 v\u0259zif\u0259l\u0259ri<\/p>\n<p>#262<\/p>\n<p>Vergi orqanlar\u0131 \u00f6z v\u0259zif\u0259l\u0259rini hans\u0131 orqanlar il\u0259 qar\u015f\u0131l\u0131ql\u0131 \u0259laq\u0259d\u0259 h\u0259yata ke\u00e7irirl\u0259r?<\/p>\n<p>A) yaln\u0131z m\u0259rk\u0259zi v\u0259 yerli icra hakimiyy\u0259ti orqanlar\u0131 il\u0259<\/p>\n<p>B) m\u0259rk\u0259zi v\u0259 yerli icra hakimiyy\u0259ti orqanlar\u0131, h\u00fcquq-m\u00fchafiz\u0259, maliyy\u0259 v\u0259 dig\u0259r d\u00f6vl\u0259t hakimiyy\u0259ti orqanlar\u0131 il\u0259<\/p>\n<p>C) yaln\u0131z maliyy\u0259 orqanlar\u0131 il\u0259<\/p>\n<p>D) ancaq h\u00fcquq m\u00fchafiz\u0259 orqanlar\u0131 il\u0259<\/p>\n<p>#263<\/p>\n<p>D\u00f6vl\u0259t hakimiyy\u0259ti orqanlar\u0131 vergi orqanlar\u0131na hans\u0131 hallarda k\u00f6m\u0259k etm\u0259k v\u0259 z\u0259ruri hallarda m\u00fc\u0259yy\u0259n edilmi\u015f qaydada onlara laz\u0131mi m\u0259lumatlar\u0131 verm\u0259y\u0259 borcludurlar?<\/p>\n<p>A) vergi orqanlar\u0131n\u0131n v\u0259zif\u0259l\u0259rinin yerin\u0259 yetirilm\u0259si il\u0259 \u0259laq\u0259dar olduqda<\/p>\n<p>B) b\u00fct\u00fcn hallarda<\/p>\n<p>C) yaln\u0131z m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 olduqda<\/p>\n<p>D) bel\u0259 bir hal n\u0259z\u0259rd\u0259 tutulmay\u0131b<\/p>\n<p>263-1<\/p>\n<p>Vergi orqanlar\u0131n\u0131n v\u0259zif\u0259l\u0259rinin yerin\u0259 yetirilm\u0259si il\u0259 \u0259laq\u0259dar m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) onun informasiya resurslar\u0131nda olan m\u0259lumatlar\u0131 hans\u0131 m\u00fcdd\u0259td\u0259 qanunla v\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f h\u0259dl\u0259rd\u0259 elektron formada m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqana (quruma) t\u0259qdim edir.<\/p>\n<ol>\n<li>Ay bitdikd\u0259n sonra n\u00f6vb\u0259ti ay\u0131n sonunad\u0259k<\/li>\n<li>Ay bitdikd\u0259n sonra n\u00f6vb\u0259ti ay\u0131n 20 &#8211; d\u0259k<\/li>\n<li>R\u00fcb bitdikd\u0259n sonra n\u00f6vb\u0259ti r\u00fcb\u00fcn birinci ay\u0131n\u0131n 20 \u2013 d\u0259k<\/li>\n<li>R\u00fcb bitdikd\u0259n sonra n\u00f6vb\u0259ti r\u00fcb\u00fcn birinci ay\u0131n\u0131n sonunad\u0259k<\/li>\n<\/ol>\n<p>#264<\/p>\n<p>G\u00f6mr\u00fck orqanlar\u0131 vergitutma il\u0259 \u0259laq\u0259dar onlarda olan m\u0259lumat\u0131 hans\u0131 orqana verm\u0259lidirl\u0259r?<\/p>\n<p>A) Vergil\u0259r Nazirliyin\u0259<\/p>\n<p>B) Maliyy\u0259 Nazirliyin\u0259<\/p>\n<p>C) D\u00f6vl\u0259t Statistika Komit\u0259sin\u0259<\/p>\n<p>D) Nazirl\u0259r Kabinetin\u0259<\/p>\n<p>#265<\/p>\n<p>Vergi orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin a\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259n f\u0259aliyy\u0259t n\u00f6vl\u0259rind\u0259n hans\u0131 il\u0259 m\u0259\u015f\u011ful olma\u011fa ixtiyar\u0131 yoxdur?<\/p>\n<p>A) pedaqoji<\/p>\n<p>B) elmi<\/p>\n<p>C) m\u0259sl\u0259h\u0259t\u00e7i<\/p>\n<p>D) yarad\u0131c\u0131l\u0131q<\/p>\n<p>#266<\/p>\n<p>Vergi orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rin\u0259 x\u00fcsusi r\u00fctb\u0259l\u0259r hans\u0131 meyarlar \u0259sas\u0131nda verilir?<\/p>\n<p>A) i\u015fg\u00fczarl\u0131\u011f\u0131na, ixtisas\u0131na v\u0259 i\u015f staj\u0131na g\u00f6r\u0259<\/p>\n<p>B) yaln\u0131z ixtisas\u0131na v\u0259 i\u015f staj\u0131na g\u00f6r\u0259<\/p>\n<p>C) yaln\u0131z v\u0259zif\u0259sin\u0259 v\u0259 ixtisas\u0131na g\u00f6r\u0259<\/p>\n<p>D) v\u0259zif\u0259sin\u0259, ixtisas\u0131na v\u0259 i\u015f staj\u0131na g\u00f6r\u0259<\/p>\n<p>#267<\/p>\n<p>Hans\u0131 halda vergi orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin vergi \u00f6d\u0259yicil\u0259rin\u0259 m\u00fcnasib\u0259td\u0259 \u00f6z xidm\u0259ti v\u0259zif\u0259l\u0259rini h\u0259yata ke\u00e7irm\u0259k yolverilm\u0259zdir?<\/p>\n<p>A) h\u0259min \u015f\u0259xsl\u0259rl\u0259 vergi \u00f6d\u0259yicil\u0259ri aras\u0131ndak\u0131 m\u00fcnasib\u0259tl\u0259r ail\u0259 \u00fczvl\u0259rinin m\u00fcnasib\u0259tl\u0259ri olduqda<\/p>\n<p>B) h\u0259min \u015f\u0259xsl\u0259rl\u0259 vergi \u00f6d\u0259yicil\u0259ri aras\u0131ndak\u0131 m\u00fcnasib\u0259tl\u0259r dostluq m\u00fcnasib\u0259tl\u0259ri olmad\u0131qda<\/p>\n<p>C) h\u0259min \u015f\u0259xsl\u0259rl\u0259 vergi \u00f6d\u0259yicil\u0259ri aras\u0131ndak\u0131 m\u00fcnasib\u0259tl\u0259r \u015f\u0259xsi tan\u0131\u015fl\u0131q xarakteri da\u015f\u0131mad\u0131qda<\/p>\n<p>D) vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin vergi \u00f6d\u0259yicil\u0259rinin f\u0259aliyy\u0259tind\u0259 maliyy\u0259 mara\u011f\u0131 olmad\u0131qda<\/p>\n<p>#268<\/p>\n<p>Hans\u0131 halda vergi orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri t\u0259r\u0259find\u0259n vergi \u00f6d\u0259yicil\u0259rin\u0259 m\u00fcnasib\u0259td\u0259 \u00f6z xidm\u0259ti v\u0259zif\u0259l\u0259rini h\u0259yata ke\u00e7irm\u0259k yolverilm\u0259zdir?<\/p>\n<p>A) vergi orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin v\u0259 ya onlar\u0131n ail\u0259 \u00fczvl\u0259rinin bilavasit\u0259 v\u0259 ya dolay\u0131s\u0131 il\u0259 vergi \u00f6d\u0259yicisind\u0259 [onun f\u0259aliyy\u0259tind\u0259] maliyy\u0259 mara\u011f\u0131 olduqda<\/p>\n<p>B) h\u0259min \u015f\u0259xsl\u0259rl\u0259 vergi \u00f6d\u0259yicil\u0259ri aras\u0131ndak\u0131 m\u00fcnasib\u0259tl\u0259r dostluq m\u00fcnasib\u0259tl\u0259ri olduqda<\/p>\n<p>C) h\u0259min \u015f\u0259xsl\u0259rl\u0259 vergi \u00f6d\u0259yicil\u0259ri aras\u0131ndak\u0131 m\u00fcnasib\u0259tl\u0259r \u015f\u0259xsi tan\u0131\u015fl\u0131q xarakteri da\u015f\u0131mad\u0131qda<\/p>\n<p>D) vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin vergi \u00f6d\u0259yicil\u0259rinin f\u0259aliyy\u0259tind\u0259 maliyy\u0259 mara\u011f\u0131 olmad\u0131qda<\/p>\n<p>#269<\/p>\n<p>Vergi orqanlar\u0131 v\u0259 onlar\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri xidm\u0259ti v\u0259zif\u0259l\u0259rini yerin\u0259 yetir\u0259rk\u0259n vergi \u00f6d\u0259yicil\u0259ri haqq\u0131nda \u0259ld\u0259 etdikl\u0259ri v\u0259 ya onlara etibar edil\u0259n h\u0259r hans\u0131 m\u0259lumat\u0131n m\u0259xfiliyini hans\u0131 d\u00f6vr \u0259rzind\u0259 qoruma\u011fa borcludurlar?<\/p>\n<p>A) yaln\u0131z vergi orqan\u0131nda i\u015fl\u0259dikl\u0259ri d\u00f6vrd\u0259<\/p>\n<p>B) vergi orqan\u0131nda i\u015fl\u0259dikl\u0259ri d\u00f6vrd\u0259 v\u0259 ya i\u015fd\u0259n \u00e7\u0131xd\u0131qdan sonra<\/p>\n<p>C) vergi orqanlar\u0131 v\u0259 onlar\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri kommersiya [vergi] sirrini qoruma\u011fa borclu deyildirl\u0259r<\/p>\n<p>D) yaln\u0131z vergi orqan\u0131ndan i\u015fd\u0259n \u00e7\u0131xd\u0131qdan sonra<\/p>\n<p>#270<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131 hans\u0131 m\u0259lumatlar istisna olmaqla vergi orqan\u0131 v\u0259 onun v\u0259zif\u0259li \u015f\u0259xsl\u0259ri t\u0259r\u0259find\u0259n vergi \u00f6d\u0259yicisi bar\u0259d\u0259 \u0259ld\u0259 edil\u0259n ist\u0259nil\u0259n m\u0259lumat kommersiya [vergi] sirri v\u0259 \u015f\u0259xsi h\u0259yata dair m\u0259lumat hesab olunur?<\/p>\n<p>1. vergi \u00f6d\u0259yicisinin raz\u0131l\u0131\u011f\u0131 olmadan a\u015fkar edil\u0259n<\/p>\n<p>2. vergi orqan\u0131n\u0131n m\u0259qbul hesab etdiyi ist\u0259nil\u0259n m\u0259lumat<\/p>\n<p>3. vergi \u00f6d\u0259yicisinin raz\u0131l\u0131\u011f\u0131 il\u0259 a\u015fkar edil\u0259n<\/p>\n<p>4. vergi \u00f6d\u0259ni\u015fl\u0259ri \u00fczr\u0259 borclar<\/p>\n<p>5. vergi qanunvericiliyinin pozulmas\u0131 v\u0259 bu pozulmalara g\u00f6r\u0259 m\u0259suliyy\u0259t t\u0259dbirl\u0259ri haqq\u0131nda<\/p>\n<p>A) 2, 4, 5 B) 2, 3, 4 C) 3, 4, 5 D) 1, 2, 3<\/p>\n<p>#271<\/p>\n<p>H\u00fcquqi \u015f\u0259xsl\u0259rin d\u00f6vl\u0259t reyestrind\u0259ki m\u0259lumatlar (kommersiya h\u00fcquqi \u015f\u0259xsl\u0259rin t\u0259sis\u00e7il\u0259ri (i\u015ftirak\u00e7\u0131lar\u0131) v\u0259 onlar\u0131n nizamnam\u0259 kapital\u0131ndak\u0131 paylar\u0131 bar\u0259d\u0259 m\u0259lumatlar istisna olmaqla) kommersiya sirri hesab olunurmu?<\/p>\n<p>A) hesab olunur<\/p>\n<p>B) hesab olunmur<\/p>\n<p>C) bunu vergi orqan\u0131 m\u00fc\u0259yy\u0259nl\u0259\u015fdirir<\/p>\n<p>D) bunu h\u00fcquqi \u015f\u0259xs m\u00fc\u0259yy\u0259nl\u0259\u015fdirir<\/p>\n<p>#272<\/p>\n<p>Kommersiya [vergi] sirri vergi orqanlar\u0131 v\u0259 onlar\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri t\u0259r\u0259find\u0259n hans\u0131 hallarda a\u00e7\u0131la bil\u0259r?<\/p>\n<p>A) vergi orqanlar\u0131 v\u0259 onlar\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin m\u0259qbul hesab etdiyi m\u00fcst\u0259sna hallarda<\/p>\n<p>B) he\u00e7 bir halda<\/p>\n<p>C) vergi orqanlar\u0131 v\u0259 onlar\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin m\u0259qbul hesab etdiyi b\u00fct\u00fcn hallarda<\/p>\n<p>D) qanunla n\u0259z\u0259rd\u0259 tutulmu\u015f hallarda<\/p>\n<p>#273<\/p>\n<p>Kommersiya [vergi] sirrinin a\u00e7\u0131lmas\u0131na a\u015fa\u011f\u0131dak\u0131lardan hans\u0131lar aiddir?<\/p>\n<p>1. vergi yoxlamas\u0131 zaman\u0131 v\u0259zif\u0259l\u0259rini yerin\u0259 yetir\u0259rk\u0259n vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsin\u0259 b\u0259lli olmu\u015f vergi \u00f6d\u0259yicisinin kommersiya[vergi] sirrinin istifad\u0259 edilm\u0259si<\/p>\n<p>2. vergi yoxlamas\u0131 zaman\u0131 v\u0259zif\u0259l\u0259rini yerin\u0259 yetir\u0259rk\u0259n vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsin\u0259 b\u0259lli olmu\u015f vergi \u00f6d\u0259yicisinin kommersiya[vergi] sirrinin ba\u015fqa \u015f\u0259xs\u0259 verilm\u0259si<\/p>\n<p>3. vergi yoxlamas\u0131 zaman\u0131 c\u0259lb edilmi\u015f m\u00fct\u0259x\u0259ssis\u0259 v\u0259 ya ekspert\u0259 b\u0259lli olmu\u015f vergi \u00f6d\u0259yicisinin kommersiya[vergi] sirrinin istifad\u0259 edilm\u0259si v\u0259 ya ba\u015fqa \u015f\u0259xs\u0259 verilm\u0259si<\/p>\n<p>4. vergi yoxlamas\u0131 zaman\u0131 c\u0259lb edilmi\u015f m\u00fc\u015fahid\u0259\u00e7il\u0259r\u0259 b\u0259lli olmu\u015f vergi \u00f6d\u0259yicisinin kommersiya [vergi] sirrinin ba\u015fqa \u015f\u0259xs\u0259 verilm\u0259si<\/p>\n<p>A) 1, 2, 4 B) 2, 3, 4 C) 1, 3, 4 D) 1, 2, 3<\/p>\n<p>#274<\/p>\n<p>Vergi orqanlar\u0131 v\u0259 onlar\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri vergi \u00f6d\u0259yicil\u0259ri haqq\u0131nda m\u0259lumat\u0131 a\u015fa\u011f\u0131dak\u0131 hans\u0131 hallarda dig\u0259r orqanlara qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada ver\u0259 bil\u0259rl\u0259r?<\/p>\n<p>1. vergi orqanlar\u0131na v\u0259 onlar\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rin\u0259 vergi orqanlar\u0131n\u0131n v\u0259zif\u0259l\u0259rinin h\u0259yata ke\u00e7irilm\u0259si m\u0259qs\u0259di il\u0259<\/p>\n<p>2. vergi qanunvericiliyinin t\u0259kmill\u0259\u015fdirilm\u0259si m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn Milli M\u0259clis\u0259<\/p>\n<p>3. g\u00f6mr\u00fck qanunvericiliyinin t\u0259tbiq edilm\u0259si m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn g\u00f6mr\u00fck orqanlar\u0131na<\/p>\n<p>4. sosial m\u00fcdafi\u0259 haqq\u0131nda qanunlar\u0131n yerin\u0259 yetirilm\u0259si \u00fc\u00e7\u00fcn z\u0259ruri olan h\u0259dl\u0259rd\u0259 d\u00f6vl\u0259t sosial m\u00fcdafi\u0259 v\u0259 tibbi s\u0131\u011forta fondlar\u0131na<\/p>\n<p>A) 1, 2, 4 B) 2, 3, 4 C) 1, 3, 4 D) 1, 2, 3<\/p>\n<p>275<\/p>\n<p>Vergi orqanlar\u0131 v\u0259 onlar\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri vergi \u00f6d\u0259yicil\u0259ri haqq\u0131nda m\u0259lumat\u0131 a\u015fa\u011f\u0131dak\u0131 hans\u0131 hallarda dig\u0259r orqanlara qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada ver\u0259 bil\u0259rl\u0259r?<\/p>\n<p>1 vergi qanunvericiliyinin cinay\u0259t t\u0259rkibli pozuntular\u0131 il\u0259 \u0259laq\u0259dar onlar\u0131n qar\u015f\u0131s\u0131n\u0131n al\u0131nmas\u0131 v\u0259 istintaq apar\u0131lmas\u0131 \u00fc\u00e7\u00fcn m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131na<\/p>\n<p>2. vergi qanunvericiliyinin t\u0259kmill\u0259\u015fdirilm\u0259si m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn Milli M\u0259clis\u0259<\/p>\n<p>3. \u0259dal\u0259t m\u00fchakim\u0259sinin h\u0259yata ke\u00e7irilm\u0259si m\u0259qs\u0259di il\u0259 m\u00fcvafiq m\u0259hk\u0259m\u0259l\u0259r\u0259<\/p>\n<p>4. sosial m\u00fcdafi\u0259 haqq\u0131nda qanunlar\u0131n yerin\u0259 yetirilm\u0259si \u00fc\u00e7\u00fcn z\u0259ruri olan h\u0259dl\u0259rd\u0259 d\u00f6vl\u0259t sosial m\u00fcdafi\u0259 v\u0259 tibbi s\u0131\u011forta fondlar\u0131na<\/p>\n<p>A) 1, 2, 4 B) 2, 3, 4 C) 1, 3, 4 D) 1, 2, 3<\/p>\n<p>276<\/p>\n<p>Vergi orqanlar\u0131 v\u0259 onlar\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri vergi \u00f6d\u0259yicil\u0259ri haqq\u0131nda m\u0259lumat\u0131 a\u015fa\u011f\u0131dak\u0131 hans\u0131 hallarda dig\u0259r orqanlara qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada ver\u0259 bil\u0259rl\u0259r?<\/p>\n<p>1 vergi qanunvericiliyinin cinay\u0259t t\u0259rkibli pozuntular\u0131 il\u0259 \u0259laq\u0259dar onlar\u0131n qar\u015f\u0131s\u0131n\u0131n al\u0131nmas\u0131 v\u0259 istintaq apar\u0131lmas\u0131 \u00fc\u00e7\u00fcn m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131na<\/p>\n<p>2. vergi qanunvericiliyinin t\u0259kmill\u0259\u015fdirilm\u0259si m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn Milli M\u0259clis\u0259<\/p>\n<p>3. inzibati x\u0259talar v\u0259 ya vergi qanunvericiliyinin cinay\u0259t t\u0259rkibli pozuntular\u0131 il\u0259 ba\u011fl\u0131 i\u015fl\u0259r\u0259 bax\u0131lma il\u0259 \u0259laq\u0259dar m\u00fcvafiq m\u0259hk\u0259m\u0259l\u0259r\u0259<\/p>\n<p>4. cinay\u0259t yolu il\u0259 \u0259ld\u0259 edilmi\u015f pul v\u0259saitl\u0259rinin v\u0259 ya dig\u0259r \u0259mlak\u0131n leqalla\u015fd\u0131r\u0131lmas\u0131 v\u0259 terror\u00e7ulu\u011fun maliyy\u0259l\u0259\u015fdirilm\u0259sinin qar\u015f\u0131s\u0131n\u0131n al\u0131nmas\u0131 m\u0259qs\u0259di il\u0259 maliyy\u0259 monitorinqi orqan\u0131na<\/p>\n<p>A) 1, 2, 4 B) 2, 3, 4 C) 1, 3, 4 D) 1, 2, 3<\/p>\n<p>277<\/p>\n<p>Vergi \u00f6d\u0259yicisinin cinay\u0259t yolu il\u0259 \u0259ld\u0259 edilmi\u015f pul v\u0259saitl\u0259rinin v\u0259 ya dig\u0259r \u0259mlak\u0131n leqalla\u015fd\u0131r\u0131lmas\u0131 v\u0259 terror\u00e7ulu\u011fun maliyy\u0259l\u0259\u015fdirilm\u0259sinin qar\u015f\u0131s\u0131n\u0131n al\u0131nmas\u0131 m\u0259qs\u0259di il\u0259 m\u0259lumatlar\u0131n maliyy\u0259 monitorinqi orqan\u0131na verilm\u0259si kommersiya (vergi) sirrinin yay\u0131lmas\u0131 say\u0131l\u0131rm\u0131?<\/p>\n<ol>\n<li>Say\u0131l\u0131r<\/li>\n<li>Say\u0131lm\u0131r<\/li>\n<li>yaln\u0131z m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 olduqda say\u0131lm\u0131r<\/li>\n<li>yaln\u0131z yuxar\u0131 vergi orqan\u0131n\u0131n q\u0259rar\u0131 olduqda say\u0131lm\u0131r<\/li>\n<\/ol>\n<p>277-1<\/p>\n<p>A\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259n hans\u0131 hallarda vergi \u00f6d\u0259yicil\u0259ri haqq\u0131nda m\u0259lumat\u0131 dig\u0259r orqanlara qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada ver\u0259 bil\u0259rl\u0259r?<\/p>\n<ol>\n<li>\u0259dal\u0259t m\u00fchakim\u0259sinin h\u0259yata ke\u00e7irilm\u0259si m\u0259qs\u0259di il\u0259 m\u00fcvafiq m\u0259hk\u0259m\u0259l\u0259r\u0259;<\/li>\n<li>b\u00fcdc\u0259 sistemi haqq\u0131nda qanunvericiliyinin t\u0259tbiq edilm\u0259si m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqana (quruma);<\/li>\n<li>Az\u0259rbaycan Respublikas\u0131n\u0131n M\u0259rk\u0259zi bank\u0131na<\/li>\n<li>&#8220;Kredit b\u00fcrolar\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131 Qanununun 6.1ci v\u0259 6.2-ci madd\u0259l\u0259rind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f f\u0259aliyy\u0259tin h\u0259yata ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn kredit b\u00fcrolar\u0131na<\/li>\n<li>D\u00f6vl\u0259t Neft fonduna v\u0259 \u018fman\u0259tl\u0259rin s\u0131\u011fortalanmas\u0131 fonduna<\/li>\n<\/ol>\n<p>A) 1.2.3 B) 1.2.4 C) 2.4.5 D) 2.3.5<\/p>\n<p>#278<\/p>\n<p>D\u00f6vl\u0259t hakimiyy\u0259ti orqanlar\u0131 v\u0259 onlar\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri onlara veril\u0259n kommersiya [vergi] sirrini t\u0259\u015fkil ed\u0259n m\u0259lumatlar\u0131 \u0259ks etdir\u0259n s\u0259n\u0259dl\u0259ri istifad\u0259 etdikd\u0259n sonra hara t\u0259qdim etm\u0259lidirl\u0259r?<\/p>\n<p>A) h\u0259min s\u0259n\u0259dl\u0259rd\u0259 cinay\u0259t t\u0259rkibi oldu\u011fu t\u0259qdird\u0259 m\u00fcvafiq h\u00fcquq-m\u00fchafiz\u0259 orqan\u0131na<\/p>\n<p>B) h\u0259min s\u0259n\u0259dl\u0259ri onlara t\u0259qdim etmi\u015f vergi orqanlar\u0131na<\/p>\n<p>C) h\u0259min s\u0259n\u0259dl\u0259ri \u00f6zl\u0259rind\u0259 saxlamal\u0131d\u0131rlar<\/p>\n<p>D) d\u00f6vl\u0259t arxivin\u0259 t\u0259hvil verilm\u0259lidir<\/p>\n<p>#279<\/p>\n<p>Vergi \u00f6d\u0259yicisin\u0259 aid m\u0259lumat hans\u0131 halda dig\u0259r \u015f\u0259xs\u0259 veril\u0259 bil\u0259r?<\/p>\n<p>A) he\u00e7 bir halda veril\u0259 bilm\u0259z<\/p>\n<p>B) b\u00fct\u00fcn hallarda veril\u0259 bil\u0259r<\/p>\n<p>C) vergi \u00f6d\u0259yicisinin yaz\u0131l\u0131 icaz\u0259si il\u0259<\/p>\n<p>D) vergi orqan\u0131n\u0131n q\u0259rar\u0131 il\u0259<\/p>\n<p>#280<\/p>\n<p>A\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259n v\u0259zif\u0259l\u0259rd\u0259n hans\u0131lar vergi orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin v\u0259zif\u0259l\u0259rin\u0259 aiddir?<\/p>\n<p>1. qanunvericilikl\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada vergi \u00f6d\u0259yicil\u0259rinin g\u0259lirl\u0259rinin [x\u0259rcl\u0259rinin] u\u00e7otunu aparmaq<\/p>\n<p>2. Az\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259sin\u0259 v\u0259 dig\u0259r qanunlar\u0131na ciddi riay\u0259t etm\u0259k<\/p>\n<p>3. vergi orqanlar\u0131n\u0131n h\u00fcquq v\u0259 v\u0259zif\u0259l\u0259rini \u00f6z s\u0259lahiyy\u0259tl\u0259ri daxilind\u0259 yerin\u0259 yetirm\u0259k<\/p>\n<p>4. vergi \u00f6d\u0259yicil\u0259rin\u0259, onlar\u0131n n\u00fcmay\u0259nd\u0259l\u0259rin\u0259 v\u0259 vergi m\u00fcnasib\u0259tl\u0259rinin dig\u0259r i\u015ftirak\u00e7\u0131lar\u0131na diqq\u0259t v\u0259 n\u0259zak\u0259tl\u0259 yana\u015fmaq<\/p>\n<p>A) 1, 2, 3 B) 2, 3, 4 C) 1, 3, 4 D) 1, 2, 4<\/p>\n<p><strong>F\u0259sil IV<\/strong><\/p>\n<p>#281<\/p>\n<p>Vergi n\u0259zar\u0259ti hans\u0131 m\u0259qs\u0259dl\u0259 h\u0259yata ke\u00e7irilir?<\/p>\n<p>A) vergi \u00f6d\u0259yicil\u0259rini m\u0259suliyy\u0259t\u0259 c\u0259lb etm\u0259k<\/p>\n<p>B) vergi \u00f6d\u0259yicisinin obyektinin f\u0259aliyy\u0259tini dayand\u0131rmaq<\/p>\n<p>C) vergil\u0259rin tam v\u0259 vaxt\u0131nda y\u0131\u011f\u0131lmas\u0131n\u0131 t\u0259min etm\u0259k<\/p>\n<p>D) vergi \u00f6d\u0259yicisinin dig\u0259r t\u0259s\u0259rr\u00fcfat subyektl\u0259ri il\u0259 qar\u015f\u0131l\u0131ql\u0131 \u0259laq\u0259sini m\u00fc\u0259yy\u0259n etm\u0259k<\/p>\n<p>#282<\/p>\n<p>Vergi n\u0259zar\u0259tini hans\u0131 d\u00f6vl\u0259t orqanlar\u0131 h\u0259yata ke\u00e7irir?<\/p>\n<p>A) yaln\u0131z Vergil\u0259r Nazirliyi<\/p>\n<p>B) D\u00f6vl\u0259t G\u00f6mr\u00fck Komit\u0259si v\u0259 Maliyy\u0259 Nazirliyi<\/p>\n<p>C) Daxili \u0130\u015fl\u0259r Nazirliyi v\u0259 Vergil\u0259r Nazirliyi<\/p>\n<p>D) Vergil\u0259r Nazirliyi v\u0259 D\u00f6vl\u0259t G\u00f6mr\u00fck Komit\u0259si<\/p>\n<p>#283<\/p>\n<p>Yerli vergil\u0259rin hesablanmas\u0131na, tam v\u0259 vaxt\u0131nda \u00f6d\u0259nilm\u0259sin\u0259 n\u0259zar\u0259t hans\u0131 orqan t\u0259r\u0259find\u0259n h\u0259yata ke\u00e7irilir?<\/p>\n<p>A) b\u0259l\u0259diyy\u0259 \u0259razisind\u0259ki vergi orqan\u0131<\/p>\n<p>B) b\u0259l\u0259diyy\u0259l\u0259rin vergi xidm\u0259ti orqan\u0131<\/p>\n<p>C) b\u0259l\u0259diyy\u0259nin yerl\u0259\u015fdiyi \u0259razinin maliyy\u0259 orqan\u0131<\/p>\n<p>D) b\u0259l\u0259diyy\u0259nin yerl\u0259\u015fdiyi \u0259razinin maliyy\u0259 v\u0259 vergi orqan\u0131<\/p>\n<p>#284<\/p>\n<p>Vergi orqanlar\u0131 vergi n\u0259zar\u0259tini hans\u0131 formalarda h\u0259yata ke\u00e7irirl\u0259r:<\/p>\n<p>1. vergi \u00f6d\u0259yicil\u0259rinin v\u0259 vergitutma obyektl\u0259rinin u\u00e7otunu aparmaqla<\/p>\n<p>2. u\u00e7ot v\u0259 hesabat m\u0259lumatlar\u0131n\u0131 yoxlamaqla<\/p>\n<p>3. d\u00f6vl\u0259t orqanlar\u0131n\u0131n h\u0259yata ke\u00e7irdikl\u0259ri n\u0259zar\u0259t m\u0259lumatlar\u0131ndan istifad\u0259 etm\u0259kl\u0259<\/p>\n<p>4. vergi \u00f6d\u0259yicil\u0259ri v\u0259 dig\u0259r \u015f\u0259xsl\u0259r aras\u0131nda sor\u011fu aparmaqla<\/p>\n<p>5. m\u0259nb\u0259yi b\u0259lli olmayan m\u0259lumatlardan istifad\u0259 etm\u0259kl\u0259<\/p>\n<p>A) 1, 2, 3 B) 2, 3, 4 C) 1, 2, 4 D) 2, 3, 5<\/p>\n<p>#285<\/p>\n<p>Vergi n\u0259zar\u0259tinin h\u0259yata ke\u00e7irilm\u0259sini t\u0259min etm\u0259k m\u0259qs\u0259di il\u0259 vergi \u00f6d\u0259yicisi olan h\u00fcquqi \u015f\u0259xsl\u0259r harada u\u00e7ota al\u0131n\u0131rlar?<\/p>\n<p>A) vergi \u00f6d\u0259yicisinin faktiki f\u0259aliyy\u0259t yeri \u00fczr\u0259<\/p>\n<p>B) olduqlar\u0131 yer [d\u00f6vl\u0259t qeydiyyat\u0131 haqq\u0131nda s\u0259n\u0259dl\u0259rd\u0259 qeyd olunmu\u015f h\u00fcquqi \u00fcnvan]\u00fczr\u0259<\/p>\n<p>C) vergi \u00f6d\u0259yicisinin ist\u0259diyi yer \u00fczr\u0259<\/p>\n<p>D)vergi orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi yer \u00fczr\u0259<\/p>\n<p>#286<\/p>\n<p>Vergiy\u0259 c\u0259lb olunan g\u0259liri Az\u0259rbaycan m\u0259nb\u0259yind\u0259n olan v\u0259 bu g\u0259lird\u0259n \u00f6d\u0259m\u0259 yerind\u0259 vergi tutulmayan qeyri-rezidentl\u0259r harada u\u00e7ota al\u0131n\u0131rlar?<\/p>\n<p>A) Az\u0259rbaycan m\u0259nb\u0259yind\u0259n g\u0259lirin al\u0131nd\u0131\u011f\u0131 yer \u00fczr\u0259 u\u00e7ota al\u0131n\u0131rlar<\/p>\n<p>B) u\u00e7ota al\u0131nm\u0131rlar<\/p>\n<p>C) ist\u0259nil\u0259n vergi orqan\u0131nda u\u00e7ota al\u0131n\u0131rlar<\/p>\n<p>D) ancaq rezidenti oldu\u011fu \u00f6lk\u0259d\u0259 u\u00e7ota al\u0131n\u0131rlar<\/p>\n<p>#287<\/p>\n<p>B\u0259yannam\u0259 verm\u0259li olan rezident fiziki \u015f\u0259xsl\u0259r harada u\u00e7ota al\u0131n\u0131rlar?<\/p>\n<p>A) g\u0259lirin \u0259ld\u0259 edildiyi yer \u00fczr\u0259 u\u00e7ota al\u0131n\u0131rlar<\/p>\n<p>B) u\u00e7ota al\u0131nm\u0131rlar<\/p>\n<p>C) ist\u0259nil\u0259n vergi orqan\u0131nda u\u00e7ota al\u0131n\u0131rlar<\/p>\n<p>D) ya\u015fad\u0131qlar\u0131 yer \u00fczr\u0259 vergi orqanlar\u0131nda u\u00e7ota al\u0131n\u0131rlar<\/p>\n<p>288<\/p>\n<p>X\u00fcsusi notariuslar hans\u0131 vergi orqanlar\u0131nda u\u00e7ota al\u0131n\u0131r?<\/p>\n<ol>\n<li>g\u0259lirin \u0259ld\u0259 edildiyi yer \u00fczr\u0259 u\u00e7ota al\u0131n\u0131rlar<\/li>\n<li>u\u00e7ota al\u0131nm\u0131rlar<\/li>\n<li>f\u0259aliyy\u0259t g\u00f6st\u0259rdiyi yer \u00fczr\u0259<\/li>\n<li>ya\u015fad\u0131qlar\u0131 yer \u00fczr\u0259 vergi orqanlar\u0131nda u\u00e7ota al\u0131n\u0131rlar<\/li>\n<\/ol>\n<p>#289<\/p>\n<p>Kommersiya h\u00fcquqi \u015f\u0259xsl\u0259ri, habel\u0259 xarici kommersiya h\u00fcquqi \u015f\u0259xsinin n\u00fcmay\u0259nd\u0259lik v\u0259 filiallar\u0131 n\u0259 zaman vergi u\u00e7otuna al\u0131nm\u0131\u015f hesab olunurlar?<\/p>\n<p>A) qanunvericiliy\u0259 m\u00fcvafiq qaydada d\u00f6vl\u0259t qeydiyyat\u0131na al\u0131nd\u0131\u011f\u0131 zaman onlara vergi \u00f6d\u0259yicisinin eynil\u0259\u015fdirm\u0259 n\u00f6mr\u0259si verilir v\u0259 h\u0259min andan onlar vergi u\u00e7otuna al\u0131nm\u0131\u015f hesab olunurlar.<\/p>\n<p>B) vergi \u00f6hd\u0259liyinin yarand\u0131\u011f\u0131 andan onlar vergi u\u00e7otuna al\u0131nm\u0131\u015f hesab olunurlar.<\/p>\n<p>C) eynil\u0259\u015fdirm\u0259 n\u00f6mr\u0259si almaq \u00fc\u00e7\u00fcn \u0259riz\u0259 verdiyi andan onlar vergi u\u00e7otuna al\u0131nm\u0131\u015f hesab olunurlar.<\/p>\n<p>D) \u018fdliyy\u0259 orqanlar\u0131nda d\u00f6vl\u0259t qeydiyyat\u0131na al\u0131nd\u0131\u011f\u0131 andan onlar vergi u\u00e7otuna al\u0131nm\u0131\u015f hesab olunurlar.<\/p>\n<p>#290<\/p>\n<p>Kommersiya h\u00fcquqi \u015f\u0259xsl\u0259rin\u0259, habel\u0259 xarici kommersiya h\u00fcquqi \u015f\u0259xsinin n\u00fcmay\u0259nd\u0259lik v\u0259 filiallar\u0131na n\u0259 zaman vergi \u00f6d\u0259yicisinin eynil\u0259\u015fdirm\u0259 n\u00f6mr\u0259si verilir?<\/p>\n<p>A) \u0259dliyy\u0259 orqanlar\u0131nda qanunvericiliy\u0259 m\u00fcvafiq qaydada d\u00f6vl\u0259t qeydiyyat\u0131na al\u0131nd\u0131\u011f\u0131 zaman<\/p>\n<p>B) vergi orqanlar\u0131nda qanunvericiliy\u0259 m\u00fcvafiq qaydada d\u00f6vl\u0259t qeydiyyat\u0131na al\u0131nd\u0131\u011f\u0131 zaman<\/p>\n<p>C) vergi \u00f6hd\u0259liyi yarand\u0131\u011f\u0131 zaman<\/p>\n<p>D) h\u0259min \u015f\u0259xsl\u0259rin\u0259 ist\u0259diyi vaxt<\/p>\n<p>#291<\/p>\n<p>Kommersiya h\u00fcquqi \u015f\u0259xsl\u0259rin\u0259, habel\u0259 xarici kommersiya h\u00fcquqi \u015f\u0259xsinin n\u00fcmay\u0259nd\u0259lik v\u0259 filiallar\u0131na qanunvericiliy\u0259 m\u00fcvafiq qaydada d\u00f6vl\u0259t qeydiyyat\u0131na al\u0131nd\u0131\u011f\u0131 zaman hans\u0131 s\u0259n\u0259d [kod] verilir?<\/p>\n<p>A) vergi \u00f6d\u0259yicisin\u0259 qeydiyyata al\u0131nma tarixi g\u00f6st\u0259rilm\u0259kl\u0259 m\u00fcvafiq aray\u0131\u015f verilir<\/p>\n<p>B) vergi \u00f6d\u0259yicisin\u0259 he\u00e7 bir s\u0259n\u0259d verilmir<\/p>\n<p>C) vergi \u00f6d\u0259yicisinin eynil\u0259\u015fdirm\u0259 n\u00f6mr\u0259si verilir<\/p>\n<p>D) vergi \u00f6d\u0259yicisinin statistik kodu verilir<\/p>\n<p>#292<\/p>\n<p>Kommersiya h\u00fcquqi \u015f\u0259xsl\u0259ri, habel\u0259 xarici kommersiya h\u00fcquqi \u015f\u0259xsinin n\u00fcmay\u0259nd\u0259lik v\u0259 filiallar\u0131 hans\u0131 d\u00f6vl\u0259t orqan\u0131nda qeydiyyata al\u0131n\u0131rlar?<\/p>\n<p>A) Maliyy\u0259 Nazirliyind\u0259<\/p>\n<p>B) Vergil\u0259r Nazirliyind\u0259<\/p>\n<p>C) \u018fdliyy\u0259 Nazirliyind\u0259<\/p>\n<p>D) D\u00f6vl\u0259t G\u00f6mr\u00fck Komit\u0259sind\u0259<\/p>\n<p>#293<\/p>\n<p>Vergi \u00f6d\u0259yicisinin filial\u0131, n\u00fcmay\u0259nd\u0259liyi v\u0259 ya dig\u0259r t\u0259s\u0259rr\u00fcfat subyekti [obyekti] olduqda vergi \u00f6d\u0259yicisi nec\u0259 u\u00e7ota al\u0131n\u0131r?<\/p>\n<p>A) g\u0259lirin \u0259ld\u0259 edildiyi yer \u00fczr\u0259 u\u00e7ota al\u0131n\u0131r<\/p>\n<p>B) f\u0259aliyy\u0259t g\u00f6st\u0259rdiyi \u00fcnvanda u\u00e7ota al\u0131n\u0131r<\/p>\n<p>C) ist\u0259nil\u0259n vergi orqan\u0131nda u\u00e7ota al\u0131n\u0131r<\/p>\n<p>D) h\u0259m \u00f6z\u00fcn\u00fcn oldu\u011fu yer \u00fczr\u0259, h\u0259m d\u0259 onun filial\u0131n\u0131n, n\u00fcmay\u0259nd\u0259liyinin v\u0259 ya dig\u0259r t\u0259s\u0259rr\u00fcfat subyektinin [obyektinin] oldu\u011fu yer \u00fczr\u0259 u\u00e7ota al\u0131n\u0131r<\/p>\n<p>#294<\/p>\n<p>Az\u0259rbaycan Respublikas\u0131n\u0131n b\u00fcdc\u0259 v\u0259 qeyri-kommersiya t\u0259\u015fkilatlar\u0131n\u0131n oldu\u011fu yerd\u0259n k\u0259narda yerl\u0259\u015f\u0259n v\u0259 onlar\u0131n funksiyalar\u0131n\u0131n h\u0259yata ke\u00e7irilm\u0259si m\u0259qs\u0259dil\u0259 yarad\u0131lan b\u00f6lm\u0259l\u0259ri ayr\u0131ca u\u00e7ota al\u0131na v\u0259 onlara V\u00d6EN veril\u0259 bil\u0259rmi?<\/p>\n<p>A) ayr\u0131ca u\u00e7ota al\u0131na v\u0259 onlara V\u00d6EN veril\u0259 bil\u0259r<\/p>\n<p>B) yaln\u0131z x\u00fcsusi hallarda u\u00e7ota al\u0131na v\u0259 onlara V\u00d6EN veril\u0259 bil\u0259r<\/p>\n<p>C) u\u00e7ota al\u0131na v\u0259 onlara V\u00d6EN veril\u0259 bilm\u0259z<\/p>\n<p>D) u\u00e7ota al\u0131na bil\u0259r, ancaq V\u00d6EN veril\u0259 bilm\u0259z<\/p>\n<p>#295<\/p>\n<p>Vergi \u00f6d\u0259yicisinin onun filial\u0131n\u0131n, n\u00fcmay\u0259nd\u0259liyinin v\u0259 ya dig\u0259r t\u0259s\u0259rr\u00fcfat subyektinin [obyektinin] oldu\u011fu yer \u00fczr\u0259 u\u00e7ota al\u0131nmas\u0131 hans\u0131 qaydada h\u0259yata ke\u00e7irilir?<\/p>\n<p>A) M\u00fclki M\u0259s\u0259ll\u0259 il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada h\u0259yata ke\u00e7irilir<\/p>\n<p>B) Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada h\u0259yata ke\u00e7irilir<\/p>\n<p>C) Nazirl\u0259r Kabinetinin m\u00fc\u0259yy\u0259n etdiyi qaydada h\u0259yata ke\u00e7irilir<\/p>\n<p>D) vergi orqan\u0131n\u0131n r\u0259hb\u0259rinin m\u00fc\u0259yy\u0259n etdiyi qaydada h\u0259yata ke\u00e7irilir<\/p>\n<p>#296<\/p>\n<p>Qeyri-rezidentin Az\u0259rbaycan Respublikas\u0131n\u0131n qanunvericiliyin\u0259 m\u00fcvafiq olaraq yarad\u0131lm\u0131\u015f filiallar\u0131 v\u0259 daimi n\u00fcmay\u0259nd\u0259likl\u0259ri nec\u0259 u\u00e7ota al\u0131n\u0131r?<\/p>\n<p>A) rezidenti oldu\u011fu d\u00f6vl\u0259td\u0259 u\u00e7ota al\u0131n\u0131r<\/p>\n<p>B) u\u00e7ota al\u0131nm\u0131r<\/p>\n<p>C) ayr\u0131ca u\u00e7ota al\u0131n\u0131r v\u0259 onlara V\u00d6EN verilir<\/p>\n<p>D) u\u00e7ota al\u0131n\u0131r, lakin onlara V\u00d6EN verilmir<\/p>\n<p>#297<\/p>\n<p>Vergi n\u0259zar\u0259tini h\u0259yata ke\u00e7irm\u0259sini t\u0259min etm\u0259k m\u0259qs\u0259dil\u0259 Az\u0259rbaycan Respublikas\u0131nda f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n xarici \u00f6lk\u0259l\u0259rin diplomatik v\u0259 konsulluq n\u00fcmay\u0259nd\u0259likl\u0259ri, habel\u0259 beyn\u0259lxalq t\u0259\u015fkilatlar\u0131n n\u00fcmay\u0259nd\u0259likl\u0259ri hans\u0131 orqanda u\u00e7ota al\u0131na bil\u0259rl\u0259r?<\/p>\n<p>A) yerli [b\u0259l\u0259diyy\u0259] orqan\u0131nda<\/p>\n<p>B) vergi orqan\u0131nda<\/p>\n<p>C) maliyy\u0259 orqan\u0131nda<\/p>\n<p>D) g\u00f6mr\u00fck orqan\u0131nda<\/p>\n<p>#298<\/p>\n<p>Az\u0259rbaycan Respublikas\u0131nda f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n xarici \u00f6lk\u0259l\u0259rin diplomatik v\u0259 konsulluq n\u00fcmay\u0259nd\u0259likl\u0259ri, habel\u0259 beyn\u0259lxalq t\u0259\u015fkilatlar\u0131n n\u00fcmay\u0259nd\u0259likl\u0259ri hans\u0131 qaydada u\u00e7ota al\u0131n\u0131rlar?<\/p>\n<p>A) onlar\u0131n yaln\u0131z m\u00fcst\u0259sna hallarda u\u00e7ota al\u0131nmas\u0131 n\u0259z\u0259rd\u0259 tutulmu\u015fdur<\/p>\n<p>B) Vergi M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq h\u0259min \u015f\u0259xsl\u0259r vergi orqanlar\u0131nda u\u00e7ota al\u0131nm\u0131rlar<\/p>\n<p>C) h\u0259min \u015f\u0259xsl\u0259rin qanunvericilikd\u0259 u\u00e7ota al\u0131nmas\u0131 n\u0259z\u0259rd\u0259 tutulmam\u0131\u015fd\u0131r<\/p>\n<p>D) Vergi M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq \u00fcmumi qaydada vergi orqan\u0131nda u\u00e7ota al\u0131na bil\u0259rl\u0259r<\/p>\n<p>299<\/p>\n<p>H\u00fcquqi \u015f\u0259xs yaratmadan sahibkarl\u0131q f\u0259aliyy\u0259tini fiziki \u015f\u0259xs kimi h\u0259yata ke\u00e7irm\u0259k ist\u0259y\u0259n \u0259cn\u0259bil\u0259r v\u0259 v\u0259t\u0259nda\u015fl\u0131\u011f\u0131 olmayan \u015f\u0259xsl\u0259r hans\u0131 s\u0259n\u0259d \u0259sas\u0131nda vergi orqanlar\u0131nda vergi \u00f6d\u0259yicisi kimi u\u00e7ota al\u0131n\u0131rlar<\/p>\n<ol>\n<li>m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n veril\u0259n v\u0259siq\u0259 il\u0259<\/li>\n<li>xarici \u00f6lk\u0259d\u0259ki \u00f6z pasportu il\u0259<\/li>\n<li>\u0259cn\u0259bil\u0259rin g\u0259ldiyi \u00f6lk\u0259nin vergi orqan\u0131n\u0131n aray\u0131\u015f\u0131 il\u0259<\/li>\n<li>\u0259cn\u0259bil\u0259rin g\u0259ldiyi \u00f6lk\u0259nin miqrasiya orqan\u0131n\u0131n aray\u0131\u015f\u0131 il\u0259<\/li>\n<\/ol>\n<p>#300<\/p>\n<p>D\u00f6vl\u0259t qeydiyyat\u0131n\u0131 h\u0259yata ke\u00e7ir\u0259n \u018fdliyy\u0259 Nazirliyi h\u00fcquqi \u015f\u0259xsl\u0259rin d\u00f6vl\u0259t qeydiyyat\u0131na al\u0131nmas\u0131 bar\u0259sind\u0259 onlara qeydiyyat s\u0259n\u0259dl\u0259ri il\u0259 birlikd\u0259 daha hans\u0131 s\u0259n\u0259di verm\u0259lidir?<\/p>\n<p>A) q\u0259bz verm\u0259lidir<\/p>\n<p>B) protokoldan \u00e7\u0131xar\u0131\u015f verm\u0259lidir<\/p>\n<p>C) h\u0259min s\u0259n\u0259dl\u0259rin verilm\u0259si tarixini \u0259ks etdir\u0259n aray\u0131\u015f verm\u0259lidir<\/p>\n<p>D) he\u00e7 n\u0259 verm\u0259li deyil<\/p>\n<p>#301<\/p>\n<p>Daimi n\u00fcmay\u0259nd\u0259liyin vergi orqanlar\u0131nda u\u00e7ota al\u0131nmas\u0131 hans\u0131 qaydada h\u0259yata ke\u00e7irilir?<\/p>\n<p>A) daimi n\u00fcmay\u0259nd\u0259lik yaradan qeyri-rezidentin rezidenti oldu\u011fu d\u00f6vl\u0259tin qanunlar\u0131na uy\u011fun qaydada h\u0259yata ke\u00e7irilir<\/p>\n<p>B) vergi orqan\u0131 \u00f6z\u00fc m\u00fc\u0259yy\u0259nl\u0259\u015fdirdiyi qaydada h\u0259yata ke\u00e7irir<\/p>\n<p>C) Az\u0259rbaycan Respublikas\u0131n\u0131n v\u0259 qeyri-rezidentin rezidenti oldu\u011fu d\u00f6vl\u0259tin qanunlar\u0131na uy\u011fun qaydada h\u0259yata ke\u00e7irilir<\/p>\n<p>D) Az\u0259rbaycan Respublikas\u0131n\u0131n h\u00fcquqi \u015f\u0259xsl\u0259ri \u00fc\u00e7\u00fcn m\u00fc\u0259yy\u0259n edilmi\u015f qaydada h\u0259yata ke\u00e7irilir<\/p>\n<p>#302<\/p>\n<p>\u00d6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 vergiy\u0259 c\u0259lb olunmas\u0131 n\u0259z\u0259rd\u0259 tutulmayan [tutulmas\u0131 m\u00fcmk\u00fcn olmayan] g\u0259lirl\u0259ri olan v\u0259 ya royaltid\u0259n g\u0259liri olan fiziki \u015f\u0259xsl\u0259r u\u00e7ota al\u0131nmaq \u00fc\u00e7\u00fcn \u0259riz\u0259ni vergi orqan\u0131na n\u0259 vaxt verm\u0259lidir?<\/p>\n<p>A) 30 g\u00fcn m\u00fcdd\u0259tind\u0259<\/p>\n<p>B) ist\u0259nil\u0259n vaxt<\/p>\n<p>C) g\u0259lir \u0259ld\u0259 etm\u0259k h\u00fcququ yarand\u0131\u011f\u0131 g\u00fcnd\u0259n gec olmayaraq<\/p>\n<p>D) sahibkarl\u0131q f\u0259aliyy\u0259tin\u0259 ba\u015flad\u0131\u011f\u0131 g\u00fcn\u0259d\u0259k<\/p>\n<p>#303<\/p>\n<p>Az\u0259rbaycan Respublikas\u0131n\u0131n h\u00fcdudlar\u0131ndan k\u0259narda g\u0259lir \u0259ld\u0259 ed\u0259n rezident fiziki \u015f\u0259xsl\u0259r u\u00e7ota al\u0131nmaq \u00fc\u00e7\u00fcn \u0259riz\u0259ni vergi orqan\u0131na n\u0259 vaxt verm\u0259lidir?<\/p>\n<p>A) 30 g\u00fcn m\u00fcdd\u0259tind\u0259<\/p>\n<p>B) ist\u0259nil\u0259n vaxt<\/p>\n<p>C) g\u0259lir \u0259ld\u0259 etm\u0259k h\u00fcququ yarand\u0131\u011f\u0131 g\u00fcnd\u0259n gec olmayaraq<\/p>\n<p>D) sahibkarl\u0131q f\u0259aliyy\u0259tin\u0259 ba\u015flad\u0131\u011f\u0131 g\u00fcn\u0259d\u0259k<\/p>\n<p>#304<\/p>\n<p>Qeyri kommersiya h\u00fcquqi \u015f\u0259xsl\u0259r d\u00f6vl\u0259t qeydiyyat\u0131na al\u0131nd\u0131\u011f\u0131 g\u00fcnd\u0259n sonra ne\u00e7\u0259 g\u00fcn m\u00fcdd\u0259tind\u0259 vergi orqan\u0131nda u\u00e7ota al\u0131nmaq \u00fc\u00e7\u00fcn \u0259riz\u0259 verm\u0259lidirl\u0259r?<\/p>\n<p>A) 10 g\u00fcn<\/p>\n<p>B) 15 g\u00fcn<\/p>\n<p>C) 30 g\u00fcn<\/p>\n<p>D) 45 g\u00fcn<\/p>\n<p>#305<\/p>\n<p>H\u00fcquqi \u015f\u0259xs yaratmadan sahibkarl\u0131q f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259n fiziki \u015f\u0259xsl\u0259r u\u00e7ota al\u0131nmaq \u00fc\u00e7\u00fcn \u0259riz\u0259ni vergi orqan\u0131na n\u0259 vaxt verm\u0259lidirl\u0259r?<\/p>\n<p>A) 30 g\u00fcn m\u00fcdd\u0259tind\u0259<\/p>\n<p>B) ist\u0259nil\u0259n vaxt<\/p>\n<p>C) g\u0259lir \u0259ld\u0259 etm\u0259k h\u00fcququ yarand\u0131\u011f\u0131 g\u00fcnd\u0259n gec olmayaraq<\/p>\n<p>D) sahibkarl\u0131q f\u0259aliyy\u0259tin\u0259 ba\u015flad\u0131\u011f\u0131 g\u00fcn\u0259d\u0259k<\/p>\n<p>#306<\/p>\n<p>Vergi \u00f6d\u0259yicisinin vergi u\u00e7otuna al\u0131nmas\u0131 yerinin m\u00fc\u0259yy\u0259n edilm\u0259si il\u0259 ba\u011fl\u0131 \u00e7\u0259tinlikl\u0259r ortaya \u00e7\u0131xd\u0131qda hans\u0131 orqan t\u0259r\u0259find\u0259n q\u0259rar q\u0259bul edilir?<\/p>\n<p>A) t\u0259qdim olunmu\u015f m\u0259lumatlar \u0259sas\u0131nda m\u0259hk\u0259m\u0259 t\u0259r\u0259find\u0259n<\/p>\n<p>B) t\u0259qdim olunmu\u015f m\u0259lumatlar \u0259sas\u0131nda yuxar\u0131 vergi orqan\u0131 t\u0259r\u0259find\u0259n<\/p>\n<p>C) t\u0259qdim olunmu\u015f m\u0259lumatlar \u0259sas\u0131nda yerli vergi orqanlar\u0131 t\u0259r\u0259find\u0259n<\/p>\n<p>D) t\u0259qdim olunmu\u015f m\u0259lumatlar \u0259sas\u0131nda b\u0259l\u0259diyy\u0259 orqanlar\u0131 t\u0259r\u0259find\u0259n<\/p>\n<p>#307<\/p>\n<p>Olduqlar\u0131 yer \u00fczr\u0259 vergi u\u00e7otuna al\u0131nm\u0131\u015f \u015f\u0259xsl\u0259r sonradan iri vergi \u00f6d\u0259yicil\u0259rin\u0259 v\u0259 ya x\u00fcsusi vergi rejimli m\u00fc\u0259ssis\u0259l\u0259r\u0259 aid edildikd\u0259:<\/p>\n<p>A) \u0259vv\u0259lki eynil\u0259\u015fdirm\u0259 n\u00f6mr\u0259l\u0259ri il\u0259 m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f u\u00e7ota al\u0131n\u0131rlar<\/p>\n<p>B) onlara yeni eynil\u0259\u015fdirm\u0259 n\u00f6mr\u0259l\u0259ri verilir<\/p>\n<p>C) V\u00d6EN il\u0259 yana\u015f\u0131 \u0259lav\u0259 kod verilir<\/p>\n<p>D) \u0259vv\u0259lki V\u00d6EN saxlan\u0131lmaqla yeni V\u00d6EN verilir<\/p>\n<p>#308<\/p>\n<p>Olduqlar\u0131 yer \u00fczr\u0259 vergi u\u00e7otuna al\u0131nm\u0131\u015f \u015f\u0259xsl\u0259r sonradan iri vergi \u00f6d\u0259yicil\u0259rin\u0259 v\u0259 ya x\u00fcsusi vergi rejimli m\u00fc\u0259ssis\u0259l\u0259r\u0259 aid edildikd\u0259, onlar hans\u0131 eynil\u0259\u015fdirm\u0259 n\u00f6mr\u0259l\u0259ri il\u0259 m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f u\u00e7ota al\u0131n\u0131rlar?<\/p>\n<p>A) \u0259vv\u0259lki eynil\u0259\u015fdirm\u0259 n\u00f6mr\u0259l\u0259ri il\u0259 m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f u\u00e7ota al\u0131n\u0131rlar<\/p>\n<p>B) \u0259vv\u0259lki l\u0259\u011fv edilm\u0259kl\u0259 yeni verilmi\u015f eynil\u0259\u015fdirm\u0259 n\u00f6mr\u0259l\u0259ri il\u0259 m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f u\u00e7ota al\u0131n\u0131rlar<\/p>\n<p>C) \u0259vv\u0259lki saxlan\u0131lmaqla yeni verilmi\u015f eynil\u0259\u015fdirm\u0259 n\u00f6mr\u0259l\u0259ri il\u0259 m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f u\u00e7ota al\u0131n\u0131rlar<\/p>\n<p>D) eynil\u0259\u015fdirm\u0259 n\u00f6mr\u0259l\u0259ri olmadan m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f u\u00e7ota al\u0131n\u0131rlar<\/p>\n<p>#309<\/p>\n<p>M\u0259rk\u0259zl\u0259\u015fdirilmi\u015f u\u00e7ota al\u0131nm\u0131\u015f iri vergi \u00f6d\u0259yicil\u0259rinin v\u0259 x\u00fcsusi vergi rejimli m\u00fc\u0259ssis\u0259l\u0259rin filiallar\u0131n\u0131n, n\u00fcmay\u0259nd\u0259likl\u0259rinin v\u0259 ya dig\u0259r t\u0259s\u0259rr\u00fcfat subyektl\u0259rinin [obyektl\u0259rinin] vergi u\u00e7otu hans\u0131 normativ s\u0259n\u0259dl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada h\u0259yata ke\u00e7irilir?<\/p>\n<p>A) Nazirl\u0259r Kabineti t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f qaydada h\u0259yata ke\u00e7irilir<\/p>\n<p>B) Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada h\u0259yata ke\u00e7irilir<\/p>\n<p>C) Vergil\u0259r Nazirliyinin \u0259mri il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada h\u0259yata ke\u00e7irilir<\/p>\n<p>D) yerli vergi orqanlar\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edil\u0259n qaydada h\u0259yata ke\u00e7irilir<\/p>\n<p>#310<\/p>\n<p>Olduqlar\u0131 yer \u00fczr\u0259 vergi u\u00e7otuna al\u0131nm\u0131\u015f h\u00fcquqi \u015f\u0259xsl\u0259r x\u00fcsusi vergi rejimi \u00fczr\u0259 f\u0259aliyy\u0259t\u0259 ba\u015flad\u0131\u011f\u0131 g\u00fcnd\u0259n sonra ne\u00e7\u0259 g\u00fcn m\u00fcdd\u0259tind\u0259 m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f u\u00e7ota al\u0131nmaq \u00fc\u00e7\u00fcn vergi \u00f6d\u0259yicil\u0259rinin m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f u\u00e7otunu aparan m\u00fcvafiq vergi orqan\u0131na m\u00fcraci\u0259t etm\u0259y\u0259 borcludurlar?<\/p>\n<p>A) 5 g\u00fcn<\/p>\n<p>B) 10 g\u00fcn<\/p>\n<p>C) 15 g\u00fcn<\/p>\n<p>D) 20 g\u00fcn<\/p>\n<p>#311<\/p>\n<p>X\u00fcsusi vergi rejimind\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n m\u00fc\u0259ssis\u0259l\u0259rin m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f qaydada yenid\u0259n u\u00e7ota al\u0131nmas\u0131 v\u0259 ya m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f u\u00e7otdan \u00e7\u0131xar\u0131lmas\u0131, onlar\u0131n x\u00fcsusi vergi rejimind\u0259 f\u0259aliyy\u0259t\u0259 ba\u015flamas\u0131 v\u0259 ya h\u0259min f\u0259aliyy\u0259ti dayand\u0131rmas\u0131 bar\u0259d\u0259 onlar\u0131n m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f u\u00e7otunu aparan m\u00fcvafiq vergi orqan\u0131na \u0259riz\u0259 il\u0259 m\u00fcraci\u0259t etdiyi g\u00fcnd\u0259n sonra ne\u00e7\u0259 g\u00fcn m\u00fcdd\u0259tind\u0259 h\u0259yata ke\u00e7irilm\u0259lidir?<\/p>\n<p>A) 5 g\u00fcn<\/p>\n<p>B) 10 g\u00fcn<\/p>\n<p>C) 15 g\u00fcn<\/p>\n<p>D) 20 g\u00fcn<\/p>\n<p>#312<\/p>\n<p>\u0130ri vergi \u00f6d\u0259yicil\u0259rin\u0259 aid edil\u0259n m\u00fc\u0259ssis\u0259l\u0259rin olduqlar\u0131 yer \u00fczr\u0259 u\u00e7otdan \u00e7\u0131xar\u0131laraq m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f qaydada yenid\u0259n u\u00e7ota al\u0131nmas\u0131 v\u0259 ya m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f u\u00e7otdan \u00e7\u0131xar\u0131lmas\u0131 bar\u0259d\u0259 Vergil\u0259r Nazirliyinin m\u00fc\u0259yy\u0259n etdiyi vergi orqan\u0131 t\u0259r\u0259find\u0259n n\u0259 vaxtad\u0259k q\u0259rar q\u0259bul edilir?<\/p>\n<p>A) h\u0259r il may ay\u0131n\u0131n 1-d\u0259k<\/p>\n<p>B) h\u0259r il may ay\u0131n\u0131n 15-d\u0259k<\/p>\n<p>C) h\u0259r il iyun ay\u0131n\u0131n 10-d\u0259k<\/p>\n<p>D) h\u0259r il iyun ay\u0131n\u0131n 30-d\u0259k<\/p>\n<p>#313<\/p>\n<p>\u0130ri vergi \u00f6d\u0259yicil\u0259rin\u0259 aid edil\u0259n m\u00fc\u0259ssis\u0259l\u0259rin m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f u\u00e7ota al\u0131nmas\u0131 n\u0259 vaxt h\u0259yata ke\u00e7irilir?<\/p>\n<p>A) onlar\u0131n m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f u\u00e7ota al\u0131nmas\u0131 bar\u0259d\u0259 q\u0259rar q\u0259bul edildiyi vergi ilinin sonundan<\/p>\n<p>B) onlar\u0131n m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f u\u00e7ota al\u0131nmas\u0131 bar\u0259d\u0259 q\u0259rar q\u0259bul edildiyi vergi ilind\u0259n sonrak\u0131 ilin yanvar ay\u0131nda<\/p>\n<p>C) onlar\u0131n m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f u\u00e7ota al\u0131nmas\u0131 bar\u0259d\u0259 q\u0259rar q\u0259bul edildiyi vaxt<\/p>\n<p>D) onlar\u0131n m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f u\u00e7ota al\u0131nmas\u0131 bar\u0259d\u0259 q\u0259rar q\u0259bul edildiyi vergi ilinin sonunad\u0259k<\/p>\n<p>#314<\/p>\n<p>Az\u0259rbaycan Respublikas\u0131nda daimi n\u00fcmay\u0259nd\u0259lik yaratmayan b\u00f6lm\u0259l\u0259r Az\u0259rbaycan Respublikas\u0131nda f\u0259aliyy\u0259t\u0259 ba\u015flad\u0131qdan ne\u00e7\u0259 g\u00fcn m\u00fcdd\u0259tind\u0259 olduqlar\u0131 yer \u00fczr\u0259 vergi orqan\u0131na \u0259riz\u0259 t\u0259qdim etm\u0259lidirl\u0259r?<\/p>\n<p>A) f\u0259aliyy\u0259t\u0259 ba\u015flad\u0131\u011f\u0131 g\u00fcn\u0259d\u0259k<\/p>\n<p>B) g\u0259lir \u0259ld\u0259 etm\u0259k h\u00fcququnun yarand\u0131\u011f\u0131 g\u00fcnd\u0259n gec olmayaraq<\/p>\n<p>C) 20 g\u00fcn<\/p>\n<p>D) 30 g\u00fcn<\/p>\n<p>#315<\/p>\n<p>Az\u0259rbaycan Respublikas\u0131nda daimi n\u00fcmay\u0259nd\u0259lik yaratmayan b\u00f6lm\u0259l\u0259r Az\u0259rbaycan Respublikas\u0131nda hans\u0131 m\u00fcdd\u0259td\u0259 olduqlar\u0131 yer \u00fczr\u0259 vergi orqan\u0131na \u0259riz\u0259 t\u0259qdim etm\u0259lidirl\u0259r?<\/p>\n<p>A) f\u0259aliyy\u0259t\u0259 ba\u015flad\u0131qdan 5 g\u00fcn m\u00fcdd\u0259tind\u0259<\/p>\n<p>B) f\u0259aliyy\u0259t\u0259 ba\u015flad\u0131qdan 10 g\u00fcn m\u00fcdd\u0259tind\u0259<\/p>\n<p>C) f\u0259aliyy\u0259t\u0259 ba\u015flad\u0131qdan 20 g\u00fcn m\u00fcdd\u0259tind\u0259<\/p>\n<p>D) f\u0259aliyy\u0259t\u0259 ba\u015flad\u0131qdan 30 g\u00fcn m\u00fcdd\u0259tind\u0259<\/p>\n<p>#316<\/p>\n<p>\u0130dar\u0259etm\u0259 yerin\u0259 g\u00f6r\u0259 rezident say\u0131lan xarici h\u00fcquqi \u015f\u0259xsl\u0259r Az\u0259rbaycan Respublikas\u0131nda hans\u0131 m\u00fcdd\u0259td\u0259 olduqlar\u0131 yer \u00fczr\u0259 vergi orqan\u0131na \u0259riz\u0259 t\u0259qdim etm\u0259lidirl\u0259r?<\/p>\n<p>A) idar\u0259etm\u0259 yerin\u0259 g\u00f6r\u0259 rezident say\u0131ld\u0131qlar\u0131 vaxtdan 10 g\u00fcn m\u00fcdd\u0259tind\u0259<\/p>\n<p>B) idar\u0259etm\u0259 yerin\u0259 g\u00f6r\u0259 rezident say\u0131ld\u0131qlar\u0131 vaxtdan 30 g\u00fcn m\u00fcdd\u0259tind\u0259<\/p>\n<p>C) f\u0259aliyy\u0259t\u0259 ba\u015flad\u0131\u011f\u0131 g\u00fcn\u0259d\u0259k<\/p>\n<p>D) g\u0259lir \u0259ld\u0259 etm\u0259k h\u00fcququnun yarand\u0131\u011f\u0131 g\u00fcnd\u0259n gec olmayaraq<\/p>\n<p>#317<\/p>\n<p>\u0130dar\u0259etm\u0259 yerin\u0259 g\u00f6r\u0259 rezident say\u0131lan xarici h\u00fcquqi \u015f\u0259xsl\u0259r Az\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259sin\u0259 v\u0259 ya Az\u0259rbaycan Respublikas\u0131n\u0131n t\u0259r\u0259fdar \u00e7\u0131xd\u0131\u011f\u0131 ikiqat vergitutman\u0131n aradan qald\u0131r\u0131lmas\u0131 haqq\u0131nda beyn\u0259lxalq m\u00fcqavil\u0259l\u0259rin m\u00fcdd\u0259alar\u0131na \u0259sas\u0259n idar\u0259etm\u0259 yerin\u0259 g\u00f6r\u0259 rezident say\u0131ld\u0131qlar\u0131 vaxtdan ne\u00e7\u0259 g\u00fcn m\u00fcdd\u0259tind\u0259 olduqlar\u0131 yer \u00fczr\u0259 vergi orqan\u0131na \u0259riz\u0259 t\u0259qdim etm\u0259lidirl\u0259r?<\/p>\n<p>A) 30 g\u00fcn<\/p>\n<p>B) 20 g\u00fcn<\/p>\n<p>C) 10 g\u00fcn<\/p>\n<p>D) 5 g\u00fcn<\/p>\n<p>#318<\/p>\n<p>Az\u0259rbaycan Respublikas\u0131nda daimi n\u00fcmay\u0259nd\u0259lik yaratmayan b\u00f6lm\u0259l\u0259rin, habel\u0259 idar\u0259etm\u0259 yerin\u0259 g\u00f6r\u0259 rezident say\u0131lan xarici h\u00fcquqi \u015f\u0259xsin vergi u\u00e7otuna al\u0131nmas\u0131 \u00fc\u00e7\u00fcn veril\u0259n \u0259riz\u0259 kim t\u0259r\u0259find\u0259n imzalanmal\u0131d\u0131r?<\/p>\n<p>A) xarici h\u00fcquqi \u015f\u0259xs v\u0259 ya onun m\u00fcv\u0259kkil etdiyi \u015f\u0259xs t\u0259r\u0259find\u0259n<\/p>\n<p>B) xarici h\u00fcquqi \u015f\u0259xsin u\u00e7otda oldu\u011fu vergi orqan\u0131 t\u0259r\u0259find\u0259n<\/p>\n<p>C) ancaq xarici h\u00fcquqi \u015f\u0259xs t\u0259r\u0259find\u0259n<\/p>\n<p>D) ancaq xarici h\u00fcquqi \u015f\u0259xsin m\u00fcv\u0259kkil etdiyi \u015f\u0259xs t\u0259r\u0259find\u0259n<\/p>\n<p>#319<\/p>\n<p>Xarici d\u00f6vl\u0259tin rezidentinin Az\u0259rbaycan Respublikas\u0131nda f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n v\u0259 daimi n\u00fcmay\u0259nd\u0259lik yaratmayan b\u00f6lm\u0259l\u0259rinin u\u00e7ota al\u0131nmas\u0131 bar\u0259d\u0259 veril\u0259n \u0259riz\u0259y\u0259 a\u015fa\u011f\u0131dak\u0131 g\u00f6st\u0259ril\u0259n s\u0259n\u0259dl\u0259rd\u0259n hans\u0131lar\u0131 \u0259lav\u0259 edilm\u0259lidir:<\/p>\n<p>1. xarici h\u00fcquqi \u015f\u0259xsin qeydiyyata al\u0131nd\u0131\u011f\u0131 d\u00f6vl\u0259td\u0259 qeydiyyat [inkorporasiyA) s\u0259n\u0259di v\u0259 onun t\u0259sis\u00e7isi (t\u0259sis\u00e7il\u0259ri) olan xarici h\u00fcquqi \u015f\u0259xsin nizamnam\u0259 kapital\u0131nda birba\u015fa v\u0259 ya dolay\u0131 yolla paya malik fiziki \u015f\u0259xsl\u0259r bar\u0259d\u0259 m\u0259lumat\u0131n da daxil oldu\u011fu\u00a0ticar\u0259t reyestrind\u0259n \u00e7\u0131xar\u0131\u015f<\/p>\n<p>2. xarici d\u00f6vl\u0259tin rezidentinin s\u0259lahiyy\u0259tli orqan\u0131n\u0131n Az\u0259rbaycan Respublikas\u0131nda daimi n\u00fcmay\u0259nd\u0259lik yaratmayan b\u00f6lm\u0259sinin yarad\u0131lmas\u0131 haqq\u0131nda q\u0259rar v\u0259 t\u0259sis s\u0259n\u0259dl\u0259ri<\/p>\n<p>3. xarici h\u00fcquqi \u015f\u0259xsin qeydiyyata al\u0131nd\u0131\u011f\u0131 \u00f6lk\u0259d\u0259 v\u0259 dig\u0259r \u00f6lk\u0259l\u0259rd\u0259 \u0259ld\u0259 etdiyi g\u0259lirl\u0259r bar\u0259d\u0259 m\u0259lumatlar<\/p>\n<p>4. xarici h\u00fcquqi \u015f\u0259xsin qeydiyyata al\u0131nd\u0131\u011f\u0131 \u00f6lk\u0259d\u0259 v\u0259 dig\u0259r \u00f6lk\u0259l\u0259rd\u0259ki r\u0259hb\u0259rl\u0259rinin [t\u0259msil\u00e7il\u0259rinin] \u015f\u0259xsiyy\u0259tini t\u0259sdiq ed\u0259n s\u0259n\u0259dl\u0259rin sur\u0259ti<\/p>\n<p>5. Az\u0259rbaycan Respublikas\u0131nda h\u00fcquqi \u00fcnvan\u0131n\u0131 t\u0259sdiq ed\u0259n s\u0259n\u0259d [icar\u0259 m\u00fcqavil\u0259si, m\u00fclkiyy\u0259t h\u00fcququnu t\u0259sdiq ed\u0259n v\u0259 ya dig\u0259r s\u0259n\u0259dl\u0259r] v\u0259 b\u00f6lm\u0259nin r\u0259hb\u0259rinin [t\u0259msil\u00e7isinin] \u015f\u0259xsiyy\u0259tini t\u0259sdiq ed\u0259n s\u0259n\u0259din sur\u0259ti;<\/p>\n<p>A) 1, 2, 3 B) 3, 4, 5 C) 1, 3, 5 D) 1, 2, 5<\/p>\n<p>#320<\/p>\n<p>\u0130dar\u0259etm\u0259 yerin\u0259 g\u00f6r\u0259 rezident say\u0131lan xarici h\u00fcquqi \u015f\u0259xs t\u0259r\u0259find\u0259n u\u00e7ota al\u0131nma bar\u0259d\u0259 verdiyi \u0259riz\u0259y\u0259 a\u015fa\u011f\u0131dak\u0131 s\u0259n\u0259dl\u0259rd\u0259n hans\u0131lar\u0131 \u0259lav\u0259 edilm\u0259lidir?<\/p>\n<p>1. qeydiyyata al\u0131nd\u0131\u011f\u0131 d\u00f6vl\u0259td\u0259 qeydiyyat [inkorporasiyA) s\u0259n\u0259di v\u0259 ticar\u0259t reyestrind\u0259n \u00e7\u0131xar\u0131\u015f v\u0259 onun t\u0259sis\u00e7isi (t\u0259sis\u00e7il\u0259ri) olan xarici h\u00fcquqi \u015f\u0259xsin nizamnam\u0259 kapital\u0131nda birba\u015fa v\u0259 ya dolay\u0131 yolla paya malik fiziki \u015f\u0259xsl\u0259r bar\u0259d\u0259 m\u0259lumat\u0131n da daxil oldu\u011fu\u00a0ticar\u0259t reyestrind\u0259n \u00e7\u0131xar\u0131\u015f<\/p>\n<p>2. Az\u0259rbaycan Respublikas\u0131nda h\u00fcquqi \u00fcnvan\u0131n\u0131 t\u0259sdiq ed\u0259n s\u0259n\u0259d [icar\u0259 m\u00fcqavil\u0259si, m\u00fclkiyy\u0259t h\u00fcququnu t\u0259sdiq ed\u0259n v\u0259 ya dig\u0259r s\u0259n\u0259dl\u0259r] v\u0259 h\u00fcquqi \u015f\u0259xsin r\u0259hb\u0259rinin [t\u0259msil\u00e7inin] \u015f\u0259xsiyy\u0259tini t\u0259sdiq ed\u0259n s\u0259n\u0259din sur\u0259ti<\/p>\n<p>3. xarici h\u00fcquqi \u015f\u0259xsin qeydiyyata al\u0131nd\u0131\u011f\u0131 \u00f6lk\u0259d\u0259 v\u0259 dig\u0259r \u00f6lk\u0259l\u0259rd\u0259ki r\u0259hb\u0259rl\u0259rinin [t\u0259msil\u00e7il\u0259rinin] \u015f\u0259xsiyy\u0259tini t\u0259sdiq ed\u0259n s\u0259n\u0259dl\u0259rin sur\u0259ti<\/p>\n<p>4. Az\u0259rbaycan Respublikas\u0131nda v\u0259 dig\u0259r \u00f6lk\u0259l\u0259rd\u0259 bilavasit\u0259 v\u0259 ya dolay\u0131s\u0131 yolla n\u0259zar\u0259tind\u0259 olan qurumlar v\u0259 g\u0259lir m\u0259nb\u0259l\u0259ri haqq\u0131nda m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edil\u0259n forma \u00fczr\u0259 m\u0259lumat<\/p>\n<p>5. xarici h\u00fcquqi \u015f\u0259xsin qeydiyyata al\u0131nd\u0131\u011f\u0131 \u00f6lk\u0259d\u0259 v\u0259 dig\u0259r \u00f6lk\u0259l\u0259rd\u0259ki f\u0259aliyy\u0259t n\u00f6vl\u0259ri bar\u0259d\u0259 m\u0259lumat<\/p>\n<p>A) 1, 2, 3 B) 3, 4, 5 C) 1, 2, 4 D) 2, 4, 5<\/p>\n<p>#321<\/p>\n<p>Xarici d\u00f6vl\u0259tin rezidentinin Az\u0259rbaycan Respublikas\u0131nda f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n daimi n\u00fcmay\u0259nd\u0259lik yaratmayan b\u00f6lm\u0259sinin vergi u\u00e7otundan \u00e7\u0131xar\u0131lmas\u0131 v\u0259 V\u00d6EN-in l\u0259\u011fv edilm\u0259si a\u015fa\u011f\u0131dak\u0131 hans\u0131 hallarda h\u0259yata ke\u00e7irilir?<\/p>\n<p>1. xarici d\u00f6vl\u0259tin rezidenti olan \u015f\u0259xs v\u0259 ya daimi n\u00fcmay\u0259nd\u0259lik yaratmayan b\u00f6lm\u0259 l\u0259\u011fv edildikd\u0259<\/p>\n<p>2. daimi n\u00fcmay\u0259nd\u0259lik yaratmayan b\u00f6lm\u0259nin f\u0259aliyy\u0259ti daimi n\u00fcmay\u0259nd\u0259lik yaratd\u0131qda<\/p>\n<p>3. daimi n\u00fcmay\u0259nd\u0259lik yaratmayan b\u00f6lm\u0259 f\u0259aliyy\u0259tini m\u00fcv\u0259qq\u0259ti dayand\u0131rd\u0131qda<\/p>\n<p>4. daimi n\u00fcmay\u0259nd\u0259lik yaratmayan b\u00f6lm\u0259nin r\u0259hb\u0259ri [t\u0259msil\u00e7isi] k\u00f6\u00e7d\u00fckd\u0259<\/p>\n<p>A) 1,2 B) 2,3 C) 3,4 D) 2,4<\/p>\n<p>#322<\/p>\n<p>\u0130dar\u0259etm\u0259 yerin\u0259 g\u00f6r\u0259 rezident say\u0131lan xarici h\u00fcquqi \u015f\u0259xsin vergi u\u00e7otundan \u00e7\u0131xar\u0131lmas\u0131 v\u0259 vergi \u00f6d\u0259yicisinin eynil\u0259\u015fdirm\u0259 n\u00f6mr\u0259sinin l\u0259\u011fv edilm\u0259si a\u015fa\u011f\u0131dak\u0131 hans\u0131 hallarda h\u0259yata ke\u00e7irilir?<\/p>\n<p>1.idar\u0259etm\u0259 yerin\u0259 g\u00f6r\u0259 rezident say\u0131lan xarici h\u00fcquqi \u015f\u0259xsin qeydiyyata al\u0131nd\u0131\u011f\u0131 [inkorporasiya] d\u00f6vl\u0259td\u0259 l\u0259\u011fv edildikd\u0259<\/p>\n<p>2.idar\u0259etm\u0259 yerin\u0259 g\u00f6r\u0259 rezident say\u0131lan xarici h\u00fcquqi \u015f\u0259xsin rezidentliyi d\u0259yi\u015fildikd\u0259<\/p>\n<p>3.idar\u0259etm\u0259 yerin\u0259 g\u00f6r\u0259 rezident say\u0131lan xarici h\u00fcquqi \u015f\u0259xs f\u0259aliyy\u0259tini m\u00fcv\u0259qq\u0259ti dayand\u0131rd\u0131qda<\/p>\n<p>4.idar\u0259etm\u0259 yerin\u0259 g\u00f6r\u0259 rezident say\u0131lan xarici h\u00fcquqi \u015f\u0259xs z\u0259r\u0259r\u0259 d\u00fc\u015fd\u00fckd\u0259<\/p>\n<p>A) 1,3 B) 2,4 C) 1,2 D) 3,4<\/p>\n<p>#323<\/p>\n<p>Yerli vergil\u0259rin [b\u0259l\u0259diyy\u0259 vergil\u0259rinin] \u00f6d\u0259yicil\u0259rinin u\u00e7otu hans\u0131 orqan t\u0259r\u0259find\u0259n apar\u0131l\u0131r?<\/p>\n<p>A) yerli icra n\u00fcmay\u0259nd\u0259likl\u0259ri t\u0259r\u0259find\u0259n<\/p>\n<p>B) d\u00f6vl\u0259t vergi xidm\u0259ti orqanlar\u0131 t\u0259r\u0259find\u0259n<\/p>\n<p>C) b\u0259l\u0259diyy\u0259l\u0259rin vergi xidm\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n apar\u0131l\u0131r<\/p>\n<p>D) d\u00f6vl\u0259t vergi xidm\u0259ti orqanlar\u0131 il\u0259 b\u0259l\u0259diyy\u0259l\u0259rin vergi xidm\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n birg\u0259 apar\u0131l\u0131r<\/p>\n<p>323-1<\/p>\n<p>Vergi orqan\u0131 Vergi M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq vergi \u00f6d\u0259yicil\u0259rini u\u00e7ota ald\u0131qdan sonra nec\u0259 i\u015f g\u00fcn\u00fc m\u00fcdd\u0259tind\u0259 bu bar\u0259d\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqana (quruma) elektron formada m\u0259lumat verir<\/p>\n<ol>\n<li>1 i\u015f g\u00fcn\u00fc<\/li>\n<li>2 i\u015f g\u00fcn\u00fc<\/li>\n<li>3 i\u015f g\u00fcn\u00fc<\/li>\n<li>5 i\u015f g\u00fcn\u00fc<\/li>\n<\/ol>\n<p>#324<\/p>\n<p>Vergi \u00f6d\u0259yicisi olan h\u00fcquqi \u015f\u0259xsl\u0259r, onlar\u0131n filial v\u0259 n\u00fcmay\u0259nd\u0259likl\u0259ri [kommersiya h\u00fcquqi \u015f\u0259xsl\u0259ri habel\u0259 xarici kommersiya h\u00fcquqi \u015f\u0259xsinin n\u00fcmay\u0259nd\u0259lik v\u0259 filiallar\u0131 istisna olmaqla] u\u00e7ota al\u0131nmaq \u00fc\u00e7\u00fcn \u0259riz\u0259 il\u0259 birg\u0259 vergi orqan\u0131na a\u015fa\u011f\u0131dak\u0131 hans\u0131 s\u0259n\u0259dl\u0259rin m\u00fc\u0259yy\u0259n edilmi\u015f qaydada t\u0259sdiq edilmi\u015f bir n\u00fcsx\u0259d\u0259 sur\u0259tl\u0259rini t\u0259qdim etm\u0259lidir?<\/p>\n<p>1. d\u00f6vl\u0259t qeydiyyat\u0131na al\u0131nmas\u0131 haqq\u0131nda \u015f\u0259had\u0259tnam\u0259nin, nizamnam\u0259sinin [v\u0259 ya \u0259sasnam\u0259sinin]<\/p>\n<p>2. D\u00f6vl\u0259t \u018fhalinin Sosial M\u00fcdafi\u0259si Fondunda u\u00e7ota al\u0131nmas\u0131 bar\u0259d\u0259 \u015f\u0259had\u0259tnam\u0259nin<\/p>\n<p>3. r\u0259hb\u0259rin t\u0259yin olunmas\u0131n\u0131 v\u0259 h\u00fcquqi \u015f\u0259xsin \u00fcnvan\u0131n\u0131 t\u0259sdiq ed\u0259n s\u0259n\u0259dl\u0259rin,<\/p>\n<p>4. r\u0259hb\u0259rin \u015f\u0259xsiyy\u0259tini t\u0259sdiq ed\u0259n s\u0259n\u0259din<\/p>\n<p>A) 2, 3, 4 B) 1, 2, 4 C) 1, 3, 4 D) 1, 2, 3<\/p>\n<p>#325<\/p>\n<p>Vergi \u00f6d\u0259yicil\u0259ri olan h\u00fcquqi \u015f\u0259xsl\u0259r [kommersiya h\u00fcquqi \u015f\u0259xsl\u0259ri habel\u0259 xarici kommersiya h\u00fcquqi \u015f\u0259xsinin n\u00fcmay\u0259nd\u0259lik v\u0259 filiallar\u0131 istisna olmaqla] n\u0259 vaxt u\u00e7ota al\u0131n\u0131rlar?<\/p>\n<p>A) ist\u0259nil\u0259n vaxt<\/p>\n<p>B) onlar\u0131n yuxar\u0131 t\u0259\u015fkilatlar\u0131na V\u00d6EN verildikd\u0259n sonra<\/p>\n<p>C) onlar\u0131n s\u0259hmdarlar\u0131na V\u00d6EN verildikd\u0259n sonra<\/p>\n<p>D) m\u00fcst\u0259sna hallarda h\u0259min \u015f\u0259xsl\u0259r onlar\u0131n yuxar\u0131 t\u0259\u015fkilatlar\u0131na V\u00d6EN verilm\u0259d\u0259n d\u0259 u\u00e7ota al\u0131na bil\u0259rl\u0259r<\/p>\n<p>#326<\/p>\n<p>Vergi \u00f6d\u0259yicisi olan fiziki \u015f\u0259xsl\u0259r u\u00e7ota al\u0131nd\u0131qda onlar\u0131n \u015f\u0259xsi m\u0259lumatlar\u0131na a\u015fa\u011f\u0131dak\u0131 hans\u0131 m\u0259lumatlar daxil edilir?<\/p>\n<p>1. onlar\u0131n ad\u0131, do\u011fuldu\u011fu tarix v\u0259 yer<\/p>\n<p>2. cinsi v\u0259 ya\u015fad\u0131\u011f\u0131 \u00fcnvan<\/p>\n<p>3. ail\u0259 v\u0259ziyy\u0259ti bar\u0259d\u0259 m\u0259lumat<\/p>\n<p>4. \u015f\u0259xsiyy\u0259tini t\u0259sdiq ed\u0259n s\u0259n\u0259din m\u0259lumatlar\u0131 v\u0259 v\u0259t\u0259nda\u015fl\u0131\u011f\u0131<\/p>\n<p>5. siyasi m\u0259nsubiyy\u0259ti<\/p>\n<p>A) 2, 3, 4 B) 1, 2, 4 C) 1, 3, 4 D) 1, 2, 3<\/p>\n<p>#327<\/p>\n<p>Vergi orqan\u0131nda u\u00e7ota al\u0131nmaq \u00fc\u00e7\u00fcn vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n t\u0259qdim edil\u0259n \u0259riz\u0259 kim t\u0259r\u0259find\u0259n doldurulur?<\/p>\n<p>A) vergi orqan\u0131n\u0131n \u00abVergi \u00f6d\u0259yicil\u0259rin\u0259 xidm\u0259t \u015f\u00f6b\u0259si\u00bbnin \u0259m\u0259kda\u015flar\u0131 t\u0259r\u0259find\u0259n<\/p>\n<p>B) yaln\u0131z vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n<\/p>\n<p>C) yaln\u0131z vergi \u00f6d\u0259yicisinin s\u0259lahiyy\u0259tli n\u00fcmay\u0259nd\u0259si t\u0259r\u0259find\u0259n<\/p>\n<p>D) vergi \u00f6d\u0259yicisi v\u0259 ya onun s\u0259lahiyy\u0259tli n\u00fcmay\u0259nd\u0259si t\u0259r\u0259find\u0259n<\/p>\n<p>#328<\/p>\n<p>Vergi \u00f6d\u0259yicisi olan f\u0259rdi sahibkar u\u00e7ota al\u0131nmas\u0131 \u00fc\u00e7\u00fcn \u0259riz\u0259 il\u0259 birg\u0259 vergi orqan\u0131na n\u0259 t\u0259qdim edir?<\/p>\n<p>A) u\u00e7ota al\u0131nmaq \u00fc\u00e7\u00fcn bank idar\u0259sin\u0259 k\u00f6\u00e7\u00fcrd\u00fcy\u00fc pulun q\u0259bzini<\/p>\n<p>B) \u015f\u0259xsiyy\u0259tini t\u0259sdiq ed\u0259n s\u0259n\u0259din sur\u0259tini<\/p>\n<p>C) u\u00e7ota al\u0131nmaq haqq\u0131nda \u00f6z q\u0259rar\u0131n\u0131n sur\u0259tini<\/p>\n<p>D) ya\u015fad\u0131\u011f\u0131 yer haqq\u0131nda m\u0259lumat\u0131<\/p>\n<p>329<\/p>\n<p>Vergi orqanlar\u0131 t\u0259r\u0259find\u0259n fiziki \u015f\u0259xsl\u0259rin vergi u\u00e7otuna al\u0131nmas\u0131 hans\u0131 formatda apar\u0131l\u0131r.<\/p>\n<ol>\n<li>elektron v\u0259 (v\u0259 ya) ka\u011f\u0131z formatda<\/li>\n<li>d\u00f6vl\u0259t qeydiyyat\u0131nda oldu\u011fu kimi<\/li>\n<li>yaln\u0131z elektron formatda<\/li>\n<li>yaln\u0131z ka\u011f\u0131z formatda<\/li>\n<\/ol>\n<p>#330<\/p>\n<p>U\u00e7ota al\u0131nmaq \u00fc\u00e7\u00fcn \u0259riz\u0259nin formas\u0131 hans\u0131 orqan t\u0259r\u0259find\u0259n t\u0259sdiq olunur?<\/p>\n<p>A) Maliyy\u0259 Nazirliyi t\u0259r\u0259find\u0259n<\/p>\n<p>B) Vergil\u0259r Nazirliyi t\u0259r\u0259find\u0259n<\/p>\n<p>C) Maliyy\u0259 Nazirliyi il\u0259 raz\u0131la\u015fd\u0131r\u0131lmaqla Vergil\u0259r Nazirliyi t\u0259r\u0259find\u0259n<\/p>\n<p>D) t\u0259sdiq olunmur<\/p>\n<p>#331<\/p>\n<p>Vergi orqan\u0131 vergi \u00f6d\u0259yicisin\u0259 u\u00e7ota al\u0131nmas\u0131 bar\u0259d\u0259 n\u0259 t\u0259qdim edir?<\/p>\n<p>A) vergi \u00f6d\u0259yicisinin u\u00e7ota al\u0131nmas\u0131 bar\u0259d\u0259 vergi orqan\u0131n\u0131n \u0259mrind\u0259n \u00e7\u0131xar\u0131\u015f t\u0259qdim edir<\/p>\n<p>B) vergi \u00f6d\u0259yicisinin u\u00e7ota al\u0131nmas\u0131 bar\u0259d\u0259 aray\u0131\u015f t\u0259qdim edir<\/p>\n<p>C) he\u00e7 n\u0259 t\u0259qdim etmir<\/p>\n<p>D) \u015f\u0259had\u0259tnam\u0259 t\u0259qdim edir<\/p>\n<p>#332<\/p>\n<p>Vergi orqan\u0131 vergi \u00f6d\u0259yicisinin u\u00e7ota al\u0131nmas\u0131n\u0131 vergi u\u00e7otuna al\u0131nmas\u0131 haqq\u0131nda \u0259riz\u0259 v\u0259 Vergi M\u0259c\u0259ll\u0259sind\u0259 g\u00f6st\u0259ril\u0259n dig\u0259r s\u0259n\u0259dl\u0259r daxil oldu\u011fu g\u00fcnd\u0259n sonrak\u0131 ne\u00e7\u0259 g\u00fcn m\u00fcdd\u0259tind\u0259 h\u0259yata ke\u00e7irir v\u0259 h\u0259min m\u00fcdd\u0259td\u0259 d\u0259 vergi \u00f6d\u0259yicisin\u0259 m\u00fcvafiq \u015f\u0259had\u0259tnam\u0259ni elektron formada g\u00f6nd\u0259rir?<\/p>\n<p>A) 1 g\u00fcn<\/p>\n<p>B) 2 g\u00fcn<\/p>\n<p>C) 3 g\u00fcn<\/p>\n<p>D) 5 g\u00fcn<\/p>\n<p>#333<\/p>\n<p>Vergi \u00f6d\u0259yicisinin u\u00e7otda olmas\u0131n\u0131 t\u0259sdiq ed\u0259n \u015e\u0259had\u0259tnam\u0259 itirildikd\u0259 v\u0259 ya yarars\u0131z hala d\u00fc\u015fd\u00fckd\u0259 vergi \u00f6d\u0259yicisinin m\u00fcraci\u0259ti \u0259sas\u0131nda hans\u0131 s\u0259n\u0259d verilir?<\/p>\n<p>A) \u015e\u0259had\u0259tnam\u0259nin yeni n\u00fcsx\u0259si<\/p>\n<p>B) \u015e\u0259had\u0259tnam\u0259-dublikat<\/p>\n<p>C) \u015e\u0259had\u0259tnam\u0259nin sur\u0259ti<\/p>\n<p>D) he\u00e7 bir s\u0259n\u0259d verilmir<\/p>\n<p>#334<\/p>\n<p>Vergi \u00f6d\u0259yicisinin oldu\u011fu yer v\u0259 ya ya\u015fad\u0131\u011f\u0131 yer d\u0259yi\u015fdikd\u0259 vergi orqan\u0131na bu c\u00fcr d\u0259yi\u015fiklik ba\u015f verdiyi g\u00fcnd\u0259n ne\u00e7\u0259 g\u00fcn m\u00fcdd\u0259tind\u0259 \u0259riz\u0259 verilm\u0259lidir?<\/p>\n<p>A) 5 g\u00fcn<\/p>\n<p>B) 10 g\u00fcn<\/p>\n<p>C) 40 g\u00fcn<\/p>\n<p>D) 20 g\u00fcn<\/p>\n<p>#335<\/p>\n<p>Vergi \u00f6d\u0259yicisinin vergi u\u00e7otunda oldu\u011fu vergi orqan\u0131na oldu\u011fu yerin v\u0259 ya ya\u015fad\u0131\u011f\u0131 yerin d\u0259yi\u015fdiyi bar\u0259d\u0259 \u0259riz\u0259 il\u0259 m\u00fcraci\u0259t etdiyi g\u00fcnd\u0259n sonra ne\u00e7\u0259 g\u00fcn m\u00fcdd\u0259tind\u0259 h\u0259min vergi orqan\u0131 vergi \u00f6d\u0259yicisinin yenid\u0259n u\u00e7ota al\u0131nmas\u0131n\u0131 h\u0259yata ke\u00e7irm\u0259lidir?<\/p>\n<p>A) 5 g\u00fcn<\/p>\n<p>B) 10 g\u00fcn<\/p>\n<p>C) 15 g\u00fcn<\/p>\n<p>D) 20 g\u00fcn<\/p>\n<p>#336<\/p>\n<p>Vergi \u00f6d\u0259yicisinin vergi orqan\u0131nda u\u00e7ota al\u0131nmaq \u00fc\u00e7\u00fcn verdiyi \u0259riz\u0259 formas\u0131nda olan m\u0259lumatlarda h\u0259r hans\u0131 d\u0259yi\u015fiklik ba\u015f verdikd\u0259, d\u0259yi\u015fiklik ba\u015f ver\u0259n g\u00fcnd\u0259n ne\u00e7\u0259 g\u00fcn m\u00fcdd\u0259tind\u0259 vergi orqan\u0131na m\u0259lumat verm\u0259lidir?<\/p>\n<p>A) 5 g\u00fcn<\/p>\n<p>B) 10 g\u00fcn<\/p>\n<p>C) 40 g\u00fcn<\/p>\n<p>D) 20 g\u00fcn<\/p>\n<p>336-1<\/p>\n<p>Vergi \u00f6d\u0259yicisinin bir t\u0259s\u0259rr\u00fcfat subyekti (obyekti) olduqda v\u0259 h\u0259min t\u0259s\u0259rr\u00fcfat subyekti (obyekti) vergi \u00f6d\u0259yicisinin oldu\u011fu yerd\u0259n k\u0259narda olduqda vergi \u00f6d\u0259yicisi nec\u0259 u\u00e7ota al\u0131n\u0131r.<\/p>\n<ol>\n<li>\u00d6z oldu\u011fu yerd\u0259 u\u00e7ota al\u0131nmas\u0131 kifay\u0259t edir<\/li>\n<li>t\u0259s\u0259rr\u00fcfat subyekti (obyekti) vergi \u00f6d\u0259yicisinin oldu\u011fu yerd\u0259n k\u0259narda olduqda u\u00e7ota al\u0131nm\u0131r<\/li>\n<li>h\u0259min t\u0259s\u0259rr\u00fcfat subyektinin (obyektinin) oldu\u011fu \u00fcnvan \u00fczr\u0259 yenid\u0259n al\u0131n\u0131r.<\/li>\n<li>M\u0259rk\u0259zl\u0259\u015fdirilmi\u015f qaydada u\u00e7ota al\u0131n\u0131r<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p>336-2<\/p>\n<p>Vergi \u00f6d\u0259yicisinin iki v\u0259 daha \u00e7ox t\u0259s\u0259rr\u00fcfat subyekti (obyekti) olduqda h\u0259min vergi \u00f6d\u0259yicisi nec\u0259 u\u00e7ota al\u0131n\u0131r.<\/p>\n<ol>\n<li>iqtisadi maraqlar m\u0259rk\u0259zinin yerl\u0259\u015fdiyi \u00fcnvan \u00fczr\u0259 yenid\u0259n u\u00e7ota al\u0131n\u0131r<\/li>\n<li>t\u0259s\u0259rr\u00fcfat subyekti (obyekti) vergi \u00f6d\u0259yicisinin oldu\u011fu yerd\u0259n k\u0259narda olduqda u\u00e7ota al\u0131nm\u0131r<\/li>\n<li>M\u0259rk\u0259zl\u0259\u015fdirilmi\u015f qaydada yenid\u0259n u\u00e7ota al\u0131n\u0131r<\/li>\n<li>vergi \u00f6d\u0259yicisinin ilk d\u0259f\u0259 u\u00e7ota al\u0131nd\u0131\u011f\u0131 yerd\u0259 u\u00e7ota al\u0131nmas\u0131 kifay\u0259t edir<\/li>\n<\/ol>\n<p>#337<\/p>\n<p>U\u00e7ota al\u0131nma, yenid\u0259n u\u00e7ota al\u0131nma, u\u00e7otdan \u00e7\u0131xar\u0131lma zaman\u0131 vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n n\u0259 q\u0259d\u0259r \u00f6d\u0259ni\u015f apar\u0131l\u0131r?<\/p>\n<p>A) 3 manat miqdar\u0131nda<\/p>\n<p>B) \u00d6d\u0259ni\u015fsiz h\u0259yata ke\u00e7irilir<\/p>\n<p>C) \u015e\u0259rti maliyy\u0259 vahidinin 5 misli miqdar\u0131nda<\/p>\n<p>D) \u015e\u0259rti maliyy\u0259 vahidinin 8 misli miqdar\u0131nda<\/p>\n<p>#338<\/p>\n<p>Eyni vergi \u00f6d\u0259yicisin\u0259 ne\u00e7\u0259 V\u00d6EN veril\u0259 bil\u0259r?<\/p>\n<p>A) 2 V\u00d6EN veril\u0259 bil\u0259r<\/p>\n<p>B) m\u0259hdudiyy\u0259t qoyulmur<\/p>\n<p>C) 1 V\u00d6EN veril\u0259 bil\u0259r<\/p>\n<p>D) 4 V\u00d6EN veril\u0259 bil\u0259r<\/p>\n<p>#339<\/p>\n<p>Vergi \u00f6d\u0259yicil\u0259rinin h\u0259r hans\u0131 t\u0259diyy\u0259, bank v\u0259 g\u00f6mr\u00fck s\u0259n\u0259dind\u0259 V\u00d6EN g\u00f6st\u0259rilm\u0259dikd\u0259 \u2026<\/p>\n<p>A) \u00f6d\u0259ni\u015fi aparan m\u00fcvafiq bank idar\u0259l\u0259ri h\u0259min s\u0259n\u0259dl\u0259ri icra \u00fc\u00e7\u00fcn q\u0259bul ed\u0259 bil\u0259r<\/p>\n<p>B) vergi v\u0259 g\u00f6mr\u00fck orqanlar\u0131 t\u0259r\u0259find\u0259n bu s\u0259n\u0259dl\u0259rin icra \u00fc\u00e7\u00fcn q\u0259bul edilm\u0259sin\u0259 m\u00fcst\u0259sna hallarda yol veril\u0259 bil\u0259r<\/p>\n<p>C) m\u00fcvafiq bank idar\u0259l\u0259ri h\u0259min s\u0259n\u0259dl\u0259ri icra \u00fc\u00e7\u00fcn q\u0259bul ed\u0259 bil\u0259r, lakin vergi v\u0259 g\u00f6mr\u00fck orqanlar\u0131 t\u0259r\u0259find\u0259n bu s\u0259n\u0259dl\u0259rin icra \u00fc\u00e7\u00fcn q\u0259bul edilm\u0259sin\u0259 yol verilmir<\/p>\n<p>D) \u00f6d\u0259ni\u015fi aparan m\u00fcvafiq bank idar\u0259l\u0259ri, vergi v\u0259 g\u00f6mr\u00fck orqanlar\u0131 t\u0259r\u0259find\u0259n bu s\u0259n\u0259dl\u0259rin icra \u00fc\u00e7\u00fcn q\u0259bul edilm\u0259sin\u0259 yol verilmir<\/p>\n<p>#340<\/p>\n<p>Vergi \u00f6d\u0259yicil\u0259rinin u\u00e7ot m\u0259lumatlar\u0131nda d\u0259yi\u015fiklikl\u0259r hans\u0131 s\u0259n\u0259d \u0259sas\u0131nda apar\u0131l\u0131r?<\/p>\n<p>A) Vergil\u0259r Nazirliyi t\u0259r\u0259find\u0259n t\u0259sdiq edilmi\u015f forma \u00fczr\u0259 t\u0259qdim etdikl\u0259ri \u0259riz\u0259 \u0259sas\u0131nda<\/p>\n<p>B) Maliyy\u0259 Nazirliyi t\u0259r\u0259find\u0259n t\u0259sdiq edilmi\u015f forma \u00fczr\u0259 t\u0259qdim etdikl\u0259ri \u0259riz\u0259 \u0259sas\u0131nda<\/p>\n<p>C) vergi \u00f6d\u0259yicisinin telefon m\u0259lumat\u0131 \u0259sas\u0131nda<\/p>\n<p>D) vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n t\u0259qdim edil\u0259n r\u0259smi m\u0259ktub \u0259sas\u0131nda<\/p>\n<p>340-1<\/p>\n<p>Vergi n\u0259zar\u0259ti t\u0259dbiri zaman\u0131 vergi \u00f6d\u0259yicisinin u\u00e7ot m\u0259lumatlar\u0131ndan f\u0259rqli m\u0259lumatlar \u0259ld\u0259 olunarsa, bu bar\u0259d\u0259 vergi \u00f6d\u0259yicisin\u0259 bildiri\u015f g\u00f6nd\u0259rilir.Bildiri\u015f g\u00f6nd\u0259rildikd\u0259n nec\u0259 i\u015f g\u00fcn\u00fc m\u00fcdd\u0259tind\u0259 vergi \u00f6d\u0259yicisi d\u0259yi\u015fiklikl\u0259r\u0259 dair \u0259riz\u0259 t\u0259qdim etm\u0259lidir<\/p>\n<ol>\n<li>1 i\u015f g\u00fcn\u00fc<\/li>\n<li>2 i\u015f g\u00fcn\u00fc<\/li>\n<li>3 i\u015f g\u00fcn\u00fc<\/li>\n<li>5 i\u015f g\u00fcn\u00fc<\/li>\n<\/ol>\n<p>340-2<\/p>\n<p>Vergi n\u0259zar\u0259ti t\u0259dbiri zaman\u0131 vergi \u00f6d\u0259yicisinin u\u00e7ot m\u0259lumatlar\u0131ndan f\u0259rqli m\u0259lumatlar \u0259ld\u0259 olunarsa, bu bar\u0259d\u0259 vergi \u00f6d\u0259yicisin\u0259 bildiri\u015f g\u00f6nd\u0259rilir. Bildiri\u015fd\u0259 g\u00f6st\u0259ril\u0259n m\u00fcdd\u0259td\u0259 \u0259riz\u0259 t\u0259qdim etm\u0259zs\u0259, u\u00e7ot m\u0259lumatlar\u0131nda d\u0259yi\u015fiklikl\u0259r kim t\u0259r\u0259find\u0259n apar\u0131l\u0131r v\u0259 bu bar\u0259d\u0259 nec\u0259 i\u015f g\u00fcn\u00fc g\u00fcn m\u00fcdd\u0259tind\u0259 vergi \u00f6d\u0259yicisin\u0259 m\u0259lumat verilir<\/p>\n<ol>\n<li>vergi orqan\u0131 t\u0259r\u0259find\u0259n apar\u0131l\u0131r v\u0259 3 i\u015f g\u00fcn\u00fc m\u00fcdd\u0259tind\u0259 vergi \u00f6d\u0259yicisin\u0259 m\u0259lumat verilir<\/li>\n<li>vergi orqan\u0131 t\u0259r\u0259find\u0259n apar\u0131l\u0131r v\u0259 5 i\u015f g\u00fcn\u00fc m\u00fcdd\u0259tind\u0259 vergi \u00f6d\u0259yicisin\u0259 m\u0259lumat verilir<\/li>\n<li>maliyy\u0259 orqan\u0131 t\u0259r\u0259find\u0259n apar\u0131l\u0131r v\u0259 3 i\u015f g\u00fcn\u00fc m\u00fcdd\u0259tind\u0259 vergi \u00f6d\u0259yicisin\u0259 m\u0259lumat verilir<\/li>\n<li>b\u0259l\u0259diyy\u0259 orqan\u0131 t\u0259r\u0259find\u0259n apar\u0131l\u0131r v\u0259 5 i\u015f g\u00fcn\u00fc m\u00fcdd\u0259tind\u0259 vergi \u00f6d\u0259yicisin\u0259 m\u0259lumat verilir<\/li>\n<\/ol>\n<p>#341<\/p>\n<p>Vergi \u00f6d\u0259yicisi olan fiziki \u015f\u0259xsin u\u00e7otdan \u00e7\u0131xar\u0131lmas\u0131 hans\u0131 hallarda m\u00fcmk\u00fcnd\u00fcr?<\/p>\n<p>A) yaln\u0131z f\u0259aliyy\u0259tin\u0259 xitam verildikd\u0259<\/p>\n<p>B) yaln\u0131z m\u0259hk\u0259m\u0259 t\u0259r\u0259find\u0259n qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada \u00f6lm\u00fc\u015f, itkin d\u00fc\u015fm\u00fc\u015f v\u0259 ya f\u0259aliyy\u0259t qabiliyy\u0259tini itirmi\u015f say\u0131ld\u0131qda<\/p>\n<p>C) yaln\u0131z v\u0259fat etdikd\u0259<\/p>\n<p>D) f\u0259aliyy\u0259tin\u0259 xitam verildikd\u0259, m\u0259hk\u0259m\u0259 t\u0259r\u0259find\u0259n qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada \u00f6lm\u00fc\u015f, itkin d\u00fc\u015fm\u00fc\u015f v\u0259 ya f\u0259aliyy\u0259t qabiliyy\u0259tini itirmi\u015f say\u0131ld\u0131qda, v\u0259fat etdikd\u0259<\/p>\n<p>#342<\/p>\n<p>Vergi \u00f6d\u0259yicisi u\u00e7otdan \u00e7\u0131xar\u0131ld\u0131qda o, vergi orqan\u0131na n\u0259yi t\u0259hvil verm\u0259lidir?<\/p>\n<p>A) m\u00fchasibat s\u0259n\u0259dl\u0259rini<\/p>\n<p>B) onun u\u00e7ota al\u0131nmas\u0131n\u0131 t\u0259sdiq ed\u0259n \u015f\u0259had\u0259tnam\u0259ni<\/p>\n<p>C) m\u00f6h\u00fcr v\u0259 \u015ftamplar\u0131<\/p>\n<p>D) he\u00e7 n\u0259yi<\/p>\n<p>#343<\/p>\n<p>Vergi \u00f6d\u0259yicil\u0259rinin vahid d\u00f6vl\u0259t reyestrini hans\u0131 d\u00f6vl\u0259t orqan\u0131 apar\u0131r?<\/p>\n<p>A) Maliyy\u0259 Nazirliyi<\/p>\n<p>B) \u018fdliyy\u0259 Nazirliyi<\/p>\n<p>C) Nazirl\u0259r Kabineti<\/p>\n<p>D) Vergil\u0259r Nazirliyi<\/p>\n<p>#344<\/p>\n<p>Vergi \u00f6d\u0259yicil\u0259ri vahid d\u00f6vl\u0259t reyestrin\u0259 daxil edil\u0259rk\u0259n hans\u0131 m\u0259lumatlardan istifad\u0259 olunur?<\/p>\n<p>A) m\u0259nb\u0259yi b\u0259lli olan ist\u0259nil\u0259n m\u0259lumatdan<\/p>\n<p>B) onlar\u0131n u\u00e7ota al\u0131nmas\u0131 haqq\u0131nda vergi orqan\u0131na t\u0259qdim etdikl\u0259ri \u0259riz\u0259d\u0259ki m\u0259lumatlardan<\/p>\n<p>C) d\u00f6vl\u0259t qeydiyyat\u0131n\u0131 h\u0259yata ke\u00e7ir\u0259n m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n h\u0259min \u015f\u0259xsin d\u00f6vl\u0259t qeydiyyat\u0131ndan ke\u00e7m\u0259si bar\u0259d\u0259 veril\u0259n aray\u0131\u015f\u0131n m\u0259lumatlar\u0131ndan<\/p>\n<p>D) vergi \u00f6d\u0259yicisinin d\u00f6vl\u0259t qeydiyyat\u0131na al\u0131nmas\u0131 haqq\u0131nda \u015f\u0259had\u0259tnam\u0259nin, yaxud nizamnam\u0259sinin [\u0259sasnam\u0259sinin] m\u0259lumatlar\u0131ndan<\/p>\n<p>#345<\/p>\n<p>Vergi \u00f6d\u0259yicil\u0259rinin vahid d\u00f6vl\u0259t reyestrinin apar\u0131lmas\u0131 a\u015fa\u011f\u0131dak\u0131 g\u00f6st\u0259ril\u0259nl\u0259rin hans\u0131lar\u0131ndan ibar\u0259tdir?<\/p>\n<p>1. xronoloji qaydada vergi \u00f6d\u0259yicil\u0259rinin reyestr jurnal\u0131n\u0131n apar\u0131lmas\u0131 v\u0259 l\u0259\u011fv edilmi\u015f vergi \u00f6d\u0259yicil\u0259rinin reyestr jurnal\u0131n\u0131n apar\u0131lmas\u0131<\/p>\n<p>2. u\u00e7ota al\u0131nm\u0131\u015f vergi \u00f6d\u0259yicil\u0259rinin reyestr m\u0259lumatlar\u0131nda d\u0259yi\u015fiklikl\u0259rl\u0259 ba\u011fl\u0131 d\u0259qiql\u0259\u015fdirm\u0259l\u0259rin apar\u0131lmas\u0131<\/p>\n<p>3. u\u00e7ota al\u0131nm\u0131\u015f vergi \u00f6d\u0259yicil\u0259rinin \u00f6d\u0259dikl\u0259ri vergil\u0259rin u\u00e7otunun apar\u0131lmas\u0131<\/p>\n<p>4. u\u00e7ota al\u0131nm\u0131\u015f vergi \u00f6d\u0259yicil\u0259rin\u0259 m\u00fcvafiq m\u0259lumat\u0131n verilm\u0259si<\/p>\n<p>5. vergi \u00f6d\u0259yicil\u0259rin\u0259 t\u0259tbiq edilmi\u015f maliyy\u0259 sanksiyalar\u0131n\u0131n u\u00e7otunun apar\u0131lmas\u0131<\/p>\n<p>A) 1, 2, 3 B) 1, 2, 4 C) 2, 3, 4 D) 3, 4, 5<\/p>\n<p>#346<\/p>\n<p>Vergi \u00f6d\u0259yicil\u0259ri haqq\u0131nda m\u0259lumatlar hans\u0131 m\u00fcdd\u0259td\u0259n sonra vergi sirrini t\u0259\u015fkil edir?<\/p>\n<p>A) onlar d\u00f6vl\u0259t qeydiyyat\u0131na al\u0131nd\u0131qdan sonra<\/p>\n<p>B) vergi \u00f6d\u0259yicisi bar\u0259d\u0259 m\u0259lumatlar vergi sirrini t\u0259\u015fkil ed\u0259 bilm\u0259z<\/p>\n<p>C) onlar\u0131n vergi u\u00e7otuna al\u0131nmas\u0131 an\u0131ndan<\/p>\n<p>D) onlar f\u0259aliyy\u0259t\u0259 ba\u015flad\u0131qdan sonra<\/p>\n<p>#347<\/p>\n<p>Bank hesab\u0131n\u0131n a\u00e7\u0131lmas\u0131 m\u0259qs\u0259di il\u0259 hans\u0131 halda vergi \u00f6d\u0259yicisin\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259 \u015f\u0259had\u0259tnam\u0259-dublikat verilmir?<\/p>\n<p>A) vergi orqan\u0131n\u0131n ist\u0259yi olduqda<\/p>\n<p>B) vergi \u00f6d\u0259yicisinin b\u00fcdc\u0259y\u0259 vergil\u0259r, faizl\u0259r v\u0259 maliyy\u0259 sanksiyalar\u0131 \u00fczr\u0259 borcu olduqda<\/p>\n<p>C) vergi \u00f6d\u0259yicisi s\u0259n\u0259dl\u0259ri t\u0259qdim etm\u0259dikd\u0259<\/p>\n<p>D) vergi \u00f6d\u0259yicisi n\u0259zar\u0259t-kassa aparat\u0131n\u0131 qeydiyyatdan ke\u00e7irm\u0259dikd\u0259<\/p>\n<p>#348<\/p>\n<p>Bank hesab\u0131n\u0131n a\u00e7\u0131lmas\u0131 m\u0259qs\u0259di il\u0259 \u015f\u0259had\u0259tnam\u0259-dublikat vergi \u00f6d\u0259yicisin\u0259 n\u0259 vaxt verilmir?<\/p>\n<p>A) b\u00fcdc\u0259y\u0259 vergil\u0259r, faizl\u0259r v\u0259 maliyy\u0259 sanksiyalar\u0131 \u00fczr\u0259 borcu olduqda<\/p>\n<p>B) vergi \u00f6d\u0259yicisi b\u0259yannam\u0259 t\u0259qdim etm\u0259diyi halda<\/p>\n<p>C) ist\u0259nil\u0259n halda verilir<\/p>\n<p>D) vergil\u0259r, faizl\u0259r v\u0259 maliyy\u0259 sanksiyalar\u0131 \u00fczr\u0259 borcu olmad\u0131qda<\/p>\n<p>#349<\/p>\n<p>Vergi \u00f6d\u0259yicisi u\u00e7ota al\u0131nmas\u0131 haqq\u0131nda \u015f\u0259had\u0259tnam\u0259 ald\u0131qdan sonra vergi orqan\u0131 t\u0259r\u0259find\u0259n ona bank idar\u0259sind\u0259 hesab a\u00e7maq \u00fc\u00e7\u00fcn ne\u00e7\u0259 g\u00fcn m\u00fcdd\u0259tind\u0259 \u015f\u0259had\u0259tnam\u0259-dublikat verir?<\/p>\n<p>A) 3 g\u00fcnd\u0259n gec olmayaraq<\/p>\n<p>B) 2 g\u00fcnd\u0259n gec olmayaraq<\/p>\n<p>C) 6 g\u00fcnd\u0259n gec olmayaraq<\/p>\n<p>D) 5 g\u00fcnd\u0259n gec olmayaraq<\/p>\n<p>#350<\/p>\n<p>V\u00d6EN ne\u00e7\u0259 r\u0259q\u0259md\u0259n ibar\u0259tdir?<\/p>\n<p>A) 10<\/p>\n<p>B) 9<\/p>\n<p>C) 11<\/p>\n<p>D) 7<\/p>\n<p>#351<\/p>\n<p>Bir vergi \u00f6d\u0259yicisin\u0259 ne\u00e7\u0259 \u015f\u0259had\u0259tnam\u0259-dublikat veril\u0259 bil\u0259r?<\/p>\n<p>A) 3<\/p>\n<p>B) 5<\/p>\n<p>C) 1<\/p>\n<p>D) \u015f\u0259had\u0259tnam\u0259-dublikat\u0131n say\u0131 m\u0259hdudla\u015fd\u0131r\u0131lm\u0131r<\/p>\n<p>#352<\/p>\n<p>\u015e\u0259had\u0259tnam\u0259-dublikat\u0131n v\u0259 onun al\u0131nmas\u0131 \u00fc\u00e7\u00fcn vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n veril\u0259n \u0259riz\u0259nin formas\u0131 hans\u0131 d\u00f6vl\u0259t orqan\u0131 t\u0259r\u0259find\u0259n t\u0259sdiq olunur?<\/p>\n<p>A) Maliyy\u0259 Nazirliyi il\u0259 raz\u0131la\u015fd\u0131r\u0131lmaqla Vergil\u0259r Nazirliyi<\/p>\n<p>B) \u018fdliyy\u0259 Nazirliyi il\u0259 raz\u0131la\u015fd\u0131r\u0131lmaqla Vergil\u0259r Nazirliyi<\/p>\n<p>C) \u018fdliyy\u0259 Nazirliyi il\u0259 raz\u0131la\u015fd\u0131r\u0131lmaqla Maliyy\u0259 Nazirliyi<\/p>\n<p>D) Vergil\u0259r Nazirliyi<\/p>\n<p>#353<\/p>\n<p>Bank hesab\u0131n\u0131n a\u00e7\u0131lmas\u0131 m\u0259qs\u0259di il\u0259 \u015f\u0259had\u0259tnam\u0259-dublikat hans\u0131 hallarda vergi \u00f6d\u0259yicisin\u0259 Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259 verilm\u0259y\u0259 bil\u0259r?<\/p>\n<p>A) vergi \u00f6d\u0259yicisinin b\u00fcdc\u0259y\u0259 vergil\u0259r, faizl\u0259r v\u0259 maliyy\u0259 sanksiyalar\u0131 \u00fczr\u0259 borcu olduqda<\/p>\n<p>B) vergi orqan\u0131n\u0131n m\u0259qbul hesab etdiyi ist\u0259nil\u0259n halda<\/p>\n<p>C) vergi hesabatlar\u0131n\u0131 Vergi M\u0259c\u0259ll\u0259sind\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada v\u0259 m\u00fcdd\u0259tl\u0259rd\u0259 vergi orqan\u0131na t\u0259qdim etm\u0259dikd\u0259<\/p>\n<p>D) vergi \u00f6d\u0259yicisi Vergi M\u0259c\u0259ll\u0259sind\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada m\u0259nf\u0259\u0259t vergisi \u00fczr\u0259 vergi hesabat\u0131n\u0131n m\u00fcdd\u0259tinin uzad\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 m\u00fcraci\u0259t etdikd\u0259<\/p>\n<p>#354<\/p>\n<p>D\u00f6vl\u0259t qeydiyyat\u0131 vergi orqanlar\u0131 t\u0259r\u0259find\u0259n apar\u0131lan h\u00fcquqi \u015f\u0259xsl\u0259r, habel\u0259 xarici kommersiya h\u00fcquqi \u015f\u0259xsinin n\u00fcmay\u0259nd\u0259lik v\u0259 filiallar\u0131 bank idar\u0259sind\u0259 hesab a\u00e7maq \u00fc\u00e7\u00fcn n\u0259 vaxt vergi orqan\u0131na \u0259riz\u0259 verir?<\/p>\n<p>A) d\u00f6vl\u0259t qeydiyyat\u0131na al\u0131nmas\u0131 haqq\u0131nda \u0259riz\u0259 il\u0259 birlikd\u0259 v\u0259 ya qeydiyyata al\u0131nd\u0131qdan sonra ist\u0259nil\u0259n vaxt<\/p>\n<p>B) yaln\u0131z d\u00f6vl\u0259t qeydiyyat\u0131na al\u0131nmas\u0131 haqq\u0131nda \u0259riz\u0259 il\u0259 birlikd\u0259 3 g\u00fcn m\u00fcdd\u0259tind\u0259<\/p>\n<p>C) d\u00f6vl\u0259t qeydiyyat\u0131na al\u0131nmas\u0131 haqq\u0131nda \u0259riz\u0259 il\u0259 birlikd\u0259 v\u0259 ya qeydiyyata al\u0131nd\u0131qdan sonra yaln\u0131z 10 g\u00fcn m\u00fcdd\u0259tind\u0259<\/p>\n<p>D) d\u00f6vl\u0259t qeydiyyat\u0131na al\u0131nd\u0131qdan sonra yaln\u0131z 1 ay m\u00fcdd\u0259tind\u0259<\/p>\n<p>#355<\/p>\n<p>Vergi orqan\u0131 \u015f\u0259had\u0259tnam\u0259-dublikat\u0131 vergi \u00f6d\u0259yicisin\u0259 verdikd\u0259n sonra ne\u00e7\u0259 g\u00fcn m\u00fcdd\u0259tin\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131na [D\u00f6vl\u0259t Sosial M\u00fcdafi\u0259 Fonduna] m\u0259lumat\u0131 g\u00f6nd\u0259rir?<\/p>\n<p>A) 1 g\u00fcn m\u00fcdd\u0259tin\u0259<\/p>\n<p>B) 10 g\u00fcn m\u00fcdd\u0259tin\u0259<\/p>\n<p>C) 3 g\u00fcn m\u00fcdd\u0259tin\u0259<\/p>\n<p>D) 15 g\u00fcn m\u00fcdd\u0259tin\u0259<\/p>\n<p>#356<\/p>\n<p>Vergi orqan\u0131 \u015f\u0259had\u0259tnam\u0259-dublikat\u0131 vergi \u00f6d\u0259yicisin\u0259 verdikd\u0259n sonra m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131na [D\u00f6vl\u0259t Sosial M\u00fcdafi\u0259 Fonduna] m\u0259lumat\u0131 hans\u0131 qaydada g\u00f6nd\u0259rir?<\/p>\n<p>A) yaln\u0131z elektron da\u015f\u0131y\u0131c\u0131 vasit\u0259sil\u0259<\/p>\n<p>B) elektron v\u0259 [v\u0259 ya] ka\u011f\u0131z da\u015f\u0131y\u0131c\u0131lar vasit\u0259sil\u0259<\/p>\n<p>C) ist\u0259nil\u0259n qaydada<\/p>\n<p>D) bu bar\u0259d\u0259 m\u0259lumat g\u00f6nd\u0259rilmir<\/p>\n<p>#357<\/p>\n<p>Banklar h\u00fcquqi \u015f\u0259xsl\u0259r\u0259, onlar\u0131n filial v\u0259 n\u00fcmay\u0259nd\u0259likl\u0259rin\u0259, f\u0259rdi sahibkarlara n\u0259 vaxt bank hesablar\u0131 a\u00e7\u0131rlar [qeyri rezident \u00fc\u00e7\u00fcn sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 ba\u011fl\u0131 olmayan hesablar\u0131n a\u00e7\u0131lmas\u0131 hallar\u0131 istisna olmaqla]?<\/p>\n<p>A) ist\u0259nil\u0259n vaxt<\/p>\n<p>B) vergi \u00f6d\u0259yicisi yaln\u0131z V\u00d6EN ald\u0131qdan sonra<\/p>\n<p>C) vergi orqan\u0131 t\u0259r\u0259find\u0259n veril\u0259n \u015f\u0259had\u0259tnam\u0259-dublikat v\u0259 dig\u0259r z\u0259ruri s\u0259n\u0259dl\u0259r banka t\u0259qdim etdikd\u0259n sonra<\/p>\n<p>D) yaln\u0131z \u0259riz\u0259 il\u0259 m\u00fcraci\u0259t etdikd\u0259<\/p>\n<p>#358<\/p>\n<p>\u015e\u0259had\u0259tnam\u0259-dublikat al\u0131nd\u0131\u011f\u0131 tarixd\u0259n ne\u00e7\u0259 g\u00fcn m\u00fcdd\u0259tind\u0259 hesab\u0131n a\u00e7\u0131lmas\u0131 \u00fc\u00e7\u00fcn istifad\u0259 olunmad\u0131qda q\u00fcvv\u0259d\u0259n d\u00fc\u015fm\u00fc\u015f hesab edilir?<\/p>\n<p>A) 15 g\u00fcn<\/p>\n<p>B) 20 g\u00fcn<\/p>\n<p>C) 10 g\u00fcn<\/p>\n<p>D) 5 g\u00fcn<\/p>\n<p>#359<\/p>\n<p>\u015e\u0259had\u0259tnam\u0259-dublikat ne\u00e7\u0259 hiss\u0259d\u0259n ibar\u0259tdir?<\/p>\n<p>A) 4 hiss\u0259d\u0259n<\/p>\n<p>B) 1 hiss\u0259d\u0259n<\/p>\n<p>C) 3 hiss\u0259d\u0259n<\/p>\n<p>D) 2 hiss\u0259d\u0259n<\/p>\n<p>#360<\/p>\n<p>Vergi M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq \u015f\u0259had\u0259tnam\u0259-dublikat\u0131n iki hiss\u0259d\u0259n ibar\u0259t olmas\u0131 m\u0259lumdur. Vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n bank hesab\u0131 a\u00e7\u0131lark\u0259n h\u0259min hiss\u0259l\u0259r nec\u0259 istifad\u0259 olunur?<\/p>\n<p>A) onun bir hiss\u0259si vergi \u00f6d\u0259yicisinin hesab a\u00e7d\u0131\u011f\u0131 bankda qal\u0131r, bildiri\u015f adlanan dig\u0259r hiss\u0259sini is\u0259 bank idar\u0259si m\u00fcvafiq qeydl\u0259ri apard\u0131qdan sonra onu vermi\u015f vergi orqan\u0131na g\u00f6nd\u0259rir.<\/p>\n<p>B) onun bir hiss\u0259si vergi \u00f6d\u0259yicisinin hesab a\u00e7d\u0131\u011f\u0131 bankda qal\u0131r, bildiri\u015f adlanan dig\u0259r hiss\u0259sini is\u0259 bank idar\u0259si m\u00fcvafiq qeydl\u0259ri apard\u0131qdan sonra m\u00fcvafiq maliyy\u0259 orqan\u0131na g\u00f6nd\u0259rir.<\/p>\n<p>C) onun bir hiss\u0259si vergi \u00f6d\u0259yicisind\u0259 qal\u0131r, bildiri\u015f adlanan dig\u0259r hiss\u0259sini is\u0259 bank idar\u0259si m\u00fcvafiq qeydl\u0259ri apard\u0131qdan sonra onu vermi\u015f vergi orqan\u0131na g\u00f6nd\u0259rir.<\/p>\n<p>D) onun bir hiss\u0259si vergi \u00f6d\u0259yicisinin hesab a\u00e7d\u0131\u011f\u0131 bankda qal\u0131r, bildiri\u015f adlanan dig\u0259r hiss\u0259sini is\u0259 vergi \u00f6d\u0259yicisi m\u00fcvafiq qeydl\u0259ri apard\u0131qdan sonra onu vermi\u015f vergi orqan\u0131na g\u00f6nd\u0259rir.<\/p>\n<p>#361<\/p>\n<p>Bank idar\u0259si m\u00fcvafiq qeydl\u0259ri apard\u0131qdan sonra \u015e\u0259had\u0259tnam\u0259-dublikat\u0131n hans\u0131 hiss\u0259sini onu vermi\u015f vergi orqan\u0131na g\u00f6nd\u0259rir?<\/p>\n<p>A) bildiri\u015f adlanan dig\u0259r hiss\u0259sini<\/p>\n<p>B) h\u0259r iki hiss\u0259sini<\/p>\n<p>C) birinsi hiss\u0259sini<\/p>\n<p>D) g\u00f6nd\u0259rmir<\/p>\n<p>#362<\/p>\n<p>Vergi orqan\u0131 bank idar\u0259sind\u0259n bildiri\u015fi ald\u0131qdan v\u0259 bildiri\u015fd\u0259 g\u00f6st\u0259ril\u0259n m\u0259lumatlar\u0131 vergi u\u00e7otu m\u0259lumatlar\u0131na daxil etdikd\u0259n sonra ne\u00e7\u0259 g\u00fcn m\u00fcdd\u0259tin\u0259 h\u0259min m\u0259lumatlar\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131na [D\u00f6vl\u0259t Sosial M\u00fcdafi\u0259 Fonduna] elektron v\u0259 [v\u0259 ya] ka\u011f\u0131z da\u015f\u0131y\u0131c\u0131lar vasit\u0259sil\u0259 g\u00f6nd\u0259rir?<\/p>\n<p>A) 5 g\u00fcn m\u00fcdd\u0259tin\u0259<\/p>\n<p>B) 1 g\u00fcn m\u00fcdd\u0259tin\u0259<\/p>\n<p>C) 10 g\u00fcn m\u00fcdd\u0259tin\u0259<\/p>\n<p>D) 15 g\u00fcn m\u00fcdd\u0259tin\u0259<\/p>\n<p>#363<\/p>\n<p>Eyni \u015e\u0259had\u0259tnam\u0259-dublikatla ne\u00e7\u0259 bankda hesab a\u00e7maq olar?<\/p>\n<p>A) 2 bankda<\/p>\n<p>B) yaln\u0131z \u015f\u0259had\u0259tnam\u0259-dublikatda g\u00f6st\u0259rilmi\u015f bankda [bank\u0131n filial\u0131nda]<\/p>\n<p>C) ist\u0259nil\u0259n 1 bankda [bank\u0131n filial\u0131nda]<\/p>\n<p>D) m\u0259hdudiyy\u0259t qoyulmur<\/p>\n<p>#364<\/p>\n<p>\u015e\u0259had\u0259tnam\u0259-dublikat ne\u00e7\u0259 g\u00fcn \u0259rzind\u0259 istifad\u0259 olunmad\u0131qda, vergi \u00f6d\u0259yicisin\u0259 verilmi\u015f \u015f\u0259had\u0259tnam\u0259-dublikat geri al\u0131n\u0131r v\u0259 hesab\u0131n a\u00e7\u0131lmamas\u0131 bar\u0259d\u0259 bankdan al\u0131nm\u0131\u015f r\u0259smi m\u0259lumata \u0259sas\u0259n onun etibars\u0131z olmas\u0131 haqq\u0131nda vergi \u00f6d\u0259yicisinin u\u00e7ot m\u0259lumatlar\u0131nda m\u00fcvafiq qeydl\u0259r edilir?<\/p>\n<p>A) 10 g\u00fcn<\/p>\n<p>B) 20 g\u00fcn<\/p>\n<p>C) 15 g\u00fcn<\/p>\n<p>D) 5 g\u00fcn<\/p>\n<p>#365<\/p>\n<p>\u015e\u0259had\u0259tnam\u0259 dublikat\u0131n bildiri\u015f hiss\u0259si ne\u00e7\u0259 g\u00fcn m\u00fcdd\u0259tind\u0259 bank idar\u0259si t\u0259r\u0259find\u0259n qaytar\u0131lmad\u0131qda, vergi orqan\u0131 onun s\u0259b\u0259bl\u0259rini d\u0259qiql\u0259\u015fdirm\u0259y\u0259 ba\u015flay\u0131r?<\/p>\n<p>A) 3 g\u00fcn<\/p>\n<p>B) 5 g\u00fcn<\/p>\n<p>C) 15 g\u00fcn<\/p>\n<p>D) 10 g\u00fcn<\/p>\n<p>#366<\/p>\n<p>Vergi orqanlar\u0131 t\u0259r\u0259find\u0259n ke\u00e7iril\u0259n vergi yoxlamalar\u0131 hans\u0131 formalarda ola bil\u0259r?<\/p>\n<p>A) s\u0259yyar vergi yoxlamas\u0131 v\u0259 operativ vergi n\u0259zar\u0259ti<\/p>\n<p>B) operativ vergi n\u0259zar\u0259ti v\u0259 kameral vergi yoxlamas\u0131<\/p>\n<p>C) s\u0259yyar v\u0259 kameral vergi yoxlamalar\u0131, operativ vergi n\u0259zar\u0259ti<\/p>\n<p>D) s\u0259yyar v\u0259 kameral vergi yoxlamalar\u0131<\/p>\n<p>#367<\/p>\n<p>Vergi yoxlamalar\u0131 ke\u00e7irildikd\u0259, vergi orqanlar\u0131 v\u0259 onlar\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri d\u00fczg\u00fcn q\u0259rar q\u0259bul edilm\u0259si \u00fc\u00e7\u00fcn hans\u0131 hallar\u0131 ayd\u0131nla\u015fd\u0131rmal\u0131d\u0131rlar?<\/p>\n<p>A) \u0259h\u0259miyy\u0259tli olan b\u00fct\u00fcn hallar\u0131, o c\u00fcml\u0259d\u0259n vergi orqan\u0131 \u00fc\u00e7\u00fcn \u0259lveri\u015fli olan hallar\u0131<\/p>\n<p>B)\u0259h\u0259miyy\u0259tli olan b\u00fct\u00fcn hallar\u0131, o c\u00fcml\u0259d\u0259n vergi \u00f6d\u0259yicisi \u00fc\u00e7\u00fcn \u0259lveri\u015fli olan hallar\u0131<\/p>\n<p>C) vergi \u00f6d\u0259yicisinin \u00f6d\u0259ni\u015fl\u0259rini maksimalla\u015fd\u0131ran b\u00fct\u00fcn \u0259h\u0259miyy\u0259tli hallar\u0131<\/p>\n<p>D) vergi \u00f6d\u0259ni\u015fl\u0259rinin m\u0259bl\u0259\u011fini minimalla\u015fd\u0131ran b\u00fct\u00fcn \u0259h\u0259miyy\u0259tli hallar\u0131<\/p>\n<p>#368<\/p>\n<p>Vergi \u00f6d\u0259yicisinin hans\u0131 vergil\u0259r \u00fczr\u0259 son 3 t\u0259qvim ilind\u0259n \u00e7ox olmayan f\u0259aliyy\u0259ti \u00fczr\u0259 s\u0259yyar vergi yoxlamas\u0131 apar\u0131l\u0131r?<\/p>\n<p>A) m\u0259nf\u0259\u0259t vergisi, \u018fDV, yol vergisi v\u0259 \u0259mlak vergisi<\/p>\n<p>B) m\u0259nf\u0259\u0259t vergisi, g\u0259lir vergisi, \u0259mlak vergisi v\u0259 torpaq vergisi<\/p>\n<p>C) torpaq vergisi, aksiz, m\u0259nf\u0259\u0259t vergisi v\u0259 m\u0259d\u0259n vergisi<\/p>\n<p>D) sad\u0259l\u0259\u015fdirilmi\u015f vergi, \u018fDV, \u0259mlak vergisi v\u0259 g\u0259lir vergisi<\/p>\n<p>#369<\/p>\n<p>Vergi \u00f6d\u0259yicisinin hans\u0131 vergil\u0259r \u00fczr\u0259 h\u0259min yoxlaman\u0131n ke\u00e7irildiyi il d\u0259 daxil olmaqla son 3 ild\u0259n \u00e7ox olmayan f\u0259aliyy\u0259ti \u00fczr\u0259 s\u0259yyar vergi yoxlamas\u0131 apar\u0131l\u0131r?<\/p>\n<p>A) m\u0259nf\u0259\u0259t vergisi, \u018fDV, m\u0259d\u0259n vergisi v\u0259 \u0259mlak vergisi<\/p>\n<p>B) m\u0259nf\u0259\u0259t vergisi, g\u0259lir vergisi, \u0259mlak vergisi v\u0259 torpaq vergisi<\/p>\n<p>C) \u018fDV, aksiz, sad\u0259l\u0259\u015fdirilmi\u015f vergi yol vergisi v\u0259 m\u0259d\u0259n vergisi<\/p>\n<p>D) sad\u0259l\u0259\u015fdirilmi\u015f vergi, \u018fDV, \u0259mlak vergisi v\u0259 g\u0259lir vergisi<\/p>\n<p>#370<\/p>\n<p>Vergi yoxlamas\u0131 ke\u00e7irildikd\u0259, vergi orqan\u0131n\u0131n vergi \u00f6d\u0259yicisinin \u00fc\u00e7\u00fcnc\u00fc \u015f\u0259xsl\u0259rl\u0259 \u0259laq\u0259dar f\u0259aliyy\u0259ti bar\u0259d\u0259 vergi yoxlamalar\u0131n\u0131n predmetin\u0259 aid olan m\u0259lumat almas\u0131 \u00fc\u00e7\u00fcn s\u0259n\u0259dl\u0259rl\u0259 t\u0259sdiq edilmi\u015f z\u0259rur\u0259t yarand\u0131\u011f\u0131 halda \u2026<\/p>\n<p>A) vergi orqan\u0131n\u0131n h\u0259min \u015f\u0259xsl\u0259rd\u0259n yoxlan\u0131lan vergi \u00f6d\u0259yicisinin f\u0259aliyy\u0259tin\u0259 aid olan s\u0259n\u0259dl\u0259r almaq h\u00fcququ yoxdur<\/p>\n<p>B) vergi orqan\u0131 yaln\u0131z m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 \u0259sas\u0131nda h\u0259min \u015f\u0259xsl\u0259rd\u0259n yoxlan\u0131lan vergi \u00f6d\u0259yicisinin f\u0259aliyy\u0259tin\u0259 aid olan s\u0259n\u0259dl\u0259r ala bil\u0259r<\/p>\n<p>C) vergi orqan\u0131 \u00f6z\u00fcn\u00fcn \u0259sasland\u0131r\u0131lm\u0131\u015f q\u0259rar\u0131 \u0259sas\u0131nda h\u0259min \u015f\u0259xsl\u0259rd\u0259n yoxlan\u0131lan vergi \u00f6d\u0259yicisinin f\u0259aliyy\u0259tin\u0259 aid olan s\u0259n\u0259dl\u0259r ala bil\u0259r<\/p>\n<p>D) vergi orqan\u0131 \u00f6z\u00fcn\u00fcn \u0259sasland\u0131r\u0131lm\u0131\u015f q\u0259rar\u0131 \u0259sas\u0131nda h\u0259min \u015f\u0259xsl\u0259rd\u0259n yoxlan\u0131lan vergi \u00f6d\u0259yicisinin f\u0259aliyy\u0259tin\u0259 aid olan s\u0259n\u0259dl\u0259r ala bilm\u0259z<\/p>\n<p>371<\/p>\n<p>T\u0259l\u0259b y\u00f6n\u0259ldil\u0259n \u00fc\u00e7\u00fcnc\u00fc \u015f\u0259xs v\u0259 ya onun s\u0259lahiyy\u0259tli n\u00fcmay\u0259nd\u0259si m\u00fcvafiq s\u0259n\u0259dl\u0259ri v\u0259 ya m\u0259lumatlar\u0131 t\u0259sdiq ed\u0259r\u0259k, t\u0259l\u0259bnam\u0259ni ald\u0131\u011f\u0131 g\u00fcnd\u0259n ne\u00e7\u0259 i\u015f g\u00fcn\u00fc m\u00fcdd\u0259tind\u0259 vergi orqan\u0131na t\u0259qdim etm\u0259y\u0259 borcludur.<\/p>\n<ol>\n<li>5 i\u015f g\u00fcn\u00fc<\/li>\n<li>10 i\u015f g\u00fcn\u00fc<\/li>\n<li>15 i\u015f g\u00fcn\u00fc<\/li>\n<li>20 i\u015f g\u00fcn\u00fc<\/li>\n<\/ol>\n<p>#372<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131 hans\u0131 halda vergi orqan\u0131 t\u0259r\u0259find\u0259n yoxlan\u0131lm\u0131\u015f vergi d\u00f6vr\u00fc \u00fc\u00e7\u00fcn vergi \u00f6d\u0259yicisinin \u00f6d\u0259diyi v\u0259 ya \u00f6d\u0259m\u0259li oldu\u011fu vergil\u0259r \u00fczr\u0259 s\u0259yyar vergi yoxlamalar\u0131n\u0131n ke\u00e7irilm\u0259si qada\u011fan deyildir?<\/p>\n<p>A) n\u00f6vb\u0259d\u0259nk\u0259nar s\u0259yyar vergi yoxlamas\u0131 ke\u00e7irildikd\u0259<\/p>\n<p>B) kameral vergi yoxlamas\u0131 ke\u00e7irildikd\u0259<\/p>\n<p>C) n\u00f6vb\u0259ti s\u0259yyar vergi yoxlamas\u0131 ke\u00e7irildikd\u0259<\/p>\n<p>D) operativ vergi n\u0259zar\u0259ti ke\u00e7irildikd\u0259<\/p>\n<p>#373<\/p>\n<p>Vergi orqan\u0131 t\u0259r\u0259find\u0259n yoxlan\u0131lm\u0131\u015f vergi d\u00f6vr\u00fc \u00fc\u00e7\u00fcn vergi \u00f6d\u0259yicisinin \u00f6d\u0259diyi v\u0259 ya \u00f6d\u0259m\u0259li oldu\u011fu vergil\u0259r \u00fczr\u0259 s\u0259yyar vergi yoxlamalar\u0131n\u0131n ke\u00e7irilm\u0259si hans\u0131 hallarda qada\u011fan deyildir?<\/p>\n<p>A) qada\u011fa m\u00fc\u0259yy\u0259nl\u0259\u015fdir\u0259n hal n\u0259z\u0259rd\u0259 tutulmam\u0131\u015fd\u0131r, y\u0259ni ist\u0259nil\u0259n halda<\/p>\n<p>B) yaln\u0131z n\u00f6vb\u0259ti s\u0259yyar vergi yoxlamas\u0131 ke\u00e7irildikd\u0259<\/p>\n<p>C) n\u00f6vb\u0259d\u0259nk\u0259nar s\u0259yyar vergi yoxlamas\u0131 ke\u00e7irildikd\u0259<\/p>\n<p>D) yoxlan\u0131lm\u0131\u015f d\u00f6vr\u00fcn t\u0259krar yoxlan\u0131lmas\u0131 qada\u011fand\u0131r, y\u0259ni t\u0259krar yoxlamaya yol verilmir.<\/p>\n<p>#374<\/p>\n<p>Vergi \u00f6d\u0259yicil\u0259rinin vergi orqanlar\u0131 t\u0259r\u0259find\u0259n h\u0259yata ke\u00e7iril\u0259n vergi yoxlamalar\u0131 \u00fczr\u0259 hans\u0131 orqana m\u00fcraci\u0259t etm\u0259k h\u00fcququ vard\u0131r?<\/p>\n<p>A) Daxili \u0130\u015fl\u0259r Nazirliyin\u0259<\/p>\n<p>B) Maliyy\u0259 Nazirliyin\u0259<\/p>\n<p>C) M\u0259hk\u0259m\u0259y\u0259<\/p>\n<p>D) \u018fdliyy\u0259 Nazirliyin\u0259<\/p>\n<p>374-1<\/p>\n<p>Maliyy\u0259 institutlar\u0131nda vergi monitorinqi n\u0259 m\u0259qs\u0259dl\u0259 apar\u0131l\u0131r?<\/p>\n<ol>\n<li>Vergi qanunvericiliyin\u0259 n\u0259zar\u0259t etm\u0259k \u00fc\u00e7\u00fcn<\/li>\n<li>Maliyy\u0259 institutlar\u0131 t\u0259r\u0259find\u0259n vergid\u0259n yay\u0131nmalar\u0131 aradan qald\u0131rmaq \u00fc\u00e7\u00fcn<\/li>\n<li>Az\u0259rbaycan Respublikas\u0131n\u0131n normativ h\u00fcquqi aktlar\u0131na \u0259m\u0259l edilm\u0259si \u00fc\u00e7\u00fcn<\/li>\n<li>Az\u0259rbaycan Respublikas\u0131n\u0131n t\u0259r\u0259fdar \u00e7\u0131xd\u0131\u011f\u0131 beyn\u0259lxalq m\u00fcqavil\u0259l\u0259rin t\u0259l\u0259bl\u0259rin\u0259 \u0259m\u0259l edilm\u0259si \u00fc\u00e7\u00fcn<\/li>\n<\/ol>\n<p>#375<\/p>\n<p>Kameral vergi yoxlamas\u0131 hans\u0131 s\u0259n\u0259dl\u0259r \u0259sas\u0131nda v\u0259 hans\u0131 orqan t\u0259r\u0259find\u0259n ke\u00e7irilir?<\/p>\n<p>A) vergil\u0259rin hesablanmas\u0131n\u0131 v\u0259 \u00f6d\u0259nilm\u0259sini \u00f6z\u00fcnd\u0259 \u0259ks etdir\u0259n v\u0259 vergi \u00f6d\u0259yicisinin f\u0259aliyy\u0259ti haqq\u0131nda vergi orqan\u0131nda olan\u00a0s\u0259n\u0259dl\u0259r\u00a0v\u0259 m\u0259nb\u0259yi m\u0259lum olan m\u0259lumatlar\u00a0\u0259sas\u0131nda vergi orqan\u0131 t\u0259r\u0259find\u0259n<\/p>\n<p>B) vergi \u00f6d\u0259yicisinin t\u0259s\u0259rr\u00fcfat \u0259m\u0259liyyatlar\u0131n\u0131n r\u0259smil\u0259\u015fdirildiyi ilkin s\u0259n\u0259dl\u0259ri \u0259sas\u0131nda vergi orqanlar\u0131 t\u0259r\u0259find\u0259n<\/p>\n<p>C) dig\u0259r vergi \u00f6d\u0259yicil\u0259rinin m\u0259lumatlar\u0131 \u0259sas\u0131nda maliyy\u0259 orqan\u0131 t\u0259r\u0259find\u0259n<\/p>\n<p>D) vergi \u00f6d\u0259yicisinin t\u0259s\u0259rr\u00fcfat \u0259m\u0259liyyatlar\u0131n\u0131n r\u0259smil\u0259\u015fdirildiyi ilkin s\u0259n\u0259dl\u0259ri \u0259sas\u0131nda vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n<\/p>\n<p>#376<\/p>\n<p>Kameral vergi yoxlamas\u0131 harada ke\u00e7irilir?<\/p>\n<p>A) vergi \u00f6d\u0259yicisinin obyektind\u0259<\/p>\n<p>B) yerl\u0259r\u0259 getm\u0259d\u0259n vergi orqan\u0131nda<\/p>\n<p>C) banklar v\u0259 ya kredit t\u0259\u015fkilatlar\u0131ndan al\u0131nm\u0131\u015f m\u0259lumatlar \u0259sas\u0131nda h\u0259min t\u0259\u015fkilatlarda<\/p>\n<p>D) m\u0259lumat al\u0131nd\u0131\u011f\u0131 m\u0259nb\u0259d\u0259<\/p>\n<p>#377<\/p>\n<p>Kameral vergi yoxlamas\u0131 zaman\u0131 vergi b\u0259yannam\u0259sind\u0259 vergil\u0259rin d\u00fczg\u00fcn hesablanmamas\u0131 [vergi m\u0259bl\u0259\u011finin az v\u0259 ya art\u0131q g\u00f6st\u0259rilm\u0259si] a\u015fkar edildikd\u0259, vergi \u00f6d\u0259yicisin\u0259 ne\u00e7\u0259 i\u015f g\u00fcn\u00fc m\u00fcdd\u0259tind\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi formada vergil\u0259rin hesablanmas\u0131na dair q\u0259rar\u0131 g\u00f6nd\u0259rilir?<\/p>\n<p>A) 10 g\u00fcn<\/p>\n<p>B) 15 g\u00fcn<\/p>\n<p>C) 7 g\u00fcn<\/p>\n<p>D) 5 g\u00fcn<\/p>\n<p>#378<\/p>\n<p>Kameral vergi yoxlamas\u0131 hans\u0131 m\u00fcdd\u0259t \u0259rzind\u0259 h\u0259yata ke\u00e7irilir?<\/p>\n<p>A) vergi b\u0259yannam\u0259sinin verilm\u0259si \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulmu\u015f m\u00fcdd\u0259td\u0259n sonra 20 i\u015f g\u00fcn\u00fc m\u00fcdd\u0259tind\u0259<\/p>\n<p>B) vergi b\u0259yannam\u0259sinin verilm\u0259si \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulmu\u015f m\u00fcdd\u0259td\u0259n sonra 30 i\u015f g\u00fcn\u00fc m\u00fcdd\u0259tind\u0259<\/p>\n<p>C) s\u0259n\u0259dl\u0259rin vergi orqan\u0131na t\u0259qdim edildiyi g\u00fcnd\u0259n 20 i\u015f g\u00fcn\u00fc m\u00fcdd\u0259tind\u0259<\/p>\n<p>D) vergi b\u0259yannam\u0259sini vergi orqan\u0131na t\u0259qdim edildiyi g\u00fcnd\u0259n 30 i\u015f g\u00fcn\u00fc m\u00fcdd\u0259tind\u0259<\/p>\n<p>#379<\/p>\n<p>Kameral vergi yoxlamas\u0131 vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n verginin hesablanmas\u0131 v\u0259 \u00f6d\u0259nilm\u0259si \u00fc\u00e7\u00fcn \u0259sas olan s\u0259n\u0259dl\u0259rin vergi orqan\u0131na t\u0259qdim edildiyi g\u00fcnd\u0259n ne\u00e7\u0259 i\u015f g\u00fcn\u00fc m\u00fcdd\u0259tind\u0259 ke\u00e7irilir?<\/p>\n<p>A) 10 g\u00fcn<\/p>\n<p>B) 15 g\u00fcn<\/p>\n<p>C) 20 g\u00fcn<\/p>\n<p>D) 30 g\u00fcn<\/p>\n<p>#380<\/p>\n<p>Kameral yoxlama ba\u015fa \u00e7atd\u0131qdan sonra vergi orqan\u0131 verginin hesablanmas\u0131 \u00fc\u00e7\u00fcn \u0259lav\u0259 s\u0259n\u0259d v\u0259 ya m\u0259nb\u0259yi m\u0259lum olan dig\u0259r m\u0259lumat a\u015fkar etdikd\u0259 vergi orqan\u0131 hans\u0131 t\u0259dbirl\u0259ri g\u00f6r\u0259 bil\u0259r?<\/p>\n<p>A) d\u0259rhal n\u00f6vb\u0259d\u0259nk\u0259nar s\u0259yyar vergi yoxlamas\u0131 ke\u00e7irilm\u0259sin\u0259 ba\u015flan\u0131la bil\u0259r<\/p>\n<p>B) vergi \u00f6d\u0259yicisinin f\u0259aliyy\u0259tinin dayand\u0131r\u0131lmas\u0131 \u00fc\u00e7\u00fcn m\u0259hk\u0259m\u0259y\u0259 m\u00fcraci\u0259t ed\u0259 bil\u0259r<\/p>\n<p>C) vergi \u00f6d\u0259yicisind\u0259n vergi \u00f6d\u0259yicisin\u0259 5 i\u015f g\u00fcn\u00fc m\u00fcdd\u0259tind\u0259 d\u0259qiql\u0259\u015fdirilmi\u015f hesabat\u0131n t\u0259qdim edilm\u0259si bar\u0259d\u0259 bildiri\u015f g\u00f6nd\u0259rir<\/p>\n<p>D) he\u00e7 bir t\u0259dbir g\u00f6rm\u0259k h\u00fcququ yoxdur<\/p>\n<p>381<\/p>\n<p>Kameral vergi yoxlamas\u0131 ba\u015fa \u00e7atd\u0131qdan sonra vergi orqan\u0131 verginin hesablanmas\u0131 \u00fc\u00e7\u00fcn \u0259lav\u0259 s\u0259n\u0259d v\u0259 ya m\u0259nb\u0259yi m\u0259lum olan dig\u0259r m\u0259lumat a\u015fkar etdikd\u0259, vergi \u00f6d\u0259yicisin\u0259 5 i\u015f g\u00fcn\u00fc m\u00fcdd\u0259tind\u0259 d\u0259qiql\u0259\u015fdirilmi\u015f hesabat\u0131n ne\u00e7\u0259 i\u015f g\u00fcn\u00fc m\u00fcdd\u0259tind\u0259 t\u0259qdim edilm\u0259si bar\u0259d\u0259 bildiri\u015f g\u00f6nd\u0259rir.<\/p>\n<ol>\n<li>3 i\u015f g\u00fcn\u00fc<\/li>\n<li>5 i\u015f g\u00fcn\u00fc<\/li>\n<li>10 i\u015f g\u00fcn\u00fc<\/li>\n<li>15 i\u015f g\u00fcn\u00fc<\/li>\n<\/ol>\n<p>382<\/p>\n<p>Kameral vergi yoxlamas\u0131 ba\u015fa \u00e7atd\u0131qdan sonra vergi orqan\u0131 verginin hesablanmas\u0131 \u00fc\u00e7\u00fcn \u0259lav\u0259 s\u0259n\u0259d v\u0259 ya m\u0259nb\u0259yi m\u0259lum olan dig\u0259r m\u0259lumat a\u015fkar etdikd\u0259, vergi \u00f6d\u0259yicisin\u0259 ne\u00e7\u0259 i\u015f g\u00fcn\u00fc m\u00fcdd\u0259tind\u0259 t\u0259qdim edilm\u0259si bar\u0259d\u0259 bildiri\u015f g\u00f6nd\u0259rir.<\/p>\n<ol>\n<li>3 i\u015f g\u00fcn\u00fc<\/li>\n<li>5 i\u015f g\u00fcn\u00fc<\/li>\n<li>10 i\u015f g\u00fcn\u00fc<\/li>\n<li>15 i\u015f g\u00fcn\u00fc<\/li>\n<\/ol>\n<p>#383<\/p>\n<p>Kameral vergi yoxlamas\u0131 zaman\u0131 vergi b\u0259yannam\u0259sind\u0259 vergil\u0259rin d\u00fczg\u00fcn hesablanmamas\u0131 [vergi m\u0259bl\u0259\u011finin az v\u0259 ya art\u0131q g\u00f6st\u0259rilm\u0259si] a\u015fkar edildikd\u0259 vergi orqan\u0131 t\u0259r\u0259find\u0259n hans\u0131 t\u0259dbirl\u0259r g\u00f6r\u00fcl\u00fcr?<\/p>\n<p>A) vergil\u0259r \u00fczr\u0259 art\u0131q hesablama olduqda he\u00e7 bir t\u0259dbir g\u00f6r\u00fclm\u00fcr<\/p>\n<p>B) vergil\u0259r \u00fczr\u0259 \u0259ksik hesablama olduqda m\u00fcvafiq d\u00fcz\u0259li\u015f edilir<\/p>\n<p>C) vergil\u0259r d\u00fczg\u00fcn hesablan\u0131r v\u0259 bu bar\u0259d\u0259 vergi \u00f6d\u0259yicisin\u0259 q\u0259rar g\u00f6nd\u0259rilir<\/p>\n<p>D) vergil\u0259rin d\u00fczg\u00fcn v\u0259 ya s\u0259hv hesablanmas\u0131 il\u0259 \u0259laq\u0259dar vergi \u00f6d\u0259yicisin\u0259 bildiri\u015f g\u00f6nd\u0259rilir<\/p>\n<p>#384<\/p>\n<p>Kameral yoxlama zaman\u0131 vergi b\u0259yannam\u0259sind\u0259 vergil\u0259rin d\u00fczg\u00fcn hesablanmamas\u0131 [vergi m\u0259bl\u0259\u011finin az v\u0259 ya art\u0131q g\u00f6st\u0259rilm\u0259si] a\u015fkar edildikd\u0259, vergi \u00f6d\u0259yicisin\u0259 g\u00f6nd\u0259ril\u0259n Q\u0259rarda vergil\u0259rin hesablanmas\u0131na dair m\u0259lumatdan ba\u015fqa daha hans\u0131 m\u0259lumatlar g\u00f6st\u0259rilm\u0259lidir?<\/p>\n<p>A) vergi \u00f6d\u0259yicisinin v\u0259 vergi orqan\u0131n\u0131n h\u00fcquqlar\u0131<\/p>\n<p>B) yaln\u0131z vergi \u00f6d\u0259yicisinin h\u00fcquqlar\u0131<\/p>\n<p>C) he\u00e7 bir \u0259lav\u0259 m\u0259lumat g\u00f6st\u0259rilmir<\/p>\n<p>D) hesablaman\u0131n s\u0259b\u0259bl\u0259ri v\u0259 Vergi M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq vergi \u00f6d\u0259yicisinin \u015fikay\u0259t etm\u0259k h\u00fcququ<\/p>\n<p>#385<\/p>\n<p>Kameral yoxlama aparmaq \u00fc\u00e7\u00fcn z\u0259ruri olan vergi b\u0259yannam\u0259si \u00fcz\u00fcrl\u00fc \u0259sas olmadan vergi qanunvericiliyi il\u0259 m\u00fc\u0259yy\u0259n olunmu\u015f m\u00fcdd\u0259td\u0259 t\u0259qdim edilm\u0259dikd\u0259 vergi orqan\u0131 hans\u0131 t\u0259dbirl\u0259ri g\u00f6r\u00fcr?<\/p>\n<p>A) he\u00e7 bir t\u0259dbir g\u00f6rm\u0259d\u0259n vergi b\u0259yannam\u0259sinin t\u0259qdim olunmas\u0131n\u0131 g\u00f6zl\u0259yir<\/p>\n<p>B) vergi \u00f6d\u0259yicisi bar\u0259d\u0259 \u0259laq\u0259li m\u0259lumatlar \u0259sas\u0131nda vergi hesablay\u0131r<\/p>\n<p>C) vergi \u00f6d\u0259yicisinin banklarda v\u0259 dig\u0259r kredit t\u0259\u015fkilatlar\u0131nda olan hesablar\u0131na s\u0259r\u0259ncam verir<\/p>\n<p>D) vergi \u00f6d\u0259yicisinin f\u0259aliyy\u0259tinin dayand\u0131r\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 m\u0259hk\u0259m\u0259d\u0259 iddia qald\u0131r\u0131r<\/p>\n<p>#386<\/p>\n<p>Hans\u0131 hallarda xronometraj metodu il\u0259 sonuncu m\u00fc\u015fahid\u0259nin n\u0259tic\u0259l\u0259ri vergil\u0259rin hesablanmas\u0131 \u00fc\u00e7\u00fcn \u0259sas g\u00f6t\u00fcr\u00fcl\u0259 bil\u0259r?<\/p>\n<p>A) h\u0259mi\u015f\u0259 \u0259sas g\u00f6t\u00fcr\u00fcl\u00fcr<\/p>\n<p>B) he\u00e7 vaxt \u0259sas g\u00f6t\u00fcr\u00fcl\u0259 bilm\u0259z<\/p>\n<p>C) vergi \u00f6d\u0259yicisind\u0259n xronometraj metodu il\u0259 yeni m\u00fc\u015fahid\u0259 ke\u00e7irilm\u0259si bar\u0259d\u0259 m\u00fcraci\u0259t daxil olmad\u0131qda<\/p>\n<p>D) vergi \u00f6d\u0259yicisind\u0259n xronometraj metodu il\u0259 yeni m\u00fc\u015fahid\u0259 ke\u00e7irilm\u0259si bar\u0259d\u0259 m\u00fcraci\u0259t daxil olduqda<\/p>\n<p>#387<\/p>\n<p>Vergi orqan\u0131 kameral yoxlaman\u0131n ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn m\u00fc\u0259yy\u0259n edilmi\u015f qaydalara riay\u0259t etm\u0259dikd\u0259, s\u0259yyar vergi yoxlamas\u0131 ke\u00e7iril\u0259n zaman yoxlaman\u0131n ke\u00e7irildiyi vaxta q\u0259d\u0259r yol verdiyi v\u0259 kameral yoxlama il\u0259 m\u00fc\u0259yy\u0259n edil\u0259 bil\u0259n s\u0259hvl\u0259r \u00fczr\u0259 vergi \u00f6d\u0259yicisin\u0259 hans\u0131 m\u0259suliyy\u0259t t\u0259dbirl\u0259ri g\u00f6r\u00fcl\u00fcr?<\/p>\n<p>A) vergi \u00f6d\u0259yicisi bu c\u00fcr s\u0259hvl\u0259r\u0259 g\u00f6r\u0259 maliyy\u0259 sanksiyalar\u0131 t\u0259tbiq edilir<\/p>\n<p>B) faizl\u0259rin \u00f6d\u0259nilm\u0259si istisna olmaqla vergi \u00f6d\u0259yicisi bu c\u00fcr pozuntulara g\u00f6r\u0259 m\u0259suliyy\u0259t da\u015f\u0131m\u0131r<\/p>\n<p>C) vergi \u00f6d\u0259yicisinin xahi\u015fi olduqda m\u0259suliyy\u0259td\u0259n azad edilir.<\/p>\n<p>D) faizl\u0259rin \u00f6d\u0259nilm\u0259si d\u0259 daxil olmaqla vergi \u00f6d\u0259yicisi bu c\u00fcr pozuntulara g\u00f6r\u0259 m\u0259suliyy\u0259t da\u015f\u0131m\u0131r<\/p>\n<p>#388<\/p>\n<p>Vergi orqan\u0131 kameral yoxlaman\u0131n ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn m\u00fc\u0259yy\u0259n edilmi\u015f qaydalara riay\u0259t etm\u0259dikd\u0259, s\u0259yyar vergi yoxlamas\u0131 ke\u00e7iril\u0259n zaman yoxlaman\u0131n ke\u00e7irildiyi vaxta q\u0259d\u0259r yol verdiyi v\u0259 kameral yoxlama il\u0259 m\u00fc\u0259yy\u0259n edil\u0259 bil\u0259n s\u0259hvl\u0259ri vergi \u00f6d\u0259yicisi hans\u0131 m\u00fcdd\u0259t \u0259rzind\u0259 d\u00fcz\u0259ltm\u0259k h\u00fcququ vard\u0131r?<\/p>\n<p>A) 10 g\u00fcn<\/p>\n<p>B) 20 g\u00fcn<\/p>\n<p>C) 30 g\u00fcn<\/p>\n<p>D) 45 g\u00fcn<\/p>\n<p>#389<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131n\u0131n ne\u00e7\u0259 formas\u0131 vard\u0131r?<\/p>\n<p>A) 1<\/p>\n<p>B) 4<\/p>\n<p>C) 2<\/p>\n<p>D) 5<\/p>\n<p>#390<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 hans\u0131 orqan\u0131n q\u0259rar\u0131 \u0259sas\u0131nda ke\u00e7irilir?<\/p>\n<p>A) maliyy\u0259 orqanlar\u0131n\u0131n<\/p>\n<p>B) vergi v\u0259 maliyy\u0259 orqanlar\u0131n\u0131n<\/p>\n<p>C) d\u00f6vl\u0259t x\u0259zin\u0259darl\u0131q v\u0259 statistika orqanlar\u0131n\u0131n<\/p>\n<p>D) vergi orqan\u0131n\u0131n<\/p>\n<p>#391<\/p>\n<p>A\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259n hallardan hans\u0131 biri olduqda, yuxar\u0131 vergi orqan\u0131n\u0131n \u0259sasland\u0131r\u0131lm\u0131\u015f q\u0259rar\u0131na \u0259sas\u0259n s\u0259yyar vergi yoxlamas\u0131n\u0131n n\u0259tic\u0259l\u0259ri \u00fczr\u0259 akt\u0131n t\u0259rtibi m\u00fcdd\u0259ti 30 g\u00fcnd\u0259n \u00e7ox olmayan m\u00fcdd\u0259t\u0259 uzad\u0131la bil\u0259r?<\/p>\n<p>A) s\u0259yyar vergi yoxlamas\u0131 il\u0259 \u0259laq\u0259dar vergi orqanlar\u0131 t\u0259r\u0259find\u0259n g\u00f6nd\u0259ril\u0259n sor\u011fulara cavablar\u0131n al\u0131nma m\u00fcdd\u0259tl\u0259ri cavab g\u00f6nd\u0259r\u0259n t\u0259r\u0259find\u0259n pozulduqda<\/p>\n<p>B) yoxlama \u00fc\u00e7\u00fcn z\u0259ruri olan s\u0259n\u0259dl\u0259r vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n t\u0259qdim edilm\u0259dikd\u0259<\/p>\n<p>C) s\u0259yyar vergi yoxlamas\u0131n\u0131n ke\u00e7irilm\u0259si zaman\u0131 apar\u0131lan inventarizasiyan\u0131n ke\u00e7irilm\u0259si m\u00fcdd\u0259ti uzad\u0131ld\u0131qda<\/p>\n<p>D) s\u0259yyar vergi yoxlamas\u0131 zaman\u0131 vergi yoxlamas\u0131n\u0131 aparan v\u0259zif\u0259li \u015f\u0259xsl\u0259r x\u0259st\u0259l\u0259ndikd\u0259<\/p>\n<p>#392<\/p>\n<p>N\u00f6vb\u0259ti s\u0259yyar vergi yoxlamas\u0131 ne\u00e7\u0259 g\u00fcnd\u0259n art\u0131q davam ed\u0259 bilm\u0259z?<\/p>\n<p>A) 31 g\u00fcn<\/p>\n<p>B) 20 g\u00fcn<\/p>\n<p>C) m\u0259hdudiyy\u0259t yoxdur<\/p>\n<p>D) 30 g\u00fcn<\/p>\n<p>#393<\/p>\n<p>Vergi \u00f6d\u0259yicisind\u0259 n\u00f6vb\u0259ti s\u0259yyar vergi yoxlamas\u0131n\u0131n ke\u00e7irilm\u0259si bar\u0259d\u0259 bildiri\u015fd\u0259 hans\u0131 m\u0259lumatlar \u0259ks etdirilir?<\/p>\n<p>A) yaln\u0131z vergi yoxlamas\u0131n\u0131n \u0259sas\u0131 v\u0259 tarixi<\/p>\n<p>B) vergi yoxlamas\u0131n\u0131n \u0259sas\u0131 v\u0259 tarixi, habel\u0259 vergi \u00f6d\u0259yicisinin v\u0259 vergi orqanlar\u0131n\u0131n h\u00fcquq v\u0259 v\u0259zif\u0259l\u0259ri<\/p>\n<p>C) yaln\u0131z vergi yoxlamas\u0131n\u0131n ke\u00e7irilm\u0259si tarixi v\u0259 vergi \u00f6d\u0259yicisinin h\u00fcquq v\u0259 v\u0259zif\u0259l\u0259ri<\/p>\n<p>D) yaln\u0131z vergi yoxlamas\u0131n\u0131n ke\u00e7irilm\u0259si tarixi v\u0259 vergi orqan\u0131n\u0131n h\u00fcquq v\u0259 v\u0259zif\u0259l\u0259ri<\/p>\n<p>#394<\/p>\n<p>M\u00fcst\u0259sna hallarda yuxar\u0131 vergi orqan\u0131n\u0131n q\u0259rar\u0131na \u0259sas\u0259n s\u0259yyar vergi yoxlamas\u0131n\u0131n ke\u00e7irilm\u0259si m\u00fcdd\u0259ti ne\u00e7\u0259 g\u00fcn\u0259 q\u0259d\u0259r art\u0131r\u0131la bil\u0259r?<\/p>\n<p>A) 60 g\u00fcn\u0259d\u0259k<\/p>\n<p>B) 30 g\u00fcn\u0259d\u0259k<\/p>\n<p>C) 31 g\u00fcn\u0259d\u0259k<\/p>\n<p>D) 90 g\u00fcn\u0259 q\u0259d\u0259r<\/p>\n<p>#395<\/p>\n<p>Yuxar\u0131 vergi orqan\u0131n\u0131n \u0259sasland\u0131r\u0131lm\u0131\u015f q\u0259rar\u0131na \u0259sas\u0259n m\u00fc\u0259yy\u0259n hallarda s\u0259yyar vergi yoxlamas\u0131n\u0131n n\u0259tic\u0259l\u0259ri \u00fczr\u0259 akt\u0131n t\u0259rtibi m\u00fcdd\u0259ti ne\u00e7\u0259 g\u00fcnd\u0259n \u00e7ox olmayan m\u00fcdd\u0259td\u0259 uzad\u0131la bil\u0259r?<\/p>\n<p>A) 60 g\u00fcnd\u0259n<\/p>\n<p>B) 30 g\u00fcnd\u0259n<\/p>\n<p>C) 20 g\u00fcnd\u0259n<\/p>\n<p>D) 15 g\u00fcnd\u0259n<\/p>\n<p>#396<\/p>\n<p>N\u00f6vb\u0259ti s\u0259yyar vergi yoxlamas\u0131 ke\u00e7iril\u0259rk\u0259n vergi \u00f6d\u0259yicisin\u0259 g\u00f6nd\u0259ril\u0259n bildiri\u015fd\u0259 n\u0259l\u0259r g\u00f6st\u0259rilm\u0259lidir?<\/p>\n<p>1. vergi \u00f6d\u0259yicisinin h\u00fcquq v\u0259 v\u0259zif\u0259l\u0259ri<\/p>\n<p>2. vergi orqan\u0131n\u0131n h\u00fcquq v\u0259 v\u0259zif\u0259l\u0259ri<\/p>\n<p>3. vergi \u00f6d\u0259yicisinin h\u00fcquqi \u00fcnvan\u0131 v\u0259 t\u0259sis\u00e7il\u0259ri<\/p>\n<p>4. vergi yoxlamas\u0131n\u0131n \u0259sas\u0131 v\u0259 tarixi<\/p>\n<p>5. vergi \u00f6d\u0259yicisinin obyektl\u0259rinin say\u0131 v\u0259 hans\u0131 n\u00f6v vergil\u0259rin \u00f6d\u0259yicisi olmas\u0131<\/p>\n<p>A) 1, 2, 3 B) 1, 2, 4 C) 3, 4, 5 D) 2, 3, 5<\/p>\n<p>#397<\/p>\n<p>A\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259n hans\u0131 hallarda yuxar\u0131 vergi orqan\u0131n\u0131n \u0259sasland\u0131r\u0131lm\u0131\u015f q\u0259rar\u0131na \u0259sas\u0259n s\u0259yyar vergi yoxlamas\u0131n\u0131n n\u0259tic\u0259l\u0259ri \u00fczr\u0259 akt\u0131n t\u0259rtibi m\u00fcdd\u0259ti 30 g\u00fcnd\u0259n \u00e7ox olmayan m\u00fcdd\u0259td\u0259 uzad\u0131la bil\u0259r:<\/p>\n<p>1. yoxlama \u00fc\u00e7\u00fcn z\u0259ruri olan s\u0259n\u0259dl\u0259r vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n t\u0259qdim olunmad\u0131qda<\/p>\n<p>2. n\u00fcmun\u0259 kimi g\u00f6t\u00fcr\u00fcl\u0259n \u0259\u015fyalar\u0131n t\u0259dqiqi, s\u0259yyar vergi yoxlamas\u0131 zaman\u0131 ekspertizan\u0131n ke\u00e7irilm\u0259si v\u0259 ya m\u00fct\u0259x\u0259ssis t\u0259r\u0259find\u0259n r\u0259y verilm\u0259 \u00fc\u00e7\u00fcn m\u00fcxt\u0259lif bilik sah\u0259l\u0259rind\u0259n istifad\u0259 etm\u0259kl\u0259 apar\u0131ld\u0131qda<\/p>\n<p>3. s\u0259yyar vergi yoxlamas\u0131 il\u0259 \u0259laq\u0259dar vergi orqanlar\u0131 t\u0259r\u0259find\u0259n g\u00f6nd\u0259ril\u0259n sor\u011fulara cavablar\u0131n al\u0131nma m\u00fcdd\u0259tl\u0259ri cavab g\u00f6nd\u0259r\u0259n \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n pozulduqda<\/p>\n<p>4. s\u0259yyar vergi yoxlamas\u0131 ke\u00e7iril\u0259n zaman apar\u0131lan inventarizasiyan\u0131n m\u00fcdd\u0259ti uzad\u0131ld\u0131qda<\/p>\n<p>A) 1, 3 B) 2, 4, C) 2, 3 D) 1, 4<\/p>\n<p>398. Vergi \u00f6d\u0259yicisi hans\u0131 hallarda n\u00f6vb\u0259d\u0259nk\u0259nar s\u0259yyar vergi yoxlamas\u0131n\u0131n ke\u00e7irilm\u0259sini t\u0259l\u0259b ed\u0259 bil\u0259r?<\/p>\n<p>A) he\u00e7 bir halda bu m\u00fcmk\u00fcn deyildir<\/p>\n<p>B) h\u0259r hans\u0131 bir \u0259sas olub-olmadan ist\u0259nil\u0259n halda<\/p>\n<p>C) yuxar\u0131 vergi orqan\u0131n\u0131n xahi\u015fi v\u0259 vergi \u00f6d\u0259yicisinin m\u00fcraci\u0259ti olduqda<\/p>\n<p>D) vergi \u00f6d\u0259yicisi vergi yoxlamas\u0131n\u0131n n\u0259tic\u0259si il\u0259 raz\u0131la\u015fmad\u0131qda<\/p>\n<p>399<\/p>\n<p>Vergi yoxlamas\u0131n\u0131n n\u0259tic\u0259l\u0259ri il\u0259 raz\u0131la\u015fmayan vergi \u00f6d\u0259yicil\u0259rinin t\u0259l\u0259bi \u0259sas\u0131nda ke\u00e7iril\u0259n n\u00f6vb\u0259d\u0259nk\u0259nar vergi yoxlamas\u0131 vergi orqan\u0131n\u0131n \u0259vv\u0259lki yoxlaman\u0131 ke\u00e7ir\u0259n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri t\u0259r\u0259find\u0259n ke\u00e7iril\u0259 bil\u0259rmi?<\/p>\n<p>A) b\u00fct\u00fcn hallarda ke\u00e7iril\u0259 apar\u0131la bil\u0259r<\/p>\n<p>B) m\u00fcst\u0259sna hallarda ke\u00e7iril\u0259 bil\u0259r<\/p>\n<p>C) he\u00e7 bir halda ke\u00e7iril\u0259 bilm\u0259z<\/p>\n<p>D) yaln\u0131z yuxar\u0131 vergi orqan\u0131n\u0131n \u0259sasland\u0131r\u0131lm\u0131\u015f q\u0259rar\u0131 \u0259sas\u0131nda ke\u00e7iril\u0259 bil\u0259r<\/p>\n<p>400<\/p>\n<p>N\u00f6vb\u0259d\u0259nk\u0259nar s\u0259yyar vergi yoxlamas\u0131 ke\u00e7irildikd\u0259, vergi orqan\u0131 t\u0259r\u0259find\u0259n vergi \u00f6d\u0259yicisin\u0259 vergi yoxlamas\u0131n\u0131n ba\u015flanmas\u0131ndan az\u0131 ne\u00e7\u0259 g\u00fcn \u0259vv\u0259l yaz\u0131l\u0131 bildiri\u015f g\u00f6nd\u0259rilir?<\/p>\n<p>A) 10 g\u00fcn<\/p>\n<p>B) 15 g\u00fcn<\/p>\n<p>C) bildiri\u015f g\u00f6nd\u0259rilmir<\/p>\n<p>D) 5 g\u00fcn<\/p>\n<p>#401<\/p>\n<p>N\u00f6vb\u0259d\u0259nk\u0259nar s\u0259yyar vergi yoxlamas\u0131 vergi orqanlar\u0131 t\u0259r\u0259find\u0259n a\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259n hans\u0131 hallarda ke\u00e7iril\u0259 bil\u0259r:<\/p>\n<p>1. verginin hesablanmas\u0131 v\u0259 \u00f6d\u0259nilm\u0259si \u00fc\u00e7\u00fcn z\u0259ruri olan vergi hesabat\u0131 s\u0259n\u0259dl\u0259ri m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259 v\u0259 bu bar\u0259d\u0259 vergi orqan\u0131n\u0131n x\u0259b\u0259rdarl\u0131\u011f\u0131ndan sonra da t\u0259qdim edilm\u0259dikd\u0259;<\/p>\n<p>2. dig\u0259r vergi \u00f6d\u0259yicil\u0259rind\u0259n daxil olmu\u015f anonim m\u0259lumatlar olduqda<\/p>\n<p>3. vergi yoxlamas\u0131n\u0131n n\u0259tic\u0259l\u0259ri \u00fczr\u0259 t\u0259rtib edilmi\u015f aktda d\u00fcr\u00fcst olmayan v\u0259 (v\u0259 ya) t\u0259hrif olunmu\u015f m\u0259lumatlar a\u015fkar edildikd\u0259.<\/p>\n<p>4. \u018fDV \u00fczr\u0259 art\u0131q \u00f6d\u0259nilmi\u015f vergi, faiz v\u0259 maliyy\u0259 sanksiyas\u0131 dig\u0259r vergil\u0259rin, faizl\u0259rin v\u0259 maliyy\u0259 sanksiyalar\u0131n\u0131n \u00f6d\u0259nilm\u0259si hesab\u0131na v\u0259 ya sonrak\u0131 \u00f6hd\u0259likl\u0259r \u00fczr\u0259 \u00f6d\u0259m\u0259l\u0259rin hesab\u0131na aid edildikd\u0259<\/p>\n<p>5. vergi \u00f6d\u0259yicisi \u00f6d\u0259nilm\u0259li olan vergi m\u0259bl\u0259\u011fl\u0259rini vaxt\u0131nda v\u0259 tam \u00f6d\u0259m\u0259dikd\u0259<\/p>\n<p>A) 1, 2, 3 B) 1, 3, 4 C) 2, 4, 5 D) 1, 3, 5<\/p>\n<p>#402<\/p>\n<p>A\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259n hallardan hans\u0131lar vergi orqanlar\u0131 t\u0259r\u0259find\u0259n n\u00f6vb\u0259d\u0259nk\u0259nar s\u0259yyar vergi yoxlamas\u0131n\u0131n ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn \u0259sas ola bil\u0259r?<\/p>\n<p>1. vergi n\u0259zar\u0259tinin h\u0259yata ke\u00e7irilm\u0259si v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n t\u0259r\u0259fdar \u00e7\u0131xd\u0131\u011f\u0131 beyn\u0259lxalq m\u00fcqavil\u0259l\u0259r\u0259 \u0259sas\u0259n daxil olmu\u015f sor\u011fular\u0131n icras\u0131 il\u0259 ba\u011fl\u0131 z\u0259ruri olan s\u0259n\u0259dl\u0259rin v\u0259 ya onlar\u0131n laz\u0131mi qaydada t\u0259sdiq edilmi\u015f sur\u0259tl\u0259rinin vergi orqan\u0131n\u0131n m\u00fcraci\u0259tin\u0259 \u0259sas\u0259n vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n 20 g\u00fcn m\u00fcdd\u0259tind\u0259 t\u0259qdim edilm\u0259m\u0259si v\u0259 yaxud t\u0259hrif olunmu\u015f m\u0259lumatlar\u0131n t\u0259qdim edilm\u0259si<\/p>\n<p>2. verginin hesablanmas\u0131 v\u0259 \u00f6d\u0259nilm\u0259si \u00fc\u00e7\u00fcn z\u0259ruri olan vergi hesabat\u0131 s\u0259n\u0259dl\u0259ri m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259 v\u0259 bu bar\u0259d\u0259 vergi orqan\u0131n\u0131n x\u0259b\u0259rdarl\u0131\u011f\u0131ndan sonra da t\u0259qdim edilm\u0259m\u0259si<\/p>\n<p>3. art\u0131q \u00f6d\u0259nilmi\u015f vergil\u0259rin, faizl\u0259rin v\u0259 maliyy\u0259 sanksiyalar\u0131n\u0131n qaytar\u0131lmas\u0131 bar\u0259d\u0259 vergi \u00f6d\u0259yicisinin \u0259riz\u0259sinin daxil olmas\u0131<\/p>\n<p>4. vergi n\u0259zar\u0259tinin h\u0259yata ke\u00e7irilm\u0259si v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n t\u0259r\u0259fdar \u00e7\u0131xd\u0131\u011f\u0131 beyn\u0259lxalq m\u00fcqavil\u0259l\u0259r\u0259 \u0259sas\u0259n daxil olmu\u015f sor\u011fular\u0131n icras\u0131 il\u0259 ba\u011fl\u0131 z\u0259ruri olan s\u0259n\u0259dl\u0259rin v\u0259 ya onlar\u0131n laz\u0131mi qaydada t\u0259sdiq edilmi\u015f sur\u0259tl\u0259rinin vergi orqan\u0131n\u0131n m\u00fcraci\u0259tin\u0259 \u0259sas\u0259n vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n 10 i\u015f g\u00fcn m\u00fcdd\u0259tind\u0259 t\u0259qdim edilm\u0259m\u0259si<\/p>\n<p>5. vergi \u00f6d\u0259yicisind\u0259 3 il \u0259rzind\u0259 s\u0259yyar vergi yoxlamas\u0131 ke\u00e7irilm\u0259diyi halda<\/p>\n<p>A) 1; 4; 5 B) 3; 4; 5 C) 2; 3; 4 D) 1; 2; 3<\/p>\n<p>#403<\/p>\n<p>N\u00f6vb\u0259d\u0259nk\u0259nar s\u0259yyar vergi yoxlamas\u0131 vergi orqanlar\u0131 t\u0259r\u0259find\u0259n hans\u0131 hallarda ke\u00e7iril\u0259 bil\u0259r:<\/p>\n<p>1. art\u0131q \u00f6d\u0259nilmi\u015f vergil\u0259rin, faizl\u0259rin v\u0259 maliyy\u0259 sanksiyalar\u0131n\u0131n qaytar\u0131lmas\u0131 bar\u0259d\u0259 vergi \u00f6d\u0259yicisinin \u0259riz\u0259si daxil olduqda;<\/p>\n<p>2. vergi orqan\u0131n\u0131n \u0259ld\u0259 etdiyi m\u0259nb\u0259yi b\u0259lli olan h\u0259r hans\u0131 m\u0259lumat \u0259sas\u0131nda vergi \u00f6d\u0259yicisinin<\/p>\n<p>g\u0259lirl\u0259rinin v\u0259 ya vergitutma obyektinin gizl\u0259dilm\u0259sinin (azald\u0131lmas\u0131n\u0131n) \u0259lam\u0259tl\u0259ri mu\u0259yy\u0259n edildikd\u0259<\/p>\n<p>3. cinay\u0259t prosessual qanunvericiliyin\u0259 uy\u011fun olaraq m\u0259hk\u0259m\u0259nin v\u0259 ya h\u00fcquq-m\u00fchafiz\u0259 orqanlar\u0131n\u0131n vergi yoxlamalar\u0131n\u0131n ke\u00e7irilm\u0259si bar\u0259d\u0259 m\u00fcvafiq q\u0259rar\u0131 olduqda<\/p>\n<p>4. vergi \u00f6d\u0259yicisinin banklarda v\u0259 dig\u0259r kredit t\u0259\u015fkilatlar\u0131ndak\u0131 hesablar\u0131na s\u0259r\u0259ncam verildikd\u0259n sonra da vergi \u00f6hd\u0259liyi yerin\u0259 yetirilm\u0259dikd\u0259<\/p>\n<p>5. vergi \u00f6d\u0259yicisinin \u0259mlak\u0131n\u0131 siyah\u0131ya ald\u0131qdan sonra da \u00f6d\u0259nilm\u0259li olan vergil\u0259r \u00f6d\u0259nilm\u0259dikd\u0259<\/p>\n<p>A) 1, 2, 3 B) 1, 3, 5 C) 2, 4, 5 D) 1, 3, 4<\/p>\n<p>404<\/p>\n<p>N\u00f6vb\u0259ti s\u0259yyar vergi yoxlamas\u0131 ild\u0259 ne\u00e7\u0259 d\u0259f\u0259d\u0259n \u00e7ox olmayaraq ke\u00e7irilir?<\/p>\n<p>A) 1 d\u0259f\u0259d\u0259n<\/p>\n<p>B) 3 d\u0259f\u0259d\u0259n<\/p>\n<p>C) 2 d\u0259f\u0259d\u0259n<\/p>\n<p>D) 2 ild\u0259n bir<\/p>\n<p>#405<\/p>\n<p>N\u00f6vb\u0259d\u0259nk\u0259nar s\u0259yyar vergi yoxlamas\u0131 vergi orqanlar\u0131 t\u0259r\u0259find\u0259n a\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259n hans\u0131 hallarda ke\u00e7iril\u0259 bil\u0259r?<\/p>\n<p>1. bir ne\u00e7\u0259 t\u0259sis\u00e7isi olan h\u00fcquqi \u015f\u0259xsin t\u0259sis\u00e7il\u0259rind\u0259n biri v\u0259fat etdikd\u0259<\/p>\n<p>2. \u018fDV \u00fczr\u0259 art\u0131q \u00f6d\u0259nilmi\u015f vergi, faiz v\u0259 maliyy\u0259 sanksiyas\u0131 dig\u0259r vergil\u0259rin, faizl\u0259rin v\u0259 maliyy\u0259 sanksiyalar\u0131n\u0131n \u00f6d\u0259nilm\u0259si hesab\u0131na v\u0259 ya sonrak\u0131 \u00f6hd\u0259likl\u0259r \u00fczr\u0259 \u00f6d\u0259m\u0259l\u0259rin hesab\u0131na aid edildikd\u0259. Bu halda n\u00f6vb\u0259d\u0259nk\u0259nar vergi yoxlamas\u0131 yaln\u0131z vergi \u00f6d\u0259yicisinin \u018fDV-y\u0259 c\u0259lb edil\u0259n \u0259m\u0259liyyatlar\u0131 \u00fczr\u0259 apar\u0131la bil\u0259r;<\/p>\n<p>3. \u00abM\u00fcflisl\u0259\u015fm\u0259 v\u0259 \u0130flas haqq\u0131nda\u00bb Qanuna \u0259sas\u0259n m\u00fc\u0259ssis\u0259 m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 il\u0259 m\u00fcflis elan etdikd\u0259;<\/p>\n<p>4. vergi orqan\u0131n\u0131n \u0259ld\u0259 etdiyi m\u0259nb\u0259yi b\u0259lli olan h\u0259r hans\u0131 m\u0259lumat \u0259sas\u0131nda vergi \u00f6d\u0259yicisinin g\u0259lirl\u0259rinin v\u0259 ya vergitutma obyektinin gizl\u0259dilm\u0259sinin (azald\u0131lmas\u0131n\u0131n) \u0259lam\u0259tl\u0259ri mu\u0259yy\u0259n edildikd\u0259;<\/p>\n<p>5. vergi \u00f6d\u0259yicisi olan h\u00fcquqi \u015f\u0259xsin l\u0259\u011fv edilm\u0259si, yenid\u0259n t\u0259\u015fkil edilm\u0259si v\u0259 ya fiziki \u015f\u0259xsin h\u00fcquqi \u015f\u0259xs yaratmadan sahibkarl\u0131q f\u0259aliyy\u0259tin\u0259 xitam verilm\u0259si bar\u0259d\u0259 m\u00fcraci\u0259ti olduqda.<\/p>\n<p>A) 1; 2; 3 B) 2; 3; 5 C) 1; 3; 4 D) 2; 4; 5<\/p>\n<p>#406<\/p>\n<p>N\u00f6vb\u0259d\u0259nk\u0259nar s\u0259yyar vergi yoxlamas\u0131 vergi orqanlar\u0131 t\u0259r\u0259find\u0259n a\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259n hans\u0131 hallarda ke\u00e7iril\u0259 bil\u0259r?<\/p>\n<p>1. vergi yoxlamas\u0131n\u0131n n\u0259tic\u0259l\u0259ri \u00fczr\u0259 t\u0259rtib edilmi\u015f aktda d\u00fcr\u00fcst olmayan v\u0259 [v\u0259 ya] t\u0259hrif olunmu\u015f m\u0259lumatlar a\u015fkar edildikd\u0259;<\/p>\n<p>2. \u018fDV \u00fczr\u0259 art\u0131q \u00f6d\u0259nilmi\u015f vergi, faiz v\u0259 maliyy\u0259 sanksiyas\u0131 dig\u0259r vergil\u0259rin, faizl\u0259rin v\u0259 maliyy\u0259 sanksiyalar\u0131n\u0131n \u00f6d\u0259nilm\u0259si hesab\u0131na v\u0259 ya sonrak\u0131 \u00f6hd\u0259likl\u0259r \u00fczr\u0259 \u00f6d\u0259m\u0259l\u0259rin hesab\u0131na aid edildikd\u0259. [Bu halda n\u00f6vb\u0259d\u0259nk\u0259nar vergi yoxlamas\u0131 yaln\u0131z vergi \u00f6d\u0259yicisinin \u018fDV-y\u0259 c\u0259lb edil\u0259n \u0259m\u0259liyyatlar\u0131 \u00fczr\u0259 apar\u0131la bil\u0259r];<\/p>\n<p>3. vergi \u00f6d\u0259yicisi olan h\u00fcquqi \u015f\u0259xsin l\u0259\u011fv edilm\u0259si, yenid\u0259n t\u0259\u015fkil edilm\u0259si v\u0259 ya fiziki \u015f\u0259xsin h\u00fcquqi \u015f\u0259xs yaratmadan sahibkarl\u0131q f\u0259aliyy\u0259tin\u0259 xitam verilm\u0259si bar\u0259d\u0259 m\u00fcraci\u0259ti olduqda.<\/p>\n<p>4. Vergi \u00f6d\u0259yicisind\u0259 3 il \u0259rzind\u0259 s\u0259yyar vergi yoxlamas\u0131 ke\u00e7irilm\u0259diyi halda;<\/p>\n<p>A) 1; 3; 4 B) 1; 2; 3 C) 1; 2; 4 D) 2; 3; 4<\/p>\n<p>#407<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 g\u00fcn\u00fcn hans\u0131 vaxt\u0131nda h\u0259yata ke\u00e7irilir?<\/p>\n<p>A) i\u015f g\u00fcn\u00fc v\u0259 vergi \u00f6d\u0259yicisinin i\u015f vaxt\u0131 \u0259rzind\u0259<\/p>\n<p>B) yaln\u0131z i\u015f g\u00fcn\u00fc \u0259rzind\u0259<\/p>\n<p>C) yaln\u0131z vergi \u00f6d\u0259yicisinin i\u015f vaxt\u0131 \u0259rzind\u0259<\/p>\n<p>D) g\u00fcn\u00fcn ist\u0259nil\u0259n vaxt\u0131<\/p>\n<p>#408<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 zaman\u0131 inventarizasiya hans\u0131 orqan\u0131n \u0259sasland\u0131r\u0131lm\u0131\u015f q\u0259rar\u0131 il\u0259 apar\u0131l\u0131r?<\/p>\n<p>A) m\u0259hk\u0259m\u0259nin<\/p>\n<p>B) prokurorlu\u011fun<\/p>\n<p>C) vergi orqan\u0131n\u0131n<\/p>\n<p>D) maliyy\u0259 orqan\u0131n\u0131n<\/p>\n<p>#409<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 zaman\u0131 inventarizasiya a\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259n hans\u0131 hallarda apar\u0131l\u0131r?<\/p>\n<p>1. vergi \u00f6d\u0259yicisinin sahibliyind\u0259 olan mallar\u0131n miqdar\u0131 b\u00f6y\u00fck h\u0259cmd\u0259 olduqda<\/p>\n<p>2. vergi \u00f6d\u0259yicisinin sahibliyind\u0259 olan mallar\u0131n al\u0131\u015f s\u0259n\u0259dl\u0259ri olmad\u0131qda v\u0259 ya bu mallar\u0131n fiziki \u015f\u0259xsl\u0259rd\u0259n al\u0131nmas\u0131 m\u00fc\u0259yy\u0259n edildikd\u0259<\/p>\n<p>3. vergi \u00f6d\u0259yicisind\u0259 vergi yoxlamas\u0131 zaman\u0131 vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n bil\u0259r\u0259kd\u0259n hesabat s\u0259n\u0259dl\u0259rinin apar\u0131lmamas\u0131 a\u015fkar edildikd\u0259<\/p>\n<p>4. vergi \u00f6d\u0259yicisind\u0259 sonuncu vergi yoxlamas\u0131 zaman\u0131 vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydalara uy\u011fun olaraq hesabat s\u0259n\u0259dl\u0259rinin apar\u0131lmamas\u0131 a\u015fkar edildikd\u0259 v\u0259 bununla \u0259laq\u0259dar vergi orqan\u0131n\u0131n x\u0259b\u0259rdarl\u0131\u011f\u0131ndan sonra yol verilmi\u015f d\u0259qiqsizlikl\u0259r aradan qald\u0131r\u0131lmad\u0131qda v\u0259 hesabat m\u00fc\u0259yy\u0259n edilmi\u015f qaydalara uy\u011fun olaraq apar\u0131lmad\u0131qda<\/p>\n<p>5. vergi \u00f6d\u0259yicisind\u0259 s\u0259yyar vergi yoxlamas\u0131 zaman\u0131 aksiz markalar\u0131 il\u0259 markalanmal\u0131 olan, ancaq markalanmam\u0131\u015f, m\u0259cburi ni\u015fanlama il\u0259 ni\u015fanlanmal\u0131 olan, ancaq ni\u015fanlanmam\u0131\u015f mallar,mallar a\u015fkar edildikd\u0259<\/p>\n<p>A) 1, 2, 3 B) 2, 4, 5 C) 1, 3, 5 D) 3, 4, 5<\/p>\n<p>410<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 zaman\u0131 inventarizasiya a\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259n hans\u0131 hallarda apar\u0131l\u0131r?<\/p>\n<p>1. vergi \u00f6d\u0259yicisinin sahibliyind\u0259 olan mallar\u0131n miqdar\u0131 b\u00f6y\u00fck h\u0259cmd\u0259 olduqda<\/p>\n<p>2. vergi \u00f6d\u0259yicisinin sahibliyind\u0259 olan mallar\u0131n al\u0131\u015f s\u0259n\u0259dl\u0259ri olmad\u0131qda v\u0259 ya bu mallar\u0131n fiziki \u015f\u0259xsl\u0259rd\u0259n al\u0131nmas\u0131 m\u00fc\u0259yy\u0259n edildikd\u0259<\/p>\n<p>3. vergi \u00f6d\u0259yicisind\u0259 vergi yoxlamas\u0131 zaman\u0131 vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n bil\u0259r\u0259kd\u0259n hesabat s\u0259n\u0259dl\u0259rinin apar\u0131lmamas\u0131 a\u015fkar edildikd\u0259<\/p>\n<p>4. vergi od\u0259yicisind\u0259 \u0259mlak vergisinin hesablanmas\u0131n\u0131n v\u0259 od\u0259nilm\u0259sinin duzgunluyu yoxlan\u0131ld\u0131qda<\/p>\n<p>5. vergi \u00f6d\u0259yicisind\u0259 s\u0259yyar vergi yoxlamas\u0131 zaman\u0131 aksiz markalar\u0131 il\u0259 markalanmal\u0131 olan, ancaq markalanmam\u0131\u015f, m\u0259cburi ni\u015fanlama il\u0259 ni\u015fanlanmal\u0131 olan, ancaq ni\u015fanlanmam\u0131\u015f mallar a\u015fkar edildikd\u0259<\/p>\n<p>A) 1, 2, 3 B) 2, 4, 5 C) 1, 3, 5 D) 3, 4, 5<\/p>\n<p>#411<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 zaman\u0131 inventarizasiyan\u0131n apar\u0131lmas\u0131 qaydalar\u0131 hans\u0131 orqan t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015fdir?<\/p>\n<p>A) Milli M\u0259clis<\/p>\n<p>B) Nazirl\u0259r Kabineti<\/p>\n<p>C) Vergil\u0259r Nazirliyi<\/p>\n<p>D) \u0130qtisadi \u0130nki\u015faf Nazirliyi<\/p>\n<p>412<\/p>\n<p>Yoxlama bar\u0259d\u0259 q\u0259rar q\u0259bul etmi\u015f vergi orqan\u0131n\u0131n \u0259sasland\u0131r\u0131lm\u0131\u015f q\u0259rar\u0131na \u0259sas\u0259n n\u00f6vb\u0259ti v\u0259 ya n\u00f6vb\u0259d\u0259nk\u0259nar s\u0259yyar vergi yoxlamas\u0131 ne\u00e7\u0259 aydan \u00e7ox olmamaqla dayand\u0131r\u0131l\u0131r (t\u0259xir\u0259 sal\u0131n\u0131r)?<\/p>\n<ol>\n<li>1 aydan \u00e7ox olmamaqla<\/li>\n<li>3 aydan \u00e7ox olmamaqla<\/li>\n<li>6 aydan \u00e7ox olmamaqla<\/li>\n<li>9 aydan \u00e7ox olmamaqla<\/li>\n<\/ol>\n<p>413<\/p>\n<p>Yoxlama bar\u0259d\u0259 q\u0259rar q\u0259bul etmi\u015f vergi orqan\u0131n\u0131n \u0259sasland\u0131r\u0131lm\u0131\u015f q\u0259rar\u0131na \u0259sas\u0259n n\u00f6vb\u0259ti v\u0259 ya n\u00f6vb\u0259d\u0259nk\u0259nar s\u0259yyar vergi yoxlamas\u0131 a\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259n hans\u0131 hallarda v\u0259 m\u00fcdd\u0259tl\u0259rd\u0259 dayand\u0131r\u0131l\u0131r (t\u0259xir\u0259 sal\u0131n\u0131r):<\/p>\n<p>1. vergi \u00f6d\u0259yicisind\u0259 apar\u0131lan s\u0259yyar vergi yoxlamas\u0131 zaman\u0131 \u015f\u0259xs vergi orqan\u0131nda qeydiyyatda olan \u00fcnvanlarda olmad\u0131qda v\u0259 ya \u015f\u0259xsin oldu\u011fu yerin m\u00fc\u0259yy\u0259n edilm\u0259si v\u0259 dig\u0259r s\u0259b\u0259bl\u0259rd\u0259n tap\u0131lmas\u0131 m\u00fcmk\u00fcn olmad\u0131qda &#8211; h\u0259min \u015f\u0259xsin oldu\u011fu yer m\u00fc\u0259yy\u0259n olunana q\u0259d\u0259r;<\/p>\n<p>2. vergi orqan\u0131n\u0131n yoxlaman\u0131 aparan i\u015f\u00e7isinin t\u0259\u015f\u0259bb\u00fcs\u00fc il\u0259 ist\u0259diyi vaxt \u2013 r\u0259hb\u0259rin q\u0259rar\u0131n\u0131n q\u00fcvv\u0259d\u0259 olma m\u00fcdd\u0259tin\u0259d\u0259k<\/p>\n<p>3. s\u0259yyar vergi yoxlamas\u0131 apar\u0131lan vergi \u00f6d\u0259yicisinin r\u0259hb\u0259ri (onu \u0259v\u0259z ed\u0259n \u015f\u0259xs v\u0259 ya vergi v\u0259 ya maliyy\u0259 m\u0259s\u0259l\u0259l\u0259ri \u00fczr\u0259 m\u0259sul \u015f\u0259xs) v\u0259 ya f\u0259rdi sahibkar m\u00fcv\u0259qq\u0259ti olaraq \u0259m\u0259k qabiliyy\u0259tini itirdikd\u0259 &#8211; \u0259m\u0259k qabiliyy\u0259ti b\u0259rpa olunanad\u0259k;<\/p>\n<p>4. vergi orqan\u0131n\u0131n t\u0259\u015f\u0259bb\u00fcs\u00fc il\u0259 m\u00fct\u0259x\u0259ssis d\u0259v\u0259t edildikd\u0259 v\u0259 ya ekspertiza ke\u00e7irildikd\u0259 &#8211; m\u00fct\u0259x\u0259ssisin v\u0259 ya ekspertin r\u0259yi yoxlamaya t\u0259qdim edil\u0259n\u0259d\u0259k;<\/p>\n<p>5. s\u0259yyar vergi yoxlamas\u0131 apar\u0131lan vergi orqan\u0131n\u0131n r\u0259hb\u0259ri (onu \u0259v\u0259z ed\u0259n \u015f\u0259xs) v\u0259 ya vergi m\u00fcf\u0259tti\u015fi m\u00fcv\u0259qq\u0259ti olaraq \u0259m\u0259k qabiliyy\u0259tini itirdikd\u0259 &#8211; \u0259m\u0259k qabiliyy\u0259ti b\u0259rpa olunanad\u0259k<\/p>\n<ol>\n<li>1,2,3 B) 2, 3, 4 C) 1,3,4 D) 3,4,5<\/li>\n<\/ol>\n<p>414<\/p>\n<p>Yoxlama bar\u0259d\u0259 q\u0259rar q\u0259bul etmi\u015f vergi orqan\u0131n\u0131n \u0259sasland\u0131r\u0131lm\u0131\u015f q\u0259rar\u0131na \u0259sas\u0259n n\u00f6vb\u0259ti v\u0259 ya n\u00f6vb\u0259d\u0259nk\u0259nar s\u0259yyar vergi yoxlamas\u0131 a\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259n hans\u0131 hallarda v\u0259 m\u00fcdd\u0259tl\u0259rd\u0259 dayand\u0131r\u0131l\u0131r (t\u0259xir\u0259 sal\u0131n\u0131r):<\/p>\n<p>1. vergi \u00f6d\u0259yicisind\u0259 apar\u0131lan s\u0259yyar vergi yoxlamas\u0131 zaman\u0131 \u015f\u0259xs vergi orqan\u0131nda qeydiyyatda olan \u00fcnvanlarda olmad\u0131qda v\u0259 ya \u015f\u0259xsin oldu\u011fu yerin m\u00fc\u0259yy\u0259n edilm\u0259si v\u0259 dig\u0259r s\u0259b\u0259bl\u0259rd\u0259n tap\u0131lmas\u0131 m\u00fcmk\u00fcn olmad\u0131qda &#8211; h\u0259min \u015f\u0259xsin oldu\u011fu yer m\u00fc\u0259yy\u0259n olunana q\u0259d\u0259r;<\/p>\n<p>2. vergi orqan\u0131n\u0131n yoxlaman\u0131 aparan i\u015f\u00e7isinin t\u0259\u015f\u0259bb\u00fcs\u00fc il\u0259 ist\u0259diyi vaxt \u2013r\u0259hb\u0259rin q\u0259rar\u0131n\u0131n q\u00fcvv\u0259d\u0259 olma m\u00fcdd\u0259tin\u0259d\u0259k<\/p>\n<p>3. s\u0259yyar vergi yoxlamas\u0131n\u0131n obyektiv v\u0259 dol\u011fun ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn z\u0259ruri olan s\u0259n\u0259dl\u0259r, o c\u00fcml\u0259d\u0259n vergi orqan\u0131n\u0131n sor\u011fusuna cavab xarici \u00f6lk\u0259d\u0259n al\u0131nd\u0131qda -xarici \u00f6lk\u0259d\u0259n cavab al\u0131nanad\u0259k<\/p>\n<p>4. Vergi \u00f6d\u0259yicisinin s\u0259n\u0259dl\u0259ri v\u0259 \u0259\u015fyalar\u0131 verm\u0259diyi halda h\u0259min s\u0259n\u0259dl\u0259rin v\u0259 n\u00fcmun\u0259 kimi \u0259\u015fyalar\u0131n g\u00f6t\u00fcr\u00fclm\u0259si s\u0259yyar vergi yoxlamas\u0131n\u0131 bilavasit\u0259 h\u0259yata ke\u00e7ir\u0259n vergi orqan\u0131n\u0131n \u0259sasland\u0131r\u0131lm\u0131\u015f m\u00fcraci\u0259tin\u0259 \u0259sas\u0259n m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 il\u0259 h\u0259yata ke\u00e7irildikd\u0259 -m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 qanuni q\u00fcvv\u0259y\u0259 min\u0259n\u0259d\u0259k<\/p>\n<p>5. s\u0259yyar vergi yoxlamas\u0131 apar\u0131lan vergi orqan\u0131n\u0131n r\u0259hb\u0259ri (onu \u0259v\u0259z ed\u0259n \u015f\u0259xs v\u0259 ya vergi v\u0259 ya maliyy\u0259 m\u0259s\u0259l\u0259l\u0259ri \u00fczr\u0259 m\u0259sul \u015f\u0259xs) v\u0259 ya vergi m\u00fcf\u0259tti\u015fi m\u00fcv\u0259qq\u0259ti olaraq \u0259m\u0259k qabiliyy\u0259tini itirdikd\u0259 &#8211; \u0259m\u0259k qabiliyy\u0259ti b\u0259rpa olunanad\u0259k<\/p>\n<ol>\n<li>1,2,3 B) 2, 3, 4 C) 1,3,4 D) 3,4,5<\/li>\n<\/ol>\n<p>415. Elektron auditin apar\u0131lmas\u0131 qaydalar\u0131 hans\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilir<\/p>\n<ol>\n<li>Nazirl\u0259r Kabineti<\/li>\n<li>Vergil\u0259r Nazirliyi<\/li>\n<li>Maliyy\u0259 Nazirliyi<\/li>\n<\/ol>\n<p>D) \u0130qtisadiyyat Nazirliyi<\/p>\n<p>#416<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131n\u0131n n\u0259tic\u0259l\u0259ri hans\u0131 s\u0259n\u0259dl\u0259 r\u0259smil\u0259\u015fdirilir?<\/p>\n<p>A) vergi yoxlamas\u0131 akt\u0131 il\u0259<\/p>\n<p>B) aray\u0131\u015fla<\/p>\n<p>C) bildiri\u015fl\u0259<\/p>\n<p>D) r\u0259smil\u0259\u015fdirilmir<\/p>\n<p>#417<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 akt\u0131 kim t\u0259r\u0259find\u0259n t\u0259rtib edilir?<\/p>\n<p>A) vergi \u00f6d\u0259yicisinin v\u0259zif\u0259li \u015f\u0259xsl\u0259ri t\u0259r\u0259find\u0259n<\/p>\n<p>B) yoxlan\u0131lan vergi \u00f6d\u0259yicisinin r\u0259hb\u0259ri [onu \u0259v\u0259z ed\u0259n \u015f\u0259xs] v\u0259 ya f\u0259rdi sahibkar t\u0259r\u0259find\u0259n<\/p>\n<p>C) vergi yoxlamas\u0131nda i\u015ftirak ed\u0259n m\u00fct\u0259x\u0259ssis t\u0259r\u0259find\u0259n<\/p>\n<p>D) vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsi t\u0259r\u0259find\u0259n<\/p>\n<p>#418<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 akt\u0131nda a\u015fa\u011f\u0131dak\u0131 m\u0259lumatlardan hans\u0131lar g\u00f6st\u0259rilm\u0259lidir?<\/p>\n<p>1. a\u015fkar olunmu\u015f vergi qanunvericiliyinin pozulmas\u0131 hallar\u0131<\/p>\n<p>2. pozuntulara g\u00f6r\u0259 m\u0259suliyy\u0259ti n\u0259z\u0259rd\u0259 tutan qanunlar\u0131n konkret madd\u0259l\u0259ri<\/p>\n<p>3. yoxlama zaman\u0131 a\u015fkar olunmayan hallar\u0131n olma ehtimal\u0131<\/p>\n<p>4. vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n qanunlar\u0131n m\u0259nims\u0259nilm\u0259 d\u0259r\u0259c\u0259si<\/p>\n<p>5. qanunvericiliyin pozulmas\u0131 hallar\u0131n\u0131n olmamas\u0131<\/p>\n<p>A) 1, 2, 3 B) 2, 4, 5 C) 1, 2, 5 D) 2, 3, 4<\/p>\n<p>#419<\/p>\n<p>Vergi yoxlamas\u0131 akt\u0131n\u0131n formas\u0131 v\u0259 onun t\u0259rtib edilm\u0259sin\u0259 dair t\u0259l\u0259bl\u0259r hans\u0131 orqan t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015fdir?<\/p>\n<p>A) Maliyy\u0259 Nazirliyi<\/p>\n<p>B) Nazirl\u0259r Kabineti<\/p>\n<p>C) Vergil\u0259r Nazirliyi<\/p>\n<p>D) \u0130qtisadi \u0130nki\u015faf Nazirliyi<\/p>\n<p>#420<\/p>\n<p>Vergi yoxlamas\u0131 akt\u0131n\u0131n bir n\u00fcsx\u0259si vergi \u00f6d\u0259yicisin\u0259 [onun s\u0259lahiyy\u0259tli n\u00fcmay\u0259nd\u0259sin\u0259] verilm\u0259 tarixini t\u0259sdiq ed\u0259n \u00fcsulla akt\u0131n t\u0259rtib edildiyi tarixd\u0259n sonra ne\u00e7\u0259 g\u00fcnd\u0259n gec olmayaraq verilir v\u0259 ya g\u00f6nd\u0259rilir?<\/p>\n<p>A) 10 g\u00fcnd\u0259n<\/p>\n<p>B) 15 g\u00fcnd\u0259n<\/p>\n<p>C) m\u0259hdudiyy\u0259t qoyulmur<\/p>\n<p>D) 5 g\u00fcnd\u0259n<\/p>\n<p>#421<\/p>\n<p>Vergi yoxlamas\u0131 akt\u0131n\u0131n bir n\u00fcsx\u0259si vergi \u00f6d\u0259yicisin\u0259 hans\u0131 \u00fcsulla verilir v\u0259 ya g\u00f6nd\u0259rilir?<\/p>\n<p>A) yaln\u0131z vergi \u00f6d\u0259yicisin\u0259 \u015f\u0259xs\u0259n t\u0259qdim edilm\u0259 \u00fcsulu il\u0259<\/p>\n<p>B) yaln\u0131z sifari\u015fli bildiri\u015fli po\u00e7t vasit\u0259sil\u0259<\/p>\n<p>C) yaln\u0131z elektron da\u015f\u0131y\u0131c\u0131lar vasit\u0259sil\u0259<\/p>\n<p>D) verilm\u0259 tarixini t\u0259sdiq ed\u0259n ist\u0259nil\u0259n \u00fcsulla<\/p>\n<p>#422<\/p>\n<p>Vergi \u00f6d\u0259yicisi vergi yoxlamas\u0131 akt\u0131 il\u0259 v\u0259 ya onun h\u0259r hans\u0131 bir hiss\u0259si il\u0259 raz\u0131la\u015fmad\u0131qda, vergi yoxlamas\u0131 akt\u0131n\u0131n verilm\u0259si g\u00fcn\u00fcnd\u0259n ne\u00e7\u0259 g\u00fcn m\u00fcdd\u0259tind\u0259 m\u00fcvafiq vergi orqan\u0131na akt\u0131 imzalamamas\u0131n\u0131n s\u0259b\u0259bl\u0259rini izah ed\u0259, yaxud akta v\u0259 ya onun ayr\u0131-ayr\u0131 hiss\u0259l\u0259rin\u0259 \u00f6z etiraz\u0131n\u0131 yaz\u0131l\u0131 sur\u0259td\u0259 bildir\u0259 bil\u0259r?<\/p>\n<p>A) 10g\u00fcn<\/p>\n<p>B) 30 g\u00fcn<\/p>\n<p>C) 20 g\u00fcn<\/p>\n<p>D) 15 g\u00fcn<\/p>\n<p>#423<\/p>\n<p>Vergi \u00f6d\u0259yicisi vergi yoxlamas\u0131 akt\u0131 il\u0259 v\u0259 ya onun h\u0259r hans\u0131 bir hiss\u0259si il\u0259 raz\u0131la\u015fmad\u0131\u011f\u0131 halda hans\u0131 h\u00fcquqlar\u0131 vard\u0131r?<\/p>\n<p>A) vegi \u00f6d\u0259yicisi yoxlama akt\u0131n\u0131 imzalamamas\u0131 v\u0259 akta v\u0259 ya onun h\u0259r hans\u0131 bir hiss\u0259sin\u0259 etiraz etm\u0259si bar\u0259d\u0259 \u00f6z yaz\u0131l\u0131 izahat\u0131n\u0131 vergi orqan\u0131na t\u0259qdim ed\u0259 bil\u0259r<\/p>\n<p>B) vergi \u00f6d\u0259yicisi yoxlama akt\u0131n\u0131 imzalamamas\u0131 v\u0259 akta v\u0259 ya onun h\u0259r hans\u0131 bir hiss\u0259sin\u0259 etiraz etm\u0259si bar\u0259d\u0259 yaln\u0131z m\u00fcvafiq t\u0259sdiqedici s\u0259n\u0259dl\u0259ri vergi orqan\u0131na t\u0259qdim ed\u0259 bil\u0259r<\/p>\n<p>C) vergi \u00f6d\u0259yicisi yoxlama akt\u0131n\u0131 imzalamamas\u0131 v\u0259 akta v\u0259 ya onun h\u0259r hans\u0131 bir hiss\u0259sin\u0259 etiraz etm\u0259si bar\u0259d\u0259 \u00f6z yaz\u0131l\u0131 izahat\u0131na m\u00fcvafiq t\u0259sdiqedici s\u0259n\u0259dl\u0259rin sur\u0259tini \u0259lav\u0259 ed\u0259r\u0259k vergi orqan\u0131na t\u0259qdim ed\u0259 bil\u0259r<\/p>\n<p>D)he\u00e7 bir h\u00fcququ yoxdur<\/p>\n<p>#424<\/p>\n<p>Vergi \u00f6d\u0259yicisi yoxlama akt\u0131 il\u0259 raz\u0131la\u015fmad\u0131qda, akt\u0131n verilm\u0259si g\u00fcn\u00fcnd\u0259n m\u00fc\u0259yy\u0259n olunmu\u015f 30 g\u00fcn m\u00fcdd\u0259t bitdikd\u0259n sonra 15 g\u00fcnd\u0259n \u00e7ox olmayan m\u00fcdd\u0259td\u0259 vergi orqan\u0131n\u0131n r\u0259hb\u0259ri [onun m\u00fcavini] hans\u0131 m\u0259s\u0259l\u0259l\u0259r\u0259 bax\u0131r?<\/p>\n<p>1. vergi \u00f6d\u0259yicisind\u0259n Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada g\u00f6t\u00fcr\u00fclm\u00fc\u015f, habel\u0259 vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n t\u0259qdim edilmi\u015f s\u0259n\u0259dl\u0259r\u0259<\/p>\n<p>2. vergi yoxlamas\u0131 akt\u0131na, vergi qanunvericiliyinin pozulmas\u0131 hallar\u0131na v\u0259 onlar\u0131n aradan qald\u0131r\u0131lmas\u0131<\/p>\n<p>3. m\u00fcvafiq sanksiyalar\u0131n [c\u0259rim\u0259l\u0259rin] t\u0259tbiq edilm\u0259si<\/p>\n<p>4. qanunvericiliyin pozulmas\u0131 hallar\u0131n\u0131n olub-olmamas\u0131ndan as\u0131l\u0131 olmayaraq m\u0259suliyy\u0259t m\u0259s\u0259l\u0259sin\u0259<\/p>\n<p>5. he\u00e7 bir m\u0259s\u0259l\u0259y\u0259 bax\u0131lm\u0131r<\/p>\n<p>A) 1, 2, 3 B) 2, 3, 4 C) 1, 3, 5 D) 2, 4, 5<\/p>\n<p>#425<\/p>\n<p>Hans\u0131 hallarda s\u0259yyar vergi yoxlamas\u0131 materiallar\u0131 vergi \u00f6d\u0259yicisinin v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin v\u0259 ya f\u0259rdi sahibkar\u0131n v\u0259 [v\u0259 ya] onlar\u0131n n\u00fcmay\u0259nd\u0259l\u0259rinin i\u015ftirak\u0131 il\u0259 bax\u0131l\u0131r?<\/p>\n<p>A) vergi \u00f6d\u0259yicisi h\u00fcquq m\u00fchafiz\u0259 orqanlar\u0131na \u015fikay\u0259t etdikd\u0259<\/p>\n<p>B) vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n yoxlama akt\u0131 \u00fczr\u0259 yaz\u0131l\u0131 izahatlar v\u0259 ya etirazlar t\u0259qdim edildikd\u0259<\/p>\n<p>C) vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n yoxlama akt\u0131 il\u0259 \u0259laq\u0259dar yuxar\u0131 vergi orqan\u0131na \u015fikay\u0259t etdikd\u0259<\/p>\n<p>D) vergi \u00f6d\u0259yicisinin i\u015ftirak\u0131 akt\u0131n bax\u0131lmas\u0131 zaman\u0131 vacib say\u0131lm\u0131r<\/p>\n<p>#426<\/p>\n<p>Vergi \u00f6d\u0259yicisi ona \u0259vv\u0259lc\u0259d\u0259n m\u0259lumat verilm\u0259sin\u0259 baxmayaraq \u00fcz\u00fcrl\u00fc s\u0259b\u0259b olmadan g\u0259lm\u0259yibs\u0259, yoxlaman\u0131n materiallar\u0131na, vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n t\u0259qdim edil\u0259n etirazlara, izahatlara, dig\u0259r s\u0259n\u0259d v\u0259 materiallara onun i\u015ftirak\u0131 olmadan bax\u0131la bil\u0259rmi?<\/p>\n<p>A) he\u00e7 bir hallarda bax\u0131la bilm\u0259z<\/p>\n<p>B) m\u00fcst\u0259sna hallarda yaln\u0131z yuxar\u0131 vergi orqan\u0131n\u0131n q\u0259rar\u0131 \u0259sas\u0131nda bax\u0131la bil\u0259r<\/p>\n<p>C) yaln\u0131z m\u0259hk\u0259m\u0259nin qanuni q\u00fcvv\u0259y\u0259 minmi\u015f q\u0259rar\u0131 \u0259sas\u0131nda bax\u0131la bil\u0259r<\/p>\n<p>D) vergi \u00f6d\u0259yicisinin i\u015ftirak\u0131 olmadan bax\u0131la bil\u0259r<\/p>\n<p>#427<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 ke\u00e7ir\u0259n vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin vergi \u00f6d\u0259yicisinin sahibkarl\u0131q f\u0259aliyy\u0259tini h\u0259yata ke\u00e7irm\u0259k \u00fc\u00e7\u00fcn istifad\u0259 etdiyi \u0259razisin\u0259 v\u0259 ya binas\u0131na [ya\u015fay\u0131\u015f binalar\u0131 [sah\u0259l\u0259ri] istisna olmaqla] bilavasit\u0259 daxil olmas\u0131 hans\u0131 s\u0259n\u0259dl\u0259ri t\u0259qdim etdikd\u0259n sonra h\u0259yata ke\u00e7irilir?<\/p>\n<p>A) h\u0259min \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n \u00f6z xidm\u0259ti v\u0259siq\u0259l\u0259rini v\u0259 vergi orqan\u0131n\u0131n r\u0259hb\u0259rinin [onun m\u00fcavininin] h\u0259min vergi \u00f6d\u0259yicisind\u0259 s\u0259yyar vergi yoxlamas\u0131n\u0131n ke\u00e7irilm\u0259si haqq\u0131nda q\u0259rar\u0131n\u0131 v\u0259 ya m\u0259hk\u0259m\u0259nin q\u0259rar\u0131n\u0131<\/p>\n<p>B) h\u0259min \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n yaln\u0131z xidm\u0259ti v\u0259siq\u0259l\u0259ri<\/p>\n<p>C) h\u0259min \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n yaln\u0131z vergi orqan\u0131n\u0131n v\u0259 ya m\u0259hk\u0259m\u0259nin q\u0259rar\u0131<\/p>\n<p>D) h\u0259min \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n s\u0259n\u0259d t\u0259qdim olunmas\u0131na ehtiyac yoxdur<\/p>\n<p>#428<\/p>\n<p>Vergi yoxlamas\u0131n\u0131 bilavasit\u0259 h\u0259yata ke\u00e7ir\u0259n vergi orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin ya\u015fay\u0131\u015f binalar\u0131na [sah\u0259l\u0259rin\u0259] orada ya\u015fayan fiziki \u015f\u0259xsl\u0259rin irad\u0259sind\u0259n k\u0259nar v\u0259 ya onlar\u0131n irad\u0259sin\u0259 zidd olaraq daxil olmas\u0131na hans\u0131 hallarda yol verilir?<\/p>\n<p>A) vergi orqan\u0131n\u0131n r\u0259hb\u0259rinin q\u0259rar\u0131ndan sonra<\/p>\n<p>B) daxili i\u015fl\u0259r orqanlar\u0131n\u0131n m\u00fcdaxil\u0259sind\u0259n sonra<\/p>\n<p>C) vergi yoxlamas\u0131n\u0131 bilavasit\u0259 h\u0259yata ke\u00e7ir\u0259n vergi orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri ist\u0259nil\u0259n vaxt daxil ola bil\u0259rl\u0259r<\/p>\n<p>D) he\u00e7 bir halda yol verilmir<\/p>\n<p>#429<\/p>\n<p>Bilavasit\u0259 s\u0259yyar vergi yoxlamas\u0131n\u0131 ke\u00e7ir\u0259n vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rin\u0259 vergi \u00f6d\u0259yicisinin sahibkarl\u0131q f\u0259aliyy\u0259tini h\u0259yata ke\u00e7irm\u0259k \u00fc\u00e7\u00fcn istifad\u0259 etdiyi \u0259razil\u0259r\u0259 v\u0259 ya binalara [ya\u015fay\u0131\u015f binalar\u0131 [sah\u0259l\u0259ri] istisna olmaqla] daxil olma\u011fa icaz\u0259 verilm\u0259dikd\u0259, yoxlaman\u0131 ke\u00e7ir\u0259n vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri t\u0259r\u0259find\u0259n hans\u0131 s\u0259n\u0259d t\u0259rtib edilir?<\/p>\n<p>A) akt t\u0259rtib edilir<\/p>\n<p>B) vergi orqan\u0131n\u0131n r\u0259hb\u0259rinin ad\u0131na m\u0259ruz\u0259 haz\u0131rlan\u0131r<\/p>\n<p>C) aray\u0131\u015f t\u0259rtib edilir<\/p>\n<p>D) protokol t\u0259rtib edilir<\/p>\n<p>#430<\/p>\n<p>Bilavasit\u0259 s\u0259yyar vergi yoxlamas\u0131n\u0131 ke\u00e7ir\u0259n vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rin\u0259 vergi \u00f6d\u0259yicisinin sahibkarl\u0131q f\u0259aliyy\u0259tini h\u0259yata ke\u00e7irm\u0259k \u00fc\u00e7\u00fcn istifad\u0259 etdiyi \u0259razil\u0259r\u0259 v\u0259 ya binalara [ya\u015fay\u0131\u015f binalar\u0131 [sah\u0259l\u0259ri] istisna olmaqla] daxil olma\u011fa icaz\u0259 verilm\u0259dikd\u0259, yoxlaman\u0131 ke\u00e7ir\u0259n vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri t\u0259r\u0259find\u0259n t\u0259rtib edil\u0259n akta \u0259sas\u0259n vergi orqan\u0131n\u0131n hans\u0131 h\u00fcquqlar\u0131 vard\u0131r?<\/p>\n<p>A) \u00f6d\u0259nilm\u0259li olan vergi m\u0259bl\u0259\u011fl\u0259rini Vergi M\u0259c\u0259ll\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada m\u00fc\u0259yy\u0259n etm\u0259k<\/p>\n<p>B) he\u00e7 bir h\u00fcququ yoxdur<\/p>\n<p>C) vergi \u00f6d\u0259yicisini inzibati m\u0259suliyy\u0259t\u0259 c\u0259lb etm\u0259k<\/p>\n<p>D) vergi \u00f6d\u0259yicisini cinay\u0259t m\u0259suliyy\u0259tin\u0259 c\u0259lb etm\u0259k<\/p>\n<p>#431<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131n\u0131 bilavasit\u0259 ke\u00e7ir\u0259n vergi orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin vergi \u00f6d\u0259yicisinin sahibkarl\u0131q f\u0259aliyy\u0259tini h\u0259yata ke\u00e7irm\u0259k \u00fc\u00e7\u00fcn istifad\u0259 etdiyi \u0259razisin\u0259 v\u0259 ya binas\u0131na [ya\u015fay\u0131\u015f binalar\u0131 [sah\u0259l\u0259ri] istisna olmaqla] daxil olmas\u0131na qeyri-qanuni mane\u00e7ilik n\u0259 hesab olunur?<\/p>\n<p>A) cinay\u0259t \u0259m\u0259li<\/p>\n<p>B) vergi qanunvericiliyinin pozulmas\u0131<\/p>\n<p>C) g\u00f6mr\u00fck qanunvericiliyinin pozulmas\u0131<\/p>\n<p>D) qanun pozuntusu hesab olunmur<\/p>\n<p>#432<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131n\u0131 ke\u00e7ir\u0259n vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsinin yoxlaman\u0131n dol\u011fun v\u0259 obyektiv ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn b\u00fct\u00fcn hallar\u0131n ay\u0131rd edilm\u0259si m\u0259qs\u0259di il\u0259 vergi yoxlamas\u0131 ke\u00e7iril\u0259n vergi \u00f6d\u0259yicisinin \u0259razil\u0259rinin, binalar\u0131n\u0131n, habel\u0259 s\u0259n\u0259dl\u0259rin v\u0259 \u0259\u015fyalar\u0131n bax\u0131\u015f\u0131n\u0131 hans\u0131 s\u0259n\u0259d \u0259sas\u0131nda ke\u00e7irm\u0259k h\u00fcququ vard\u0131r?<\/p>\n<p>A) \u0259trafda yerl\u0259\u015f\u0259n ticar\u0259t obyektl\u0259ri sahibl\u0259rinin t\u0259l\u0259bl\u0259ri \u0259sas\u0131nda<\/p>\n<p>B) vergi orqan\u0131n \u0259sasland\u0131r\u0131lm\u0131\u015f q\u0259rar\u0131 \u0259sas\u0131nda<\/p>\n<p>C) vergi orqan\u0131n\u0131n r\u0259hb\u0259rinin g\u00f6st\u0259ri\u015fi \u0259sas\u0131nda<\/p>\n<p>D) maliyy\u0259 orqan\u0131n\u0131n t\u0259l\u0259bi \u0259sas\u0131nda<\/p>\n<p>#433<\/p>\n<p>Hans\u0131 hallarda s\u0259yyar vergi yoxlamas\u0131 ke\u00e7irilm\u0259d\u0259n \u0259razil\u0259rin, binalar\u0131n, s\u0259n\u0259dl\u0259rin v\u0259 \u0259\u015fyalar\u0131n bax\u0131\u015f\u0131n\u0131n ke\u00e7irilm\u0259sin\u0259 yol verilir?<\/p>\n<p>A) s\u0259n\u0259dl\u0259r v\u0259 \u0259\u015fyalar vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsi t\u0259r\u0259find\u0259n \u0259vv\u0259l h\u0259yata ke\u00e7irilmi\u015f s\u0259yyar vergi yoxlamas\u0131 zaman\u0131 \u0259ld\u0259 edilmi\u015fdirs\u0259 v\u0259 ya h\u0259min s\u0259n\u0259dl\u0259rin v\u0259 \u0259\u015fyalar\u0131n sahibinin raz\u0131l\u0131\u011f\u0131 olduqda<\/p>\n<p>B) s\u0259yyar vergi yoxlamas\u0131 ke\u00e7irilm\u0259d\u0259n \u0259razil\u0259rin, binalar\u0131n, s\u0259n\u0259dl\u0259rin v\u0259 \u0259\u015fyalar\u0131n bax\u0131\u015f\u0131n\u0131n ke\u00e7irilm\u0259sin\u0259 yol verilmir<\/p>\n<p>C) s\u0259n\u0259dl\u0259r v\u0259 \u0259\u015fyalar vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsin\u0259 k\u0259nar \u015f\u0259xs t\u0259r\u0259find\u0259n t\u0259qdim edildikd\u0259<\/p>\n<p>D) s\u0259yyar vergi yoxlamas\u0131 ke\u00e7irilm\u0259d\u0259n \u0259razil\u0259rin, binalar\u0131n, s\u0259n\u0259dl\u0259rin v\u0259 \u0259\u015fyalar\u0131n bax\u0131\u015f\u0131n\u0131n ke\u00e7irilm\u0259sin\u0259 ist\u0259nil\u0259n halda yol verilir<\/p>\n<p>#434<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131n\u0131 ke\u00e7ir\u0259n vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsi yoxlaman\u0131n dol\u011fun v\u0259 obyektiv ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn b\u00fct\u00fcn hallar\u0131n ay\u0131rd edilm\u0259si m\u0259qs\u0259di il\u0259 vergi yoxlamas\u0131 ke\u00e7iril\u0259n vergi \u00f6d\u0259yicisinin \u0259razil\u0259rinin, binalar\u0131n\u0131n, habel\u0259 s\u0259n\u0259dl\u0259rin v\u0259 \u0259\u015fyalar\u0131n bax\u0131\u015f\u0131n\u0131 kiml\u0259rin i\u015ftirak\u0131 il\u0259 h\u0259yata ke\u00e7irir?<\/p>\n<p>A) m\u00fc\u015fahid\u0259\u00e7il\u0259rin<\/p>\n<p>B) dig\u0259r vergi orqan\u0131n\u0131n n\u00fcmay\u0259nd\u0259sinin<\/p>\n<p>C) he\u00e7 kim i\u015ftirak etmir<\/p>\n<p>D) daxili i\u015fl\u0259r orqan\u0131 \u0259m\u0259kda\u015flar\u0131n\u0131n<\/p>\n<p>#435<\/p>\n<p>Bax\u0131\u015f ke\u00e7irildiyi zaman m\u00fc\u015fahid\u0259\u00e7il\u0259rd\u0259n ba\u015fqa daha hans\u0131 \u015f\u0259xsl\u0259rin bax\u0131\u015fda i\u015ftirak etm\u0259k h\u00fcququ vard\u0131r?<\/p>\n<p>A) vergi orqan\u0131n\u0131n ist\u0259nil\u0259n \u0259m\u0259kda\u015f\u0131n\u0131n<\/p>\n<p>B) daxili i\u015fl\u0259r orqan\u0131 i\u015f\u00e7il\u0259rinin<\/p>\n<p>C) vergi yoxlamas\u0131 h\u0259yata ke\u00e7iril\u0259n \u015f\u0259xsin v\u0259 [v\u0259 ya] onun n\u00fcmay\u0259nd\u0259sinin, habel\u0259 m\u00fct\u0259x\u0259ssisl\u0259rin<\/p>\n<p>D) m\u00fc\u015fahid\u0259\u00e7il\u0259rd\u0259n ba\u015fqa he\u00e7 kimin h\u00fcququ yoxdur<\/p>\n<p>#436<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131n\u0131 ke\u00e7ir\u0259n vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsi t\u0259r\u0259find\u0259n bax\u0131\u015f\u0131n ke\u00e7irilm\u0259si bar\u0259sind\u0259 hans\u0131 s\u0259n\u0259d t\u0259rtib edilir?<\/p>\n<p>A) protokol t\u0259rtib edilir<\/p>\n<p>B) akt t\u0259rtib edilir<\/p>\n<p>C) aray\u0131\u015f t\u0259rtib edilir<\/p>\n<p>D) vergi orqan\u0131n\u0131n r\u0259hb\u0259rinin ad\u0131na m\u0259ruz\u0259 haz\u0131rlan\u0131r<\/p>\n<p>#437<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131n\u0131 ke\u00e7ir\u0259n vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsi\u00a0vergi yoxlamas\u0131 ke\u00e7ir\u0259rk\u0259n vergi \u00f6d\u0259yicisin\u0259 g\u00f6nd\u0259rdiyi bildiri\u015fl\u0259 birlikd\u0259 daha n\u0259yi t\u0259l\u0259b ed\u0259 bil\u0259r<\/p>\n<ol>\n<li>yoxlama \u00fc\u00e7\u00fcn z\u0259ruri olan s\u0259n\u0259dl\u0259ri, habel\u0259 elektron fayllar\u0131<\/li>\n<li>yaln\u0131z elektron fayllar\u0131<\/li>\n<li>s\u0259n\u0259dl\u0259rin notarial qaydada t\u0259sdiq edilmi\u015f sur\u0259tini<\/li>\n<li>yoxlama \u00fc\u00e7\u00fcn z\u0259ruri olmayan s\u0259n\u0259dl\u0259ri, habel\u0259 r\u0259hb\u0259rin \u015f\u0259xsiyy\u0259t v\u0259r\u0259q\u0259sinin sur\u0259tini<\/li>\n<\/ol>\n<p>438<\/p>\n<p>S\u0259n\u0259dl\u0259rin v\u0259 ya elektron fayllar\u0131n verilm\u0259si bar\u0259sind\u0259 t\u0259l\u0259b y\u00f6n\u0259ldil\u0259n \u015f\u0259xs h\u0259min s\u0259n\u0259dl\u0259ri v\u0259 ya elektron fayllar\u0131 nec\u0259 i\u015f g\u00fcn\u00fc m\u00fcdd\u0259tind\u0259 vergi orqan\u0131na t\u0259qdim etm\u0259lidir.<\/p>\n<p>A) 5 i\u015f g\u00fcn\u00fc<\/p>\n<p>B) 10 i\u015f g\u00fcn\u00fc<\/p>\n<p>C) 15 i\u015f g\u00fcn\u00fc<\/p>\n<p>D) 20 i\u015f g\u00fcn\u00fc<\/p>\n<p>439. Operativ vergi n\u0259zar\u0259ti t\u0259dbirl\u0259rinin ke\u00e7irilm\u0259si zaman\u0131 s\u0259n\u0259dl\u0259rin v\u0259 ya elektron fayllar\u0131n verilm\u0259si bar\u0259d\u0259 t\u0259l\u0259b y\u00f6n\u0259ldil\u0259n \u015f\u0259xs h\u0259min s\u0259n\u0259dl\u0259ri v\u0259 ya elektron fayllar\u0131 ne\u00e7\u0259 i\u015f g\u00fcn\u00fc \u0259rzind\u0259 t\u0259qdim etm\u0259lidir<\/p>\n<ol>\n<li>1 i\u015f g\u00fcn\u00fc<\/li>\n<li>3 i\u015f g\u00fcn\u00fc<\/li>\n<li>5 i\u015f g\u00fcn\u00fc<\/li>\n<li>15 i\u015f g\u00fcn\u00fc<\/li>\n<\/ol>\n<p>#440<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131n\u0131 ke\u00e7ir\u0259n vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsi yoxlama \u00fc\u00e7\u00fcn z\u0259ruri olan s\u0259n\u0259dl\u0259ri vergi \u00f6d\u0259yicisind\u0259n hans\u0131 qanunvericilik akt\u0131 il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada t\u0259l\u0259b ed\u0259 bil\u0259r?<\/p>\n<p>A) M\u00fclki M\u0259c\u0259ll\u0259 il\u0259<\/p>\n<p>B) Cinay\u0259t M\u0259c\u0259ll\u0259si il\u0259<\/p>\n<p>C) G\u00f6mr\u00fck M\u0259c\u0259ll\u0259si il\u0259<\/p>\n<p>D) Vergi M\u0259c\u0259ll\u0259si il\u0259<\/p>\n<p>#441<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131n\u0131 ke\u00e7ir\u0259n vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsinin t\u0259l\u0259bi \u0259sas\u0131nda yoxlama \u00fc\u00e7\u00fcn z\u0259ruri olan s\u0259n\u0259dl\u0259r vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n hans\u0131 qaydada t\u0259qdim edilir?<\/p>\n<p>A) s\u0259n\u0259dl\u0259rin laz\u0131mi qaydada t\u0259sdiq edilm\u0259mi\u015f sur\u0259tl\u0259ri t\u0259qdim edilir<\/p>\n<p>B) s\u0259n\u0259dl\u0259rin laz\u0131mi qaydada t\u0259sdiq edilmi\u015f sur\u0259tl\u0259ri t\u0259qdim edilir<\/p>\n<p>C) s\u0259n\u0259dl\u0259rin \u0259sli t\u0259qdim edilir<\/p>\n<p>D) s\u0259n\u0259dl\u0259rin \u0259sli il\u0259 birg\u0259 sur\u0259tl\u0259ri t\u0259qdim edilir<\/p>\n<p>#442<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131n\u0131 bilavasit\u0259 h\u0259yata ke\u00e7ir\u0259n vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsin\u0259 t\u0259l\u0259b olunan s\u0259n\u0259dl\u0259r v\u0259 ya elektron fayllar vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n qanunla m\u00fc\u0259yy\u0259n olunmu\u015f m\u00fcdd\u0259td\u0259 t\u0259qdim edilm\u0259dikd\u0259 v\u0259 ya h\u0259min s\u0259n\u0259dl\u0259rin onda olmamas\u0131 vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n bildirildikd\u0259, yoxlaman\u0131 h\u0259yata ke\u00e7ir\u0259n vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri v\u0259 vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n imzalanan hans\u0131 s\u0259n\u0259d t\u0259rtib edilir?<\/p>\n<p>A) vergi orqan\u0131n\u0131n r\u0259hb\u0259rinin ad\u0131na m\u0259ruz\u0259 haz\u0131rlan\u0131r<\/p>\n<p>B) akt t\u0259rtib edilir<\/p>\n<p>C) aray\u0131\u015f t\u0259rtib edilir<\/p>\n<p>D) protokol t\u0259rtib edilir<\/p>\n<p>#443<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 zaman\u0131 vergi \u00f6d\u0259yicisi s\u0259n\u0259dl\u0259ri v\u0259 n\u00fcmun\u0259 kimi \u0259\u015fyalar\u0131 verm\u0259diyi halda, bu nec\u0259 r\u0259smil\u0259\u015fdirilir?<\/p>\n<p>A) imtina akt\u0131 t\u0259rtib edilir<\/p>\n<p>B) aray\u0131\u015f yaz\u0131l\u0131r<\/p>\n<p>C) protokol t\u0259rtib edilir<\/p>\n<p>D) vergi \u00f6d\u0259yicisin\u0259 bildiri\u015f g\u00f6nd\u0259rilir<\/p>\n<p>#444<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131n\u0131n ke\u00e7irildiyi m\u00fcdd\u0259td\u0259 t\u0259l\u0259b olunan s\u0259n\u0259dl\u0259ri v\u0259 ya sur\u0259tl\u0259rini dig\u0259r m\u0259nb\u0259l\u0259rd\u0259n \u0259ld\u0259 etm\u0259k m\u00fcmk\u00fcn olmad\u0131qda vergi orqan\u0131n\u0131n hans\u0131 h\u00fcquqlar\u0131 vard\u0131r?<\/p>\n<p>A) he\u00e7 bir h\u00fcququ yoxdur<\/p>\n<p>B) t\u0259rtib olunan akta \u0259sas\u0259n \u00f6d\u0259nilm\u0259li olan vergi m\u0259bl\u0259\u011fl\u0259rini Vergi M\u0259c\u0259ll\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada m\u00fc\u0259yy\u0259n etm\u0259k<\/p>\n<p>C) t\u0259rtib olunan akta \u0259sas\u0259n vergi \u00f6d\u0259yicisini inzibati m\u0259suliyy\u0259t c\u0259lb etm\u0259k<\/p>\n<p>D) t\u0259rtib olunan akta \u0259sas\u0259n vergi \u00f6d\u0259yicisini cinay\u0259t m\u0259suliyy\u0259tin\u0259 c\u0259lb etm\u0259k<\/p>\n<p>#445<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 \u00fc\u00e7\u00fcn z\u0259ruri olan vergi orqan\u0131 t\u0259r\u0259find\u0259n t\u0259l\u0259b edil\u0259n s\u0259n\u0259dl\u0259rinv\u0259 ya elektron fayllar\u0131n vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n vergi orqan\u0131na verilm\u0259sind\u0259n imtina edildikd\u0259, vergi orqan\u0131n\u0131n s\u0259yyar vergi yoxlamas\u0131n\u0131 ke\u00e7ir\u0259n v\u0259zif\u0259li \u015f\u0259xsi hans\u0131 t\u0259dbirl\u0259ri h\u0259yata ke\u00e7ir\u0259 bil\u0259r?<\/p>\n<p>A) vergi \u00f6d\u0259yicisini inzibati m\u0259suliyy\u0259t\u0259 c\u0259lb ed\u0259 bil\u0259r<\/p>\n<p>B) \u00f6d\u0259nilm\u0259li olan vergi m\u0259bl\u0259\u011fl\u0259rini Vergi M\u0259c\u0259ll\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada m\u00fc\u0259yy\u0259n ed\u0259 bil\u0259r<\/p>\n<p>C) Vergi M\u0259c\u0259ll\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada s\u0259n\u0259dl\u0259rin g\u00f6t\u00fcr\u00fclm\u0259sini h\u0259yata ke\u00e7ir\u0259 bil\u0259r<\/p>\n<p>D) he\u00e7 bir t\u0259dbir g\u00f6rm\u0259k h\u00fcququ yoxdur<\/p>\n<p>#446<\/p>\n<p>Vergi n\u0259zar\u0259tinin h\u0259yata ke\u00e7irilm\u0259si v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n t\u0259r\u0259fdar \u00e7\u0131xd\u0131\u011f\u0131 beyn\u0259lxalq m\u00fcqavil\u0259l\u0259r\u0259 \u0259sas\u0259n daxil olmu\u015f sor\u011fular\u0131n icras\u0131 il\u0259 ba\u011fl\u0131 z\u0259ruri olan s\u0259n\u0259dl\u0259r v\u0259 ya onlar\u0131n laz\u0131mi qaydada t\u0259sdiq edilmi\u015f sur\u0259tl\u0259ri vergi orqan\u0131n\u0131n m\u00fcraci\u0259tin\u0259 \u0259sas\u0259n vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n ne\u00e7\u0259 g\u00fcn m\u00fcdd\u0259tind\u0259 t\u0259qdim edilm\u0259lidir?<\/p>\n<p>A) 5 i\u015f g\u00fcn\u00fc<\/p>\n<p>B) 10 i\u015f g\u00fcn\u00fc<\/p>\n<p>C) 20 i\u015f g\u00fcn\u00fc<\/p>\n<p>D) 15 i\u015f g\u00fcn\u00fc<\/p>\n<p>#447<\/p>\n<p>S\u0259n\u0259dl\u0259rin v\u0259 n\u00fcmun\u0259 kimi \u0259\u015fyalar\u0131n g\u00f6t\u00fcr\u00fclm\u0259sin\u0259 hans\u0131 halda yol verilir?<\/p>\n<p>A) yaln\u0131z kameral vergi yoxlamas\u0131 ke\u00e7irildikd\u0259<\/p>\n<p>B) ist\u0259nil\u0259n vaxt<\/p>\n<p>C) s\u0259yyar vergi yoxlamas\u0131 v\u0259 operativ vergi n\u0259zar\u0259ti ke\u00e7irildikd\u0259<\/p>\n<p>D) he\u00e7 bir halda yol verilmir<\/p>\n<p>#448<\/p>\n<p>Vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n yoxlaman\u0131 bilavasit\u0259 h\u0259yata ke\u00e7ir\u0259n v\u0259zif\u0259li \u015f\u0259xs\u0259 veril\u0259n s\u0259n\u0259dl\u0259rin v\u0259 n\u00fcmun\u0259 kimi \u0259\u015fyalar\u0131n g\u00f6t\u00fcr\u00fclm\u0259si hans\u0131 orqan\u0131n\u0131n \u0259sasland\u0131r\u0131lm\u0131\u015f q\u0259rar\u0131 il\u0259 h\u0259yata ke\u00e7irilir?<\/p>\n<p>A) m\u0259hk\u0259m\u0259nin<\/p>\n<p>B) prokurorlu\u011fun<\/p>\n<p>C) vergi orqan\u0131n\u0131n<\/p>\n<p>D) maliyy\u0259 orqan\u0131n\u0131n<\/p>\n<p>#449<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 ke\u00e7irildikd\u0259 hans\u0131 hallarda yoxlaman\u0131 bilavasit\u0259 h\u0259yata ke\u00e7ir\u0259n vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsi Vergi M\u0259c\u0259ll\u0259sin\u0259 m\u00fcvafiq olaraq ona t\u0259qdim edilmi\u015f s\u0259n\u0259dl\u0259ri v\u0259 n\u00fcmun\u0259 kimi \u0259\u015fyalar\u0131 g\u00f6t\u00fcr\u0259 bil\u0259r?<\/p>\n<p>1. vergi yoxlamas\u0131n\u0131n predmetin\u0259 aid olan v\u0259 vergil\u0259rin hesablanmas\u0131 \u00fc\u00e7\u00fcn t\u0259l\u0259b olunan vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n t\u0259qdim olunan s\u0259n\u0259dl\u0259rin v\u0259 \u0259\u015fyalar\u0131n \u00f6yr\u0259nilm\u0259sin\u0259 \u0259lav\u0259 vaxt t\u0259l\u0259b olunduqda<\/p>\n<p>2.vergi yoxlamas\u0131n\u0131n predmetin\u0259 aid olan v\u0259 vergil\u0259rin hesablanmas\u0131 \u00fc\u00e7\u00fcn t\u0259l\u0259b olunan vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n t\u0259qdim olunan \u0259\u015fyalar\u0131n m\u0259n\u015f\u0259 \u00f6lk\u0259sinin m\u00fc\u0259yy\u0259n edilm\u0259si t\u0259l\u0259b olunduqda<\/p>\n<p>3. t\u0259qdim olunan s\u0259n\u0259dl\u0259rin M\u00fchasibat u\u00e7otu haqq\u0131nda Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununa uy\u011fun t\u0259rtib olunmamas\u0131 m\u00fc\u0259yy\u0259n edildikd\u0259<\/p>\n<p>4. t\u0259qdim olunan s\u0259n\u0259dl\u0259rd\u0259 vergi qanunvericiliyinin pozulmas\u0131 m\u00fc\u0259yy\u0259n edildikd\u0259<\/p>\n<p>5. vergi qanunvericiliyinin pozulmas\u0131 hallar\u0131 \u0259\u015fyalarla ba\u011fl\u0131 olduqda<\/p>\n<p>A) 3, 4, 5 B) 2, 3, 4 C) 1, 3, 4 D) 1, 4, 5<\/p>\n<p>#450<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 zaman\u0131 n\u00fcmun\u0259 kim \u0259\u015fyalar hans\u0131 m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn g\u00f6t\u00fcr\u00fcl\u00fcr?<\/p>\n<p>1. g\u0259lird\u0259n \u00e7\u0131x\u0131lan x\u0259rcl\u0259r\u0259 aid edil\u0259n mallar\u0131n [i\u015fl\u0259rin, xidm\u0259tl\u0259rin] d\u0259y\u0259rinin onlar\u0131n fiziki v\u0259 keyfiyy\u0259t g\u00f6st\u0259ricil\u0259ri, n\u00f6v\u00fc, m\u0259nb\u0259yi v\u0259 dig\u0259r g\u00f6st\u0259ricil\u0259rl\u0259 uy\u011funlu\u011funun yoxlan\u0131lmas\u0131;<\/p>\n<p>2. mallar\u0131n istehsal m\u0259n\u015f\u0259yinin m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si;<\/p>\n<p>3.vergi qanunvericiliyinin pozulmas\u0131n\u0131n, o c\u00fcml\u0259d\u0259n aksiz markas\u0131 il\u0259 markalanmam\u0131\u015f v\u0259 ya saxta aksiz markas\u0131 il\u0259 markalanm\u0131\u015f <em>, <\/em>m\u0259cburi ni\u015fanlama il\u0259 ni\u015fanlanmam\u0131\u015f v\u0259 ya saxta m\u0259cburi ni\u015fanlama il\u0259 ni\u015fanlanm\u0131\u015f mallar\u0131n, mallar\u0131n saxlan\u0131lmas\u0131n\u0131n, sat\u0131\u015f\u0131n\u0131n v\u0259 idxal olunmas\u0131n\u0131n s\u00fcbut edilm\u0259si<\/p>\n<p>4. mallar\u0131n keyfiyy\u0259t g\u00f6st\u0259ricil\u0259rinin d\u00f6vl\u0259t standartlar\u0131na uy\u011funlu\u011funun m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si<\/p>\n<p>5. mallar\u0131n [i\u015fl\u0259rin, xidm\u0259tl\u0259rin] bazar qiym\u0259tl\u0259rinin m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si<\/p>\n<p>A) 1, 2, 3 B) 1, 3, 5 C) 2, 3, 4 D) 2, 4, 5<\/p>\n<p>#451<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 ke\u00e7irildiyi zaman \u0259\u015fyalar\u0131n n\u00fcmun\u0259 kimi g\u00f6t\u00fcr\u00fclm\u0259sin\u0259 g\u00f6r\u0259 Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f hallarda v\u0259 m\u0259qs\u0259dl\u0259rl\u0259 yoxlaman\u0131 h\u0259yata ke\u00e7ir\u0259n vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsi h\u0259min g\u00fcn vergi orqan\u0131n\u0131n r\u0259hb\u0259rin\u0259 v\u0259 ya onun m\u00fcavinin\u0259 bu bar\u0259d\u0259 n\u0259 t\u0259qdim etm\u0259lidir?<\/p>\n<p>A) \u015fifahi m\u0259lumat<\/p>\n<p>B) aray\u0131\u015f<\/p>\n<p>C) akt<\/p>\n<p>D) yaz\u0131l\u0131 m\u0259lumat<\/p>\n<p>#452<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 ke\u00e7irildiyi zaman \u0259\u015fyalar\u0131n n\u00fcmun\u0259 kimi g\u00f6t\u00fcr\u00fclm\u0259sin\u0259 g\u00f6r\u0259 Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f hallarda v\u0259 m\u0259qs\u0259dl\u0259rl\u0259 yoxlaman\u0131 h\u0259yata ke\u00e7ir\u0259n vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsi n\u0259 vaxt vergi orqan\u0131n\u0131n r\u0259hb\u0259rin\u0259 v\u0259 ya onun m\u00fcavinin\u0259 yaz\u0131l\u0131 m\u0259lumat verm\u0259lidir?<\/p>\n<p>A) yoxlama ba\u015fa \u00e7atd\u0131qdan sonra<\/p>\n<p>B) h\u0259min g\u00fcn<\/p>\n<p>C) yoxlamaya ba\u015flan\u0131ld\u0131qdan 3 g\u00fcn sonra<\/p>\n<p>D) m\u0259lumat verilmir<\/p>\n<p>#453<\/p>\n<p>Vergi orqan\u0131n\u0131n s\u0259yyar vergi yoxlamas\u0131n\u0131 h\u0259yata ke\u00e7ir\u0259n v\u0259zif\u0259li \u015f\u0259xsinin \u0259\u015fyalar\u0131n n\u00fcmun\u0259 kimi g\u00f6t\u00fcr\u00fclm\u0259si bar\u0259d\u0259 \u0259sasland\u0131r\u0131lm\u0131\u015f m\u0259lumat\u0131 \u0259sas\u0131nda hans\u0131 t\u0259dbirl\u0259r g\u00f6r\u00fcl\u00fcr?<\/p>\n<p>A) bu m\u0259lumat vergi orqan\u0131n\u0131 r\u0259hb\u0259ri [r\u0259hb\u0259rin m\u00fcavini] t\u0259r\u0259find\u0259n ara\u015fd\u0131r\u0131l\u0131r v\u0259 yaln\u0131z bundan sonra h\u0259min \u0259\u015fyalar\u0131n n\u00fcmun\u0259 kimi g\u00f6t\u00fcr\u00fclm\u0259si bar\u0259d\u0259 q\u0259rar q\u0259bul edilir<\/p>\n<p>B) he\u00e7 bir ara\u015fd\u0131rma apar\u0131lmadan bu m\u0259lumat \u0259sas\u0131nda h\u0259min \u0259\u015fyalar\u0131n n\u00fcmun\u0259 kimi g\u00f6t\u00fcr\u00fclm\u0259si bar\u0259d\u0259 q\u0259rar q\u0259bul edilir<\/p>\n<p>C) bu m\u0259lumat \u0259sas\u0131nda d\u0259rhal h\u0259min \u0259\u015fyalar\u0131n n\u00fcmun\u0259 kimi g\u00f6t\u00fcr\u00fclm\u0259si h\u0259yata ke\u00e7irilir<\/p>\n<p>D) he\u00e7 bir t\u0259dbir g\u00f6r\u00fclm\u00fcr<\/p>\n<p>#454<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 zaman\u0131 \u0259\u015fyalar\u0131n n\u00fcmun\u0259 kimi g\u00f6t\u00fcr\u00fclm\u0259si haqq\u0131nda q\u0259rar\u0131n formas\u0131 hans\u0131 orqan t\u0259r\u0259find\u0259n t\u0259sdiq edilir?<\/p>\n<p>A) Maliyy\u0259 Nazirliyi il\u0259 raz\u0131la\u015fd\u0131r\u0131lmaqla \u018fdliyy\u0259 Nazirliyi t\u0259r\u0259find\u0259n<\/p>\n<p>B) Nazirl\u0259r Kabineti t\u0259r\u0259find\u0259n<\/p>\n<p>C) Vergil\u0259r Nazirliyi t\u0259r\u0259find\u0259n<\/p>\n<p>D) Maliyy\u0259 Nazirliyi il\u0259 raz\u0131la\u015fd\u0131r\u0131lmaqla Vergil\u0259r Nazirliyi t\u0259r\u0259find\u0259n<\/p>\n<p>#455<\/p>\n<p>Vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsi t\u0259r\u0259find\u0259n s\u0259yyar vergi yoxlamas\u0131 zaman\u0131 n\u00fcmun\u0259 kimi g\u00f6t\u00fcr\u00fcl\u0259n \u0259\u015fyalar x\u00fcsusiyy\u0259tind\u0259n as\u0131l\u0131 olaraq qabla\u015fd\u0131r\u0131ld\u0131qdan sonra z\u0259ruri hallarda kim t\u0259r\u0259find\u0259n m\u00f6h\u00fcrl\u0259nir?<\/p>\n<p>A) vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n<\/p>\n<p>B) m\u00fc\u015fahid\u0259\u00e7il\u0259r t\u0259r\u0259find\u0259n<\/p>\n<p>C) m\u00fc\u015fahid\u0259\u00e7il\u0259rin v\u0259 yoxlay\u0131c\u0131lar\u0131n i\u015ftirak\u0131 il\u0259 vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n<\/p>\n<p>D) yoxlay\u0131c\u0131 t\u0259r\u0259find\u0259n<\/p>\n<p>#456<\/p>\n<p>\u018f\u015fyalar\u0131n n\u00fcmun\u0259 kimi g\u00f6t\u00fcr\u00fclm\u0259si h\u0259cmi, miqdar\u0131, m\u00fcdd\u0259ti v\u0259 g\u00f6t\u00fcr\u00fclm\u0259 il\u0259 \u0259laq\u0259dar dig\u0259r \u015f\u0259rtl\u0259r n\u0259y\u0259 \u0259sas\u0259n m\u00fc\u0259yy\u0259n edilir?<\/p>\n<p>A) vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edil\u0259n miqdara v\u0259 ya h\u0259cm\u0259 \u0259sas\u0259n<\/p>\n<p>B) vergi orqan\u0131n\u0131n s\u0259yyar vergi yoxlamas\u0131 aparan v\u0259zif\u0259li \u015f\u0259xs t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edil\u0259n miqdara v\u0259 ya h\u0259cm\u0259 \u0259sas\u0259n<\/p>\n<p>C) Vergil\u0259r Nazirliyi t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edil\u0259n miqdara, h\u0259cm\u0259 v\u0259 m\u00fcdd\u0259t\u0259 \u0259sas\u0259n<\/p>\n<p>D) Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 q\u00fcvv\u0259d\u0259 olan standartlara v\u0259 normativl\u0259r\u0259 \u0259sas\u0259n<\/p>\n<p>#457<\/p>\n<p>N\u00fcmun\u0259 kimi g\u00f6t\u00fcr\u00fclm\u00fc\u015f \u0259\u015fyalar, h\u0259min \u0259\u015fyalar\u0131n t\u0259dqiq edilm\u0259si \u00fc\u00e7\u00fcn z\u0259ruri olan vaxt\u0131 n\u0259z\u0259r\u0259 almaqla ne\u00e7\u0259 g\u00fcnd\u0259n art\u0131q olmayan m\u00fcdd\u0259t\u0259 g\u00f6t\u00fcr\u00fcl\u0259 bil\u0259r?<\/p>\n<p>A) 10 g\u00fcnd\u0259n<\/p>\n<p>B) 20 g\u00fcnd\u0259n<\/p>\n<p>C) 30 g\u00fcnd\u0259n<\/p>\n<p>D) 15 g\u00fcnd\u0259n<\/p>\n<p>#458<\/p>\n<p>N\u00fcmun\u0259 kimi g\u00f6t\u00fcr\u00fclm\u00fc\u015f \u0259\u015fyalar\u0131n saxlan\u0131lmas\u0131 v\u0259 onlar\u0131n qorunmas\u0131, qanunvericiliy\u0259 uy\u011fun olaraq yarad\u0131lm\u0131\u015f v\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n t\u0259\u015fkilatlarda t\u0259dqiq edilm\u0259si kimin hesab\u0131na h\u0259yata ke\u00e7irilir?<\/p>\n<p>A) vergi \u00f6d\u0259yicisinin<\/p>\n<p>B) vergi orqan\u0131n\u0131n<\/p>\n<p>C) maliyy\u0259 orqan\u0131n\u0131n<\/p>\n<p>D) b\u0259l\u0259diyy\u0259nin<\/p>\n<p>#459<\/p>\n<p>N\u00fcmun\u0259 kimi g\u00f6t\u00fcr\u00fclm\u00fc\u015f \u0259\u015fyalar harada t\u0259dqiq edilir?<\/p>\n<p>A) vergi \u00f6d\u0259yicisinin ticar\u0259t obyektind\u0259<\/p>\n<p>B) \u0259\u015fyan\u0131n istehsal olundu\u011fu yerd\u0259<\/p>\n<p>C) ist\u0259nil\u0259n yerd\u0259<\/p>\n<p>D) qanunvericiliy\u0259 uy\u011fun olaraq yarad\u0131lm\u0131\u015f v\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n t\u0259\u015fkilatlarda<\/p>\n<p>#460<\/p>\n<p>N\u00fcmun\u0259 kimi g\u00f6t\u00fcr\u00fclm\u00fc\u015f \u0259\u015fyalar istehlak xass\u0259l\u0259rini itirm\u0259diyi halda, h\u0259min \u0259\u015fyalar kim\u0259 verilir?<\/p>\n<p>A) vergi \u00f6d\u0259yicisin\u0259 qaytar\u0131l\u0131r<\/p>\n<p>B) vergi orqan\u0131 t\u0259r\u0259find\u0259n sat\u0131lmaq \u00fc\u00e7\u00fcn ticar\u0259t obyektl\u0259rin\u0259 verilir<\/p>\n<p>C) qanunla m\u00fc\u0259yy\u0259n edilmi\u015f m\u0259bl\u0259\u011fd\u0259 d\u00f6vl\u0259t r\u00fcsumu al\u0131nd\u0131qdan sonra vergi \u00f6d\u0259yicisin\u0259 qaytar\u0131l\u0131r<\/p>\n<p>D) m\u0259hk\u0259m\u0259y\u0259 g\u00f6nd\u0259rilir<\/p>\n<p>#461<\/p>\n<p>N\u00fcmun\u0259 kimi g\u00f6t\u00fcr\u00fclm\u00fc\u015f \u0259\u015fyalar istehlak xass\u0259l\u0259rini itirdikd\u0259 onlar\u0131n d\u0259y\u0259ri kim t\u0259r\u0259find\u0259n \u00f6d\u0259nilir?<\/p>\n<p>A) vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n \u00f6d\u0259nilir<\/p>\n<p>B) \u00f6d\u0259nilmir<\/p>\n<p>C) yerli maliyy\u0259 idar\u0259si t\u0259r\u0259find\u0259n \u00f6d\u0259nilir<\/p>\n<p>D) vergi orqan\u0131 t\u0259r\u0259find\u0259n \u00f6d\u0259nilir<\/p>\n<p>#462<\/p>\n<p>Vergi \u00f6d\u0259yicisind\u0259n s\u0259n\u0259dl\u0259rin kim t\u0259r\u0259find\u0259n t\u0259sdiq edilmi\u015f sur\u0259tl\u0259ri g\u00f6t\u00fcr\u00fcl\u00fcr?<\/p>\n<p>A) vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n<\/p>\n<p>B) h\u0259min s\u0259n\u0259dl\u0259r t\u0259sdiq edilmir<\/p>\n<p>C) vergi orqan\u0131 t\u0259r\u0259find\u0259n<\/p>\n<p>D) vergi orqan\u0131 il\u0259 birlikd\u0259 vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n<\/p>\n<p>#463<\/p>\n<p>S\u0259n\u0259dl\u0259r v\u0259 n\u00fcmun\u0259 kimi \u0259\u015fyalar hans\u0131 m\u00fcdd\u0259t \u0259rzind\u0259 g\u00f6t\u00fcr\u00fcl\u00fcr.<\/p>\n<ol>\n<li>Ist\u0259nil\u0259n vaxt<\/li>\n<li>Gec\u0259 vaxt\u0131 (ax\u015fam saat 20-00 dan s\u0259h\u0259r saaat 8-00 d\u0259k) yol verilmir<\/li>\n<li>vergi \u00f6d\u0259yicisinin i\u015f vaxt\u0131 (faktiki i\u015f vaxt\u0131)<\/li>\n<li>vergi orqan\u0131n\u0131n i\u015f vaxt\u0131 (faktiki i\u015f vaxt\u0131)<\/li>\n<\/ol>\n<p>#464<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 zaman\u0131 vergil\u0259rin hesablanmas\u0131 \u00fc\u00e7\u00fcn z\u0259ruri olmayan s\u0259n\u0259dl\u0259rin v\u0259 n\u00fcmun\u0259 kimi \u0259\u015fyalar\u0131n hans\u0131 vaxtlarda g\u00f6t\u00fcr\u00fclm\u0259sin\u0259 yol verilmir?<\/p>\n<p>A) saat 13.00-dan saat 14.00-d\u0259k olan m\u00fcdd\u0259t\u0259<\/p>\n<p>B) gec\u0259 vaxt\u0131 [ax\u015fam saat 22.00-dan s\u0259h\u0259r saat 8.00-d\u0259k olan m\u00fcdd\u0259t\u0259]<\/p>\n<p>C) m\u00fchasib m\u0259\u015f\u011ful oldu\u011fu m\u00fcdd\u0259td\u0259<\/p>\n<p>D) z\u0259ruri olmayan s\u0259n\u0259dl\u0259rin v\u0259 n\u00fcmun\u0259 kimi \u0259\u015fyalar\u0131n g\u00f6t\u00fcr\u00fclm\u0259si qada\u011fand\u0131r.<\/p>\n<p>#465<\/p>\n<p>S\u0259n\u0259dl\u0259rin v\u0259 n\u00fcmun\u0259 kimi \u0259\u015fyalar\u0131n g\u00f6t\u00fcr\u00fclm\u0259si kiml\u0259rin i\u015ftirak\u0131 il\u0259 h\u0259yata ke\u00e7irilir?<\/p>\n<p>A) s\u0259n\u0259dl\u0259ri v\u0259 \u0259\u015fyalar\u0131 g\u00f6t\u00fcr\u00fcl\u0259n \u015f\u0259xsl\u0259rin v\u0259 [v\u0259 ya] onlar\u0131n n\u00fcmay\u0259nd\u0259l\u0259rinin<\/p>\n<p>B) yaln\u0131z vergi orqan\u0131n\u0131n yoxlaman\u0131 h\u0259yata ke\u00e7ir\u0259n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin<\/p>\n<p>C) vergi \u00f6d\u0259yicisinin v\u0259 yoxlamada i\u015ftirak ed\u0259n m\u00fct\u0259x\u0259ssisl\u0259rin<\/p>\n<p>D)m\u00fc\u015fahid\u0259\u00e7i v\u0259 m\u00fct\u0259x\u0259ssisl\u0259rin<\/p>\n<p>#466<\/p>\n<p>Vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsi s\u0259n\u0259dl\u0259rin v\u0259 n\u00fcmun\u0259 kimi \u0259\u015fyalar\u0131n g\u00f6t\u00fcr\u00fclm\u0259sin\u0259 q\u0259d\u0259r hans\u0131 h\u0259r\u0259k\u0259tl\u0259ri edir?<\/p>\n<p>A) yaln\u0131z g\u00f6t\u00fcr\u00fclm\u0259 bar\u0259d\u0259 vergi orqan\u0131n\u0131n r\u0259hb\u0259rinin [onun m\u00fcavininin] \u0259sasland\u0131r\u0131lm\u0131\u015f q\u0259rar\u0131n\u0131 t\u0259qdim edir<\/p>\n<p>B) yaln\u0131z i\u015ftirak ed\u0259n \u015f\u0259xsl\u0259r\u0259 onlar\u0131n h\u00fcquq v\u0259 v\u0259zif\u0259l\u0259rini izah edir<\/p>\n<p>C) g\u00f6t\u00fcr\u00fclm\u0259 bar\u0259d\u0259 vergi orqan\u0131n\u0131n r\u0259hb\u0259rinin [onun m\u00fcavininin] \u0259sasland\u0131r\u0131lm\u0131\u015f q\u0259rar\u0131n\u0131 t\u0259qdim edir v\u0259 i\u015ftirak ed\u0259n \u015f\u0259xsl\u0259r\u0259 onlar\u0131n h\u00fcquq v\u0259 v\u0259zif\u0259l\u0259rini izah edir<\/p>\n<p>D) vergi \u00f6d\u0259yicisin\u0259 vergi orqan\u0131n\u0131n r\u0259hb\u0259rinin s\u0259n\u0259dl\u0259rin v\u0259 n\u00fcmun\u0259 kimi \u0259\u015fyalar\u0131n verilm\u0259si bar\u0259d\u0259 \u015fifahi g\u00f6st\u0259ri\u015fini \u00e7atd\u0131r\u0131r<\/p>\n<p>#467<\/p>\n<p>S\u0259n\u0259dl\u0259rin v\u0259 \u0259\u015fyalar\u0131n n\u00fcmun\u0259 kimi g\u00f6t\u00fcr\u00fclm\u0259si bar\u0259d\u0259 hans\u0131 s\u0259n\u0259d t\u0259rtib olunur?<\/p>\n<p>A) he\u00e7 bir s\u0259n\u0259d t\u0259rtib olunmur<\/p>\n<p>B) akt<\/p>\n<p>C) bildiri\u015f<\/p>\n<p>D) protokol<\/p>\n<p>#468<\/p>\n<p>S\u0259n\u0259dl\u0259rin v\u0259 n\u00fcmun\u0259 kimi \u0259\u015fyalar\u0131n g\u00f6t\u00fcr\u00fclm\u0259si haqq\u0131nda protokolun sur\u0259ti kim\u0259 verilir?<\/p>\n<p>A) m\u00fc\u015fahid\u0259\u00e7il\u0259r\u0259 verilir<\/p>\n<p>B) s\u0259n\u0259dl\u0259ri v\u0259 \u0259\u015fyalar\u0131 g\u00f6t\u00fcr\u00fcl\u0259n \u015f\u0259xs\u0259 verilir<\/p>\n<p>C) m\u0259hk\u0259m\u0259y\u0259 g\u00f6nd\u0259rilir<\/p>\n<p>D) vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rin\u0259 verilir<\/p>\n<p>#469<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 zaman\u0131 vergi \u00f6d\u0259yicisi s\u0259n\u0259dl\u0259ri v\u0259 n\u00fcmun\u0259 kimi \u0259\u015fyalar\u0131 verm\u0259diyi halda vergi orqan\u0131 t\u0259r\u0259find\u0259n hans\u0131 t\u0259dbirl\u0259r g\u00f6r\u00fcl\u00fcr?<\/p>\n<p>A) vergi \u00f6d\u0259yicisinin hesablar\u0131 ba\u011flan\u0131l\u0131r<\/p>\n<p>B) vergi \u00f6d\u0259yicisinin \u0259mlak\u0131 siyah\u0131ya al\u0131n\u0131r<\/p>\n<p>C) imtina akt\u0131 t\u0259rtib edilir v\u0259 vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri, yoxlamada i\u015ftirak ed\u0259n \u015f\u0259xsl\u0259r, habel\u0259 vergi \u00f6d\u0259yicisi v\u0259 ya onun n\u00fcmay\u0259nd\u0259si t\u0259r\u0259find\u0259n imzalan\u0131r<\/p>\n<p>D) vergi \u00f6d\u0259yicisinin f\u0259aliyy\u0259tinin dayand\u0131r\u0131lmas\u0131 il\u0259 \u0259laq\u0259dar m\u0259hk\u0259m\u0259y\u0259 m\u00fcraci\u0259t olunur<\/p>\n<p>#470<\/p>\n<p>Vergi \u00f6d\u0259yicisinin Vergi M\u0259c\u0259ll\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada s\u0259n\u0259dl\u0259ri v\u0259 \u0259\u015fyalar\u0131 verm\u0259diyi halda h\u0259min s\u0259n\u0259dl\u0259rin v\u0259 n\u00fcmun\u0259 kimi \u0259\u015fyalar\u0131n g\u00f6t\u00fcr\u00fclm\u0259si s\u0259yyar vergi yoxlamas\u0131n\u0131 bilavasit\u0259 h\u0259yata ke\u00e7ir\u0259n vergi orqan\u0131n\u0131n \u0259sasland\u0131r\u0131lm\u0131\u015f m\u00fcraci\u0259tin\u0259 \u0259sas\u0259n hans\u0131 orqan\u0131n q\u0259rar\u0131 il\u0259 h\u0259yata ke\u00e7irilir?<\/p>\n<p>A) m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 il\u0259<\/p>\n<p>B) yuxar\u0131 vergi orqan\u0131n\u0131n q\u0259rar\u0131 il\u0259<\/p>\n<p>C) daxili i\u015fl\u0259r orqan\u0131n\u0131n q\u0259rar\u0131 il\u0259<\/p>\n<p>D) prokurorun q\u0259rar\u0131 il\u0259<\/p>\n<p>#471<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 ke\u00e7iril\u0259rk\u0259n hans\u0131 hallarda ekspertiza t\u0259yin edilir?<\/p>\n<p>A) ortaya \u00e7\u0131xan m\u0259s\u0259l\u0259l\u0259rin izah olunmas\u0131 \u00fc\u00e7\u00fcn x\u00fcsusi bilikl\u0259r t\u0259l\u0259b olundu\u011fu hallarda<\/p>\n<p>B) yoxlama akt\u0131n\u0131n t\u0259rtibind\u0259 \u00e7\u0259tinlikl\u0259r yarand\u0131qda<\/p>\n<p>C) ist\u0259nil\u0259n hallarda<\/p>\n<p>D) s\u0259yyar vergi yoxlamas\u0131n\u0131 vaxt\u0131nda ba\u015fa \u00e7atd\u0131rmaq m\u00fcmk\u00fcn olmad\u0131qda<\/p>\n<p>#472<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 ke\u00e7iril\u0259rk\u0259n ekspert hans\u0131 s\u0259n\u0259d \u0259sas\u0131nda c\u0259lb edilir?<\/p>\n<p>A) g\u00f6nd\u0259ri\u015f \u0259sas\u0131nda<\/p>\n<p>B) m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 \u0259sas\u0131nda<\/p>\n<p>C) m\u00fcqavil\u0259 \u0259sas\u0131nda<\/p>\n<p>D) ekspertin i\u015fl\u0259diyi t\u0259\u015fkilat\u0131n r\u0259hb\u0259rinin tap\u015f\u0131r\u0131\u011f\u0131 \u0259sas\u0131nda<\/p>\n<p>#473<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131n\u0131n ke\u00e7irilm\u0259si zaman\u0131 m\u00fcqavil\u0259 \u0259sas\u0131nda ekspert c\u0259lb edildikd\u0259 h\u0259min m\u00fcqavil\u0259d\u0259 hans\u0131 m\u0259lumatlar \u0259ks etdirilir?<\/p>\n<p>1. m\u00fcqavil\u0259 t\u0259r\u0259fl\u0259rinin vergi \u00f6hd\u0259likl\u0259ri<\/p>\n<p>2. m\u00fcqavil\u0259 t\u0259r\u0259fl\u0259rinin h\u00fcquqlar\u0131 v\u0259 v\u0259zif\u0259l\u0259ri<\/p>\n<p>3. ekspert qar\u015f\u0131s\u0131nda qoyulan suallar<\/p>\n<p>4. s\u0259hv v\u0259 ya bil\u0259r\u0259kd\u0259n yalan r\u0259y verm\u0259sin\u0259 g\u00f6r\u0259 ekspertin m\u0259suliyy\u0259ti v\u0259 m\u00fclki qanunvericilikd\u0259 n\u0259z\u0259rd\u0259 tutulan dig\u0259r m\u0259s\u0259l\u0259l\u0259r<\/p>\n<p>5. s\u0259hv v\u0259 ya bil\u0259r\u0259kd\u0259n yalan r\u0259y verm\u0259sin\u0259 g\u00f6r\u0259 ekspertin m\u0259suliyy\u0259ti v\u0259 inzibati qanunvericilikd\u0259 n\u0259z\u0259rd\u0259 tutulan dig\u0259r m\u0259s\u0259l\u0259l\u0259r<\/p>\n<p>A) 3, 4, 5 B) 2, 3, 4 C) 1, 3, 4 D) 1, 4, 5<\/p>\n<p>#474<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 ke\u00e7iril\u0259rk\u0259n ekspertiza hans\u0131 orqan\u0131n q\u0259rar\u0131 il\u0259 t\u0259yin edilir?<\/p>\n<p>A) m\u0259hk\u0259m\u0259nin<\/p>\n<p>B) yuxar\u0131 vergi orqan\u0131n\u0131n<\/p>\n<p>C) Nazirl\u0259r Kabinetinin<\/p>\n<p>D) s\u0259yyar vergi yoxlamas\u0131n\u0131 bilavasit\u0259 h\u0259yata ke\u00e7ir\u0259n vergi orqan\u0131n\u0131n<\/p>\n<p>#475<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131n\u0131n ke\u00e7irilm\u0259si zaman\u0131 ekspertizan\u0131n t\u0259yin edilm\u0259si haqq\u0131nda vergi orqan\u0131n\u0131n q\u0259rar\u0131nda a\u015fa\u011f\u0131dak\u0131 hans\u0131 m\u0259lumatlar g\u00f6st\u0259rilir?<\/p>\n<p>1. ekspert\u0259 t\u0259qdim olunan materiallar<\/p>\n<p>2. ekspertin ad\u0131 v\u0259 ya ekspertiza ke\u00e7ir\u0259n t\u0259\u015fkilat\u0131n ad\u0131<\/p>\n<p>3. ekspertiza t\u0259yin edil\u0259n vergi \u00f6d\u0259yicisi bar\u0259d\u0259 m\u0259lumatlar<\/p>\n<p>4. ekspetrizan\u0131n t\u0259yin edilm\u0259si \u00fc\u00e7\u00fcn \u0259saslar<\/p>\n<p>5. ekspert qar\u015f\u0131s\u0131nda qoyulan m\u0259s\u0259l\u0259l\u0259r<\/p>\n<p>A) 2, 3, 4, 5 B) 1, 2, 3, 4 C) 1, 3, 4, 5 D) 1, 2, 4, 5<\/p>\n<p>#476<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 ke\u00e7iril\u0259rk\u0259n c\u0259lb edilmi\u015f ekspertin hans\u0131 h\u00fcquqlar\u0131 vard\u0131r?<\/p>\n<p>A) yoxlaman\u0131n predmetin\u0259 aid olan yoxlama materiallar\u0131 il\u0259 tan\u0131\u015f olmaq, ona \u0259lav\u0259 materiallar\u0131n verilm\u0259si bar\u0259d\u0259 v\u0259sat\u0259t qald\u0131rmaq<\/p>\n<p>B) yoxlama akt\u0131n\u0131n t\u0259rtibind\u0259 bilavasit\u0259 i\u015ftirak etm\u0259k<\/p>\n<p>C) s\u0259n\u0259dl\u0259ri v\u0259 \u0259\u015fyalar\u0131 n\u00fcmun\u0259 kimi g\u00f6t\u00fcrm\u0259k<\/p>\n<p>D) ancaq ona t\u0259qdim edil\u0259n materiallarla i\u015fl\u0259m\u0259lidir<\/p>\n<p>#477<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131n\u0131n ke\u00e7irilm\u0259si zaman\u0131 m\u00fcqavil\u0259 \u0259sas\u0131nda c\u0259lb edil\u0259n ekspert hans\u0131 hallarda r\u0259y verilm\u0259sind\u0259n imtina ed\u0259 bil\u0259r?<\/p>\n<p>1. he\u00e7 bir halda imtina ed\u0259 bilm\u0259z<\/p>\n<p>2. ekspert qar\u015f\u0131s\u0131nda qoyulan m\u0259s\u0259l\u0259l\u0259r onun x\u00fcsusi biliyi dair\u0259sind\u0259 olduqda<\/p>\n<p>3. ekspert\u0259 t\u0259qdim edilmi\u015f materiallar kifay\u0259t q\u0259d\u0259r olmad\u0131qda<\/p>\n<p>4. ekspertizan\u0131n ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn ekspertin bilikl\u0259ri kifay\u0259t q\u0259d\u0259r olmad\u0131qda<\/p>\n<p>A) 2, 4 B) 2, 3 C) 3, 4 D) 1, 4<\/p>\n<p>#478<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131n\u0131n ke\u00e7irilm\u0259si zaman\u0131 ekspertiza ke\u00e7irilm\u0259si haqq\u0131nda q\u0259rar \u00e7\u0131xarm\u0131\u015f vergi orqan\u0131 vergi \u00f6d\u0259yicisin\u0259 m\u00fcnasib\u0259td\u0259 a\u015fa\u011f\u0131dak\u0131 hans\u0131 t\u0259dbirl\u0259ri g\u00f6rm\u0259lidir?<\/p>\n<p>1. vergi \u00f6d\u0259yicisini ekspertizan\u0131n ke\u00e7irilm\u0259si haqq\u0131nda q\u0259rarla tan\u0131\u015f etm\u0259lidir<\/p>\n<p>2. ekspertin vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n g\u00f6st\u0259ril\u0259n \u015f\u0259xsl\u0259rd\u0259n t\u0259yin olunmas\u0131na icaz\u0259 verm\u0259m\u0259lidir<\/p>\n<p>3. vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n ekspert\u0259 \u0259lav\u0259 suallar\u0131n verilm\u0259sinin qar\u015f\u0131s\u0131 al\u0131nmal\u0131d\u0131r<\/p>\n<p>4. h\u0259min \u015f\u0259xs\u0259 ekspertizan\u0131n t\u0259yin edilm\u0259si v\u0259 ke\u00e7irilm\u0259si zaman\u0131 Vergi M\u0259c\u0259ll\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f h\u00fcquqlar\u0131n\u0131 izah etm\u0259lidir<\/p>\n<p>A) 2, 4 B) 2, 3 C) 3, 4 D) 1, 4<\/p>\n<p>#479<\/p>\n<p>S\u0259yyar yoxlamas\u0131 apar\u0131lark\u0259n ekspertizan\u0131n t\u0259yin edilm\u0259si v\u0259 ke\u00e7irilm\u0259si zaman\u0131 yoxlan\u0131lan \u015f\u0259xsin hans\u0131 h\u00fcquqlar\u0131 vard\u0131r:<\/p>\n<p>1. ekspert\u0259 etiraz etm\u0259k<\/p>\n<p>2. ekspertiza ke\u00e7irilm\u0259sin\u0259 etiraz etm\u0259k<\/p>\n<p>3. ekspertin r\u0259yi il\u0259 tan\u0131\u015f olmaq<\/p>\n<p>4. ekspertizan\u0131n t\u0259yin olunmas\u0131 il\u0259 \u0259laq\u0259dar m\u0259hk\u0259m\u0259y\u0259 m\u00fcraci\u0259t etm\u0259k<\/p>\n<p>5. ekspertin r\u0259yinin al\u0131nmas\u0131 \u00fc\u00e7\u00fcn \u0259lav\u0259 suallar t\u0259qdim etm\u0259k<\/p>\n<p>A) 1, 2, 3 B) 2, 4, 5 C) 2, 3, 4 D) 1, 3, 5<\/p>\n<p>#480<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 ke\u00e7iril\u0259rk\u0259n c\u0259lb edilmi\u015f ekspert r\u0259yi kimin ad\u0131ndan verir?<\/p>\n<p>A) m\u0259nsub oldu\u011fu t\u0259\u015fkilat\u0131n ad\u0131ndan<\/p>\n<p>B) d\u00f6vl\u0259tin ad\u0131ndan<\/p>\n<p>C) \u00f6z ad\u0131ndan<\/p>\n<p>D) vergi orqan\u0131n\u0131n ad\u0131ndan<\/p>\n<p>#481<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 zaman\u0131 ekspertiza ke\u00e7irildikd\u0259 ekspertin r\u0259yind\u0259 hans\u0131 m\u0259lumatlar \u0259ks etdirilir?<\/p>\n<p>A) yaln\u0131z ekspert t\u0259r\u0259find\u0259n apar\u0131lan ara\u015fd\u0131rma<\/p>\n<p>B) ekspert t\u0259r\u0259find\u0259n apar\u0131lan ara\u015fd\u0131rma, g\u0259ldiyi n\u0259tic\u0259l\u0259r v\u0259 qoyulan suallara \u0259sasland\u0131r\u0131lm\u0131\u015f cavablar<\/p>\n<p>C) ekspertiza zaman\u0131 a\u015fkar olunan v\u0259 i\u015f \u00fc\u00e7\u00fcn \u0259h\u0259miyy\u0259tli olan hallar v\u0259 faktlar<\/p>\n<p>D) yaln\u0131z ekspert t\u0259r\u0259find\u0259n qoyulan suallara \u0259sasland\u0131r\u0131lm\u0131\u015f cavablar<\/p>\n<p>#482<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 zaman\u0131 ekspertiza apar\u0131ld\u0131qda bar\u0259sind\u0259 onlara dair suallar qoyulmam\u0131\u015f, i\u015f \u00fc\u00e7\u00fcn \u0259h\u0259miyy\u0259tli olan hallar\u0131 m\u00fc\u0259yy\u0259n etdikd\u0259 \u2026<\/p>\n<p>A) yaln\u0131z m\u00fcst\u0259sna hallarda h\u0259min hallar haqq\u0131nda \u00f6z\u00fcn\u00fcn r\u0259yin\u0259 n\u0259tic\u0259l\u0259r daxil etm\u0259k h\u00fcququ yoxdur<\/p>\n<p>B) ekspert t\u0259r\u0259find\u0259n apar\u0131lan ara\u015fd\u0131rma, g\u0259ldiyi n\u0259tic\u0259l\u0259r v\u0259 qoyulan suallara \u0259sasland\u0131r\u0131lm\u0131\u015f cavablar<\/p>\n<p>C) h\u0259min hallar haqq\u0131nda \u00f6z\u00fcn\u00fcn r\u0259yin\u0259 n\u0259tic\u0259l\u0259r daxil etm\u0259k h\u00fcququ vard\u0131r<\/p>\n<p>D) yaln\u0131z yuxar\u0131 vergi orqan\u0131n\u0131n bu bar\u0259d\u0259 q\u0259rar\u0131 \u0259sas\u0131nda h\u0259min hallar haqq\u0131nda \u00f6z\u00fcn\u00fcn r\u0259yin\u0259 n\u0259tic\u0259l\u0259r daxil etm\u0259k h\u00fcququ vard\u0131r<\/p>\n<p>#483<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 ke\u00e7iril\u0259rk\u0259n c\u0259lb edilmi\u015f ekspertin r\u0259yinin sur\u0259ti v\u0259 ya onun r\u0259y verm\u0259k imkan\u0131n\u0131n olmamas\u0131 bar\u0259d\u0259 x\u0259b\u0259r kim\u0259 verilir?<\/p>\n<p>A) m\u0259hk\u0259m\u0259y\u0259<\/p>\n<p>B) yoxlan\u0131lan \u015f\u0259xs\u0259<\/p>\n<p>C) m\u0259nsub oldu\u011fu t\u0259\u015fkilata<\/p>\n<p>D) vergi orqan\u0131na<\/p>\n<p>#484<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 zaman\u0131 ekspertiza ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn d\u0259v\u0259t olunmu\u015f ekspertin r\u0259yinin sur\u0259ti v\u0259 ya onun r\u0259y verm\u0259k imkan\u0131n\u0131n olmamas\u0131 bar\u0259d\u0259 x\u0259b\u0259r yoxlan\u0131lan \u015f\u0259xs\u0259 verildikd\u0259, h\u0259min \u015f\u0259xsin a\u015fa\u011f\u0131dak\u0131 hans\u0131 h\u00fcquqlar\u0131 vard\u0131r?<\/p>\n<p>1. izahat verm\u0259k, \u00f6z etirazlar\u0131n\u0131 b\u0259yan etm\u0259k<\/p>\n<p>2. ekspert\u0259 \u0259lav\u0259 suallar\u0131n qoyulmas\u0131n\u0131 t\u0259l\u0259b etm\u0259k<\/p>\n<p>3. ekspertin r\u0259yi il\u0259 tan\u0131\u015f olmaqdan imtina etm\u0259k<\/p>\n<p>4. bu halda he\u00e7 bir h\u00fcququ yoxdur<\/p>\n<p>5. \u0259lav\u0259, yaxud t\u0259krar ekspertizan\u0131n t\u0259yin edilm\u0259sini t\u0259l\u0259b etm\u0259k<\/p>\n<p>A) 2, 3, 4 B) 1, 2, 5 C) 3, 4, 5 D) 1, 4, 5<\/p>\n<p>#485<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 ke\u00e7iril\u0259rk\u0259n \u0259lav\u0259 ekspertiza n\u0259 vaxt t\u0259yin edilir?<\/p>\n<p>A) he\u00e7 bir halda t\u0259yin edilmir<\/p>\n<p>B) ekspert x\u0259st\u0259l\u0259ndikd\u0259<\/p>\n<p>C) yaln\u0131z vergi \u00f6d\u0259yicisinin t\u0259l\u0259bi il\u0259<\/p>\n<p>D) ekspertin r\u0259yi kifay\u0259t q\u0259d\u0259r ayd\u0131n v\u0259 dol\u011fun olmad\u0131\u011f\u0131 hallarda<\/p>\n<p>#486<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 ke\u00e7iril\u0259rk\u0259n t\u0259krar ekspertiza n\u0259 vaxt t\u0259yin edilir?<\/p>\n<p>A) ekspertin r\u0259yi kifay\u0259t q\u0259d\u0259r ayd\u0131n v\u0259 dol\u011fun olmad\u0131\u011f\u0131 hallarda<\/p>\n<p>B) ekspertin r\u0259yi \u0259sasl\u0131 olmad\u0131\u011f\u0131 v\u0259 onun d\u00fczg\u00fcn olmas\u0131nda \u015f\u00fcbh\u0259l\u0259rin oldu\u011fu hallarda<\/p>\n<p>C) he\u00e7 bir halda t\u0259yin edilmir<\/p>\n<p>D) yaln\u0131z vergi \u00f6d\u0259yicisinin t\u0259l\u0259bi il\u0259<\/p>\n<p>#487<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 zaman\u0131 yoxlan\u0131lan \u015f\u0259xsin ekspertizan\u0131n apar\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 Vergi M\u0259c\u0259ll\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f h\u00fcquqlar\u0131 il\u0259 \u0259laq\u0259dar v\u0259sat\u0259ti t\u0259min edilm\u0259dikd\u0259, vergi orqan\u0131n\u0131n r\u0259hb\u0259ri [r\u0259hb\u0259rin m\u00fcavini] t\u0259r\u0259find\u0259n hans\u0131 t\u0259dbirl\u0259r g\u00f6r\u00fcl\u00fcr?<\/p>\n<p>A) v\u0259sat\u0259tin t\u0259min edilm\u0259m\u0259si s\u0259b\u0259bl\u0259ri bar\u0259d\u0259 vergi \u00f6d\u0259yicisin\u0259 m\u0259lumat g\u00f6nd\u0259rilir<\/p>\n<p>B) bu bar\u0259d\u0259 yuxar\u0131 vergi orqan\u0131na v\u0259 vergi \u00f6d\u0259yicisin\u0259 m\u0259lumat verilir<\/p>\n<p>C) v\u0259sat\u0259tin r\u0259dd edilm\u0259si s\u0259b\u0259bl\u0259ri g\u00f6st\u0259rilm\u0259kl\u0259 \u0259sasland\u0131r\u0131lm\u0131\u015f q\u0259rar \u00e7\u0131xar\u0131l\u0131r v\u0259 q\u0259rar\u0131n sur\u0259ti yoxlan\u0131lan \u015f\u0259xs\u0259 t\u0259qdim edilir<\/p>\n<p>D) he\u00e7 bir t\u0259dbir g\u00f6r\u00fclm\u0259m\u0259si bar\u0259d\u0259 vergi \u00f6d\u0259yicisin\u0259 m\u0259lumat verilir<\/p>\n<p>#488<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 zaman\u0131 hans\u0131 hallarda m\u00fct\u0259x\u0259ssis d\u0259v\u0259t oluna bil\u0259r?<\/p>\n<p>A) vergi \u00f6d\u0259yicisinin t\u0259l\u0259bi il\u0259<\/p>\n<p>B) m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 il\u0259<\/p>\n<p>C) d\u0259v\u0259t olunmur<\/p>\n<p>D) s\u0259yyar vergi yoxlamas\u0131n\u0131n ke\u00e7irilm\u0259si zaman\u0131 bilavasit\u0259 vergi orqanlar\u0131n\u0131n f\u0259aliyy\u0259t dair\u0259sin\u0259 aid olmayan sah\u0259l\u0259r \u00fczr\u0259 x\u00fcsusi bilik v\u0259 t\u0259cr\u00fcb\u0259 t\u0259l\u0259b olunduqda<\/p>\n<p>#489<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 zaman\u0131 m\u00fct\u0259x\u0259ssis hans\u0131 orqan\u0131n q\u0259rar\u0131 \u0259sas\u0131nda d\u0259v\u0259t olunur?<\/p>\n<p>A) m\u0259hk\u0259m\u0259nin<\/p>\n<p>B) yuxar\u0131 vergi orqan\u0131n\u0131n<\/p>\n<p>C) Nazirl\u0259r Kabinetinin<\/p>\n<p>D) s\u0259yyar vergi yoxlamas\u0131n\u0131 h\u0259yata ke\u00e7ir\u0259n vergi orqan\u0131n\u0131n<\/p>\n<p>#490<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 zaman\u0131 c\u0259lb edil\u0259n m\u00fct\u0259x\u0259ssisin x\u00fcsusi bilik v\u0259 t\u0259cr\u00fcb\u0259si olmaqla yana\u015f\u0131, a\u015fa\u011f\u0131dak\u0131 hans\u0131 v\u0259ziyy\u0259tin olmas\u0131 m\u0259cburidir?<\/p>\n<p>A) m\u00fct\u0259x\u0259ssis vergi \u00f6d\u0259yicisinin ail\u0259 \u00fczv\u00fc olmal\u0131d\u0131r<\/p>\n<p>B) o, i\u015fin n\u0259tic\u0259l\u0259rind\u0259 maraql\u0131 olmamal\u0131d\u0131r<\/p>\n<p>C) o, i\u015fin n\u0259tic\u0259l\u0259rind\u0259 maraql\u0131 olmal\u0131d\u0131r<\/p>\n<p>D) o, m\u00fc\u0259yy\u0259n edilmi\u015f qaydada vergi orqan\u0131nda m\u00fct\u0259x\u0259ssis kimi qeydiyyatdan ke\u00e7m\u0259lidir<\/p>\n<p>#491<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 zaman\u0131 c\u0259lb edil\u0259n m\u00fct\u0259x\u0259ssisin i\u015fin n\u0259tic\u0259l\u0259rind\u0259 maraql\u0131 olmas\u0131 a\u015fkar edildikd\u0259 \u2026<\/p>\n<p>A) m\u00fcst\u0259sna hallarda m\u00fct\u0259x\u0259ssisin r\u0259yi vergi orqanlar\u0131 t\u0259r\u0259find\u0259n istifad\u0259 oluna bilm\u0259z<\/p>\n<p>B) b\u00fct\u00fcn hallarda m\u00fct\u0259x\u0259ssisin r\u0259yi vergi orqanlar\u0131 t\u0259r\u0259find\u0259n istifad\u0259 oluna bil\u0259r<\/p>\n<p>C) he\u00e7 bir halda m\u00fct\u0259x\u0259ssisin r\u0259yi vergi orqanlar\u0131 t\u0259r\u0259find\u0259n istifad\u0259 oluna bilm\u0259z<\/p>\n<p>D) m\u0259hk\u0259m\u0259y\u0259 m\u00fcraci\u0259t edilm\u0259lidir<\/p>\n<p>#492<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 zaman\u0131 m\u00fct\u0259x\u0259ssis hans\u0131 s\u0259n\u0259d \u0259sas\u0131nda c\u0259lb edilir?<\/p>\n<p>A) g\u00f6nd\u0259ri\u015f \u0259sas\u0131nda<\/p>\n<p>B) m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 \u0259sas\u0131nda<\/p>\n<p>C) m\u00fcqavil\u0259 \u0259sas\u0131nda<\/p>\n<p>D) m\u00fct\u0259x\u0259ssisin i\u015fl\u0259diyi t\u0259\u015fkilat\u0131n r\u0259hb\u0259rinin tap\u015f\u0131r\u0131\u011f\u0131 \u0259sas\u0131nda<\/p>\n<p>#493<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131n\u0131n ke\u00e7irilm\u0259si zaman\u0131 m\u00fcqavil\u0259 \u0259sas\u0131nda m\u00fct\u0259x\u0259ssis c\u0259lb edildikd\u0259 h\u0259min m\u00fcqavil\u0259d\u0259 hans\u0131 m\u0259lumatlar \u0259ks etdirilir?<\/p>\n<p>1. m\u00fcqavil\u0259 t\u0259r\u0259fl\u0259rinin h\u00fcquqlar\u0131 v\u0259 v\u0259zif\u0259l\u0259ri<\/p>\n<p>2. m\u00fcqavil\u0259 t\u0259r\u0259fl\u0259rinin vergi \u00f6hd\u0259likl\u0259ri<\/p>\n<p>3. s\u0259hv v\u0259 ya bil\u0259r\u0259kd\u0259n yalan r\u0259y verm\u0259sin\u0259 g\u00f6r\u0259 m\u00fct\u0259x\u0259ssisin m\u0259suliyy\u0259ti v\u0259 inzibati qanunvericilikd\u0259 n\u0259z\u0259rd\u0259 tutulan dig\u0259r m\u0259s\u0259l\u0259l\u0259r<\/p>\n<p>4. s\u0259hv v\u0259 ya bil\u0259r\u0259kd\u0259n yalan r\u0259y verm\u0259sin\u0259 g\u00f6r\u0259 m\u00fct\u0259x\u0259ssisin m\u0259suliyy\u0259ti v\u0259 m\u00fclki qanunvericilikd\u0259 n\u0259z\u0259rd\u0259 tutulan dig\u0259r m\u0259s\u0259l\u0259l\u0259r<\/p>\n<p>5. m\u00fct\u0259x\u0259ssis qar\u015f\u0131s\u0131nda qoyulan suallar<\/p>\n<p>A) 3, 4, 5 B) 2, 3, 4 C) 1, 3, 4 D) 1, 4, 5<\/p>\n<p>#494<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 zaman\u0131 vergi \u00f6d\u0259yicisi vergi yoxlamas\u0131 akt\u0131na \u0259lav\u0259 olunmu\u015f m\u00fct\u0259x\u0259ssisin r\u0259yi il\u0259 raz\u0131la\u015fmad\u0131qda hans\u0131 t\u0259dbirl\u0259ri g\u00f6r\u0259 bil\u0259r?<\/p>\n<p>A) bu bar\u0259d\u0259 \u00f6z etirazlar\u0131n\u0131 yaz\u0131l\u0131 \u015f\u0259kild\u0259 t\u0259rtib ed\u0259r\u0259k yoxlama materiallar\u0131na \u0259lav\u0259 ed\u0259 bil\u0259r<\/p>\n<p>B) bu bar\u0259d\u0259 yoxlama akt\u0131nda m\u00fcvafiq qeydl\u0259r ed\u0259 bil\u0259r<\/p>\n<p>C) he\u00e7 bir t\u0259dbir g\u00f6r\u0259 bilm\u0259z<\/p>\n<p>D) bu halda yaln\u0131z yuxar\u0131 vergi orqan\u0131na m\u00fcraci\u0259t ed\u0259 bil\u0259r<\/p>\n<p>#495<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 zaman\u0131 d\u0259v\u0259t edilmi\u015f m\u00fct\u0259x\u0259ssisin s\u0259hv v\u0259 ya bil\u0259r\u0259kd\u0259n yalan r\u0259y verm\u0259si n\u0259tic\u0259sind\u0259 vergi orqanlar\u0131na v\u0259 ya vergi \u00f6d\u0259yicisin\u0259 d\u0259y\u0259n z\u0259r\u0259rin \u00f6d\u0259nilm\u0259si hans\u0131 qanunvericiliy\u0259 m\u00fcvafiq olaraq t\u0259l\u0259b oluna bil\u0259r?<\/p>\n<p>A) vergi qanunvericiliyin\u0259<\/p>\n<p>B) m\u00fclki qanunvericiliy\u0259<\/p>\n<p>C) g\u00f6mr\u00fck qanunvericiliyin\u0259<\/p>\n<p>D) t\u0259l\u0259b oluna bilm\u0259z<\/p>\n<p>#496<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 zaman\u0131 hans\u0131 hallarda t\u0259rc\u00fcm\u0259\u00e7i d\u0259v\u0259t oluna bil\u0259r?<\/p>\n<p>A) z\u0259ruri hallarda<\/p>\n<p>B) ist\u0259nil\u0259n hallarda<\/p>\n<p>C) vergi \u00f6d\u0259yicisinin t\u0259l\u0259bi il\u0259<\/p>\n<p>D) yoxlay\u0131c\u0131n\u0131n t\u0259l\u0259bi il\u0259<\/p>\n<p>#497<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 zaman\u0131 t\u0259rc\u00fcm\u0259\u00e7i kim olmal\u0131d\u0131r?<\/p>\n<p>A) i\u015fin n\u0259tic\u0259l\u0259rind\u0259 mara\u011f\u0131 olan \u015f\u0259xs<\/p>\n<p>B) vergi \u00f6d\u0259yicisinin yax\u0131n qohumu<\/p>\n<p>C) \u0259cn\u0259bi v\u0259t\u0259nda\u015f<\/p>\n<p>D) t\u0259rc\u00fcm\u0259 \u00fc\u00e7\u00fcn laz\u0131m olan dili bil\u0259n, i\u015fin n\u0259tic\u0259l\u0259rind\u0259 mara\u011f\u0131 olmayan \u015f\u0259xs<\/p>\n<p>#498<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 zaman\u0131 t\u0259rc\u00fcm\u0259\u00e7i hans\u0131 s\u0259n\u0259d \u0259sas\u0131nda d\u0259v\u0259t olunur?<\/p>\n<p>A) m\u00fcqavil\u0259 \u0259sas\u0131nda<\/p>\n<p>B) m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 \u0259sas\u0131nda<\/p>\n<p>C) g\u00f6nd\u0259ri\u015f \u0259sas\u0131nda<\/p>\n<p>D) t\u0259rc\u00fcm\u0259\u00e7inin i\u015fl\u0259diyi t\u0259\u015fkilat\u0131n r\u0259hb\u0259rinin \u0259mri \u0259sas\u0131nda<\/p>\n<p>#499<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131n\u0131n ke\u00e7irilm\u0259si zaman\u0131 m\u00fcqavil\u0259 \u0259sas\u0131nda t\u0259rc\u00fcm\u0259\u00e7i d\u0259v\u0259t edildikd\u0259 h\u0259min m\u00fcqavil\u0259d\u0259 hans\u0131 m\u0259lumatlar \u0259ks etdirilir?<\/p>\n<p>1. m\u00fcqavil\u0259 t\u0259r\u0259fl\u0259rinin h\u00fcquqlar\u0131 v\u0259 v\u0259zif\u0259l\u0259ri<\/p>\n<p>2. m\u00fcqavil\u0259 t\u0259r\u0259fl\u0259rinin vergi \u00f6hd\u0259likl\u0259ri<\/p>\n<p>3. bil\u0259r\u0259kd\u0259n yalan t\u0259rc\u00fcm\u0259y\u0259 g\u00f6r\u0259 t\u0259rc\u00fcm\u0259\u00e7inin m\u0259suliyy\u0259ti v\u0259 inzibati qanunvericilikd\u0259 n\u0259z\u0259rd\u0259 tutulan dig\u0259r m\u0259s\u0259l\u0259l\u0259r<\/p>\n<p>4. bil\u0259r\u0259kd\u0259n yalan t\u0259rc\u00fcm\u0259y\u0259 g\u00f6r\u0259 t\u0259rc\u00fcm\u0259\u00e7inin m\u0259suliyy\u0259ti v\u0259 m\u00fclki qanunvericilikd\u0259 n\u0259z\u0259rd\u0259 tutulan dig\u0259r m\u0259s\u0259l\u0259l\u0259r<\/p>\n<p>A) 2, 4 B) 3, 4 C) 1, 3 D) 1, 4<\/p>\n<p>#500<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 zaman\u0131 d\u0259v\u0259t edil\u0259n m\u00fc\u015fahid\u0259\u00e7i \u0259n az\u0131 ne\u00e7\u0259 n\u0259f\u0259r olmal\u0131d\u0131r?<\/p>\n<p>A) m\u0259hdudiyy\u0259t qoyulmur<\/p>\n<p>B) 4 n\u0259f\u0259r<\/p>\n<p>C) 2 n\u0259f\u0259r<\/p>\n<p>D) 1 n\u0259f\u0259r<\/p>\n<p>#501<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 zaman\u0131 hans\u0131 fiziki \u015f\u0259xsl\u0259r m\u00fc\u015fahid\u0259\u00e7i qismind\u0259 d\u0259v\u0259t edil\u0259 bil\u0259rl\u0259r?<\/p>\n<p>A) ist\u0259nil\u0259n rezident v\u0259 qeyri-rezident fiziki \u015f\u0259xs<\/p>\n<p>B) yoxlaman\u0131n n\u0259tic\u0259l\u0259rind\u0259 maraql\u0131 olan fiziki \u015f\u0259xsl\u0259r<\/p>\n<p>C) vergi \u00f6d\u0259yicisinin ail\u0259 \u00fczv\u00fc olan ist\u0259nil\u0259n fiziki \u015f\u0259xs<\/p>\n<p>D) yoxlaman\u0131n n\u0259tic\u0259l\u0259rind\u0259 maraql\u0131 olmayan fiziki \u015f\u0259xsl\u0259r<\/p>\n<p>#502<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 zaman\u0131 m\u00fc\u015fahid\u0259\u00e7i kimi kiml\u0259rin i\u015ftirak\u0131na yol verilmir?<\/p>\n<p>A) maliyy\u0259 orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin<\/p>\n<p>B) sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan v\u0259t\u0259nda\u015flar\u0131n<\/p>\n<p>C) h\u00fcquq-m\u00fchafiz\u0259 orqan\u0131 i\u015f\u00e7il\u0259rinin<\/p>\n<p>D) vergi orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin<\/p>\n<p>#503<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 zaman\u0131 d\u0259v\u0259t edil\u0259n m\u00fc\u015fahid\u0259\u00e7il\u0259r onlar\u0131n i\u015ftirak\u0131 il\u0259 ke\u00e7iril\u0259n h\u0259r\u0259k\u0259tl\u0259rl\u0259 ba\u011fl\u0131 hans\u0131 m\u0259lumatlar\u0131 protokolda t\u0259sdiq etm\u0259y\u0259 borcludurlar?<\/p>\n<p>A) \u00f6d\u0259nilm\u0259y\u0259n vergil\u0259r bar\u0259d\u0259 m\u0259lumatlar\u0131<\/p>\n<p>B) h\u0259r\u0259k\u0259tl\u0259rin fakt\u0131, m\u0259zmunu v\u0259 n\u0259tic\u0259l\u0259ri bar\u0259d\u0259 m\u0259lumatlar\u0131<\/p>\n<p>C) \u00f6d\u0259nil\u0259n vergil\u0259r v\u0259 vergi borclar\u0131 bar\u0259d\u0259 m\u0259lumatlar\u0131<\/p>\n<p>D) vergi qanunvericiliyinin pozulmas\u0131na g\u00f6r\u0259 t\u0259tbiq edil\u0259 bil\u0259n m\u0259suliyy\u0259t t\u0259dbirl\u0259rini<\/p>\n<p>#504<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131n\u0131n ke\u00e7irilm\u0259si zaman\u0131 d\u0259v\u0259t edil\u0259n m\u00fc\u015fahid\u0259\u00e7i h\u0259yata ke\u00e7iril\u0259n h\u0259r\u0259k\u0259tl\u0259r\u0259 dair a\u015fa\u011f\u0131dak\u0131 hans\u0131 t\u0259dbirl\u0259ri g\u00f6r\u0259 bil\u0259rl\u0259r?<\/p>\n<p>1. vergi \u00f6d\u0259yicisinin cinay\u0259t m\u0259suliyy\u0259tin\u0259 c\u0259lb olunmas\u0131 bar\u0259d\u0259 m\u00fcvafiq orqanlara m\u00fcraci\u0259t edilm\u0259si bar\u0259d\u0259 t\u0259klif ver\u0259 bil\u0259r<\/p>\n<p>2. vergi orqanlar\u0131n\u0131n yoxlaman\u0131 ke\u00e7ir\u0259n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin qeyri-qanuni h\u0259r\u0259k\u0259tl\u0259rini protokola daxil ed\u0259 bil\u0259r<\/p>\n<p>3. ke\u00e7iril\u0259n h\u0259r\u0259k\u0259tl\u0259r\u0259 dair \u00f6z qeydl\u0259rini protokola daxil ed\u0259 bil\u0259r<\/p>\n<p>4. z\u0259rur\u0259t olduqda h\u0259min h\u0259r\u0259k\u0259tl\u0259r\u0259 dair \u00f6z izahatlar\u0131n\u0131 ver\u0259 bil\u0259r<\/p>\n<p>A) 2, 4 B) 3, 4 C) 1, 3 D) 1, 4<\/p>\n<p>#505<\/p>\n<p>Vergi yoxlamalar\u0131 zaman\u0131 eyni \u015f\u0259xs vergi orqanlar\u0131 t\u0259r\u0259find\u0259n vergi ili \u0259rzind\u0259 ne\u00e7\u0259 d\u0259f\u0259d\u0259n art\u0131q m\u00fc\u015fahid\u0259\u00e7i kimi d\u0259v\u0259t oluna bilm\u0259z?<\/p>\n<p>A) 3 d\u0259f\u0259d\u0259n<\/p>\n<p>B) 4 d\u0259f\u0259d\u0259n<\/p>\n<p>C) 2 d\u0259f\u0259d\u0259n<\/p>\n<p>D) 1 d\u0259f\u0259d\u0259n<\/p>\n<p>#506<\/p>\n<p>Vergi yoxlamas\u0131n\u0131n h\u0259yata ke\u00e7irilm\u0259si \u00fczr\u0259 h\u0259r\u0259k\u0259tl\u0259rin icraat\u0131 zaman\u0131 t\u0259rtib edil\u0259n protokolda a\u015fa\u011f\u0131dak\u0131lardan hans\u0131lar g\u00f6st\u0259rilir?<\/p>\n<p>1. konkret h\u0259r\u0259k\u0259tl\u0259rin h\u0259yata ke\u00e7irilm\u0259sinin yeri v\u0259 vaxt\u0131<\/p>\n<p>2. vergi \u00f6d\u0259yicisinin \u0259vv\u0259lki yoxlamalarda m\u0259suliyy\u0259t\u0259 c\u0259lb edilib-edilm\u0259m\u0259si<\/p>\n<p>3. h\u0259r\u0259k\u0259tin h\u0259yata ke\u00e7irilm\u0259sind\u0259 i\u015ftirak ed\u0259n v\u0259 ya onun h\u0259yata ke\u00e7irilm\u0259sini m\u00fc\u015fahid\u0259 ed\u0259n \u015f\u0259xsin ad\u0131, laz\u0131m olduqda onun \u00fcnvan\u0131, v\u0259t\u0259nda\u015fl\u0131\u011f\u0131, az\u0259rbaycan dilind\u0259 dan\u0131\u015fa bilib-bilm\u0259m\u0259si<\/p>\n<p>4. h\u0259r\u0259k\u0259tin m\u0259zmunu, onun h\u0259yata ke\u00e7irilm\u0259sinin ard\u0131c\u0131ll\u0131\u011f\u0131<\/p>\n<p>5. vergi \u00f6d\u0259yicisinin b\u00fcdc\u0259 qar\u015f\u0131s\u0131nda borc \u00f6hd\u0259likl\u0259rinin olub-olmamas\u0131<\/p>\n<p>A) 2, 4, 5 B) 1, 3, 4 C) 1, 3 , 5 D) 1, 2, 4<\/p>\n<p>#507<\/p>\n<p>Vergi M\u0259c\u0259ll\u0259si il\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f hallarda vergi yoxlamas\u0131n\u0131n ke\u00e7irilm\u0259si zaman\u0131 t\u0259rtib edil\u0259n protokolda a\u015fa\u011f\u0131dak\u0131 m\u0259lumatlardan hans\u0131lar g\u00f6st\u0259rilir?<\/p>\n<p>1. vergi \u00f6d\u0259yicisinin b\u00fcdc\u0259 qar\u015f\u0131s\u0131nda borc \u00f6hd\u0259likl\u0259rinin m\u0259bl\u0259\u011fi<\/p>\n<p>2. h\u0259r\u0259k\u0259tin m\u0259zmunu, onun h\u0259yata ke\u00e7irilm\u0259sinin ard\u0131c\u0131ll\u0131\u011f\u0131<\/p>\n<p>3. vergi \u00f6d\u0259yicisinin vergitutma m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn hans\u0131 u\u00e7ot metodundan istifad\u0259 etm\u0259si<\/p>\n<p>4. h\u0259r\u0259k\u0259tl\u0259rin h\u0259yata ke\u00e7irilm\u0259si zaman\u0131 a\u015fkar olunan v\u0259 i\u015f \u00fc\u00e7\u00fcn \u0259h\u0259miyy\u0259tli olan faktlar v\u0259 hallar<\/p>\n<p>5. Vergi M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq \u0259\u015fyalar n\u00fcmun\u0259 kimi g\u00f6t\u00fcr\u00fcld\u00fckd\u0259 h\u0259min \u0259\u015fyalar\u0131n miqdar\u0131, h\u0259cmi v\u0259 dig\u0259r x\u00fcsusi \u0259lam\u0259tl\u0259ri<\/p>\n<p>A) 2, 4, 5 B) 1, 3, 4 C) 1, 3 , 5 D) 1, 2, 4<\/p>\n<p>#508<\/p>\n<p>Vergi yoxlamas\u0131n\u0131n h\u0259yata ke\u00e7irilm\u0259si \u00fczr\u0259 h\u0259r\u0259k\u0259tl\u0259rin icraat\u0131 zaman\u0131 t\u0259rtib edil\u0259n protokolu imzalayan \u015f\u0259xsl\u0259rin hans\u0131 h\u00fcququ vard\u0131r?<\/p>\n<p>A) h\u0259min \u015f\u0259xsl\u0259rin protokolu imzalamaqdan ba\u015fqa he\u00e7 bir h\u00fcququ yoxdur<\/p>\n<p>B) h\u0259min \u015f\u0259xsl\u0259rin yaln\u0131z protokola daxil edilm\u0259li olan qeydl\u0259r etm\u0259k h\u00fcququ vard\u0131r<\/p>\n<p>C) h\u0259min \u015f\u0259xsl\u0259rin protokola daxil edilm\u0259li olan v\u0259 ya i\u015f\u0259 tikilm\u0259li olan qeydl\u0259r etm\u0259k h\u00fcququ yoxdur<\/p>\n<p>D) h\u0259min \u015f\u0259xsl\u0259rin protokola daxil edilm\u0259li olan v\u0259 ya i\u015f\u0259 tikilm\u0259li olan qeydl\u0259r etm\u0259k h\u00fcququ vard\u0131r<\/p>\n<p>#509<\/p>\n<p>Vergi yoxlamas\u0131n\u0131n h\u0259yata ke\u00e7irilm\u0259si \u00fczr\u0259 h\u0259r\u0259k\u0259tl\u0259rin icraat\u0131 zaman\u0131 t\u0259rtib edil\u0259n protokol kiml\u0259r t\u0259r\u0259find\u0259n imzalan\u0131r?<\/p>\n<p>A)vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsi v\u0259 h\u0259r\u0259k\u0259tin h\u0259yata ke\u00e7irilm\u0259sind\u0259 i\u015ftirak ed\u0259n b\u00fct\u00fcn \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n<\/p>\n<p>B) vergi \u00f6d\u0259yicisi v\u0259 vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri t\u0259r\u0259find\u0259n<\/p>\n<p>C) yaln\u0131z vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n<\/p>\n<p>D) vergi orqan\u0131 t\u0259r\u0259find\u0259n d\u0259v\u0259t edilmi\u015f m\u00fct\u0259x\u0259ssisl\u0259r, t\u0259rc\u00fcm\u0259\u00e7il\u0259r v\u0259 m\u00fc\u015fahid\u0259\u00e7il\u0259r t\u0259r\u0259find\u0259n<\/p>\n<p>#510<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131n\u0131n materiallar\u0131na bax\u0131lman\u0131n n\u0259tic\u0259l\u0259ri \u00fczr\u0259 vergi orqan\u0131n\u0131n r\u0259hb\u0259ri [r\u0259hb\u0259rin m\u00fcavini] ne\u00e7\u0259 g\u00fcn m\u00fcdd\u0259tind\u0259 q\u0259rar \u00e7\u0131xar\u0131r?<\/p>\n<p>A) 10 g\u00fcn<\/p>\n<p>B) 5 g\u00fcn<\/p>\n<p>C) 15 g\u00fcn<\/p>\n<p>D) 20 g\u00fcn<\/p>\n<p>#511<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131n\u0131n materiallar\u0131na bax\u0131lman\u0131n n\u0259tic\u0259l\u0259ri \u00fczr\u0259 vergi orqan\u0131n\u0131n r\u0259hb\u0259ri [r\u0259hb\u0259rin m\u00fcavini] 10 g\u00fcn m\u00fcdd\u0259tind\u0259 hans\u0131 q\u0259rar\u0131 \u00e7\u0131xar\u0131r?<\/p>\n<p>A) vergi \u00f6d\u0259yicisinin vergi qanunvericiliyinin pozulmas\u0131na g\u00f6r\u0259 m\u0259suliyy\u0259t\u0259 c\u0259lb edilm\u0259si haqq\u0131nda<\/p>\n<p>B) vergi \u00f6d\u0259yicisinin \u0259mlak\u0131n\u0131n siyah\u0131ya al\u0131nmas\u0131 haqq\u0131nda<\/p>\n<p>C) xronometraj metodu il\u0259 m\u00fc\u015fahid\u0259 apar\u0131lmas\u0131 haqq\u0131nda<\/p>\n<p>D) operativ vergi n\u0259zar\u0259tinin h\u0259yata ke\u00e7irilm\u0259si haqq\u0131nda<\/p>\n<p>#512<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131n\u0131n materiallar\u0131na bax\u0131lman\u0131n n\u0259tic\u0259l\u0259ri \u00fczr\u0259 vergi orqan\u0131n\u0131n r\u0259hb\u0259ri [r\u0259hb\u0259rin m\u00fcavini] 10 g\u00fcn m\u00fcdd\u0259tind\u0259 hans\u0131 q\u0259rar\u0131 \u00e7\u0131xara bilm\u0259z?<\/p>\n<p>A) vergi \u00f6d\u0259yicisinin vergi qanunvericiliyinin pozulmas\u0131na g\u00f6r\u0259 m\u0259suliyy\u0259t\u0259 c\u0259lb edilm\u0259si haqq\u0131nda<\/p>\n<p>B) vergi \u00f6d\u0259yicisinin vergi qanunvericiliyinin pozulmas\u0131na g\u00f6r\u0259 m\u0259suliyy\u0259t\u0259 c\u0259lb edilm\u0259sind\u0259n imtina olunmas\u0131 haqq\u0131nda<\/p>\n<p>C) vergi \u00f6d\u0259yicisinin \u0259mlak\u0131n\u0131n siyah\u0131ya al\u0131nmas\u0131 haqq\u0131nda<\/p>\n<p>D) \u0259lav\u0259 vergi yoxlamas\u0131 t\u0259dbirl\u0259rinin ke\u00e7irilm\u0259si haqq\u0131nda<\/p>\n<p>#513<\/p>\n<p>Vergi orqan\u0131n\u0131n r\u0259hb\u0259ri [r\u0259hb\u0259rin m\u00fcavini] s\u0259yyar vergi yoxlamas\u0131n\u0131n materiallar\u0131na bax\u0131lman\u0131n n\u0259tic\u0259l\u0259ri \u00fczr\u0259 \u00e7\u0131xar\u0131lmas\u0131 m\u00fcmk\u00fcn olan 3 q\u0259rardan eyni vaxtda ne\u00e7\u0259sini \u00e7\u0131xara bil\u0259r?<\/p>\n<p>A) 2-ni<\/p>\n<p>B) 1-ni<\/p>\n<p>C) 3-n\u00fc<\/p>\n<p>D) he\u00e7 birini<\/p>\n<p>#514<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131n\u0131n materiallar\u0131na bax\u0131lman\u0131n n\u0259tic\u0259l\u0259ri \u00fczr\u0259 vergi orqan\u0131n\u0131n r\u0259hb\u0259ri [r\u0259hb\u0259rin m\u00fcavini] 10 g\u00fcn m\u00fcdd\u0259tind\u0259 a\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259n q\u0259rarlardan hans\u0131lar\u0131 \u00e7\u0131xara bil\u0259r?<\/p>\n<p>1. vergi \u00f6d\u0259yicisinin vergi qanunvericiliyinin pozulmas\u0131na g\u00f6r\u0259 m\u0259suliyy\u0259t\u0259 c\u0259lb edilm\u0259si<\/p>\n<p>2. vergi \u00f6d\u0259yicisinin vergi qanunvericiliyinin pozulmas\u0131na g\u00f6r\u0259 m\u0259suliyy\u0259t\u0259 c\u0259lb edilm\u0259sind\u0259n imtina olunmas\u0131<\/p>\n<p>3. vergi \u00f6d\u0259yicisinin \u0259mlak\u0131n\u0131n siyah\u0131ya al\u0131nmas\u0131<\/p>\n<p>4. xronometraj metodu il\u0259 m\u00fc\u015fahid\u0259 apar\u0131lmas\u0131<\/p>\n<p>5. \u0259lav\u0259 vergi yoxlamas\u0131 t\u0259dbirl\u0259rinin ke\u00e7irilm\u0259si<\/p>\n<p>A) 1, 2, 3 B) 2, 3, 4 C) 1, 2, 5 D) 3, 4, 5<\/p>\n<p>514-1<\/p>\n<p>N\u00f6vb\u0259d\u0259nk\u0259nar s\u0259yyar vergi yoxlamas\u0131n\u0131n materiallar\u0131na bax\u0131lman\u0131n n\u0259tic\u0259l\u0259ri \u00fczr\u0259 a\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259n hans\u0131 q\u0259rarlar \u00e7\u0131xar\u0131la bil\u0259r?<\/p>\n<ol>\n<li>\u0259vv\u0259lki vergi yoxlamas\u0131n\u0131n n\u0259tic\u0259si \u00fczr\u0259 q\u0259bul edilmi\u015f q\u0259rar\u0131n q\u00fcvv\u0259d\u0259 saxlan\u0131lmas\u0131<\/li>\n<li>\u0259mlak\u0131n siyah\u0131ya al\u0131nmas\u0131 bar\u0259d\u0259 yeni q\u0259rar q\u0259bul edilm\u0259si<\/li>\n<li>\u0259vv\u0259lki vergi yoxlamas\u0131n\u0131n n\u0259tic\u0259si \u00fczr\u0259 q\u0259bul edilmi\u015f q\u0259rar\u0131n tam v\u0259 ya qism\u0259n l\u0259\u011fv edilm\u0259si v\u0259 ya q\u0259rara d\u0259yi\u015fiklikl\u0259r edilm\u0259si<\/li>\n<li>yenid\u0259n t\u0259krar s\u0259yyar vergi yoxlamas\u0131 ke\u00e7irilm\u0259si<\/li>\n<li>yeni q\u0259rar\u0131n q\u0259bul edilm\u0259si<\/li>\n<li>1.2.4 B) 1.3.5 C) 2.3.5 D) 2.3.4<\/li>\n<\/ol>\n<p>#515<\/p>\n<p>Vergi \u00f6d\u0259yicisinin vergi qanunvericiliyinin pozulmas\u0131na g\u00f6r\u0259 m\u0259suliyy\u0259t\u0259 c\u0259lb edilm\u0259si haqq\u0131nda q\u0259rarda a\u015fa\u011f\u0131dak\u0131 hans\u0131 m\u0259lumatlar ona izah olunur?<\/p>\n<p>1. vergi \u00f6d\u0259yicisinin b\u00fcdc\u0259 qar\u015f\u0131s\u0131nda borc \u00f6hd\u0259likl\u0259rinin vaxt\u0131nda \u00f6d\u0259nilm\u0259sinin vacibliyi<\/p>\n<p>2. vergi yoxlamas\u0131 il\u0259 m\u00fc\u0259yy\u0259n olunmu\u015f vergi qanunvericiliyinin pozulmas\u0131 \u015f\u0259raiti, h\u0259min \u015f\u0259raiti t\u0259sdiq ed\u0259n s\u0259n\u0259dl\u0259r v\u0259 dig\u0259r m\u0259lumatlar<\/p>\n<p>3. vergi \u00f6d\u0259yicisinin \u00f6z\u00fcn\u00fcn m\u00fcdafi\u0259si \u00fc\u00e7\u00fcn g\u0259tirdiyi d\u0259lill\u0259r v\u0259 bu d\u0259lill\u0259rin yoxlan\u0131lmas\u0131n\u0131n n\u0259tic\u0259l\u0259ri<\/p>\n<p>4. h\u0259r\u0259k\u0259tl\u0259rin h\u0259yata ke\u00e7irilm\u0259si zaman\u0131 a\u015fkar olunan v\u0259 i\u015f \u00fc\u00e7\u00fcn \u0259h\u0259miyy\u0259tli olan faktlar v\u0259 hallar<\/p>\n<p>5. vergi qanunvericiliyinin pozulmas\u0131na g\u00f6r\u0259 v\u0259 t\u0259tbiq olunan m\u0259suliyy\u0259t t\u0259dbirl\u0259rini n\u0259z\u0259rd\u0259 tutan m\u00fcvafiq qanunlar\u0131n madd\u0259l\u0259ri g\u00f6st\u0259rilm\u0259kl\u0259 vergi \u00f6d\u0259yicisinin vergi qanunvericiliyinin konkret hans\u0131 t\u0259l\u0259bl\u0259rinin pozulmas\u0131na g\u00f6r\u0259 m\u0259suliyy\u0259t\u0259 c\u0259lb olunmas\u0131<\/p>\n<p>A) 1, 3, 5 B) 1, 3, 4 C) 2, 3 , 5 D) 1, 2, 4<\/p>\n<p>#516<\/p>\n<p>Vergi \u00f6d\u0259yicisinin vergi qanunvericiliyinin pozulmas\u0131na g\u00f6r\u0259 m\u0259suliyy\u0259t\u0259 c\u0259lb edilm\u0259si bar\u0259d\u0259 \u00e7\u0131xar\u0131lm\u0131\u015f q\u0259rar \u0259sas\u0131nda 10 g\u00fcnd\u0259n gec olmayaraq vergi \u00f6d\u0259yicisin\u0259 vergi borcunun, faizl\u0259rin, maliyy\u0259 sanksiyalar\u0131n\u0131n m\u0259bl\u0259\u011fl\u0259rinin, inzibati c\u0259rim\u0259l\u0259rin, habel\u0259 a\u015fkar edilmi\u015f pozuntular\u0131n aradan qald\u0131r\u0131lmas\u0131 bar\u0259d\u0259 hans\u0131 s\u0259n\u0259d g\u00f6nd\u0259rilir?<\/p>\n<p>A) aray\u0131\u015f<\/p>\n<p>B) protokol<\/p>\n<p>C) t\u0259l\u0259bnam\u0259<\/p>\n<p>D) akt<\/p>\n<p>#517<\/p>\n<p>Vergi \u00f6d\u0259yicisinin vergi qanunvericiliyinin pozulmas\u0131na g\u00f6r\u0259 m\u0259suliyy\u0259t\u0259 c\u0259lb edilm\u0259si bar\u0259d\u0259 \u00e7\u0131xar\u0131lm\u0131\u015f q\u0259rar \u0259sas\u0131nda 10 g\u00fcnd\u0259n gec olmayaraq vergi \u00f6d\u0259yicisin\u0259 n\u0259 bar\u0259d\u0259 t\u0259l\u0259bnam\u0259 g\u00f6nd\u0259rilir?<\/p>\n<p>A) vergi borcunun v\u0259 faizl\u0259rin \u00f6d\u0259nilm\u0259si bar\u0259d\u0259<\/p>\n<p>B) vergi borcunun, faizl\u0259rin, maliyy\u0259 sanksiyalar\u0131n\u0131n m\u0259bl\u0259\u011fl\u0259rinin, inzibati c\u0259rim\u0259l\u0259rin, habel\u0259 a\u015fkar edilmi\u015f pozuntular\u0131n aradan qald\u0131r\u0131lmas\u0131 bar\u0259d\u0259<\/p>\n<p>C) a\u015fkar edilmi\u015f pozuntular\u0131n aradan qald\u0131r\u0131lmas\u0131 bar\u0259d\u0259<\/p>\n<p>D) inzibati c\u0259rim\u0259l\u0259rin, habel\u0259 a\u015fkar edilmi\u015f pozuntular\u0131n aradan qald\u0131r\u0131lmas\u0131 bar\u0259d\u0259<\/p>\n<p>#518<\/p>\n<p>Vergi \u00f6d\u0259yicisi v\u0259 ya onun n\u00fcmay\u0259nd\u0259sinin bil\u0259r\u0259kd\u0259n h\u0259r\u0259k\u0259tl\u0259ri n\u0259tic\u0259sind\u0259 vergi orqan\u0131n\u0131n q\u0259rar\u0131n\u0131n sur\u0259ti v\u0259 [v\u0259 ya] t\u0259l\u0259bnam\u0259si ona t\u0259qdim oluna bilinmirs\u0259, bu s\u0259n\u0259dl\u0259r [s\u0259n\u0259d] hans\u0131 vaxtdan t\u0259qdim edilmi\u015f hesab edilir?<\/p>\n<p>A) onlar\u0131n [onun] sifari\u015fli m\u0259ktubla al\u0131nmas\u0131 g\u00fcn\u00fcnd\u0259n<\/p>\n<p>B) q\u0259rar\u0131n \u00e7\u0131xar\u0131ld\u0131\u011f\u0131 g\u00fcnd\u0259n<\/p>\n<p>C) t\u0259l\u0259bnam\u0259d\u0259 g\u00f6st\u0259rildiyi tarixd\u0259n<\/p>\n<p>D) akt\u0131n yaz\u0131ld\u0131\u011f\u0131 g\u00fcnd\u0259n<\/p>\n<p>#519<\/p>\n<p>Vergi orqan\u0131 t\u0259r\u0259find\u0259n a\u015fkar edilmi\u015f vergi qanunvericiliyinin pozulmas\u0131na g\u00f6r\u0259 vergi \u00f6d\u0259yicisi inzibati m\u0259suliyy\u0259t\u0259 c\u0259lb edilm\u0259li olduqda, vergi yoxlamas\u0131n\u0131 ke\u00e7ir\u0259n vergi orqan\u0131n\u0131n s\u0259lahiyy\u0259tli v\u0259zif\u0259li \u015f\u0259xsi inzibati h\u00fcquq pozuntusu haqq\u0131nda hans\u0131 s\u0259n\u0259di t\u0259rtib edir?<\/p>\n<p>A) inzibati h\u00fcquq pozuntusu bar\u0259d\u0259 akt<\/p>\n<p>B) inzibati h\u00fcquq pozuntusu haqq\u0131nda aray\u0131\u015f<\/p>\n<p>C) inzibati h\u00fcquq pozuntusu haqq\u0131nda bildiri\u015f<\/p>\n<p>D) inzibati h\u00fcquq pozuntusu haqq\u0131nda protokol<\/p>\n<p>#520<\/p>\n<p>Sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan fiziki v\u0259 h\u00fcquqi \u015f\u0259xsl\u0259rd\u0259 h\u0259yata ke\u00e7iril\u0259n operativ vergi n\u0259zar\u0259ti hans\u0131 m\u0259s\u0259l\u0259l\u0259ri \u0259hat\u0259 edir ?<\/p>\n<p>1. m\u00fc\u0259yy\u0259n edilmi\u015f qaydada v\u0259 hallarda vergi orqanlar\u0131nda u\u00e7ota durmayan v\u0259 ya \u00abF\u0259rql\u0259nm\u0259 ni\u015fan\u0131\u00bb almayan vergi \u00f6d\u0259yicil\u0259rinin a\u015fkar edilm\u0259si<\/p>\n<p>2. \u0259hali il\u0259 pul hesabla\u015fmalar\u0131n\u0131n apar\u0131lmas\u0131 qaydalar\u0131na riay\u0259t olunmas\u0131<\/p>\n<p>3. vergi \u00f6d\u0259yicil\u0259rinin vergil\u0259rinin d\u00fczg\u00fcn hesablanmas\u0131<\/p>\n<p>4. x\u00fcsusi raz\u0131l\u0131q [lisenziya] t\u0259l\u0259b olunan f\u0259aliyy\u0259t n\u00f6vl\u0259ri il\u0259 bel\u0259 raz\u0131l\u0131q [lisenziya] olmadan m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259rin a\u015fkar edilm\u0259si<\/p>\n<p>5. vergi \u00f6d\u0259yicil\u0259ri t\u0259r\u0259find\u0259n t\u0259qdim olunmal\u0131 olan b\u0259yannam\u0259l\u0259rin vaxt\u0131nda t\u0259qdim olunmas\u0131<\/p>\n<p>A) 1, 2, 3 B) 1, 2, 4 C) 3, 4, 5 D) 1, 3, 5<\/p>\n<p>#521<\/p>\n<p>Operativ vergi n\u0259zar\u0259ti a\u015fa\u011f\u0131dak\u0131 hans\u0131 m\u0259s\u0259l\u0259l\u0259ri \u0259hat\u0259 ed\u0259n vergi n\u0259zar\u0259ti formas\u0131d\u0131r?<\/p>\n<p>1. &#8220;F\u0259rql\u0259nm\u0259 ni\u015fan\u0131&#8221;n\u0131 almayan vergi \u00f6d\u0259yicil\u0259rinin a\u015fkar edilm\u0259si<\/p>\n<p>2. \u0259hali il\u0259 pul hesabla\u015fmalar\u0131n\u0131n apar\u0131lmas\u0131 qaydalar\u0131na riay\u0259t olunmas\u0131<\/p>\n<p>3. qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydalar pozulmaqla valyuta s\u0259rv\u0259tl\u0259rinin \u00f6d\u0259ni\u015f vasit\u0259si kimi q\u0259bul edilm\u0259si faktlar\u0131n\u0131n a\u015fkar edilm\u0259si<\/p>\n<p>4. valyuta s\u0259rv\u0259tl\u0259rinin ticar\u0259t, ia\u015f\u0259 v\u0259 xidm\u0259t m\u00fc\u0259ssis\u0259l\u0259rind\u0259 qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydalarda istifad\u0259sin\u0259 lisenziyan\u0131n verilm\u0259sini t\u0259min edilm\u0259si<\/p>\n<p>5. x\u00fcsusi raz\u0131l\u0131q [lisenziya] t\u0259l\u0259b olunan f\u0259aliyy\u0259t n\u00f6vl\u0259ri il\u0259 bel\u0259 raz\u0131l\u0131q [lisenziya] olmadan m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259rin a\u015fkar edilm\u0259si<\/p>\n<p>A) 1; 2; 3; 5 B) 1; 2; 4 C) 2; 3; 4 D) 4; 5<\/p>\n<p>522<\/p>\n<p>Operativ vergi n\u0259zar\u0259ti a\u015fa\u011f\u0131dak\u0131 hans\u0131 m\u0259s\u0259l\u0259l\u0259ri \u0259hat\u0259 ed\u0259n vergi n\u0259zar\u0259ti formas\u0131d\u0131r?<\/p>\n<p>1. &#8220;F\u0259rql\u0259nm\u0259 ni\u015fan\u0131&#8221;n\u0131 almayan vergi \u00f6d\u0259yicil\u0259rinin a\u015fkar edilm\u0259si<\/p>\n<p>2. \u0259hali il\u0259 pul hesabla\u015fmalar\u0131n\u0131n apar\u0131lmas\u0131 qaydalar\u0131na riay\u0259t olunmas\u0131<\/p>\n<p>3. qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydalar pozulmaqla valyuta s\u0259rv\u0259tl\u0259rinin \u00f6d\u0259ni\u015f vasit\u0259si kimi q\u0259bul edilm\u0259si faktlar\u0131n\u0131n a\u015fkar edilm\u0259si<\/p>\n<p>4. aksiz markalar\u0131 il\u0259 markalanmal\u0131 v\u0259 m\u0259cburi ni\u015fanlama il\u0259 ni\u015fanlanmal\u0131 olan mallar\u0131n Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 d\u00f6vriyy\u0259sinin t\u0259nziml\u0259nm\u0259si il\u0259 ba\u011fl\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi qaydalara \u0259m\u0259l olunmas\u0131na n\u0259zar\u0259t edilm\u0259si<\/p>\n<p>5. x\u00fcsusi raz\u0131l\u0131q [lisenziya] t\u0259l\u0259b olunan f\u0259aliyy\u0259t n\u00f6vl\u0259ri il\u0259 bel\u0259 raz\u0131l\u0131q [lisenziya] olmadan m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259rin a\u015fkar edilm\u0259si<\/p>\n<p>A) 1; 2; 3; 4; 5 B) 1; 2; 4 C) 2; 3; 4 D) 4; 5<\/p>\n<p>#523<\/p>\n<p>Operativ vergi n\u0259zar\u0259tinin h\u0259yata kecirilm\u0259si \u00fcc\u00fcn a\u015fa\u011f\u0131dak\u0131lardan hans\u0131lar \u0259sas g\u00f6t\u00fcr\u00fcl\u0259 bil\u0259r?<\/p>\n<p>1. vergi orqan\u0131 t\u0259r\u0259find\u0259n keciril\u0259n s\u0259yyar vergi yoxlamas\u0131 zaman\u0131 a\u015fkar edilmi\u015f faktlar<\/p>\n<p>2. vergi orqanlar\u0131 t\u0259r\u0259find\u0259n m\u0259nb\u0259yi b\u0259lli m\u0259nb\u0259l\u0259rd\u0259n \u0259ld\u0259 edil\u0259n m\u0259lumatlar<\/p>\n<p>3. vergi orqanlar\u0131 t\u0259r\u0259find\u0259n m\u0259nb\u0259yinin b\u0259lli olub olmamas\u0131ndan as\u0131l\u0131 olmayaraq \u0259ld\u0259 edil\u0259n m\u0259lumatlar<\/p>\n<p>4. sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olmayan fiziki \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n qanunvericiliyin pozulmas\u0131 bar\u0259d\u0259 m\u0259lumatlar<\/p>\n<p>5. vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n vergi qanunvericiliyinin pozulmas\u0131 hallar\u0131n\u0131n aradan qald\u0131r\u0131lmas\u0131 bar\u0259d\u0259 vergi orqanlar\u0131n\u0131n t\u0259l\u0259bl\u0259rinin, Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259 yerin\u0259 yetirilm\u0259m\u0259si<\/p>\n<p>A) 1; 3; 5 B) 1; 2; 5 C) 2; 3; 4 D) 1; 4; 5<\/p>\n<p>#524<\/p>\n<p>Operativ vergi n\u0259zar\u0259tinin h\u0259yata kecirilm\u0259si \u00fcc\u00fcn vergi orqan\u0131n\u0131n \u0259sasland\u0131r\u0131lm\u0131\u015f q\u0259rar\u0131nda a\u015fa\u011f\u0131dak\u0131 hans\u0131 m\u0259lumatlar g\u00f6st\u0259rilm\u0259lidir?<\/p>\n<p>1. vergi \u00f6d\u0259yicisinin yerl\u0259\u015fdiyi \u0259razi<\/p>\n<p>2. operativ vergi n\u0259zar\u0259ti il\u0259 \u0259hat\u0259 olunmal\u0131 olan m\u0259s\u0259l\u0259 [m\u0259s\u0259l\u0259l\u0259r]<\/p>\n<p>3. operativ vergi n\u0259zar\u0259tinin m\u00fcdd\u0259ti v\u0259 operativ vergi n\u0259zar\u0259tini h\u0259yata ke\u00e7ir\u0259n vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsinin [\u015f\u0259xsl\u0259rinin] adlar\u0131<\/p>\n<p>4. vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsinin [\u015f\u0259xsl\u0259rinin] pasport m\u0259lumatlar\u0131<\/p>\n<p>5. vergi \u00f6d\u0259yicil\u0259rinin ya\u015fad\u0131\u011f\u0131 \u00fcnvan<\/p>\n<p>A) 1; 2; 3 B) 1; 3; 4 C) 2; 4; 5 D) 3; 5<\/p>\n<p>525. A\u015fa\u011f\u0131dak\u0131lardan hansilar operativ vergi n\u0259zar\u0259ti \u0259hate ed\u0259n m\u0259s\u0259l\u0259l\u0259rd\u0259n d\u00fczg\u00fcn olmayana aid deyildir<\/p>\n<ol>\n<li>vergi \u00f6d\u0259yicil\u0259ri t\u0259r\u0259find\u0259n t\u0259qdim olunmal\u0131 olan b\u0259yannam\u0259l\u0259rin vaxt\u0131nda t\u0259qdim olunmas\u0131<\/li>\n<li>Sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00fczr\u0259 sabit m\u0259bl\u0259\u011fin \u00f6d\u0259nilm\u0259si haqq\u0131nda q\u0259bz\u201d almayan vergi \u00f6d\u0259yicil\u0259rinin a\u015fkar edilm\u0259si<\/li>\n<li>na\u011fds\u0131z hesabla\u015fmalar\u0131n h\u0259yata ke\u00e7irilm\u0259si il\u0259 ba\u011fl\u0131 qanunla m\u00fc\u0259yy\u0259n olunmu\u015f t\u0259l\u0259bl\u0259r\u0259 \u0259m\u0259l olunmas\u0131na n\u0259zar\u0259t edilm\u0259si<\/li>\n<li>valyuta s\u0259rv\u0259tl\u0259rinin ticar\u0259t, ia\u015f\u0259 v\u0259 xidm\u0259t m\u00fc\u0259ssis\u0259l\u0259rind\u0259 qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydalarda istifad\u0259sin\u0259 lisenziyan\u0131n verilm\u0259sini t\u0259min edilm\u0259si<\/li>\n<li>pul v\u0259saitinin u\u00e7otdan gizl\u0259dilm\u0259si v\u0259 ya u\u00e7ota al\u0131nmamas\u0131 hallar\u0131na n\u0259zar\u0259t edilm\u0259si<\/li>\n<li>1.2.3 B) 2.3.4 C) 2.3.5 D) 1.3.5<\/li>\n<\/ol>\n<p>526. A\u015fa\u011f\u0131dak\u0131lardan hansilar operativ vergi n\u0259zar\u0259ti \u0259hate ed\u0259n m\u0259s\u0259l\u0259l\u0259rd\u0259n d\u00fczg\u00fcn olmayana aid deyildir<\/p>\n<ol>\n<li>mallar\u0131n Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n elektron qaim\u0259-faktura v\u0259 ya elektron vergi hesab-faktura \u0259sas\u0131nda al\u0131nmas\u0131na n\u0259zar\u0259t edilm\u0259si<\/li>\n<li>valyuta s\u0259rv\u0259tl\u0259rinin ticar\u0259t, ia\u015f\u0259 v\u0259 xidm\u0259t m\u00fc\u0259ssis\u0259l\u0259rind\u0259 qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydalarda istifad\u0259sin\u0259 lisenziyan\u0131n verilm\u0259sini t\u0259min edilm\u0259si<\/li>\n<li>pul v\u0259saitinin u\u00e7otdan gizl\u0259dilm\u0259si v\u0259 ya u\u00e7ota al\u0131nmamas\u0131 hallar\u0131na n\u0259zar\u0259t edilm\u0259si<\/li>\n<li>\u0259hali il\u0259 pul hesabla\u015fmalar\u0131n\u0131n apar\u0131lmas\u0131 qaydalar\u0131na riay\u0259t olunmas\u0131<\/li>\n<li>vergi \u00f6d\u0259yicil\u0259rinin vergil\u0259rinin d\u00fczg\u00fcn hesablanmas\u0131<\/li>\n<li>1.2.3 B) 1.3.4 C) 3.4.5 D) 2.3.4<\/li>\n<\/ol>\n<p>#527<\/p>\n<p>Operativ vergi n\u0259zar\u0259ti hans\u0131 qaydada ba\u015flan\u0131r v\u0259 n\u0259 vaxt h\u0259yata ke\u00e7irilir?<\/p>\n<p>A) vergi \u00f6d\u0259yicisin\u0259 bildiri\u015f g\u00f6nd\u0259rilm\u0259kl\u0259 ba\u015flan\u0131r v\u0259 vergi \u00f6d\u0259yicisinin i\u015f vaxt\u0131 h\u0259yata ke\u00e7irilir<\/p>\n<p>B) vergi \u00f6d\u0259yicisin\u0259 \u0259vv\u0259lc\u0259d\u0259n x\u0259b\u0259rdarl\u0131q edilm\u0259d\u0259n ba\u015flan\u0131r v\u0259 vergi \u00f6d\u0259yicisinin i\u015f vaxt\u0131 h\u0259yata ke\u00e7irilir<\/p>\n<p>C) vergi \u00f6d\u0259yicisin\u0259 \u0259vv\u0259lc\u0259d\u0259n x\u0259b\u0259rdarl\u0131q edilm\u0259d\u0259n ba\u015flan\u0131r v\u0259 s\u0259h\u0259r 9.00-dan ax\u015fam 20.00-d\u0259k h\u0259yata ke\u00e7irilir<\/p>\n<p>D) vergi \u00f6d\u0259yicisin\u0259 bildiri\u015f g\u00f6nd\u0259rilm\u0259kl\u0259 ba\u015flan\u0131r v\u0259 s\u0259h\u0259r 9.00-dan ax\u015fam 20.00-d\u0259k h\u0259yata ke\u00e7irilir<\/p>\n<p>#528<\/p>\n<p>Operativ vergi n\u0259zar\u0259tini h\u0259yata ke\u00e7ir\u0259n vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri t\u0259r\u0259find\u0259n \u00f6z s\u0259lahiyy\u0259tl\u0259ri \u00e7\u0259r\u00e7iv\u0259sind\u0259 a\u015fa\u011f\u0131dak\u0131 hans\u0131 m\u0259s\u0259l\u0259l\u0259r Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada apar\u0131l\u0131r?<\/p>\n<p>1. vergi \u00f6d\u0259yicil\u0259rinin \u0259razil\u0259rin\u0259 v\u0259 ya binalar\u0131na [ya\u015fay\u0131\u015f binalar\u0131 [sah\u0259l\u0259ri] istisna olmaqla] daxil olmas\u0131<\/p>\n<p>2. vergi \u00f6d\u0259yicil\u0259rinin \u0259razil\u0259rin\u0259, binalar\u0131na [ya\u015fay\u0131\u015f binalar\u0131 [sah\u0259l\u0259ri] istisna olmaqla], habel\u0259 s\u0259n\u0259dl\u0259rin\u0259 v\u0259 \u0259\u015fyalar\u0131na bax\u0131\u015f ke\u00e7irilm\u0259si<\/p>\n<p>3. s\u0259n\u0259dl\u0259rin t\u0259l\u0259b edilm\u0259si, s\u0259n\u0259dl\u0259rin v\u0259 n\u00fcmun\u0259 kimi \u0259\u015fyalar\u0131n g\u00f6t\u00fcr\u00fclm\u0259si<\/p>\n<p>4. ekspert c\u0259lb edilm\u0259si, m\u00fct\u0259x\u0259ssis, t\u0259rc\u00fcm\u0259\u00e7i v\u0259 m\u00fc\u015fahid\u0259\u00e7i d\u0259v\u0259t edilm\u0259si<\/p>\n<p>5. aksiz markas\u0131 il\u0259 markalanmal\u0131 olan markalanmam\u0131\u015f v\u0259 ya saxta aksiz markas\u0131 il\u0259 markalanm\u0131\u015f habel\u0259 m\u0259cburi ni\u015fanlama il\u0259 ni\u015fanlanmal\u0131 olan ni\u015fanlanmam\u0131\u015f v\u0259 ya saxta m\u0259cburi ni\u015fanlama il\u0259 ni\u015fanlanm\u0131\u015f mallar\u0131n siyah\u0131ya al\u0131nmas\u0131<\/p>\n<p>A)yaln\u0131z 1, 3, 5 B) yaln\u0131z 1, 3, 4, 5 C) 1, 2, 3, 4, 5 D)yaln\u0131z 1, 2, 4<\/p>\n<p>#529<\/p>\n<p>N\u0259zar\u0259t-kassa aparat\u0131n\u0131n \u00e7ekind\u0259 a\u015fa\u011f\u0131dak\u0131 hans\u0131 m\u0259lumatlar olmal\u0131d\u0131r?<\/p>\n<p>1. vergi \u00f6d\u0259yicisinin ad\u0131<\/p>\n<p>2. vergi \u00f6d\u0259yicisinin V\u00d6EN-i<\/p>\n<p>3. vergi \u00f6d\u0259yicisinin elektron imzas\u0131<\/p>\n<p>4. vergi \u00f6d\u0259yicisinin f\u0259aliyy\u0259t n\u00f6v\u00fc<\/p>\n<p>5. t\u0259s\u0259rr\u00fcfat subyektinin (obyektinin) ad\u0131, vergi orqan\u0131ndak\u0131 u\u00e7ot kodu v\u0259 yerl\u0259\u015fdiyi \u00fcnvan<\/p>\n<p>A) 1; 2; 3 B) 1; 3; 4 C) 1; 2; 5 D) 1; 4; 5<\/p>\n<p>#530<\/p>\n<p>N\u0259zar\u0259t-kassa aparat\u0131n\u0131n \u00e7ekind\u0259 a\u015fa\u011f\u0131dak\u0131 hans\u0131 m\u0259lumatlar olmal\u0131d\u0131r?<\/p>\n<p>1. n\u0259zar\u0259t-kassa aparat\u0131n\u0131n inventar n\u00f6mr\u0259si<\/p>\n<p>2. g\u00fcn \u0259rzind\u0259 vurulmu\u015f \u00e7ekl\u0259rin say\u0131 v\u0259 n\u00f6mr\u0259si<\/p>\n<p>3. n\u0259zar\u0259t-kassa aparat\u0131n\u0131n markas\u0131 v\u0259 zavod n\u00f6mr\u0259si<\/p>\n<p>4. vergi \u00f6d\u0259yicisinin telefon v\u0259 ya faks n\u00f6mr\u0259si<\/p>\n<p>5. n\u0259zar\u0259t-kassa aparat\u0131n\u0131n fiskal rejiminin ni\u015fan\u0131 (\u0259lam\u0259ti)<\/p>\n<p>A) 1; 3; 4 B) 2; 3; 5 C) 1; 2; 5 D) 1; 2; 3<\/p>\n<p>531<\/p>\n<p>N\u0259zar\u0259t-kassa aparat\u0131n\u0131n \u00e7ekind\u0259 a\u015fa\u011f\u0131dak\u0131 hans\u0131 m\u0259lumatlar olmal\u0131d\u0131r?<\/p>\n<p>1. n\u0259zar\u0259t-kassa aparat\u0131n\u0131n inventar n\u00f6mr\u0259si<\/p>\n<p>2. g\u00fcn \u0259rzind\u0259 vurulmu\u015f \u00e7ekl\u0259rin say\u0131 v\u0259 n\u00f6mr\u0259si<\/p>\n<p>3. n\u0259zar\u0259t-kassa aparat\u0131n\u0131n markas\u0131 v\u0259 zavod n\u00f6mr\u0259si<\/p>\n<p>4. vergi \u00f6d\u0259yicisinin telefon v\u0259 ya faks n\u00f6mr\u0259si<\/p>\n<p>5. \u018fDV-nin v\u0259 ya sad\u0259l\u0259\u015fdirilmi\u015f verginin m\u0259bl\u0259\u011fi<\/p>\n<p>A) 1; 3; 4 B) 2; 3; 5 C) 1; 2; 5 D) 1; 2; 3<\/p>\n<p>531-1<\/p>\n<p>N\u0259zar\u0259t-kassa aparat\u0131n\u0131n \u00e7ekind\u0259 a\u015fa\u011f\u0131dak\u0131 hans\u0131 m\u0259lumatlar olmal\u0131d\u0131r?<\/p>\n<p>1. n\u0259zar\u0259t-kassa aparat\u0131n\u0131n inventar n\u00f6mr\u0259si<\/p>\n<p>2. \u00e7ekin m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan\u0131n<\/p>\n<p>(qurumun) elektron informasiya sistemin\u0259 \u00f6t\u00fcr\u00fcl\u00fcb-\u00f6t\u00fcr\u00fclm\u0259m\u0259sin\u0259 dair qeyd<\/p>\n<p>3. mal\u0131n s\u00fcr\u0259tli m\u0259lumat kodu (Quick Reponse Code)<\/p>\n<p>4. vergi \u00f6d\u0259yicisinin telefon v\u0259 ya faks n\u00f6mr\u0259si<\/p>\n<p>5. \u018fDV-nin v\u0259 ya sad\u0259l\u0259\u015fdirilmi\u015f verginin m\u0259bl\u0259\u011fi<\/p>\n<p>A) 1; 3; 4 B) 2; 3; 5 C) 1; 2; 5 D) 1; 2; 3<\/p>\n<p>532<\/p>\n<p>Xronometraj metodu il\u0259 m\u00fc\u015fahid\u0259 apar\u0131lmas\u0131n\u0131n m\u0259qs\u0259di n\u0259d\u0259n ibar\u0259tdir?<\/p>\n<p>A) Vergi \u00f6d\u0259yicil\u0259rini u\u00e7ota almaqdan v\u0259 bank hesablar\u0131 bar\u0259d\u0259 m\u0259lumat almaqdan<\/p>\n<p>B) Vergi \u00f6d\u0259yicil\u0259rinin obyektl\u0259rind\u0259 istehsal h\u0259cminin v\u0259 mallar\u0131n [i\u015fl\u0259rin, xidm\u0259tl\u0259rin] sat\u0131\u015f d\u00f6vriyy\u0259sinin h\u0259cmini m\u00fc\u0259yy\u0259nl\u0259\u015fdirm\u0259k v\u0259 d\u0259qiql\u0259\u015fdirm\u0259k<\/p>\n<p>C) Vergi \u00f6d\u0259yicil\u0259rinin u\u00e7otu haqq\u0131nda vergi orqanlar\u0131nda olan m\u0259lumatlar\u0131 d\u0259qiql\u0259\u015fdirm\u0259kd\u0259n<\/p>\n<p>D) Vergitutma obyektinin yerini m\u00fc\u0259yy\u0259nl\u0259\u015fdirm\u0259kd\u0259n<\/p>\n<p>#533<\/p>\n<p>A\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259n hans\u0131 hallarda vergi orqanlar\u0131 t\u0259r\u0259find\u0259n xronometraj metodu il\u0259 m\u00fc\u015fahid\u0259 apar\u0131la bil\u0259r:<\/p>\n<p>1) vergi \u00f6d\u0259yicisinin t\u0259qdim etdiyi vergi b\u0259yannam\u0259l\u0259rind\u0259 vergi tutulan d\u00f6vriyy\u0259 \u0259vv\u0259lki hesabat d\u00f6vriyy\u0259l\u0259ri il\u0259 m\u00fcqayis\u0259d\u0259 30 faizd\u0259n \u00e7ox azald\u0131qda<\/p>\n<p>2) vergi orqanlar\u0131nda vergi \u00f6d\u0259yicil\u0259ri bar\u0259sind\u0259 olan u\u00e7ot m\u0259lumatlar\u0131n\u0131 d\u0259qiql\u0259\u015fdirm\u0259k z\u0259rur\u0259ti yarand\u0131qda;<\/p>\n<p>3) vergi \u00f6d\u0259yicil\u0259rinin vergitutma obyektl\u0259rinin yerinin m\u00fc\u0259yy\u0259n olunmas\u0131 z\u0259rur\u0259ti yarand\u0131qda;<\/p>\n<p>4) \u0259hali il\u0259 pul hesabla\u015fmalar\u0131n\u0131n apar\u0131lmas\u0131 qaydalar\u0131n\u0131n t\u0259krar pozulmas\u0131 faktlar\u0131 a\u015fkar olunduqda<\/p>\n<p>5). vergi \u00f6d\u0259yicisi yeni xronometraj metodu il\u0259 m\u00fc\u015fahid\u0259 ke\u00e7irilm\u0259si haqq\u0131nda vergi orqan\u0131na t\u0259l\u0259b ir\u0259li s\u00fcrd\u00fckd\u0259<\/p>\n<p>&nbsp;<\/p>\n<p>A) 1,3,5 B) 2,3,4 C) 3,4,5 D) 1,4,5<\/p>\n<p>534<\/p>\n<p>A\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259n hans\u0131 hallarda vergi orqanlar\u0131 t\u0259r\u0259find\u0259n xronometraj metodu il\u0259 m\u00fc\u015fahid\u0259 apar\u0131la bil\u0259r:<\/p>\n<ol>\n<li>vergi \u00f6d\u0259yicisinin t\u0259qdim etdiyi vergi b\u0259yannam\u0259l\u0259rind\u0259 vergi tutulan d\u00f6vriyy\u0259 \u0259vv\u0259lki hesabat d\u00f6vriyy\u0259l\u0259ri il\u0259 m\u00fcqayis\u0259d\u0259 30 faizd\u0259n \u00e7ox azald\u0131qda,<\/li>\n<li>vergi orqanlar\u0131nda vergi \u00f6d\u0259yicil\u0259ri bar\u0259sind\u0259 olan u\u00e7ot m\u0259lumatlar\u0131n\u0131 d\u0259qiql\u0259\u015fdirm\u0259k z\u0259rur\u0259ti yarand\u0131qda<\/li>\n<li>d\u00f6vriyy\u0259 m\u0259bl\u0259\u011fl\u0259rinin vergi \u00f6d\u0259yicisinin f\u0259aliyy\u0259ti bar\u0259d\u0259 iqtisadi g\u00f6st\u0259ricil\u0259rin\u0259, i\u015f\u00e7il\u0259rinin say\u0131na, \u0259mt\u0259\u0259-material ehtiyatlar\u0131n\u0131n h\u0259cmin\u0259, sat\u0131\u015f qiym\u0259tl\u0259rin\u0259 v\u0259 aktivl\u0259rinin d\u0259y\u0259rin\u0259 uy\u011fun olmamas\u0131 bar\u0259d\u0259 vergi orqan\u0131nda m\u0259nb\u0259yi b\u0259lli m\u0259lumatlar olduqda ;<\/li>\n<li>vergi \u00f6d\u0259yicil\u0259rinin vergitutma obyektl\u0259rinin yerinin v\u0259 f\u0259aliyy\u0259t n\u00f6v\u00fcn\u00fcn m\u00fc\u0259yy\u0259n olunmas\u0131 z\u0259rur\u0259ti yarand\u0131qda<\/li>\n<li>\u0259hali il\u0259 pul hesabla\u015fmalar\u0131n\u0131n apar\u0131lmas\u0131 qaydalar\u0131n\u0131n t\u0259krar pozulmas\u0131 faktlar\u0131 a\u015fkar olunduqda;<\/li>\n<li>1,2 3 B) 2,4,5 C) 1,3,5 D) 2,3,4<\/li>\n<\/ol>\n<p>535<\/p>\n<p>Xronometraj metodu il\u0259 m\u00fc\u015fahid\u0259 ba\u015flamam\u0131\u015fdan ne\u00e7\u0259 g\u00fcn \u0259vv\u0259l vergi \u00f6d\u0259yicisin\u0259 x\u0259b\u0259rdarl\u0131q g\u00f6nd\u0259rilir ?<\/p>\n<p>A) M\u00fc\u015fahid\u0259d\u0259n \u0259vv\u0259l 5 g\u00fcn m\u00fcdd\u0259tind\u0259<\/p>\n<p>B) M\u00fc\u015fahid\u0259d\u0259n \u0259vv\u0259l 15 g\u00fcn m\u00fcdd\u0259tind\u0259<\/p>\n<p>C) M\u00fc\u015fahid\u0259d\u0259n \u0259vv\u0259l 20 g\u00fcn m\u00fcdd\u0259tind\u0259<\/p>\n<p>D) Vergi \u00f6d\u0259yicisin\u0259 x\u0259b\u0259rdarl\u0131q g\u00f6nd\u0259rilmir<\/p>\n<p>#536<\/p>\n<p>Xronometraj metodu il\u0259 m\u00fc\u015fahid\u0259nin apar\u0131lmas\u0131 kimin q\u0259rar\u0131na \u0259sas\u0259n h\u0259yata ke\u00e7irilir?<\/p>\n<p>A) Vergi orqanlar\u0131n\u0131n r\u0259hb\u0259rinin<\/p>\n<p>B) Vergil\u0259r nazirinin<\/p>\n<p>C) Vergi \u00f6d\u0259yicisinin r\u0259hb\u0259rinin<\/p>\n<p>D) Q\u0259rar q\u0259bul edilmir<\/p>\n<p>537<\/p>\n<p>Xronometraj metodu il\u0259 m\u00fc\u015fahid\u0259 sutkan\u0131n hans\u0131 vaxt\u0131nda apar\u0131l\u0131r?<\/p>\n<p>A) Vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin i\u015f vaxt\u0131 \u0259rzind\u0259<\/p>\n<p>B) Vergi \u00f6d\u0259yicisinin i\u015f vaxt\u0131 \u0259rzind\u0259<\/p>\n<p>C) Vergi \u00f6d\u0259yicisi il\u0259 vergi orqan\u0131n\u0131n raz\u0131la\u015fd\u0131\u011f\u0131 vaxt \u0259rzind\u0259<\/p>\n<p>D) Vergi orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi vaxt \u0259rzind\u0259<\/p>\n<p>538<\/p>\n<p>Vergi \u00f6d\u0259yicisi yeni xronometraj metodu il\u0259 m\u00fc\u015fahid\u0259 ke\u00e7irilm\u0259si haqq\u0131nda birinci d\u0259f\u0259 vergi orqan\u0131na hans\u0131 m\u00fcdd\u0259t \u0259rzind\u0259 t\u0259l\u0259b ir\u0259li s\u00fcr\u0259 bil\u0259r?<\/p>\n<ol>\n<li>sonuncu xronometraj metodu il\u0259 m\u00fc\u015fahid\u0259d\u0259n \u0259n az\u0131 1 ay ke\u00e7dikd\u0259n sonra<\/li>\n<li>sonuncu xronometraj metodu il\u0259 m\u00fc\u015fahid\u0259d\u0259n \u0259n az\u0131 3 ay ke\u00e7dikd\u0259n sonra<\/li>\n<li>sonuncu xronometraj metodu il\u0259 m\u00fc\u015fahid\u0259d\u0259n \u0259n az\u0131 6 ay ke\u00e7dikd\u0259n sonra<\/li>\n<li>sonuncu xronometraj metodu il\u0259 m\u00fc\u015fahid\u0259d\u0259n \u0259n az\u0131 9 ay ke\u00e7dikd\u0259n sonra<\/li>\n<\/ol>\n<p>539<\/p>\n<p>Vergi \u00f6d\u0259yicisi yeni xronometraj metodu il\u0259 m\u00fc\u015fahid\u0259 ke\u00e7irilm\u0259si haqq\u0131nda n\u00f6vb\u0259ti d\u0259f\u0259 vergi orqan\u0131na hans\u0131 m\u00fcdd\u0259t \u0259rzind\u0259 t\u0259l\u0259b ir\u0259li s\u00fcr\u0259 bil\u0259r?<\/p>\n<ol>\n<li>sonuncu xronometraj metodu il\u0259 m\u00fc\u015fahid\u0259d\u0259n \u0259n az\u0131 1 ay ke\u00e7dikd\u0259n sonra<\/li>\n<li>sonuncu xronometraj metodu il\u0259 m\u00fc\u015fahid\u0259d\u0259n \u0259n az\u0131 2 ay ke\u00e7dikd\u0259n sonra<\/li>\n<\/ol>\n<p>C) sonuncu xronometraj metodu il\u0259 m\u00fc\u015fahid\u0259d\u0259n \u0259n az\u0131 3 ay ke\u00e7dikd\u0259n sonra<\/p>\n<p>D) sonuncu xronometraj metodu il\u0259 m\u00fc\u015fahid\u0259d\u0259n \u0259n az\u0131 6 ay ke\u00e7dikd\u0259n sonra<\/p>\n<p>#540<\/p>\n<p>Xronometraj metodu il\u0259 m\u00fc\u015fahid\u0259 hans\u0131 m\u00fcdd\u0259t \u0259rzind\u0259 apar\u0131la bil\u0259r?<\/p>\n<p>A) 15 i\u015f g\u00fcn\u00fcnd\u0259n \u00e7ox olmayan m\u00fcdd\u0259td\u0259<\/p>\n<p>B) 7 i\u015f g\u00fcn\u00fcnd\u0259n \u00e7ox olmayan m\u00fcdd\u0259td\u0259<\/p>\n<p>C) Vergi \u00f6d\u0259yicisinin xahi\u015fi il\u0259 g\u00f6st\u0259ril\u0259n m\u00fcdd\u0259td\u0259<\/p>\n<p>D) M\u00fc\u015fahid\u0259nin apar\u0131lmas\u0131 m\u00fcdd\u0259ti m\u0259hdudla\u015fd\u0131r\u0131lm\u0131r<\/p>\n<p>#541<\/p>\n<p>M\u00fc\u015fahid\u0259y\u0259 ba\u015flamazdan \u0259vv\u0259l m\u00fc\u015fahid\u0259 apar\u0131lmal\u0131 olan obyektd\u0259 n\u0259 m\u0259qs\u0259dl\u0259 n\u0259zar\u0259t qaydas\u0131nda mal alq\u0131s\u0131 h\u0259yata ke\u00e7irilir?<\/p>\n<p>A) Malin (i\u015fin,xidm\u0259tin) qiym\u0259tini m\u00fc\u0259yy\u0259nl\u0259\u015fdirm\u0259k \u00fc\u00e7\u00fcn<\/p>\n<p>B) \u018fvv\u0259lki d\u00f6vrl\u0259rd\u0259 \u00f6d\u0259nilm\u0259li olan vergil\u0259ri hesablamaq \u00fc\u00e7\u00fcn<\/p>\n<p>C) Mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) bazar qiym\u0259tini m\u00fc\u0259yy\u0259nl\u0259\u015fdirm\u0259k \u00fc\u00e7\u00fcn<\/p>\n<p>D) N\u0259zar\u0259t qaydas\u0131nda mal alq\u0131s\u0131na icaz\u0259 verilmir<\/p>\n<p>#542<\/p>\n<p>Xronometraj metodu il\u0259 m\u00fc\u015fahid\u0259 ke\u00e7iril\u0259n zaman m\u00fcxt\u0259lif vergi \u00f6d\u0259yicil\u0259rinin t\u0259tbiq etdikl\u0259ri qiym\u0259tl\u0259rin n\u0259zar\u0259t qaydas\u0131nda mal alq\u0131s\u0131 zaman\u0131 r\u0259smil\u0259\u015fdirilmi\u015f qiym\u0259tl\u0259rd\u0259n 30 faizd\u0259n \u00e7ox (a\u015fa\u011f\u0131 v\u0259 ya yuxar\u0131) f\u0259rql\u0259nm\u0259si faktlar\u0131 a\u015fkar edildikd\u0259, istehsal h\u0259cmi v\u0259 ya sat\u0131\u015f d\u00f6vriyy\u0259si nec\u0259 hesablan\u0131r?<\/p>\n<ol>\n<li>n\u0259zar\u0259t qaydas\u0131nda mal alq\u0131s\u0131 zaman\u0131 r\u0259smil\u0259\u015fdirilmi\u015f qiym\u0259tl\u0259rd\u0259n \u00e7ox olanda art\u0131q olan qiym\u0259tl\u0259<\/li>\n<li>n\u0259zar\u0259t qaydas\u0131nda mal alq\u0131s\u0131 zaman\u0131 r\u0259smil\u0259\u015fdirilmi\u015f qiym\u0259tl\u0259r n\u0259z\u0259r\u0259 al\u0131nmaqla<\/li>\n<li>n\u0259zar\u0259t qaydas\u0131nda mal alq\u0131s\u0131 zaman\u0131 r\u0259smil\u0259\u015fdirilmi\u015f qiym\u0259tl\u0259rd\u0259n az olduqda a\u015fa\u011f\u0131 olan qiym\u0259tl\u0259<\/li>\n<li>vergi \u00f6d\u0259yicisinin ilkin u\u00e7ot s\u0259n\u0259dl\u0259rind\u0259 v\u0259 ya al\u0131\u015f aktlar\u0131nda g\u00f6st\u0259rdiyi qiym\u0259tl\u0259<\/li>\n<\/ol>\n<p>543<\/p>\n<p>M\u00fc\u015fahid\u0259 zamani m\u00fc\u0259yy\u0259n edilmi\u015f g\u00f6st\u0259ricil\u0259r hans\u0131 qaydada r\u0259smil\u0259\u015fdirilir?<\/p>\n<p>A) H\u0259r i\u015f g\u00fcn\u00fcn\u00fcn sonunda m\u00fcvafiq aktla r\u0259smil\u0259\u015fdirilir<\/p>\n<p>B) 3 i\u015f g\u00fcn\u00fcnd\u0259 bir d\u0259f\u0259 g\u00fcn\u00fcn sonunda aktla r\u0259smil\u0259\u015fdirilir<\/p>\n<p>C) 5 i\u015f g\u00fcn\u00fcnd\u0259 bir d\u0259f\u0259 g\u00fcn\u00fcn sonunda aktla r\u0259smil\u0259\u015fdirilir<\/p>\n<p>D) M\u00fc\u015fahid\u0259 m\u00fcdd\u0259tinin sonunda bir d\u0259f\u0259 aktla r\u0259smil\u0259\u015fdirilir<\/p>\n<p>#544<\/p>\n<p>Xronometraj metodu il\u0259 apar\u0131lan m\u00fc\u015fahid\u0259nin n\u0259tic\u0259l\u0259ri hans\u0131 qaydada \u00fcmumil\u0259\u015fdirilir?<\/p>\n<p>A) G\u00fcnd\u0259lik g\u00f6st\u0259ricil\u0259r kifay\u0259t edir<\/p>\n<p>B) M\u00fc\u0259yy\u0259n edilmi\u015f g\u00fcnd\u0259lik g\u00f6st\u0259ricil\u0259r \u0259sas\u0131nda orta g\u00fcnl\u00fck g\u00f6st\u0259rici hesablanmaqla<\/p>\n<p>C) Vergi \u00f6d\u0259yicisinin t\u0259qdim etdiyi m\u0259lumat \u0259sas\u0131nda \u00fcmumil\u0259\u015fdirilir<\/p>\n<p>D) N\u0259tic\u0259l\u0259r \u00fcmumil\u0259\u015fdirilmir<\/p>\n<p>#545<\/p>\n<p>Vergi yoxlamas\u0131 ke\u00e7irildikd\u0259, vergi \u00f6d\u0259yicisin\u0259 v\u0259 ya onun sahibliyind\u0259, istifad\u0259sind\u0259 v\u0259 s\u0259r\u0259ncam\u0131nda olan \u0259mlaka hans\u0131 m\u0259bl\u0259\u011fd\u0259 qanunsuz olaraq z\u0259r\u0259r vurulmas\u0131na yol verilir?<\/p>\n<p>A) 50 manat<\/p>\n<p>B) 100 manat<\/p>\n<p>C) yol verilmir<\/p>\n<p>D) 150 manat<\/p>\n<p>#546<\/p>\n<p>Vergi orqanlar\u0131n\u0131n v\u0259 ya onlar\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin qanunsuz h\u0259r\u0259k\u0259tl\u0259ri il\u0259 vergi yoxlamas\u0131 ke\u00e7irildikd\u0259<\/p>\n<p>A) burax\u0131lm\u0131\u015f fayda [\u0259ld\u0259 edilm\u0259y\u0259n g\u0259lir] d\u0259 daxil olmaqla vurulan ziyan qism\u0259n vergi \u00f6d\u0259yicisin\u0259 \u00f6d\u0259nilm\u0259lidir<\/p>\n<p>B) burax\u0131lm\u0131\u015f fayda [\u0259ld\u0259 edilm\u0259y\u0259n g\u0259lir] d\u0259 daxil olmaqla vurulan ziyan tam h\u0259cmd\u0259 vergi \u00f6d\u0259yicisin\u0259 \u00f6d\u0259nilm\u0259lidir<\/p>\n<p>C) burax\u0131lm\u0131\u015f fayda [\u0259ld\u0259 edilm\u0259y\u0259n g\u0259lir] istisna olmaqla vurulan ziyan tam h\u0259cmd\u0259 vergi \u00f6d\u0259yicisin\u0259 \u00f6d\u0259nilm\u0259lidir<\/p>\n<p>D) burax\u0131lm\u0131\u015f fayda [\u0259ld\u0259 edilm\u0259y\u0259n g\u0259lir] istisna olmaqla vurulan ziyan qism\u0259n vergi \u00f6d\u0259yicisin\u0259 \u00f6d\u0259nilm\u0259lidir<\/p>\n<p>#547<\/p>\n<p>Vergi orqanlar\u0131 v\u0259 onlar\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri vergi \u00f6d\u0259yicisin\u0259 qanunsuz h\u0259r\u0259k\u0259tl\u0259ri n\u0259tic\u0259sind\u0259 vurduqlar\u0131 ziyana g\u00f6r\u0259 \u2026<\/p>\n<p>A) he\u00e7 bir m\u0259suliyy\u0259t da\u015f\u0131m\u0131rlar<\/p>\n<p>B) yaln\u0131z inzibati qaydada m\u0259suliyy\u0259t da\u015f\u0131y\u0131rlar<\/p>\n<p>C) qanunla m\u00fc\u0259yy\u0259n edilmi\u015f qaydada m\u0259suliyy\u0259t da\u015f\u0131y\u0131rlar<\/p>\n<p>D) m\u00fcst\u0259sna hallarda cinay\u0259t m\u0259suliyy\u0259ti da\u015f\u0131y\u0131rlar<\/p>\n<p>#548<\/p>\n<p>Vergi orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin qanuni h\u0259r\u0259k\u0259tl\u0259ri n\u0259tic\u0259sind\u0259 vergi \u00f6d\u0259yicisin\u0259 vurulan ziyan hans\u0131 qaydada \u00f6d\u0259nilir?<\/p>\n<p>A) he\u00e7 bir halda \u00f6d\u0259nilmir<\/p>\n<p>B) b\u00fct\u00fcn hallarda \u00f6d\u0259nilir<\/p>\n<p>C) qanunla m\u00fc\u0259yy\u0259n edilmi\u015f hallar istisna olmaqla, \u00f6d\u0259nilir<\/p>\n<p>D) qanunla m\u00fc\u0259yy\u0259n edilmi\u015f hallar istisna olmaqla, \u00f6d\u0259nilmir<\/p>\n<p>#549<\/p>\n<p>Vergi qanunvericiliyinin pozulmas\u0131na g\u00f6r\u0259 vergi \u00f6d\u0259yicisinin m\u0259suliyy\u0259t\u0259 c\u0259lb edilm\u0259si haqq\u0131nda q\u0259rar\u0131n \u00e7\u0131xar\u0131lmas\u0131ndan sonra m\u00fcvafiq vergi orqan\u0131 vergi qanunvericiliyinin pozulmas\u0131na g\u00f6r\u0259 m\u0259suliyy\u0259t\u0259 c\u0259lb edil\u0259n \u015f\u0259xsd\u0259n m\u00fc\u0259yy\u0259n edil\u0259n maliyy\u0259 sanksiyalar\u0131n\u0131 hans\u0131 qaydada al\u0131r?<\/p>\n<p>A) Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n qaydada v\u0259 ya m\u0259hk\u0259m\u0259 qaydas\u0131nda<\/p>\n<p>B) yaln\u0131z m\u0259hk\u0259m\u0259 qaydas\u0131nda<\/p>\n<p>C) yaln\u0131z Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n qaydada<\/p>\n<p>D) vergi orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi ist\u0259nil\u0259n qaydada<\/p>\n<p><strong>F\u0259sil V v\u0259 VI<\/strong><\/p>\n<p>#550<\/p>\n<p>Vergi orqanlar\u0131 t\u0259r\u0259find\u0259n maliyy\u0259 sanksiyalar\u0131n\u0131n al\u0131nmas\u0131 bar\u0259d\u0259 iddialar\u0131na hans\u0131 qanunvericilik akt\u0131na uy\u011fun olaraq bax\u0131l\u0131r?<\/p>\n<p>A) \u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259sin\u0259<\/p>\n<p>B) Vergi M\u0259c\u0259ll\u0259sin\u0259<\/p>\n<p>C) M\u00fclki-Prosessual M\u0259c\u0259ll\u0259y\u0259<\/p>\n<p>D) M\u00fclki M\u0259c\u0259ll\u0259y\u0259<\/p>\n<p>#551<\/p>\n<p>Vergi \u00f6d\u0259yicil\u0259ri, vergi agentl\u0259ri v\u0259 onlar\u0131n n\u00fcmay\u0259nd\u0259l\u0259ri, vergi orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri vergi qanunvericiliyinin pozulmas\u0131na g\u00f6r\u0259 hans\u0131 qanunvericilik aktlar\u0131na \u0259sas\u0259n m\u0259suliyy\u0259t da\u015f\u0131y\u0131rlar?<\/p>\n<p>A) \u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259si<\/p>\n<p>B) Vergi M\u0259c\u0259ll\u0259si<\/p>\n<p>C) \u0130nzibati X\u0259talar v\u0259 Vergi M\u0259c\u0259ll\u0259si<\/p>\n<p>D) \u0130nzibati X\u0259talar, Vergi M\u0259c\u0259ll\u0259si, Az\u0259rbaycan Respublikas\u0131n\u0131n Cinay\u0259t M\u0259c\u0259ll\u0259si\u00a0 v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n dig\u0259r qanunlar\u0131 il\u0259<\/p>\n<p>#552<\/p>\n<p>Vergi qanunvericiliyinin pozulmas\u0131na g\u00f6r\u0259 vergi \u00f6d\u0259yicil\u0259rin\u0259 v\u0259 vergi agentl\u0259rin\u0259 Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f hans\u0131 m\u0259suliyy\u0259t t\u0259dbirl\u0259ri t\u0259tbiq edilir?<\/p>\n<p>A) maliyy\u0259 sanksiyalar\u0131, faizl\u0259r v\u0259 inzibati c\u0259rim\u0259l\u0259r<\/p>\n<p>B) maliyy\u0259 sanksiyalar\u0131 v\u0259 faizl\u0259r<\/p>\n<p>C) faizl\u0259r v\u0259 inzibati c\u0259rim\u0259l\u0259r<\/p>\n<p>D) yaln\u0131z maliyy\u0259 sanksiyalar\u0131 v\u0259 inzibati c\u0259rim\u0259l\u0259r<\/p>\n<p>#553<\/p>\n<p>Vergi \u00f6d\u0259yicisi vergi qanunvericiliyinin pozuntusu olan eyni h\u0259r\u0259k\u0259t\u0259 [h\u0259r\u0259k\u0259tsizliy\u0259] g\u00f6r\u0259 t\u0259krar\u0259n ne\u00e7\u0259 d\u0259f\u0259 m\u0259suliyy\u0259t\u0259 c\u0259lb oluna bil\u0259r?<\/p>\n<p>A) 2 d\u0259f\u0259<\/p>\n<p>B) t\u0259krar\u0259n c\u0259lb oluna bilm\u0259z<\/p>\n<p>C) 1 d\u0259f\u0259<\/p>\n<p>D) ist\u0259nil\u0259n sayda<\/p>\n<p>#554<\/p>\n<p>Hans\u0131 hallarda vergi \u00f6d\u0259yicisi vergi qanunvericiliyinin pozulmas\u0131nda t\u0259qsirsiz hesab edilir?<\/p>\n<p>A) yaln\u0131z m\u0259hk\u0259m\u0259nin qanuni q\u00fcvv\u0259y\u0259 minmi\u015f q\u0259rar\u0131 il\u0259 t\u0259qsiri s\u00fcbut edilm\u0259y\u0259n\u0259d\u0259k<\/p>\n<p>B) Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada v\u0259 ya m\u0259hk\u0259m\u0259nin qanuni q\u00fcvv\u0259y\u0259 minmi\u015f q\u0259rar\u0131 il\u0259 t\u0259qsiri s\u00fcbut edildikd\u0259n sonra<\/p>\n<p>C) Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada v\u0259 ya m\u0259hk\u0259m\u0259nin qanuni q\u00fcvv\u0259y\u0259 minmi\u015f q\u0259rar\u0131 il\u0259 t\u0259qsiri s\u00fcbut edilm\u0259y\u0259n\u0259d\u0259k<\/p>\n<p>D) yaln\u0131z Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada t\u0259qsiri s\u00fcbut edilm\u0259y\u0259n\u0259d\u0259k<\/p>\n<p>#555<\/p>\n<p>Vergi \u00f6d\u0259yicisinin v\u0259 vergi agentinin hans\u0131 sah\u0259l\u0259rd\u0259 yol verdiyi s\u0259hvl\u0259ri m\u00fcst\u0259qil d\u00fcz\u0259ltm\u0259k h\u00fcququ vard\u0131r?<\/p>\n<p>1. ist\u0259nil\u0259n s\u0259hvl\u0259ri<\/p>\n<p>2. vergitutma obyektinin u\u00e7otunda<\/p>\n<p>3. vergil\u0259rin \u00f6d\u0259nilm\u0259sind\u0259<\/p>\n<p>4. vergil\u0259rin hesablanmas\u0131nda<\/p>\n<p>5. yol veril\u0259n s\u0259hvl\u0259rin m\u00fcst\u0259qil d\u00fcz\u0259ldilm\u0259si qada\u011fand\u0131r<\/p>\n<p>A) 1, 3, 5 B) 3, 4, 5 C) 2, 3, 4 D) 1, 2, 4<\/p>\n<p>#556<\/p>\n<p>Vergi qanunvericiliyinin pozulmas\u0131 fakt\u0131n\u0131 t\u0259sdiq ed\u0259n hallar\u0131n v\u0259 vergi \u00f6d\u0259yicisinin t\u0259qsirinin s\u00fcbut edilm\u0259si hans\u0131 orqan\u0131n \u00fcz\u0259rin\u0259 qoyulur?<\/p>\n<p>A) maliyy\u0259 orqanlar\u0131n\u0131n<\/p>\n<p>B) icra hakimiyy\u0259ti orqanlar\u0131n\u0131n<\/p>\n<p>C) h\u00fcquq-m\u00fchafiz\u0259 orqanlar\u0131n\u0131n<\/p>\n<p>D) vergi orqanlar\u0131n\u0131n<\/p>\n<p>#557<\/p>\n<p>Vergi qanunvericiliyinin pozulmas\u0131nda vergi \u00f6d\u0259yicisinin t\u0259qsirinin olmas\u0131na aradan qald\u0131r\u0131lmaz \u015f\u00fcbh\u0259l\u0259r olduqda, onlar kimin xeyrin\u0259 \u015f\u0259rh olunur?<\/p>\n<p>A) Vergi orqanlar\u0131n\u0131n<\/p>\n<p>B) M\u0259hk\u0259m\u0259 orqanlar\u0131n\u0131n<\/p>\n<p>C) G\u00f6mr\u00fck orqanlar\u0131n\u0131n<\/p>\n<p>D) Vergi \u00f6d\u0259yicisinin<\/p>\n<p>#558<\/p>\n<p>Vergi qanunvericiliyinin pozulmas\u0131 hallar\u0131 n\u0259z\u0259rd\u0259n ke\u00e7irildikd\u0259 a\u015fa\u011f\u0131dak\u0131 hans\u0131 m\u0259s\u0259l\u0259l\u0259r m\u00fc\u0259yy\u0259n edilm\u0259lidir?<\/p>\n<p>1. onun bil\u0259r\u0259kd\u0259n v\u0259 ya ehtiyats\u0131zl\u0131q n\u0259tic\u0259sind\u0259 t\u00f6r\u0259dilm\u0259si<\/p>\n<p>2. inzibati m\u0259suliyy\u0259tin t\u0259tbiq edilm\u0259si \u00fc\u00e7\u00fcn t\u0259qsirkar \u015f\u0259xsin m\u00fc\u0259yy\u0259n ya\u015fa \u00e7atmas\u0131<\/p>\n<p>3. vergi \u00f6d\u0259yicisi olan fiziki \u015f\u0259xsin sa\u011flaml\u0131q v\u0259ziyy\u0259ti<\/p>\n<p>4. y\u00fcng\u00fcll\u0259\u015fdirici v\u0259 ya a\u011f\u0131rla\u015fd\u0131r\u0131c\u0131 hallar<\/p>\n<p>5. qanun pozuntusunun qanunvericilikd\u0259 ziddiyy\u0259tli m\u0259qamlar\u0131n olmas\u0131 s\u0259b\u0259bind\u0259n t\u00f6r\u0259dilm\u0259si<\/p>\n<p>A) 1, 3, 5 B) 3, 4, 5 C) 2, 3, 4 D) 1, 2, 4<\/p>\n<p>#559<\/p>\n<p>Vergi qanunvericiliyinin pozulmas\u0131 mallar\u0131n Az\u0259rbaycan Respublikas\u0131n\u0131n g\u00f6mr\u00fck s\u0259rh\u0259dind\u0259n ke\u00e7irilm\u0259si il\u0259 ba\u011fl\u0131 olduqda, h\u0259min i\u015fl\u0259r\u0259 hans\u0131 M\u0259c\u0259ll\u0259 il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada bax\u0131l\u0131r?<\/p>\n<p>A) G\u00f6mr\u00fck M\u0259c\u0259ll\u0259si<\/p>\n<p>B) Vergi M\u0259c\u0259ll\u0259si<\/p>\n<p>C) M\u00fclki-Prosessual M\u0259c\u0259ll\u0259si<\/p>\n<p>D) Cinay\u0259t M\u0259c\u0259ll\u0259si<\/p>\n<p>#560<\/p>\n<p>Vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n vergi qanunvericiliyinin bir ne\u00e7\u0259 pozuntusuna yol verildikd\u0259, maliyy\u0259 sanksiyalar\u0131 nec\u0259 t\u0259tbiq edilir?<\/p>\n<p>A) Vergi M\u0259c\u0259ll\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f \u0259n y\u00fcks\u0259k maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir<\/p>\n<p>B) h\u0259r pozuntuya m\u00fcnasib\u0259td\u0259 ayr\u0131ca t\u0259tbiq edilir<\/p>\n<p>C) Vergi M\u0259c\u0259ll\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f \u0259n a\u015fa\u011f\u0131 maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir<\/p>\n<p>D) pozuntunun y\u00fcks\u0259k m\u0259bl\u0259\u011fi g\u00f6t\u00fcr\u00fcl\u00fcr v\u0259 ona uy\u011fun maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir<\/p>\n<p>#561<\/p>\n<p>Vergi \u00f6d\u0259yicisinin v\u0259 ya vergi agentinin vergi qanunvericiliyinin pozulmas\u0131na g\u00f6r\u0259 m\u0259suliyy\u0259t\u0259 c\u0259lb edilm\u0259si, onlar\u0131 vergi \u00f6hd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259sind\u0259n azad edirmi?<\/p>\n<p>A) azad edir<\/p>\n<p>B) qism\u0259n azad edir<\/p>\n<p>C) azad edilib-edilm\u0259m\u0259si vergi orqan\u0131n\u0131n r\u0259hb\u0259ri t\u0259r\u0259find\u0259n h\u0259ll edilir<\/p>\n<p>D) azad etmir<\/p>\n<p>#562<\/p>\n<p>Vergi \u00f6d\u0259yicisinin v\u0259 ya vergi agentinin vergi qanunvericiliyinin pozulmas\u0131na g\u00f6r\u0259 m\u0259suliyy\u0259t\u0259 c\u0259lb edilm\u0259si onlar\u0131 a\u015fa\u011f\u0131dak\u0131 hans\u0131 m\u0259s\u0259l\u0259l\u0259rd\u0259n azad etmir?<\/p>\n<p>1. yaln\u0131z hesablanm\u0131\u015f faizl\u0259rin \u00f6d\u0259nilm\u0259sind\u0259n<\/p>\n<p>2. vergi \u00f6hd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259sind\u0259n<\/p>\n<p>3. vergi orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin qanuni t\u0259l\u0259bl\u0259rinin yerin\u0259 yetirilm\u0259sind\u0259n<\/p>\n<p>4. yaln\u0131z t\u0259tbiq edilmi\u015f maliyy\u0259 sanksiyalar\u0131ndan<\/p>\n<p>A) 1, 3 B) 3, 4 C) 2, 3 D) 1, 2<\/p>\n<p>#563<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131 hallardan hans\u0131 vergi qanunvericiliyinin pozulmas\u0131na g\u00f6r\u0259 m\u0259suliyy\u0259t\u0259 c\u0259lb olunman\u0131 istisna ed\u0259n hallara aid deyil?<\/p>\n<p>A) Vergi qanunvericiliyi il\u0259 ba\u011fl\u0131 h\u00fcquq pozuntusu hadis\u0259sinin olmamas\u0131<\/p>\n<p>B) Vergi qanunvericiliyi il\u0259 ba\u011fl\u0131 h\u00fcquq pozuntusunda \u015f\u0259xsin t\u0259qsirinin olmamas\u0131<\/p>\n<p>C) Vergi qanunvericiliyi il\u0259 ba\u011fl\u0131 h\u00fcquq pozuntusunun t\u00f6r\u0259dilm\u0259si<\/p>\n<p>D) Vergi qanunvericiliyinin pozulmas\u0131na g\u00f6r\u0259 m\u0259suliyy\u0259t\u0259 c\u0259lb etm\u0259 m\u00fcdd\u0259tinin qurtarmas\u0131<\/p>\n<p>#564<\/p>\n<p>Hans\u0131 hal vergi qanunvericiliyinin pozulmas\u0131na g\u00f6r\u0259 m\u0259suliyy\u0259t\u0259 c\u0259lb olunman\u0131 istisna edir?<\/p>\n<p>A) vergi \u00f6d\u0259yicisinin xahi\u015fi olduqda<\/p>\n<p>B) vergi qanunvericiliyi il\u0259 ba\u011fl\u0131 h\u00fcquq pozuntusunda \u015f\u0259xsin t\u0259qsirinin olmamas\u0131<\/p>\n<p>C) vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsinin t\u0259\u015f\u0259bb\u00fcs\u00fc olduqda<\/p>\n<p>D) vergi \u00f6d\u0259yicisi f\u0259aliyy\u0259t \u00fcnvan\u0131n\u0131 d\u0259yi\u015fdikd\u0259<\/p>\n<p>565<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131 hallardan hans\u0131 vergi qanunvericiliyinin pozulmas\u0131nda \u015f\u0259xsin t\u0259qsirini istisna ed\u0259n hallara aid deyil?<\/p>\n<p>A) Vergi qanunvericiliyi il\u0259 ba\u011fl\u0131 h\u00fcquq pozuntusunun t\u0259bii f\u0259lak\u0259t, yaxud dig\u0259r f\u00f6vq\u0259lad\u0259 v\u0259 qar\u015f\u0131s\u0131al\u0131nmaz hadis\u0259l\u0259r n\u0259tic\u0259sind\u0259 t\u00f6r\u0259dilm\u0259si<\/p>\n<p>B) vergi qanunvericiliyi il\u0259 ba\u011fl\u0131 h\u00fcquq pozuntusunun vergi \u00f6hd\u0259liyinin \u0259vv\u0259lc\u0259d\u0259n m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si bar\u0259d\u0259 q\u0259rara \u0259saslanmaqla v\u0259 ya onun icras\u0131 n\u0259tic\u0259sind\u0259 t\u00f6r\u0259dilm\u0259si<\/p>\n<p>C) Vergi orqanlar\u0131n\u0131n q\u0259rarlar\u0131na yenid\u0259n bax\u0131ld\u0131qda vergi \u00f6d\u0259yicisinin h\u0259r\u0259k\u0259tl\u0259ri \u00fc\u00e7\u00fcn h\u00fcquqi \u0259saslar olmas\u0131n\u0131n a\u015fkar edilm\u0259si<\/p>\n<p>D) Vergi hesabat\u0131n\u0131n \u0259sas olmadan m\u00fc\u0259yy\u0259n edilmi\u015f vaxtda t\u0259qdim edilm\u0259m\u0259si<\/p>\n<p>#566<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131 hallardan hans\u0131 vergi qanunvericiliyinin pozulmas\u0131nda \u015f\u0259xsin t\u0259qsirini istisna ed\u0259n hallara aid deyil?<\/p>\n<p>A) Vergi qanunvericiliyi il\u0259 ba\u011fl\u0131 h\u00fcquq pozuntusunun t\u0259bii f\u0259lak\u0259t, yaxud dig\u0259r f\u00f6vq\u0259lad\u0259 v\u0259 qar\u015f\u0131s\u0131al\u0131nmaz hadis\u0259l\u0259r n\u0259tic\u0259sind\u0259 t\u00f6r\u0259dilm\u0259si<\/p>\n<p>B) Vergi qanunvericiliyi il\u0259 ba\u011fl\u0131 h\u00fcquq pozuntusunun vergi \u00f6d\u0259yicisi-fiziki \u015f\u0259xs t\u0259r\u0259find\u0259n x\u0259st\u0259 hal\u0131 il\u0259 \u0259laq\u0259dar olaraq \u00f6z h\u0259r\u0259k\u0259tl\u0259rin\u0259 n\u0259zar\u0259t [\u00f6z\u00fcn\u0259 hesabat verm\u0259yi] v\u0259 r\u0259hb\u0259rlik etm\u0259yi bacarmad\u0131\u011f\u0131 v\u0259ziyy\u0259td\u0259 t\u00f6r\u0259dilm\u0259si<\/p>\n<p>C) Vergi orqanlar\u0131n\u0131n q\u0259rarlar\u0131na yenid\u0259n bax\u0131ld\u0131qda vergi \u00f6d\u0259yicisinin h\u0259r\u0259k\u0259tl\u0259ri \u00fc\u00e7\u00fcn h\u00fcquqi \u0259saslar olmas\u0131n\u0131n a\u015fkar edilm\u0259si<\/p>\n<p>D) Vergi hesabat\u0131n\u0131n \u0259sas olmadan m\u00fc\u0259yy\u0259n edilmi\u015f vaxtda t\u0259qdim edilm\u0259m\u0259si<\/p>\n<p>#567<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131lardan hans\u0131lar vergi qanunvericiliyinin pozulmas\u0131nda \u015f\u0259xsin t\u0259qsirini istisna ed\u0259n hallara aiddir?<\/p>\n<p>1. vergi \u00f6d\u0259yicisi v\u0259 ya vergi agenti t\u0259r\u0259find\u0259n vergi orqan\u0131n\u0131n v\u0259 ya dig\u0259r s\u0259lahiyy\u0259tli d\u00f6vl\u0259t orqan\u0131n\u0131n, yaxud onlar\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin \u00f6z s\u0259lahiyy\u0259tl\u0259ri daxilind\u0259 verdikl\u0259ri yaz\u0131l\u0131 g\u00f6st\u0259ri\u015fl\u0259rinin v\u0259 ya izahatlar\u0131n\u0131n yerin\u0259 yetirilm\u0259si<\/p>\n<p>2. vergi qanunvericiliyi il\u0259 ba\u011fl\u0131 h\u00fcquq pozuntusunun qar\u015f\u0131s\u0131 al\u0131na bil\u0259n hadis\u0259l\u0259r n\u0259tic\u0259sind\u0259 t\u00f6r\u0259dilm\u0259si<\/p>\n<p>3. h\u0259r hans\u0131 vergil\u0259r, o c\u00fcml\u0259d\u0259n vergi agentl\u0259ri t\u0259r\u0259find\u0259n \u00f6d\u0259nil\u0259n vergil\u0259r \u00fczr\u0259 art\u0131q \u00f6d\u0259nilmi\u015f m\u0259bl\u0259\u011fl\u0259rin hesab\u0131na dig\u0259r vergil\u0259r \u00fczr\u0259 borclar\u0131n n\u0259z\u0259r\u0259 al\u0131nmas\u0131<\/p>\n<p>4. vergil\u0259rin d\u00fczg\u00fcn hesablanmamas\u0131 v\u0259 vergi \u00f6hd\u0259likl\u0259rinin d\u00fczg\u00fcn yerin\u0259 yetirilm\u0259m\u0259si il\u0259 ba\u011fl\u0131 vergi qanunvericiliyinin pozulmas\u0131n\u0131n vergi orqan\u0131n\u0131n yoxlamas\u0131na q\u0259d\u0259rki d\u00f6vrd\u0259 vergi \u00f6d\u0259yicisinin \u00f6z\u00fc t\u0259r\u0259find\u0259n aradan qald\u0131r\u0131lmas\u0131<\/p>\n<p>A) 1, 3, 4 B) 2, 3, 4 C) 1, 2, 3 D) 1, 2,4<\/p>\n<p>#568<\/p>\n<p>Hans\u0131 hal vergi qanunvericiliyinin pozulmas\u0131nda \u015f\u0259xsin t\u0259qsirini istisna edir?<\/p>\n<p>A) vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsinin t\u0259\u015f\u0259bb\u00fcs\u00fc olduqda<\/p>\n<p>B) vergi \u00f6d\u0259yicisi f\u0259aliyy\u0259t \u00fcnvan\u0131n\u0131 d\u0259yi\u015fdikd\u0259<\/p>\n<p>C) vergi orqanlar\u0131n\u0131n q\u0259rarlar\u0131na yenid\u0259n bax\u0131ld\u0131qda vergi \u00f6d\u0259yicisinin h\u0259r\u0259k\u0259tl\u0259ri \u00fc\u00e7\u00fcn h\u00fcquqi \u0259saslar\u0131n olmas\u0131 a\u015fkar edildikd\u0259<\/p>\n<p>D) vergi \u00f6d\u0259yicisinin m\u00fcraci\u0259ti olduqda<\/p>\n<p>#569<\/p>\n<p>Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n \u015f\u0259xsin t\u0259qsirini istisna ed\u0259n hallar olduqda, \u015f\u0259xs vergi qanunvericiliyi il\u0259 ba\u011fl\u0131 h\u00fcquq pozuntusuna g\u00f6r\u0259 m\u0259suliyy\u0259t da\u015f\u0131y\u0131rm\u0131?<\/p>\n<p>A) he\u00e7 bir halda m\u0259suliyy\u0259t da\u015f\u0131m\u0131r<\/p>\n<p>B) b\u00fct\u00fcn hallarda m\u0259suliyy\u0259t da\u015f\u0131y\u0131r<\/p>\n<p>C) Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n maliyy\u0259 sanksiyalar\u0131n\u0131n v\u0259 faizl\u0259rin \u00f6d\u0259nilm\u0259si istisna olmaqla m\u0259suliyy\u0259t da\u015f\u0131m\u0131r<\/p>\n<p>D) Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n faizl\u0259rin \u00f6d\u0259nilm\u0259si istisna olmaqla m\u0259suliyy\u0259t da\u015f\u0131m\u0131r<\/p>\n<p>#570<\/p>\n<p>Vergi qanunvericiliyinin pozulmas\u0131 an\u0131ndan ne\u00e7\u0259 il ke\u00e7dikd\u0259 \u015f\u0259xs h\u0259min qanunvericilikl\u0259 ba\u011fl\u0131 h\u00fcquq pozuntusunun t\u00f6r\u0259dilm\u0259sin\u0259 g\u00f6r\u0259 m\u0259suliyy\u0259t\u0259 c\u0259lb edil\u0259 bilm\u0259z v\u0259 vergi \u00f6hd\u0259likl\u0259ri yarana bilm\u0259z?<\/p>\n<p>A) 3 il<\/p>\n<p>B) 1 il<\/p>\n<p>C) 2 il<\/p>\n<p>D) 4 il<\/p>\n<p>#571<\/p>\n<p>Vergi hesabat\u0131n\u0131 v\u0259 ya hesabat\u0131n \u0259v\u0259zin\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f aray\u0131\u015f\u0131 \u0259sas olmadan m\u00fc\u0259yy\u0259n edil\u0259n m\u00fcdd\u0259td\u0259 t\u0259qdim etm\u0259y\u0259n vergi \u00f6d\u0259yicisin\u0259 vergi orqan\u0131n\u0131n r\u0259hb\u0259rinin [onun m\u00fcavininin] q\u0259rar\u0131na \u0259sas\u0259n hans\u0131 m\u0259bl\u0259\u011fd\u0259 maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir?<\/p>\n<p>A) 25 manat<\/p>\n<p>B) 40 manat<\/p>\n<p>C) 50 manat<\/p>\n<p>D) 75 manat<\/p>\n<p>571-1<\/p>\n<p>M\u00fclkiyy\u0259tind\u0259 olan k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131na yararl\u0131 torpaqlar\u0131 istifad\u0259 ed\u0259n fiziki \u015f\u0259xsl\u0259r\u0259 v\u0259 ail\u0259 k\u0259ndli t\u0259s\u0259rr\u00fcfatlar\u0131n\u0131n \u0259m\u0259k qabiliyy\u0259tli ail\u0259 \u00fczvl\u0259rin\u0259 &#8220;Sosial s\u0131\u011forta haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131 Qanununun 10-cu madd\u0259sinin ikinci hiss\u0259sinin d\u00f6rd\u00fcnc\u00fc v\u0259 be\u015finci abzaslar\u0131nda n\u0259z\u0259rd\u0259 tutulan hesabat\u0131 v\u0259 aray\u0131\u015f\u0131 \u0259sas olmadan m\u00fc\u0259yy\u0259n edil\u0259n m\u00fcdd\u0259td\u0259 t\u0259qdim etm\u0259m\u0259y\u0259 g\u00f6r\u0259 t\u0259qvim ili \u0259rzind\u0259 bel\u0259 hallara birinci d\u0259f\u0259 yol verdikd\u0259 n\u0259 q\u0259d\u0259r maliyy\u0259 sanksiyas\u0131 t\u0259tbiq eilir?<\/p>\n<ol>\n<li>minimum ayl\u0131q \u0259m\u0259k haqq\u0131n\u0131n 3 faizi<\/li>\n<li>minimum ayl\u0131q \u0259m\u0259k haqq\u0131n\u0131n 6 faizi<\/li>\n<li>\u00f6lk\u0259 \u00fczr\u0259 ya\u015fay\u0131\u015f minumunun 3 faizi<\/li>\n<li>\u00f6lk\u0259 \u00fczr\u0259 ya\u015fay\u0131\u015f minumunun 3 faizi<\/li>\n<\/ol>\n<p>571-2<\/p>\n<p>M\u00fclkiyy\u0259tind\u0259 olan k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131na yararl\u0131 torpaqlar\u0131 istifad\u0259 ed\u0259n fiziki \u015f\u0259xsl\u0259r\u0259 v\u0259 ail\u0259 k\u0259ndli t\u0259s\u0259rr\u00fcfatlar\u0131n\u0131n \u0259m\u0259k qabiliyy\u0259tli ail\u0259 \u00fczvl\u0259rin\u0259 &#8220;Sosial s\u0131\u011forta haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131 Qanununun 10-cu madd\u0259sinin ikinci hiss\u0259sinin d\u00f6rd\u00fcnc\u00fc v\u0259 be\u015finci abzaslar\u0131nda n\u0259z\u0259rd\u0259 tutulan hesabat\u0131 v\u0259 aray\u0131\u015f\u0131 \u0259sas olmadan m\u00fc\u0259yy\u0259n edil\u0259n m\u00fcdd\u0259td\u0259 t\u0259qdim etm\u0259m\u0259y\u0259 g\u00f6r\u0259 t\u0259qvim ili \u0259rzind\u0259 bel\u0259 hallara iki v\u0259 daha \u00e7ox d\u0259f\u0259 yol verdikd\u0259 n\u0259 q\u0259d\u0259r maliyy\u0259 sanksiyas\u0131 t\u0259tbiq eilir?<\/p>\n<ol>\n<li>minimum ayl\u0131q \u0259m\u0259k haqq\u0131n\u0131n 3 faizi<\/li>\n<li>minimum ayl\u0131q \u0259m\u0259k haqq\u0131n\u0131n 6 faizi<\/li>\n<li>\u00f6lk\u0259 \u00fczr\u0259 ya\u015fay\u0131\u015f minumunun 3 faizi<\/li>\n<li>\u00f6lk\u0259 \u00fczr\u0259 ya\u015fay\u0131\u015f minumunun 3 faizi<\/li>\n<\/ol>\n<p>#572<\/p>\n<p>Vergi \u00f6d\u0259yicisi vergil\u0259r, faizl\u0259r v\u0259 maliyy\u0259 sanksiyalar\u0131 \u00fczr\u0259 borclar\u0131n\u0131 bildiri\u015fd\u0259 g\u00f6st\u0259ril\u0259n m\u00fcdd\u0259t \u0259rzind\u0259 \u00f6d\u0259m\u0259dikd\u0259 vergi orqan\u0131n\u0131n t\u0259l\u0259bin\u0259 \u0259sas\u0259n aktivl\u0259ri bar\u0259d\u0259 m\u0259lumat\u0131 10 g\u00fcn \u0259rzind\u0259 t\u0259qdim edilm\u0259diyin\u0259 g\u00f6r\u0259 vergi \u00f6d\u0259yicisin\u0259 n\u0259 q\u0259d\u0259r maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir?<\/p>\n<p>A) 200 manat<\/p>\n<p>B) 100 manat<\/p>\n<p>C) 40 manat<\/p>\n<p>D) 50 manat<\/p>\n<p>#573<\/p>\n<p>Vergi \u00f6d\u0259yicisi vergil\u0259r, faizl\u0259r v\u0259 maliyy\u0259 sanksiyalar\u0131 \u00fczr\u0259 borclar\u0131n\u0131 bildiri\u015fd\u0259 g\u00f6st\u0259ril\u0259n m\u00fcdd\u0259t \u0259rzind\u0259 \u00f6d\u0259m\u0259dikd\u0259 vergi orqan\u0131n\u0131n t\u0259l\u0259bin\u0259 \u0259sas\u0259n aktivl\u0259ri bar\u0259d\u0259 m\u0259lumat\u0131 ne\u00e7\u0259 g\u00fcn \u0259rzind\u0259 vergi orqan\u0131na t\u0259qdim etm\u0259lidir?<\/p>\n<p>A) 10 g\u00fcn<\/p>\n<p>B) 5 g\u00fcn<\/p>\n<p>C) 15 g\u00fcn<\/p>\n<p>D) 20 g\u00fcn<\/p>\n<p>574<\/p>\n<p>Yoxlama zaman\u0131 s\u0259n\u0259dl\u0259rin (o c\u00fcml\u0259d\u0259n elektron formatda m\u0259lumatlar\u0131n) m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259tl\u0259rd\u0259 t\u0259qdim edilm\u0259m\u0259sin\u0259 v\u0259 ya bil\u0259r\u0259kd\u0259n t\u0259hrif olunmaqla t\u0259qdim edilm\u0259sin\u0259 g\u00f6r\u0259 vergi \u00f6d\u0259yicisin\u0259 hans\u0131 m\u0259bl\u0259\u011fd\u0259 maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir?<\/p>\n<p>A) 40 manat<\/p>\n<p>B) 100 0manat<\/p>\n<p>C) 2000 manat<\/p>\n<p>D) 300 manat<\/p>\n<p>575<\/p>\n<p>U\u00e7ot s\u0259n\u0259dl\u0259rin v\u0259 ya m\u0259lumatlar\u0131n m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259 \u00fczrl\u00fc s\u0259b\u0259b olmadan saxlan\u0131lmamas\u0131na g\u00f6r\u0259 vergi \u00f6d\u0259yicisin\u0259 hans\u0131 m\u0259bl\u0259\u011fd\u0259 maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir.<\/p>\n<ol>\n<li>1000 manat<\/li>\n<li>2000 manat<\/li>\n<li>300 manat<\/li>\n<li>400 manat<\/li>\n<\/ol>\n<p>576. Transfer qiym\u0259ti \u0259sas g\u00f6t\u00fcr\u00fclm\u0259kl\u0259 vergil\u0259ri\u0131 \u015f\u0259xsl\u0259r aras\u0131nda h\u0259yata ke\u00e7iril\u0259n 500.000 man \u00e7ox \u0259m\u0259liyyatlara dair arayi\u015f\u0131 m\u00fc\u0259yy\u0259n edil\u0259n m\u00fcdd\u0259td\u0259 t\u0259qdim etm\u0259y\u0259n vergi \u00f6d\u0259yicisin\u0259 vergi orqan\u0131n\u0131n r\u0259hb\u0259rinin (onun m\u00fcavininin) q\u0259rar\u0131na \u0259sas\u0259n n\u0259 q\u0259d\u0259r m\u0259bl\u0259\u011find\u0259 maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir<\/p>\n<ol>\n<li>50 manat<\/li>\n<li>500 manat<\/li>\n<li>5000 manat<\/li>\n<li>50000 manat<\/li>\n<\/ol>\n<p>577<\/p>\n<p>A\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259n hans\u0131 hallarda vergi \u00f6d\u0259yicil\u0259rin\u0259 1000 manat m\u0259bl\u0259\u011find\u0259 maliyy\u0259 sanksiyalar\u0131 t\u0259tbiq edilir?<\/p>\n<ol>\n<li>\u018fDV m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeydiyyat q\u00fcvv\u0259y\u0259 minm\u0259d\u0259n v\u0259 ya l\u0259\u011fv edildiyi halda<\/li>\n<li>S\u0259yyar yoxlama zaman\u0131 s\u0259n\u0259dl\u0259rin (o c\u00fcml\u0259d\u0259n elektron formatda m\u0259lumatlar\u0131n) m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259tl\u0259rd\u0259 t\u0259qdim edilm\u0259m\u0259sin\u0259 v\u0259 ya bil\u0259r\u0259kd\u0259n t\u0259hrif olunmaqla t\u0259qdim edilm\u0259sin\u0259 g\u00f6r\u0259<\/li>\n<li>U\u00e7ot s\u0259n\u0259dl\u0259rin v\u0259 ya m\u0259lumatlar\u0131n m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259 \u00fczrl\u00fc s\u0259b\u0259b olmadan saxlan\u0131lmamas\u0131na g\u00f6r\u0259<\/li>\n<li>u\u00e7ot m\u0259lumatlar\u0131nda [vergi \u00f6d\u0259yicisinin vergi u\u00e7otuna al\u0131nma haqq\u0131nda \u0259riz\u0259d\u0259 qeyd olunan rekvizitl\u0259r] d\u0259yi\u015fiklik haqq\u0131nda m\u0259lumat\u0131n t\u0259qdim edilm\u0259m\u0259sin\u0259 g\u00f6r\u0259<\/li>\n<li>Az\u0259rbaycan Respublikas\u0131n\u0131n t\u0259r\u0259fdar \u00e7\u0131xd\u0131\u011f\u0131 beyn\u0259lxalq m\u00fcqavil\u0259l\u0259r\u0259 \u0259sas\u0259n daxil olmu\u015f sor\u011fular\u0131n icras\u0131 il\u0259 ba\u011fl\u0131 z\u0259ruri olan s\u0259n\u0259dl\u0259r v\u0259 ya onlar\u0131n laz\u0131mi qaydada t\u0259sdiq edilmi\u015f sur\u0259tl\u0259ri vergi orqan\u0131n\u0131n m\u00fcraci\u0259tin\u0259 \u0259sas\u0259n 10 i\u015f<em> g\u00fcn\u00fc<\/em> m\u00fcdd\u0259tind\u0259 verilm\u0259m\u0259sin\u0259 g\u00f6r\u0259<\/li>\n<li>1,2,3 B) 3,4,5 C) 2,3,5 D) 1,3,4<\/li>\n<\/ol>\n<p>#578<\/p>\n<p>Verginin [o c\u00fcml\u0259d\u0259n \u00f6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 verginin] hesabatda g\u00f6st\u0259ril\u0259n m\u0259bl\u0259\u011fi verginin hesabatda g\u00f6st\u0259rilm\u0259li olan m\u0259bl\u0259\u011fin\u0259 nisb\u0259t\u0259n azald\u0131lm\u0131\u015fd\u0131rsa, habel\u0259 b\u00fcdc\u0259y\u0259 \u00e7atas\u0131 vergi m\u0259bl\u0259\u011fi hesabat t\u0259qdim etm\u0259m\u0259kl\u0259 yay\u0131nd\u0131r\u0131lm\u0131\u015fd\u0131rsa, vergi \u00f6d\u0259yicisin\u0259 azald\u0131lm\u0131\u015f v\u0259 ya yay\u0131nd\u0131r\u0131lm\u0131\u015f vergi m\u0259bl\u0259\u011finin [kameral vergi yoxlamas\u0131 n\u0259tic\u0259sind\u0259 hesablanm\u0131\u015f \u0259lav\u0259 vergi m\u0259bl\u0259\u011fi istisna olmaqla] ne\u00e7\u0259 faizi miqdar\u0131nda maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir?<\/p>\n<p>A) 20 faizi<\/p>\n<p>B) 40 faizi<\/p>\n<p>C) 50 faizi<\/p>\n<p>D)100 faizi<\/p>\n<p>578-1<\/p>\n<p>M\u00fchasibat u\u00e7otu haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununa \u0259sas\u0259n m\u00fchasibat u\u00e7otunu m\u0259cburi qaydada elektron formada aparmal\u0131 \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n verginin (o c\u00fcml\u0259d\u0259n \u00f6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 verginin) hesabatda g\u00f6st\u0259ril\u0259n m\u0259bl\u0259\u011finin verginin hesabatda g\u00f6st\u0259rilm\u0259li olan m\u0259bl\u0259\u011fin\u0259 nisb\u0259t\u0259n azald\u0131lmas\u0131, habel\u0259 b\u00fcdc\u0259y\u0259 \u00e7atas\u0131 vergi m\u0259bl\u0259\u011finin hesabat t\u0259qdim etm\u0259m\u0259kl\u0259 yay\u0131nd\u0131r\u0131lmas\u0131 onlar\u0131n vergi orqan\u0131na elektron formada t\u0259qdim etdikl\u0259ri m\u0259lumatlar \u0259sas\u0131nda a\u015fkar edildikd\u0259 h\u0259min vergi \u00f6d\u0259yicil\u0259rin\u0259 azald\u0131lm\u0131\u015f v\u0259 ya yay\u0131nd\u0131r\u0131lm\u0131\u015f vergi m\u0259bl\u0259\u011finin (kameral vergi yoxlamas\u0131 n\u0259tic\u0259sind\u0259 hesablanm\u0131\u015f \u0259lav\u0259 vergi m\u0259bl\u0259\u011fi istisna olmaqla) hans\u0131 miqdar\u0131nda maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir.<\/p>\n<ol>\n<li>Azald\u0131lm\u0131\u015f m\u0259bl\u0259\u011fin 10 faizi<\/li>\n<li>Azald\u0131lm\u0131\u015f m\u0259bl\u0259\u011fin 20 faizi<\/li>\n<li>Azald\u0131lm\u0131\u015f m\u0259bl\u0259\u011fin 25 faizi<\/li>\n<li>Azald\u0131lm\u0131\u015f m\u0259bl\u0259\u011fin 50 faizi<\/li>\n<\/ol>\n<p>#579<\/p>\n<p>Vergi M\u0259c\u0259ll\u0259sind\u0259 g\u00f6st\u0259ril\u0259n m\u00fcdd\u0259td\u0259 vergi orqan\u0131nda u\u00e7ota al\u0131nmaq \u00fc\u00e7\u00fcn v\u0259 ya M\u0259c\u0259ll\u0259d\u0259 g\u00f6st\u0259ril\u0259n m\u00fcdd\u0259td\u0259 oldu\u011fu yerin d\u0259yi\u015fm\u0259si bar\u0259d\u0259 \u0259riz\u0259nin verilm\u0259m\u0259sin\u0259, h\u0259m\u00e7inin dig\u0259r u\u00e7ot m\u0259lumatlar\u0131nda [vergi \u00f6d\u0259yicisinin vergi u\u00e7otuna al\u0131nma haqq\u0131nda \u0259riz\u0259d\u0259 qeyd olunan rekvizitl\u0259r] d\u0259yi\u015fiklik haqq\u0131nda m\u0259lumat\u0131n t\u0259qdim edilm\u0259m\u0259sin\u0259 g\u00f6r\u0259, habel\u0259 Vergi M\u0259c\u0259ll\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f &#8220;F\u0259rql\u0259nm\u0259 ni\u015fan\u0131&#8221; olmadan avtomobil n\u0259qliyyat\u0131 vasit\u0259l\u0259ri il\u0259 s\u0259rni\u015fin v\u0259 ya y\u00fck da\u015f\u0131nmas\u0131na g\u00f6r\u0259 hans\u0131 miqdar\u0131nda maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir?<\/p>\n<p>A) 20 manat<\/p>\n<p>B) 50 manat<\/p>\n<p>C) 25 manat<\/p>\n<p>D) 40 manat<\/p>\n<p>#580<\/p>\n<p>Vergi M\u0259c\u0259ll\u0259sinin m\u00fc\u0259yy\u0259n edilmi\u015f qaydada vergil\u0259r \u00fczr\u0259 borclar\u0131n v\u0259 faizl\u0259rin, t\u0259tbiq edilmi\u015f maliyy\u0259 sanksiyalar\u0131n\u0131n d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 al\u0131nmas\u0131 \u00fc\u00e7\u00fcn\u00a0kredit t\u0259\u015fkilatlar\u0131na v\u0259 ya bank \u0259m\u0259liyyatlar\u0131 aparan \u015f\u0259xsl\u0259r\u0259\u00a0s\u0259r\u0259ncam\u0131n verildiyi tarixd\u0259n, kredit t\u0259\u015fkilatlar\u0131nda v\u0259 ya bank \u0259m\u0259liyyatlar\u0131 aparan \u015f\u0259xsl\u0259rd\u0259 hesablar\u0131 olmad\u0131\u011f\u0131 halda m\u00fc\u0259yy\u0259n edilmi\u015f bildiri\u015fd\u0259 g\u00f6st\u0259ril\u0259n m\u00fcdd\u0259tin ba\u015fa \u00e7atd\u0131\u011f\u0131 tarixd\u0259n\u00a0vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n onun kassas\u0131ndan, Az\u0259rbaycan Respublikas\u0131n\u0131n M\u00fclki M\u0259c\u0259ll\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f hesabdan pul v\u0259saitinin silinm\u0259si n\u00f6vb\u0259liliyi pozulmaqla, na\u011fd qaydada m\u0259xaric \u0259m\u0259liyyatlar\u0131 apar\u0131ld\u0131qda &#8211; apar\u0131lm\u0131\u015f m\u0259xaric \u0259m\u0259liyyatlar\u0131n\u0131n nec\u0259 faizi miqdar\u0131nda maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir<\/p>\n<p>A) 50 faizi<\/p>\n<p>B) 40 faizi<\/p>\n<p>C) 25 faizi<\/p>\n<p>D) 100 faizi<\/p>\n<p>#581<\/p>\n<p>\u018fDV \u00fczr\u0259 qeydiyyat m\u0259cburi oldu\u011fu halda, qeydiyyat olmadan f\u0259aliyy\u0259t g\u00f6st\u0259rilm\u0259sin\u0259 g\u00f6r\u0259 vergi \u00f6d\u0259yicisin\u0259 \u018fDV \u00fczr\u0259 qeydiyyat olmadan f\u0259aliyy\u0259t g\u00f6st\u0259rdiyi b\u00fct\u00fcn d\u00f6vr \u0259rzind\u0259 b\u00fcdc\u0259y\u0259 \u00f6d\u0259nilm\u0259li olan \u018fDV m\u0259bl\u0259\u011finin ne\u00e7\u0259 faizi miqdar\u0131nda maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir<\/p>\n<p>A) 20<\/p>\n<p>B) 40<\/p>\n<p>C) 50<\/p>\n<p>D) 10<\/p>\n<p>#582<\/p>\n<p>Hans\u0131 hallarda \u018fDV \u00fczr\u0259 vergi hesab-fakturas\u0131n\u0131n t\u0259qdim edilm\u0259sin\u0259 g\u00f6r\u0259 vergi \u00f6d\u0259yicisin\u0259 t\u0259qdim edilmi\u015f vergi hesab-fakturalar\u0131nda g\u00f6st\u0259rilmi\u015f vergi m\u0259bl\u0259\u011finin 100 faizi miqdar\u0131nda maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir?<\/p>\n<p>A) Vergi M\u0259c\u0259ll\u0259sin\u0259 m\u00fcvafiq olaraq na\u011fds\u0131z \u0259m\u0259liyyatlar\u0131n apar\u0131ld\u0131\u011f\u0131 b\u00fct\u00fcn hallarda<\/p>\n<p>B) Vergi M\u0259c\u0259ll\u0259sin\u0259 m\u00fcvafiq olaraq \u018fDV m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeydiyyat q\u00fcvv\u0259y\u0259 minm\u0259d\u0259n v\u0259 ya l\u0259\u011fv edildiyi halda<\/p>\n<p>C) b\u00fct\u00fcn hallarda<\/p>\n<p>D) he\u00e7 bir halda<\/p>\n<p>#583<\/p>\n<p>Vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n vergi-hesab fakturas\u0131 \u00fczr\u0259 al\u0131nm\u0131\u015f mallar\u0131n [i\u015f v\u0259 xidm\u0259tl\u0259rin] d\u0259y\u0259ri \u00f6d\u0259nil\u0259rk\u0259n, \u018fDV m\u0259bl\u0259\u011finin \u00f6d\u0259nilm\u0259m\u0259sin\u0259 g\u00f6r\u0259 vergi \u00f6d\u0259yicisin\u0259 \u00f6d\u0259nilm\u0259mi\u015f \u018fDV m\u0259bl\u0259\u011finin ne\u00e7\u0259 faizi miqdar\u0131nda maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir?<\/p>\n<p>A) 100 faizi<\/p>\n<p>B) 50 faizi<\/p>\n<p>C) 25 faizi<\/p>\n<p>D) 20 faizi<\/p>\n<p>#584<\/p>\n<p>\u018fDV \u00f6d\u0259yicil\u0259ri, habel\u0259 \u018fDV-nin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeydiyyatda olmayan s\u0259hml\u0259rinin v\u0259 paylar\u0131n\u0131n 50 faizind\u0259n \u00e7oxu d\u00f6vl\u0259t\u0259 m\u0259xsus olan h\u00fcquqi \u015f\u0259xsl\u0259r v\u0259 b\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131 t\u0259r\u0259find\u0259n mallar\u0131n (i\u015f v\u0259 xidm\u0259tl\u0259rin) d\u0259y\u0259ri \u00f6d\u0259nil\u0259rk\u0259n hans\u0131 m\u00fcdd\u0259td\u0259 \u018fDV m\u0259bl\u0259\u011finin \u00f6d\u0259nilm\u0259sin\u0259 g\u00f6r\u0259 vergi \u00f6d\u0259yicisin\u0259 vaxt\u0131nda \u00f6d\u0259nilm\u0259mi\u015f \u018fDV m\u0259bl\u0259\u011finin 50 faizi miqdar\u0131nda maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir<\/p>\n<p>A) \u00f6d\u0259nil\u0259n g\u00fcnd\u0259n 3 g\u00fcn m\u00fcdd\u0259tind\u0259<\/p>\n<p>B) \u00f6d\u0259nil\u0259n g\u00fcnd\u0259n gec olmamaqla<\/p>\n<p>C) \u00f6d\u0259nil\u0259n g\u00fcnd\u0259n 5 g\u00fcn m\u00fcdd\u0259tind\u0259<\/p>\n<p>D) \u00f6d\u0259nil\u0259n g\u00fcnd\u0259n 10 g\u00fcn m\u00fcdd\u0259tind\u0259<\/p>\n<p>585<\/p>\n<p>A\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259n hans\u0131 hallarda vergi \u00f6d\u0259yicil\u0259rin\u0259 apard\u0131\u011f\u0131 \u0259m\u0259liyyatlar\u0131n 50 faizi miqdar\u0131nda maliyy\u0259 sanksiyalar\u0131 t\u0259tbiq edilir?<\/p>\n<ol>\n<li>Verginin (o c\u00fcml\u0259d\u0259n \u00f6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 verginin) hesabatda g\u00f6st\u0259ril\u0259n m\u0259bl\u0259\u011fi verginin hesabatda g\u00f6st\u0259rilm\u0259li olan m\u0259bl\u0259\u011fin\u0259 nisb\u0259t\u0259n azald\u0131lm\u0131\u015fd\u0131rsa<\/li>\n<li>b\u00fcdc\u0259y\u0259 \u00e7atas\u0131 vergi m\u0259bl\u0259\u011fi hesabat t\u0259qdim etm\u0259m\u0259kl\u0259 yay\u0131nd\u0131r\u0131lm\u0131\u015fd\u0131rsa<\/li>\n<li>\u018fDV \u00fczr\u0259 qeydiyyat m\u0259cburi oldu\u011fu halda, qeydiyyat olmadan f\u0259aliyy\u0259t g\u00f6st\u0259rilm\u0259sin\u0259 g\u00f6r\u0259<\/li>\n<li>vergi orqan\u0131n\u0131n t\u0259l\u0259bin\u0259 \u0259sas\u0259n aktivl\u0259ri bar\u0259d\u0259 m\u0259lumat\u0131 10 g\u00fcn \u0259rzind\u0259 t\u0259qdim edilm\u0259diyin\u0259 g\u00f6r\u0259<\/li>\n<li>U\u00e7ot s\u0259n\u0259dl\u0259rin v\u0259 ya m\u0259lumatlar\u0131n m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259 \u00fczrl\u00fc s\u0259b\u0259b olmadan saxlan\u0131lmamas\u0131na g\u00f6r\u0259<\/li>\n<li>1,2,4 B) 2,3,5 C) 1,2,3 D) 3,4,5<\/li>\n<\/ol>\n<p>#586<\/p>\n<p>N\u0259zar\u0259t-kassa aparatlar\u0131 v\u0259 ya ciddi hesabat blanklar\u0131 t\u0259tbiq edilm\u0259d\u0259n [n\u0259zar\u0259t kassa aparatlar\u0131 qura\u015fd\u0131r\u0131lmadan, qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f formalara uy\u011fun ciddi hesabat blanklar\u0131 olmadan v\u0259 ya n\u0259\u011fd \u00f6d\u0259nilmi\u015f m\u0259bl\u0259\u011fi m\u0259daxil etm\u0259d\u0259n] na\u011fd pul hesabla\u015fmalar\u0131n\u0131n apar\u0131lmas\u0131na t\u0259qvim ili \u0259rzind\u0259 birinci d\u0259f\u0259 yol verildikd\u0259 vergi \u00f6d\u0259yicisin\u0259 n\u0259 q\u0259d\u0259r maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir?<\/p>\n<p>A) 1000 manat<\/p>\n<p>B) 2000 manat<\/p>\n<p>C) 3000 manat<\/p>\n<p>D) 6000 manat<\/p>\n<p>587<\/p>\n<p>N\u0259zar\u0259t-kassa aparatlar\u0131 v\u0259 ya ciddi hesabat blanklar\u0131 t\u0259tbiq edilm\u0259d\u0259n [n\u0259zar\u0259t kassa aparatlar\u0131 qura\u015fd\u0131r\u0131lmadan, qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f formalara uy\u011fun ciddi hesabat blanklar\u0131 olmadan v\u0259 ya n\u0259\u011fd \u00f6d\u0259nilmi\u015f m\u0259bl\u0259\u011fi m\u0259daxil etm\u0259d\u0259n] na\u011fd pul hesabla\u015fmalar\u0131n\u0131n apar\u0131lmas\u0131na t\u0259qvim ili \u0259rzind\u0259 birinci d\u0259f\u0259 yol verildikd\u0259 \u00a0ticar\u0259t v\u0259 (v\u0259 ya) ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r\u0259 n\u0259 q\u0259d\u0259r maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir?<\/p>\n<p>A) 1000manat<\/p>\n<p>B) 1500 manat<\/p>\n<p>C) 2000 manat<\/p>\n<p>D) 6000 manat<\/p>\n<p>#588<\/p>\n<p>N\u0259zar\u0259t-kassa aparatlar\u0131 v\u0259 ya ciddi hesabat blanklar\u0131 t\u0259tbiq edilm\u0259d\u0259n [n\u0259zar\u0259t kassa aparatlar\u0131 qura\u015fd\u0131r\u0131lmadan, qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f formalara uy\u011fun ciddi hesabat blanklar\u0131 olmadan v\u0259 ya n\u0259\u011fd \u00f6d\u0259nilmi\u015f m\u0259bl\u0259\u011fi m\u0259daxil etm\u0259d\u0259n] na\u011fd pul hesabla\u015fmalar\u0131n\u0131n apar\u0131lmas\u0131na t\u0259qvim ili \u0259rzind\u0259 ikinci d\u0259f\u0259 yol verildikd\u0259 vergi \u00f6d\u0259yicisin\u0259 n\u0259 q\u0259d\u0259r maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir?<\/p>\n<p>A) 3000 manat<\/p>\n<p>B) 4000 manat<\/p>\n<p>C) 6000 manat<\/p>\n<p>D) 800 manat<\/p>\n<p>589<\/p>\n<p>N\u0259zar\u0259t-kassa aparatlar\u0131 v\u0259 ya ciddi hesabat blanklar\u0131 t\u0259tbiq edilm\u0259d\u0259n [n\u0259zar\u0259t kassa aparatlar\u0131 qura\u015fd\u0131r\u0131lmadan, qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f formalara uy\u011fun ciddi hesabat blanklar\u0131 olmadan v\u0259 ya n\u0259\u011fd \u00f6d\u0259nilmi\u015f m\u0259bl\u0259\u011fi m\u0259daxil etm\u0259d\u0259n] na\u011fd pul hesabla\u015fmalar\u0131n\u0131n apar\u0131lmas\u0131na t\u0259qvim ili \u0259rzind\u0259 \u00fc\u00e7\u00fcnc\u00fc v\u0259 daha \u00e7ox d\u0259f\u0259 yol verildikd\u0259 ticar\u0259t v\u0259 (v\u0259 ya) ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r\u0259 n\u0259 q\u0259d\u0259r maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir?<\/p>\n<p>A) 1000 manat<\/p>\n<p>B) 2000 manat<\/p>\n<p>C) 3000 manat<\/p>\n<p>D) 6000 manat<\/p>\n<p>590<\/p>\n<p>Qanunla na\u011fd qaydada h\u0259yata ke\u00e7irilm\u0259si m\u0259hdudla\u015fd\u0131r\u0131lan \u0259m\u0259liyyatlar\u0131n na\u011fd qaydada h\u0259yata ke\u00e7irilm\u0259sin\u0259 g\u00f6r\u0259 mal\u0131 (i\u015fi, xidm\u0259ti) t\u0259qdim ed\u0259n vergi \u00f6d\u0259yicisin\u0259 qanunvericilik pozulmaqla apar\u0131lan \u0259m\u0259liyyat\u0131n \u00fcmumi m\u0259bl\u0259\u011finin t\u0259qvim ili \u0259rzind\u0259 bel\u0259 hala birinci d\u0259f\u0259 yol verdikd\u0259 n\u0259 q\u0259d\u0259r maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir<\/p>\n<ol>\n<li>400 manat<\/li>\n<li>800 manat<\/li>\n<li>10 faizi<\/li>\n<li>20 faizi<\/li>\n<\/ol>\n<p>591<\/p>\n<p>Qanunla na\u011fd qaydada h\u0259yata ke\u00e7irilm\u0259si m\u0259hdudla\u015fd\u0131r\u0131lan \u0259m\u0259liyyatlar\u0131n na\u011fd qaydada h\u0259yata ke\u00e7irilm\u0259sin\u0259 g\u00f6r\u0259 mal\u0131 (i\u015fi, xidm\u0259ti) t\u0259qdim ed\u0259n vergi \u00f6d\u0259yicisin\u0259 qanunvericilik pozulmaqla apar\u0131lan \u0259m\u0259liyyat\u0131n \u00fcmumi m\u0259bl\u0259\u011finin t\u0259qvim ili \u0259rzind\u0259 bel\u0259 hala ikinci d\u0259f\u0259 yol verdikd\u0259 n\u0259 q\u0259d\u0259r maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir<\/p>\n<ol>\n<li>400 manat<\/li>\n<li>800 manat<\/li>\n<li>10 faizi<\/li>\n<li>20 faizi<\/li>\n<\/ol>\n<p>592<\/p>\n<p>Qanunla na\u011fd qaydada h\u0259yata ke\u00e7irilm\u0259si m\u0259hdudla\u015fd\u0131r\u0131lan \u0259m\u0259liyyatlar\u0131n na\u011fd qaydada h\u0259yata ke\u00e7irilm\u0259sin\u0259 g\u00f6r\u0259 mal\u0131 (i\u015fi, xidm\u0259ti) t\u0259qdim ed\u0259n vergi \u00f6d\u0259yicisin\u0259 qanunvericilik pozulmaqla apar\u0131lan \u0259m\u0259liyyat\u0131n \u00fcmumi m\u0259bl\u0259\u011finin t\u0259qvim ili \u0259rzind\u0259 bel\u0259 hala \u00fc\u00e7 v\u0259 daha \u00e7ox d\u0259f\u0259 yol verdikd\u0259 n\u0259 q\u0259d\u0259r maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir<\/p>\n<ol>\n<li>1200 manat<\/li>\n<li>10 faizi<\/li>\n<li>20 faizi<\/li>\n<li>40 faizi<\/li>\n<\/ol>\n<p>#593<\/p>\n<p>Vergi orqanlar\u0131nda qeydiyyatdan ke\u00e7irilm\u0259mi\u015f v\u0259 ya texniki t\u0259l\u0259bl\u0259r\u0259 cavab verm\u0259y\u0259n n\u0259zar\u0259t-kassa aparatlar\u0131ndan istifad\u0259 etm\u0259kl\u0259 na\u011fd pul hesabla\u015fmalar\u0131n\u0131n apar\u0131lmas\u0131na t\u0259qvim ili \u0259rzind\u0259 \u00fc\u00e7\u00fcnc\u00fc d\u0259f\u0259 yol verildikd\u0259 vergi \u00f6d\u0259yicisin\u0259 n\u0259 q\u0259d\u0259r maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir?<\/p>\n<p>A) 1000 manat<\/p>\n<p>B) 2000 manat<\/p>\n<p>C) 6000 manat<\/p>\n<p>D) 4000 manat<\/p>\n<p>594<\/p>\n<p>N\u0259zar\u0259t-kassa aparatlar\u0131 v\u0259 ya ciddi hesabat blanklar\u0131 t\u0259tbiq edilm\u0259d\u0259n [n\u0259zar\u0259t kassa aparatlar\u0131 qura\u015fd\u0131r\u0131lmadan, qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f formalara uy\u011fun ciddi hesabat blanklar\u0131 olmadan v\u0259 ya n\u0259\u011fd \u00f6d\u0259nilmi\u015f m\u0259bl\u0259\u011fi m\u0259daxil etm\u0259d\u0259n] na\u011fd pul hesabla\u015fmalar\u0131n\u0131n apar\u0131lmas\u0131na t\u0259qvim ili \u0259rzind\u0259 \u00fc\u00e7\u00fcnc\u00fc d\u0259f\u0259 yol verildikd\u0259 ticar\u0259t v\u0259 (v\u0259 ya) ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r\u0259 n\u0259 q\u0259d\u0259r maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir?<\/p>\n<p>A) 1000 manat<\/p>\n<p>B) 2000 manat<\/p>\n<p>C) 4000 manat<\/p>\n<p>D) 6000 manat<\/p>\n<p>#595<\/p>\n<p>Vergi orqanlar\u0131nda qeydiyyatdan ke\u00e7irilm\u0259mi\u015f v\u0259 ya texniki t\u0259l\u0259bl\u0259r\u0259 cavab verm\u0259y\u0259n n\u0259zar\u0259t-kassa aparatlar\u0131ndan istifad\u0259 etm\u0259kl\u0259 na\u011fd pul hesabla\u015fmalar\u0131n\u0131n apar\u0131lmas\u0131na t\u0259qvim ili \u0259rzind\u0259 d\u00f6rd\u00fcnc\u00fc d\u0259f\u0259 yol verildikd\u0259 vergi \u00f6d\u0259yicisin\u0259 n\u0259 q\u0259d\u0259r maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir?<\/p>\n<p>A) 1000 manat<\/p>\n<p>B) 2000 manat<\/p>\n<p>C) 6000 manat<\/p>\n<p>D) 3000 manat<\/p>\n<p>596<\/p>\n<p>N\u0259zar\u0259t-kassa aparatlar\u0131 v\u0259 ya ciddi hesabat blanklar\u0131 t\u0259tbiq edilm\u0259d\u0259n [n\u0259zar\u0259t kassa aparatlar\u0131 qura\u015fd\u0131r\u0131lmadan, qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f formalara uy\u011fun ciddi hesabat blanklar\u0131 olmadan v\u0259 ya n\u0259\u011fd \u00f6d\u0259nilmi\u015f m\u0259bl\u0259\u011fi m\u0259daxil etm\u0259d\u0259n] na\u011fd pul hesabla\u015fmalar\u0131n\u0131n apar\u0131lmas\u0131na t\u0259qvim ili \u0259rzind\u0259 d\u00f6rd\u00fcnc\u00fc d\u0259f\u0259 yol verildikd\u0259 \u00a0ticar\u0259t v\u0259 (v\u0259 ya) ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r\u0259 n\u0259 q\u0259d\u0259r maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir?<\/p>\n<p>A) 8000 manat<\/p>\n<p>B) 6000 manat<\/p>\n<p>C) 4000 manat<\/p>\n<p>D) 2000 manat<\/p>\n<p>#597<\/p>\n<p>Qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n olunmu\u015f ciddi hesabat blanklar\u0131ndan istifad\u0259 etm\u0259d\u0259n v\u0259 ya m\u00fc\u0259yy\u0259n olunmu\u015f qaydada t\u0259sdiq olunmu\u015f formalara uy\u011fun olmayan ciddi hesabat blanklar\u0131ndan istifad\u0259 etm\u0259kl\u0259 \u0259hali il\u0259 pul hesabla\u015fmalar\u0131n\u0131n apar\u0131lmas\u0131na t\u0259qvim ili \u0259rzind\u0259 birinci d\u0259f\u0259 yol verildikd\u0259 vergi \u00f6d\u0259yicisin\u0259 n\u0259 q\u0259d\u0259r maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir?<\/p>\n<p>A) 400 manat<\/p>\n<p>B) 1000 manat<\/p>\n<p>C) 3000 manat<\/p>\n<p>D) 6000 manat<\/p>\n<p>#598<\/p>\n<p>Qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n olunmu\u015f ciddi hesabat blanklar\u0131ndan istifad\u0259 etm\u0259d\u0259n v\u0259 ya m\u00fc\u0259yy\u0259n olunmu\u015f qaydada t\u0259sdiq olunmu\u015f formalara uy\u011fun olmayan ciddi hesabat blanklar\u0131ndan istifad\u0259 etm\u0259kl\u0259 na\u011fd pul hesabla\u015fmalar\u0131n\u0131n apar\u0131lmas\u0131na t\u0259qvim ili \u0259rzind\u0259 \u00fc\u00e7\u00fcnc\u00fc d\u0259f\u0259 yol verildikd\u0259 vergi \u00f6d\u0259yicisin\u0259 n\u0259 q\u0259d\u0259r maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir?<\/p>\n<p>A) 1000 manat<\/p>\n<p>B) 2000 manat<\/p>\n<p>C) 6000 manat<\/p>\n<p>D) 3000 manat<\/p>\n<p>#599<\/p>\n<p>Al\u0131c\u0131ya t\u0259qdim edilm\u0259li olan \u00e7ekin banklar\u0131n valyuta m\u00fcbadil\u0259 \u015f\u00f6b\u0259l\u0259ri t\u0259r\u0259find\u0259n m\u00fc\u015ft\u0259riy\u0259 t\u0259qdim edilm\u0259li olan bank \u00e7\u0131xar\u0131\u015flar\u0131n\u0131n v\u0259 ya dig\u0259r ciddi hesabat blanklar\u0131n\u0131n verilm\u0259m\u0259sin\u0259 v\u0259 ya \u00f6d\u0259nilmi\u015f m\u0259bl\u0259\u011fd\u0259n a\u015fa\u011f\u0131 m\u0259bl\u0259\u011f g\u00f6st\u0259rilm\u0259kl\u0259 verilm\u0259sin\u0259 t\u0259qvim ili \u0259rzind\u0259 ikinci d\u0259f\u0259 yol verildikd\u0259 vergi \u00f6d\u0259yicisin\u0259 n\u0259 q\u0259d\u0259r maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir?<\/p>\n<p>A) 3000 manat<\/p>\n<p>B) 400 manat<\/p>\n<p>C) 1000 manat<\/p>\n<p>D) 6000 manat<\/p>\n<p>600<\/p>\n<p>Al\u0131c\u0131ya t\u0259qdim edilm\u0259li olan \u00e7ekin banklar\u0131n valyuta m\u00fcbadil\u0259 \u015f\u00f6b\u0259l\u0259ri t\u0259r\u0259find\u0259n m\u00fc\u015ft\u0259riy\u0259 t\u0259qdim edilm\u0259li olan bank \u00e7\u0131xar\u0131\u015flar\u0131n\u0131n v\u0259 ya dig\u0259r ciddi hesabat blanklar\u0131n\u0131n verilm\u0259m\u0259sin\u0259 v\u0259 ya \u00f6d\u0259nilmi\u015f m\u0259bl\u0259\u011fd\u0259n a\u015fa\u011f\u0131 m\u0259bl\u0259\u011f g\u00f6st\u0259rilm\u0259kl\u0259 verilm\u0259sin\u0259 t\u0259qvim ili \u0259rzind\u0259 ikinci d\u0259f\u0259 yol verildikd\u0259 ticar\u0259t v\u0259 (v\u0259 ya) ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r\u0259 n\u0259 q\u0259d\u0259r maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir?<\/p>\n<p>A) 800 manat<\/p>\n<p>B) 6000 manat<\/p>\n<p>C) 3000 manat<\/p>\n<p>D) 1000 manat<\/p>\n<p>#601<\/p>\n<p>Al\u0131c\u0131ya t\u0259qdim edilm\u0259li olan \u00e7ekin banklar\u0131n valyuta m\u00fcbadil\u0259 \u015f\u00f6b\u0259l\u0259ri t\u0259r\u0259find\u0259n m\u00fc\u015ft\u0259riy\u0259 t\u0259qdim edilm\u0259li olan bank \u00e7\u0131xar\u0131\u015flar\u0131n\u0131n v\u0259 ya dig\u0259r ciddi hesabat blanklar\u0131n\u0131n verilm\u0259m\u0259sin\u0259 v\u0259 ya \u00f6d\u0259nilmi\u015f m\u0259bl\u0259\u011fd\u0259n a\u015fa\u011f\u0131 m\u0259bl\u0259\u011f g\u00f6st\u0259rilm\u0259kl\u0259 verilm\u0259sin\u0259 t\u0259qvim ili \u0259rzind\u0259 alt\u0131nc\u0131 d\u0259f\u0259 yol verildikd\u0259 vergi \u00f6d\u0259yicisin\u0259 n\u0259 q\u0259d\u0259r maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir?<\/p>\n<p>A) 400 manat<\/p>\n<p>B) 800 manat<\/p>\n<p>C) 6000 manat<\/p>\n<p>D) 3000 manat<\/p>\n<p>602<\/p>\n<p>Al\u0131c\u0131ya t\u0259qdim edilm\u0259li olan \u00e7ekin banklar\u0131n valyuta m\u00fcbadil\u0259 \u015f\u00f6b\u0259l\u0259ri t\u0259r\u0259find\u0259n m\u00fc\u015ft\u0259riy\u0259 t\u0259qdim edilm\u0259li olan bank \u00e7\u0131xar\u0131\u015flar\u0131n\u0131n v\u0259 ya dig\u0259r ciddi hesabat blanklar\u0131n\u0131n verilm\u0259m\u0259sin\u0259 v\u0259 ya \u00f6d\u0259nilmi\u015f m\u0259bl\u0259\u011fd\u0259n a\u015fa\u011f\u0131 m\u0259bl\u0259\u011f g\u00f6st\u0259rilm\u0259kl\u0259 verilm\u0259sin\u0259 t\u0259qvim ili \u0259rzind\u0259 alt\u0131nc\u0131 d\u0259f\u0259 yol verildikd\u0259 ticar\u0259t v\u0259 (v\u0259 ya) ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r\u0259 n\u0259 q\u0259d\u0259r maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir?<\/p>\n<p>A) 8000 manat<\/p>\n<p>B) 6000 manat<\/p>\n<p>C) 3000 manat<\/p>\n<p>D) 2000 manat<\/p>\n<p>#603<\/p>\n<p>N\u0259zar\u0259t-kassa aparatlar\u0131ndan istifad\u0259 edilm\u0259si dayand\u0131r\u0131ld\u0131qda \u0259hali il\u0259 pul hesabla\u015fmalar\u0131n\u0131n qeydiyyat\u0131n\u0131n apar\u0131lmas\u0131 qaydalar\u0131n\u0131n pozulmas\u0131na t\u0259qvim ili \u0259rzind\u0259 birinci d\u0259f\u0259 yol verildikd\u0259 vergi \u00f6d\u0259yicisin\u0259 n\u0259 q\u0259d\u0259r maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir?<\/p>\n<p>A) 800 manat<\/p>\n<p>B) 1000 manat<\/p>\n<p>C) 2000 manat<\/p>\n<p>D) 3000 manat<\/p>\n<p>#604<\/p>\n<p>N\u0259zar\u0259t-kassa aparatlar\u0131ndan istifad\u0259 edilm\u0259si dayand\u0131r\u0131ld\u0131qda \u0259hali il\u0259 pul hesabla\u015fmalar\u0131n\u0131n qeydiyyat\u0131n\u0131n apar\u0131lmas\u0131 qaydalar\u0131n\u0131n pozulmas\u0131na t\u0259qvim ili \u0259rzind\u0259 \u00fc\u00e7\u00fcnc\u00fc d\u0259f\u0259 yol verildikd\u0259 vergi \u00f6d\u0259yicisin\u0259 n\u0259 q\u0259d\u0259r maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir?<\/p>\n<p>A) 1200 manat<\/p>\n<p>B) 4000 manat<\/p>\n<p>C) 6000 manat<\/p>\n<p>D) 3000 manat<\/p>\n<p>#605<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 v\u0259 operativ vergi n\u0259zar\u0259ti zaman\u0131 vergi \u00f6d\u0259yicisin\u0259 m\u0259xsus pul v\u0259saitl\u0259rinin u\u00e7otdan yay\u0131nd\u0131r\u0131lmas\u0131na g\u00f6r\u0259 pul v\u0259saitinin 1000 manatdan \u00e7ox olan m\u0259bl\u0259\u011fd\u0259 u\u00e7otdan gizl\u0259dilm\u0259sin\u0259 v\u0259 ya u\u00e7ota al\u0131nmamas\u0131na g\u00f6r\u0259t\u0259qvim ili \u0259rzind\u0259 birinci d\u0259f\u0259 hans\u0131 miqdar\u0131nda maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir<\/p>\n<ol>\n<li>1000 manatdan \u00e7ox olan hiss\u0259sinin 5 faizi<\/li>\n<li>1000 manatdan \u00e7ox olan hiss\u0259sinin 10 faizi<\/li>\n<li>1000 manatdan \u00e7ox olan hiss\u0259sinin 20 faizi<\/li>\n<li>Sanksiya qoyulmur<\/li>\n<\/ol>\n<p>606. S\u0259yyar vergi yoxlamas\u0131 v\u0259 operativ vergi n\u0259zar\u0259ti zaman\u0131 vergi \u00f6d\u0259yicisin\u0259 m\u0259xsus pul v\u0259saitl\u0259rinin u\u00e7otdan yay\u0131nd\u0131r\u0131lmas\u0131na g\u00f6r\u0259 pul v\u0259saitinin 1000 manatdan \u00e7ox olan m\u0259bl\u0259\u011fd\u0259 u\u00e7otdan gizl\u0259dilm\u0259sin\u0259 v\u0259 ya u\u00e7ota al\u0131nmamas\u0131na g\u00f6r\u0259 il \u0259rzind\u0259 bel\u0259 hala t\u0259krar yol verdikd\u0259 hans\u0131 miqdar\u0131nda maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir<\/p>\n<ol>\n<li>Sanksiya tetbiq edilmir<\/li>\n<li>1000 manatdan \u00e7ox olan hiss\u0259sinin 10 faizi<\/li>\n<li>1000 manatdan \u00e7ox olan hiss\u0259sinin 20 faizi<\/li>\n<li>1000 manatdan \u00e7ox olan hiss\u0259sinin 40 faizi<\/li>\n<\/ol>\n<p>607. S\u0259yyar vergi yoxlamas\u0131 v\u0259 operativ vergi n\u0259zar\u0259ti zaman\u0131 vergi \u00f6d\u0259yicisind\u0259 mallar\u0131n al\u0131\u015f\u0131n\u0131 v\u0259 ya m\u0259daxilini t\u0259sdiq ed\u0259n s\u0259n\u0259dl\u0259rd\u0259n \u0259n az\u0131 biri olmad\u0131qda \u2013 al\u0131c\u0131ya t\u0259qvim ili \u0259rzind\u0259 bel\u0259 hala birinci d\u0259f\u0259 yol verdikd\u0259 hans\u0131 miqdar\u0131nda maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir<\/p>\n<ol>\n<li>400 manat<\/li>\n<li>Sanksiya tetbiq edilmir<\/li>\n<li>S\u0259n\u0259dl\u0259 r\u0259sml\u0259\u015fdirilm\u0259y\u0259n x\u0259rcl\u0259rin 10 faizi<\/li>\n<li>al\u0131nm\u0131\u015f mallar\u0131n 20 faizi<\/li>\n<\/ol>\n<p>608. S\u0259yyar vergi yoxlamas\u0131 v\u0259 operativ vergi n\u0259zar\u0259ti zaman\u0131 vergi \u00f6d\u0259yicisind\u0259 mallar\u0131n al\u0131\u015f\u0131n\u0131 v\u0259 ya m\u0259daxilini t\u0259sdiq ed\u0259n s\u0259n\u0259dl\u0259rd\u0259n \u0259n az\u0131 biri olmad\u0131qda \u2013 al\u0131c\u0131ya t\u0259qvim ili \u0259rzind\u0259 bel\u0259 hala ikinci d\u0259f\u0259 yol verdikd\u0259 hans\u0131 miqdar\u0131nda maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir<\/p>\n<ol>\n<li>400 manat<\/li>\n<li>Sanksiya tetbiq edilmir<\/li>\n<li>S\u0259n\u0259dl\u0259 r\u0259sml\u0259\u015fdirilm\u0259y\u0259n x\u0259rcl\u0259rin 10 faizi<\/li>\n<li>S\u0259n\u0259dl\u0259 r\u0259sml\u0259\u015fdirilm\u0259y\u0259n x\u0259rcl\u0259rin 20 faizi<\/li>\n<\/ol>\n<p>609. S\u0259yyar vergi yoxlamas\u0131 v\u0259 operativ vergi n\u0259zar\u0259ti zaman\u0131 vergi \u00f6d\u0259yicisind\u0259 mallar\u0131n al\u0131\u015f\u0131n\u0131 v\u0259 ya m\u0259daxilini t\u0259sdiq ed\u0259n s\u0259n\u0259dl\u0259rd\u0259n \u0259n az\u0131 biri olmad\u0131qda \u2013 al\u0131c\u0131ya t\u0259qvim ili \u0259rzind\u0259 bel\u0259 hala \u00fc\u00e7\u00fcnc\u00fc v\u0259 daha \u00e7ox d\u0259f\u0259 yol verdikd\u0259 hans\u0131 miqdar\u0131nda maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir<\/p>\n<ol>\n<li>6000 manat<\/li>\n<li>Sanksiya tetbiq edilmir<\/li>\n<li>S\u0259n\u0259dl\u0259 r\u0259sml\u0259\u015fdirilm\u0259y\u0259n x\u0259rcl\u0259rin 10 faizi<\/li>\n<li>S\u0259n\u0259dl\u0259 r\u0259sml\u0259\u015fdirilm\u0259y\u0259n x\u0259rcl\u0259rin 40 faizi<\/li>\n<\/ol>\n<p>#610<\/p>\n<p>Plomblar\u0131n vurulmas\u0131 v\u0259 a\u00e7\u0131lmas\u0131 aras\u0131ndak\u0131 m\u00fcdd\u0259td\u0259 n\u0259zar\u0259t-\u00f6l\u00e7\u00fc cihazlar\u0131n\u0131n g\u00f6st\u0259ricil\u0259rind\u0259 d\u0259yi\u015fiklikl\u0259rin edilm\u0259sin\u0259, texnoloji avadanl\u0131qlardak\u0131 plomblar\u0131n z\u0259d\u0259l\u0259nm\u0259sin\u0259, istehsal olunmu\u015f m\u0259hsullar\u0131n aksiz markas\u0131 il\u0259 markalanmamas\u0131na v\u0259 ya m\u0259cburi ni\u015fanlama il\u0259 ni\u015fanlanmamas\u0131na, tam u\u00e7ota al\u0131nmamas\u0131na, aksiz markalar\u0131n inventarizasiyas\u0131nda k\u0259narla\u015fmalara yol verilm\u0259sin\u0259, el\u0259c\u0259 d\u0259 Vergi M\u0259c\u0259ll\u0259nin m\u00fcvafiq madd\u0259sinin t\u0259l\u0259bl\u0259rini pozmaqla haz\u0131r m\u0259hsulun istehsal sah\u0259sind\u0259n k\u0259nara \u00e7\u0131xar\u0131lmas\u0131na g\u00f6r\u0259 vergi \u00f6d\u0259yicisin\u0259 n\u0259 q\u0259d\u0259r maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir?<\/p>\n<p>A) 500 manat<\/p>\n<p>B) 50000 manat<\/p>\n<p>C) 5000 manat<\/p>\n<p>D) 50 manat<\/p>\n<p>#611<\/p>\n<p>Az\u0259rbaycan Respublikas\u0131n\u0131n \u018fm\u0259k M\u0259c\u0259ll\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada \u0259m\u0259k m\u00fcqavil\u0259si [kontrakt\u0131] ba\u011flamadan i\u015f\u0259 g\u00f6t\u00fcr\u0259n t\u0259r\u0259find\u0259n fiziki \u015f\u0259xsl\u0259rin h\u0259r hans\u0131 i\u015fl\u0259rin [xidm\u0259tl\u0259rin] yerin\u0259 yetirilm\u0259sin\u0259 c\u0259lb edilm\u0259si yolu il\u0259 onlar\u0131n g\u0259lirl\u0259rinin gizl\u0259dilm\u0259sin\u0259 [azald\u0131lmas\u0131na] \u015f\u0259rait yarad\u0131ld\u0131\u011f\u0131na g\u00f6r\u0259 i\u015f\u0259g\u00f6t\u00fcr\u0259n\u0259 h\u0259r bir bel\u0259 \u015f\u0259xs \u00fczr\u0259 t\u0259qvim ili \u0259rzind\u0259 bel\u0259 hala birinci d\u0259f\u0259 yol verdikd\u0259,hans\u0131 m\u0259bl\u0259\u011fd\u0259 maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir?<\/p>\n<ol>\n<li>2000 manat<\/li>\n<li>1000 manat<\/li>\n<li>4000 manat<\/li>\n<li>6000 manat<\/li>\n<\/ol>\n<p>611-1<\/p>\n<p>Az\u0259rbaycan Respublikas\u0131n\u0131n \u018fm\u0259k M\u0259c\u0259ll\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada \u0259m\u0259k m\u00fcqavil\u0259si [kontrakt\u0131] ba\u011flamadan i\u015f\u0259 g\u00f6t\u00fcr\u0259n t\u0259r\u0259find\u0259n fiziki \u015f\u0259xsl\u0259rin h\u0259r hans\u0131 i\u015fl\u0259rin [xidm\u0259tl\u0259rin] yerin\u0259 yetirilm\u0259sin\u0259 c\u0259lb edilm\u0259si yolu il\u0259 onlar\u0131n g\u0259lirl\u0259rinin gizl\u0259dilm\u0259sin\u0259 [azald\u0131lmas\u0131na] \u015f\u0259rait yarad\u0131ld\u0131\u011f\u0131na g\u00f6r\u0259 i\u015f\u0259g\u00f6t\u00fcr\u0259n\u0259 h\u0259r bir bel\u0259 \u015f\u0259xs \u00fczr\u0259 t\u0259qvim ili \u0259rzind\u0259 bel\u0259 hala ikinci d\u0259f\u0259 yol verdikd\u0259,hans\u0131 m\u0259bl\u0259\u011fd\u0259 maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir?<\/p>\n<ol>\n<li>2000 manat<\/li>\n<li>1000 manat<\/li>\n<li>4000 manat<\/li>\n<li>6000 manat<\/li>\n<\/ol>\n<p>611-2<\/p>\n<p>Az\u0259rbaycan Respublikas\u0131n\u0131n \u018fm\u0259k M\u0259c\u0259ll\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada \u0259m\u0259k m\u00fcqavil\u0259si [kontrakt\u0131] ba\u011flamadan i\u015f\u0259 g\u00f6t\u00fcr\u0259n t\u0259r\u0259find\u0259n fiziki \u015f\u0259xsl\u0259rin h\u0259r hans\u0131 i\u015fl\u0259rin [xidm\u0259tl\u0259rin] yerin\u0259 yetirilm\u0259sin\u0259 c\u0259lb edilm\u0259si yolu il\u0259 onlar\u0131n g\u0259lirl\u0259rinin gizl\u0259dilm\u0259sin\u0259 [azald\u0131lmas\u0131na] \u015f\u0259rait yarad\u0131ld\u0131\u011f\u0131na g\u00f6r\u0259 i\u015f\u0259g\u00f6t\u00fcr\u0259n\u0259 h\u0259r bir bel\u0259 \u015f\u0259xs \u00fczr\u0259 t\u0259qvim ili \u0259rzind\u0259 bel\u0259 hala \u00fc\u00e7 v\u0259 daha \u00e7ox d\u0259f\u0259 yol verdikd\u0259,hans\u0131 m\u0259bl\u0259\u011fd\u0259 maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir?<\/p>\n<ol>\n<li>2000 manat<\/li>\n<li>1000 manat<\/li>\n<li>4000 manat<\/li>\n<li>6000 manat<\/li>\n<\/ol>\n<p>#612<\/p>\n<p>Vergi orqan\u0131ndan \u015f\u0259had\u0259tnam\u0259-dublikat al\u0131nmadan sahibkarl\u0131q f\u0259aliyy\u0259ti m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeyri-rezident bank idar\u0259l\u0259rind\u0259 v\u0259 dig\u0259r qeyri-rezident kredit t\u0259\u015fkilatlar\u0131nda a\u00e7\u0131lm\u0131\u015f hesaba m\u0259daxil edilmi\u015f pul v\u0259saitinin ne\u00e7\u0259 faizi miqdar\u0131nda vergi \u00f6d\u0259yicisin\u0259 maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir?<\/p>\n<p>A) 200 faizi<\/p>\n<p>B) 50 faizi<\/p>\n<p>C) 100 faizi<\/p>\n<p>D) 25 faizi<\/p>\n<p>613. Vergi orqanlar\u0131ndan &#8220;Sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00fczr\u0259 sabit m\u0259bl\u0259\u011fin \u00f6d\u0259nilm\u0259si haqq\u0131nda q\u0259bz\u201d almadan sahibkarl\u0131q f\u0259aliyy\u0259tinin h\u0259yata ke\u00e7irilm\u0259sin\u0259 g\u00f6r\u0259 vergi \u00f6d\u0259yicisin\u0259 t\u0259qvim ili \u0259rzind\u0259 bel\u0259 hallara birinci d\u0259f\u0259 yol verildikd\u0259 hans\u0131 miqdar\u0131nda maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir<\/p>\n<ol>\n<li>400 manat<\/li>\n<li>h\u0259min f\u0259aliyy\u0259t n\u00f6v\u00fcn\u0259 g\u00f6r\u0259 \u0259ld\u0259 etdiyi g\u0259lirin m\u0259bl\u0259\u011finin 20 faizi miqdar\u0131nda<\/li>\n<li>h\u0259min f\u0259aliyy\u0259t n\u00f6v\u00fcn\u0259 g\u00f6r\u0259 m\u00fc\u0259yy\u0259n olunmu\u015f ayl\u0131q sabit vergi m\u0259bl\u0259\u011finin 40 faizi miqdar\u0131nda<\/li>\n<li>h\u0259min f\u0259aliyy\u0259t n\u00f6v\u00fcn\u0259 g\u00f6r\u0259 \u0259ld\u0259 etdiyi g\u0259lirin m\u0259bl\u0259\u011finin 40 faizi miqdar\u0131nda<\/li>\n<\/ol>\n<p>614.<\/p>\n<p>Vergi orqanlar\u0131ndan &#8220;Sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00fczr\u0259 sabit m\u0259bl\u0259\u011fin \u00f6d\u0259nilm\u0259si haqq\u0131nda q\u0259bz\u201d almadan sahibkarl\u0131q f\u0259aliyy\u0259tinin h\u0259yata ke\u00e7irilm\u0259sin\u0259 g\u00f6r\u0259 vergi \u00f6d\u0259yicisin\u0259 t\u0259qvim ili \u0259rzind\u0259 bel\u0259 hallara iki v\u0259 daha \u00e7ox d\u0259f\u0259 yol verildikd\u0259 hans\u0131 miqdar\u0131nda maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir<\/p>\n<ol>\n<li>400 manat<\/li>\n<li>h\u0259min f\u0259aliyy\u0259t n\u00f6v\u00fcn\u0259 g\u00f6r\u0259 \u0259ld\u0259 etdiyi g\u0259lirin m\u0259bl\u0259\u011finin 40 faizi miqdar\u0131nda<\/li>\n<li>h\u0259min f\u0259aliyy\u0259t n\u00f6v\u00fcn\u0259 g\u00f6r\u0259 m\u00fc\u0259yy\u0259n olunmu\u015f ayl\u0131q sabit vergi m\u0259bl\u0259\u011finin 40 faizi miqdar\u0131nda<\/li>\n<li>h\u0259min f\u0259aliyy\u0259t n\u00f6v\u00fcn\u0259 g\u00f6r\u0259 m\u00fc\u0259yy\u0259n olunmu\u015f ayl\u0131q sabit vergi m\u0259bl\u0259\u011finin 100 faizi miqdar\u0131nda<\/li>\n<\/ol>\n<p>614-1<\/p>\n<p>Vergi \u00f6d\u0259yicisi elektron qaim\u0259-faktura v\u0259 ya elektron vergi hesab-fakturas\u0131 t\u0259qdim edilm\u0259li oldu\u011fu halda mallar\u0131n elektron qaim\u0259-faktura v\u0259 ya elektron vergi hesab-fakturas\u0131 verilm\u0259d\u0259n t\u0259qdim edilm\u0259sin\u0259 g\u00f6r\u0259 mallar\u0131 t\u0259qdim ed\u0259n \u015f\u0259xs\u0259 t\u0259qvim ili \u0259rzind\u0259 bel\u0259 hala birinci d\u0259f\u0259 yol verdikd\u0259 hans\u0131 miqdarda maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir.<\/p>\n<ol>\n<li>t\u0259qdim edilmi\u015f mallar\u0131n sat\u0131\u015f qiym\u0259tinin 5 faizi<\/li>\n<li>t\u0259qdim edilmi\u015f mallar\u0131n sat\u0131\u015f qiym\u0259tinin 10 faizi<\/li>\n<li>t\u0259qdim edilmi\u015f mallar\u0131n al\u0131\u015f qiym\u0259tinin 5 faizi<\/li>\n<li>t\u0259qdim edilmi\u015f mallar\u0131n al\u0131\u015f qiym\u0259tinin 10 faizi<\/li>\n<\/ol>\n<p>614-2<\/p>\n<p>Vergi \u00f6d\u0259yicisi elektron qaim\u0259-faktura v\u0259 ya elektron vergi hesab-fakturas\u0131 t\u0259qdim edilm\u0259li oldu\u011fu halda mallar\u0131n elektron qaim\u0259-faktura v\u0259 ya elektron vergi hesab-fakturas\u0131 verilm\u0259d\u0259n t\u0259qdim edilm\u0259sin\u0259 g\u00f6r\u0259 mallar\u0131 t\u0259qdim ed\u0259n \u015f\u0259xs\u0259 t\u0259qvim ili \u0259rzind\u0259 bel\u0259 hala ikinci d\u0259f\u0259 yol verdikd\u0259 hans\u0131 miqdarda maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir.<\/p>\n<ol>\n<li>t\u0259qdim edilmi\u015f mallar\u0131n sat\u0131\u015f qiym\u0259tinin 10 faizi<\/li>\n<li>t\u0259qdim edilmi\u015f mallar\u0131n sat\u0131\u015f qiym\u0259tinin 20 faizi<\/li>\n<li>t\u0259qdim edilmi\u015f mallar\u0131n al\u0131\u015f qiym\u0259tinin 10 faizi<\/li>\n<li>t\u0259qdim edilmi\u015f mallar\u0131n al\u0131\u015f qiym\u0259tinin 20 faizi<\/li>\n<\/ol>\n<p>614-3<\/p>\n<p>Vergi \u00f6d\u0259yicisi elektron qaim\u0259-faktura v\u0259 ya elektron vergi hesab-fakturas\u0131 t\u0259qdim edilm\u0259li oldu\u011fu halda mallar\u0131n elektron qaim\u0259-faktura v\u0259 ya elektron vergi hesab-fakturas\u0131 verilm\u0259d\u0259n t\u0259qdim edilm\u0259sin\u0259 g\u00f6r\u0259 mallar\u0131 t\u0259qdim ed\u0259n \u015f\u0259xs\u0259 t\u0259qvim ili \u0259rzind\u0259 bel\u0259 hala \u00fc\u00e7 v\u0259 daha \u00e7ox d\u0259f\u0259 yol verdikd\u0259 hans\u0131 miqdarda maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir.<\/p>\n<ol>\n<li>t\u0259qdim edilmi\u015f mallar\u0131n sat\u0131\u015f qiym\u0259tinin 20 faizi<\/li>\n<li>t\u0259qdim edilmi\u015f mallar\u0131n sat\u0131\u015f qiym\u0259tinin 40 faizi<\/li>\n<li>t\u0259qdim edilmi\u015f mallar\u0131n al\u0131\u015f qiym\u0259tinin 20 faizi<\/li>\n<li>t\u0259qdim edilmi\u015f mallar\u0131n al\u0131\u015f qiym\u0259tinin 40 faizi<\/li>\n<\/ol>\n<p>614-4<\/p>\n<p>Aksiz markas\u0131 il\u0259 markalanmal\u0131 olan mallar\u0131n bel\u0259 marka olmadan, habel\u0259 m\u0259cburi ni\u015fanlama il\u0259 ni\u015fanlanmal\u0131 mallar\u0131n m\u0259cburi ni\u015fanlama il\u0259 ni\u015fanlanmadan sat\u0131lmas\u0131na, sat\u0131\u015f m\u0259qs\u0259di il\u0259 saxlan\u0131lmas\u0131na, istehsal binas\u0131n\u0131n h\u00fcdudlar\u0131ndan k\u0259nara burax\u0131lmas\u0131na g\u00f6r\u0259 t\u0259qvim ili \u0259rzind\u0259 bel\u0259 hallara birinci d\u0259f\u0259 yol verildikd\u0259 m\u0259bl\u0259\u011find\u0259 maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir.<\/p>\n<ol>\n<li>H\u0259min mallara g\u00f6r\u0259 5000 manat<\/li>\n<li>h\u0259min mallar\u0131n al\u0131\u015f qiym\u0259ti il\u0259 d\u0259y\u0259rinin 1 misli<\/li>\n<li>h\u0259min mallar\u0131n bazar qiym\u0259ti il\u0259 d\u0259y\u0259rinin 1 misli<\/li>\n<li>h\u0259min mallar\u0131n bazar qiym\u0259ti il\u0259 d\u0259y\u0259rinin 2 misli<\/li>\n<\/ol>\n<p>614-5<\/p>\n<p>Aksiz markas\u0131 il\u0259 markalanmal\u0131 olan mallar\u0131n bel\u0259 marka olmadan, habel\u0259 m\u0259cburi ni\u015fanlama il\u0259 ni\u015fanlanmal\u0131 mallar\u0131n m\u0259cburi ni\u015fanlama il\u0259 ni\u015fanlanmadan sat\u0131lmas\u0131na, sat\u0131\u015f m\u0259qs\u0259di il\u0259 saxlan\u0131lmas\u0131na, istehsal binas\u0131n\u0131n h\u00fcdudlar\u0131ndan k\u0259nara burax\u0131lmas\u0131na g\u00f6r\u0259 t\u0259qvim ili \u0259rzind\u0259 bel\u0259 hallara iki v\u0259 daha \u00e7ox d\u0259f\u0259 yol verildikd\u0259 m\u0259bl\u0259\u011find\u0259 maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir.<\/p>\n<ol>\n<li>H\u0259min mallara g\u00f6r\u0259 5000 manat<\/li>\n<li>h\u0259min mallar\u0131n al\u0131\u015f qiym\u0259ti il\u0259 d\u0259y\u0259rinin 1 misli<\/li>\n<li>h\u0259min mallar\u0131n bazar qiym\u0259ti il\u0259 d\u0259y\u0259rinin 1 misli<\/li>\n<li>h\u0259min mallar\u0131n bazar qiym\u0259ti il\u0259 d\u0259y\u0259rinin 2 misli<\/li>\n<\/ol>\n<p>614-6<\/p>\n<p>Vergi M\u0259c\u0259ll\u0259si il\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f vergi g\u00fcz\u0259\u015ft v\u0259 azadolmalar\u0131n\u0131 \u0259ld\u0259 ed\u0259n \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n vergid\u0259n azad olunan g\u0259lirl\u0259rin b\u0259yan edilm\u0259m\u0259sin\u0259 v\u0259 ya azald\u0131lmas\u0131na g\u00f6r\u0259 hans\u0131 miqdar\u0131nda vergi \u00f6d\u0259yicisin\u0259 maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir.<\/p>\n<ol>\n<li>b\u0259yan edilm\u0259mi\u015f v\u0259 ya azald\u0131lm\u0131\u015f g\u0259lirin (x\u0259rcl\u0259r \u00e7\u0131x\u0131lmaqla) 3 faizi<\/li>\n<li>b\u0259yan edilm\u0259mi\u015f v\u0259 ya azald\u0131lm\u0131\u015f g\u0259lirin (x\u0259rcl\u0259r \u00e7\u0131x\u0131lmadan) 3 faizi<\/li>\n<li>b\u0259yan edilm\u0259mi\u015f v\u0259 ya azald\u0131lm\u0131\u015f g\u0259lirin (x\u0259rcl\u0259r \u00e7\u0131x\u0131lmaqla 6 faizi<\/li>\n<li>b\u0259yan edilm\u0259mi\u015f v\u0259 ya azald\u0131lm\u0131\u015f g\u0259lirin (x\u0259rcl\u0259r \u00e7\u0131x\u0131lmadan) 6 faizi<\/li>\n<\/ol>\n<p>#615<\/p>\n<p>Vergi v\u0259 ya cari vergi \u00f6d\u0259m\u0259si Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259 \u00f6d\u0259nilm\u0259dikd\u0259, \u00f6d\u0259m\u0259 m\u00fcdd\u0259tind\u0259n sonrak\u0131 h\u0259r bir \u00f6tm\u00fc\u015f g\u00fcn \u00fc\u00e7\u00fcn vergi \u00f6d\u0259yicisind\u0259n v\u0259 ya vergi agentind\u0259n \u00f6d\u0259nilm\u0259mi\u015f vergi v\u0259 ya cari vergi \u00f6d\u0259m\u0259si m\u0259bl\u0259\u011finin ne\u00e7\u0259 faizi m\u0259bl\u0259\u011find\u0259 faiz tutulur?<\/p>\n<p>A) 0,05 faizi<\/p>\n<p>B) 0,1 faizi<\/p>\n<p>C) 0,01 faizi<\/p>\n<p>D) 0,2 faizi<\/p>\n<p>#616<\/p>\n<p>Vergi v\u0259 ya cari vergi \u00f6d\u0259m\u0259si m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259 \u00f6d\u0259nilm\u0259dikd\u0259, Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n faiz vergi \u00f6d\u0259ni\u015fl\u0259rin\u0259 m\u00fcnasib\u0259td\u0259 hans\u0131 d\u00f6vr\u0259 t\u0259tbiq edilir?<\/p>\n<p>A) vergi \u00f6d\u0259ni\u015fl\u0259rin\u0259 faiz hesablanm\u0131r<\/p>\n<p>B) b\u00fct\u00fcn \u00f6tm\u00fc\u015f m\u00fcdd\u0259t\u0259, ancaq \u00fc\u00e7 ild\u0259n \u00e7ox olmamaq \u015f\u0259rti il\u0259<\/p>\n<p>C) b\u00fct\u00fcn \u00f6tm\u00fc\u015f m\u00fcdd\u0259t\u0259, ancaq bir ild\u0259n \u00e7ox olmamaq \u015f\u0259rti<\/p>\n<p>D) b\u00fct\u00fcn \u00f6tm\u00fc\u015f m\u00fcdd\u0259t\u0259<\/p>\n<p>#617<\/p>\n<p>S\u0259yyar vergi yoxlamas\u0131 n\u0259tic\u0259sind\u0259 a\u015fkar edilmi\u015f vaxt\u0131nda \u00f6d\u0259nilm\u0259mi\u015f vergi m\u0259bl\u0259\u011fl\u0259rin\u0259 m\u00fcnasib\u0259td\u0259 faizl\u0259r hans\u0131 m\u00fcdd\u0259td\u0259n t\u0259tbiq edilir?<\/p>\n<p>A) h\u0259min vergi m\u0259bl\u0259\u011fl\u0259rin\u0259 faiz hesablanm\u0131r<\/p>\n<p>B) b\u00fct\u00fcn \u00f6tm\u00fc\u015f m\u00fcdd\u0259t\u0259, ancaq \u00fc\u00e7 ild\u0259n \u00e7ox olmamaq \u015f\u0259rti il\u0259<\/p>\n<p>C) b\u00fct\u00fcn \u00f6tm\u00fc\u015f m\u00fcdd\u0259t\u0259, ancaq bir ild\u0259n \u00e7ox olmamaq \u015f\u0259rti<\/p>\n<p>D) h\u0259min vergi m\u0259bl\u0259\u011fl\u0259rinin vergi \u00f6d\u0259yicisin\u0259 hesabland\u0131\u011f\u0131 g\u00fcnd\u0259n<\/p>\n<p>#618<\/p>\n<p>Vergi \u00f6d\u0259yicisinin art\u0131q \u00f6d\u0259nilmi\u015f m\u0259bl\u0259\u011fl\u0259rin qaytar\u0131lmas\u0131na dair \u0259riz\u0259 verdiyi m\u00fcdd\u0259td\u0259n 45 g\u00fcn \u0259rzind\u0259 m\u0259bl\u0259\u011f qaytar\u0131larsa, a\u015fa\u011f\u0131dak\u0131 hans\u0131 m\u0259bl\u0259\u011f vergi \u00f6d\u0259yicisin\u0259 qaytar\u0131lm\u0131r?<\/p>\n<p>A) maliyy\u0259 sanksiyalar\u0131<\/p>\n<p>B) d\u00f6vl\u0259t r\u00fcsumu<\/p>\n<p>C) faizl\u0259r<\/p>\n<p>D) inzibati c\u0259rim\u0259<\/p>\n<p>#619<\/p>\n<p>M\u00fc\u0259yy\u0259n edilmi\u015f vergi m\u0259bl\u0259\u011find\u0259n art\u0131q \u00f6d\u0259nilmi\u015f m\u0259bl\u0259\u011f v\u0259 ya d\u00fczg\u00fcn tutulmayan vergi m\u0259bl\u0259\u011fi \u00f6d\u0259nildikd\u0259, vergi \u00f6d\u0259yicisinin \u0259riz\u0259sinin verildiyi tarixd\u0259n h\u0259min m\u0259bl\u0259\u011fl\u0259r geri qaytar\u0131lanad\u0259k gecikdiril\u0259n h\u0259r bir g\u00fcn \u00fc\u00e7\u00fcn [\u00f6d\u0259m\u0259 g\u00fcn\u00fc d\u0259 daxil olmaqla] vergi \u00f6d\u0259yicisin\u0259 m\u00fcvafiq m\u0259bl\u0259\u011fl\u0259rin ne\u00e7\u0259 faizi miqdar\u0131nda faiz \u00f6d\u0259nilir?<\/p>\n<p>A) 0,05 faizi<\/p>\n<p>B) 0,01 faizi<\/p>\n<p>C) 0,1 faizi<\/p>\n<p>D) 0,2 faizi<\/p>\n<p>#620<\/p>\n<p>H\u00fcquqi \u015f\u0259xs\u0259, f\u0259rdi sahibkara, filiala v\u0259 n\u00fcmay\u0259nd\u0259liy\u0259, vergi orqan\u0131 t\u0259r\u0259find\u0259n veril\u0259n \u015f\u0259had\u0259tnam\u0259-dublikat olmadan sahibkarl\u0131q f\u0259aliyy\u0259tini g\u00f6st\u0259r\u0259n h\u00fcquqi v\u0259 fiziki \u015f\u0259xsl\u0259r\u0259 hesabla\u015fma hesab\u0131 v\u0259 dig\u0259r hesablar a\u00e7d\u0131\u011f\u0131na g\u00f6r\u0259 banklara v\u0259 bank \u0259m\u0259liyyatlar\u0131n\u0131n ayr\u0131-ayr\u0131 n\u00f6vl\u0259rini h\u0259yata ke\u00e7ir\u0259n kredit t\u0259\u015fkilatlar\u0131na h\u0259r a\u00e7\u0131lm\u0131\u015f hesab \u00fc\u00e7\u00fcn hans\u0131 m\u0259bl\u0259\u011find\u0259 maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir?<\/p>\n<p>A) 50 manat<\/p>\n<p>B) 150 manat<\/p>\n<p>C) 200 manat<\/p>\n<p>D) 400 manat<\/p>\n<p>#621<\/p>\n<p>Sahibkarl\u0131q f\u0259aliyy\u0259tini g\u00f6st\u0259r\u0259n h\u00fcquqi v\u0259 fiziki \u015f\u0259xsl\u0259rin milli v\u0259 ya xarici valyutada cari v\u0259 ya dig\u0259r hesablar\u0131nda v\u0259sait olduqda, onun vergil\u0259rin \u00f6d\u0259nilm\u0259sin\u0259 dair tap\u015f\u0131r\u0131qlar\u0131n\u0131, habel\u0259 vergil\u0259r \u00fczr\u0259 borclar\u0131n, faizl\u0259rin v\u0259 maliyy\u0259 sanksiyalar\u0131n\u0131n vergi \u00f6d\u0259yicisinin hesab\u0131ndan M\u00fclk\u00fc M\u0259c\u0259ll\u0259d\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f \u00f6d\u0259ni\u015fl\u0259rin n\u00f6vb\u0259liyin\u0259 uy\u011fun tutulmas\u0131 haqq\u0131nda vergi orqanlar\u0131n\u0131n s\u0259r\u0259ncamlar\u0131n\u0131 icra etm\u0259diyin\u0259 g\u00f6r\u0259 banklara v\u0259 bank \u0259m\u0259liyyatlar\u0131n\u0131n ayr\u0131-ayr\u0131 n\u00f6vl\u0259rini h\u0259yata ke\u00e7ir\u0259n dig\u0259r kredit t\u0259\u015fkilatlar\u0131na- n\u00f6vb\u0259liyi pozmaqla apar\u0131lan \u0259m\u0259liyyatlar\u0131n m\u0259bl\u0259\u011fl\u0259rinin ne\u00e7\u0259 faizi m\u0259bl\u0259\u011find\u0259 maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir?<\/p>\n<p>A) 40<\/p>\n<p>B) 60<\/p>\n<p>C) 20<\/p>\n<p>D) 50<\/p>\n<p>#622<\/p>\n<p>Sahibkarl\u0131q f\u0259aliyy\u0259tini g\u00f6st\u0259r\u0259n h\u00fcquqi v\u0259 fiziki \u015f\u0259xsl\u0259rin milli v\u0259 ya xarici valyutada cari v\u0259 ya dig\u0259r hesablar\u0131nda v\u0259sait olduqda, onun vergil\u0259rin \u00f6d\u0259nilm\u0259sin\u0259 dair tap\u015f\u0131r\u0131qlar\u0131n\u0131, habel\u0259 vergil\u0259r \u00fczr\u0259 borclar\u0131n, faizl\u0259rin v\u0259 maliyy\u0259 sanksiyalar\u0131n\u0131n vergi \u00f6d\u0259yicisinin hesab\u0131ndan M\u00fclk\u00fc M\u0259c\u0259ll\u0259d\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f \u00f6d\u0259ni\u015fl\u0259rin n\u00f6vb\u0259liyin\u0259 uy\u011fun tutulmas\u0131 haqq\u0131nda vergi orqanlar\u0131n\u0131n s\u0259r\u0259ncamlar\u0131n\u0131 icra etm\u0259diyin\u0259 g\u00f6r\u0259 banklara v\u0259 bank \u0259m\u0259liyyatlar\u0131n\u0131n ayr\u0131-ayr\u0131 n\u00f6vl\u0259rini h\u0259yata ke\u00e7ir\u0259n dig\u0259r kredit t\u0259\u015fkilatlar\u0131na hans\u0131 m\u0259bl\u0259\u011fd\u0259 maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir?<\/p>\n<p>A) n\u00f6vb\u0259liyi pozmaqla apar\u0131lan \u0259m\u0259liyyatlar\u0131n m\u0259bl\u0259\u011fl\u0259rinin 50 faizi<\/p>\n<p>B) s\u0259r\u0259ncamda g\u00f6st\u0259ril\u0259n m\u0259bl\u0259\u011fin 20 faizi<\/p>\n<p>C) n\u00f6vb\u0259liyi pozmaqla apar\u0131lan \u0259m\u0259liyyatlar\u0131n m\u0259bl\u0259\u011fl\u0259rinin 20 faizi<\/p>\n<p>D) \u00f6d\u0259m\u0259 tap\u015f\u0131r\u0131qlar\u0131nda g\u00f6st\u0259ril\u0259n m\u0259bl\u0259\u011fin 30 faizi<\/p>\n<p>#623<\/p>\n<p>M\u00fclk\u00fc M\u0259c\u0259ll\u0259d\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f \u00f6d\u0259ni\u015fl\u0259rin n\u00f6vb\u0259liyin\u0259 uy\u011fun tutulmas\u0131 haqq\u0131nda vergi orqanlar\u0131n\u0131n s\u0259r\u0259ncamlar\u0131n\u0131 icra etm\u0259diyin\u0259 g\u00f6r\u0259 banklara v\u0259 bank \u0259m\u0259liyyatlar\u0131n\u0131n ayr\u0131-ayr\u0131 n\u00f6vl\u0259rini h\u0259yata ke\u00e7ir\u0259n dig\u0259r kredit t\u0259\u015fkilatlar\u0131na t\u0259tbiq edil\u0259n maliyy\u0259 sanksiyalar\u0131n\u0131n m\u0259bl\u0259\u011fi hans\u0131 h\u0259dd\u0259n \u00e7ox olmamal\u0131d\u0131r?<\/p>\n<p>A) vergi orqan\u0131n\u0131n s\u0259r\u0259ncam\u0131nda g\u00f6st\u0259ril\u0259n m\u0259bl\u0259\u011fin 20 faizind\u0259n<\/p>\n<p>B) \u00f6d\u0259m\u0259 tap\u015f\u0131r\u0131qlar\u0131nda g\u00f6st\u0259ril\u0259n m\u0259bl\u0259\u011fin 20 faizind\u0259n<\/p>\n<p>C) vergi orqan\u0131n\u0131n s\u0259r\u0259ncam\u0131nda g\u00f6st\u0259ril\u0259n m\u0259bl\u0259\u011fin 100 faizind\u0259n<\/p>\n<p>D) \u00f6d\u0259m\u0259 tap\u015f\u0131r\u0131qlar\u0131nda v\u0259 ya vergi orqan\u0131n\u0131n s\u0259r\u0259ncam\u0131nda g\u00f6st\u0259ril\u0259n m\u0259bl\u0259\u011fin 50 faizind\u0259n.<\/p>\n<p>624. A\u015fa\u011f\u0131dak\u0131lardan hansilar maliyy\u0259 institutlar\u0131na tetbiq edil\u0259n maliyy\u0259 sanksiyalar\u0131na aid edilir<\/p>\n<ol>\n<li>maliyy\u0259 institutlar\u0131 t\u0259r\u0259find\u0259n h\u00fcquqi v\u0259 fiziki \u015f\u0259xsl\u0259r\u0259 hesab a\u00e7\u0131ld\u0131qda v\u0259 ya maliyy\u0259 xidm\u0259tl\u0259ri g\u00f6st\u0259rildikd\u0259, Az\u0259rbaycan Respublikas\u0131n\u0131n normativ h\u00fcquqi aktlar\u0131n\u0131n, habel\u0259 vergi v\u0259 maliyy\u0259 m\u0259lumatlar\u0131n\u0131n m\u00fcbadil\u0259sini n\u0259z\u0259rd\u0259 tutan Az\u0259rbaycan Respublikas\u0131n\u0131n t\u0259r\u0259fdar \u00e7\u0131xd\u0131\u011f\u0131 beyn\u0259lxalq m\u00fcqavil\u0259l\u0259rin t\u0259l\u0259bl\u0259rin\u0259 \u0259m\u0259l edilm\u0259m\u0259sin\u0259 g\u00f6r\u0259 \u2013 h\u0259r bel\u0259 hesab v\u0259 ya \u0259m\u0259liyyat \u00fc\u00e7\u00fcn 500 manat m\u0259bl\u0259\u011find\u0259<\/li>\n<li>h\u00fcquqi v\u0259 fiziki \u015f\u0259xsl\u0259rin bank hesab\u0131ndan na\u011fd \u0259m\u0259liyyat apar\u0131lark\u0259n \u00f6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 vergi tutmama\u011fa g\u00f6r\u0259 tutulmam\u0131\u015f v\u0259 ya yay\u0131nd\u0131r\u0131lm\u0131\u015f vergi m\u0259bl\u0259\u011finin 10 faizi m\u0259bl\u0259\u011find\u0259<\/li>\n<li>vergi v\u0259 maliyy\u0259 m\u0259lumatlar\u0131n\u0131n m\u00fcbadil\u0259sini n\u0259z\u0259rd\u0259 tutan Az\u0259rbaycan Respublikas\u0131n\u0131n t\u0259r\u0259fdar \u00e7\u0131xd\u0131\u011f\u0131 beyn\u0259lxalq m\u00fcqavil\u0259l\u0259rin t\u0259l\u0259bl\u0259rinin pozulmas\u0131 h\u0259min m\u00fcqavil\u0259l\u0259rin t\u0259r\u0259fi olan dig\u0259r d\u00f6vl\u0259tin s\u0259lahiyy\u0259tli orqan\u0131n\u0131n bildiri\u015fin\u0259 \u0259sas\u0259n a\u015fkar olunduqda\u00a0 \u2013 h\u0259r bel\u0259 hesab \u00fc\u00e7\u00fcn 1000 manat m\u0259bl\u0259\u011find\u0259<\/li>\n<li>maliyy\u0259 institutlar\u0131 t\u0259r\u0259find\u0259n t\u0259qdim edilm\u0259si n\u0259z\u0259rd\u0259 tutulan m\u0259lumatlar\u0131n \u0259ks olundu\u011fu elektron hesabat\u0131n m\u00fc\u0259yy\u0259n edilmi\u015f qaydada v\u0259 m\u00fcdd\u0259td\u0259 t\u0259qdim edilm\u0259m\u0259sin\u0259 g\u00f6r\u0259 \u2013 10000 manat m\u0259bl\u0259\u011find\u0259<\/li>\n<li>Vergi orqan\u0131 t\u0259r\u0259find\u0259n veril\u0259n \u015f\u0259had\u0259tnam\u0259-dublikat olmadan sahibkarl\u0131q f\u0259aliyy\u0259tini g\u00f6st\u0259r\u0259n h\u00fcquqi v\u0259 fiziki \u015f\u0259xsl\u0259r\u0259 hesabla\u015fma hesab\u0131 v\u0259 dig\u0259r hesablar a\u00e7d\u0131\u011f\u0131na g\u00f6r\u0259 maliyy\u0259 institutlar\u0131na h\u0259r bel\u0259 hesab v\u0259 ya \u0259m\u0259liyyat \u00fc\u00e7\u00fcn 100 manat m\u0259bl\u0259\u011find\u0259<\/li>\n<li>1.2.3 B) 1.3.4 C) 2.3.4 D) 2.4.5<\/li>\n<\/ol>\n<p>#625<\/p>\n<p>Vergi \u00f6d\u0259yicisinin valyuta hesab\u0131ndan v\u0259sait m\u00fcbahis\u0259siz qaydada tutuldu\u011fu halda bank h\u0259min g\u00fcn Milli Bank\u0131n m\u00fc\u0259yy\u0259n etdiyi r\u0259smi m\u0259z\u0259nn\u0259 il\u0259 s\u0259r\u0259ncamda g\u00f6st\u0259ril\u0259n m\u0259bl\u0259\u011fin ne\u00e7\u0259 faizin\u0259d\u0259k hesabdak\u0131 valyuta v\u0259saitini dondurur?<\/p>\n<p>A) 50<\/p>\n<p>B) 100<\/p>\n<p>C) 105<\/p>\n<p>D) 150<\/p>\n<p>#626<\/p>\n<p>Vergi orqanlar\u0131 v\u0259 onlar\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri a\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259n hans\u0131 hallarda qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada m\u0259suliyy\u0259t da\u015f\u0131y\u0131rlar?<\/p>\n<p>1. vergi orqanlar\u0131n\u0131n h\u00fcquqa zidd h\u0259r\u0259k\u0259tl\u0259rin\u0259 [q\u0259rarlar\u0131na] v\u0259 ya h\u0259r\u0259k\u0259tsizliyin\u0259 g\u00f6r\u0259<\/p>\n<p>2. vergi orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin v\u0259 dig\u0259r i\u015f\u00e7il\u0259rinin \u00f6z v\u0259zif\u0259l\u0259rini icra etdikd\u0259, onlar\u0131n h\u00fcquqa zidd h\u0259r\u0259k\u0259tl\u0259rin\u0259 [q\u0259rarlar\u0131na] v\u0259 ya h\u0259r\u0259k\u0259tsizliyin\u0259 g\u00f6r\u0259<\/p>\n<p>3. vergi orqanlar\u0131n\u0131n qanunla m\u00fc\u0259yy\u0259n edilmi\u015f h\u0259r\u0259k\u0259tl\u0259rin\u0259 [q\u0259rarlar\u0131na] g\u00f6r\u0259<\/p>\n<p>4. 1-ci v\u0259 3-c\u00fc b\u0259ndl\u0259rd\u0259 sadalanm\u0131\u015f h\u0259r\u0259k\u0259tl\u0259r v\u0259 ya h\u0259r\u0259k\u0259tsizlik n\u0259tic\u0259sind\u0259 vergi \u00f6d\u0259yicil\u0259rin\u0259 d\u0259ymi\u015f z\u0259r\u0259r\u0259 g\u00f6r\u0259<\/p>\n<p>5. 1-ci v\u0259 2-ci b\u0259ndl\u0259rd\u0259 sadalanm\u0131\u015f h\u0259r\u0259k\u0259tl\u0259r v\u0259 ya h\u0259r\u0259k\u0259tsizlik n\u0259tic\u0259sind\u0259 vergi \u00f6d\u0259yicil\u0259rin\u0259 d\u0259ymi\u015f z\u0259r\u0259r\u0259 g\u00f6r\u0259<\/p>\n<p>A) 1, 2, 3 B) 2, 3, 4 C) 1, 4, 5 D) 1, 2, 5<\/p>\n<p>#627<\/p>\n<p>Vergi \u00f6d\u0259yicil\u0259rin\u0259 vergi orqanlar\u0131n\u0131n h\u00fcquqa zidd h\u0259r\u0259k\u0259tl\u0259ri [q\u0259rarlar\u0131] v\u0259 ya h\u0259r\u0259k\u0259tsizliyi, vergi orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin v\u0259 dig\u0259r i\u015f\u00e7il\u0259rinin \u00f6z v\u0259zif\u0259l\u0259rini icra etdikd\u0259, onlar\u0131n h\u00fcquqa zidd h\u0259r\u0259k\u0259tl\u0259ri [q\u0259rarlar\u0131] v\u0259 ya h\u0259r\u0259k\u0259tsizliyi n\u0259tic\u0259sind\u0259 d\u0259ymi\u015f z\u0259r\u0259r hans\u0131 qaydada \u00f6d\u0259nilir?<\/p>\n<p>A) m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 \u0259sas\u0131nda<\/p>\n<p>B) yuxar\u0131 vergi orqan\u0131n\u0131n q\u0259rar\u0131 \u0259sas\u0131nda<\/p>\n<p>C) \u0259razi vergi orqan\u0131n\u0131n q\u0259rar\u0131 \u0259sas\u0131nda<\/p>\n<p>D) qeyd olunan h\u0259r\u0259k\u0259tl\u0259r [q\u0259rarlar] v\u0259 ya h\u0259r\u0259k\u0259tsizlikl\u0259r n\u0259tic\u0259sind\u0259 d\u0259ymi\u015f z\u0259r\u0259r \u00f6d\u0259nilmir<\/p>\n<p>#628<\/p>\n<p>Vergi \u00f6d\u0259yicisinin vergil\u0259r \u00fczr\u0259 borcu olmad\u0131qda, vergi orqanlar\u0131 t\u0259r\u0259find\u0259n d\u00fczg\u00fcn tutulmayan vergil\u0259r\u0259, maliyy\u0259 sanksiyalar\u0131na, faizl\u0259r\u0259 v\u0259 inzibati c\u0259rim\u0259l\u0259rin m\u0259bl\u0259\u011fl\u0259rin\u0259 m\u00fcnasib\u0259td\u0259 hans\u0131 t\u0259dbirl\u0259rin g\u00f6r\u00fclm\u0259si n\u0259z\u0259rd\u0259 tutulmu\u015fdur?<\/p>\n<p>A) vergi \u00f6d\u0259yicisinin m\u00fcraci\u0259tin\u0259 \u0259sas\u0259n 60 g\u00fcn m\u00fcdd\u0259tind\u0259 geri qaytar\u0131lmal\u0131d\u0131r v\u0259 ya g\u0259l\u0259c\u0259k \u00f6d\u0259ni\u015fl\u0259rin hesab\u0131na aid edil\u0259 bil\u0259r<\/p>\n<p>B) vergi \u00f6d\u0259yicisinin m\u00fcraci\u0259tin\u0259 \u0259sas\u0259n 45 g\u00fcn m\u00fcdd\u0259tind\u0259 geri qaytar\u0131lmal\u0131d\u0131r v\u0259 ya g\u0259l\u0259c\u0259k \u00f6d\u0259ni\u015fl\u0259rin hesab\u0131na aid edil\u0259 bil\u0259r<\/p>\n<p>C) vergi orqan\u0131n\u0131n m\u0259lumat\u0131na \u0259sas\u0259n 45 g\u00fcn m\u00fcdd\u0259tind\u0259 g\u0259l\u0259c\u0259k \u00f6d\u0259ni\u015fl\u0259rin hesab\u0131na aid edil\u0259 bil\u0259r<\/p>\n<p>D) vergi orqan\u0131n\u0131n q\u0259rar\u0131na \u0259sas\u0259n 45 g\u00fcn m\u00fcdd\u0259tind\u0259 geri qaytar\u0131lmal\u0131d\u0131r<\/p>\n<p>#629<\/p>\n<p>Vergi orqanlar\u0131 v\u0259zif\u0259li \u015f\u0259xsl\u0259ri hans\u0131 m\u0259s\u0259l\u0259l\u0259r\u0259 g\u00f6r\u0259 qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada m\u0259suliyy\u0259t da\u015f\u0131y\u0131rlar?<\/p>\n<p>1. \u00f6zl\u0259rinin qanuna uy\u011fun h\u0259r\u0259k\u0259tl\u0259ri [q\u0259rarlar\u0131] n\u0259tic\u0259sind\u0259 vergi \u00f6d\u0259yicisin\u0259 d\u0259ymi\u015f z\u0259r\u0259r\u0259 g\u00f6r\u0259<\/p>\n<p>2. \u00f6zl\u0259rinin h\u00fcquqa zidd h\u0259r\u0259k\u0259tl\u0259rin\u0259 [q\u0259rarlar\u0131na] v\u0259 ya h\u0259r\u0259k\u0259tsizliyin\u0259 g\u00f6r\u0259<\/p>\n<p>3. \u00f6z xidm\u0259ti v\u0259zif\u0259l\u0259rini yerin\u0259 yetirm\u0259diyin\u0259 v\u0259 ya laz\u0131m\u0131nca yerin\u0259 yetirm\u0259diyin\u0259 g\u00f6r\u0259<\/p>\n<p>4. 1-ci v\u0259 2-ci b\u0259ndl\u0259rd\u0259 sadalanan h\u0259r\u0259k\u0259tl\u0259r\u0259 g\u00f6r\u0259<\/p>\n<p>A) 1, 3 B) 2, 3 C) 1, 4 D) 3, 4<\/p>\n<p>#630<\/p>\n<p>Hans\u0131 \u015f\u0259xsl\u0259rin vergi orqanlar\u0131n\u0131n q\u0259rarlar\u0131ndan [aktlar\u0131ndan], habel\u0259 vergi orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin h\u0259r\u0259k\u0259tl\u0259rind\u0259n [h\u0259r\u0259k\u0259tsizliyind\u0259n] \u015fikay\u0259t etm\u0259k h\u00fcququ vard\u0131r?<\/p>\n<p>A) he\u00e7 kimin vergi orqanlar\u0131n\u0131n q\u0259rarlar\u0131ndan [aktlar\u0131ndan], habel\u0259 vergi orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin h\u0259r\u0259k\u0259tl\u0259rind\u0259n [h\u0259r\u0259k\u0259tsizliyind\u0259n] \u015fikay\u0259t etm\u0259k h\u00fcququ yoxdur<\/p>\n<p>B) vergi \u00f6d\u0259yicisi olmayan ist\u0259nil\u0259n \u015f\u0259xsin<\/p>\n<p>C) h\u0259r bir vergi \u00f6d\u0259yicisinin v\u0259 ya ba\u015fqa v\u0259zif\u0259li \u015f\u0259xsin<\/p>\n<p>D) yaln\u0131z vergi agentl\u0259rinin<\/p>\n<p>#631<\/p>\n<p>Vergi orqanlar\u0131n\u0131n q\u0259rarlar\u0131ndan [aktlar\u0131ndan], habel\u0259 vergi orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin h\u0259r\u0259k\u0259tl\u0259rind\u0259n [h\u0259r\u0259k\u0259tsizliyind\u0259n] \u015fikay\u0259t qanunla m\u00fc\u0259yy\u0259n edilmi\u015f qaydada kim\u0259 verilir?<\/p>\n<p>A) vergi \u00f6d\u0259yicisinin tabe oldu\u011fu yuxar\u0131 t\u0259\u015fkilata<\/p>\n<p>B) yuxar\u0131 vergi orqan\u0131na [yuxar\u0131 v\u0259zif\u0259li \u015f\u0259xs\u0259] v\u0259 [v\u0259 ya m\u0259hk\u0259m\u0259y\u0259]<\/p>\n<p>C) \u015fikay\u0259t verilm\u0259si qada\u011fand\u0131r<\/p>\n<p>D) h\u00fcquq m\u00fchafiz\u0259 orqanlar\u0131na<\/p>\n<p>#632<\/p>\n<p>Vergi orqanlar\u0131n\u0131n q\u0259rarlar\u0131ndan [aktlar\u0131ndan], habel\u0259 vergi orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin h\u0259r\u0259k\u0259tl\u0259rind\u0259n [h\u0259r\u0259k\u0259tsizliyind\u0259n] \u015fikay\u0259tin yuxar\u0131 vergi orqan\u0131na [yuxar\u0131 v\u0259zif\u0259li \u015f\u0259xs\u0259] verilm\u0259si h\u0259min \u015fikay\u0259tin eyni zamanda v\u0259 ya sonradan m\u0259hk\u0259m\u0259y\u0259 verilm\u0259sini istisna edirmi?<\/p>\n<p>A) istisna etmir<\/p>\n<p>B) istisna edir<\/p>\n<p>C) m\u0259hk\u0259m\u0259d\u0259n qabaq m\u00fctl\u0259q vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n tabe oldu\u011fu yuxar\u0131 t\u0259\u015fkilata \u015fikay\u0259t edilm\u0259lidir<\/p>\n<p>D) \u015fikay\u0259t yuxar\u0131 vergi orqan\u0131na [yuxar\u0131 v\u0259zif\u0259li \u015f\u0259xs\u0259] v\u0259 m\u0259hk\u0259m\u0259y\u0259 eyni vaxtda verilm\u0259lidir<\/p>\n<p>#633<\/p>\n<p>Vergi orqanlar\u0131n\u0131n q\u0259rarlar\u0131ndan [aktlar\u0131ndan], habel\u0259 vergi orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin h\u0259r\u0259k\u0259tl\u0259rind\u0259n [h\u0259r\u0259k\u0259tsizliyind\u0259n] \u015fikay\u0259t yuxar\u0131 vergi orqan\u0131na [yuxar\u0131 v\u0259zif\u0259li \u015f\u0259xs\u0259] vergi \u00f6d\u0259yicisi v\u0259 ya ba\u015fqa borclu \u015f\u0259xs t\u0259r\u0259find\u0259n \u00f6z h\u00fcquqlar\u0131n\u0131n pozuldu\u011funu bildiyi v\u0259 ya bilm\u0259li oldu\u011fu g\u00fcnd\u0259n ne\u00e7\u0259 ay m\u00fcdd\u0259tind\u0259 verilir?<\/p>\n<p>A) 1 ay<\/p>\n<p>B) 2 ay<\/p>\n<p>C) 3 ay<\/p>\n<p>D) 6 ay<\/p>\n<p>#634<\/p>\n<p>M\u0259lumdur ki, vergi orqanlar\u0131n\u0131n q\u0259rarlar\u0131ndan [aktlar\u0131ndan], habel\u0259 vergi orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin h\u0259r\u0259k\u0259tl\u0259rind\u0259n [h\u0259r\u0259k\u0259tsizliyind\u0259n] \u015fikay\u0259t yuxar\u0131 vergi orqan\u0131na [yuxar\u0131 v\u0259zif\u0259li \u015f\u0259xs\u0259] vergi \u00f6d\u0259yicisi v\u0259 ya ba\u015fqa borclu \u015f\u0259xs t\u0259r\u0259find\u0259n \u00f6z h\u00fcquqlar\u0131n\u0131n pozuldu\u011funu bildiyi v\u0259 ya bilm\u0259li oldu\u011fu g\u00fcnd\u0259n 3 ay m\u00fcdd\u0259tind\u0259 verilir. Vergi \u00f6d\u0259yicisi v\u0259 ya ba\u015fqa borclu \u015f\u0259xs \u00fczrl\u00fc s\u0259b\u0259bd\u0259n bu m\u00fcdd\u0259ti buraxm\u0131\u015fd\u0131rsa,<\/p>\n<p>A) yuxar\u0131 vergi orqan\u0131 v\u0259 ya yuxar\u0131 vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsi t\u0259r\u0259find\u0259n \u015fikay\u0259t ver\u0259n \u015f\u0259xsin \u0259riz\u0259sin\u0259 \u0259sas\u0259n h\u0259min m\u00fcdd\u0259t daha 2 ay uzad\u0131la bil\u0259r<\/p>\n<p>B) yuxar\u0131 vergi orqan\u0131 v\u0259 ya yuxar\u0131 vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsi t\u0259r\u0259find\u0259n \u015fikay\u0259t ver\u0259n \u015f\u0259xsin \u0259riz\u0259sin\u0259 \u0259sas\u0259n h\u0259min m\u00fcdd\u0259t daha 1 ay uzad\u0131la bil\u0259r<\/p>\n<p>C) yuxar\u0131 vergi orqan\u0131 v\u0259 ya yuxar\u0131 vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsi \u015fikay\u0259t ver\u0259n \u015f\u0259xsin \u0259riz\u0259sin\u0259 \u0259sas\u0259n h\u0259min m\u00fcdd\u0259ti b\u0259rpa ed\u0259 bilm\u0259z<\/p>\n<p>D) yuxar\u0131 vergi orqan\u0131 v\u0259 ya yuxar\u0131 vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsi t\u0259r\u0259find\u0259n \u015fikay\u0259t ver\u0259n \u015f\u0259xsin \u0259riz\u0259sin\u0259 \u0259sas\u0259n h\u0259min m\u00fcdd\u0259t b\u0259rpa edil\u0259 bil\u0259r<\/p>\n<p>#635<\/p>\n<p>Vergi \u00f6d\u0259yicisinin v\u0259 ya ba\u015fqa borclu \u015f\u0259xsin vergi orqan\u0131n\u0131n q\u0259rarlar\u0131ndan [aktlar\u0131ndan], vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin h\u0259r\u0259k\u0259tl\u0259rind\u0259n [h\u0259r\u0259k\u0259tsizliyind\u0259n] \u015fikay\u0259tin\u0259 yuxar\u0131 vergi orqan\u0131 v\u0259 ya onun v\u0259zif\u0259li \u015f\u0259xsi t\u0259r\u0259find\u0259n h\u0259min \u015fikay\u0259t al\u0131nd\u0131\u011f\u0131 g\u00fcnd\u0259n ne\u00e7\u0259 g\u00fcn m\u00fcdd\u0259tind\u0259 bax\u0131l\u0131r?<\/p>\n<p>A) 15<\/p>\n<p>B) 60<\/p>\n<p>C) 10<\/p>\n<p>D) 30<\/p>\n<p>#636<\/p>\n<p>Vergi \u00f6d\u0259yicisi ona hesablanm\u0131\u015f verginin m\u0259bl\u0259\u011fi il\u0259 raz\u0131 olmad\u0131\u011f\u0131 halda, \u2026<\/p>\n<p>A) verginin \u00f6d\u0259nilm\u0259sini dayand\u0131rmadan bilavasit\u0259 vergi n\u0259zar\u0259tini h\u0259yata ke\u00e7ir\u0259n m\u00fcvafiq vergi orqan\u0131na v\u0259 ya m\u0259hk\u0259m\u0259y\u0259 \u015fikay\u0259t ed\u0259 bil\u0259r<\/p>\n<p>B) verginin \u00f6d\u0259nilm\u0259sini dayand\u0131rmaqla bilavasit\u0259 vergi n\u0259zar\u0259tini h\u0259yata ke\u00e7ir\u0259n m\u00fcvafiq vergi orqan\u0131na v\u0259 ya m\u0259hk\u0259m\u0259y\u0259 \u015fikay\u0259t ed\u0259 bil\u0259r<\/p>\n<p>C) verginin \u00f6d\u0259nilm\u0259sini dayand\u0131rmadan yaln\u0131z m\u0259hk\u0259m\u0259y\u0259 \u015fikay\u0259t ed\u0259 bil\u0259r<\/p>\n<p>D) verginin \u00f6d\u0259nilm\u0259sini dayand\u0131rmaqla yaln\u0131z m\u0259hk\u0259m\u0259y\u0259 \u015fikay\u0259t ed\u0259 bil\u0259r<\/p>\n<p>#637<\/p>\n<p>Vergi \u00f6d\u0259yicisinin \u015fikay\u0259tin\u0259 bax\u0131lan m\u00fcdd\u0259t \u0259rzind\u0259 n\u0259yi \u00f6d\u0259m\u0259m\u0259k h\u00fcququ vard\u0131r?<\/p>\n<p>A) maliyy\u0259 sanksiyas\u0131n\u0131<\/p>\n<p>B) \u0259lav\u0259 hesablanm\u0131\u015f vergi m\u0259bl\u0259\u011fini<\/p>\n<p>C) inzibati c\u0259rim\u0259ni<\/p>\n<p>D) vergini<\/p>\n<p>#638<\/p>\n<p>\u015eikay\u0259t edil\u0259n q\u0259rar [akt] v\u0259 ya h\u0259r\u0259k\u0259t Az\u0259rbaycan Respublikas\u0131n\u0131n qanunvericiliyin\u0259 uy\u011fun olmad\u0131qda \u015fikay\u0259t\u0259 baxan vergi orqan\u0131 [v\u0259zif\u0259li \u015f\u0259xsi] onun icras\u0131n\u0131 dayand\u0131ra bil\u0259rmi?<\/p>\n<p>A) dayand\u0131ra bilm\u0259z<\/p>\n<p>B) yaln\u0131z tam dayand\u0131ra bil\u0259r<\/p>\n<p>C) yaln\u0131z qism\u0259n dayand\u0131ra bil\u0259r<\/p>\n<p>D) tam v\u0259 ya qism\u0259n dayand\u0131ra bil\u0259r<\/p>\n<p>#639<\/p>\n<p>Vergi \u00f6d\u0259yicisi v\u0259 ya ba\u015fqa borclu \u015f\u0259xs t\u0259r\u0259find\u0259n \u015fikay\u0259t edil\u0259n q\u0259rar [akt] v\u0259 ya h\u0259r\u0259k\u0259t Az\u0259rbaycan Respublikas\u0131n\u0131n qanunvericiliyin\u0259 uy\u011fun olmad\u0131qda, h\u0259min q\u0259rar\u0131n [akt\u0131n] v\u0259 ya h\u0259r\u0259k\u0259tin tam v\u0259 ya qism\u0259n dayand\u0131r\u0131lmas\u0131 bar\u0259d\u0259 q\u0259rar\u0131 hans\u0131 orqan ver\u0259 bil\u0259r?<\/p>\n<p>A) yaln\u0131z yuxar\u0131 vergi orqan\u0131<\/p>\n<p>B) h\u0259min akt\u0131 q\u0259bul etmi\u015f vergi orqan\u0131n\u0131n r\u0259hb\u0259ri v\u0259 ya yuxar\u0131 vergi orqan\u0131<\/p>\n<p>C) h\u0259min q\u0259rar [akt] v\u0259 ya h\u0259r\u0259k\u0259t yaln\u0131z m\u0259hk\u0259m\u0259 orqanlar\u0131 t\u0259r\u0259find\u0259n tam v\u0259 ya qism\u0259n dayand\u0131r\u0131la bil\u0259r<\/p>\n<p>D) yaln\u0131z h\u0259min akt\u0131 q\u0259bul etmi\u015f vergi orqan\u0131n\u0131n r\u0259hb\u0259ri<\/p>\n<p>#640<\/p>\n<p>Vergi orqan\u0131 t\u0259r\u0259find\u0259n hesablanmas\u0131ndan v\u0259 ya t\u0259tbiq edilm\u0259sind\u0259n \u015fikay\u0259t edil\u0259n verginin, faizl\u0259rin v\u0259 ya maliyy\u0259 sanksiyas\u0131n\u0131n m\u0259bl\u0259\u011fi hesablanmaya [t\u0259tbiq edilm\u0259y\u0259] uy\u011fun \u015f\u0259kild\u0259 \u00f6d\u0259nildiyi v\u0259 bu \u015fikay\u0259tin t\u0259min edilm\u0259si n\u0259tic\u0259sind\u0259 vergi, faizl\u0259r v\u0259 ya maliyy\u0259 sanksiyas\u0131 tamamil\u0259 v\u0259 ya qism\u0259n l\u0259\u011fv edildiyi halda, vergi \u00f6d\u0259yicisinin hans\u0131 h\u00fcququ vard\u0131r?<\/p>\n<p>A) s\u0259hv tutulan vergi m\u0259bl\u0259\u011finin 3 misli h\u0259cmind\u0259 vergini qaytarmaq<\/p>\n<p>B) s\u0259hv tutulan m\u0259bl\u0259\u011fl\u0259r\u0259 g\u00f6r\u0259 kompensasiya almaq<\/p>\n<p>C) s\u0259hv tutulan vergi m\u0259bl\u0259\u011finin 2 misli h\u0259cmind\u0259 vergini \u0259v\u0259zl\u0259\u015fdirm\u0259k<\/p>\n<p>D) he\u00e7 bir h\u00fcququ yoxdur<\/p>\n<p>#641<\/p>\n<p>Hesablanmas\u0131ndan v\u0259 ya t\u0259tbiq edilm\u0259sind\u0259n \u015fikay\u0259t edil\u0259n verginin, faizl\u0259rin v\u0259 ya maliyy\u0259 sanksiyas\u0131n\u0131n m\u0259bl\u0259\u011fi hesablanmaya [t\u0259tbiq edilm\u0259y\u0259] uy\u011fun \u015f\u0259kild\u0259 \u00f6d\u0259nildiyi v\u0259 bu \u015fikay\u0259tin t\u0259min edilm\u0259si n\u0259tic\u0259sind\u0259 vergi, faizl\u0259r v\u0259 ya maliyy\u0259 sanksiyas\u0131 tamamil\u0259 v\u0259 ya qism\u0259n l\u0259\u011fv edildiyi halda, vergi \u00f6d\u0259yicisinin hans\u0131 h\u00fcququ vard\u0131r?<\/p>\n<p>A) s\u0259hv tutulan vergi m\u0259bl\u0259\u011finin 2 misli h\u0259cmind\u0259 vergini \u0259v\u0259zl\u0259\u015fdirm\u0259k<\/p>\n<p>B) h\u0259min m\u0259bl\u0259\u011fl\u0259rd\u0259n faizl\u0259r almaq<\/p>\n<p>C) s\u0259hv tutulan vergi m\u0259bl\u0259\u011finin 3 misli h\u0259cmind\u0259 vergini qaytarmaq<\/p>\n<p>D) he\u00e7 bir h\u00fcququ yoxdur<\/p>\n<p>#642<\/p>\n<p>Vergi orqanlar\u0131n\u0131n q\u0259rarlar\u0131 [aktlar\u0131], onlar\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin h\u0259r\u0259k\u0259tl\u0259ri [h\u0259r\u0259k\u0259tsizliyi] bar\u0259sind\u0259 m\u0259hk\u0259m\u0259y\u0259 verilmi\u015f \u015fikay\u0259tl\u0259r\u0259 [iddia \u0259riz\u0259l\u0259rin\u0259] Az\u0259rbaycan Respublikas\u0131n\u0131n hans\u0131 qanunvericilik akt\u0131 il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada bax\u0131l\u0131r?<\/p>\n<p>A) \u0130nzibati Prosessual M\u0259c\u0259ll\u0259 il\u0259<\/p>\n<p>B) Vergi M\u0259c\u0259ll\u0259si il\u0259<\/p>\n<p>C) M\u00fclki M\u0259c\u0259ll\u0259 il\u0259<\/p>\n<p>D) Cinay\u0259t M\u0259c\u0259ll\u0259si il\u0259<\/p>\n<p><strong>F\u0259sil VII<\/strong><\/p>\n<p>#643<\/p>\n<p>Vergi \u00f6d\u0259yicisi vergi \u00f6hd\u0259liyini Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259 yerin\u0259 yetirm\u0259dikd\u0259 vergi orqan\u0131 vergil\u0259rin, faizl\u0259rin v\u0259 t\u0259tbiq edilmi\u015f maliyy\u0259 sanksiyalar\u0131n\u0131n 5 g\u00fcn m\u00fcdd\u0259tind\u0259 \u00f6d\u0259nilm\u0259sin\u0259 dair vergi \u00f6d\u0259yicisin\u0259 n\u0259 g\u00f6nd\u0259rir?<\/p>\n<p>A) bildiri\u015f<\/p>\n<p>B) x\u0259b\u0259rdarl\u0131q<\/p>\n<p>C) \u015f\u0259xsi hesab v\u0259r\u0259qinin sur\u0259tini<\/p>\n<p>D) m\u0259lumat<\/p>\n<p>#644<\/p>\n<p>Vergi orqan\u0131 hesablanm\u0131\u015f v\u0259 ya yenid\u0259n hesablanm\u0131\u015f vergil\u0259rin, faizl\u0259rin v\u0259 t\u0259tbiq edilmi\u015f maliyy\u0259 sanksiyalar\u0131n\u0131n ne\u00e7\u0259 g\u00fcn m\u00fcdd\u0259tind\u0259 \u00f6d\u0259nilm\u0259sin\u0259 dair vergi \u00f6d\u0259yicisin\u0259 bildiri\u015f g\u00f6nd\u0259rir?<\/p>\n<p>A) 5 g\u00fcn m\u00fcdd\u0259tind\u0259<\/p>\n<p>B) 3 g\u00fcn m\u00fcdd\u0259tind\u0259<\/p>\n<p>C) m\u0259hdudiyy\u0259t qoyulmur<\/p>\n<p>D) 2 g\u00fcn m\u00fcdd\u0259tind\u0259<\/p>\n<p>#645<\/p>\n<p>Hans\u0131 halda vergi orqan\u0131 hesablanm\u0131\u015f v\u0259 ya yenid\u0259n hesablanm\u0131\u015f vergil\u0259rin, faizl\u0259rin v\u0259 t\u0259tbiq edilmi\u015f maliyy\u0259 sanksiyalar\u0131n\u0131n 5 g\u00fcn m\u00fcdd\u0259tind\u0259 \u00f6d\u0259nilm\u0259sin\u0259 dair vergi \u00f6d\u0259yicisin\u0259 bildiri\u015f g\u00f6nd\u0259rir?<\/p>\n<p>A) vergi \u00f6d\u0259yicisi vergi \u00f6hd\u0259liyini Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259 yerin\u0259 yetirm\u0259dikd\u0259<\/p>\n<p>B) vergi \u00f6d\u0259yicisi vergi \u00f6hd\u0259liyini tam yerin\u0259 yetirdikd\u0259<\/p>\n<p>C) vergi \u00f6d\u0259yicisi b\u0259yannam\u0259ni vaxt\u0131nda t\u0259qdim etm\u0259dikd\u0259<\/p>\n<p>D) bildiri\u015f g\u00f6nd\u0259rilmir<\/p>\n<p>646<\/p>\n<p>Hans\u0131 hallar istisna olmaqla vergi orqan\u0131n\u0131n hesablad\u0131\u011f\u0131 v\u0259 ya yenid\u0259n hesablad\u0131\u011f\u0131 vergil\u0259r, faizl\u0259r v\u0259 ya t\u0259tbiq etdiyi maliyy\u0259 sanksiyalar\u0131 \u00fczr\u0259 vergi orqan\u0131 vergi \u00f6d\u0259yicisinin milli v\u0259 ya xarici valyutada cari v\u0259 ya dig\u0259r hesablar\u0131nda borc m\u0259bl\u0259\u011finin 105 faizi h\u0259cmind\u0259 pul v\u0259saitinin m\u0259xaric \u0259m\u0259liyyatlar\u0131 \u00fczr\u0259 dondurulmas\u0131 haqq\u0131nda kredit t\u0259\u015fkilat\u0131na v\u0259 ya bank \u0259m\u0259liyyatlar\u0131 aparan \u015f\u0259xs\u0259 icra s\u0259n\u0259di olan s\u0259r\u0259ncam verir.<\/p>\n<p>1 vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n hesablanm\u0131\u015f v\u0259 b\u0259yan edilmi\u015f vergil\u0259r bildiri\u015fd\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259 \u00f6d\u0259nilm\u0259dikd\u0259;<\/p>\n<p>2. vergi orqan\u0131n\u0131n hesablad\u0131\u011f\u0131 vergil\u0259r, faizl\u0259r v\u0259 t\u0259tbiq etdiyi maliyy\u0259 sanksiyalar\u0131 \u00fczr\u0259 vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n bildiri\u015fin al\u0131nd\u0131\u011f\u0131 tarixd\u0259n 30 t\u0259qvim g\u00fcn\u00fc m\u00fcdd\u0259tind\u0259 m\u0259hk\u0259m\u0259y\u0259 \u015fikay\u0259t verilm\u0259dikd\u0259;<\/p>\n<p>3. m\u0259hk\u0259m\u0259nin m\u00fcvafiq q\u0259rar\u0131 olduqda h\u0259min q\u0259rara uy\u011fun olaraq;<\/p>\n<p>4. vergi \u00f6d\u0259yicisinin yaz\u0131l\u0131 raz\u0131l\u0131\u011f\u0131 olduqda<\/p>\n<p>A) 1,2 B) 2,3 C) 1,4 D) 3,4<\/p>\n<p>647<\/p>\n<p>Vergi orqan\u0131 a\u015fa\u011f\u0131dak\u0131 hans\u0131 hallarda vergil\u0259r, faizl\u0259r v\u0259 maliyy\u0259 sanksiyalar\u0131 \u00fczr\u0259 borclar\u0131n vergi \u00f6d\u0259yicisinin milli v\u0259 ya xarici valyutada cari v\u0259 ya dig\u0259r hesablar\u0131ndan d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 al\u0131nmas\u0131 haqq\u0131nda kredit t\u0259\u015fkilat\u0131na v\u0259 ya bank \u0259m\u0259liyyatlar\u0131 aparan \u015f\u0259xs\u0259 icra (\u00f6d\u0259ni\u015f) s\u0259n\u0259di olan s\u0259r\u0259ncam verir:<\/p>\n<p>1. vergi n\u0259zar\u0259ti zaman\u0131 \u0259raziy\u0259 (binaya) daxil olma\u011fa icaz\u0259 verilm\u0259dikd\u0259;<\/p>\n<p>2. vergi orqan\u0131n\u0131n hesablad\u0131\u011f\u0131 vergil\u0259r, faizl\u0259r v\u0259 t\u0259tbiq etdiyi maliyy\u0259 sanksiyalar\u0131 \u00fczr\u0259 vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n bildiri\u015fin al\u0131nd\u0131\u011f\u0131 tarixd\u0259n 30 t\u0259qvim g\u00fcn\u00fc m\u00fcdd\u0259tind\u0259 m\u0259hk\u0259m\u0259y\u0259 \u015fikay\u0259t verilm\u0259dikd\u0259;<\/p>\n<p>3. m\u0259hk\u0259m\u0259nin m\u00fcvafiq q\u0259rar\u0131 olduqda h\u0259min q\u0259rara uy\u011fun olaraq;<\/p>\n<p>4. vergi \u00f6d\u0259yicisinin yaz\u0131l\u0131 raz\u0131l\u0131\u011f\u0131 olduqda<\/p>\n<p>5. vergi \u00f6d\u0259yicisi \u0259mlak\u0131 siyah\u0131ya alma\u011fa raz\u0131l\u0131q verm\u0259dikd\u0259<\/p>\n<p>A) 1,2,3 B) 2,3,4 C) 3,4,5 D) 1,3,5<\/p>\n<p>648<\/p>\n<p>Vergi orqan\u0131 a\u015fa\u011f\u0131dak\u0131 hans\u0131 hallarda vergil\u0259r, faizl\u0259r v\u0259 maliyy\u0259 sanksiyalar\u0131 \u00fczr\u0259 borclar\u0131n vergi \u00f6d\u0259yicisinin milli v\u0259 ya xarici valyutada cari v\u0259 ya dig\u0259r hesablar\u0131ndan d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 al\u0131nmas\u0131 haqq\u0131nda kredit t\u0259\u015fkilat\u0131na v\u0259 ya bank \u0259m\u0259liyyatlar\u0131 aparan \u015f\u0259xs\u0259 icra (\u00f6d\u0259ni\u015f) s\u0259n\u0259di olan s\u0259r\u0259ncam verir:<\/p>\n<p>1. vergi orqan\u0131n\u0131n hesablad\u0131\u011f\u0131 vergil\u0259r, faizl\u0259r v\u0259 t\u0259tbiq etdiyi maliyy\u0259 sanksiyalar\u0131 \u00fczr\u0259 vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n bildiri\u015fin al\u0131nd\u0131\u011f\u0131 tarixd\u0259n 30 t\u0259qvim g\u00fcn\u00fc m\u00fcdd\u0259tind\u0259 m\u0259hk\u0259m\u0259y\u0259 \u015fikay\u0259t verilm\u0259dikd\u0259<\/p>\n<p>2. vergi n\u0259zar\u0259ti zaman\u0131 \u0259raziy\u0259 (binaya) daxil olma\u011fa icaz\u0259 verilm\u0259dikd\u0259;;<\/p>\n<p>3. vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n hesablanm\u0131\u015f v\u0259 b\u0259yan edilmi\u015f vergil\u0259r bildiri\u015fd\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259 \u00f6d\u0259nilm\u0259dikd\u0259<\/p>\n<p>4. vergi \u00f6d\u0259yicisinin yaz\u0131l\u0131 raz\u0131l\u0131\u011f\u0131 olduqda<\/p>\n<p>5. vergi \u00f6d\u0259yicisi \u0259mlak\u0131 siyah\u0131ya alma\u011fa raz\u0131l\u0131q verm\u0259dikd\u0259<\/p>\n<p>A) 1,2,3 B) 2,3,4 C) 3,4,5 D) 1,3,4<\/p>\n<p>649<\/p>\n<p>Vergi orqan\u0131n\u0131n hesablamalar\u0131 \u00fczr\u0259 vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n bildiri\u015fin al\u0131nd\u0131\u011f\u0131 tarixd\u0259n 30 t\u0259qvim g\u00fcn\u00fc m\u00fcdd\u0259tind\u0259 m\u0259hk\u0259m\u0259y\u0259 \u015fikay\u0259t verildikd\u0259 kredit t\u0259\u015fkilat\u0131 v\u0259 ya bank \u0259m\u0259liyyatlar\u0131 aparan \u015f\u0259xs verilmi\u015f s\u0259r\u0259ncam\u0131n icras\u0131n\u0131 nec\u0259 t\u0259min edir.<\/p>\n<p>A) m\u0259hk\u0259\u0259m\u0259y\u0259 \u015fikay\u0259t etdikd\u0259 s\u0259r\u0259ncam icra olunmur<\/p>\n<p>B) m\u0259hk\u0259m\u0259nin qanuni q\u00fcvv\u0259y\u0259 minmi\u015f q\u0259rar\u0131na uy\u011fun olaraq<\/p>\n<p>C) m\u0259hk\u0259m\u0259y\u0259 \u015fikay\u0259t etm\u0259sind\u0259n as\u0131l\u0131 olmayaraq s\u0259r\u0259ncam h\u0259min g\u00fcn icra edilir<\/p>\n<p>D) vergi \u00f6d\u0259yicisinin xahi\u015fi olduqda<\/p>\n<p>#650<\/p>\n<p>S\u0259r\u0259ncam vergi \u00f6d\u0259yicisinin bankda v\u0259 ya dig\u0259r kredit t\u0259\u015fkilatlar\u0131nda olan hans\u0131 hesablar\u0131na verilir?<\/p>\n<p>A) yaln\u0131z hesabla\u015fma hesab\u0131na<\/p>\n<p>B) milli v\u0259 ya xarici valyutada cari v\u0259 ya dig\u0259r hesablar\u0131nda<\/p>\n<p>C) yaln\u0131z valyuta hesab\u0131na<\/p>\n<p>D) yaln\u0131z dig\u0259r hesablar\u0131na<\/p>\n<p>#651<\/p>\n<p>\u018fDV \u00fczr\u0259 vergi borclar\u0131n\u0131n \u00f6d\u0259nilm\u0259si \u00fc\u00e7\u00fcn \u018fDV depoziti hesab\u0131nda vergi \u00f6d\u0259yicisinin kifay\u0259t q\u0259d\u0259r v\u0259saiti olmad\u0131qda, \u018fDV \u00fczr\u0259 vergi borclar\u0131n\u0131n d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 al\u0131nmas\u0131 \u00fc\u00e7\u00fcn h\u0259min \u015f\u0259xsin hans\u0131 hesablar\u0131na s\u0259r\u0259ncam veril\u0259 bil\u0259r?<\/p>\n<p>A) s\u0259r\u0259ncam veril\u0259 bilm\u0259z<\/p>\n<p>B) yaln\u0131z valyuta hesab\u0131na<\/p>\n<p>C) dig\u0259r hesablar\u0131na<\/p>\n<p>D) vergi orqan\u0131n\u0131 raz\u0131l\u0131\u011f\u0131 il\u0259 yaln\u0131z qeyri-rezident banklarda olan hesablara<\/p>\n<p>651-1<\/p>\n<p>Hans\u0131 hallar istisna olmaqla vergi orqan\u0131n\u0131n hesablad\u0131\u011f\u0131 \u018fDV \u00fczr\u0259 v\u0259 ya yenid\u0259n hesablad\u0131\u011f\u0131 vergi, faiz v\u0259 ya t\u0259tbiq etdiyi maliyy\u0259 sanksiyalar\u0131 \u00fczr\u0259 borc m\u0259bl\u0259\u011finin 105 faizi h\u0259cmind\u0259 pul v\u0259saitinin vergi \u00f6d\u0259yicisinin \u018fDV deposit hesab\u0131nda dondurulmas\u0131 haqq\u0131nda vergi orqan\u0131 t\u0259r\u0259find\u0259n q\u0259rar q\u0259bul edilir.<\/p>\n<p>1 vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n hesablanm\u0131\u015f v\u0259 b\u0259yan edilmi\u015f vergil\u0259r bildiri\u015fd\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259 \u00f6d\u0259nilm\u0259dikd\u0259;<\/p>\n<p>2. vergi orqan\u0131n\u0131n hesablad\u0131\u011f\u0131 vergil\u0259r, faizl\u0259r v\u0259 t\u0259tbiq etdiyi maliyy\u0259 sanksiyalar\u0131 \u00fczr\u0259 vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n bildiri\u015fin al\u0131nd\u0131\u011f\u0131 tarixd\u0259n 30 t\u0259qvim g\u00fcn\u00fc m\u00fcdd\u0259tind\u0259 m\u0259hk\u0259m\u0259y\u0259 v\u0259 ya m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqana (quruma) \u015fikay\u0259t verilm\u0259dikd\u0259;<\/p>\n<p>3. m\u0259hk\u0259m\u0259nin m\u00fcvafiq q\u0259rar\u0131 v\u0259 ya m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan\u0131n (qurumun) q\u0259rar\u0131 olduqda h\u0259min q\u0259rara uy\u011fun olaraq;<\/p>\n<p>4. vergi \u00f6d\u0259yicisinin yaz\u0131l\u0131 raz\u0131l\u0131\u011f\u0131 olduqda<\/p>\n<p>A) 1,2 B) 2,3 C) 1,4 D) 3,4<\/p>\n<p>#652<\/p>\n<p>Vergi orqan\u0131 vergi \u00f6d\u0259yicisinin hans\u0131 hesab\u0131ndan yaln\u0131z \u018fDV \u00fczr\u0259 vergi borclar\u0131n\u0131n d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 al\u0131nmas\u0131n\u0131 t\u0259min edir?<\/p>\n<p>A) hesabla\u015fma hesab\u0131ndan<\/p>\n<p>B) yaln\u0131z valyuta hesab\u0131ndan<\/p>\n<p>C) \u018fDV depoziti hesab\u0131ndan<\/p>\n<p>D) vergi orqan\u0131n\u0131 raz\u0131l\u0131\u011f\u0131 il\u0259 rezident banklarda olan hesablardan<\/p>\n<p>#653<\/p>\n<p>Vergi \u00f6d\u0259yicisinin hesablar\u0131nda v\u0259sait olarsa, s\u0259r\u0259ncam n\u0259 vaxt icra edilir?<\/p>\n<p>A) s\u0259r\u0259ncam daxil olan g\u00fcn<\/p>\n<p>B) 5 g\u00fcn m\u00fcdd\u0259tind\u0259<\/p>\n<p>C) 30 g\u00fcn m\u00fcdd\u0259tind\u0259<\/p>\n<p>D) 90 g\u00fcn m\u00fcdd\u0259tind\u0259<\/p>\n<p>#654<\/p>\n<p>Vergi \u00f6d\u0259yicisinin milli v\u0259 ya xarici valyutada cari v\u0259 ya dig\u0259r hesablar\u0131nda v\u0259sait olmad\u0131qda v\u0259 ya vergil\u0259r \u00fczr\u0259 borclar\u0131n v\u0259 faizl\u0259rin t\u0259tbiq edilmi\u015f maliyy\u0259 sanksiyalar\u0131n\u0131n \u00f6d\u0259nilm\u0259sin\u0259 kifay\u0259t etm\u0259dikd\u0259 vergi orqan\u0131n\u0131n s\u0259r\u0259ncam\u0131 nec\u0259 icra olunur?<\/p>\n<p>A) bu halda s\u0259r\u0259ncam icra olunmur<\/p>\n<p>B) bankda v\u0259 ya dig\u0259r kredit t\u0259\u015fkilat\u0131nda saxlan\u0131l\u0131r v\u0259 vergi \u00f6d\u0259yicisinin hesablar\u0131na v\u0259sait daxil olduqca icra edilir<\/p>\n<p>C) s\u0259r\u0259ncam geri qaytar\u0131l\u0131r<\/p>\n<p>D) bank t\u0259r\u0259find\u0259n kredit veril\u0259r\u0259k s\u0259r\u0259ncam icra edilir<\/p>\n<p>#655<\/p>\n<p>Vergi orqanlar\u0131n\u0131n vergil\u0259r \u00fczr\u0259 borclar\u0131n v\u0259 faizl\u0259rin, t\u0259tbiq edilmi\u015f maliyy\u0259 sanksiyalar\u0131n\u0131n d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 al\u0131nmas\u0131 haqq\u0131nda s\u0259r\u0259ncamlar\u0131 bank v\u0259 dig\u0259r kredit t\u0259\u015fkilat\u0131 t\u0259r\u0259find\u0259n hans\u0131 normativ-h\u00fcquqi s\u0259n\u0259d\u0259 uy\u011fun olaraq icra edilir?<\/p>\n<p>A) Vergi M\u0259c\u0259ll\u0259sin\u0259<\/p>\n<p>B) \u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259sin\u0259<\/p>\n<p>C) M\u00fclki M\u0259c\u0259ll\u0259d\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f \u00f6d\u0259ni\u015fl\u0259rin n\u00f6vb\u0259liliyi ard\u0131c\u0131ll\u0131\u011f\u0131na uy\u011fun olaraq<\/p>\n<p>D) \u018fm\u0259k M\u0259c\u0259ll\u0259sin\u0259<\/p>\n<p>#656<\/p>\n<p>Hans\u0131 halda bank v\u0259 ya dig\u0259r kredit t\u0259\u015fkilat\u0131 vergi \u00f6d\u0259yicinin valyuta hesab\u0131ndak\u0131 v\u0259saiti dondurur v\u0259 d\u0259rhal bu bar\u0259d\u0259 vergi \u00f6d\u0259yicisin\u0259 m\u0259lumat g\u00f6nd\u0259rir?<\/p>\n<p>A) vergi orqanlar\u0131n\u0131n vergil\u0259r \u00fczr\u0259 borclar\u0131n v\u0259 faizl\u0259rin, t\u0259tbiq edilmi\u015f maliyy\u0259 sanksiyalar\u0131n\u0131n d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 al\u0131nmas\u0131 haqq\u0131nda s\u0259r\u0259ncam\u0131 vergi \u00f6d\u0259yicisinin valyutada olan bank hesab\u0131na y\u00f6n\u0259ldildikd\u0259<\/p>\n<p>B) vergi orqanlar\u0131n\u0131n yaln\u0131z vergil\u0259r \u00fczr\u0259 borclar\u0131n d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 al\u0131nmas\u0131 haqq\u0131nda s\u0259r\u0259ncam\u0131 vergi \u00f6d\u0259yicisinin valyutada olan bank hesab\u0131na y\u00f6n\u0259ldildikd\u0259<\/p>\n<p>C) yaln\u0131z vergi orqanlar\u0131n\u0131n faizl\u0259rin v\u0259 t\u0259tbiq edilmi\u015f maliyy\u0259 sanksiyalar\u0131n\u0131n d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 al\u0131nmas\u0131 haqq\u0131nda s\u0259r\u0259ncam\u0131 vergi \u00f6d\u0259yicisinin valyutada olan bank hesab\u0131na y\u00f6n\u0259ldildikd\u0259<\/p>\n<p>D) vergi orqanlar\u0131n\u0131n vergil\u0259r \u00fczr\u0259 borclar\u0131n v\u0259 faizl\u0259rin, t\u0259tbiq edilmi\u015f maliyy\u0259 sanksiyalar\u0131n\u0131n d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 al\u0131nmas\u0131 haqq\u0131nda s\u0259r\u0259ncam\u0131 vergi \u00f6d\u0259yicisinin hesabla\u015fma hesab\u0131na y\u00f6n\u0259ldildikd\u0259<\/p>\n<p>#657<\/p>\n<p>Vergi orqanlar\u0131n\u0131n vergil\u0259r \u00fczr\u0259 borclar\u0131n v\u0259 faizl\u0259rin, t\u0259tbiq edilmi\u015f maliyy\u0259 sanksiyalar\u0131n\u0131n d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 al\u0131nmas\u0131 haqq\u0131nda s\u0259r\u0259ncam\u0131 vergi \u00f6d\u0259yicisinin valyutada olan bank hesab\u0131na y\u00f6n\u0259ldildikd\u0259, vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n hans\u0131 \u0259m\u0259liyyat apar\u0131ld\u0131qdan sonra bank v\u0259 ya dig\u0259r kredit t\u0259\u015fkilat\u0131 vergi orqan\u0131n\u0131n s\u0259r\u0259ncam\u0131n\u0131 icra edir?<\/p>\n<p>A) hesabatlar\u0131n d\u00fcr\u00fcstl\u0259\u015fdirilm\u0259si<\/p>\n<p>B) konvertasiya \u0259m\u0259liyyat\u0131<\/p>\n<p>C) b\u0259yannam\u0259l\u0259rin t\u0259qdim edilm\u0259si<\/p>\n<p>D) he\u00e7 bir \u0259m\u0259liyyat t\u0259l\u0259b olunmur<\/p>\n<p>#658<\/p>\n<p>Bank v\u0259 ya dig\u0259r kredit t\u0259\u015fkilat\u0131 vergi \u00f6d\u0259yicinin valyuta hesab\u0131ndak\u0131 v\u0259saiti dondurark\u0259n hans\u0131 m\u00fcdd\u0259t \u0259rzind\u0259 bu bar\u0259d\u0259 vergi \u00f6d\u0259yicisin\u0259 m\u0259lumat g\u00f6nd\u0259rir?<\/p>\n<p>A) 2 g\u00fcn<\/p>\n<p>B) d\u0259rhal<\/p>\n<p>C) 3 g\u00fcn<\/p>\n<p>D) 5 g\u00fcn<\/p>\n<p>#659<\/p>\n<p>Bank v\u0259 ya dig\u0259r kredit t\u0259\u015fkilat\u0131 vergi \u00f6d\u0259yicinin valyuta hesab\u0131ndak\u0131 v\u0259saiti dondurduqdan sonra d\u0259rhal bu bar\u0259d\u0259 vergi \u00f6d\u0259yicisin\u0259 n\u0259 g\u00f6nd\u0259rir?<\/p>\n<p>A) \u00fczl\u0259\u015fm\u0259 akt\u0131<\/p>\n<p>B) m\u0259lumat<\/p>\n<p>C) x\u0259b\u0259rdarl\u0131q<\/p>\n<p>D) he\u00e7 n\u0259 g\u00f6nd\u0259rmir<\/p>\n<p>659-1<\/p>\n<p>Vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n onun bank hesab\u0131nda xarici valyutada olan pul v\u0259saiti hesaba vergi orqan\u0131n\u0131n s\u0259r\u0259ncam\u0131 daxil oldu\u011fu g\u00fcnd\u0259n ne\u00e7\u0259 bank g\u00fcn\u00fc \u0259rzind\u0259 konvertasiya edilm\u0259dikd\u0259, bank t\u0259r\u0259find\u0259n xarici valyutada olan dondurulmu\u015f pul v\u0259saiti konvertasiya edilm\u0259kl\u0259 s\u0259r\u0259ncam icra edilir.<\/p>\n<ol>\n<li>1 bank g\u00fcn\u00fc<\/li>\n<li>3 bank g\u00fcn\u00fc<\/li>\n<li>5 bank g\u00fcn\u00fc<\/li>\n<li>10 bank g\u00fcn\u00fc<\/li>\n<\/ol>\n<p>659-2<\/p>\n<p>Vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n onun bank hesab\u0131nda xarici valyutada olan pul v\u0259saiti hesaba vergi orqan\u0131n\u0131n s\u0259r\u0259ncam\u0131 daxil oldu\u011fu g\u00fcnd\u0259n 10 bank g\u00fcn\u00fc \u0259rzind\u0259 konvertasiya edilm\u0259dikd\u0259, bank t\u0259r\u0259find\u0259n hans\u0131 m\u00fcdd\u0259t \u0259rzind\u0259 xarici valyutada olan dondurulmu\u015f pul v\u0259saiti konvertasiya edilm\u0259kl\u0259 s\u0259r\u0259ncam icra edilir<\/p>\n<ol>\n<li>N\u00f6vb\u0259ti bank g\u00fcn\u00fc<\/li>\n<li>N\u00f6vb\u0259ti i\u015f g\u00fcn\u00fc<\/li>\n<li>N\u00f6vb\u0259ti 3 bank g\u00fcn\u00fc<\/li>\n<li>N\u00f6vb\u0259ti 3 i\u015f g\u00fcn\u00fc<\/li>\n<\/ol>\n<p>#660<\/p>\n<p>Vergi orqan\u0131n\u0131n vergil\u0259r \u00fczr\u0259 borclar\u0131n v\u0259 faizl\u0259rin d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 al\u0131nmas\u0131 haqq\u0131nda s\u0259r\u0259ncam\u0131 bir ne\u00e7\u0259 bank v\u0259 ya kredit t\u0259\u015fkilat\u0131na verildikd\u0259 v\u0259 bu zaman vergil\u0259r \u00fczr\u0259 borclar v\u0259 faizl\u0259r vergi \u00f6d\u0259yicisinin h\u0259r hans\u0131 milli v\u0259 ya xarici valyutada cari v\u0259 ya dig\u0259r hesablar\u0131ndan d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 al\u0131nd\u0131qda, vergi orqan\u0131 hans\u0131 t\u0259dbiri g\u00f6r\u00fcr?<\/p>\n<p>A) he\u00e7 bir t\u0259dbir g\u00f6r\u00fclm\u00fcr<\/p>\n<p>B) dig\u0259r banklara v\u0259 ya kredit t\u0259\u015fkilatlar\u0131na veril\u0259n s\u0259r\u0259ncamlar\u0131n d\u0259rhal geri qaytar\u0131lmas\u0131n\u0131 t\u0259min edir<\/p>\n<p>C) dig\u0259r banklara v\u0259 ya kredit t\u0259\u015fkilatlar\u0131na veril\u0259n s\u0259r\u0259ncamlar\u0131n m\u0259rh\u0259l\u0259-m\u0259rh\u0259l\u0259 geri qaytar\u0131lmas\u0131n\u0131 t\u0259min edir<\/p>\n<p>D) dig\u0259r banklara v\u0259 ya kredit t\u0259\u015fkilatlar\u0131na veril\u0259n s\u0259r\u0259ncamlar\u0131n orada saxlan\u0131lmas\u0131n\u0131 t\u0259min<\/p>\n<p>661<\/p>\n<p>Vergi orqan\u0131n\u0131n s\u0259r\u0259ncam\u0131 geri qaytar\u0131lana q\u0259d\u0259r kredit t\u0259\u015fkilatlar\u0131 v\u0259 ya bank \u0259m\u0259liyyatlar\u0131 aparan \u015f\u0259xsl\u0259r vergil\u0259r \u00fczr\u0259 borclar\u0131n, faizl\u0259rin v\u0259 maliyy\u0259sanksiyalar\u0131n\u0131n d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 al\u0131nmas\u0131n\u0131 (\u00f6d\u0259nilm\u0259sini) t\u0259sdiq ed\u0259n s\u0259n\u0259d \u0259sas\u0131nda al\u0131nm\u0131\u015f (\u00f6d\u0259nilmi\u015f) h\u0259min m\u0259bl\u0259\u011f h\u0259cmind\u0259 vergi \u00f6d\u0259yicisinin v\u0259saitini hesabda dondurmaqla, bel\u0259 v\u0259saitl\u0259r \u00fczr\u0259 s\u0259r\u0259ncam\u0131 nec\u0259 icra edir?<\/p>\n<ol>\n<li>S\u0259r\u0259ncam\u0131n icras\u0131n\u0131 dayand\u0131r\u0131r<\/li>\n<li>\u00d6d\u0259ni\u015fd\u0259n as\u0131l\u0131 olmayaraq s\u0259r\u0259ncam icra olunur<\/li>\n<li>Vergi orqan\u0131 s\u0259r\u0259ncam\u0131 qaytarm\u0131r<\/li>\n<li>Bank s\u0259r\u0259ncam\u0131 oz\u00fc geri qaytar\u0131r<\/li>\n<\/ol>\n<p>#662<\/p>\n<p>Qeyri-qanuni \u0259ld\u0259 edil\u0259n g\u0259lir n\u0259 vaxt vergiy\u0259 c\u0259lb edilmir?<\/p>\n<p>A) g\u0259lir m\u00fcsadir\u0259 edilirs\u0259<\/p>\n<p>B) g\u0259lir m\u00fcsadir\u0259 edilmirs\u0259<\/p>\n<p>C) he\u00e7 vaxt vergiy\u0259 c\u0259lb olunmur<\/p>\n<p>D) m\u00fcst\u0259sna hallarda vergiy\u0259 c\u0259lb olunur<\/p>\n<p>#663<\/p>\n<p>A\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259n hans\u0131 hallarda vergi orqan\u0131n\u0131n vergini \u0259laq\u0259li m\u0259lumata \u0259sas\u0259n hesablamaq h\u00fcququ vard\u0131r?<\/p>\n<p>A) m\u00fchasibat u\u00e7otu apar\u0131lmad\u0131qda<\/p>\n<p>B) he\u00e7 vaxt<\/p>\n<p>C) ist\u0259nil\u0259n halda<\/p>\n<p>D) vergi \u00f6d\u0259yicisinin xahi\u015fi olduqda<\/p>\n<p>#664<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131 hans\u0131 hallarda vergi orqan\u0131n\u0131n \u00f6d\u0259nilm\u0259li olan verginin m\u0259bl\u0259\u011fini \u0259laq\u0259li m\u0259lumatlardan istifad\u0259 etm\u0259kl\u0259 hesablamaq h\u00fcququ vard\u0131r?<\/p>\n<p>1. vergi \u00f6d\u0259yicisinin ya\u015fay\u0131\u015f binas\u0131na [sah\u0259sin\u0259] daxil olma\u011fa icaz\u0259 verilm\u0259dikd\u0259<\/p>\n<p>2. \u0259razi v\u0259 ya binalara (ya\u015fay\u0131\u015f binas\u0131 (sah\u0259si) istisna olmaqla) daxil olma\u011fa icaz\u0259 verilm\u0259dikd\u0259<\/p>\n<p>3. s\u0259yyar vergi yoxlamas\u0131n\u0131n apar\u0131lmas\u0131 zaman\u0131 s\u0259n\u0259dl\u0259r t\u0259qdim edilm\u0259dikd\u0259<\/p>\n<p>4. he\u00e7 bir halda vergi orqan\u0131n\u0131n \u00f6d\u0259nilm\u0259li olan verginin m\u0259bl\u0259\u011fini \u0259laq\u0259li m\u0259lumatlardan istifad\u0259 etm\u0259kl\u0259 hesablamaq h\u00fcququ yoxdur<\/p>\n<p>5. vergi \u00f6d\u0259yicisi m\u00fchasibat u\u00e7otunu m\u00fc\u0259yy\u0259n edilmi\u015f qaydada aparmad\u0131qda<\/p>\n<p>A) 1, 3, 4 B) 2, 3, 5 C) 1, 4, 5 D) 3, 4, 5<\/p>\n<p>#665<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131 hans\u0131 hallarda vergi orqan\u0131n\u0131n \u00f6d\u0259nilm\u0259li olan verginin m\u0259bl\u0259\u011fini \u0259laq\u0259li m\u0259lumat \u0259sas\u0131nda hesablamaq h\u00fcququ vard\u0131r?<\/p>\n<p>1. vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n m\u00fchasibat u\u00e7otu apar\u0131lmad\u0131qda v\u0259 ya m\u00fchasibat u\u00e7otu m\u00fc\u0259yy\u0259n edilmi\u015f qaydada apar\u0131lmad\u0131qda<\/p>\n<p>2. m\u00fchasibat v\u0259 hesabat s\u0259n\u0259dl\u0259ri m\u0259hv olunduqda [itirildikd\u0259]<\/p>\n<p>3. s\u0259yyar vergi yoxlamas\u0131n\u0131n apar\u0131lmas\u0131 zaman\u0131 s\u0259n\u0259dl\u0259r m\u00fc\u0259yy\u0259n edilmi\u015f qaydada v\u0259 m\u00fcdd\u0259td\u0259 t\u0259qdim edildikd\u0259<\/p>\n<p>4.vergitutma obyektinin m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si h\u0259r hans\u0131 ba\u015fqa s\u0259b\u0259bl\u0259rd\u0259n m\u00fcmk\u00fcn olmad\u0131qda<\/p>\n<p>5. vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n m\u00fchasibat u\u00e7otu m\u00fc\u0259yy\u0259n edilmi\u015f qaydalara uy\u011fun apar\u0131ld\u0131qda<\/p>\n<p>A) 1, 3, 4 B) 2, 3, 5 C) 1, 2, 4 D) 3, 4, 5<\/p>\n<p>#666<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131 hans\u0131 m\u0259lumatlar \u0259laq\u0259li m\u0259lumatlara aid edilir?<\/p>\n<p>1. vergi orqan\u0131n\u0131n \u0259ld\u0259 etdiyi m\u0259nb\u0259yi b\u0259lli olan h\u0259r hans\u0131 m\u0259lumatlar<\/p>\n<p>2. vergi \u00f6d\u0259yicisinin idxal-ixrac \u0259m\u0259liyyatlar\u0131 bar\u0259d\u0259 m\u0259nb\u0259yi b\u0259lli olmayan m\u0259lumatlar<\/p>\n<p>3. vergi \u00f6d\u0259yicisinin bank hesablar\u0131ndak\u0131 v\u0259saitl\u0259r, o c\u00fcml\u0259d\u0259n bank hesablar\u0131ndak\u0131 v\u0259saitl\u0259rin h\u0259r\u0259k\u0259ti bar\u0259d\u0259 al\u0131nan r\u0259smi m\u0259lumatlar<\/p>\n<p>4. vergi \u00f6d\u0259yicisinin g\u0259lirl\u0259ri, o c\u00fcml\u0259d\u0259n sat\u0131\u015fdank\u0259nar g\u0259lirl\u0259ri bar\u0259d\u0259 r\u0259smi m\u0259lumatlar<\/p>\n<p>5. vergi orqan\u0131n\u0131n \u0259ld\u0259 etdiyi m\u0259nb\u0259yi b\u0259lli olmayan h\u0259r hans\u0131 m\u0259lumatlar<\/p>\n<p>A) 1, 3, 4 B) 2, 3, 5 C) 2, 3, 4 D) 3, 4, 5<\/p>\n<p>#667<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131 m\u0259lumatlardan hans\u0131 \u0259laq\u0259li m\u0259lumatlar hesab edilir<\/p>\n<p>1. vergi \u00f6d\u0259yicisinin m\u00fclkiyy\u0259tind\u0259 v\u0259 istifad\u0259sind\u0259 olan maddi v\u0259 qeyri-maddi \u0259mlak bar\u0259d\u0259 r\u0259smi m\u0259lumatlar<\/p>\n<p>2. vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n vergi orqan\u0131na \u0259vv\u0259lki hesabat d\u00f6vrl\u0259ri \u00fc\u00e7\u00fcn t\u0259qdim edilmi\u015f vergi b\u0259yannam\u0259l\u0259ri<\/p>\n<p>3. vergi orqan\u0131n\u0131n \u0259ld\u0259 etdiyi m\u0259nb\u0259yi b\u0259lli olmayan h\u0259r hans\u0131 dig\u0259r m\u0259lumatlar<\/p>\n<p>4. vergi \u00f6d\u0259yicisind\u0259 apar\u0131lm\u0131\u015f xronometraj m\u00fc\u015fahid\u0259l\u0259rin n\u0259tic\u0259l\u0259ri<\/p>\n<p>5. vergi \u00f6d\u0259yicisinin idxal-ixrac \u0259m\u0259liyyatlar\u0131 bar\u0259d\u0259 r\u0259smi m\u0259lumatlar\u0131<\/p>\n<p>A) 1, 3, 4, B) 1, 2, 4, 5 C) 2, 3, 4, 5 D) 3, 4, 5<\/p>\n<p>#668<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 \u0259laq\u0259li m\u0259lumatlar hesab olunmur?<\/p>\n<p>A) xronometraj m\u00fc\u015fahid\u0259l\u0259rin n\u0259tic\u0259l\u0259ri<\/p>\n<p>B) idxal-ixrac \u0259m\u0259liyyatlar\u0131 bar\u0259d\u0259 r\u0259smi m\u0259lumatlar<\/p>\n<p>C) m\u0259nb\u0259yi b\u0259lli olmayan m\u0259lumatlar<\/p>\n<p>D) bank hesablar\u0131ndak\u0131 v\u0259saitl\u0259rin h\u0259r\u0259k\u0259ti bar\u0259d\u0259 m\u0259lumatlar<\/p>\n<p>#669<\/p>\n<p>\u018flaq\u0259li m\u0259lumata \u0259sas\u0259n vergi hesablamaq \u00fc\u00e7\u00fcn analoji vergi \u00f6d\u0259yicisinin se\u00e7ilm\u0259sind\u0259 istifad\u0259 olunan meyarlar hans\u0131lard\u0131r?<\/p>\n<p>1. eyni x\u00fcsusiyy\u0259tli v\u0259 ya eyni cinsli mallar\u0131n istehsal\u0131<\/p>\n<p>2. nizamnam\u0259 kapital\u0131n\u0131n eyni olmas\u0131<\/p>\n<p>3. eyni x\u00fcsusiyy\u0259tli v\u0259 ya eyni cinsli mallar\u0131n t\u0259qdim edilm\u0259si, i\u015fl\u0259rin g\u00f6r\u00fclm\u0259si v\u0259 xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259si<\/p>\n<p>4. f\u0259aliyy\u0259t g\u00f6st\u0259ril\u0259n \u0259razi<\/p>\n<p>5. i\u015f\u00e7il\u0259rin say\u0131n\u0131n eyni olmas\u0131<\/p>\n<p>A) 1, 2, 5 B) 2, 3, 4 C) 1, 3, 4 D) 1, 4, 5<\/p>\n<p>#670<\/p>\n<p>Vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n \u00f6d\u0259nilm\u0259li olan verginin \u0259laq\u0259li m\u0259lumatlara \u0259sas\u0259n m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si \u00fc\u00e7\u00fcn a\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259n hans\u0131 meyarlar n\u0259z\u0259r\u0259 al\u0131nmaqla vergi \u00f6d\u0259yicisinin f\u0259aliyy\u0259tin\u0259 analoji f\u0259aliyy\u0259tl\u0259 m\u0259\u015f\u011ful olan vergi \u00f6d\u0259yicisinin vergi orqan\u0131nda olan m\u0259lumatlar\u0131ndan istifad\u0259 edilir?<\/p>\n<p>1. qeyri-maddi aktivl\u0259rinin eyni olmas\u0131<\/p>\n<p>2. eyni x\u00fcsusiyy\u0259tli v\u0259 ya eyni cinsli mallar\u0131n istehsal\u0131<\/p>\n<p>3. eyni x\u00fcsusiyy\u0259tli v\u0259 ya eyni cinsli mallar\u0131n t\u0259qdim edilm\u0259si, i\u015fl\u0259rin g\u00f6r\u00fclm\u0259si v\u0259 xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259si<\/p>\n<p>4. nizamnam\u0259 kapital\u0131n\u0131n eyni olmas\u0131<\/p>\n<p>5. f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n \u0259razi<\/p>\n<p>A) 1, 3, 4 B) 2, 3, 5 C) 2, 3, 4 D) 3, 4, 5<\/p>\n<p>#671<\/p>\n<p>Vergil\u0259r \u0259laq\u0259li m\u0259lumatlar v\u0259 analoji vergi \u00f6d\u0259yicisi bar\u0259d\u0259 m\u0259lumatlar \u0259sas\u0131nda hesabland\u0131qda, verginin m\u0259bl\u0259\u011fi nec\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fdirilir?<\/p>\n<p>A) vergi \u00f6d\u0259yicisinin h\u0259min hesabat d\u00f6vr\u00fcnd\u0259 m\u0259nf\u0259\u0259tind\u0259 verginin x\u00fcsusi \u00e7\u0259kisini g\u00f6st\u0259r\u0259n \u0259msala vurmaqla m\u00fc\u0259yy\u0259nl\u0259\u015fdirilir<\/p>\n<p>B) vergi \u00f6d\u0259yicisinin m\u00fcvafiq olaraq g\u0259lirinin, yaxud g\u0259lird\u0259n \u00e7\u0131x\u0131lan x\u0259rcl\u0259rinin m\u0259bl\u0259\u011fini analoji f\u0259aliyy\u0259tl\u0259 m\u0259\u015f\u011ful olan vergi \u00f6d\u0259yicisinin h\u0259min hesabat d\u00f6vr\u00fcnd\u0259 g\u0259lirind\u0259, yaxud g\u0259lird\u0259n \u00e7\u0131x\u0131lan x\u0259rcl\u0259rind\u0259 verginin x\u00fcsusi \u00e7\u0259kisini g\u00f6st\u0259r\u0259n \u0259msala vurmaqla m\u00fc\u0259yy\u0259nl\u0259\u015fdirilir<\/p>\n<p>C) vergi \u00f6d\u0259yicisinin m\u00fcvafiq olaraq g\u0259lirinin, yaxud g\u0259lird\u0259n \u00e7\u0131x\u0131lan x\u0259rcl\u0259rinin m\u0259bl\u0259\u011fini analoji f\u0259aliyy\u0259tl\u0259 m\u0259\u015f\u011ful olan vergi \u00f6d\u0259yicisinin h\u0259min hesabat d\u00f6vr\u00fcnd\u0259 g\u0259lirind\u0259, yaxud g\u0259lird\u0259n \u00e7\u0131x\u0131lan x\u0259rcl\u0259rind\u0259 verginin x\u00fcsusi \u00e7\u0259kisini g\u00f6st\u0259r\u0259n \u0259msala b\u00f6lm\u0259kl\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fdirilir<\/p>\n<p>D) vergi \u00f6d\u0259yicisinin m\u00fcvafiq olaraq g\u0259lirinin, yaxud g\u0259lird\u0259n \u00e7\u0131x\u0131lan x\u0259rcl\u0259rinin m\u0259bl\u0259\u011fini analoji f\u0259aliyy\u0259tl\u0259 m\u0259\u015f\u011ful olan vergi \u00f6d\u0259yicisinin h\u0259min hesabat d\u00f6vr\u00fcnd\u0259 g\u0259lirind\u0259, yaxud g\u0259lird\u0259n \u00e7\u0131x\u0131lan x\u0259rcl\u0259rind\u0259 verginin x\u00fcsusi \u00e7\u0259kisini g\u00f6st\u0259r\u0259n \u0259msala \u0259lav\u0259 etm\u0259kl\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fdirilir<\/p>\n<p>#672<\/p>\n<p>Vergi \u00f6d\u0259yicisi bar\u0259d\u0259 \u0259laq\u0259li m\u0259lumatlar\u0131 \u0259ld\u0259 etm\u0259k m\u00fcmk\u00fcn olmad\u0131qda, vergil\u0259r hans\u0131 m\u0259lumatlar \u0259sas\u0131nda hesablan\u0131r?<\/p>\n<p>A) statistika orqanlar\u0131n\u0131n m\u0259lumatlar\u0131 \u0259sas\u0131nda<\/p>\n<p>B) k\u00fctl\u0259vi informasiya vasit\u0259l\u0259rind\u0259 veril\u0259n m\u0259lumatlar \u0259sas\u0131nda<\/p>\n<p>C) analoji f\u0259aliyy\u0259tl\u0259 m\u0259\u015f\u011ful olan vergi \u00f6d\u0259yicil\u0259rinin u\u00e7ot v\u0259 hesabat m\u0259lumatlar\u0131 \u0259sas\u0131nda<\/p>\n<p>D) maliyy\u0259 orqanlar\u0131n\u0131n m\u0259lumatlar\u0131 \u0259sas\u0131nda<\/p>\n<p>#673<\/p>\n<p>Muzdla i\u015fl\u0259y\u0259n fiziki \u015f\u0259xsl\u0259rin g\u0259lir vergisini \u0259laq\u0259li m\u0259lumata \u0259sas\u0259n hesablamaq m\u00fcmk\u00fcn olmad\u0131qda v\u0259 ya fiziki \u015f\u0259xsl\u0259rin i\u015fl\u0259m\u0259si r\u0259smil\u0259\u015fdirilm\u0259dikd\u0259, g\u0259lir vergisi nec\u0259 hesablan\u0131r?<\/p>\n<p>A) g\u0259lir vergisi hesablanm\u0131r<\/p>\n<p>B) vergi \u00f6d\u0259yicisinin m\u0259lumat\u0131 \u0259sas\u0131nda<\/p>\n<p>C) \u00f6t\u0259n ilin \u00f6lk\u0259 \u00fczr\u0259 orta ayl\u0131q \u0259m\u0259k haqq\u0131 \u0259sas\u0131nda<\/p>\n<p>D) \u00f6lk\u0259 \u00fczr\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f minimum \u0259m\u0259k haqq\u0131 \u0259sas\u0131nda<\/p>\n<p>#674<\/p>\n<p>Verginin hesablanmas\u0131 \u00fc\u00e7\u00fcn vergi \u00f6d\u0259yicisi bar\u0259d\u0259 vergi orqan\u0131nda bir ne\u00e7\u0259 \u0259laq\u0259li m\u0259lumat olduqda, vergi hans\u0131 m\u0259lumata \u0259sas\u0259n hesablan\u0131r?<\/p>\n<p>A) optimal m\u0259bl\u0259\u011fd\u0259 verginin hesablanmas\u0131na \u0259sas ver\u0259n \u0259laq\u0259li m\u0259lumata \u0259sas\u0259n<\/p>\n<p>B) \u0259n yuxar\u0131 m\u0259bl\u0259\u011fd\u0259 verginin hesablanmas\u0131na \u0259sas ver\u0259n \u0259laq\u0259li m\u0259lumata \u0259sas\u0259n<\/p>\n<p>C) orta m\u0259bl\u0259\u011fd\u0259 verginin hesablanmas\u0131na \u0259sas ver\u0259n \u0259laq\u0259li m\u0259lumata \u0259sas\u0259n<\/p>\n<p>D) \u0259n a\u015fa\u011f\u0131 m\u0259bl\u0259\u011fd\u0259 verginin hesablanmas\u0131na \u0259sas ver\u0259n \u0259laq\u0259li m\u0259lumata \u0259sas\u0259n<\/p>\n<p>#675<\/p>\n<p>\u018flaq\u0259li m\u0259lumata \u0259sas\u0259n vergi hesablanark\u0259n, vergi \u00f6d\u0259yicisinin hans\u0131 art\u0131q \u00f6d\u0259m\u0259l\u0259ri n\u0259z\u0259r\u0259 al\u0131n\u0131r?<\/p>\n<p>A) art\u0131q \u00f6d\u0259m\u0259l\u0259r n\u0259z\u0259r\u0259 al\u0131nm\u0131r<\/p>\n<p>B) yaln\u0131z art\u0131q \u00f6d\u0259nilmi\u015f faizl\u0259ri v\u0259 maliyy\u0259 sanksiyalar\u0131<\/p>\n<p>C) yaln\u0131z art\u0131q \u00f6d\u0259nilmi\u015f vergil\u0259ri v\u0259 maliyy\u0259 sanksiyalar\u0131<\/p>\n<p>D) art\u0131q \u00f6d\u0259nilmi\u015f vergil\u0259ri, faizl\u0259ri v\u0259 maliyy\u0259 sanksiyalar\u0131<\/p>\n<p>#676<\/p>\n<p>Hans\u0131 hallarda \u0259laq\u0259li m\u0259lumata \u0259sas\u0259n vergi hesablanm\u0131r?<\/p>\n<p>A) vergi \u00f6d\u0259yicisinin xahi\u015fi olduqda<\/p>\n<p>B) vergi tutulan \u0259m\u0259liyyat\u0131n olmad\u0131\u011f\u0131 bar\u0259d\u0259 aray\u0131\u015f t\u0259qdim edildikd\u0259<\/p>\n<p>C) h\u0259mi\u015f\u0259 hesablan\u0131r<\/p>\n<p>D) he\u00e7 vaxt hesablanm\u0131r<\/p>\n<p>#677<\/p>\n<p>\u018flaq\u0259li m\u0259lumata \u0259sas\u0259n hesablanm\u0131\u015f vergil\u0259r hans\u0131 hallarda yenid\u0259n hesablan\u0131r?<\/p>\n<p>A) \u0259laq\u0259li m\u0259lumata \u0259sas\u0259n hesablanm\u0131\u015f vergil\u0259r\u0259 dair b\u0259yannam\u0259 t\u0259qdim edildikd\u0259<\/p>\n<p>B) \u0259laq\u0259li m\u0259lumata \u0259sas\u0259n hesablanm\u0131\u015f vergil\u0259r yenid\u0259n hesablanm\u0131r<\/p>\n<p>C) m\u0259nb\u0259yi m\u0259lum olmayan m\u0259lumatlar daxil olduqda<\/p>\n<p>D) vergi \u00f6d\u0259yicisinin xahi\u015fi olduqda<\/p>\n<p>#678<\/p>\n<p>Qar\u015f\u0131l\u0131ql\u0131 sur\u0259td\u0259 as\u0131l\u0131 olan \u015f\u0259xsl\u0259r aras\u0131nda h\u0259r hans\u0131 \u0259m\u0259liyyat apar\u0131ld\u0131qda, vergi orqan\u0131 m\u00fcst\u0259qil \u015f\u0259xsl\u0259r aras\u0131ndak\u0131 \u0259m\u0259liyyatlar zaman\u0131 \u0259ld\u0259 edil\u0259 bil\u0259n vergi tutulan g\u0259liri m\u00fc\u0259yy\u0259nl\u0259\u015fdirm\u0259k \u00fc\u00e7\u00fcn g\u0259lirl\u0259r\u0259 v\u0259 ya x\u0259rcl\u0259r\u0259 m\u00fcnasib\u0259td\u0259 hans\u0131 t\u0259dbiri g\u00f6r\u0259 bil\u0259r?<\/p>\n<p>A) yaln\u0131z x\u0259rcl\u0259ri h\u0259min \u015f\u0259xsl\u0259r aras\u0131nda b\u00f6l\u0259 bil\u0259r<\/p>\n<p>B) yaln\u0131z g\u0259lirl\u0259ri h\u0259min \u015f\u0259xsl\u0259r aras\u0131nda b\u00f6l\u0259 bil\u0259r<\/p>\n<p>C) x\u0259rcl\u0259ri iki d\u0259f\u0259 art\u0131ra bil\u0259r<\/p>\n<p>D) g\u0259lirl\u0259ri v\u0259 ya x\u0259rcl\u0259ri h\u0259min \u015f\u0259xsl\u0259r aras\u0131nda b\u00f6l\u0259 bil\u0259r<\/p>\n<p>#679<\/p>\n<p>\u015e\u0259xs f\u0259rdi istehlak\u0131na, o c\u00fcml\u0259d\u0259n \u0259mlak al\u0131nmas\u0131na \u00e7\u0259kil\u0259n x\u0259rcl\u0259rin \u00f6d\u0259nilm\u0259si \u00fc\u00e7\u00fcn kifay\u0259t olmayan m\u0259bl\u0259\u011fd\u0259 g\u0259lir \u0259ld\u0259 etdiyini bildirirs\u0259, vergi orqan\u0131 g\u0259liri v\u0259 vergil\u0259ri nec\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fdirir?<\/p>\n<p>A) h\u0259min \u015f\u0259xsin \u0259vv\u0259lki d\u00f6vrl\u0259rd\u0259ki g\u0259lirl\u0259rini, habel\u0259 kredit v\u0259 borclar\u0131n\u0131 n\u0259z\u0259r\u0259 almaqla \u00e7\u0259kdiyi x\u0259rcl\u0259r\u0259 \u0259sas\u0259n<\/p>\n<p>B) h\u0259min \u015f\u0259xsin \u0259vv\u0259lki d\u00f6vrl\u0259rd\u0259ki vergi y\u00fck\u00fcn\u00fc n\u0259z\u0259r\u0259 almaqla<\/p>\n<p>C) yaln\u0131z h\u0259min \u015f\u0259xsin \u0259vv\u0259lki d\u00f6vrl\u0259rd\u0259ki g\u0259lirl\u0259rini n\u0259z\u0259r\u0259 almaqla \u00e7\u0259kdiyi x\u0259rcl\u0259r\u0259 \u0259sas\u0259n<\/p>\n<p>D) h\u0259min \u015f\u0259xsin \u0259vv\u0259lki d\u00f6vrl\u0259rd\u0259ki m\u0259nf\u0259\u0259tin\u0259 \u0259sas\u0259n<\/p>\n<p>#680<\/p>\n<p>Verginin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn barter \u0259m\u0259liyyatlar\u0131 mallar\u0131n [i\u015fl\u0259rin, xidm\u0259tl\u0259rin] bazar qiym\u0259tl\u0259ri il\u0259 sat\u0131\u015f\u0131 kimi qiym\u0259tl\u0259ndirildikd\u0259, m\u00fcvafiq \u0259m\u0259liyyatlar nec\u0259 r\u0259smil\u0259\u015fdirilm\u0259lidir?<\/p>\n<p>A) yaz\u0131l\u0131 raz\u0131la\u015fma il\u0259<\/p>\n<p>B) r\u0259smil\u0259\u015fdirilm\u0259 t\u0259l\u0259b olunmur<\/p>\n<p>C) vergi hesab-fakturalar\u0131 il\u0259<\/p>\n<p>D) m\u00fcvafiq mal nomenklaturas\u0131 il\u0259<\/p>\n<p>#681<\/p>\n<p>Hans\u0131 halda vergi orqan\u0131 vergitutma obyektl\u0259rini bazar qiym\u0259tl\u0259ri n\u0259z\u0259r\u0259 al\u0131nmaqla d\u0259qiql\u0259\u015fdirir, verginin m\u0259bl\u0259\u011fini yenid\u0259n hesablay\u0131r v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n vergi qanunvericiliyinin pozulmas\u0131na g\u00f6r\u0259 n\u0259z\u0259rd\u0259 tutulan sanksiyalar\u0131 t\u0259tbiq edir?<\/p>\n<p>A) barter \u0259m\u0259liyyat\u0131n\u0131n vergi hesab fakturas\u0131nda m\u0259bl\u0259\u011fi g\u00f6st\u0259rilm\u0259mi\u015fdirs\u0259<\/p>\n<p>B) barter \u0259m\u0259liyyat\u0131n\u0131n vergi hesab fakturas\u0131nda g\u00f6st\u0259ril\u0259n m\u0259bl\u0259\u011fi azald\u0131lm\u0131\u015fd\u0131rsa<\/p>\n<p>C) barter \u0259m\u0259liyyat\u0131n\u0131n vergi hesab fakturas\u0131nda g\u00f6st\u0259ril\u0259n m\u0259bl\u0259\u011fi art\u0131r\u0131lm\u0131\u015fd\u0131rsa<\/p>\n<p>D) barter \u0259m\u0259liyyat\u0131 vergi hesab fakturas\u0131 il\u0259 r\u0259smil\u0259\u015fdirilm\u0259mi\u015fdirs\u0259<\/p>\n<p>681-1<\/p>\n<p>Vergi orqan\u0131 t\u0259r\u0259find\u0259n ke\u00e7iril\u0259n vergi n\u0259zar\u0259ti zaman\u0131 vergi \u00f6d\u0259yicisinin u\u00e7ot m\u0259lumatlar\u0131nda g\u00f6st\u0259ril\u0259n mallar\u0131n faktiki olaraq onun sahibliyind\u0259 olmad\u0131\u011f\u0131 a\u015fkar edildikd\u0259 vergil\u0259r hans\u0131 hesabat d\u00f6vr\u00fc \u00fczr\u0259 hesablan\u0131r<\/p>\n<ol>\n<li>Sonuncu hesabat d\u00f6vr\u00fc \u00fczr\u0259<\/li>\n<li>H\u0259min hallar\u0131n aid edildiyi hesabat d\u00f6vr\u00fc \u00fczr\u0259<\/li>\n<li>H\u0259min hallar\u0131n a\u015fkar edildiyi hesabat d\u00f6vr\u00fc \u00fczr\u0259<\/li>\n<li>S\u0259yyar vergi yoxlamas\u0131 zaman\u0131 is\u0259 yoxlama il\u0259 \u0259hat\u0259 edil\u0259n ilk hesabat d\u00f6vr\u00fc \u00fczr\u0259<\/li>\n<\/ol>\n<p>681-2<\/p>\n<p>Vergi orqan\u0131 t\u0259r\u0259find\u0259n ke\u00e7iril\u0259n s\u0259yyar vergi yoxlamas\u0131 zaman\u0131 vergi \u00f6d\u0259yicisinin u\u00e7ot m\u0259lumatlar\u0131nda g\u00f6st\u0259ril\u0259n mallar\u0131n faktiki olaraq onun sahibliyind\u0259 olmad\u0131\u011f\u0131 a\u015fkar edildikd\u0259 vergil\u0259r hans\u0131 hesabat d\u00f6vr\u00fc \u00fczr\u0259 hesablan\u0131r<\/p>\n<ol>\n<li>Sonuncu hesabat d\u00f6vr\u00fc \u00fczr\u0259<\/li>\n<li>H\u0259min hallar\u0131n aid edildiyi hesabat d\u00f6vr\u00fc \u00fczr\u0259<\/li>\n<li>H\u0259min hallar\u0131n a\u015fkar edildiyi hesabat d\u00f6vr\u00fc \u00fczr\u0259<\/li>\n<li>S\u0259yyar vergi yoxlamas\u0131 zaman\u0131 is\u0259 yoxlama il\u0259 \u0259hat\u0259 edil\u0259n sonuncu hesabat d\u00f6vr\u00fc \u00fczr\u0259<\/li>\n<\/ol>\n<p>682<\/p>\n<p>S\u0259naye, yaxud texnologiyalar parklar\u0131n\u0131n rezidenti s\u0259naye, yaxud texnologiyalar parklar\u0131nda yerl\u0259\u015f\u0259n t\u0259s\u0259rr\u00fcfat v\u0259 dig\u0259r vergitutma obyektl\u0259rini Vergi M\u0259c\u0259ll\u0259 il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f g\u00fcz\u0259\u015ft m\u00fcdd\u0259ti bit\u0259n\u0259d\u0259k t\u0259qdim etdikd\u0259:<\/p>\n<ol>\n<li>He\u00e7 bir \u015f\u0259rt qoyulmadan vergitutma obyektl\u0259rini \u0259ld\u0259 ed\u0259n yeni rezident\u0259 vergi g\u00fcz\u0259\u015ftl\u0259ri h\u0259min m\u00fcdd\u0259tin qalan hiss\u0259si \u0259rzind\u0259 verilir<\/li>\n<li>\u0259vv\u0259lki rezidentin m\u00f6vcud investisiya layih\u0259sin\u0259 uy\u011fun olaraq mal (i\u015f, xidm\u0259t) istehsal\u0131na ba\u015flama\u011f\u0131 v\u0259 ya davam etdirm\u0259yi \u00f6hd\u0259sin\u0259 g\u00f6t\u00fcr\u0259n t\u0259s\u0259rr\u00fcfat v\u0259 dig\u0259r vergitutma obyektl\u0259rini \u0259ld\u0259 ed\u0259n yeni rezident\u0259 vergi g\u00fcz\u0259\u015ftl\u0259ri h\u0259min m\u00fcdd\u0259tin qalan hiss\u0259si \u0259rzind\u0259 verilir<\/li>\n<li>\u0259vv\u0259lki rezidentin m\u00f6vcud investisiya layih\u0259sin\u0259 uy\u011fun olaraq mal (i\u015f, xidm\u0259t) istehsal\u0131na ba\u015flama\u011f\u0131 v\u0259 ya davam etdirm\u0259yi \u00f6hd\u0259sin\u0259 g\u00f6t\u00fcrm\u0259y\u0259n t\u0259s\u0259rr\u00fcfat v\u0259 dig\u0259r vergitutma obyektl\u0259rini \u0259ld\u0259 ed\u0259n yeni rezident\u0259 vergi g\u00fcz\u0259\u015ftl\u0259ri tam m\u00fcdd\u0259t \u0259rzind\u0259 verilir<\/li>\n<li>\u0259vv\u0259lki rezidentin m\u00f6vcud investisiya layih\u0259sin\u0259 uy\u011fun olaraq mal (i\u015f, xidm\u0259t) istehsal\u0131na ba\u015flama\u011f\u0131 v\u0259 ya davam etdirm\u0259yi \u00f6hd\u0259sin\u0259 g\u00f6t\u00fcrm\u0259y\u0259n t\u0259s\u0259rr\u00fcfat v\u0259 dig\u0259r vergitutma obyektl\u0259rini \u0259ld\u0259 ed\u0259n yeni rezident\u0259 vergi g\u00fcz\u0259\u015ftl\u0259ri h\u0259min m\u00fcdd\u0259tin qalan hiss\u0259si \u0259rzind\u0259 verilir<\/li>\n<\/ol>\n<p>683<\/p>\n<p>S\u0259naye, yaxud texnologiyalar parklar\u0131n\u0131n rezidenti s\u0259naye, yaxud texnologiyalar parklar\u0131nda yerl\u0259\u015f\u0259n t\u0259s\u0259rr\u00fcfat v\u0259 dig\u0259r vergitutma obyektl\u0259rini Vergi M\u0259c\u0259ll\u0259 il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f g\u00fcz\u0259\u015ft m\u00fcdd\u0259ti bit\u0259n\u0259d\u0259k t\u0259qdim etdikd\u0259:<\/p>\n<ol>\n<li>He\u00e7 bir \u015f\u0259rt qoyulmadan vergitutma obyektl\u0259rini \u0259ld\u0259 ed\u0259n yeni rezident\u0259 vergi g\u00fcz\u0259\u015ftl\u0259ri h\u0259min m\u00fcdd\u0259tin qalan hiss\u0259si \u0259rzind\u0259 verilir<\/li>\n<li>yeni investisiya layih\u0259sin\u0259 uy\u011fun olaraq dig\u0259r n\u00f6v mal (i\u015f, xidm\u0259t) istehsal\u0131n\u0131 t\u0259\u015fkil etm\u0259yi v\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi m\u0259bl\u0259\u011fd\u0259n az olmayan s\u0259rmay\u0259 qoyulu\u015funu \u00f6hd\u0259sin\u0259 g\u00f6t\u00fcr\u0259n t\u0259s\u0259rr\u00fcfat v\u0259 dig\u0259r vergitutma obyektl\u0259rini \u0259ld\u0259 ed\u0259n yeni rezident\u0259 vergi g\u00fcz\u0259\u015ftl\u0259ri Vergi M\u0259c\u0259ll\u0259 il\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f tam m\u00fcdd\u0259t \u0259rzind\u0259 verilir<\/li>\n<li>\u0259vv\u0259lki rezidentin m\u00f6vcud investisiya layih\u0259sin\u0259 uy\u011fun olaraq mal (i\u015f, xidm\u0259t) istehsal\u0131na ba\u015flama\u011f\u0131 v\u0259 ya davam etdirm\u0259yi \u00f6hd\u0259sin\u0259 g\u00f6t\u00fcrm\u0259y\u0259n t\u0259s\u0259rr\u00fcfat v\u0259 dig\u0259r vergitutma obyektl\u0259rini \u0259ld\u0259 ed\u0259n yeni rezident\u0259 vergi g\u00fcz\u0259\u015ftl\u0259ri tam m\u00fcdd\u0259t \u0259rzind\u0259 verilir<\/li>\n<li>yeni investisiya layih\u0259sin\u0259 uy\u011fun olaraq dig\u0259r n\u00f6v mal (i\u015f, xidm\u0259t) istehsal\u0131n\u0131 t\u0259\u015fkil etm\u0259yi v\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi m\u0259bl\u0259\u011fd\u0259n az olmayan s\u0259rmay\u0259 qoyulu\u015funu \u00f6hd\u0259sin\u0259 g\u00f6t\u00fcr\u0259n t\u0259s\u0259rr\u00fcfat v\u0259 dig\u0259r vergitutma obyektl\u0259rini \u0259ld\u0259 ed\u0259n yeni rezident\u0259 vergi g\u00fcz\u0259\u015ftl\u0259ri h\u0259min m\u00fcdd\u0259tin qalan hiss\u0259si \u0259rzind\u0259 verilir<\/li>\n<\/ol>\n<p>684<\/p>\n<p>S\u0259naye, yaxud texnologiyalar parklar\u0131n\u0131n rezidenti s\u0259naye, yaxud texnologiyalar parklar\u0131nda yerl\u0259\u015f\u0259n t\u0259s\u0259rr\u00fcfat v\u0259 dig\u0259r vergitutma obyektl\u0259rini Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f g\u00fcz\u0259\u015ft m\u00fcdd\u0259ti bit\u0259nd\u0259n sonra t\u0259qdim etdikd\u0259:<\/p>\n<ol>\n<li>\u0259vv\u0259lki rezidentin m\u00f6vcud investisiya layih\u0259sin\u0259 uy\u011fun olaraq mal (i\u015f, xidm\u0259t) istehsal\u0131n\u0131 davam etdir\u0259n t\u0259s\u0259rr\u00fcfat v\u0259 dig\u0259r vergitutma obyektl\u0259rini \u0259ld\u0259 ed\u0259n yeni rezident\u0259 vergi g\u00fcz\u0259\u015ftl\u0259ri verilmir<\/li>\n<li>\u0259vv\u0259lki rezidentin m\u00f6vcud investisiya layih\u0259sin\u0259 uy\u011fun olaraq mal (i\u015f, xidm\u0259t) istehsal\u0131na ba\u015flama\u011f\u0131 v\u0259 ya davam etdirm\u0259yi \u00f6hd\u0259sin\u0259 g\u00f6t\u00fcrm\u0259y\u0259n t\u0259s\u0259rr\u00fcfat v\u0259 dig\u0259r vergitutma obyektl\u0259rini \u0259ld\u0259 ed\u0259n yeni rezident\u0259 vergi g\u00fcz\u0259\u015ftl\u0259ri yenid\u0259n tam m\u00fcdd\u0259t \u0259rzind\u0259 verilir<\/li>\n<li>M\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n (Vergil\u0259r Nazirliyinin) m\u00fcvafiq Q\u0259rar\u0131 il\u0259 yeni rezident\u0259 3 il \u0259rzind\u0259 vergi g\u00fcz\u0259\u015ftl\u0259ri veril\u0259 bil\u0259r<\/li>\n<li>M\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n (Vergil\u0259r Nazirliyinin) m\u00fcvafiq Q\u0259rar\u0131 il\u0259 yeni rezident\u0259 5 il \u0259rzind\u0259 vergi g\u00fcz\u0259\u015ftl\u0259ri veril\u0259 bil\u0259r<\/li>\n<\/ol>\n<p>685<\/p>\n<p>S\u0259naye, yaxud texnologiyalar parklar\u0131n\u0131n rezidenti s\u0259naye, yaxud texnologiyalar parklar\u0131nda yerl\u0259\u015f\u0259n t\u0259s\u0259rr\u00fcfat v\u0259 dig\u0259r vergitutma obyektl\u0259rini Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f g\u00fcz\u0259\u015ft m\u00fcdd\u0259ti bit\u0259nd\u0259n sonra t\u0259qdim etdikd\u0259:<\/p>\n<ol>\n<li>\u0259vv\u0259lki rezidentin m\u00f6vcud investisiya layih\u0259sin\u0259 uy\u011fun olaraq mal (i\u015f, xidm\u0259t) istehsal\u0131na ba\u015flama\u011f\u0131 v\u0259 ya davam etdirm\u0259yi \u00f6hd\u0259sin\u0259 g\u00f6t\u00fcrm\u0259y\u0259n t\u0259s\u0259rr\u00fcfat v\u0259 dig\u0259r vergitutma obyektl\u0259rini \u0259ld\u0259 ed\u0259n yeni rezident\u0259 vergi g\u00fcz\u0259\u015ftl\u0259ri yenid\u0259n tam m\u00fcdd\u0259t \u0259rzind\u0259 verilir<\/li>\n<li>M\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n (Vergil\u0259r Nazirliyinin) m\u00fcvafiq Q\u0259rar\u0131 il\u0259 yeni rezident\u0259 3 il \u0259rzind\u0259 vergi g\u00fcz\u0259\u015ftl\u0259ri veril\u0259 bil\u0259r<\/li>\n<li>M\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n (Vergil\u0259r Nazirliyinin) m\u00fcvafiq Q\u0259rar\u0131 il\u0259 yeni rezident\u0259 5 il \u0259rzind\u0259 vergi g\u00fcz\u0259\u015ftl\u0259ri veril\u0259 bil\u0259r<\/li>\n<li>yeni investisiya layih\u0259sin\u0259 uy\u011fun olaraq dig\u0259r n\u00f6v mal (i\u015f, xidm\u0259t) istehsal\u0131n\u0131 t\u0259\u015fkil etm\u0259yi v\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi m\u0259bl\u0259\u011fd\u0259n az olmayan s\u0259rmay\u0259 qoyulu\u015funu \u00f6hd\u0259sin\u0259 g\u00f6t\u00fcr\u0259n t\u0259s\u0259rr\u00fcfat v\u0259 dig\u0259r vergitutma obyektl\u0259rini \u0259ld\u0259 ed\u0259n yeni rezident\u0259 vergi g\u00fcz\u0259\u015ftl\u0259ri Vergi M\u0259c\u0259ll\u0259si il\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f tam m\u00fcdd\u0259t \u0259rzind\u0259 verilir<\/li>\n<\/ol>\n<p>686<\/p>\n<p>S\u0259naye, yaxud texnologiyalar parklar\u0131n\u0131n rezidenti yeni investisiya layih\u0259sin\u0259 \u0259sas\u0259n s\u0259naye, yaxud texnologiyalar parklar\u0131nda dig\u0259r istehsal sah\u0259si qurduqda, bu M\u0259c\u0259ll\u0259 il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f vergi g\u00fcz\u0259\u015ftl\u0259ri rezidentin s\u0259naye, yaxud texnologiyalar parklar\u0131nda m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f qaydada hans\u0131 tarixd\u0259n hesablan\u0131r.<\/p>\n<ol>\n<li>S\u0259naye, yaxud texnologiyalar parklar\u0131n\u0131n \u015f\u0259had\u0259tnam\u0259sini ald\u0131\u011f\u0131<\/li>\n<li>Ilk d\u0259f\u0259 s\u0259naye, yaxud texnologiyalar parklar\u0131nda qeydiyyatdan ke\u00e7diyi<\/li>\n<li>yeni investisiya layih\u0259si \u00fczr\u0259 qeydiyyata al\u0131nd\u0131\u011f\u0131<\/li>\n<li>S\u0259naye, yaxud texnologiyalar parklar\u0131n\u0131n \u015f\u0259had\u0259tnam\u0259sini ald\u0131\u011f\u0131 tarixd\u0259n 30 g\u00fcn sonrak\u0131<\/li>\n<\/ol>\n<p>687<\/p>\n<p>S\u0259naye, yaxud texnologiyalar parklar\u0131n\u0131n rezidenti vergi g\u00fcz\u0259\u015ftl\u0259rinin t\u0259tbiq olundu\u011fu d\u00f6vrd\u0259 s\u0259naye, yaxud texnologiyalar parklar\u0131ndan k\u0259narda f\u0259aliyy\u0259t g\u00f6st\u0259rdikd\u0259 h\u0259min f\u0259aliyy\u0259tl\u0259 ba\u011fl\u0131 g\u0259lirl\u0259rin v\u0259 x\u0259rcl\u0259rin u\u00e7otunu nec\u0259 aparmal\u0131d\u0131r.<\/p>\n<ol>\n<li>\u00dcmumi qaydada bir u\u00e7ot aparmal\u0131d\u0131r<\/li>\n<li>Yaln\u0131z s\u0259naye, yaxud texnologiyalar park\u0131ndak\u0131 f\u0259aliyy\u0259tin u\u00e7otunu aparmal\u0131d\u0131r<\/li>\n<li>Yaln\u0259z s\u0259naye, yaxud texnologiyalar park\u0131ndan k\u0259nardak\u0131 f\u0259aliyyatin u\u00e7otunu aparmal\u0131d\u0131r<\/li>\n<li>s\u0259naye, yaxud texnologiyalar park\u0131ndak\u0131 v\u0259 parkdan k\u0259nardak\u0131 f\u0259aliyyatin u\u00e7otunu ayr\u0131l\u0131qda aparmal\u0131d\u0131r<\/li>\n<\/ol>\n<p>688<\/p>\n<p>\u0130nvestisiya t\u0259\u015fviqi s\u0259n\u0259dini alm\u0131\u015f \u015f\u0259xs t\u0259s\u0259rr\u00fcfat v\u0259 dig\u0259r vergitutma obyektl\u0259rini Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f g\u00fcz\u0259\u015ft m\u00fcdd\u0259ti bit\u0259n\u0259d\u0259k t\u0259qdim etdikd\u0259 hans\u0131 \u015f\u0259rtl\u0259r olduqda yeni \u015f\u0259xs\u0259 vergi g\u00fcz\u0259\u015ftl\u0259ri h\u0259min m\u00fcdd\u0259tin qalan hiss\u0259si \u0259rzind\u0259 verilir<\/p>\n<ol>\n<li>m\u00f6vcud investisiya layih\u0259sin\u0259 uy\u011fun olaraq mal (i\u015f, xidm\u0259t) istehsal\u0131na ba\u015flama\u011f\u0131 v\u0259 ya davam etdirm\u0259yi \u00f6hd\u0259sin\u0259 g\u00f6t\u00fcr\u0259n t\u0259s\u0259rr\u00fcfat v\u0259 dig\u0259r vergitutma obyektl\u0259rini \u0259ld\u0259 ed\u0259n \u015f\u0259xs\u0259<\/li>\n<li>yeni bir investisiya layih\u0259sin\u0259 uy\u011fun olaraq mal (i\u015f, xidm\u0259t) istehsal\u0131na ba\u015flama\u011f\u0131 v\u0259 ya davam etdirm\u0259yi \u00f6hd\u0259sin\u0259 g\u00f6t\u00fcr\u0259n t\u0259s\u0259rr\u00fcfat v\u0259 dig\u0259r vergitutma obyektl\u0259rini \u0259ld\u0259 ed\u0259n \u015f\u0259xs\u0259<\/li>\n<li>m\u00f6vcud investisiya layih\u0259sin\u0259 uy\u011fun olaraq mal (i\u015f, xidm\u0259t) istehsal\u0131na ba\u015flama\u011f\u0131 v\u0259 ya yeni bir sahibkarliq \u00e7\u0259r\u00e7iv\u0259sind\u0259 davam etdirm\u0259yi \u00f6hd\u0259sin\u0259 g\u00f6t\u00fcr\u0259n t\u0259s\u0259rr\u00fcfat v\u0259 dig\u0259r vergitutma obyektl\u0259rini \u0259ld\u0259 ed\u0259n \u015f\u0259xs\u0259<\/li>\n<li>yeni bir investisiya layih\u0259sin\u0259 uy\u011fun olaraq mal (i\u015f, xidm\u0259t) istehsal\u0131na ba\u015flama\u011f\u0131 v\u0259 yeni bir sahibkarliq \u00e7\u0259r\u00e7iv\u0259sind\u0259 davam etdirm\u0259yi \u00f6hd\u0259sin\u0259 g\u00f6t\u00fcr\u0259n t\u0259s\u0259rr\u00fcfat v\u0259 dig\u0259r vergitutma obyektl\u0259rini \u0259ld\u0259 ed\u0259n \u015f\u0259xs\u0259<\/li>\n<\/ol>\n<p>689<\/p>\n<p>\u0130nvestisiya t\u0259\u015fviqi s\u0259n\u0259dini \u0259vv\u0259ll\u0259r alm\u0131\u015f \u015f\u0259xs yeni investisiya layih\u0259sin\u0259 \u0259sas\u0259n istehsal sah\u0259si qurduqda, Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f vergi g\u00fcz\u0259\u015ftl\u0259ri hans\u0131 tarixd\u0259n hesablan\u0131r<\/p>\n<ol>\n<li>\u0259vv\u0259lki investisiya t\u0259\u015fviqi s\u0259n\u0259di ald\u0131\u011f\u0131 tarixd\u0259n<\/li>\n<li>\u015f\u0259xsin yeni investisiya layih\u0259si \u00fczr\u0259 investisiya t\u0259\u015fviqi s\u0259n\u0259dinin al\u0131nd\u0131\u011f\u0131 tarixd\u0259n<\/li>\n<li>m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131na m\u00fcraci\u0259t etdiyi tarixd\u0259n<\/li>\n<li>Yeni investisiya layih\u0259sin\u0259 g\u00f6r\u0259 g\u00fcz\u0259\u015ft verilmir<\/li>\n<\/ol>\n<p>689-1<\/p>\n<p>\u0130nvestisiya layih\u0259sinin h\u0259cmi il\u0259 ba\u011fl\u0131 minimal m\u0259bl\u0259\u011f investisiya edilm\u0259dikd\u0259, habel\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f qaydada n\u0259z\u0259rd\u0259 tutulan hallarda investisiya t\u0259\u015fviqi s\u0259n\u0259di l\u0259\u011fv edildikd\u0259, vergil\u0259r \u00fczr\u0259 faizl\u0259rin \u00f6d\u0259nilm\u0259si istisna olmaqla hans\u0131 tarixd\u0259n etibar\u0259n Vergi M\u0259c\u0259ll\u0259 il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f vergi azadolmalar\u0131 t\u0259tbiq edil\u0259n g\u0259lirl\u0259r v\u0259 \u0259m\u0259liyyatlar \u00fczr\u0259 vergil\u0259rin hesablanmas\u0131 v\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259nilm\u0259si investisiya t\u0259\u015fviqi s\u0259n\u0259di verilmi\u015f \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n yerin\u0259 yetirilir.<\/p>\n<ol>\n<li>Investisiya t\u0259\u015fviqi s\u0259n\u0259di l\u0259\u011fv edildiyi tarixd\u0259n<\/li>\n<li>investisiya layih\u0259sinin icras\u0131na ba\u015fland\u0131\u011f\u0131 tarixd\u0259n<\/li>\n<li>minimal investisiya m\u0259bl\u0259\u011fi qoyulmad\u0131\u011f\u0131 tarixd\u0259n<\/li>\n<li>vergi n\u0259zar\u0259ti zaman\u0131 bu hal a\u015fkar edildiyi tarixd\u0259n<\/li>\n<\/ol>\n<p>690<\/p>\n<p>\u0130nvestisiya t\u0259\u015fviqi s\u0259n\u0259dini alm\u0131\u015f \u015f\u0259xs vergi g\u00fcz\u0259\u015ftl\u0259rinin t\u0259tbiq olundu\u011fu d\u00f6vrd\u0259 investisiya layih\u0259sin\u0259 aid olmayan f\u0259aliyy\u0259t g\u00f6st\u0259rdikd\u0259, h\u0259min f\u0259aliyy\u0259tl\u0259 ba\u011fl\u0131 g\u0259lirl\u0259rin v\u0259 x\u0259rcl\u0259rin u\u00e7otunu nec\u0259 apar\u0131r<\/p>\n<ol>\n<li>Investisiya t\u0259\u015fviqi s\u0259n\u0259di \u00fczr\u0259 aparilan \u0259m\u0259liyyatlarda u\u00e7ot aparilmir<\/li>\n<li>investisiya layih\u0259sin\u0259 aid olmayan f\u0259aliyy\u0259t g\u00f6st\u0259rdikd\u0259 yalniz u\u00e7ot aparilir<\/li>\n<li>h\u0259min f\u0259aliyy\u0259tl\u0259 ba\u011fl\u0131 g\u0259lirl\u0259rin v\u0259 x\u0259rcl\u0259rin u\u00e7otunu ayr\u0131ca apar\u0131r<\/li>\n<li>\u00dcmumi qaydada bir u\u00e7ot aparmal\u0131d\u0131r<\/li>\n<\/ol>\n<p>#691<\/p>\n<p>Vergi M\u0259c\u0259ll\u0259sind\u0259 m\u00fc\u0259yy\u0259n edil\u0259n h\u0259r hans\u0131 m\u00fcdd\u0259tin ax\u0131m\u0131 hans\u0131 vaxtdan ba\u015flan\u0131r?<\/p>\n<p>A) m\u00fcdd\u0259tin onun hesablanmas\u0131n\u0131 \u015f\u0259rtl\u0259ndir\u0259n h\u00fcquqi h\u0259r\u0259k\u0259tin v\u0259 ya faktiki hadis\u0259nin h\u0259yata ke\u00e7irildiyi sonrak\u0131 g\u00fcnd\u0259n<\/p>\n<p>B) m\u00fcdd\u0259tin hesablanmas\u0131n\u0131 \u015f\u0259rtl\u0259ndir\u0259n h\u00fcquqi h\u0259r\u0259k\u0259tin v\u0259 ya faktiki hadis\u0259nin h\u0259yata ke\u00e7irildiyi g\u00fcnd\u0259n<\/p>\n<p>C) m\u00fcdd\u0259tin hesablanmas\u0131n\u0131 \u015f\u0259rtl\u0259ndir\u0259n h\u00fcquqi h\u0259r\u0259k\u0259tin v\u0259 ya faktiki hadis\u0259nin h\u0259yata ke\u00e7irildiyi g\u00fcnd\u0259n 3 g\u00fcn sonra<\/p>\n<p>D) m\u00fcdd\u0259tin hesablanmas\u0131n\u0131 \u015f\u0259rtl\u0259ndir\u0259n h\u00fcquqi h\u0259r\u0259k\u0259tin v\u0259 ya faktiki hadis\u0259nin h\u0259yata ke\u00e7irildiyi \u0259vv\u0259lki g\u00fcnd\u0259n<\/p>\n<p>#692<\/p>\n<p>Vergi M\u0259c\u0259ll\u0259sind\u0259 m\u00fc\u0259yy\u0259n edil\u0259n h\u0259r hans\u0131 m\u00fcdd\u0259t n\u0259 vaxt bitir?<\/p>\n<p>A) Vergi M\u0259c\u0259ll\u0259sind\u0259 g\u00f6st\u0259ril\u0259n d\u00f6vr\u00fcn sonuncu g\u00fcn\u00fcnd\u0259n sonrak\u0131 g\u00fcn<\/p>\n<p>B) Vergi M\u0259c\u0259ll\u0259sind\u0259 g\u00f6st\u0259ril\u0259n d\u00f6vr\u00fcn sonuncu g\u00fcn\u00fcn\u00fcn ax\u0131r\u0131nda<\/p>\n<p>C) Vergi M\u0259c\u0259ll\u0259sind\u0259 g\u00f6st\u0259ril\u0259n d\u00f6vr\u00fcn sonuncu g\u00fcn\u00fcnd\u0259n \u0259vv\u0259lki g\u00fcn<\/p>\n<p>D) Vergi M\u0259c\u0259ll\u0259sind\u0259 g\u00f6st\u0259ril\u0259n d\u00f6vr\u00fcn sonuncu g\u00fcn\u00fcn\u00fcn \u0259vv\u0259lind\u0259<\/p>\n<p>#693<\/p>\n<p>Vergi M\u0259c\u0259ll\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan h\u0259r hans\u0131 m\u00fcdd\u0259t qeyri-i\u015f g\u00fcn\u00fcn\u0259 t\u0259sad\u00fcf edirs\u0259, h\u0259min m\u00fcdd\u0259tl\u0259 ba\u011fl\u0131 hans\u0131 t\u0259dbir g\u00f6r\u00fcl\u00fcr?<\/p>\n<p>A) h\u0259min m\u00fcdd\u0259tl\u0259 ba\u011fl\u0131 he\u00e7 bir t\u0259dbir g\u00f6r\u00fclm\u00fcr<\/p>\n<p>B) h\u0259min m\u00fcdd\u0259t onun ard\u0131nca g\u0259l\u0259n i\u015f g\u00fcn\u00fcn\u0259 ke\u00e7irilmir<\/p>\n<p>C) h\u0259min m\u00fcdd\u0259t ondan \u0259vv\u0259lki i\u015f g\u00fcn\u00fcn\u00fcn sonuna ke\u00e7irilir<\/p>\n<p>D) h\u0259min m\u00fcdd\u0259t onun ard\u0131nca g\u0259l\u0259n \u0259n yax\u0131n n\u00f6vb\u0259ti i\u015f g\u00fcn\u00fcn\u0259 ke\u00e7irilir<\/p>\n<p>#694<\/p>\n<p>Xarici valyuta il\u0259 apar\u0131lan v\u0259 vergiy\u0259 c\u0259lb edilm\u0259y\u0259 aid olan h\u0259r hans\u0131 \u0259m\u0259liyyat n\u0259 vaxt v\u0259 hans\u0131 qaydada manatla hesablan\u0131r?<\/p>\n<p>A) h\u0259min \u0259m\u0259liyyat\u0131n h\u0259yata ke\u00e7irildiyi g\u00fcn M\u0259rk\u0259zi Bank\u0131n r\u0259smi m\u00fcbadil\u0259 m\u0259z\u0259nn\u0259si il\u0259<\/p>\n<p>B) h\u0259min \u0259m\u0259liyyat\u0131n h\u0259yata ke\u00e7irildiyi g\u00fcn banklararas\u0131 kredit h\u0259rrac\u0131nda olan m\u00fcbadil\u0259 m\u0259z\u0259nn\u0259si il\u0259<\/p>\n<p>C) h\u0259min \u0259m\u0259liyyat\u0131n h\u0259yata ke\u00e7irildiyi \u0259n yax\u0131n d\u00f6vrd\u0259 banklararas\u0131 kredit h\u0259rrac\u0131nda olan m\u00fcbadil\u0259 m\u0259z\u0259nn\u0259si il\u0259<\/p>\n<p>D) ] h\u0259min \u0259m\u0259liyyat\u0131n h\u0259yata ke\u00e7irildiyi g\u00fcn Az\u0259rbaycan Respublikas\u0131 M\u0259rk\u0259zi Bank\u0131n\u0131n d\u0259rc etdiyi banklararas\u0131 kreditl\u0259r \u00fczr\u0259 faizl\u0259r\u0259 uy\u011fun olaraq<\/p>\n<p>694-1<\/p>\n<p>Xarici valyuta il\u0259 apar\u0131lan v\u0259 vergiy\u0259 c\u0259lb etm\u0259y\u0259 aid olan \u0259m\u0259liyyatlar \u00fczr\u0259 yaranan m\u0259z\u0259nn\u0259 f\u0259rqi nec\u0259 m\u00fc\u0259yy\u0259n edilir.<\/p>\n<ol>\n<li>\u0259m\u0259liyyat\u0131n h\u0259yata ke\u00e7irildiyi g\u00fcnl\u0259 m\u00fcqavil\u0259 ba\u011fland\u0131\u011f\u0131 g\u00fcn\u0259 olan m\u0259z\u0259nn\u0259 aras\u0131ndak\u0131 f\u0259rql\u0259<\/li>\n<li>\u00f6d\u0259nildiyi g\u00fcn\u0259 olan m\u0259z\u0259nn\u0259 il\u0259<\/li>\n<li>\u0259m\u0259liyyat \u00fczr\u0259 m\u00fcqavil\u0259 ba\u011fland\u0131\u011f\u0131 g\u00fcnl\u0259 mal\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) al\u0131nd\u0131\u011f\u0131 g\u00fcn\u0259 olan m\u0259z\u0259nn\u0259 aras\u0131ndak\u0131 f\u0259rql\u0259<\/li>\n<li>\u0259m\u0259liyyat\u0131n h\u0259yata ke\u00e7irildiyi g\u00fcnl\u0259 mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) d\u0259y\u0259rinin \u00f6d\u0259nildiyi g\u00fcn\u0259 olan m\u0259z\u0259nn\u0259 aras\u0131ndak\u0131 f\u0259rql\u0259<\/li>\n<\/ol>\n<p>694-2<\/p>\n<p>Vergi \u00f6d\u0259yicisinin xarici valyutada olan pul v\u0259saitl\u0259ri hans\u0131 v\u0259ziyy\u0259t\u0259 Az\u0259rbaycan Respublikas\u0131 M\u0259rk\u0259zi Bank\u0131n\u0131n elan etdiyi r\u0259smi m\u0259z\u0259nn\u0259 il\u0259 hesablanmaqla g\u0259lir\u0259 v\u0259 ya z\u0259r\u0259r\u0259 aid edilir.<\/p>\n<ol>\n<li>t\u0259qvim ilinin sonu<\/li>\n<li>t\u0259qvim ilinin \u0259vv\u0259lin\u0259<\/li>\n<li>g\u0259lir v\u0259 ya m\u0259nf\u0259\u0259t vergisi b\u0259yannam\u0259si verilm\u0259si tarixin\u0259<\/li>\n<li>vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259nl\u0259\u015fdirdiyi taarix\u0259<\/li>\n<\/ol>\n<p>#695<\/p>\n<p>Vergi orqan\u0131n\u0131n vergi \u00f6d\u0259yicisin\u0259 v\u0259 ya vergi \u00f6d\u0259yicisinin vergi orqan\u0131na t\u0259l\u0259binin hans\u0131 halda h\u00fcquqi q\u00fcvv\u0259si vard\u0131r?<\/p>\n<p>A) ist\u0259nil\u0259n halda<\/p>\n<p>B) t\u0259l\u0259b \u015fifahi bildirildikd\u0259<\/p>\n<p>C) t\u0259l\u0259b yaln\u0131z yaz\u0131l\u0131 t\u0259rtib olunduqda<\/p>\n<p>D) t\u0259l\u0259b yaz\u0131l\u0131 \u015f\u0259kild\u0259 v\u0259 ya elektron formada t\u0259rtib edildikd\u0259 v\u0259 bir t\u0259r\u0259f onu dig\u0259r t\u0259r\u0259f\u0259 laz\u0131m\u0131 qaydada verdikd\u0259<\/p>\n<p>#696<\/p>\n<p>Vergi orqan\u0131n\u0131n vergi \u00f6d\u0259yicisin\u0259 g\u00f6nd\u0259rdiyi h\u0259r hans\u0131 bildiri\u015f v\u0259 ya dig\u0259r s\u0259n\u0259d kim t\u0259r\u0259find\u0259n imzalanmal\u0131 v\u0259 t\u0259sdiq edilm\u0259lidir?<\/p>\n<p>A) yaln\u0131z vergi orqan\u0131n\u0131n r\u0259hb\u0259ri t\u0259r\u0259find\u0259n imzalanmal\u0131 v\u0259 m\u00f6h\u00fcrl\u0259 t\u0259sdiq edilm\u0259lidir<\/p>\n<p>B) ad\u0131 g\u00f6st\u0259rilm\u0259kl\u0259 vergi orqan\u0131n\u0131n r\u0259hb\u0259ri [onun m\u00fcavini] t\u0259r\u0259find\u0259n imzalanmal\u0131 v\u0259 m\u00f6h\u00fcrl\u0259 t\u0259sdiq edilm\u0259lidir<\/p>\n<p>C) ad\u0131 g\u00f6st\u0259rilm\u0259kl\u0259 vergi orqan\u0131n\u0131n m\u00fcvafiq struktur b\u00f6lm\u0259sinin r\u0259hb\u0259ri t\u0259r\u0259find\u0259n imzalanmal\u0131 v\u0259 m\u00f6h\u00fcrl\u0259 t\u0259sdiq edilm\u0259lidir<\/p>\n<p>D) ad\u0131 g\u00f6st\u0259rilm\u0259kl\u0259 vergi orqan\u0131n\u0131n yaln\u0131z r\u0259hb\u0259rinin m\u00fcavini t\u0259r\u0259find\u0259n imzalanmal\u0131 v\u0259 m\u00f6h\u00fcrl\u0259 t\u0259sdiq edilm\u0259lidir<\/p>\n<p>#697<\/p>\n<p>Vergi orqan\u0131n\u0131n vergi \u00f6d\u0259yicisin\u0259 g\u00f6nd\u0259rdiyi s\u0259n\u0259dl\u0259r vergi \u00f6d\u0259yicisi olan h\u00fcquqi \u015f\u0259xsin d\u00f6vl\u0259t qeydiyyat\u0131 haqq\u0131nda s\u0259n\u0259dl\u0259rind\u0259 v\u0259 ya vergi \u00f6d\u0259yicisi olan fiziki \u015f\u0259xsl\u0259rin u\u00e7ot s\u0259n\u0259dl\u0259rind\u0259 sonuncu \u00fcnvan kimi qeyd olunmu\u015f \u00fcnvana hans\u0131 qaydada \u00e7atd\u0131r\u0131ld\u0131qda v\u0259 ya verildikd\u0259 laz\u0131mi qaydada verilmi\u015f say\u0131l\u0131r?<\/p>\n<p>A) z\u0259rfin q\u0259bul edildiyin\u0259 dair bildiri\u015f yaz\u0131lan sifari\u015fli m\u0259ktubla \u00e7atd\u0131r\u0131lmad\u0131qda<\/p>\n<p>B) z\u0259rfin q\u0259bul edildiyin\u0259 dair bildiri\u015f yaz\u0131lan sifari\u015fli m\u0259ktubla \u00e7atd\u0131r\u0131ld\u0131qda v\u0259 ya \u015f\u0259xs\u0259n verildikd\u0259<\/p>\n<p>C) yaln\u0131z \u015f\u0259xs\u0259n verildikd\u0259<\/p>\n<p>D) yaln\u0131z z\u0259rfin q\u0259bul edildiyin\u0259 dair bildiri\u015f yaz\u0131lan sifari\u015fli m\u0259ktubla \u00e7atd\u0131r\u0131ld\u0131qda<\/p>\n<p>#698<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131 hans\u0131 hallarda vergi hesablamalar\u0131na dair s\u0259n\u0259dl\u0259rin v\u0259 ya vergi qanunvericiliyin\u0259 \u0259sas\u0259n t\u0259rtib edil\u0259n dig\u0259r s\u0259n\u0259dl\u0259rin he\u00e7 biri [a\u015fa\u011f\u0131dak\u0131lara \u0259m\u0259l edildiyi halda,] etibars\u0131z v\u0259 ya prosessual pozuntularla t\u0259rtib edilmi\u015f say\u0131la bilm\u0259z?<\/p>\n<p>1. onlar \u00f6z m\u0259zmununa v\u0259 mahiyy\u0259tin\u0259 g\u00f6r\u0259 vergi qanunvericiliyin\u0259 uy\u011fun g\u0259lirs\u0259<\/p>\n<p>2. vergi hesablan\u0131lan v\u0259 ya bu s\u0259n\u0259dl\u0259rin aid oldu\u011fu \u015f\u0259xs ham\u0131 \u00fc\u00e7\u00fcn ayd\u0131n \u015f\u0259kild\u0259 g\u00f6st\u0259rilm\u0259mi\u015fdirs\u0259<\/p>\n<p>3. onlar \u00f6z m\u0259zmununa v\u0259 mahiyy\u0259tin\u0259 g\u00f6r\u0259 g\u00f6mr\u00fck qanunvericiliyin\u0259 uy\u011fun g\u0259lirs\u0259<\/p>\n<p>4. onlar \u00f6z m\u0259zmununa v\u0259 mahiyy\u0259tin\u0259 g\u00f6r\u0259 m\u00fclki qanunvericiliyin\u0259 uy\u011fun g\u0259lirs\u0259<\/p>\n<p>5. vergi hesablan\u0131lan v\u0259 ya bu s\u0259n\u0259dl\u0259rin aid oldu\u011fu \u015f\u0259xs ham\u0131 \u00fc\u00e7\u00fcn ayd\u0131n \u015f\u0259kild\u0259 g\u00f6st\u0259rilmi\u015fdirs\u0259<\/p>\n<p>A) 1; 5 B) 3; 4 C) 3; 5 D) 4; 5<\/p>\n<p>698-1<\/p>\n<p>Elektron \u00fcsulla g\u00f6nd\u0259ril\u0259n s\u0259n\u0259dl\u0259r nec\u0259 t\u0259sdiq edilir.<\/p>\n<ol>\n<li>M\u00f6h\u00fcrl\u0259 t\u0259sdiq edilir<\/li>\n<li>\u015etamp vurmaqla t\u0259sdiq edilir<\/li>\n<li>Vergi orqan\u0131n\u0131n r\u0259hb\u0259ri (onun m\u00fcavini) t\u0259r\u0259find\u0259n imzalanmaqla t\u0259sdiq edilir<\/li>\n<li>M\u00f6h\u00fcrl\u0259 t\u0259sdiq edilmir<\/li>\n<\/ol>\n<p>698-2<\/p>\n<p>S\u0259n\u0259dl\u0259r (onlar\u0131n sur\u0259tl\u0259ri) vergi orqan\u0131 t\u0259r\u0259find\u0259n vergi \u00f6d\u0259yicisin\u0259 a\u015fa\u011f\u0131dak\u0131 hans\u0131 formalardan birin\u0259 uy\u011fun g\u00f6nd\u0259rildikd\u0259 (verildikd\u0259), laz\u0131mi qaydada \u00e7atd\u0131r\u0131lm\u0131\u015f say\u0131l\u0131r:<\/p>\n<ol>\n<li>vergi \u00f6d\u0259yicisin\u0259 (onun s\u0259lahiyy\u0259tli n\u00fcmay\u0259nd\u0259sin\u0259) \u015f\u0259xs\u0259n verildikd\u0259 &#8211; \u015f\u0259xs\u0259n verildiyi g\u00fcn;<\/li>\n<li>po\u00e7t rabit\u0259si vasit\u0259sil\u0259 vergi \u00f6d\u0259yicisi olan h\u00fcquqi \u015f\u0259xsin d\u00f6vl\u0259t qeydiyyat\u0131 haqq\u0131nda s\u0259n\u0259dl\u0259rind\u0259 v\u0259 ya vergi \u00f6d\u0259yicisi olan fiziki \u015f\u0259xsin u\u00e7ot s\u0259n\u0259dl\u0259rind\u0259 sonuncu \u00fcnvan kimi qeyd olunmu\u015f \u00fcnvan\u0131na g\u00f6nd\u0259rildikd\u0259 &#8211; po\u00e7ta t\u0259qdim edildiyi g\u00fcnd\u0259n 5 i\u015f g\u00fcn\u00fc ke\u00e7dikd\u0259n sonra<\/li>\n<li>vergi \u00f6d\u0259yicisi olan fiziki \u015f\u0259xsin u\u00e7ot s\u0259n\u0259dl\u0259rind\u0259 do\u011fuldu\u011fu \u00fcnvan kimi qeyd olunmu\u015f \u00fcnvan\u0131na g\u00f6nd\u0259rildikd\u0259 &#8211; po\u00e7ta t\u0259qdim edildiyi g\u00fcnd\u0259n 5 i\u015f g\u00fcn\u00fc ke\u00e7dikd\u0259n sonra<\/li>\n<li>po\u00e7t rabit\u0259si vasit\u0259sil\u0259 vergi \u00f6d\u0259yicisi olan h\u00fcquqi \u015f\u0259xsin t\u0259s\u0259rr\u00fcfat subyektinin f\u0259aliyy\u0259ti h\u0259yata ke\u00e7irdiyi \u00fcnvana g\u00f6nd\u0259rildikd\u0259 &#8211; po\u00e7ta t\u0259qdim edildiyi g\u00fcnd\u0259n 5 i\u015f g\u00fcn\u00fc ke\u00e7dikd\u0259n sonra<\/li>\n<li>elektron \u00fcsulla elektron kabinetin\u0259 g\u00f6nd\u0259rildikd\u0259 &#8211; elektron \u00fcsulla g\u00f6nd\u0259rildiyi g\u00fcnd\u0259n 3 i\u015f g\u00fcn\u00fc ke\u00e7dikd\u0259n sonra.<\/li>\n<li>1.2.3 B) 1.2.4 C) 3.4.5 D) 1.2.5<\/li>\n<\/ol>\n<p>#699<\/p>\n<p>Vergi \u00f6d\u0259yicisi olan h\u0259r hans\u0131 \u015f\u0259xs a\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259n hans\u0131 \u0259m\u0259liyyatlar\u0131 s\u0259n\u0259dl\u0259\u015fdirm\u0259y\u0259 v\u0259 onlarla ba\u011fl\u0131 u\u00e7ot s\u0259n\u0259dl\u0259rini qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada aparma\u011fa borcludur?<\/p>\n<p>1. h\u0259min \u015f\u0259xsin vergi \u00f6hd\u0259likl\u0259rinin yaranmas\u0131na s\u0259b\u0259b ola bil\u0259n<\/p>\n<p>2. h\u0259min \u015f\u0259xsin m\u00fclki \u00f6hd\u0259likl\u0259rinin yaranmas\u0131na s\u0259b\u0259b ola bil\u0259n<\/p>\n<p>3. h\u0259min \u015f\u0259xsd\u0259 vergi tutulmas\u0131na dair \u00f6hd\u0259likl\u0259r yaranmas\u0131na s\u0259b\u0259b ola bil\u0259n<\/p>\n<p>4. h\u0259min \u015f\u0259xsd\u0259 Vergi M\u0259c\u0259ll\u0259sin\u0259 m\u00fcvafiq olaraq m\u0259lumat verm\u0259y\u0259 dair \u00f6hd\u0259likl\u0259r yaranmas\u0131na s\u0259b\u0259b ola bil\u0259n<\/p>\n<p>A) 1, 2, 4 B) 1, 2, 3 C) 1, 3, 4 D) 2, 3, 4<\/p>\n<p>#700<\/p>\n<p>Vergi \u00f6d\u0259yicisinin ayr\u0131-ayr\u0131 u\u00e7ot s\u0259n\u0259dl\u0259ri xarici dild\u0259 t\u0259rtib edildikd\u0259 \u2026<\/p>\n<p>A) yaln\u0131z m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 \u0259sas\u0131nda h\u0259min s\u0259n\u0259dl\u0259r vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n Az\u0259rbaycan dilin\u0259 t\u0259rc\u00fcm\u0259 edil\u0259 bil\u0259r<\/p>\n<p>B) h\u0259min s\u0259n\u0259dl\u0259r vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n Az\u0259rbaycan dilin\u0259 t\u0259rc\u00fcm\u0259 edilm\u0259m\u0259lidir<\/p>\n<p>C) vergi orqanlar\u0131 onlar\u0131 Az\u0259rbaycan dilin\u0259 r\u0259smi sur\u0259td\u0259 t\u0259rc\u00fcm\u0259 olunmas\u0131n\u0131 t\u0259l\u0259b edir<\/p>\n<p>D) vergi orqanlar\u0131n\u0131n h\u0259min s\u0259n\u0259dl\u0259ri Az\u0259rbaycan dilin\u0259 t\u0259rc\u00fcm\u0259 olunmas\u0131n\u0131 t\u0259l\u0259b etm\u0259y\u0259 ixtiyar\u0131 yoxdur<\/p>\n<p>701<\/p>\n<p>M\u00fchasibat u\u00e7otu s\u0259n\u0259dl\u0259ri, o c\u00fcml\u0259d\u0259n elektron v\u0259 (v\u0259 ya) ka\u011f\u0131z formatda m\u0259lumatlar tam oxunaql\u0131 \u015f\u0259kild\u0259 hans\u0131 m\u00fcdd\u0259td\u0259n az olmamaqla qanunla m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259 saxlanmal\u0131d\u0131r<\/p>\n<ol>\n<li>5 ild\u0259n<\/li>\n<li>3 ild\u0259n<\/li>\n<li>1 ildn<\/li>\n<li>6 aydan<\/li>\n<\/ol>\n<p>702. Elektron qaim\u0259-fakturan\u0131n formas\u0131, t\u0259tbiqi, u\u00e7otu v\u0259 istifad\u0259si qaydalar\u0131 hans\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilir.<\/p>\n<ol>\n<li>Nazirl\u0259r Kabineti<\/li>\n<li>Vergil\u0259r Nazirliyi<\/li>\n<li>Maliyy\u0259 Nazirliyi<\/li>\n<li>\u0130qtisadiyyat Nazirliyi<\/li>\n<\/ol>\n<p>703<\/p>\n<p>Vergi M\u0259c\u0259ll\u0259sinin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn vergi hesabat\u0131 hans\u0131 s\u0259n\u0259dd\u0259n ibar\u0259tdir?<\/p>\n<p>A) vergi hesab-fakturas\u0131ndan<\/p>\n<p>B) vergil\u0259rl\u0259 ba\u011fl\u0131 m\u00fchasibat s\u0259n\u0259dl\u0259rind\u0259n<\/p>\n<p>C) vergi b\u0259yannam\u0259sind\u0259n<\/p>\n<p>D) vergi \u00f6d\u0259yicisinin \u015f\u0259xsi hesab v\u0259r\u0259q\u0259sind\u0259n<\/p>\n<p>#704<\/p>\n<p>Vergi \u00f6d\u0259yicil\u0259ri vergi hesabat\u0131n\u0131 hans\u0131 m\u00fcdd\u0259tl\u0259rd\u0259 v\u0259 hans\u0131 orqana verm\u0259lidirl\u0259r?<\/p>\n<p>A) M\u00fclki M\u0259c\u0259ll\u0259d\u0259 g\u00f6st\u0259ril\u0259n m\u00fcdd\u0259tl\u0259rd\u0259, statistika orqan\u0131na<\/p>\n<p>B) Vergi M\u0259c\u0259ll\u0259sind\u0259 g\u00f6st\u0259ril\u0259n m\u00fcdd\u0259tl\u0259rd\u0259, vergi orqan\u0131na<\/p>\n<p>C) Vergi M\u0259c\u0259ll\u0259sind\u0259 g\u00f6st\u0259ril\u0259n m\u00fcdd\u0259tl\u0259rd\u0259, \u0259dliyy\u0259 orqan\u0131na<\/p>\n<p>D) Vergi M\u0259c\u0259ll\u0259sind\u0259 g\u00f6st\u0259ril\u0259n m\u00fcdd\u0259tl\u0259rd\u0259, maliyy\u0259 orqan\u0131na<\/p>\n<p>#705<\/p>\n<p>Vergi hesabat\u0131 vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n hans\u0131 qaydada t\u0259qdim edil\u0259 bil\u0259r?<\/p>\n<p>1. hesabat\u0131n t\u0259qdim edilm\u0259si t\u0259sdiq oluna bil\u0259n h\u0259r hans\u0131 dig\u0259r \u00fcsulla [m\u00fcvafiq qanunvericiliy\u0259 uy\u011fun olaraq elektron s\u0259n\u0259d formas\u0131nda g\u00f6nd\u0259rilm\u0259si d\u0259 daxil olmaqla]<\/p>\n<p>2. \u015f\u0259xs\u0259n<\/p>\n<p>3. vergi \u00f6d\u0259yicisinin ist\u0259diyi qaydada<\/p>\n<p>4. hesabat\u0131n t\u0259qdim edilm\u0259si t\u0259sdiq oluna bil\u0259n h\u0259r hans\u0131 dig\u0259r \u00fcsulla [rabit\u0259 t\u0259\u015fkilat\u0131na t\u0259hvil verilm\u0259si d\u0259 daxil olmaqla]<\/p>\n<p>A) 1, 2, 4 B) 1, 2, 3 C) 1, 3, 4 D) 2, 3, 4<\/p>\n<p>#706<\/p>\n<p>Vergi hesabat\u0131n\u0131 a\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259n hans\u0131 \u015f\u0259xsl\u0259r imzalamal\u0131d\u0131rlar?<\/p>\n<p>1. vergi \u00f6d\u0259yicisi<\/p>\n<p>2. vergi \u00f6d\u0259yicisinin ail\u0259 \u00fczv\u00fc olan ist\u0259nil\u0259n \u015f\u0259xs<\/p>\n<p>3. vergi \u00f6d\u0259yicisinin m\u00fc\u0259yy\u0259n edilmi\u015f qaydada v\u0259kil edilmi\u015f n\u00fcmay\u0259nd\u0259si<\/p>\n<p>4. vergi \u00f6d\u0259yicisi v\u0259 vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsi<\/p>\n<p>A) 1, 2, 4 B) 1, 3 C) 1, 3, 4 D) 2, 3<\/p>\n<p>#707<\/p>\n<p>Qanunvericiliy\u0259 m\u00fcvafiq olaraq vergi \u00f6d\u0259yicisinin vergi hesabat\u0131n\u0131n t\u0259rtib edilm\u0259sind\u0259 m\u00fcst\u0259qil auditor i\u015ftirak edirs\u0259, o, hans\u0131 t\u0259l\u0259bl\u0259ri yerin\u0259 yetirm\u0259lidir?<\/p>\n<p>A) vergi hesabat\u0131n\u0131 imzalamal\u0131, m\u00f6h\u00fcr vurmal\u0131 v\u0259 \u00f6z vergi \u00f6d\u0259yicisinin eynil\u0259\u015fdirm\u0259 n\u00f6mr\u0259sini g\u00f6st\u0259rm\u0259lidir<\/p>\n<p>B) yaln\u0131z vergi hesabat\u0131n\u0131 imzalamal\u0131d\u0131r<\/p>\n<p>C) yaln\u0131z \u00f6z vergi \u00f6d\u0259yicisinin eynil\u0259\u015fdirm\u0259 n\u00f6mr\u0259sini g\u00f6st\u0259rm\u0259lidir<\/p>\n<p>D) vergi hesabat\u0131n\u0131n d\u00fczg\u00fcn t\u0259rtib olunmas\u0131 bar\u0259d\u0259 ayr\u0131ca r\u0259y yazmal\u0131d\u0131r<\/p>\n<p>#708<\/p>\n<p>\u018fDV \u00fczr\u0259 vergi tutulan d\u00f6vriyy\u0259nin d\u0259qiql\u0259\u015fdirilm\u0259si istisna olmaqla, hans\u0131 hallarda vergi \u00f6d\u0259yicil\u0259ri t\u0259r\u0259find\u0259n hesabat d\u00f6vr\u00fc \u00fc\u00e7\u00fcn d\u0259qiql\u0259\u015fdirilmi\u015f hesabat t\u0259qdim edilm\u0259lidir?<\/p>\n<p>A) he\u00e7 bir halda<\/p>\n<p>B) \u0259vv\u0259lki hesabat d\u00f6vrl\u0259ri \u00fczr\u0259 t\u0259qdim edilmi\u015f hesabatlardak\u0131 m\u0259lumatlar ilkin u\u00e7ot s\u0259n\u0259dl\u0259ri \u00fczr\u0259 m\u0259lumatlara uy\u011fun olduqda<\/p>\n<p>C) \u0259vv\u0259lki hesabat d\u00f6vrl\u0259ri \u00fczr\u0259 t\u0259qdim edilmi\u015f hesabatlardak\u0131 m\u0259lumatlar ilkin u\u00e7ot s\u0259n\u0259dl\u0259ri \u00fczr\u0259 m\u0259lumatlara uy\u011fun olmad\u0131qda<\/p>\n<p>D) \u0259vv\u0259lki hesabat d\u00f6vrl\u0259ri \u00fczr\u0259 t\u0259qdim edilmi\u015f hesabatlardak\u0131 m\u0259lumatlar vergi orqan\u0131nda olan m\u0259lumatlara uy\u011fun olmad\u0131qda<\/p>\n<p>#709<\/p>\n<p>D\u0259qiql\u0259\u015fdirilmi\u015f v\u0259 ya vaxt\u0131nda t\u0259qdim edilm\u0259mi\u015f hesabatlar hans\u0131 g\u00fcn\u0259d\u0259k t\u0259qdim edil\u0259 bil\u0259r?<\/p>\n<p>A) ist\u0259nil\u0259n vaxt<\/p>\n<p>B) d\u0259qiql\u0259\u015fdirm\u0259y\u0259 icaz\u0259 verilmir<\/p>\n<p>C) s\u0259yyar vergi yoxlamas\u0131n\u0131n ba\u015flad\u0131\u011f\u0131 g\u00fcn\u0259d\u0259k<\/p>\n<p>D) n\u00f6vb\u0259ti hesabat veril\u0259n\u0259d\u0259k<\/p>\n<p>710. Vergi \u00f6d\u0259yicil\u0259ri t\u0259r\u0259find\u0259n k\u00f6n\u00fcll\u00fc vergi a\u00e7\u0131qlamas\u0131 edildiyi halda bu bar\u0259d\u0259 vergi orqan\u0131na formas\u0131 hans\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edil\u0259n hesabat t\u0259qdim edilir<\/p>\n<ol>\n<li>Nazirl\u0259r Kabineti<\/li>\n<li>Vergil\u0259r Nazirliyi<\/li>\n<li>Maliyy\u0259 Nazirliyi<\/li>\n<li>\u0130qtisadiyyat Nazirliyi<\/li>\n<\/ol>\n<p>711. K\u00f6n\u00fcll\u00fc vergi a\u00e7\u0131qlamas\u0131 edildiyi halda yaln\u0131z hans\u0131 m\u0259bl\u0259\u011fl\u0259r b\u00fcdc\u0259y\u0259 \u00f6d\u0259nilir<\/p>\n<ol>\n<li>Hesablanm\u0131\u015f vergi m\u0259bl\u0259\u011fi<\/li>\n<li>Hesablanm\u0131\u015f faiz m\u0259bl\u0259\u011fi<\/li>\n<li>Tetbiq edilmi\u015f sanksiya m\u0259bl\u0259\u011fi<\/li>\n<li>Hesablanm\u0131\u015f vergi, faiz v\u0259 sanksiya m\u0259bl\u0259\u011fi<\/li>\n<\/ol>\n<p>#712<\/p>\n<p>Vergi orqan\u0131 t\u0259r\u0259find\u0259n vergi hesabat\u0131n\u0131n onun bar\u0259sind\u0259 kameral vergi yoxlamas\u0131 apar\u0131ld\u0131qdan sonra v\u0259 ya h\u0259r hans\u0131 h\u0259r\u0259k\u0259tl\u0259rin h\u0259yata ke\u00e7irilm\u0259si il\u0259 q\u0259bul edilm\u0259si \u015f\u0259rtl\u0259ndiril\u0259 bil\u0259rmi?<\/p>\n<p>A) Vergi orqan\u0131n\u0131n q\u0259rar\u0131 il\u0259 \u015f\u0259rtl\u0259ndiril\u0259 bil\u0259r<\/p>\n<p>B) M\u00fcst\u0259sna hallarda \u015f\u0259rtl\u0259ndiril\u0259 bil\u0259r<\/p>\n<p>C) Vergi \u00f6d\u0259yicisinin m\u00fcraci\u0259tin\u0259 \u0259sas\u0259n \u015f\u0259rtl\u0259ndiril\u0259 bil\u0259r<\/p>\n<p>D) \u015e\u0259rtl\u0259ndirilm\u0259si yolverilm\u0259zdir<\/p>\n<p>713<\/p>\n<p>Vergi orqan\u0131 t\u0259r\u0259find\u0259n vergi hesabat\u0131 a\u015fa\u011f\u0131dak\u0131 hans\u0131 hallardan biri olduqda q\u0259bul edilmir?<\/p>\n<p>1. vergi \u00f6d\u0259yicisinin eynil\u0259\u015fdirm\u0259 n\u00f6mr\u0259si g\u00f6st\u0259rilm\u0259dikd\u0259 v\u0259 ya s\u0259hv g\u00f6st\u0259rildikd\u0259;<\/p>\n<p>2. vergi d\u00f6vr\u00fc \u0259ks olunmad\u0131qda;<\/p>\n<p>3. vergi \u00f6d\u0259yicisi hesabat\u0131 po\u00e7t vasit\u0259sil\u0259 t\u0259qdim etdikd\u0259<\/p>\n<p>4. vergi \u00f6d\u0259yicisi olan fiziki \u015f\u0259xs t\u0259r\u0259find\u0259n vergi hesabat\u0131 imzalanmad\u0131qda<\/p>\n<p>5. vergi \u00f6d\u0259yicisinin vergi borcu olduqda<\/p>\n<p>A) 1, 2, 4 B) 1, 2, 3 C) 1, 3, 5 D) 2, 3, 4<\/p>\n<p>714<\/p>\n<p>Vergi orqan\u0131na t\u0259qdim edilmi\u015f vergi hesabat\u0131 Vergi M\u0259c\u0259ll\u0259sind\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f hallarda q\u0259bul edilm\u0259dikd\u0259, hesabat\u0131n vergi orqan\u0131na daxil oldu\u011fu g\u00fcnd\u0259n ne\u00e7\u0259 i\u015f g\u00fcn\u00fc \u0259rzind\u0259 vergi \u00f6d\u0259yicisin\u0259 bu bar\u0259d\u0259, habel\u0259 a\u015fkar edilmi\u015f d\u0259qiqsizlikl\u0259r aradan qald\u0131r\u0131laraq, vergi orqan\u0131na t\u0259qdim edilm\u0259si bar\u0259d\u0259 bildiri\u015f g\u00f6nd\u0259rilir?<\/p>\n<p>A) 2 i\u015f g\u00fcn\u00fc \u0259rzind\u0259<\/p>\n<p>B) 3 i\u015f g\u00fcn\u00fc \u0259rzind\u0259<\/p>\n<p>C) 1 i\u015f g\u00fcn\u00fc \u0259rzind\u0259<\/p>\n<p>D) 5 i\u015f g\u00fcn\u00fc \u0259rzind\u0259<\/p>\n<p>715<\/p>\n<p>Hans\u0131 \u015f\u0259xsl\u0259r qanunla m\u00fc\u0259yy\u0259n edilmi\u015f hallarda v\u0259 qaydada \u00f6d\u0259nilmi\u015f m\u0259bl\u0259\u011fl\u0259r haqq\u0131nda vergi orqan\u0131na m\u0259lumat verm\u0259lidirl\u0259r?<\/p>\n<p>A) t\u0259qdim edil\u0259n mallar\u0131n d\u0259y\u0259rini \u00f6d\u0259y\u0259n \u015f\u0259xsl\u0259r<\/p>\n<p>B) yaln\u0131z g\u00f6st\u0259rilmi\u015f xidm\u0259tl\u0259rin haqq\u0131n\u0131 \u00f6d\u0259y\u0259n \u015f\u0259xsl\u0259r<\/p>\n<p>C) qeyri-rezidentin daimi n\u00fcmay\u0259nd\u0259liyin\u0259 icar\u0259 haqq\u0131 \u00f6d\u0259y\u0259n \u015f\u0259xsl\u0259r<\/p>\n<p>D) g\u00f6r\u00fclm\u00fc\u015f i\u015fl\u0259rin v\u0259 ya g\u00f6st\u0259rilmi\u015f xidm\u0259tl\u0259rin haqq\u0131n\u0131 \u00f6d\u0259y\u0259n, yaxud h\u0259r hans\u0131 dig\u0259r \u00f6d\u0259m\u0259l\u0259r aparan \u015f\u0259xsl\u0259r<\/p>\n<p>716<\/p>\n<p>G\u00f6r\u00fclm\u00fc\u015f i\u015fl\u0259rin v\u0259 ya g\u00f6st\u0259rilmi\u015f xidm\u0259tl\u0259rin haqq\u0131n\u0131 \u00f6d\u0259y\u0259n, yaxud h\u0259r hans\u0131 dig\u0259r \u00f6d\u0259m\u0259l\u0259r aparan \u015f\u0259xs qanunla m\u00fc\u0259yy\u0259n edilmi\u015f hallarda v\u0259 qaydada n\u0259 bar\u0259d\u0259 vergi orqan\u0131na m\u0259lumat verm\u0259lidirl\u0259r?<\/p>\n<p>A) \u00f6d\u0259nilmi\u015f m\u0259bl\u0259\u011fl\u0259r haqq\u0131nda<\/p>\n<p>B) g\u00f6r\u00fclm\u00fc\u015f i\u015fl\u0259r v\u0259 ya g\u00f6st\u0259rilmi\u015f xidm\u0259tl\u0259r haqq\u0131nda<\/p>\n<p>C) i\u015fl\u0259ri g\u00f6r\u0259n v\u0259 ya xidm\u0259tl\u0259ri g\u00f6st\u0259r\u0259n \u015f\u0259xsl\u0259r bar\u0259d\u0259<\/p>\n<p>D) i\u015fl\u0259ri g\u00f6r\u0259n v\u0259 ya xidm\u0259tl\u0259ri g\u00f6st\u0259r\u0259n \u015f\u0259xsl\u0259rin rezident v\u0259 ya qeyri-rezident olmas\u0131 bar\u0259d\u0259<\/p>\n<p>717<\/p>\n<p>Hans\u0131 vergi n\u00f6vl\u0259ri \u00fczr\u0259 hesabat\u0131n verilm\u0259si m\u00fcdd\u0259ti uzad\u0131la bil\u0259r?<\/p>\n<p>A) g\u0259lir vergisi v\u0259 m\u0259d\u0259n vergisi<\/p>\n<p>B) m\u0259nf\u0259\u0259t vergisi v\u0259 \u0259lav\u0259 d\u0259y\u0259r vergisi<\/p>\n<p>C) sad\u0259l\u0259\u015fdirilmi\u015f vergi v\u0259 \u0259mlak vergisi<\/p>\n<p>D) g\u0259lir vergisi v\u0259 m\u0259nf\u0259\u0259t vergisi<\/p>\n<p>718<\/p>\n<p>Hans\u0131 halda g\u0259lir vergisi v\u0259 ya m\u0259nf\u0259\u0259t vergisi \u00fczr\u0259 vergi hesabat\u0131n\u0131n verilm\u0259si m\u00fcdd\u0259ti uzad\u0131la bil\u0259r?<\/p>\n<p>A) vergi \u00f6d\u0259yicisi hesabat\u0131n verilm\u0259si m\u00fcdd\u0259ti ke\u00e7dikd\u0259n sonra m\u00fcraci\u0259t etdikd\u0259<\/p>\n<p>B) vergi \u00f6d\u0259yicisi hesabat\u0131n verilm\u0259si m\u00fcdd\u0259ti ba\u015fa \u00e7atanad\u0259k m\u00fcraci\u0259t etdikd\u0259 v\u0259 bu zaman \u00f6d\u0259nilm\u0259li olan verginin m\u0259bl\u0259\u011fini tamamil\u0259 \u00f6d\u0259dikd\u0259<\/p>\n<p>C) vergi \u00f6d\u0259yicisi hesabat\u0131n verilm\u0259si m\u00fcdd\u0259ti ke\u00e7dikd\u0259n sonra m\u00fcraci\u0259t etdikd\u0259 v\u0259 \u00f6d\u0259nilm\u0259li olan vergil\u0259ri \u00f6d\u0259dikd\u0259<\/p>\n<p>D) vergi \u00f6d\u0259yicisi hesabat\u0131n verilm\u0259si m\u00fcdd\u0259ti ba\u015fa \u00e7atanad\u0259k m\u00fcraci\u0259t etdikd\u0259 v\u0259 bu zaman \u00f6d\u0259nilm\u0259li olan vergi m\u0259bl\u0259\u011fi \u00f6d\u0259nilm\u0259dikd\u0259<\/p>\n<p>719<\/p>\n<p>G\u0259lir vergisi v\u0259 ya m\u0259nf\u0259\u0259t vergisi \u00fczr\u0259 hesabat\u0131n verilm\u0259 m\u00fcdd\u0259ti n\u0259 q\u0259d\u0259r uzad\u0131la bil\u0259r?<\/p>\n<p>A) 1 ayad\u0259k<\/p>\n<p>B) 3 ayad\u0259k<\/p>\n<p>C) 6 ayad\u0259k<\/p>\n<p>D) 9 ayad\u0259k<\/p>\n<p>720<\/p>\n<p>Qanunvericiliy\u0259 m\u00fcvafiq olaraq hesabat \u00fczr\u0259 hesablanm\u0131\u015f verginin m\u0259bl\u0259\u011fi \u00f6d\u0259nilmi\u015f m\u0259bl\u0259\u011fd\u0259n art\u0131q olduqda, yaranan f\u0259rql\u0259 ba\u011fl\u0131 hans\u0131 t\u0259dbir g\u00f6r\u00fclm\u0259lidir?<\/p>\n<p>A) verginin \u00f6d\u0259nilm\u0259sinin son m\u00fcdd\u0259ti g\u00fcn\u00fcnd\u0259n hesablanan faizl\u0259r n\u0259z\u0259r\u0259 al\u0131nmaqla h\u0259min f\u0259rq b\u00fcdc\u0259y\u0259 ke\u00e7irilm\u0259lidir<\/p>\n<p>B) verginin \u00f6d\u0259nilm\u0259sinin son m\u00fcdd\u0259ti g\u00fcn\u00fcnd\u0259n 3 g\u00fcn sonra hesablanan faizl\u0259r n\u0259z\u0259r\u0259 al\u0131nmaqla h\u0259min f\u0259rq b\u00fcdc\u0259y\u0259 ke\u00e7irilm\u0259lidir<\/p>\n<p>C) verginin \u00f6d\u0259nilm\u0259sinin son m\u00fcdd\u0259ti g\u00fcn\u00fcnd\u0259n hesablanan faizl\u0259r n\u0259z\u0259r\u0259 al\u0131nmadan h\u0259min f\u0259rq b\u00fcdc\u0259y\u0259 ke\u00e7irilm\u0259lidir<\/p>\n<p>D) verginin \u00f6d\u0259nilm\u0259sinin son m\u00fcdd\u0259ti g\u00fcn\u00fcnd\u0259n hesablanan faizl\u0259r n\u0259z\u0259r\u0259 al\u0131nmaqla h\u0259min f\u0259rqin 50%-i b\u00fcdc\u0259y\u0259 ke\u00e7irilm\u0259lidir<\/p>\n<p>721<\/p>\n<p>Vergi M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq hans\u0131 hallarda g\u0259lir vergisinin v\u0259 ya m\u0259nf\u0259\u0259t vergisinin hesabat\u0131n\u0131n verilm\u0259si m\u00fcdd\u0259tinin uzad\u0131lmas\u0131 verginin \u00f6d\u0259nilm\u0259si m\u00fcdd\u0259tini d\u0259yi\u015fdir\u0259 bil\u0259r?<\/p>\n<p>A)b\u00fct\u00fcn hallarda<\/p>\n<p>B) yaln\u0131z qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcst\u0259sna hallarda<\/p>\n<p>C) m\u00fcdd\u0259tin uzad\u0131lmas\u0131 verginin \u00f6d\u0259nilm\u0259si m\u00fcdd\u0259tini d\u0259yi\u015fdirmir<\/p>\n<p>D) vergi \u00f6d\u0259yicisinin iflasa u\u011framaq t\u0259hl\u00fck\u0259si olduqda<\/p>\n<p>722<\/p>\n<p>Banklar v\u0259 bank \u0259m\u0259liyyatlar\u0131n\u0131n ayr\u0131-ayr\u0131 n\u00f6vl\u0259rini h\u0259yata ke\u00e7ir\u0259n dig\u0259r kredit t\u0259\u015fkilatlar\u0131 yaln\u0131z vergi orqanlar\u0131 t\u0259r\u0259find\u0259n vergi \u00f6d\u0259yicisinin eynil\u0259\u015fdirm\u0259 n\u00f6mr\u0259si verildiyini t\u0259sdiq ed\u0259n s\u0259n\u0259dl\u0259r verildikd\u0259n sonra h\u00fcquqi \u015f\u0259xsl\u0259r\u0259 v\u0259 sahibkarl\u0131q f\u0259aliyy\u0259tini h\u00fcquqi \u015f\u0259xs yaratmadan h\u0259yata ke\u00e7ir\u0259n fiziki \u015f\u0259xsl\u0259r\u0259 m\u00fcnasib\u0259td\u0259 a\u015fa\u011f\u0131dak\u0131 hans\u0131 t\u0259dbirl\u0259ri aparma\u011fa borcludurlar?<\/p>\n<p>1. bank s\u0259n\u0259dl\u0259rind\u0259 vergi \u00f6d\u0259yicisinin eynil\u0259\u015fdirm\u0259 n\u00f6mr\u0259si g\u00f6st\u0259rilm\u0259dikd\u0259, hesablar \u00fczr\u0259 \u0259m\u0259liyyatlar aparma\u011fa<\/p>\n<p>2. milli v\u0259 ya xarici valyutada cari v\u0259 ya dig\u0259r hesablar a\u00e7ma\u011fa<\/p>\n<p>3. bank s\u0259n\u0259dl\u0259rind\u0259 vergi \u00f6d\u0259yicisinin eynil\u0259\u015fdirm\u0259 n\u00f6mr\u0259si g\u00f6st\u0259rilm\u0259dikd\u0259, hesablar \u00fczr\u0259 \u0259m\u0259liyyatlar aparmama\u011fa<\/p>\n<p>4. 1-3-c\u00fc b\u0259ndl\u0259rd\u0259 g\u00f6st\u0259ril\u0259n b\u00fct\u00fcn t\u0259dbirl\u0259ri<\/p>\n<p>A)1, 3, 4 B) 2, 3 C)1, 2 D) 1, 2, 4<\/p>\n<p>723<\/p>\n<p>Banklar v\u0259 bank \u0259m\u0259liyyatlar\u0131n\u0131n ayr\u0131-ayr\u0131 n\u00f6vl\u0259rini h\u0259yata ke\u00e7ir\u0259n dig\u0259r kredit t\u0259\u015fkilatlar\u0131 h\u00fcquqi \u015f\u0259xsl\u0259rin v\u0259 sahibkarl\u0131q f\u0259aliyy\u0259tini h\u00fcquqi \u015f\u0259xs yaratmadan h\u0259yata ke\u00e7ir\u0259n fiziki \u015f\u0259xsl\u0259rin \u00f6z hesabla\u015fma, milli v\u0259 ya xarici valyutada cari v\u0259 ya dig\u0259r hesablar\u0131ndan vergil\u0259rin \u00f6d\u0259nilm\u0259si haqq\u0131nda \u00f6d\u0259m\u0259 tap\u015f\u0131r\u0131qlar\u0131n\u0131 hans\u0131 hallarda icra etm\u0259y\u0259 borcludurlar?<\/p>\n<p>A) he\u00e7 bir halda<\/p>\n<p>B) yaln\u0131z m\u00fclki qanunvericilikd\u0259 n\u0259z\u0259rd\u0259 tutulan hallarda<\/p>\n<p>C) yaln\u0131z m\u00fcst\u0259sna hallarda<\/p>\n<p>D) b\u00fct\u00fcn hallarda<\/p>\n<p>724<\/p>\n<p>Banklar v\u0259 bank \u0259m\u0259liyyatlar\u0131n\u0131n ayr\u0131-ayr\u0131 n\u00f6vl\u0259rini h\u0259yata ke\u00e7ir\u0259n dig\u0259r kredit t\u0259\u015fkilatlar\u0131 h\u00fcquqi \u015f\u0259xsl\u0259rin v\u0259 sahibkarl\u0131q f\u0259aliyy\u0259tini h\u00fcquqi \u015f\u0259xs yaratmadan h\u0259yata ke\u00e7ir\u0259n fiziki \u015f\u0259xsl\u0259rin milli v\u0259 ya xarici valyutada cari v\u0259 ya dig\u0259r hesablar\u0131ndan v\u0259saitin tutulmas\u0131 \u00fczr\u0259 \u0259m\u0259liyyatlar\u0131n apar\u0131ld\u0131\u011f\u0131 g\u00fcn daha hans\u0131 \u0259m\u0259liyyatlar\u0131 aparma\u011fa borcludurlar?<\/p>\n<p>A) vergi m\u0259bl\u0259\u011fl\u0259rini m\u00fcvafiq b\u00fcdc\u0259y\u0259 ke\u00e7irm\u0259y\u0259 [bank v\u0259 ya b\u00fcdc\u0259y\u0259 kassa xidm\u0259ti g\u00f6st\u0259r\u0259n dig\u0259r maliyy\u0259 idar\u0259sin\u0259 k\u00f6\u00e7\u00fcrm\u0259y\u0259]<\/p>\n<p>B) vergi m\u0259bl\u0259\u011fl\u0259rini vergi \u00f6d\u0259yicil\u0259rind\u0259n tutma\u011fa<\/p>\n<p>C) vergi m\u0259bl\u0259\u011fl\u0259rini hesablama\u011fa<\/p>\n<p>D) vergi m\u0259bl\u0259\u011fl\u0259rinin hesablanmas\u0131n\u0131n d\u00fczg\u00fcnl\u00fcy\u00fcn\u0259 n\u0259zar\u0259t etm\u0259y\u0259<\/p>\n<p>725<\/p>\n<p>Kredit t\u0259\u015fkilat\u0131 v\u0259 ya bank \u0259m\u0259liyyatlar\u0131 aparan \u015f\u0259xs m\u00fcvafiq icra\u00a0hakimiyy\u0259ti orqan\u0131n\u0131n t\u0259sdiq etdiyi formada g\u00f6nd\u0259ril\u0259n bildiri\u015fi ald\u0131qdan sonra hans\u0131 m\u0259lumatlar\u0131n vergi orqan\u0131na veril\u0259c\u0259yi bar\u0259d\u0259 5 i\u015f g\u00fcn\u00fc m\u00fc dd\u0259tind\u0259 hesab\u00a0sahibin\u0259 r\u0259smi m\u0259lumat g\u00f6nd\u0259rm\u0259lidir<\/p>\n<p>A) verginin hesablanmas\u0131 \u00fc\u00e7\u00fcn z\u0259ruri olan m\u0259lumatlar\u0131n<\/p>\n<p>B) vergitutma obyekti il\u0259 ba\u011fl\u0131 m\u0259lumatlar\u0131n<\/p>\n<p>C) h\u0259min bildiri\u015fd\u0259 g\u00f6st\u0259ril\u0259n m\u0259lumatlar\u0131n<\/p>\n<p>D) vergi \u00f6d\u0259yicisinin f\u0259aliyy\u0259ti haqq\u0131nda m\u0259lumatlar\u0131n<\/p>\n<p>726<\/p>\n<p>Kredit t\u0259\u015fkilat\u0131 v\u0259 ya bank \u0259m\u0259liyyatlar\u0131 aparan \u015f\u0259xs m\u00fcvafiq icra\u00a0hakimiyy\u0259ti orqan\u0131n\u0131n t\u0259sdiq etdiyi formada bildiri\u015fd\u0259 t\u0259l\u0259b olunan m\u0259lumatlar\u0131 ne\u00e7\u0259 g\u00fcn m\u00fcdd\u0259tind\u0259 vergi orqan\u0131na t\u0259qdim etm\u0259lidir?<\/p>\n<p>A) 3 g\u00fcn m\u00fcdd\u0259tind\u0259<\/p>\n<p>B) 10 g\u00fcn m\u00fcdd\u0259tind\u0259<\/p>\n<p>C) 15 g\u00fcn m\u00fcdd\u0259tind\u0259<\/p>\n<p>D) 5 g\u00fcn m\u00fcdd\u0259tind\u0259<\/p>\n<p>727<\/p>\n<p>Qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada bank hesablar\u0131 v\u0259 ya \u0259m\u0259liyyatlar bar\u0259d\u0259 al\u0131nm\u0131\u015f m\u0259lumatlar m\u00fcvafiq beyn\u0259lxalq m\u00fcqavil\u0259nin m\u00fcdd\u0259alar\u0131 \u0259sas\u0131nda dig\u0259r d\u00f6vl\u0259tin aidiyy\u0259ti orqanlar\u0131na veril\u0259 bil\u0259rmi?<\/p>\n<p>A) 15 g\u00fcn m\u00fcdd\u0259tind\u0259 ver\u0259 bil\u0259r<\/p>\n<p>B) m\u0259lumat verilm\u0259si qada\u011fand\u0131r<\/p>\n<p>C) veril\u0259 bil\u0259r<\/p>\n<p>D) bank sirri oldu\u011fundan m\u0259lumat m\u0259hk\u0259m\u0259 q\u0259rar\u0131 il\u0259 veril\u0259 bil\u0259r<\/p>\n<p>728<\/p>\n<p>Qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada bank hesablar\u0131 v\u0259 ya \u0259m\u0259liyyatlar bar\u0259d\u0259 al\u0131nm\u0131\u015f m\u0259lumatlar m\u00fcvafiq beyn\u0259lxalq m\u00fcqavil\u0259nin m\u00fcdd\u0259alar\u0131 \u0259sas\u0131nda dig\u0259r d\u00f6vl\u0259tin aidiyy\u0259ti orqanlar\u0131na veril\u0259 bil\u0259r. Dig\u0259r hans\u0131 hallarda bank hesablar\u0131 v\u0259 \u0259m\u0259liyyatlar bar\u0259d\u0259 al\u0131nm\u0131\u015f m\u0259lumatlar\u0131n dig\u0259r orqanlara v\u0259 ya v\u0259t\u0259nda\u015flara verilm\u0259si qada\u011fand\u0131r.<\/p>\n<p>A) dig\u0259r he\u00e7 bir halda yol verilmir<\/p>\n<p>B) b\u00fct\u00fcn hallarda yol verilir<\/p>\n<p>C) bu yaln\u0131z m\u00fcst\u0259sna hallarda m\u00fcmk\u00fcn ola bil\u0259r<\/p>\n<p>D) m\u00fcv\u0259kkil bank\u0131n m\u00fc\u0259yy\u0259n etdiyi b\u00fct\u00fcn hallarda h\u0259min m\u0259lumatlar\u0131n verilm\u0259sin\u0259 yol veril\u0259 bil\u0259r<\/p>\n<p>729<\/p>\n<p>Vergi \u00f6hd\u0259liyi n\u0259dir?<\/p>\n<p>A) vergitutma obyekti<\/p>\n<p>B) vergi hesablamaq v\u0259zif\u0259si<\/p>\n<p>C) vergi b\u0259yannam\u0259si verm\u0259k v\u0259zif\u0259si<\/p>\n<p>D) vergini (o c\u00fcml\u0259d\u0259n cari vergi \u00f6d\u0259m\u0259l\u0259rini), hesablanm\u0131\u015f faizl\u0259ri v\u0259 t\u0259tbiq edilmi\u015f maliyy\u0259 sanksiyalar\u0131n\u0131\u00a0\u00f6d\u0259m\u0259k v\u0259zif\u0259si<\/p>\n<p>730<\/p>\n<p>Vergi \u00f6hd\u0259liyinin yaranmas\u0131, d\u0259yi\u015fdirilm\u0259si v\u0259 ya l\u0259\u011fv edilm\u0259si \u00fc\u00e7\u00fcn \u0259saslar, h\u0259m\u00e7inin vergi \u00f6hd\u0259liyinin yerin\u0259 yetirilm\u0259si qaydas\u0131 v\u0259 \u015f\u0259rtl\u0259ri hans\u0131 s\u0259n\u0259dl\u0259 m\u00fc\u0259yy\u0259n edilir?<\/p>\n<p>A) M\u00fclki M\u0259c\u0259ll\u0259 il\u0259<\/p>\n<p>B) \u018fm\u0259k M\u0259c\u0259ll\u0259si il\u0259<\/p>\n<p>C) yaln\u0131z Vergi M\u0259c\u0259ll\u0259si il\u0259<\/p>\n<p>D) Nazirl\u0259r Kabinetinin m\u00fcvafiq q\u0259rar\u0131 il\u0259<\/p>\n<p>731<\/p>\n<p>Vergi \u00f6d\u0259yicisinin vergi qanunvericiliyinin t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun olaraq vergi \u00f6hd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259si \u00fc\u00e7\u00fcn cavabdehliyi hans\u0131 andan ba\u015flay\u0131r?<\/p>\n<p>A) vergi qanunvericiliyi il\u0259 tan\u0131\u015f oldu\u011fu andan<\/p>\n<p>B) verginin \u00f6d\u0259nilm\u0259sini n\u0259z\u0259rd\u0259 tutan \u015f\u0259raitin yarand\u0131\u011f\u0131 andan<\/p>\n<p>C) vergi orqanlar\u0131nda qeydiyyata al\u0131nd\u0131\u011f\u0131 andan<\/p>\n<p>D) vergil\u0259r \u00fczr\u0259 borc yarand\u0131\u011f\u0131 andan<\/p>\n<p>732<\/p>\n<p>Vergi \u00f6hd\u0259liyin\u0259 xitam verildiyi hallar\u0131 g\u00f6st\u0259rin:<\/p>\n<p>1. vergi \u00f6d\u0259yicisinin pul v\u0259saiti olmad\u0131\u011f\u0131 halda<\/p>\n<p>2. vergi \u00f6d\u0259nildikd\u0259<\/p>\n<p>3. verginin \u00f6d\u0259nilm\u0259si \u00f6hd\u0259liyin\u0259 xitam verilm\u0259si vergil\u0259r haqq\u0131nda qanunvericiliy\u0259 m\u00fcvafiq olaraq ortaya \u00e7\u0131xan hallarda<\/p>\n<p>4. l\u0259\u011fvetm\u0259 komissiyas\u0131 t\u0259r\u0259find\u0259n b\u00fcdc\u0259 il\u0259 b\u00fct\u00fcn hesabla\u015fmalar apar\u0131ld\u0131qdan sonra vergi \u00f6d\u0259yicisi olan h\u00fcquqi \u015f\u0259xs l\u0259\u011fv edildikd\u0259<\/p>\n<p>5. vergi \u00f6d\u0259yicisinin yaz\u0131l\u0131 xahi\u015fi olduqda<\/p>\n<p>A) 1, 2, 3 B) 1, 3, 4 C) 3, 4, 5 D) 2, 3, 4<\/p>\n<p>733<\/p>\n<p>Vergi \u00f6hd\u0259liyin\u0259 xitam verildiyi hallar\u0131 g\u00f6st\u0259rin:<\/p>\n<p>1. vergi \u00f6d\u0259yicisinin pul v\u0259saiti olmad\u0131\u011f\u0131 halda<\/p>\n<p>2. Az\u0259rbaycan Respublikas\u0131n\u0131n qanunvericiliyi il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada m\u00fcflis olmas\u0131 n\u0259tic\u0259sind\u0259 l\u0259\u011fv edilmi\u015f borclu vergi \u00f6d\u0259yicisinin m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 il\u0259 \u00f6d\u0259nilm\u0259sind\u0259n imtina edilmi\u015f t\u0259l\u0259bl\u0259r l\u0259\u011fv edilmi\u015f say\u0131ld\u0131qda<\/p>\n<p>3. verginin \u00f6d\u0259nilm\u0259si \u00f6hd\u0259liyin\u0259 xitam verilm\u0259si vergil\u0259r haqq\u0131nda qanunvericiliy\u0259 m\u00fcvafiq olaraq ortaya \u00e7\u0131xan hallarda<\/p>\n<p>4. l\u0259\u011fvetm\u0259 komissiyas\u0131 t\u0259r\u0259find\u0259n b\u00fcdc\u0259 il\u0259 b\u00fct\u00fcn hesabla\u015fmalar apar\u0131ld\u0131qdan sonra vergi \u00f6d\u0259yicisi olan h\u00fcquqi \u015f\u0259xs l\u0259\u011fv edildikd\u0259<\/p>\n<p>5. vergi \u00f6d\u0259yicisinin yaz\u0131l\u0131 xahi\u015fi olduqda<\/p>\n<p>A) 1, 2, 3 B) 1, 3, 4 C) 3, 4, 5 D) 2, 3, 4<\/p>\n<p>734<\/p>\n<p>A\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259n hans\u0131 hallarda vergi \u00f6hd\u0259liyin\u0259 xitam verilir?<\/p>\n<p>A) vergi \u00f6d\u0259yicisi f\u0259aliyy\u0259tini dayand\u0131rd\u0131qda<\/p>\n<p>B) vergil\u0259r \u00f6d\u0259nildikd\u0259<\/p>\n<p>C) h\u00fcquqi \u015f\u0259xs m\u00fcflis olduqda<\/p>\n<p>D) vergi \u00f6d\u0259yicisi olan fiziki \u015f\u0259xs k\u00f6\u00e7d\u00fckd\u0259<\/p>\n<p>735. Vergi \u00f6hd\u0259liyinin \u0259vv\u0259lc\u0259d\u0259n m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si bar\u0259d\u0259\u00a0q\u0259rar q\u0259bul edilm\u0259si m\u0259qs\u0259dil\u0259 vergi orqan\u0131na teqdim etdiyi \u0259riz\u0259y\u0259 hans\u0131 s\u0259n\u0259dl\u0259ri \u0259lav\u0259 etm\u0259lidir<\/p>\n<ol>\n<li>M\u00fcraci\u0259t etdiyi tarix\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 borc m\u0259bl\u0259\u011fi bar\u0259d\u0259 m\u0259lumat<\/li>\n<li>bar\u0259sind\u0259 q\u0259rar\u0131n q\u0259bul edilm\u0259si t\u0259l\u0259b edil\u0259n vergi tutulan \u0259m\u0259liyyata aid s\u0259n\u0259dl\u0259r<\/li>\n<li>vergi tutulan \u0259m\u0259liyyatlar \u00fczr\u0259 vergi \u00f6hd\u0259likl\u0259rinin v\u0259 vergi qanunvericiliyinin t\u0259tbiq edilm\u0259sinin do\u011furaca\u011f\u0131 h\u00fcquqi n\u0259tic\u0259l\u0259r\u0259 dair vergi \u00f6d\u0259yicisinin qeydl\u0259ri<\/li>\n<li>q\u0259rar\u0131n q\u0259bulu \u00fc\u00e7\u00fcn z\u0259ruri hesab edil\u0259n dig\u0259r m\u0259lumatlar<\/li>\n<li>teqdim etdiyi b\u0259yannam\u0259l\u0259r bar\u0259d\u0259 arayi\u015f\u0131<\/li>\n<li>1.2.3 B) 2.3.4 C) 3.4.5 D) 1.3.5<\/li>\n<\/ol>\n<p>736. \u018friz\u0259d\u0259 v\u0259 ona \u0259lav\u0259 edilmi\u015f s\u0259n\u0259dl\u0259rd\u0259 aradan qald\u0131r\u0131lmas\u0131 m\u00fcmk\u00fcn olan v\u0259 q\u0259rar\u0131n q\u0259bul edilm\u0259si \u00fc\u00e7\u00fcn imtinaya s\u0259b\u0259b olmayan \u00e7at\u0131\u015fmazl\u0131qlar a\u015fkar edildikd\u0259, \u0259riz\u0259nin qeydiyyata al\u0131nd\u0131\u011f\u0131 tarixd\u0259n ne\u00e7\u0259 g\u00fcnd\u0259n gec olmayaraq vergi orqan\u0131 onlar\u0131n aradan qald\u0131r\u0131lmas\u0131 bar\u0259d\u0259 m\u0259lumat\u0131 vergi \u00f6d\u0259yicisin\u0259 bildirm\u0259lidir<\/p>\n<ol>\n<li>3 i\u015f g\u00fcn\u00fcnd\u0259n<\/li>\n<li>5 i\u015f g\u00fcn\u00fcnd\u0259n<\/li>\n<li>10 i\u015f g\u00fcn\u00fcnd\u0259n<\/li>\n<li>20 i\u015f g\u00fcn\u00fcnd\u0259n<\/li>\n<\/ol>\n<p>737 Vergi \u00f6d\u0259yicisi h\u0259min \u00e7at\u0131\u015fmazl\u0131qlar\u0131 m\u0259lumat\u0131 ald\u0131\u011f\u0131 vaxtdan \u0259n geci ne\u00e7\u0259 i\u015f g\u00fcn\u00fc \u0259rzind\u0259 aradan qald\u0131rmal\u0131d\u0131r.<\/p>\n<ol>\n<li>3 i\u015f g\u00fcn\u00fcnd\u0259n<\/li>\n<li>5 i\u015f g\u00fcn\u00fcnd\u0259n<\/li>\n<li>10 i\u015f g\u00fcn\u00fcnd\u0259n<\/li>\n<li>20 i\u015f g\u00fcn\u00fcnd\u0259n<\/li>\n<\/ol>\n<p>738. Vergi \u00f6hd\u0259liyinin \u0259vv\u0259lc\u0259d\u0259n m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si bar\u0259d\u0259 q\u0259rar q\u0259bul edil\u0259n \u0259m\u0259liyyatla ba\u011fl\u0131 m\u00fcnasib\u0259tl\u0259ri t\u0259nziml\u0259y\u0259n normativ h\u00fcquqi aktlarda \u0259m\u0259liyyat ba\u015f tutanad\u0259k d\u0259yi\u015fiklik ba\u015f verdiyi\u00a0 hallar istisna olmaqla ne\u00e7\u0259 il m\u00fcdd\u0259tind\u0259 m\u0259cburi h\u00fcquqi q\u00fcvv\u0259y\u0259 malik olur<\/p>\n<ol>\n<li>1 il<\/li>\n<li>2 il<\/li>\n<li>3 il<\/li>\n<li>5 il<\/li>\n<\/ol>\n<p>739. Q\u0259rar\u0131n q\u0259bul edilm\u0259si \u00fc\u00e7\u00fcn d\u00f6vl\u0259t r\u00fcsumu , vergi orqan\u0131n\u0131n verdiyi m\u0259lumat al\u0131nd\u0131\u011f\u0131 tarixd\u0259n\u00a0 ne\u00e7\u0259\u00a0 i\u015f g\u00fcn\u00fc \u0259rzind\u0259 vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n \u00f6d\u0259nilir v\u0259 \u00f6d\u0259ni\u015fi t\u0259sdiq ed\u0259n s\u0259n\u0259d vergi orqan\u0131na t\u0259qdim olunur<\/p>\n<ol>\n<li>1 i\u015f g\u00fcn\u00fcnd\u0259n<\/li>\n<li>3 i\u015f g\u00fcn\u00fcnd\u0259n<\/li>\n<li>5 i\u015f g\u00fcn\u00fcnd\u0259n<\/li>\n<li>10 i\u015f g\u00fcn\u00fcnd\u0259n<\/li>\n<\/ol>\n<p>740. A\u015fa\u011f\u0131dak\u0131 hans\u0131 hallarda vergi orqan\u0131 t\u0259r\u0259find\u0259n vergi \u00f6hd\u0259liyinin \u0259vv\u0259lc\u0259d\u0259n m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si bar\u0259d\u0259 q\u0259rar\u0131n q\u0259bul edilm\u0259sind\u0259n imtina edilir:<\/p>\n<ol>\n<li>\u0259riz\u0259d\u0259 v\u0259 ona \u0259lav\u0259 olunmu\u015f s\u0259n\u0259dl\u0259rd\u0259 qanuna uy\u011fun olmayan m\u0259lumatlar olduqda<\/li>\n<li>\u0259riz\u0259d\u0259 v\u0259 ona \u0259lav\u0259 olunmu\u015f s\u0259n\u0259dl\u0259rd\u0259 qanuna uy\u011fun olan m\u0259lumatlar olduqda<\/li>\n<li>\u0259riz\u0259d\u0259 qeyd olunan \u0259m\u0259liyyat \u00fczr\u0259 bu M\u0259c\u0259ll\u0259y\u0259 uy\u011fun olaraq vergi \u00f6hd\u0259liyinin m\u00fc\u0259yy\u0259n edilm\u0259sin\u0259 dair vergi orqan\u0131n\u0131n q\u0259rar\u0131 olduqda v\u0259 bu \u0259m\u0259liyyat \u00fczr\u0259 g\u00f6st\u0259ricil\u0259rd\u0259 h\u0259r hans\u0131 d\u0259yi\u015fiklik ba\u015f verm\u0259dikd\u0259<\/li>\n<li>\u0259riz\u0259d\u0259 qeyd olunan \u0259m\u0259liyyat art\u0131q ba\u015f tutmu\u015f olduqda v\u0259 ya bu \u0259m\u0259liyyatla ba\u011fl\u0131 vergi orqan\u0131n\u0131n q\u0259rar\u0131 v\u0259 ya m\u0259hk\u0259m\u0259nin qanuni q\u00fcvv\u0259y\u0259 minmi\u015f q\u0259rar\u0131 olduqda<\/li>\n<li>\u0259riz\u0259d\u0259 v\u0259 ona \u0259lav\u0259 olunmu\u015f s\u0259n\u0259dl\u0259rd\u0259 g\u00f6steril\u0259n m\u0259lumatlar vergi qanunvericiliyin\u0259 uy\u011fun olduqda<\/li>\n<li>1.2.3 B) 2.3.4 C) 3.4.5 D) 1.3.4<\/li>\n<\/ol>\n<p>741. A\u015fa\u011f\u0131dak\u0131 hans\u0131 hallarda vergi orqan\u0131 t\u0259r\u0259find\u0259n vergi \u00f6hd\u0259liyinin \u0259vv\u0259lc\u0259d\u0259n m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259si bar\u0259d\u0259 q\u0259rar\u0131n q\u0259bul edilm\u0259sind\u0259n imtina edilir<\/p>\n<ol>\n<li>bar\u0259sind\u0259 q\u0259rar q\u0259bul edilm\u0259si n\u0259z\u0259rd\u0259 tutulan \u0259m\u0259liyyat\u0131n d\u0259y\u0259ri 5.000.000 (be\u015f milyon) manatdan a\u015fa\u011f\u0131 olduqda<\/li>\n<li>bar\u0259sind\u0259 q\u0259rar q\u0259bul edilm\u0259si n\u0259z\u0259rd\u0259 tutulan \u0259m\u0259liyyat\u0131n d\u0259y\u0259ri 10.000.000 (on milyon) manatdan a\u015fa\u011f\u0131 olduqda;<\/li>\n<li>d\u00f6vl\u0259t r\u00fcsumunun \u00f6d\u0259nilm\u0259sini t\u0259sdiq ed\u0259n s\u0259n\u0259d g\u00f6st\u0259ril\u0259n m\u00fcdd\u0259td\u0259 vergi orqan\u0131na t\u0259qdim edilm\u0259dikd\u0259<\/li>\n<li>bar\u0259sind\u0259 q\u0259rar q\u0259bul edilm\u0259si \u00fc\u00e7\u00fcn m\u00fcraci\u0259t edilmi\u015f \u0259m\u0259liyyat \u00fczr\u0259 vergi \u00f6d\u0259yicisinin vergid\u0259n yay\u0131nma sxemi yaratmaqla, vergi \u00fcst\u00fcnl\u00fcy\u00fc \u0259ld\u0259 etm\u0259k m\u0259qs\u0259di da\u015f\u0131d\u0131\u011f\u0131 vergi orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edildikd\u0259<\/li>\n<li>bar\u0259sind\u0259 q\u0259rar q\u0259bul edilm\u0259si n\u0259z\u0259rd\u0259 tutulan \u0259m\u0259liyyat \u00fczr\u0259 vergi \u00f6hd\u0259liyinin v\u0259 vergi qanunvericiliyinin t\u0259tbiq edilm\u0259sinin do\u011furaca\u011f\u0131 h\u00fcquqi n\u0259tic\u0259l\u0259rin m\u00fc\u0259yy\u0259n edilm\u0259si vergi orqan\u0131n\u0131n s\u0259lahiyy\u0259tl\u0259rin\u0259 aid olduqda<\/li>\n<li>1.2.3 B) 2.3.4 C) 3.4.5 D) 1.3.5<\/li>\n<\/ol>\n<p>742<\/p>\n<p>Vergi \u00f6hd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259si dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcl\u00fcr?<\/p>\n<p>A) verginin [o c\u00fcml\u0259d\u0259n cari vergi \u00f6d\u0259m\u0259l\u0259rinin] \u00f6d\u0259nilm\u0259si<\/p>\n<p>B) \u00f6d\u0259nilm\u0259li olan vergi m\u0259bl\u0259\u011finin m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259tl\u0259rd\u0259 v\u0259 qaydada hesablanmas\u0131<\/p>\n<p>C) \u00f6d\u0259nilm\u0259li olan vergi m\u0259bl\u0259\u011finin m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259tl\u0259rd\u0259 v\u0259 qaydada \u00f6d\u0259nilm\u0259si<\/p>\n<p>D) verginin [o c\u00fcml\u0259d\u0259n cari vergi \u00f6d\u0259m\u0259l\u0259rinin] hesablanmas\u0131<\/p>\n<p>743<\/p>\n<p>Vergi \u00f6d\u0259yicisinin hesablar\u0131nda v\u0259 ya kassas\u0131nda v\u0259saitin, habel\u0259 onun \u0259mlak\u0131n\u0131n olub-olmamas\u0131ndan as\u0131l\u0131 olmayaraq&#8230;&#8230;&#8230;<\/p>\n<p>A) m\u00fcst\u0259sna hallarda vergi \u00f6hd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259si m\u0259cburidir<\/p>\n<p>B) vergi \u00f6hd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259si k\u00f6n\u00fcll\u00fcd\u00fcr<\/p>\n<p>C) vergi \u00f6hd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259si m\u0259cburi deyil<\/p>\n<p>D) b\u00fct\u00fcn hallarda vergi \u00f6hd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259si m\u0259cburidir<\/p>\n<p>744<\/p>\n<p>Vergi \u00f6hd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259si ard\u0131c\u0131ll\u0131\u011f\u0131 hans\u0131 qanunvericilik s\u0259n\u0259din\u0259 \u0259sas\u0259n h\u0259yata ke\u00e7irilir?<\/p>\n<p>A)Vergi M\u0259c\u0259ll\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada<\/p>\n<p>B) \u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada<\/p>\n<p>C) M\u00fclki M\u0259c\u0259ll\u0259d\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f ard\u0131c\u0131ll\u0131qla<\/p>\n<p>D) Az\u0259rbaycan Respublikas\u0131n\u0131n Konstitusiyas\u0131nda n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada<\/p>\n<p>745<\/p>\n<p>Vergi \u00f6hd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259si kim t\u0259r\u0259find\u0259n h\u0259yata ke\u00e7irilir?<\/p>\n<p>A) vergi \u00f6d\u0259yicisinin n\u00fcmay\u0259nd\u0259si t\u0259r\u0259find\u0259n<\/p>\n<p>B) Vergi M\u0259c\u0259ll\u0259sind\u0259 ba\u015fqa hallar n\u0259z\u0259rd\u0259 tutulmam\u0131\u015fd\u0131rsa, bilavasit\u0259 vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n<\/p>\n<p>C) vergi \u00f6d\u0259yicisinin ail\u0259 \u00fczv\u00fc t\u0259r\u0259find\u0259n<\/p>\n<p>D) vergi \u00f6d\u0259yicisinin t\u0259r\u0259fda\u015f\u0131 t\u0259r\u0259find\u0259n<\/p>\n<p>746<\/p>\n<p>Vergi \u00f6hd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259si dig\u0259r \u015f\u0259xsin \u00fcz\u0259rin\u0259 qoyula bil\u0259rmi?<\/p>\n<p>A) qoyula bilm\u0259z<\/p>\n<p>B) m\u00fcst\u0259sna hallarda vergi \u00f6hd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259si dig\u0259r \u015f\u0259xsin \u00fcz\u0259rin\u0259 qoyula bil\u0259r<\/p>\n<p>C) vergi \u00f6hd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259si yaln\u0131z onun ail\u0259 \u00fczvl\u0259rinin \u00fcz\u0259rin\u0259 qoyula bil\u0259r<\/p>\n<p>D) vergi \u00f6hd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259si onunla qar\u015f\u0131l\u0131ql\u0131 sur\u0259td\u0259 as\u0131l\u0131 olan \u015f\u0259xsl\u0259rin \u00fcz\u0259rin\u0259 qoyula bil\u0259r<\/p>\n<p>747<\/p>\n<p>L\u0259\u011fv edil\u0259n m\u00fc\u0259ssis\u0259nin [t\u0259\u015fkilat\u0131n] vergi \u00f6hd\u0259likl\u0259rini onun pul v\u0259saitl\u0259ri, o c\u00fcml\u0259d\u0259n m\u00fc\u0259ssis\u0259nin [t\u0259\u015fkilat\u0131n] \u0259mlak\u0131n\u0131n sat\u0131\u015f\u0131ndan \u0259ld\u0259 edil\u0259n g\u0259lir hesab\u0131na kim yerin\u0259 yetirir?<\/p>\n<p>A) vergi \u00f6d\u0259yicisinin s\u0259lahiyy\u0259tli n\u00fcmay\u0259nd\u0259si<\/p>\n<p>B) l\u0259\u011fvetm\u0259 komissiyas\u0131<\/p>\n<p>C) vergi orqan\u0131n\u0131n n\u00fcmay\u0259nd\u0259si<\/p>\n<p>D) maliyy\u0259 orqan\u0131n\u0131n n\u00fcmay\u0259nd\u0259si<\/p>\n<p>748<\/p>\n<p>L\u0259\u011fv edil\u0259n m\u00fc\u0259ssis\u0259nin vergi \u00f6hd\u0259likl\u0259ri kim t\u0259r\u0259find\u0259n yerin\u0259 yetirilir?<\/p>\n<p>A) \u00f6hd\u0259lik yerin\u0259 yetirilmir<\/p>\n<p>B) l\u0259\u011fvetm\u0259 komissiyas\u0131 t\u0259r\u0259find\u0259n<\/p>\n<p>C) dig\u0259r \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n<\/p>\n<p>D) \u00f6hd\u0259lik ba\u011f\u0131\u015flan\u0131r<\/p>\n<p>749<\/p>\n<p>Vergi M\u0259c\u0259ll\u0259sind\u0259 ba\u015fqa hallar n\u0259z\u0259rd\u0259 tutulmam\u0131\u015fd\u0131rsa, m\u00fc\u0259ssis\u0259nin [t\u0259\u015fkilat\u0131n] l\u0259\u011fv edil\u0259n filial\u0131n\u0131n v\u0259 ya dig\u0259r ayr\u0131ca b\u00f6lm\u0259sinin \u00f6hd\u0259likl\u0259rini kim yerin\u0259 yetirm\u0259lidir?<\/p>\n<p>A)vergi orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi \u015f\u0259xs<\/p>\n<p>B) bilavasit\u0259 h\u0259min ayr\u0131ca b\u00f6lm\u0259nin daxil oldu\u011fu m\u00fc\u0259ssis\u0259 [t\u0259\u015fkilat]<\/p>\n<p>C) m\u00fc\u0259ssis\u0259nin [t\u0259\u015fkilat\u0131n] l\u0259\u011fvetm\u0259 komissiyas\u0131<\/p>\n<p>D) l\u0259\u011fv edil\u0259n filial\u0131n\u0131n v\u0259 ya dig\u0259r ayr\u0131ca b\u00f6lm\u0259sinin l\u0259\u011fvetm\u0259 komissiyas\u0131<\/p>\n<p>750<\/p>\n<p>Hans\u0131 halda m\u00fc\u0259ssis\u0259nin [t\u0259\u015fkilat\u0131n] vergi \u00f6hd\u0259likl\u0259ri \u00fczr\u0259 qalan borcu qanuna, Nizamnam\u0259y\u0259 v\u0259 ya dig\u0259r t\u0259sis s\u0259n\u0259din\u0259 uy\u011fun olaraq m\u00fc\u0259ssis\u0259nin [t\u0259\u015fkilat\u0131n] \u00f6hd\u0259likl\u0259ri \u00fc\u00e7\u00fcn onun i\u015ftirak\u00e7\u0131lar\u0131 [t\u0259sis\u00e7il\u0259ri] birg\u0259 m\u0259suliyy\u0259t da\u015f\u0131y\u0131rlarsa, h\u0259min i\u015ftirak\u00e7\u0131lar [t\u0259sis\u00e7il\u0259r] t\u0259r\u0259find\u0259n \u00f6d\u0259nilm\u0259lidir?<\/p>\n<p>A) m\u00fc\u0259ssis\u0259nin [t\u0259\u015fkilat\u0131n] yaln\u0131z pul v\u0259saiti onun vergi \u00f6hd\u0259likl\u0259rinin qism\u0259n yerin\u0259 yetirilm\u0259si \u00fc\u00e7\u00fcn kifay\u0259t etdiyi halda<\/p>\n<p>B) m\u00fc\u0259ssis\u0259nin [t\u0259\u015fkilat\u0131n] pul v\u0259saiti, o c\u00fcml\u0259d\u0259n vergi \u00f6hd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259sind\u0259n \u00f6tr\u00fc \u0259mlak\u0131n sat\u0131\u015f\u0131ndan \u0259ld\u0259 edil\u0259n v\u0259sait onun vergi \u00f6hd\u0259likl\u0259rinin tam h\u0259cmd\u0259 yerin\u0259 yetirilm\u0259si \u00fc\u00e7\u00fcn kifay\u0259t etdiyi halda<\/p>\n<p>C) m\u00fc\u0259ssis\u0259nin [t\u0259\u015fkilat\u0131n] pul v\u0259saiti, o c\u00fcml\u0259d\u0259n vergi \u00f6hd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259sind\u0259n \u00f6tr\u00fc \u0259mlak\u0131n sat\u0131\u015f\u0131ndan \u0259ld\u0259 edil\u0259n v\u0259sait onun vergi \u00f6hd\u0259likl\u0259rinin tam h\u0259cmd\u0259 yerin\u0259 yetirilm\u0259si \u00fc\u00e7\u00fcn kifay\u0259t etm\u0259diyi halda<\/p>\n<p>D) m\u00fc\u0259ssis\u0259nin [t\u0259\u015fkilat\u0131n] vergi \u00f6hd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259sind\u0259n \u00f6tr\u00fc yaln\u0131z \u0259mlak\u0131n sat\u0131\u015f\u0131ndan \u0259ld\u0259 edil\u0259n v\u0259sait onun vergi \u00f6hd\u0259likl\u0259rinin tam h\u0259cmd\u0259 yerin\u0259 yetirilm\u0259si \u00fc\u00e7\u00fcn kifay\u0259t etdiyi halda<\/p>\n<p>751<\/p>\n<p>M\u00fc\u0259ssis\u0259nin iflas prosesin\u0259 m\u0259ruz qald\u0131\u011f\u0131 hallarda vergi \u00f6hd\u0259likl\u0259ri hans\u0131 qaydada yerin\u0259 yetirilir?<\/p>\n<p>A) qanunla m\u00fc\u0259yy\u0259n edilmi\u015f n\u00f6vb\u0259lilik qaydas\u0131nda<\/p>\n<p>B) ist\u0259nil\u0259n qaydada<\/p>\n<p>C) debitor borclar\u0131 \u00f6d\u0259nildikd\u0259n sonra<\/p>\n<p>D) bu halda vergi \u00f6hd\u0259likl\u0259ri l\u0259\u011fv olunur<\/p>\n<p>752<\/p>\n<p>Yenid\u0259n t\u0259\u015fkil edil\u0259n h\u00fcquqi \u015f\u0259xsin vergi \u00f6hd\u0259likl\u0259ri kim t\u0259r\u0259find\u0259n v\u0259 hans\u0131 qaydada yerin\u0259 yetirilir?<\/p>\n<p>A) onun t\u00f6r\u0259m\u0259 m\u00fc\u0259ssis\u0259l\u0259ri t\u0259r\u0259find\u0259n Vergi M\u0259c\u0259ll\u0259sind\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada<\/p>\n<p>B) onun h\u00fcquqi varisi [h\u00fcquqi varisl\u0259ri] t\u0259r\u0259find\u0259n Vergi M\u0259c\u0259ll\u0259sind\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada<\/p>\n<p>C) he\u00e7 kim t\u0259r\u0259find\u0259n yerin\u0259 yetirilmir<\/p>\n<p>D) yenid\u0259n t\u0259\u015fkil etm\u0259 zaman\u0131 vergi \u00f6hd\u0259likl\u0259ri yerin\u0259 yetirilmir<\/p>\n<p>753<\/p>\n<p>Yenid\u0259n t\u0259\u015fkil edil\u0259n h\u00fcquqi \u015f\u0259xsin vergi \u00f6hd\u0259likl\u0259rini yerin\u0259 yetirm\u0259m\u0259sinin, yaxud laz\u0131mi qaydada yerin\u0259 yetirm\u0259m\u0259sinin yenid\u0259n t\u0259\u015fkil ba\u015fa \u00e7atanad\u0259k h\u00fcquqi varis\u0259 [h\u00fcquqi varisl\u0259r\u0259] m\u0259lum olub-olmamas\u0131ndan as\u0131l\u0131 olmayaraq yenid\u0259n t\u0259\u015fkil edil\u0259n h\u00fcquqi \u015f\u0259xsin vergi \u00f6hd\u0259likl\u0259rini kim yerin\u0259 yetirm\u0259lidir?<\/p>\n<p>A) onun h\u00fcquqi varisi [h\u00fcquqi varisl\u0259ri]<\/p>\n<p>B) onun s\u0259lahiyy\u0259tli n\u00fcmay\u0259nd\u0259si<\/p>\n<p>C) onun sponsoru<\/p>\n<p>D) onun debitorlar\u0131<\/p>\n<p>754<\/p>\n<p>H\u00fcquqi \u015f\u0259xsin yenid\u0259n t\u0259\u015fkil edilm\u0259si onun vergi \u00f6hd\u0259likl\u0259rinin bu h\u00fcquqi \u015f\u0259xsin h\u00fcquqi varisi [h\u00fcquqi varisl\u0259ri] t\u0259r\u0259find\u0259n yerin\u0259 yetirilm\u0259si m\u00fcdd\u0259tl\u0259rini d\u0259yi\u015fdirirmi?<\/p>\n<p>A) d\u0259yi\u015fdirmir<\/p>\n<p>B) qism\u0259n d\u0259yi\u015fdirir<\/p>\n<p>C) iki d\u0259f\u0259 azald\u0131r<\/p>\n<p>D) iki d\u0259f\u0259 art\u0131r\u0131r<\/p>\n<p>755<\/p>\n<p>Bir ne\u00e7\u0259 h\u00fcquqi \u015f\u0259xs birl\u0259\u015fdikd\u0259, onlar\u0131n vergil\u0259rin \u00f6d\u0259nilm\u0259sin\u0259 dair \u00f6hd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259si \u00fczr\u0259 h\u00fcquqi varisi hans\u0131 \u015f\u0259xs say\u0131l\u0131r?<\/p>\n<p>A) h\u0259min birl\u0259\u015fm\u0259 i\u015ftirak\u00e7\u0131s\u0131 olan ist\u0259nil\u0259n h\u00fcquqi \u015f\u0259xs<\/p>\n<p>B) bu c\u00fcr birl\u0259\u015fm\u0259 n\u0259tic\u0259sind\u0259 yaranan h\u00fcquqi \u015f\u0259xs<\/p>\n<p>C) bu halda h\u00fcquqi varis vergi orqan\u0131n\u0131n q\u0259rar\u0131 \u0259sas\u0131nda m\u00fc\u0259yy\u0259n edilir<\/p>\n<p>D) he\u00e7 kim<\/p>\n<p>756<\/p>\n<p>Bir h\u00fcquqi \u015f\u0259xs dig\u0259r h\u00fcquqi \u015f\u0259xs\u0259 birl\u0259\u015fdirildikd\u0259, bu halda h\u00fcquqi varis hans\u0131 \u015f\u0259xs say\u0131l\u0131r?<\/p>\n<p>A) vergi orqan\u0131n\u0131n q\u0259rar\u0131na \u0259sas\u0259n bu h\u00fcquqi \u015f\u0259xsl\u0259rd\u0259n h\u0259r biri h\u00fcquqi varis say\u0131la bil\u0259r<\/p>\n<p>B) birl\u0259\u015f\u0259n h\u00fcquqi \u015f\u0259xs vergil\u0259rin \u00f6d\u0259nilm\u0259sin\u0259 dair \u00f6hd\u0259likl\u0259rin yerin\u0259 yetirilm\u0259si \u00fczr\u0259 h\u00fcquqi varis say\u0131l\u0131r<\/p>\n<p>C) onun birl\u0259\u015fdiyi h\u00fcquqi \u015f\u0259xs birl\u0259\u015fdirilmi\u015f h\u00fcquqi \u015f\u0259xsin vergil\u0259rinin \u00f6d\u0259nilm\u0259sin\u0259 dair \u00f6hd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259si \u00fczr\u0259 h\u00fcquqi varisi say\u0131l\u0131r<\/p>\n<p>D) h\u0259min birl\u0259\u015fm\u0259 i\u015ftirak\u00e7\u0131s\u0131 olan ist\u0259nil\u0259n \u015f\u0259xs h\u00fcquqi varis ola bil\u0259r<\/p>\n<p>757<\/p>\n<p>H\u00fcquqi \u015f\u0259xs b\u00f6l\u00fcnd\u00fckd\u0259, b\u00f6l\u00fcnm\u00fc\u015f h\u00fcquqi \u015f\u0259xsin vergil\u0259rin \u00f6d\u0259nilm\u0259sin\u0259 dair \u00f6hd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259si \u00fczr\u0259 h\u00fcquqi varisi [varisl\u0259ri] kiml\u0259r say\u0131l\u0131rlar?<\/p>\n<p>A) bu halda h\u00fcquqi varisi [varisl\u0259ri] m\u00fc\u0259yy\u0259n etm\u0259k m\u00fcmk\u00fcn deyildir<\/p>\n<p>B) bu c\u00fcr b\u00f6l\u00fcnm\u0259 n\u0259tic\u0259sind\u0259 \u0259m\u0259l\u0259 g\u0259l\u0259n h\u00fcquqi \u015f\u0259xsl\u0259rd\u0259n b\u00f6l\u00fc\u015fd\u00fcr\u00fcc\u00fc balansa uy\u011fun olaraq daha az paya malik olan \u015f\u0259xs<\/p>\n<p>C) bu c\u00fcr b\u00f6l\u00fcnm\u0259 n\u0259tic\u0259sind\u0259 \u0259m\u0259l\u0259 g\u0259l\u0259n h\u00fcquqi \u015f\u0259xsl\u0259rd\u0259n b\u00f6l\u00fc\u015fd\u00fcr\u00fcc\u00fc balansa uy\u011fun olaraq daha \u00e7ox paya malik olan \u015f\u0259xs<\/p>\n<p>D) bu c\u00fcr b\u00f6l\u00fcnm\u0259 n\u0259tic\u0259sind\u0259 \u0259m\u0259l\u0259 g\u0259l\u0259n h\u00fcquqi \u015f\u0259xsl\u0259r<\/p>\n<p>758<\/p>\n<p>Bir ne\u00e7\u0259 h\u00fcquqi varis olduqda, onlar\u0131n h\u0259r birinin yenid\u0259n t\u0259\u015fkil edil\u0259n v\u0259 ya b\u00f6l\u00fcn\u0259n h\u00fcquqi \u015f\u0259xsin vergi \u00f6hd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259sind\u0259 i\u015ftirak pay\u0131 hans\u0131 s\u0259n\u0259dl\u0259r\u0259 \u0259sas\u0259n m\u00fc\u0259yy\u0259nl\u0259\u015fdirilir?<\/p>\n<p>A) onlar\u0131n nizamnam\u0259sin\u0259 uy\u011fun olaraq<\/p>\n<p>B) yaln\u0131z b\u00f6l\u00fc\u015fd\u00fcr\u00fcc\u00fc balansa uy\u011fun olaraq<\/p>\n<p>C) b\u00f6l\u00fc\u015fd\u00fcr\u00fcc\u00fc balansa v\u0259 ya dig\u0259r t\u0259hvil akt\u0131na uy\u011fun olaraq<\/p>\n<p>D) yaln\u0131z dig\u0259r t\u0259hvil akt\u0131na uy\u011fun olaraq<\/p>\n<p>759<\/p>\n<p>B\u00f6l\u00fc\u015fd\u00fcr\u00fcc\u00fc balans v\u0259 ya dig\u0259r t\u0259hvil akt\u0131 yenid\u0259n t\u0259\u015fkil edil\u0259n v\u0259 ya b\u00f6l\u00fcn\u0259n h\u00fcquqi \u015f\u0259xsin h\u0259r bir h\u00fcquqi varisinin pay\u0131n\u0131 m\u00fc\u0259yy\u0259nl\u0259\u015fdirm\u0259y\u0259 imkan vermirs\u0259 v\u0259 ya h\u0259r hans\u0131 h\u00fcquqi varis t\u0259r\u0259find\u0259n vergi \u00f6hd\u0259likl\u0259rinin tam h\u0259cmd\u0259 yerin\u0259 yetirilm\u0259si imkan\u0131n\u0131 aradan qald\u0131r\u0131rsa, yeni yaranan h\u00fcquqi \u015f\u0259xsl\u0259r yenid\u0259n t\u0259\u015fkil edil\u0259n v\u0259 ya b\u00f6l\u00fcn\u0259n h\u00fcquqi \u015f\u0259xsin vergi \u00f6hd\u0259likl\u0259rini v\u0259 ya bu \u00f6hd\u0259likl\u0259rin m\u00fcvafiq hiss\u0259sini yerin\u0259 yetirm\u0259k \u00fc\u00e7\u00fcn hans\u0131 qaydada m\u0259suliyy\u0259t da\u015f\u0131y\u0131rlar?<\/p>\n<p>A) birg\u0259 m\u0259suliyy\u0259t da\u015f\u0131y\u0131rlar<\/p>\n<p>B) he\u00e7 bir m\u0259suliyy\u0259t da\u015f\u0131m\u0131rlar<\/p>\n<p>C) bu c\u00fcr b\u00f6l\u00fcnm\u0259 v\u0259 ya yenid\u0259n t\u0259\u015fkil vergi \u00f6hd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259si \u00fczr\u0259 m\u0259suliyy\u0259ti istisna edir<\/p>\n<p>D) m\u00fcst\u0259sna hallarda m\u0259suliyy\u0259t da\u015f\u0131ya bil\u0259rl\u0259r<\/p>\n<p>760<\/p>\n<p>Bir h\u00fcquqi \u015f\u0259xs t\u0259\u015fkilati-h\u00fcquqi formas\u0131n\u0131n d\u0259yi\u015fdirilm\u0259si yolu il\u0259 dig\u0259r h\u00fcquqi \u015f\u0259xs\u0259 \u00e7evrildikd\u0259, onun vergil\u0259rin \u00f6d\u0259nilm\u0259sin\u0259 dair \u00f6hd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259si \u00fczr\u0259 h\u00fcquqi varisi hans\u0131 \u015f\u0259xs say\u0131l\u0131r?<\/p>\n<p>A) vergi orqan\u0131n\u0131n q\u0259rar\u0131na \u0259sas\u0259n ist\u0259nil\u0259n h\u00fcquqi \u015f\u0259xs<\/p>\n<p>B) yeni yaranan h\u00fcquqi \u015f\u0259xs<\/p>\n<p>C) bu halda h\u00fcquqi varis yaranm\u0131r<\/p>\n<p>D) t\u0259\u015fkilati-h\u00fcquqi formas\u0131n\u0131 d\u0259yi\u015f\u0259n \u015f\u0259xs<\/p>\n<p>761<\/p>\n<p>H\u00fcquqi \u015f\u0259xsin t\u0259rkibind\u0259n bir v\u0259 ya bir ne\u00e7\u0259 h\u00fcquqi \u015f\u0259xs \u00e7\u0131xd\u0131qda, hans\u0131 \u015f\u0259rt daxilind\u0259 \u00e7\u0131xm\u0131\u015f h\u00fcquqi \u015f\u0259xsl\u0259rin yenid\u0259n t\u0259\u015fkil edil\u0259n h\u00fcquqi \u015f\u0259xsin vergi \u00f6hd\u0259likl\u0259rini yerin\u0259 yetirm\u0259si \u00fczr\u0259 h\u00fcquqi varisliyi yaranm\u0131r?<\/p>\n<p>A) bu c\u00fcr yenid\u0259n t\u0259\u015fkil h\u00fcquqi \u015f\u0259xsin vergi \u00f6hd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259m\u0259sin\u0259 y\u00f6n\u0259ldilmi\u015f olsun<\/p>\n<p>B) he\u00e7 bir \u015f\u0259rt n\u0259z\u0259rd\u0259 tutulmam\u0131\u015fd\u0131r<\/p>\n<p>C) bu c\u00fcr yenid\u0259n t\u0259\u015fkil h\u00fcquqi \u015f\u0259xsin vergi \u00f6hd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259m\u0259sin\u0259 y\u00f6n\u0259ldilm\u0259mi\u015f olsun<\/p>\n<p>D) bu c\u00fcr yenid\u0259nt\u0259\u015fkil h\u00fcquqi \u015f\u0259xsin vergi \u00f6hd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259sin\u0259 y\u00f6n\u0259ldilm\u0259mi\u015f olsun<\/p>\n<p>762<\/p>\n<p>Fiziki \u015f\u0259xs v\u0259fat etdikd\u0259 onun vergi \u00f6hd\u0259likl\u0259ri kim t\u0259r\u0259find\u0259n yerin\u0259 yetirilir?<\/p>\n<p>A) \u00f6hd\u0259lik yerin\u0259 yetirilmir<\/p>\n<p>B) ba\u015fqa fiziki \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n \u00f6d\u0259nilir<\/p>\n<p>C) miras qalan \u0259mlak\u0131n d\u0259y\u0259ri h\u00fcdudlar\u0131nda v\u0259r\u0259s\u0259l\u0259r t\u0259r\u0259find\u0259n \u00f6d\u0259nilir<\/p>\n<p>D) d\u00f6vl\u0259t t\u0259r\u0259find\u0259n ba\u011f\u0131\u015flan\u0131r<\/p>\n<p>763<\/p>\n<p>V\u0259fat etmi\u015f fiziki \u015f\u0259xsin vergi \u00f6hd\u0259likl\u0259rini onun varisi [varisl\u0259ri] hans\u0131 qaydada \u00f6d\u0259yirl\u0259r?<\/p>\n<p>A) h\u0259min fiziki \u015f\u0259xsin vergi \u00f6hd\u0259likl\u0259ri he\u00e7 bir halda onun varisl\u0259ri t\u0259r\u0259find\u0259n \u00f6d\u0259nil\u0259 bilm\u0259z<\/p>\n<p>B) bir hiss\u0259si miras qalan \u0259mlak\u0131n d\u0259y\u0259ri h\u00fcdudlar\u0131nda \u00f6d\u0259nilir, dig\u0259r hiss\u0259si is\u0259 silinir<\/p>\n<p>C) vergi \u00f6hd\u0259likl\u0259ri silinir<\/p>\n<p>D) miras qalan \u0259mlak\u0131n d\u0259y\u0259ri h\u00fcdudlar\u0131nda v\u0259 miras\u0131n al\u0131nd\u0131\u011f\u0131 tarixd\u0259ki pay\u0131na m\u00fct\u0259nasib \u015f\u0259kild\u0259<\/p>\n<p>764<\/p>\n<p>Varis [varisl\u0259r] olmad\u0131qda v\u0259fat etmi\u015f fiziki \u015f\u0259xsin vergi \u00f6hd\u0259likl\u0259ri hans\u0131 qaydada yerin\u0259 yetirilir?<\/p>\n<p>A) h\u0259min fiziki \u015f\u0259xsin vergi \u00f6hd\u0259likl\u0259ri silinir [l\u0259\u011fv edilir]<\/p>\n<p>B) bir hiss\u0259si miras qalan \u0259mlak\u0131n d\u0259y\u0259ri h\u00fcdudlar\u0131nda \u00f6d\u0259nilir, dig\u0259r hiss\u0259si is\u0259 silinir<\/p>\n<p>C) Vergi M\u0259c\u0259ll\u0259sind\u0259 bu hal n\u0259z\u0259rd\u0259 tutulmam\u0131\u015fd\u0131r<\/p>\n<p>D) miras qalan \u0259mlak\u0131n d\u0259y\u0259ri h\u00fcdudlar\u0131nda v\u0259 miras\u0131n al\u0131nd\u0131\u011f\u0131 tarixd\u0259ki pay\u0131na m\u00fct\u0259nasib \u015f\u0259kild\u0259<\/p>\n<p>765<\/p>\n<p>M\u0259hk\u0259m\u0259 t\u0259r\u0259find\u0259n qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada itkin d\u00fc\u015fm\u00fc\u015f v\u0259 ya f\u0259aliyy\u0259t qabiliyy\u0259tini itirmi\u015f say\u0131lan fiziki \u015f\u0259xsin vergi \u00f6hd\u0259likl\u0259ri kim t\u0259r\u0259find\u0259n v\u0259 hans\u0131 qaydada \u00f6d\u0259nilir?<\/p>\n<p>A) h\u0259min \u015f\u0259xsin \u0259mlak s\u0259r\u0259ncam\u00e7\u0131s\u0131 kimi s\u0259lahiyy\u0259tl\u0259ndiril\u0259n \u015f\u0259xs t\u0259r\u0259find\u0259n \u00f6z\u00fcn\u00fcn \u0259mlak\u0131n\u0131n d\u0259y\u0259ri h\u00fcdudlar\u0131nda<\/p>\n<p>B) itkin d\u00fc\u015fm\u00fc\u015f v\u0259 ya f\u0259aliyy\u0259t qabiliyy\u0259tini itirmi\u015f \u015f\u0259xsin \u0259mlak s\u0259r\u0259ncam\u00e7\u0131s\u0131 kimi s\u0259lahiyy\u0259tl\u0259ndiril\u0259n \u015f\u0259xs t\u0259r\u0259find\u0259n h\u0259min \u0259mlak\u0131n hesab\u0131na<\/p>\n<p>C) itkin d\u00fc\u015fm\u00fc\u015f v\u0259 ya f\u0259aliyy\u0259t qabiliyy\u0259tini itirmi\u015f \u015f\u0259xsin ail\u0259 \u00fczvl\u0259ri t\u0259r\u0259find\u0259n onun \u0259mlak\u0131 hesab\u0131na<\/p>\n<p>D) h\u0259min fiziki \u015f\u0259xsin vergi \u00f6hd\u0259likl\u0259ri silinir [l\u0259\u011fv edilir]<\/p>\n<p>766<\/p>\n<p>Qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n olunmu\u015f qaydada itkin d\u00fc\u015fm\u00fc\u015f v\u0259 ya f\u0259aliyy\u0259t qabiliyy\u0259tini itirmi\u015f kimi tan\u0131nan fiziki \u015f\u0259xsin \u0259mlak\u0131 onun vergi \u00f6hd\u0259likl\u0259rini \u00f6d\u0259m\u0259k \u00fc\u00e7\u00fcn kifay\u0259t deyils\u0259, vergil\u0259rin \u0259mlak\u0131n \u00e7at\u0131\u015fmamas\u0131 il\u0259 \u0259laq\u0259dar \u00f6d\u0259nilm\u0259y\u0259n hiss\u0259si hans\u0131 qaydada \u00f6d\u0259nilir?<\/p>\n<p>A) itkin d\u00fc\u015fm\u00fc\u015f v\u0259 ya f\u0259aliyy\u0259t qabiliyy\u0259tini itirmi\u015f \u015f\u0259xsin varis [varisl\u0259ri] t\u0259r\u0259find\u0259n onlar\u0131n \u00f6z v\u0259saitl\u0259ri hesab\u0131na \u00f6d\u0259nilir<\/p>\n<p>B) itkin d\u00fc\u015fm\u00fc\u015f v\u0259 ya f\u0259aliyy\u0259t qabiliyy\u0259tini itirmi\u015f \u015f\u0259xsin \u0259mlak s\u0259r\u0259ncam\u00e7\u0131s\u0131 kimi s\u0259lahiyy\u0259tl\u0259ndiril\u0259n \u015f\u0259xs t\u0259r\u0259find\u0259n onun \u00f6z v\u0259saiti hesab\u0131na \u00f6d\u0259nilir<\/p>\n<p>C) itkin d\u00fc\u015fm\u00fc\u015f v\u0259 ya f\u0259aliyy\u0259t qabiliyy\u0259tini itirmi\u015f \u015f\u0259xsin ail\u0259 \u00fczvl\u0259ri t\u0259r\u0259find\u0259n \u00f6d\u0259nilir<\/p>\n<p>D) m\u00fc\u0259yy\u0259n edilmi\u015f qaydada \u00fcmidsiz borc kimi silinir<\/p>\n<p>767<\/p>\n<p>Fiziki \u015f\u0259xsin itkin d\u00fc\u015fm\u00fc\u015f v\u0259 ya f\u0259aliyy\u0259t qabiliyy\u0259tini itirmi\u015f kimi tan\u0131nmas\u0131n\u0131n l\u0259\u011fv olunmas\u0131na dair m\u0259hk\u0259m\u0259 t\u0259r\u0259find\u0259n qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada q\u0259rar q\u0259bul edildikd\u0259, onun \u0259vv\u0259ll\u0259r silinmi\u015f vergi \u00f6hd\u0259likl\u0259ri il\u0259 ba\u011fl\u0131 hans\u0131 t\u0259dbir g\u00f6r\u00fcl\u00fcr?<\/p>\n<p>A) \u0259vv\u0259ll\u0259r silinmi\u015f vergi \u00f6hd\u0259likl\u0259ri b\u0259rpa edilir<\/p>\n<p>B) \u0259vv\u0259ll\u0259r silinmi\u015f vergi \u00f6hd\u0259likl\u0259ri onun g\u0259lirin\u0259 aid edilir<\/p>\n<p>C) onun g\u0259lird\u0259n \u00e7\u0131x\u0131lan x\u0259rcl\u0259rin\u0259 aid edilir<\/p>\n<p>D) m\u00fc\u0259yy\u0259n edilmi\u015f qaydada \u00fcmidsiz borc kimi silinir<\/p>\n<p>768<\/p>\n<p>Fiziki \u015f\u0259xsin itkin d\u00fc\u015fm\u0259si bar\u0259d\u0259 m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 l\u0259\u011fv edildikd\u0259n sonra itkin d\u00fc\u015fm\u0259nin l\u0259\u011fv olundu\u011funa dair q\u0259rar q\u0259bul edildiyi vaxtad\u0259k olan d\u00f6vr \u00fc\u00e7\u00fcn faizl\u0259r v\u0259 maliyy\u0259 sanksiyalar\u0131 hans\u0131 qaydada hesablan\u0131r?<\/p>\n<p>A) faizl\u0259r hesablanm\u0131r v\u0259 maliyy\u0259 sanksiyalar\u0131 t\u0259tbiq edilmir<\/p>\n<p>B) hesablanm\u0131\u015f m\u0259bl\u0259\u011fl\u0259rin 50 faizi h\u0259cmind\u0259<\/p>\n<p>C) faizl\u0259r v\u0259 maliyy\u0259 sanksiyalar\u0131 tam m\u0259bl\u0259\u011fd\u0259 hesablan\u0131r<\/p>\n<p>D) yaln\u0131z faiz hesablan\u0131r<\/p>\n<p>769<\/p>\n<p>Vergi M\u0259c\u0259ll\u0259sind\u0259 ba\u015fqa hallar n\u0259z\u0259rd\u0259 tutulmam\u0131\u015fd\u0131rsa, vergi \u00f6d\u0259yicisi vergitutman\u0131n a\u015fa\u011f\u0131dak\u0131 hans\u0131 elementl\u0259rini \u0259sas g\u00f6t\u00fcr\u0259r\u0259k hesabat d\u00f6vri \u00fc\u00e7\u00fcn \u00f6d\u0259nilm\u0259li olan verginin m\u0259bl\u0259\u011fini s\u0259rb\u0259st sur\u0259td\u0259 \u00f6z\u00fc hesablay\u0131r?<\/p>\n<p>1. vergi bazas\u0131n\u0131<\/p>\n<p>2. verginin elastikliyini<\/p>\n<p>3. verginin miqyas\u0131n\u0131<\/p>\n<p>4. vergi d\u0259r\u0259c\u0259sini<\/p>\n<p>5. vergi g\u00fcz\u0259\u015ftl\u0259rini<\/p>\n<p>A) 2, 3, 4 B) 1, 4, 5 C) 3, 4, 5 D) 2, 3, 5<\/p>\n<p>770<\/p>\n<p>Hans\u0131 hallarda \u00f6d\u0259nilm\u0259li olan vergi m\u0259bl\u0259\u011fini hesablamaq v\u0259zif\u0259si vergi agentin\u0259 h\u0259val\u0259 edil\u0259 bil\u0259r?<\/p>\n<p>A) yaln\u0131z i\u015f\u00e7il\u0259r\u0259 \u0259m\u0259k haqq\u0131 v\u0259 ona b\u0259rab\u0259r tutulan dig\u0259r \u00f6d\u0259ni\u015fl\u0259r apar\u0131ld\u0131qda<\/p>\n<p>B) he\u00e7 bir halda<\/p>\n<p>C) Vergi M\u0259c\u0259ll\u0259sind\u0259 m\u00fc\u0259yy\u0259n edil\u0259n b\u00fct\u00fcn hallarda<\/p>\n<p>D) yaln\u0131z qeyri-rezident\u0259 i\u015fl\u0259rin g\u00f6r\u00fclm\u0259si v\u0259 xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259sin\u0259 g\u00f6r\u0259 \u00f6d\u0259ni\u015fl\u0259r apar\u0131ld\u0131qda<\/p>\n<p>771<\/p>\n<p>M\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259tl\u0259rd\u0259 \u00f6d\u0259nilm\u0259li olan verginin m\u0259bl\u0259\u011fi kim t\u0259r\u0259find\u0259n \u00f6d\u0259nilir [k\u00f6\u00e7\u00fcr\u00fcl\u00fcr]?<\/p>\n<p>A) yaln\u0131z vergi agenti t\u0259r\u0259find\u0259n<\/p>\n<p>B) ist\u0259nil\u0259n \u015f\u0259xs t\u0259r\u0259find\u0259n<\/p>\n<p>C) yaln\u0131z vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n<\/p>\n<p>D) vergi \u00f6d\u0259yicisi v\u0259 ya qanunla m\u00fc\u0259yy\u0259n edilmi\u015f hallarda dig\u0259r \u015f\u0259xs t\u0259r\u0259find\u0259n<\/p>\n<p>772<\/p>\n<p>Vergi orqan\u0131 t\u0259r\u0259find\u0259n vergi m\u0259bl\u0259\u011finin hesablanmas\u0131 dedikd\u0259 a\u015fa\u011f\u0131dak\u0131 hans\u0131 hallar ba\u015fa d\u00fc\u015f\u00fcl\u00fcr?<\/p>\n<p>1. konkret hesabat d\u00f6vri \u00fc\u00e7\u00fcn \u00f6d\u0259nilm\u0259li olan vergi m\u0259bl\u0259\u011finin vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n hesablanmas\u0131<\/p>\n<p>2. konkret hesabat d\u00f6vri \u00fc\u00e7\u00fcn vergi \u00f6d\u0259yicisinin \u00f6d\u0259m\u0259li oldu\u011fu vergi m\u0259bl\u0259\u011finin vergi orqan\u0131n\u0131n u\u00e7ot s\u0259n\u0259dl\u0259rind\u0259 qeyd edilm\u0259si<\/p>\n<p>3. hesablanm\u0131\u015f vergi m\u0259bl\u0259\u011fl\u0259rinin vergi orqanlar\u0131 t\u0259r\u0259find\u0259n Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f hallarda yenid\u0259n hesablanaraq u\u00e7ot s\u0259n\u0259dl\u0259rind\u0259 qeyd edilm\u0259si<\/p>\n<p>4. hesablanm\u0131\u015f vergi m\u0259bl\u0259\u011fl\u0259rinin vergi orqanlar\u0131 t\u0259r\u0259find\u0259n Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f hallarda yenid\u0259n hesablanmas\u0131<\/p>\n<p>A) 2, 3 B) 1, 4 C) 3, 4 D) 1, 2<\/p>\n<p>773<\/p>\n<p>A\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259n hans\u0131 hallarda vergi orqan\u0131n\u0131n vergil\u0259ri hesablamaq h\u00fcququ yoxdur?<\/p>\n<p>A) \u00f6d\u0259m\u0259l\u0259r haqq\u0131nda m\u0259lumata \u0259sas\u0259n<\/p>\n<p>B) vergi yoxlamas\u0131 materiallar\u0131na \u0259sas\u0259n<\/p>\n<p>C) vergi b\u0259yannam\u0259l\u0259rind\u0259 olan m\u0259lumata \u0259sas\u0259n<\/p>\n<p>D) m\u0259nb\u0259yi b\u0259lli olmayan h\u0259r hans\u0131 m\u0259lumata \u0259sas\u0259n<\/p>\n<p>774<\/p>\n<p>Vergi orqan\u0131n\u0131n vergi \u00f6d\u0259yicisinin vergi \u00f6hd\u0259likl\u0259rini a\u015fa\u011f\u0131dak\u0131 hans\u0131 m\u0259lumat m\u0259nb\u0259l\u0259rind\u0259n birin\u0259 v\u0259 ya bir ne\u00e7\u0259sin\u0259 \u0259saslanaraq hesablamaq h\u00fcququ vard\u0131r?<\/p>\n<p>1. vergi \u00f6d\u0259yicil\u0259rinin vergi b\u0259yannam\u0259l\u0259rind\u0259 olan m\u0259lumata<\/p>\n<p>2. vergi yoxlamas\u0131 materiallar\u0131na<\/p>\n<p>3. vergi \u00f6d\u0259yicisi il\u0259 analoji f\u0259aliyy\u0259tl\u0259 m\u0259\u015f\u011ful olan vergi \u00f6d\u0259yicil\u0259rinin qeyri-r\u0259smi m\u0259lumatlar\u0131na<\/p>\n<p>4. vergi orqan\u0131n\u0131n \u0259ld\u0259 etdiyi m\u0259nb\u0259yi b\u0259lli olan h\u0259r hans\u0131 dig\u0259r m\u0259lumata, o c\u00fcml\u0259d\u0259n Vergi M\u0259c\u0259ll\u0259si il\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f \u0259laq\u0259li m\u0259lumatlara<\/p>\n<p>5. vergi orqan\u0131n\u0131n \u0259ld\u0259 etdiyi m\u0259nb\u0259yi b\u0259lli olmayan h\u0259r hans\u0131 dig\u0259r m\u0259lumata<\/p>\n<p>A) 1, 2, 4 B) 1, 4, 5 C) 3, 4, 5 D) 2, 3, 5<\/p>\n<p>775<\/p>\n<p>Vergi orqan\u0131n\u0131n s\u0259yyar vergi yoxlamas\u0131n\u0131n n\u0259tic\u0259l\u0259rin\u0259 g\u00f6r\u0259 hesablanm\u0131\u015f vergil\u0259ri, faizl\u0259ri v\u0259 maliyy\u0259 sanksiyalar\u0131n\u0131 hesabat d\u00f6vri qurtard\u0131qdan sonra ne\u00e7\u0259 il \u0259rzind\u0259 yenid\u0259n hesablamaq h\u00fcququ vard\u0131r?<\/p>\n<p>A) 1 il \u0259rzind\u0259<\/p>\n<p>B) 3 il \u0259rzind\u0259<\/p>\n<p>C) 5 il \u0259rzind\u0259<\/p>\n<p>D) 10 il \u0259rzind\u0259<\/p>\n<p>776<\/p>\n<p>A\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259n hans\u0131 hallarda vergi orqan\u0131 qanunvericiliy\u0259 uy\u011fun olaraq vergil\u0259ri hesablay\u0131r v\u0259 sonra verginin hesablanmas\u0131na dair bildiri\u015fi 5 i\u015f g\u00fcn\u00fc m\u00fcdd\u0259tind\u0259 vergi \u00f6d\u0259yicisin\u0259 g\u00f6nd\u0259rir?<\/p>\n<p>1. verginin vergi b\u0259yannam\u0259sini verm\u0259m\u0259k \u015f\u0259rti il\u0259 \u00f6d\u0259nilm\u0259sind\u0259 s\u0259hv olundu\u011fu m\u00fc\u0259yy\u0259n edildiyi hallarda<\/p>\n<p>2. ist\u0259nil\u0259n halda<\/p>\n<p>3. verginin vergi b\u0259yannam\u0259sini verm\u0259k \u015f\u0259rti il\u0259 \u00f6d\u0259nilm\u0259sind\u0259 s\u0259hv olundu\u011fu m\u00fc\u0259yy\u0259n edildiyi hallarda<\/p>\n<p>4. \u0259vv\u0259ll\u0259r verginin hesablanmas\u0131nda s\u0259hv olundu\u011fu m\u00fc\u0259yy\u0259n edildiyi hallarda<\/p>\n<p>A) 2, 3 B) 1, 4 C) 3, 4 D) 1, 2<\/p>\n<p>777<\/p>\n<p>Vergil\u0259rin hesablanmas\u0131na dair bildiri\u015f hans\u0131 m\u00fcdd\u0259td\u0259 vergi \u00f6d\u0259yicisin\u0259 g\u00f6nd\u0259rilir?<\/p>\n<p>A) 3 i\u015f g\u00fcn\u00fc m\u00fcdd\u0259tind\u0259<\/p>\n<p>B) 5 i\u015f g\u00fcn\u00fc m\u00fcdd\u0259tind\u0259<\/p>\n<p>C) 10 i\u015f g\u00fcn\u00fc m\u00fcdd\u0259tind\u0259<\/p>\n<p>D) h\u0259r r\u00fcbd\u0259n sonrak\u0131 ay\u0131n 20-d\u0259n gec olmayaraq<\/p>\n<p>778<\/p>\n<p>Verginin vergi b\u0259yannam\u0259sini verm\u0259k \u015f\u0259rti il\u0259 \u00f6d\u0259nilm\u0259si m\u00fc\u0259yy\u0259n edildiyi halda, verginin \u00f6d\u0259nilm\u0259sin\u0259 dair \u00f6hd\u0259liyin \u0259ks etdirildiyi b\u0259yannam\u0259nin t\u0259rtib edilm\u0259si \u2026<\/p>\n<p>A) bu c\u00fcr verginin hesablanmas\u0131 v\u0259 onun \u00f6d\u0259nilm\u0259sin\u0259 dair raz\u0131l\u0131qd\u0131r<\/p>\n<p>B) bu c\u00fcr verginin hesablanmas\u0131 v\u0259 onun \u00f6d\u0259nilm\u0259sin\u0259 dair t\u0259l\u0259bnam\u0259dir<\/p>\n<p>C) bu c\u00fcr verginin hesablanmas\u0131 v\u0259 onun \u00f6d\u0259nilm\u0259sin\u0259 dair bildiri\u015fdir<\/p>\n<p>D) bu c\u00fcr verginin yaln\u0131z hesablanmas\u0131na dair bildiri\u015fdir<\/p>\n<p>779<\/p>\n<p>Vergi orqanlar\u0131nda vergi \u00f6d\u0259yicisinin vergini \u00f6d\u0259m\u0259kd\u0259n yay\u0131nmaq niyy\u0259tind\u0259 oldu\u011funu t\u0259sdiq ed\u0259n \u0259sasland\u0131r\u0131lm\u0131\u015f konkret m\u0259lumat varsa v\u0259 verginin tutulmas\u0131n\u0131n t\u0259min edilm\u0259si z\u0259ruridirs\u0259, vergi orqan\u0131 t\u0259r\u0259find\u0259n verginin hesablanmas\u0131 kimin q\u0259rar\u0131 \u0259sas\u0131nda h\u0259yata ke\u00e7irilir?<\/p>\n<p>A) hesablaman\u0131 h\u0259yata ke\u00e7ir\u0259n vergi orqan\u0131n\u0131n<\/p>\n<p>B) yuxar\u0131 vergi orqan\u0131n\u0131n<\/p>\n<p>C) m\u0259hk\u0259m\u0259nin<\/p>\n<p>D) q\u0259rar \u00e7\u0131xar\u0131lmadan hesablama h\u0259yata ke\u00e7irilir<\/p>\n<p>780<\/p>\n<p>Vergi orqanlar\u0131nda vergi \u00f6d\u0259yicisinin vergini \u00f6d\u0259m\u0259kd\u0259n yay\u0131nmaq niyy\u0259tind\u0259 oldu\u011funu t\u0259sdiq ed\u0259n \u0259sasland\u0131r\u0131lm\u0131\u015f konkret m\u0259lumat varsa v\u0259 verginin tutulmas\u0131n\u0131n t\u0259min edilm\u0259si z\u0259ruridirs\u0259, vergi orqan\u0131n\u0131n vergini hans\u0131 m\u00fcdd\u0259td\u0259 hesablamaq h\u00fcququ vard\u0131r?<\/p>\n<p>A) bir il\u0259d\u0259k olan m\u00fcdd\u0259td\u0259<\/p>\n<p>B) verginin \u00f6d\u0259nildiyi tarix\u0259d\u0259k<\/p>\n<p>C) vergi orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi tarix\u0259d\u0259k<\/p>\n<p>D) vergi \u00f6d\u0259yicisinin m\u00fc\u0259yy\u0259n etdiyi m\u00fcdd\u0259t\u0259d\u0259k<\/p>\n<p>781<\/p>\n<p>Vergi orqanlar\u0131nda vergi \u00f6d\u0259yicisinin vergini \u00f6d\u0259m\u0259kd\u0259n yay\u0131nmaq niyy\u0259tind\u0259 oldu\u011funu t\u0259sdiq ed\u0259n \u0259sasland\u0131r\u0131lm\u0131\u015f konkret m\u0259lumata \u0259sas\u0259n verginin hesablanmas\u0131 bar\u0259d\u0259 vergi orqan\u0131n\u0131n q\u0259rar\u0131ndan a\u015fa\u011f\u0131dak\u0131 \u0259saslardan hans\u0131 olduqda, vergi \u00f6d\u0259yicisinin m\u0259hk\u0259m\u0259y\u0259 m\u00fcraci\u0259t etm\u0259k h\u00fcququ vard\u0131r?<\/p>\n<p>A) vergi \u00f6d\u0259yicisi \u00f6z f\u0259aliyy\u0259tini m\u00fcv\u0259qq\u0259ti olaraq dayand\u0131rd\u0131qda<\/p>\n<p>B) vergi \u00f6d\u0259yicisinin verginin \u00f6d\u0259nilm\u0259si \u00fc\u00e7\u00fcn kifay\u0259t q\u0259d\u0259r v\u0259saiti olmad\u0131qda<\/p>\n<p>C) vergi m\u0259bl\u0259\u011finin \u00f6d\u0259nilm\u0259li olan miqdar\u0131ndan \u00e7ox oldu\u011fu zaman<\/p>\n<p>D) vergi \u00f6d\u0259yicisi \u00f6z s\u0259hvini boynuna ald\u0131qda<\/p>\n<p>782<\/p>\n<p>Vergi orqanlar\u0131nda vergi \u00f6d\u0259yicisinin vergini \u00f6d\u0259m\u0259kd\u0259n yay\u0131nmaq niyy\u0259tind\u0259 oldu\u011funu t\u0259sdiq ed\u0259n \u0259sasland\u0131r\u0131lm\u0131\u015f konkret m\u0259lumata \u0259sas\u0259n verginin hesablanmas\u0131 bar\u0259d\u0259 vergi orqan\u0131n\u0131n q\u0259rar\u0131ndan a\u015fa\u011f\u0131dak\u0131 \u0259saslardan hans\u0131 olduqda, vergi \u00f6d\u0259yicisi m\u0259hk\u0259m\u0259y\u0259 m\u00fcraci\u0259t ed\u0259 bil\u0259r?<\/p>\n<p>A) vergi \u00f6d\u0259yicisi \u00f6z f\u0259aliyy\u0259tini m\u00fcv\u0259qq\u0259ti olaraq dayand\u0131rd\u0131qda<\/p>\n<p>B) vergi \u00f6d\u0259yicisinin verginin \u00f6d\u0259nilm\u0259si \u00fc\u00e7\u00fcn v\u0259saiti olmad\u0131qda<\/p>\n<p>C) verginin vaxt\u0131ndan \u0259vv\u0259l hesablanmas\u0131na \u0259sas vermi\u015f amilin v\u0259 ya v\u0259ziyy\u0259tin olmad\u0131\u011f\u0131 zaman<\/p>\n<p>D) vergi \u00f6d\u0259yicisi ba\u015fqa f\u0259aliyy\u0259t n\u00f6v\u00fc il\u0259 m\u0259\u015f\u011ful olduqda<\/p>\n<p>783<\/p>\n<p>Vergi \u00f6d\u0259yicisinin \u0259ld\u0259 etdiyi m\u0259nf\u0259\u0259ti (g\u0259liri) birba\u015fa m\u00fc\u0259yy\u0259n etm\u0259k m\u00fcmk\u00fcn olmad\u0131\u011f\u0131 halda, h\u0259min m\u0259nf\u0259\u0259t (g\u0259lir) hans\u0131 orqan t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f qaydalar \u0259sas\u0131nda hesablan\u0131r?<\/p>\n<p>A)Vergil\u0259r Nazirliyi<\/p>\n<p>B) Maliyy\u0259 Nazirliyi<\/p>\n<p>C) Nazirl\u0259r Kabineti<\/p>\n<p>D) yoxlama aparan vergi orqan\u0131<\/p>\n<p>784<\/p>\n<p>Verginin hesablanmas\u0131 bar\u0259d\u0259 bildiri\u015fd\u0259 a\u015fa\u011f\u0131dak\u0131lardan hans\u0131 g\u00f6st\u0259rilmir?<\/p>\n<p>A) vergi \u00f6d\u0259yicisinin ad\u0131 v\u0259 ya obyektin ad\u0131<\/p>\n<p>B) verginin \u00f6d\u0259nildiyi yer v\u0259 \u00fcsul<\/p>\n<p>C) verginin \u00f6d\u0259nilm\u0259 m\u00fcdd\u0259tl\u0259ri<\/p>\n<p>D) t\u0259tbiq edilmi\u015f maliyy\u0259 sanksiyalar\u0131n\u0131n m\u0259bl\u0259\u011fi<\/p>\n<p>785<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131 hans\u0131 m\u0259lumat vergil\u0259rin hesablanmas\u0131 bar\u0259d\u0259 bildiri\u015fd\u0259 g\u00f6st\u0259rilmir?<\/p>\n<p>A) verginin hesablanmas\u0131na \u0259sas olmu\u015f hallar<\/p>\n<p>B) verginin \u00f6d\u0259nildiyi yer v\u0259 \u00fcsul<\/p>\n<p>C) \u015fikay\u0259t etm\u0259 qaydas\u0131<\/p>\n<p>D) verginin hesablanmas\u0131n\u0131 aparan v\u0259zif\u0259li \u015f\u0259xsin ad\u0131<\/p>\n<p>786<\/p>\n<p>Vergil\u0259rin m\u00fc\u0259yy\u0259n edilmi\u015f \u00f6d\u0259nilm\u0259 m\u00fcdd\u0259ti hans\u0131 qaydada d\u0259yi\u015fdiril\u0259 bil\u0259r ?<\/p>\n<p>A) Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada<\/p>\n<p>B) Maliyy\u0259 Nazirliyi t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f qaydada<\/p>\n<p>C) Nazirl\u0259r kabineti t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f qaydada<\/p>\n<p>D) Vergi \u00f6d\u0259yicisinin xahi\u015fin\u0259 \u0259sas\u0259n<\/p>\n<p>787<\/p>\n<p>Vergil\u0259rin \u00f6d\u0259nilm\u0259 m\u00fcdd\u0259tl\u0259ri pozulmaqla \u00f6d\u0259nilm\u0259sin\u0259 g\u00f6r\u0259 vergi \u00f6d\u0259yicisin\u0259 Vergi M\u0259c\u0259ll\u0259sind\u0259 hans\u0131 m\u0259suliyy\u0259t t\u0259dbiri n\u0259z\u0259rd\u0259 tutulmu\u015fdur?<\/p>\n<p>A) m\u00fc\u0259yy\u0259n edilmi\u015f qaydada maliyy\u0259 sanksiyas\u0131 t\u0259tbiq edilir<\/p>\n<p>B) m\u00fc\u0259yy\u0259n edilmi\u015f qaydada v\u0259 \u015f\u0259rtl\u0259rl\u0259 faizl\u0259r \u00f6d\u0259nilir<\/p>\n<p>C) inzibati qaydada c\u0259rim\u0259 edilir<\/p>\n<p>D) \u0259mlak\u0131 siyah\u0131ya al\u0131n\u0131r<\/p>\n<p>788<\/p>\n<p>Vergi orqanlar\u0131 vergiy\u0259 c\u0259lb edil\u0259n hesabat d\u00f6vr\u00fc qurtard\u0131qdan sonra verginin, faizl\u0259rin v\u0259 maliyy\u0259 sanksiyalar\u0131n\u0131n hesablanm\u0131\u015f [yenid\u0259n hesablanm\u0131\u015f] m\u0259bl\u0259\u011fini ne\u00e7\u0259 il \u0259rzind\u0259 tutmaq h\u00fcququna malikdirl\u0259r?<\/p>\n<p>A) 1 il<\/p>\n<p>B) m\u00fcdd\u0259t m\u00fc\u0259yy\u0259n olunmay\u0131b<\/p>\n<p>C) 3 il<\/p>\n<p>D) 5 il<\/p>\n<p>789<\/p>\n<p>Vergi \u00f6d\u0259yicisi vergi hesabat\u0131 d\u00f6vr\u00fc qurtard\u0131qdan sonra ne\u00e7\u0259 il \u0259rzind\u0259 ondan d\u00fczg\u00fcn tutulmam\u0131\u015f vergil\u0259rin, faizl\u0259rin v\u0259 maliyy\u0259 sanksiyalar\u0131n\u0131n hesablanmas\u0131n\u0131 v\u0259 hesablanm\u0131\u015f m\u0259bl\u0259\u011fin yenid\u0259n hesablanmaq h\u00fcququna malikdir?<\/p>\n<p>A) 1 il<\/p>\n<p>B) m\u00fcdd\u0259t m\u00fc\u0259yy\u0259n olunmay\u0131b<\/p>\n<p>C) 3 il<\/p>\n<p>D) 5 il<\/p>\n<p>790<\/p>\n<p>Vergi \u00f6d\u0259yicisi art\u0131q \u00f6d\u0259nilmi\u015f vergil\u0259rin, faizl\u0259rin v\u0259 maliyy\u0259 sanksiyalar\u0131n\u0131n m\u0259bl\u0259\u011finin qaytar\u0131lmas\u0131n\u0131 v\u0259 ya \u0259v\u0259zl\u0259\u015fdirilm\u0259sini ne\u00e7\u0259 il \u0259rzind\u0259 t\u0259l\u0259b etm\u0259k h\u00fcququna malikdir?<\/p>\n<p>A) 1 il<\/p>\n<p>B) m\u00fcdd\u0259t m\u00fc\u0259yy\u0259n olunmay\u0131b<\/p>\n<p>C) 3 il<\/p>\n<p>D) 5 il<\/p>\n<p>791<\/p>\n<p>Vergi \u00f6hd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259si m\u00fcdd\u0259tl\u0259ri hans\u0131 halda m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259n daha gec m\u00fcdd\u0259t\u0259 d\u0259yi\u015fdiril\u0259 bil\u0259r?<\/p>\n<p>A) vergi \u00f6d\u0259yicisin\u0259 m\u00fcnasib\u0259td\u0259 vergi qanunvericiliyi il\u0259 ba\u011fl\u0131 cinay\u0259t i\u015fi qald\u0131r\u0131ld\u0131qda<\/p>\n<p>B) t\u0259bii f\u0259lak\u0259t v\u0259 dig\u0259r qar\u015f\u0131s\u0131 al\u0131nmaz q\u00fcvv\u0259 n\u0259tic\u0259sind\u0259 vergi \u00f6d\u0259yicisin\u0259 z\u0259r\u0259r d\u0259ydikd\u0259<\/p>\n<p>C) vergi \u00f6hd\u0259liyin yerin\u0259 yetirilm\u0259si m\u00fcdd\u0259ti d\u0259yi\u015fdirilmir<\/p>\n<p>D) ist\u0259nil\u0259n halda<\/p>\n<p>792<\/p>\n<p>T\u0259bii f\u0259lak\u0259t v\u0259 dig\u0259r qar\u015f\u0131s\u0131al\u0131nmaz q\u00fcvv\u0259 n\u0259tic\u0259sind\u0259 vergi \u00f6d\u0259yicisin\u0259 z\u0259r\u0259r d\u0259ydikd\u0259, vergi \u00f6hd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259si m\u00fcdd\u0259tl\u0259rinin m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259n daha gec m\u00fcdd\u0259t\u0259 d\u0259yi\u015fdirilm\u0259si \u00fc\u00e7\u00fcn vergi \u00f6d\u0259yicisi m\u00fcvafiq d\u00f6vl\u0259t orqanlar\u0131ndan al\u0131nm\u0131\u015f a\u015fa\u011f\u0131dak\u0131 hans\u0131 s\u0259n\u0259dl\u0259ri t\u0259qdim etm\u0259lidir?<\/p>\n<p>1. vergi \u00f6d\u0259yicisinin \u00f6d\u0259ni\u015f qabiliyy\u0259tli olmamas\u0131 bar\u0259d\u0259 akt<\/p>\n<p>2. hadis\u0259nin ba\u015f verm\u0259si n\u0259tic\u0259sind\u0259 \u0259ld\u0259 edilm\u0259y\u0259n g\u0259lirl\u0259r [burax\u0131lm\u0131\u015f fayda] bar\u0259d\u0259 aray\u0131\u015f<\/p>\n<p>3. hadis\u0259nin ba\u015f verm\u0259si bar\u0259d\u0259 aray\u0131\u015f<\/p>\n<p>4. hadis\u0259 n\u0259tic\u0259sind\u0259 d\u0259ymi\u015f z\u0259r\u0259rin m\u0259bl\u0259\u011fi bar\u0259d\u0259 aray\u0131\u015f<\/p>\n<p>A) 2, 3 B) 1, 4 C) 3, 4 D) 1, 2<\/p>\n<p>793<\/p>\n<p>Vergi \u00f6hd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259si m\u00fcdd\u0259ti hans\u0131 hallarda d\u0259yi\u015fdiril\u0259 bil\u0259r?<\/p>\n<p>A) vergi \u00f6hd\u0259liyin yerin\u0259 yetirilm\u0259si m\u00fcdd\u0259ti d\u0259yi\u015fdirilmir<\/p>\n<p>B) vergi \u00f6d\u0259yicisinin xahi\u015fi olduqda<\/p>\n<p>C) vergini bird\u0259f\u0259y\u0259 \u00f6d\u0259diyi t\u0259qdird\u0259 iflasa u\u011framaq t\u0259hl\u00fck\u0259si olduqda<\/p>\n<p>D) vergi \u00f6d\u0259yicisi bar\u0259d\u0259 cinay\u0259t i\u015fi qald\u0131r\u0131ld\u0131qda<\/p>\n<p>794<\/p>\n<p>Verginin bird\u0259f\u0259y\u0259 \u00f6d\u0259diyi t\u0259qdird\u0259 vergi \u00f6d\u0259yicisinin iflasa u\u011framaq t\u0259hl\u00fck\u0259si olduqda, vergi \u00f6hd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259si m\u00fcdd\u0259tl\u0259rinin m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259n daha gec m\u00fcdd\u0259t\u0259 d\u0259yi\u015fdirilm\u0259si \u00fc\u00e7\u00fcn vergi \u00f6d\u0259yicisi a\u015fa\u011f\u0131dak\u0131 hans\u0131 s\u0259n\u0259dl\u0259ri t\u0259qdim etm\u0259lidir?<\/p>\n<p>1. m\u00fcraci\u0259t edilm\u0259 tarixin\u0259 vergi \u00f6d\u0259yicisinin kassas\u0131nda, milli v\u0259 ya xarici valyutada cari v\u0259 ya dig\u0259r hesablar\u0131nda v\u0259saitl\u0259rin qal\u0131\u011f\u0131 bar\u0259d\u0259 aray\u0131\u015f<\/p>\n<p>2. debitorlar\u0131n v\u0259 kreditorlar\u0131n ad\u0131 bar\u0259d\u0259 aray\u0131\u015f<\/p>\n<p>3. vergi \u00f6d\u0259yicisinin x\u00fcsusi kapital\u0131 v\u0259 borc v\u0259saitl\u0259ri bar\u0259d\u0259 aray\u0131\u015f<\/p>\n<p>4. \u0259vv\u0259lki il\u0259 \u0259ld\u0259 edilmi\u015f m\u0259nf\u0259\u0259tin [z\u0259r\u0259rin] m\u0259bl\u0259\u011fi bar\u0259d\u0259 aray\u0131\u015f<\/p>\n<p>5. V\u00d6EN g\u00f6st\u0259rilm\u0259kl\u0259 debitor v\u0259 kreditor borclar\u0131 bar\u0259d\u0259 aray\u0131\u015f<\/p>\n<p>A) 2, 3, 4 B) 1, 4, 5 C) 3, 4, 5 D) 1, 2, 5<\/p>\n<p>795<\/p>\n<p>Vergil\u0259rin \u00f6d\u0259nilm\u0259 m\u00fcdd\u0259tinin d\u0259yi\u015fdirilm\u0259si n\u0259tic\u0259sind\u0259 yeni vergi \u00f6hd\u0259liyi yaran\u0131rm\u0131?<\/p>\n<p>A) yeni vergi \u00f6hd\u0259liyi yaranm\u0131r<\/p>\n<p>B) vergi \u00f6d\u0259yicisi f\u0259aliyy\u0259tini m\u00fcv\u0259qq\u0259ti dayand\u0131r\u0131rsa yeni vergi \u00f6hd\u0259liyi yaran\u0131r<\/p>\n<p>C) vergi \u00f6d\u0259yicisi l\u0259\u011fv edilirs\u0259 yeni vergi \u00f6hd\u0259liyi yaran\u0131r<\/p>\n<p>D) yuxar\u0131 vergi orqan\u0131n\u0131n g\u00f6st\u0259ri\u015fi olarsa yeni vergi \u00f6hd\u0259liyi yaran\u0131r<\/p>\n<p>796<\/p>\n<p>Hans\u0131 hallarda vergi \u00f6hd\u0259liyinin yerin\u0259 yetirilm\u0259 m\u00fcdd\u0259ti d\u0259yi\u015fdiril\u0259 bilm\u0259z?<\/p>\n<p>A) vergi \u00f6d\u0259yicisin\u0259 m\u00fcnasib\u0259td\u0259 vergi qanunvericiliyi il\u0259 ba\u011fl\u0131 cinay\u0259t i\u015fi qald\u0131r\u0131ld\u0131qda<\/p>\n<p>B) t\u0259bii f\u0259lak\u0259t v\u0259 dig\u0259r qar\u015f\u0131s\u0131 al\u0131nmaz q\u00fcvv\u0259 n\u0259tic\u0259sind\u0259 vergi \u00f6d\u0259yicisin\u0259 z\u0259r\u0259r d\u0259ydikd\u0259<\/p>\n<p>C) vergini bird\u0259f\u0259y\u0259 \u00f6d\u0259diyi t\u0259qdird\u0259 vergi \u00f6d\u0259yicisinin iflasa u\u011framaq t\u0259hl\u00fck\u0259si olduqda<\/p>\n<p>D) vergi \u00f6d\u0259yicisinin xahi\u015fi olduqda<\/p>\n<p>797<\/p>\n<p>Vergi \u00f6hd\u0259liyinin yerin\u0259 yetirilm\u0259si m\u00fcdd\u0259tinin uzad\u0131lmas\u0131 \u00fc\u00e7\u00fcn vergi \u00f6d\u0259yicisi n\u0259yi vergi orqan\u0131na g\u00f6nd\u0259rir?<\/p>\n<p>A) vergi \u00f6hd\u0259liyinin yerin\u0259 yetirilm\u0259si \u00fc\u00e7\u00fcn m\u00fcvafiq girov v\u0259 ya z\u0259man\u0259t bar\u0259d\u0259 m\u0259lumatlar\u0131<\/p>\n<p>B) yaz\u0131l\u0131 \u015f\u0259kild\u0259 \u0259sasland\u0131r\u0131lm\u0131\u015f v\u0259 onun t\u0259r\u0259find\u0259n vergi \u00f6hd\u0259liyinin yerin\u0259 yetirilm\u0259si \u00fc\u00e7\u00fcn m\u00fcvafiq girovun v\u0259 ya z\u0259man\u0259tin verildiyini \u00f6z\u00fcnd\u0259 \u0259ks etdir\u0259n m\u00fcraci\u0259tini<\/p>\n<p>C) vergitutma obyektl\u0259ri bar\u0259d\u0259 m\u0259lumatlar\u0131 \u00f6z\u00fcnd\u0259 \u0259ks etdir\u0259n m\u00fcraci\u0259ti<\/p>\n<p>D) vergi potensial\u0131 bar\u0259d\u0259 m\u0259lumatlar\u0131<\/p>\n<p>798<\/p>\n<p>Vergi \u00f6hd\u0259liyinin yerin\u0259 yetirilm\u0259si m\u00fcdd\u0259tinin uzad\u0131lmas\u0131 \u00fc\u00e7\u00fcn vergi \u00f6d\u0259yicisi yaz\u0131l\u0131 \u015f\u0259kild\u0259 \u0259sasland\u0131r\u0131lm\u0131\u015f v\u0259 onun t\u0259r\u0259find\u0259n vergi \u00f6hd\u0259liyinin yerin\u0259 yetirilm\u0259si \u00fc\u00e7\u00fcn m\u00fcvafiq girovun v\u0259 ya z\u0259man\u0259tin verildiyini \u00f6z\u00fcnd\u0259 \u0259ks etdir\u0259n m\u00fcraci\u0259tini vergi orqan\u0131na n\u0259 vaxt t\u0259qdim etm\u0259lidir?<\/p>\n<p>A) vergi \u00f6hd\u0259liyinin yerin\u0259 yetirilm\u0259si \u00fc\u00e7\u00fcn v\u0259saiti olmad\u0131qda<\/p>\n<p>B) m\u00fcdd\u0259t m\u00fc\u0259yy\u0259n olunmay\u0131b<\/p>\n<p>C) ilin \u0259vv\u0259lind\u0259n t\u0259qdim olunmal\u0131d\u0131r<\/p>\n<p>D) \u00f6d\u0259m\u0259 m\u00fcdd\u0259tin\u0259d\u0259k t\u0259qdim olunmal\u0131d\u0131r<\/p>\n<p>799<\/p>\n<p>Vergi orqan\u0131 ne\u00e7\u0259 g\u00fcn m\u00fcdd\u0259tind\u0259 vergi \u00f6d\u0259yicisinin vergi \u00f6hd\u0259liyinin yerin\u0259 yetirilm\u0259si m\u00fcdd\u0259tinin uzad\u0131lmas\u0131 bar\u0259d\u0259 m\u00fcraci\u0259tin\u0259 bax\u0131r v\u0259 m\u00fcvafiq \u0259saslar oldu\u011fu halda m\u00fcdd\u0259tin uzad\u0131lmas\u0131 bar\u0259d\u0259 q\u0259rar q\u0259bul edir?<\/p>\n<p>A) 10 g\u00fcn<\/p>\n<p>B) m\u00fcdd\u0259t m\u00fc\u0259yy\u0259n olunmay\u0131b<\/p>\n<p>C) 15 g\u00fcn<\/p>\n<p>D) 30 g\u00fcn<\/p>\n<p>800<\/p>\n<p>T\u0259bii f\u0259lak\u0259t v\u0259 dig\u0259r qar\u015f\u0131s\u0131al\u0131nmaz q\u00fcvv\u0259 n\u0259tic\u0259sind\u0259 vergi \u00f6d\u0259yicisin\u0259 z\u0259r\u0259r d\u0259ydikd\u0259, yaxud verginin bird\u0259f\u0259y\u0259 \u00f6d\u0259diyi t\u0259qdird\u0259 vergi \u00f6d\u0259yicisinin iflasa u\u011framaq t\u0259hl\u00fck\u0259si olduqda vergi \u00f6hd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259si m\u00fcdd\u0259tl\u0259ri m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259n daha hans\u0131 gec m\u00fcdd\u0259t\u0259 d\u0259yi\u015fdiril\u0259 bil\u0259r?<\/p>\n<p>A) 1 aydan 9 ayad\u0259k<\/p>\n<p>B) 1 aydan 6 ayad\u0259k<\/p>\n<p>C) 1 aydan 3 ayad\u0259k<\/p>\n<p>D) 1 aydan 1 il\u0259d\u0259k<\/p>\n<p>801<\/p>\n<p>Vergi \u00f6hd\u0259liyinin yerin\u0259 yetirilm\u0259si m\u00fcdd\u0259ti vergi ili \u0259rzind\u0259 1 aydan 9 ayad\u0259k uzad\u0131ld\u0131qda, h\u0259min m\u00fcdd\u0259t \u0259rzind\u0259 vergi \u00f6d\u0259yicisin\u0259 faizl\u0259r hesablan\u0131rm\u0131?<\/p>\n<p>A) faizl\u0259r hesablanm\u0131r<\/p>\n<p>B) 0,01 faiz d\u0259r\u0259c\u0259si il\u0259 hesablan\u0131r<\/p>\n<p>C) 3 ayad\u0259k olan d\u00f6vr\u0259d\u0259k hesablanm\u0131r<\/p>\n<p>D) 6 ayad\u0259k olan d\u00f6vr\u0259d\u0259k hesablanm\u0131r<\/p>\n<p>802<\/p>\n<p>T\u0259bii f\u0259lak\u0259t v\u0259 dig\u0259r qar\u015f\u0131s\u0131 al\u0131nmaz q\u00fcvv\u0259 n\u0259tic\u0259sind\u0259 vergi \u00f6d\u0259yicisin\u0259 z\u0259r\u0259r d\u0259ymi\u015f oldu\u011fu halda, vergi \u00f6hd\u0259liyinin yerin\u0259 yetirilm\u0259si m\u00fcdd\u0259ti uzad\u0131lark\u0259n faiz hans\u0131 d\u0259r\u0259c\u0259 il\u0259 hesablan\u0131r?<\/p>\n<p>A) faiz hesablanm\u0131r<\/p>\n<p>B) 0,01 faiz d\u0259r\u0259c\u0259si il\u0259<\/p>\n<p>C) 0,05 faiz d\u0259r\u0259c\u0259si il\u0259<\/p>\n<p>D) 0,1 faiz d\u0259r\u0259c\u0259si il\u0259<\/p>\n<p>803<\/p>\n<p>Vergini bird\u0259f\u0259y\u0259 \u00f6d\u0259diyi t\u0259qdird\u0259 vergi \u00f6d\u0259yicisinin iflasa u\u011framaq t\u0259hl\u00fck\u0259si oldu\u011fu halda, vergi \u00f6hd\u0259liyinin yerin\u0259 yetirilm\u0259si m\u00fcdd\u0259ti uzad\u0131lark\u0259n faiz hans\u0131 d\u0259r\u0259c\u0259 il\u0259 hesablan\u0131r?<\/p>\n<p>A) faiz hesablanm\u0131r<\/p>\n<p>B) 0,01 faiz d\u0259r\u0259c\u0259si il\u0259<\/p>\n<p>C) 0,05 faiz d\u0259r\u0259c\u0259si il\u0259<\/p>\n<p>D) 0,1 faiz d\u0259r\u0259c\u0259si il\u0259<\/p>\n<p>804<\/p>\n<p>Vergi orqan\u0131n\u0131n vergi \u00f6hd\u0259liyinin yerin\u0259 yetirilm\u0259si m\u00fcdd\u0259tinin uzad\u0131lmas\u0131 haqq\u0131nda q\u0259rar\u0131nda a\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259n m\u0259lumatlardan hans\u0131lar g\u00f6st\u0259rilm\u0259lidir?<\/p>\n<p>1. vergi \u00fczr\u0259 borcun m\u0259bl\u0259\u011fi<\/p>\n<p>2. nizamnam\u0259 kapital\u0131 bar\u0259d\u0259 qeydl\u0259r<\/p>\n<p>3. \u0259lav\u0259 vergi g\u00fcz\u0259\u015ftl\u0259rinin verilm\u0259si bar\u0259d\u0259 qeydl\u0259r<\/p>\n<p>4. \u00f6d\u0259nilm\u0259 m\u00fcdd\u0259ti uzad\u0131lan verginin n\u00f6v\u00fc [n\u00f6vl\u0259ri], \u00f6d\u0259nilm\u0259nin m\u00fcdd\u0259ti v\u0259 qaydas\u0131<\/p>\n<p>5. girov v\u0259 ya z\u0259man\u0259t haqq\u0131nda qeydl\u0259r<\/p>\n<p>A) 2, 3, 4 B) 1, 4, 5 C) 3, 4, 5 D) 1, 2, 5<\/p>\n<p>805<\/p>\n<p>Vergi \u00f6hd\u0259liyinin yerin\u0259 yetirilm\u0259si m\u00fcdd\u0259tinin uzad\u0131lmas\u0131 haqq\u0131nda q\u0259rar hans\u0131 vaxtdan q\u00fcvv\u0259y\u0259 minir?<\/p>\n<p>A) q\u0259rar\u0131n vergi \u00f6d\u0259yicisin\u0259 r\u0259smi t\u0259qdim edildiyi m\u00fcdd\u0259td\u0259n<\/p>\n<p>B) bu q\u0259rar\u0131n vergi \u00f6d\u0259yicisin\u0259 verilm\u0259 tarixini t\u0259sdiq ed\u0259n \u00fcsulla t\u0259qdim edildiyi m\u00fcdd\u0259td\u0259n<\/p>\n<p>C) bu q\u0259rarda m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259n<\/p>\n<p>D) bu q\u0259rar\u0131n imzaland\u0131\u011f\u0131 tarixd\u0259n<\/p>\n<p>806<\/p>\n<p>T\u0259bii f\u0259lak\u0259t v\u0259 dig\u0259r qar\u015f\u0131s\u0131al\u0131nmaz q\u00fcvv\u0259 n\u0259tic\u0259sind\u0259 vergi \u00f6d\u0259yicisin\u0259 z\u0259r\u0259r d\u0259ydikd\u0259, yaxud verginin bird\u0259f\u0259y\u0259 \u00f6d\u0259diyi t\u0259qdird\u0259 vergi \u00f6d\u0259yicisinin iflasa u\u011framaq t\u0259hl\u00fck\u0259si olduqda, vergi \u00f6hd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259si m\u00fcdd\u0259tl\u0259rinin m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259n daha hans\u0131 gec m\u00fcdd\u0259t\u0259 d\u0259yi\u015fdirilm\u0259si zaman\u0131 t\u0259rtib olunan girov m\u00fcqavil\u0259sinin qanunvericilikd\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada etibars\u0131z hesab edilm\u0259si vergi \u00f6d\u0259yicisinin vergi \u00f6hd\u0259liyini l\u0259\u011fv edirmi?<\/p>\n<p>A) b\u00fct\u00fcn hallarda l\u0259\u011fv edir<\/p>\n<p>B) m\u00fcst\u0259sna hallarda l\u0259\u011fv ed\u0259 bil\u0259r<\/p>\n<p>C) m\u00fcst\u0259sna hallarda l\u0259\u011fv etmir<\/p>\n<p>D) l\u0259\u011fv etmir<\/p>\n<p>807<\/p>\n<p>T\u0259bii f\u0259lak\u0259t v\u0259 dig\u0259r qar\u015f\u0131s\u0131al\u0131nmaz q\u00fcvv\u0259 n\u0259tic\u0259sind\u0259 vergi \u00f6d\u0259yicisin\u0259 z\u0259r\u0259r d\u0259ydikd\u0259, yaxud verginin bird\u0259f\u0259y\u0259 \u00f6d\u0259diyi t\u0259qdird\u0259 vergi \u00f6d\u0259yicisinin iflasa u\u011framaq t\u0259hl\u00fck\u0259si olduqda, vergi \u00f6hd\u0259likl\u0259rinin yerin\u0259 yetirilm\u0259si m\u00fcdd\u0259tl\u0259rinin m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259n daha hans\u0131 gec m\u00fcdd\u0259t\u0259 d\u0259yi\u015fdirilm\u0259si zaman\u0131 t\u0259rtib olunan girov m\u00fcqavil\u0259sinin qeydiyyat\u0131 il\u0259 ba\u011fl\u0131 x\u0259rcl\u0259r kim t\u0259r\u0259find\u0259n \u00f6d\u0259nilir?<\/p>\n<p>A) vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n<\/p>\n<p>B) vergi orqan\u0131 t\u0259r\u0259find\u0259n<\/p>\n<p>C) d\u00f6vl\u0259t b\u00fcdc\u0259sinin v\u0259saiti hesab\u0131na<\/p>\n<p>D) bu qeydiyyat \u00f6d\u0259ni\u015fsiz apar\u0131l\u0131r<\/p>\n<p>808<\/p>\n<p>Vergi \u00f6hd\u0259liyinin yerin\u0259 yetirilm\u0259sinin uzad\u0131lm\u0131\u015f m\u00fcdd\u0259tin\u0259 vaxt\u0131ndan \u0259vv\u0259l xitam verildiyi hallar\u0131 g\u00f6st\u0259rin:<\/p>\n<p>1. vergi \u00f6d\u0259yicisi vergi \u00f6hd\u0259liyini vaxt\u0131ndan \u0259vv\u0259l yerin\u0259 yetirdikd\u0259<\/p>\n<p>2. vergi \u00f6d\u0259yicisinin pul v\u0259saiti olmad\u0131qda<\/p>\n<p>3. vergi \u00f6d\u0259yicisi bar\u0259d\u0259 vergi qanunvericiliyinin pozulmas\u0131 il\u0259 ba\u011fl\u0131 cinay\u0259t i\u015fi qald\u0131r\u0131ld\u0131qda<\/p>\n<p>4. vergi orqan\u0131n\u0131n vergi \u00f6hd\u0259liyinin yerin\u0259 yetirilm\u0259si m\u00fcdd\u0259tinin uzad\u0131lmas\u0131 bar\u0259d\u0259 q\u0259rar\u0131n\u0131n \u015f\u0259rtl\u0259rin\u0259 \u0259m\u0259l edilm\u0259dikd\u0259<\/p>\n<p>5. vergi orqan\u0131n\u0131n t\u0259\u015f\u0259bb\u00fcs\u00fc il\u0259 ist\u0259nil\u0259n halda<\/p>\n<p>A) 1, 2, 4 B) 1, 3, 4 C) 2, 3, 4 D) 1, 3, 5<\/p>\n<p>809<\/p>\n<p>Vergi \u00f6hd\u0259liyinin yerin\u0259 yetirilm\u0259sinin uzad\u0131lm\u0131\u015f m\u00fcdd\u0259tin\u0259 hans\u0131 hallarda vaxt\u0131ndan \u0259vv\u0259l xitam verilir?<\/p>\n<p>A) vergi \u00f6d\u0259yicisinin xahi\u015fi daxil olduqda<\/p>\n<p>B) vaxt\u0131ndan \u0259vv\u0259l xitam verilmir<\/p>\n<p>C) vergi orqan\u0131n\u0131n vergi \u00f6hd\u0259liyinin yerin\u0259 yetirilm\u0259si m\u00fcdd\u0259tinin uzad\u0131lmas\u0131 bar\u0259d\u0259 q\u0259rar\u0131n\u0131n \u015f\u0259rtl\u0259rin\u0259 \u0259m\u0259l edilm\u0259dikd\u0259<\/p>\n<p>D) vergi orqan\u0131n\u0131n \u00f6z t\u0259\u015f\u0259bb\u00fcs\u00fc olduqda<\/p>\n<p>810<\/p>\n<p>Vergi \u00f6hd\u0259liyinin yerin\u0259 yetirilm\u0259sinin uzad\u0131lm\u0131\u015f m\u00fcdd\u0259tin\u0259 vaxt\u0131ndan \u0259vv\u0259l xitam verilm\u0259si haqq\u0131nda q\u0259rar vermi\u015f vergi orqan\u0131 ne\u00e7\u0259 g\u00fcn m\u00fcdd\u0259tind\u0259 vergi \u00f6d\u0259yicisin\u0259 bu bar\u0259d\u0259 m\u0259lumat verm\u0259lidir?<\/p>\n<p>A) 15 g\u00fcn<\/p>\n<p>B) m\u00fcdd\u0259t m\u00fc\u0259yy\u0259n olunmay\u0131b<\/p>\n<p>C)5 g\u00fcn<\/p>\n<p>D)10 g\u00fcn<\/p>\n<p>811<\/p>\n<p>Vergi \u00f6hd\u0259liyinin yerin\u0259 yetirilm\u0259sinin uzad\u0131lm\u0131\u015f m\u00fcdd\u0259tin\u0259 vaxt\u0131ndan \u0259vv\u0259l xitam verilm\u0259si haqq\u0131nda q\u0259rar\u0131 vergi \u00f6d\u0259yicisi ald\u0131\u011f\u0131 tarixd\u0259n ne\u00e7\u0259 g\u00fcn m\u00fcdd\u0259tind\u0259 borc m\u0259bl\u0259\u011fini v\u0259 \u00f6d\u0259m\u0259 g\u00fcn\u00fcn\u0259 q\u0259d\u0259r h\u0259min m\u0259bl\u0259\u011f\u0259 qanunvericiliy\u0259 uy\u011fun olaraq hesablanm\u0131\u015f faizl\u0259ri b\u00fcdc\u0259y\u0259 \u00f6d\u0259m\u0259lidir?<\/p>\n<p>A) 10 g\u00fcn<\/p>\n<p>B) 30 g\u00fcn<\/p>\n<p>C) 15 g\u00fcn<\/p>\n<p>D) r\u00fcb\u00fcn sonunad\u0259k<\/p>\n<p>812<\/p>\n<p>Vergil\u0259r Nazirliyi r\u00fcbl\u0259r \u00fczr\u0259 [d\u00f6vri olaraq] m\u00fcdd\u0259ti uzad\u0131lan vergi \u00f6hd\u0259likl\u0259rinin m\u0259bl\u0259\u011fi bar\u0259d\u0259 hans\u0131 icra orqan\u0131na m\u0259lumat verir?<\/p>\n<p>A) Nazirl\u0259r Kabinetin\u0259<\/p>\n<p>B) \u0130qtisadiyyat Nazirliyin\u0259<\/p>\n<p>C) Maliyy\u0259 Nazirliyin\u0259<\/p>\n<p>D) D\u00f6vl\u0259t G\u00f6mr\u00fck Komit\u0259sin\u0259<\/p>\n<p>813<\/p>\n<p>Vergi hans\u0131 yerl\u0259rd\u0259 \u00f6d\u0259nilir?<\/p>\n<p>1. bildiri\u015fd\u0259 g\u00f6st\u0259ril\u0259n yerd\u0259;<\/p>\n<p>2. vergi \u00f6d\u0259yicisinin u\u00e7otda oldu\u011fu yer \u00fczr\u0259;<\/p>\n<p>3. vergi \u00f6d\u0259yicisinin hesabla\u015fma hesab\u0131 oldu\u011fu yerd\u0259<\/p>\n<p>4. vergi \u00f6d\u0259yicisi fiziki \u015f\u0259xsin ya\u015fad\u0131\u011f\u0131 yer \u00fczr\u0259, yaxud vergi \u00f6d\u0259yicisi h\u00fcquqi \u015f\u0259xsin idar\u0259 olundu\u011fu yer \u00fczr\u0259<\/p>\n<p>5. vergi \u00f6d\u0259yicisinin ist\u0259diyi yerd\u0259<\/p>\n<p>A) 1, 3, 5 B) 1, 2, 4 C) 2, 3, 5 D) 2, 3, 4<\/p>\n<p>814<\/p>\n<p>Vergi agentl\u0259ri \u00f6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 tutulmu\u015f vergil\u0259ri hans\u0131 yerd\u0259 \u00f6d\u0259yirl\u0259r?<\/p>\n<p>A) \u00f6zl\u0259rinin u\u00e7otda olduqlar\u0131 yer \u00fczr\u0259<\/p>\n<p>B) vergi \u00f6d\u0259yicisinin u\u00e7otda oldu\u011fu yer \u00fczr\u0259<\/p>\n<p>C) vergi orqan\u0131n\u0131n oldu\u011fu yer \u00fczr\u0259<\/p>\n<p>D) ist\u0259nil\u0259n yerd\u0259, ancaq b\u00fcdc\u0259 hesab\u0131na<\/p>\n<p>815<\/p>\n<p>Vergil\u0259rin, faizl\u0259rin v\u0259 maliyy\u0259 sanksiyalar\u0131n\u0131n \u00f6d\u0259nilmi\u015f m\u0259bl\u0259\u011fl\u0259ri onlar\u0131n hesablanm\u0131\u015f m\u0259bl\u0259\u011fl\u0259rind\u0259n art\u0131q olduqda, art\u0131q \u00f6d\u0259nilmi\u015f m\u0259bl\u0259\u011fl\u0259r:<\/p>\n<p>A) dig\u0259r vergil\u0259rin, faizl\u0259rin, maliyy\u0259 sanksiyalar\u0131n\u0131n v\u0259 inzibati c\u0259rim\u0259l\u0259r \u00fczr\u0259 borclar\u0131n \u00f6d\u0259nilm\u0259si hesab\u0131na aid edilir<\/p>\n<p>B) art\u0131q \u00f6d\u0259nilmi\u015f m\u0259bl\u0259\u011fl\u0259r vergi \u00f6d\u0259yicisin\u0259 qaytar\u0131lm\u0131r<\/p>\n<p>C) vergi \u00f6d\u0259yicisinin m\u00fcraci\u0259ti \u0259sas\u0131nda d\u0259rhal ona qaytar\u0131l\u0131r<\/p>\n<p>D) vergi \u00f6d\u0259yicisinin m\u00fcraci\u0259ti \u0259sas\u0131nda ba\u015fqa vergi \u00f6d\u0259yicil\u0259rinin borclar\u0131n\u0131n \u00f6d\u0259nilm\u0259si hesab\u0131na aid edilir<\/p>\n<p>816<\/p>\n<p>Vergil\u0259rin, faizl\u0259rin v\u0259 maliyy\u0259 sanksiyalar\u0131n\u0131n \u00f6d\u0259nilmi\u015f m\u0259bl\u0259\u011fl\u0259ri onlar\u0131n hesablanm\u0131\u015f m\u0259bl\u0259\u011fl\u0259rind\u0259n art\u0131q olduqda, art\u0131q \u00f6d\u0259nilmi\u015f m\u0259bl\u0259\u011fl\u0259r dig\u0259r vergil\u0259rin, faizl\u0259rin, maliyy\u0259 sanksiyalar\u0131n\u0131n v\u0259 inzibati c\u0259rim\u0259l\u0259r \u00fczr\u0259 borclar\u0131n \u00f6d\u0259nilm\u0259si hesab\u0131na aid edildikd\u0259n sonra qalan hiss\u0259si hara aid edilir?<\/p>\n<p>A) vergi \u00f6d\u0259yicisinin raz\u0131l\u0131\u011f\u0131 il\u0259 dig\u0259r vergi \u00f6d\u0259yicisinin borclar\u0131 \u00fczr\u0259 \u00f6d\u0259m\u0259l\u0259rin hesab\u0131na aid edilir<\/p>\n<p>B) vergi \u00f6d\u0259yicisinin raz\u0131l\u0131\u011f\u0131 il\u0259 sosial m\u00fcdafi\u0259 fonduna olan \u00f6hd\u0259likl\u0259r \u00fczr\u0259 \u00f6d\u0259m\u0259l\u0259rin hesab\u0131na aid edilir<\/p>\n<p>C) vergi \u00f6d\u0259yicisinin raz\u0131l\u0131\u011f\u0131 il\u0259 sonrak\u0131 \u00f6hd\u0259likl\u0259r \u00fczr\u0259 \u00f6d\u0259m\u0259l\u0259rin hesab\u0131na aid edilir<\/p>\n<p>D) vergi \u00f6d\u0259yicisinin xahi\u015fi il\u0259 m\u00fcv\u0259qq\u0259ti olaraq vergi \u00f6d\u0259yicisinin mal satanlara olan borclar\u0131 hesab\u0131na aid edilir<\/p>\n<p>817<\/p>\n<p>Vergi \u00f6d\u0259yicisinin \u00f6d\u0259diyi vergil\u0259rin, faizl\u0259rin v\u0259 maliyy\u0259 sanksiyalar\u0131n\u0131n art\u0131q m\u0259bl\u0259\u011fl\u0259ri dig\u0259r vergil\u0259rin, faizl\u0259rin v\u0259 maliyy\u0259 sanksiyalar\u0131n\u0131n \u00f6d\u0259nilm\u0259si hesab\u0131na aid edildiyi halda, vergi \u00f6d\u0259yicisinin t\u0259l\u0259bi il\u0259 ona hans\u0131 s\u0259n\u0259dl\u0259r verilir [g\u00f6nd\u0259rilir]?<\/p>\n<p>A) \u015f\u0259xsi v\u0259r\u0259q\u0259d\u0259n \u00e7\u0131xar\u0131\u015f verilir, habel\u0259 ayda bir d\u0259f\u0259 ay ba\u015fa \u00e7atd\u0131qdan sonra 20 g\u00fcn \u0259rzind\u0259 ona bildiri\u015f g\u00f6nd\u0259rilir.<\/p>\n<p>B) r\u00fcbd\u0259 bir d\u0259f\u0259 r\u00fcb ba\u015fa \u00e7atd\u0131qdan sonra 30 g\u00fcn \u0259rzind\u0259 ona bildiri\u015f g\u00f6nd\u0259rilir<\/p>\n<p>C) yaln\u0131z \u015f\u0259xsi v\u0259r\u0259q\u0259d\u0259n \u00e7\u0131xar\u0131\u015f v\u0259 \u00fczl\u0259\u015fm\u0259 akt\u0131 verilir<\/p>\n<p>D) \u015f\u0259xsi v\u0259r\u0259q\u0259d\u0259n \u00e7\u0131xar\u0131\u015f v\u0259 \u00fczl\u0259\u015fm\u0259 akt\u0131 verilir, habel\u0259 r\u00fcbd\u0259 bir d\u0259f\u0259 r\u00fcb ba\u015fa \u00e7atd\u0131qdan sonra 20 g\u00fcn \u0259rzind\u0259 ona bildiri\u015f g\u00f6nd\u0259rilir<\/p>\n<p>818<\/p>\n<p>Az\u0259rbaycan Respublikas\u0131 Cinay\u0259t M\u0259c\u0259ll\u0259sinin 213-c\u00fc v\u0259 213-1-ci madd\u0259l\u0259rind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f cinay\u0259tl\u0259r\u0259 dair i\u015fl\u0259r \u00fczr\u0259 ibtidai istintaq apar\u0131ld\u0131\u011f\u0131 zaman vergi yoxlamas\u0131 il\u0259 \u0259hat\u0259 olunmam\u0131\u015f d\u00f6vr \u00fczr\u0259 \u015f\u0259xsi v\u0259r\u0259q\u0259d\u0259n \u00e7\u0131xar\u0131\u015f v\u0259 \u00fczl\u0259\u015fm\u0259 akt\u0131 verilirmi?<\/p>\n<p>A) \u015f\u0259xsi v\u0259r\u0259q\u0259d\u0259n \u00e7\u0131xar\u0131\u015f v\u0259 \u00fczl\u0259\u015fm\u0259 akt\u0131 verilir<\/p>\n<p>B) yaln\u0131z \u015f\u0259xsi v\u0259r\u0259q\u0259d\u0259n \u00e7\u0131xar\u0131\u015f verilir<\/p>\n<p>C) verilmir<\/p>\n<p>D) yaln\u0131z \u00fczl\u0259\u015fm\u0259 akt\u0131 verilir<\/p>\n<p>819<\/p>\n<p>Vergi M\u0259c\u0259ll\u0259sind\u0259 ba\u015fqa hallar n\u0259z\u0259rd\u0259 tutulmam\u0131\u015fd\u0131rsa, art\u0131q \u00f6d\u0259nilmi\u015f vergil\u0259r, faizl\u0259r v\u0259 maliyy\u0259 sanksiyalar\u0131 dig\u0259r vergil\u0259rin, faizl\u0259rin, maliyy\u0259 sanksiyalar\u0131n\u0131n v\u0259 inzibati c\u0259rim\u0259l\u0259r \u00fczr\u0259 borclar\u0131n \u00f6d\u0259nilm\u0259si hesab\u0131na aid edildikd\u0259n sonra art\u0131q \u00f6d\u0259nilmi\u015f qalan m\u0259bl\u0259\u011fl\u0259r vergi \u00f6d\u0259yicisinin yaz\u0131l\u0131 \u0259riz\u0259sin\u0259 \u0259sas\u0259n ne\u00e7\u0259 g\u00fcn \u0259rzind\u0259 vergi \u00f6d\u0259yicisin\u0259 qaytar\u0131l\u0131r?<\/p>\n<p>A) 15 g\u00fcn<\/p>\n<p>B) 45 g\u00fcn<\/p>\n<p>C) 60 g\u00fcn<\/p>\n<p>D) 30 g\u00fcn<\/p>\n<p>820<\/p>\n<p>Art\u0131q \u00f6d\u0259nilmi\u015f vergil\u0259rin, faizl\u0259rin v\u0259 maliyy\u0259 sanksiyalar\u0131n\u0131n m\u0259bl\u0259\u011fl\u0259rinin vergi \u00f6d\u0259yicisin\u0259 qaytar\u0131lmas\u0131 qaydalar\u0131 hans\u0131 icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilir?<\/p>\n<p>A) Vergil\u0259r Nazirliyi t\u0259r\u0259find\u0259n Maliyy\u0259 Nazirliyi il\u0259 raz\u0131la\u015fd\u0131r\u0131lmaqla<\/p>\n<p>B) Nazirl\u0259r Kabineti<\/p>\n<p>C) Vergil\u0259r Nazirliyi<\/p>\n<p>D) Maliyy\u0259 Nazirliyi<\/p>\n<p>821<\/p>\n<p>Vergil\u0259r \u00fczr\u0259 yaranm\u0131\u015f borc a\u015fa\u011f\u0131dak\u0131 hans\u0131 s\u0131ra qaydas\u0131 il\u0259 \u00f6d\u0259nilir?<\/p>\n<p>A) hesablanm\u0131\u015f faizl\u0259rin m\u0259bl\u0259\u011fi, yaranma tarixi ard\u0131c\u0131ll\u0131\u011f\u0131 il\u0259 hesablanm\u0131\u015f verginin m\u0259bl\u0259\u011fi, t\u0259tbiq edilmi\u015f maliyy\u0259 sanksiyalar\u0131n\u0131n m\u0259bl\u0259\u011fi<\/p>\n<p>B) t\u0259tbiq edilmi\u015f maliyy\u0259 sanksiyalar\u0131n\u0131n m\u0259bl\u0259\u011fi, hesablanm\u0131\u015f faizl\u0259rin m\u0259bl\u0259\u011fi, yaranma tarixi ard\u0131c\u0131ll\u0131\u011f\u0131 il\u0259 hesablanm\u0131\u015f verginin m\u0259bl\u0259\u011fi<\/p>\n<p>C) yaranma tarixi ard\u0131c\u0131ll\u0131\u011f\u0131 il\u0259 hesablanm\u0131\u015f verginin m\u0259bl\u0259\u011fi, hesablanm\u0131\u015f faizl\u0259rin m\u0259bl\u0259\u011fi, t\u0259tbiq edilmi\u015f maliyy\u0259 sanksiyalar\u0131n\u0131n m\u0259bl\u0259\u011fi<\/p>\n<p>D) hesablanm\u0131\u015f faizl\u0259rin m\u0259bl\u0259\u011fi, t\u0259tbiq edilmi\u015f maliyy\u0259 sanksiyalar\u0131n\u0131n m\u0259bl\u0259\u011fi, yaranma tarixi ard\u0131c\u0131ll\u0131\u011f\u0131 il\u0259 hesablanm\u0131\u015f verginin m\u0259bl\u0259\u011fi<\/p>\n<p>822<\/p>\n<p>Vergil\u0259r \u00fczr\u0259 borclar \u00f6d\u0259nil\u0259rk\u0259n hesablanm\u0131\u015f faizl\u0259r ne\u00e7\u0259nci n\u00f6vb\u0259d\u0259 \u00f6d\u0259nilir?<\/p>\n<p>A) 1-ci<\/p>\n<p>B) 2-ci<\/p>\n<p>C) 3-c\u00fc<\/p>\n<p>D) 4-c\u00fc<\/p>\n<p>823<\/p>\n<p>Vergil\u0259r \u00fczr\u0259 borclar \u00f6d\u0259nil\u0259rk\u0259n t\u0259tbiq edilmi\u015f maliyy\u0259 sanksiyalar\u0131 ne\u00e7\u0259nci n\u00f6vb\u0259d\u0259 \u00f6d\u0259nilir?<\/p>\n<p>A) 1-ci<\/p>\n<p>B) 2-ci<\/p>\n<p>C) 3-c\u00fc<\/p>\n<p>D) 4-c\u00fc<\/p>\n<p>824<\/p>\n<p>Vergi \u00f6d\u0259yicisi vergi \u00f6hd\u0259liyini Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259n sonra yerin\u0259 yetirm\u0259dikd\u0259, bu \u00f6hd\u0259liyin yerin\u0259 yetirilm\u0259sinin \u00fcsulu kimi n\u0259 t\u0259tbiq edilm\u0259lidir?<\/p>\n<p>A) vergi \u00f6d\u0259yicisinin f\u0259aliyy\u0259tinin dayand\u0131r\u0131lmas\u0131<\/p>\n<p>B) vergi \u00f6d\u0259yicisinin V\u00d6EN-nin l\u0259\u011fv edilm\u0259si<\/p>\n<p>C) vergi \u00f6d\u0259yicisinin \u0259mlak\u0131n\u0131n siyah\u0131ya al\u0131nmas\u0131<\/p>\n<p>D) vergi \u00f6d\u0259yicisinin bank hesab\u0131n\u0131n ba\u011flanmas\u0131<\/p>\n<p>825<\/p>\n<p>Vergi \u00f6d\u0259yicisi vergi \u00f6hd\u0259liyini qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n olunmu\u015f m\u00fcdd\u0259td\u0259n sonra hans\u0131 m\u00fcdd\u0259td\u0259 yerin\u0259 yetirm\u0259dikd\u0259 onun \u0259mlak\u0131 siyah\u0131ya al\u0131na bil\u0259r?<\/p>\n<p>A) 1 ay \u0259rzind\u0259<\/p>\n<p>B) 2 ay \u0259rzind\u0259<\/p>\n<p>C) 3 ay \u0259rzind\u0259<\/p>\n<p>D) m\u00fcdd\u0259t m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259mi\u015fdir<\/p>\n<p>826<\/p>\n<p>\u018fmlak\u0131n siyah\u0131ya al\u0131nmas\u0131 dedikd\u0259, n\u0259 ba\u015fa d\u00fc\u015f\u00fcl\u00fcr?<\/p>\n<p>A) vergi \u00f6d\u0259yicisinin \u00f6z \u0259mlak\u0131 bar\u0259sind\u0259 h\u00fcquqlar\u0131n\u0131n el\u0259 m\u0259hdudla\u015fd\u0131r\u0131lmas\u0131d\u0131r ki, bu zaman vergi \u00f6d\u0259yicisi siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlaka v\u0259 ya onun bir hiss\u0259sin\u0259 sahiblik h\u00fcququna malik olmur, h\u0259min \u0259mlaka s\u0259r\u0259ncam verm\u0259k v\u0259 ondan istifad\u0259 edilm\u0259si vergi orqan\u0131n\u0131n n\u0259zar\u0259ti il\u0259 h\u0259yata ke\u00e7irilir<\/p>\n<p>B) vergi \u00f6d\u0259yicisinin \u00f6z \u0259mlak\u0131 bar\u0259sind\u0259 h\u00fcquqlar\u0131n\u0131n el\u0259 m\u0259hdudla\u015fd\u0131r\u0131lmas\u0131d\u0131r ki, bu zaman vergi \u00f6d\u0259yicisi siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlaka v\u0259 ya onun bir hiss\u0259sin\u0259 yaln\u0131z sahiblik v\u0259 ondan istifad\u0259 edilm\u0259si h\u00fcququna malik olur<\/p>\n<p>C) vergi \u00f6d\u0259yicisinin \u00f6z \u0259mlak\u0131 bar\u0259sind\u0259 h\u00fcquqlar\u0131n\u0131n el\u0259 m\u0259hdudla\u015fd\u0131r\u0131lmas\u0131d\u0131r ki, bu zaman vergi \u00f6d\u0259yicisi siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlaka v\u0259 ya onun bir hiss\u0259sin\u0259 s\u0259r\u0259ncam verm\u0259k h\u00fcququna malik olmur, h\u0259min \u0259mlaka sahiblik v\u0259 ondan istifad\u0259 edilm\u0259si vergi orqan\u0131n\u0131n n\u0259zar\u0259ti il\u0259 h\u0259yata ke\u00e7irilir.<\/p>\n<p>D) vergi \u00f6d\u0259yicisinin \u00f6z \u0259mlak\u0131 bar\u0259sind\u0259 h\u00fcquqlar\u0131n\u0131n el\u0259 m\u0259hdudla\u015fd\u0131r\u0131lmas\u0131d\u0131r ki, bu zaman vergi \u00f6d\u0259yicisi siyah\u0131ya al\u0131nm\u0131\u015f h\u0259min \u0259mlakdan yaln\u0131z istifad\u0259 edilm\u0259si h\u00fcququna malik olur<\/p>\n<p>827<\/p>\n<p>Vergi \u00f6d\u0259yicisinin vergi \u00f6hd\u0259liyini yerin\u0259 yetirm\u0259kd\u0259n boyun qa\u00e7\u0131rmas\u0131 bar\u0259d\u0259 vergi orqan\u0131n\u0131n kifay\u0259t q\u0259d\u0259r \u0259sas\u0131 olduqda, vergi orqan\u0131 vergi \u00f6d\u0259yicisin\u0259 yaz\u0131l\u0131 bildiri\u015f g\u00f6nd\u0259rm\u0259kl\u0259 eyni zamanda ondan n\u0259yi t\u0259l\u0259b ed\u0259 bil\u0259r?<\/p>\n<p>A) vergi \u00f6d\u0259yicisinin f\u0259aliyy\u0259tinin dayand\u0131r\u0131lmas\u0131n\u0131<\/p>\n<p>B) vergi \u00f6d\u0259yicisinin V\u00d6EN-nin l\u0259\u011fv edilm\u0259sini<\/p>\n<p>C) vergi \u00f6hd\u0259liyinin d\u0259rhal yerin\u0259 yetirilm\u0259sini [\u00f6d\u0259nilm\u0259sini]<\/p>\n<p>D) vergi \u00f6d\u0259yicisinin bank hesab\u0131n\u0131n ba\u011flanmas\u0131n\u0131<\/p>\n<p>828<\/p>\n<p>M\u0259lumdur ki, vergi \u00f6d\u0259yicisinin vergi \u00f6hd\u0259liyini yerin\u0259 yetirm\u0259kd\u0259n boyun qa\u00e7\u0131rmas\u0131 bar\u0259d\u0259 vergi orqan\u0131n\u0131n kifay\u0259t q\u0259d\u0259r \u0259sas\u0131 olduqda, vergi orqan\u0131 vergi \u00f6d\u0259yicisin\u0259 yaz\u0131l\u0131 bildiri\u015f g\u00f6nd\u0259rm\u0259kl\u0259, eyni zamanda ondan vergi \u00f6hd\u0259liyini d\u0259rhal \u00f6d\u0259m\u0259yi t\u0259l\u0259b ed\u0259 bil\u0259r. Bu halda da vergi \u00f6d\u0259yicisi vergi \u00f6hd\u0259liyini yerin\u0259 yetirm\u0259dikd\u0259, vergi orqan\u0131 \u00f6z\u00fcn\u00fcn \u0259sasland\u0131r\u0131lm\u0131\u015f q\u0259rar\u0131 \u0259sas\u0131nda vergi \u00f6d\u0259yicisin\u0259 m\u00fcnasib\u0259td\u0259 hans\u0131 t\u0259dbiri g\u00f6r\u0259 bil\u0259r?<\/p>\n<p>A) onu malik oldu\u011fu \u0259mlakdan istifad\u0259 h\u00fcququndan m\u0259hrum ed\u0259 bil\u0259r<\/p>\n<p>B) onu \u0259mlaka sahiblik h\u00fcququndan m\u0259hrum etm\u0259k \u00fc\u00e7\u00fcn m\u0259hk\u0259m\u0259y\u0259 m\u00fcraci\u0259t ed\u0259 bil\u0259r<\/p>\n<p>C) onun bank hesablar\u0131n\u0131 ba\u011flaya bil\u0259r<\/p>\n<p>D) onun \u0259mlak\u0131n\u0131n siyah\u0131ya al\u0131nmas\u0131n\u0131 h\u0259yata ke\u00e7ir\u0259 bil\u0259r<\/p>\n<p>829<\/p>\n<p>T\u0259xir\u0259sal\u0131nmaz hallar istisna olunmaqla, g\u00fcn\u00fcn hans\u0131 vaxt\u0131 \u0259mlak\u0131n siyah\u0131ya al\u0131nmas\u0131na yol verilmir?<\/p>\n<p>A) gec\u0259 vaxt\u0131 [ax\u015fam saat 18.00-dan s\u0259h\u0259r saat 24.00-a q\u0259d\u0259r]<\/p>\n<p>B) gec\u0259 vaxt\u0131 [ax\u015fam saat 20.00-dan s\u0259h\u0259r saat 8.00-a q\u0259d\u0259r]<\/p>\n<p>C) gec\u0259 vaxt\u0131 [ax\u015fam saat 24.00-dan s\u0259h\u0259r saat 8.00-a q\u0259d\u0259r]<\/p>\n<p>D) ax\u015fam saat 21.00-dan s\u0259h\u0259r saat 9.00-a q\u0259d\u0259r]<\/p>\n<p>830<\/p>\n<p>Vergi \u00f6d\u0259yicisi olan h\u00fcquqi \u015f\u0259xsin hans\u0131 \u0259mlak\u0131 siyah\u0131ya al\u0131na bil\u0259r?<\/p>\n<p>A) b\u00fct\u00fcn \u0259mlak\u0131<\/p>\n<p>B) m\u00f6vcud qanunvericiliy\u0259 \u0259sas\u0259n t\u0259l\u0259b y\u00f6n\u0259ldil\u0259 bilm\u0259y\u0259n \u0259mlakdan ba\u015fqa dig\u0259r \u0259mlak\u0131<\/p>\n<p>C) h\u00fcquqi \u015f\u0259xsin r\u0259hb\u0259rinin g\u00f6st\u0259rdiyi \u0259mlaklar<\/p>\n<p>D) h\u00fcquqi \u015f\u0259xs etiraz etdikd\u0259 \u0259mlak siyah\u0131ya al\u0131nm\u0131r<\/p>\n<p>831<\/p>\n<p>Vergi \u00f6d\u0259yicisi olan fiziki \u015f\u0259xsin hans\u0131 \u0259mlak\u0131 siyah\u0131ya al\u0131na bil\u0259r?<\/p>\n<p>A) fiziki \u015f\u0259xsin g\u00f6st\u0259rdiyi \u0259mlaklar<\/p>\n<p>B) b\u00fct\u00fcn \u0259mlak\u0131<\/p>\n<p>C) m\u00f6vcud qanunvericiliy\u0259 \u0259sas\u0259n t\u0259l\u0259b y\u00f6n\u0259ldil\u0259 bilm\u0259y\u0259n \u0259mlakdan ba\u015fqa dig\u0259r \u0259mlak\u0131<\/p>\n<p>D) fiziki \u015f\u0259xs etiraz etdikd\u0259 \u0259mlak siyah\u0131ya al\u0131nm\u0131r<\/p>\n<p>832<\/p>\n<p>Vergi \u00f6d\u0259yicisinin hans\u0131 miqdarda \u0259mlak\u0131 siyah\u0131ya al\u0131n\u0131r?<\/p>\n<p>A) vergi borcunun v\u0259 \u0259mlak\u0131n sat\u0131\u015f\u0131 \u00fczr\u0259 x\u0259rcl\u0259rin \u00f6d\u0259nilm\u0259sin\u0259 kifay\u0259t olan, sat\u0131\u015f \u00fc\u00e7\u00fcn yararl\u0131 v\u0259 \u0259mt\u0259\u0259 xass\u0259sini itirm\u0259mi\u015f \u0259mlak\u0131 miqdar\u0131nda<\/p>\n<p>B) vergi \u00f6d\u0259yicisinin b\u00fct\u00fcn \u0259mlak\u0131<\/p>\n<p>C) vergi \u00f6d\u0259yicisinin g\u00f6st\u0259rdiyi miqdarda olan \u0259mlak\u0131<\/p>\n<p>D) sat\u0131\u015f \u00fc\u00e7\u00fcn yararl\u0131 v\u0259 \u0259mt\u0259\u0259 xass\u0259sini itirm\u0259mi\u015f b\u00fct\u00fcn \u0259mlak\u0131 miqdar\u0131nda<\/p>\n<p>833<\/p>\n<p>Vergi \u00f6d\u0259yicisinin hans\u0131 h\u0259cmd\u0259 v\u0259 keyfiyy\u0259td\u0259 \u0259mlak\u0131 siyah\u0131ya al\u0131na bil\u0259r?<\/p>\n<p>A) borcun m\u0259bl\u0259\u011find\u0259n as\u0131l\u0131 olmayaraq vergi \u00f6d\u0259yicisinin b\u00fct\u00fcn \u0259mlak\u0131<\/p>\n<p>B) yaln\u0131z vergi \u00f6hd\u0259liyinin yerin\u0259 yetirilm\u0259si \u00fc\u00e7\u00fcn laz\u0131m olan h\u0259cmd\u0259 \u0259mlak<\/p>\n<p>C) yaln\u0131z vergi \u00f6hd\u0259liyinin yerin\u0259 yetirilm\u0259si, h\u0259min \u00f6hd\u0259liyin yerin\u0259 yetirilm\u0259m\u0259si il\u0259 \u0259laq\u0259dar vergi borcu \u00fczr\u0259 hesablanm\u0131\u015f faizl\u0259rin v\u0259 t\u0259tbiq edilmi\u015f maliyy\u0259 sanksiyalar\u0131n\u0131n, habel\u0259 \u0259mlak\u0131n sat\u0131\u015f\u0131 \u00fczr\u0259 x\u0259rcl\u0259rin \u00f6d\u0259nilm\u0259si \u00fc\u00e7\u00fcn z\u0259ruri v\u0259 kifay\u0259t olan, sat\u0131\u015f \u00fc\u00e7\u00fcn yararl\u0131 v\u0259 \u00f6z \u0259mt\u0259\u0259 xass\u0259sini itirm\u0259mi\u015f \u0259mlak<\/p>\n<p>D) yaln\u0131z vergi \u00f6hd\u0259liyinin yerin\u0259 yetirilm\u0259si, h\u0259min \u00f6hd\u0259liyin yerin\u0259 yetirilm\u0259m\u0259si il\u0259 \u0259laq\u0259dar vergi borcu \u00fczr\u0259, habel\u0259 \u0259mlak\u0131n sat\u0131\u015f\u0131 \u00fczr\u0259 x\u0259rcl\u0259rin \u00f6d\u0259nilm\u0259si \u00fc\u00e7\u00fcn z\u0259ruri v\u0259 kifay\u0259t olan, sat\u0131\u015f \u00fc\u00e7\u00fcn yararl\u0131 v\u0259 \u00f6z \u0259mt\u0259\u0259 xass\u0259sini itirm\u0259mi\u015f \u0259mlak<\/p>\n<p>834<\/p>\n<p>Vergi \u00f6d\u0259yicisinin \u0259mlak\u0131n\u0131n siyah\u0131ya al\u0131nmas\u0131 zaman\u0131 haz\u0131r m\u0259hsullar ne\u00e7\u0259nci n\u00f6vb\u0259d\u0259 siyah\u0131ya al\u0131n\u0131r?<\/p>\n<p>A) 1-ci<\/p>\n<p>B) 2-ci<\/p>\n<p>C) 3-c\u00fc<\/p>\n<p>D) 4-c\u00fc<\/p>\n<p>835<\/p>\n<p>Vergi \u00f6d\u0259yicisinin \u0259mlak\u0131n\u0131n siyah\u0131ya al\u0131nmas\u0131 zaman\u0131 istehsalda bilavasit\u0259 i\u015ftirak ed\u0259n \u0259sas v\u0259saitl\u0259r ne\u00e7\u0259nci n\u00f6vb\u0259d\u0259 siyah\u0131ya al\u0131n\u0131r?<\/p>\n<p>A) 1-ci<\/p>\n<p>B) 2-ci<\/p>\n<p>C) 3-c\u00fc<\/p>\n<p>D) 4-c\u00fc<\/p>\n<p>836<\/p>\n<p>\u0130kinci n\u00f6vb\u0259d\u0259 hans\u0131 \u0259mlaklar siyah\u0131ya al\u0131n\u0131r?<\/p>\n<p>A) bilavasit\u0259 m\u0259hsullar\u0131n [mallar\u0131n] istehsal\u0131nda i\u015ftirak etm\u0259y\u0259n \u0259mlak [qiym\u0259tli ka\u011f\u0131zlar, valyuta d\u0259y\u0259rlil\u0259ri, qeyri-istehsal binalar\u0131, minik avton\u0259qliyyat\u0131, xidm\u0259t otaqlar\u0131n\u0131n dizayn \u0259\u015fyalar\u0131 v\u0259 sair]<\/p>\n<p>B) haz\u0131r m\u0259hsullar [mallar], habel\u0259 istehsalda i\u015ftirak etm\u0259y\u0259n v\u0259 [v\u0259 yA) bilavasit\u0259 istehsalda i\u015ftirak\u0131 n\u0259z\u0259rd\u0259 tutulmayan dig\u0259r maddi qiym\u0259tlil\u0259r<\/p>\n<p>C) istehsalda bilavasit\u0259 i\u015ftirak\u0131 n\u0259z\u0259rd\u0259 tutulmu\u015f xammal v\u0259 materiallar, habel\u0259 d\u0259zgahlar, avadanl\u0131qlar, binalar, qur\u011fular v\u0259 dig\u0259r \u0259sas v\u0259saitl\u0259r<\/p>\n<p>D) inventarizasiya apar\u0131lmaqla dig\u0259r \u0259mlak<\/p>\n<p>837<\/p>\n<p>Vergi \u00f6d\u0259yicisinin \u0259mlak\u0131n\u0131n siyah\u0131ya al\u0131nmas\u0131 zaman\u0131 na\u011fd pul v\u0259saitl\u0259ri ne\u00e7\u0259nci n\u00f6vb\u0259d\u0259 siyah\u0131ya al\u0131n\u0131r?<\/p>\n<p>A) 1-ci<\/p>\n<p>B) 2-ci<\/p>\n<p>C) 3-c\u00fc<\/p>\n<p>D) 4-c\u00fc<\/p>\n<p>838<\/p>\n<p>Vergi \u00f6d\u0259yicisinin \u0259mlak\u0131n\u0131n siyah\u0131ya al\u0131nmas\u0131 zaman\u0131 qeyri-istehsal binalar\u0131 ne\u00e7\u0259nci n\u00f6vb\u0259d\u0259 siyah\u0131ya al\u0131n\u0131r?<\/p>\n<p>A) 1-ci<\/p>\n<p>B) 2-ci<\/p>\n<p>C) 3-c\u00fc<\/p>\n<p>D) 4-c\u00fc<\/p>\n<p>839<\/p>\n<p>Vergi \u00f6d\u0259yicisinin \u0259mlak\u0131n\u0131n siyah\u0131ya al\u0131nmas\u0131 zaman\u0131 istehsalda bilavasit\u0259 i\u015ftirak\u0131 n\u0259z\u0259rd\u0259 tutulmu\u015f xammal v\u0259 materiallar ne\u00e7\u0259nci n\u00f6vb\u0259d\u0259 siyah\u0131ya al\u0131n\u0131r?<\/p>\n<p>A) 1-ci<\/p>\n<p>B) 2-ci<\/p>\n<p>C) 3-c\u00fc<\/p>\n<p>D) 4-c\u00fc<\/p>\n<p>840<\/p>\n<p>\u018fmlak\u0131n siyah\u0131ya al\u0131nmas\u0131 haqq\u0131nda q\u0259rarda hans\u0131 m\u0259lumatlar g\u00f6st\u0259rilm\u0259lidir?<\/p>\n<p>A) vergi \u00f6d\u0259yicisinin ad\u0131 v\u0259 \u0259mlak\u0131n\u0131n miqdar\u0131<\/p>\n<p>B) vergi \u00f6d\u0259yicisinin ad\u0131 v\u0259 \u0259sas v\u0259saitl\u0259rinin miqdar\u0131<\/p>\n<p>C) vergi \u00f6d\u0259yicisinin ad\u0131 v\u0259 \u0259mlak\u0131n yerl\u0259\u015fdiyi \u00fcnvan<\/p>\n<p>D) m\u00fc\u015fahid\u0259\u00e7il\u0259rin ad\u0131 v\u0259 \u0259mlak\u0131n yerl\u0259\u015fdiyi yer<\/p>\n<p>841<\/p>\n<p>\u018fmlak\u0131n siyah\u0131ya al\u0131nmas\u0131 kiml\u0259rin i\u015ftirak\u0131 il\u0259 h\u0259yata ke\u00e7irilir?<\/p>\n<p>A) vergi orqan\u0131 t\u0259r\u0259find\u0259n yaln\u0131z vergi \u00f6d\u0259yicisinin i\u015ftirak\u0131 il\u0259<\/p>\n<p>B) vergi orqan\u0131 t\u0259r\u0259find\u0259n yaln\u0131z m\u00fc\u015fahid\u0259\u00e7il\u0259rin i\u015ftirak\u0131 il\u0259<\/p>\n<p>C) vergi orqan\u0131 t\u0259r\u0259find\u0259n vergi \u00f6d\u0259yicisinin, habel\u0259 m\u00fc\u015fahid\u0259\u00e7il\u0259rin v\u0259 z\u0259ruri hallarda m\u00fct\u0259x\u0259ssisl\u0259rin i\u015ftirak\u0131 il\u0259<\/p>\n<p>D) yaln\u0131z m\u00fc\u015fahid\u0259\u00e7il\u0259rin v\u0259 z\u0259ruri hallarda m\u00fct\u0259x\u0259ssisl\u0259rin i\u015ftirak\u0131 il\u0259<\/p>\n<p>842<\/p>\n<p>\u018fmlak\u0131n siyah\u0131ya al\u0131nmas\u0131n\u0131 h\u0259yata ke\u00e7ir\u0259n vergi orqan\u0131 vergi \u00f6d\u0259yicisinin [onun qanuni v\u0259 [v\u0259 ya] s\u0259lahiyy\u0259tli n\u00fcmay\u0259nd\u0259sinin] \u0259mlak\u0131n siyah\u0131ya al\u0131nmas\u0131 prosesind\u0259 i\u015ftirak etm\u0259sini qada\u011fan ed\u0259 bil\u0259rmi?<\/p>\n<p>A) b\u00fct\u00fcn hallarda qada\u011fan ed\u0259 bil\u0259r<\/p>\n<p>B) m\u00fcst\u0259sna hallarda qada\u011fan ed\u0259 bil\u0259r<\/p>\n<p>C) icaz\u0259 verm\u0259y\u0259 s\u0259lahiyy\u0259tli deyildir<\/p>\n<p>D) icaz\u0259 verm\u0259m\u0259y\u0259 s\u0259lahiyy\u0259tli deyildir<\/p>\n<p>843<\/p>\n<p>\u018fmlak\u0131n siyah\u0131ya al\u0131nmas\u0131 prosesind\u0259 m\u00fc\u015fahid\u0259\u00e7il\u0259r\u0259, m\u00fct\u0259x\u0259ssis kimi i\u015ftirak ed\u0259n \u015f\u0259xsl\u0259r\u0259, h\u0259m\u00e7inin vergi \u00f6d\u0259yicisin\u0259 [onun n\u00fcmay\u0259nd\u0259sin\u0259] hans\u0131 m\u0259s\u0259l\u0259l\u0259r izah edilm\u0259lidir?<\/p>\n<p>A) onlar\u0131n h\u00fcquq v\u0259 v\u0259zif\u0259l\u0259ri<\/p>\n<p>B) \u0259mlak\u0131n siyah\u0131ya al\u0131nmas\u0131 qaydas\u0131<\/p>\n<p>C) vergi orqanlar\u0131n\u0131n h\u00fcquq v\u0259 v\u0259zif\u0259l\u0259ri<\/p>\n<p>D) vergi orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin s\u0259lahiyy\u0259tl\u0259ri<\/p>\n<p>844<\/p>\n<p>\u018fmlak\u0131n siyah\u0131ya al\u0131nmas\u0131n\u0131 h\u0259yata ke\u00e7ir\u0259n vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri vergi \u00f6d\u0259yicisin\u0259 [onun n\u00fcmay\u0259nd\u0259sin\u0259] hans\u0131 s\u0259n\u0259dl\u0259ri t\u0259qdim etm\u0259lidirl\u0259r?<\/p>\n<p>A) siyah\u0131ya al\u0131nma haqq\u0131nda vergi orqan\u0131n\u0131n r\u0259hb\u0259rinin q\u0259rar\u0131n\u0131, \u00f6zl\u0259rinin s\u0259lahiyy\u0259tl\u0259rini v\u0259 \u015f\u0259xsiyy\u0259tini t\u0259sdiq ed\u0259n s\u0259n\u0259dl\u0259ri<\/p>\n<p>B) yaln\u0131z siyah\u0131ya al\u0131nma haqq\u0131nda vergi orqan\u0131n\u0131n r\u0259hb\u0259rinin q\u0259rar\u0131n\u0131<\/p>\n<p>C) siyah\u0131ya al\u0131nma haqq\u0131nda vergi orqan\u0131n\u0131n r\u0259hb\u0259rinin q\u0259rar\u0131n\u0131 v\u0259 \u00f6zl\u0259rinin s\u0259lahiyy\u0259tl\u0259rini t\u0259sdiq ed\u0259n s\u0259n\u0259di<\/p>\n<p>D) yaln\u0131z \u00f6zl\u0259rinin s\u0259lahiyy\u0259tl\u0259rini t\u0259sdiq ed\u0259n s\u0259n\u0259di<\/p>\n<p>845<\/p>\n<p>Vergi \u00f6d\u0259yicisinin \u0259mlak\u0131n\u0131n siyah\u0131ya al\u0131nmas\u0131 zaman\u0131 vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri t\u0259r\u0259find\u0259n hans\u0131 s\u0259n\u0259dl\u0259r t\u0259rtib olunur?<\/p>\n<p>A) \u0259mlak\u0131n siyah\u0131ya al\u0131nmas\u0131 haqq\u0131nda akt v\u0259 \u0259mlak\u0131n siyah\u0131s\u0131<\/p>\n<p>B) \u0259mlak\u0131n siyah\u0131ya al\u0131nmas\u0131 haqq\u0131nda protokol v\u0259 \u0259mlak\u0131n siyah\u0131s\u0131<\/p>\n<p>C) \u0259mlak\u0131n siyah\u0131ya al\u0131nmas\u0131 haqq\u0131nda protokol v\u0259 \u0259mlak\u0131n m\u00f6vcud v\u0259ziyy\u0259ti bar\u0259d\u0259 akt<\/p>\n<p>D) \u0259mlak\u0131n siyah\u0131ya al\u0131nmas\u0131 haqq\u0131nda protokol, \u0259mlak\u0131n siyah\u0131s\u0131 v\u0259 onun yararl\u0131l\u0131q d\u0259r\u0259c\u0259si bar\u0259d\u0259 aray\u0131\u015f<\/p>\n<p>846<\/p>\n<p>Vergi \u00f6d\u0259yicisinin \u0259mlak\u0131n\u0131n siyah\u0131ya al\u0131nmas\u0131 zaman\u0131 vergi orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri t\u0259r\u0259find\u0259n t\u0259rtib edil\u0259n \u0259mlak siyah\u0131s\u0131nda a\u015fa\u011f\u0131dak\u0131 hans\u0131 g\u00f6st\u0259ricil\u0259r g\u00f6st\u0259rilm\u0259kl\u0259 \u0259mlak tam t\u0259svir edilir?<\/p>\n<p>1. \u0259mlak\u0131n m\u0259n\u015f\u0259 \u00f6lk\u0259si<\/p>\n<p>2. \u0259mlak\u0131n d\u0259qiq ad\u0131, say\u0131<\/p>\n<p>3. \u0259mlak\u0131n f\u0259rdi \u0259lam\u0259tl\u0259ri, m\u00fcmk\u00fcn olduqda qiym\u0259tl\u0259ri<\/p>\n<p>4. \u0259mlak\u0131n istismara burax\u0131ld\u0131\u011f\u0131 il v\u0259 a\u015f\u0131nma d\u0259r\u0259c\u0259si<\/p>\n<p>A) 1, 2 B) 2, 4 C) 2, 3 D) 1, 4<\/p>\n<p>847<\/p>\n<p>Vergi \u00f6d\u0259yicisinin \u0259mlak\u0131n\u0131n siyah\u0131ya al\u0131nmas\u0131 zaman\u0131 siyah\u0131ya al\u0131nan b\u00fct\u00fcn \u0259mlak bax\u0131\u015f \u00fc\u00e7\u00fcn hans\u0131 \u015f\u0259xsl\u0259r\u0259 t\u0259qdim edilir?<\/p>\n<p>A) m\u00fc\u015fahid\u0259\u00e7il\u0259r\u0259 v\u0259 vergi orqan\u0131n\u0131n siyah\u0131ya al\u0131nmada i\u015ftirak ed\u0259n v\u0259zif\u0259li \u015f\u0259xsl\u0259rin\u0259<\/p>\n<p>B) vergi orqan\u0131n\u0131n siyah\u0131ya al\u0131nmada i\u015ftirak ed\u0259n v\u0259zif\u0259li \u015f\u0259xsl\u0259rin\u0259 v\u0259 vergi \u00f6d\u0259yicisin\u0259 [onun n\u00fcmay\u0259nd\u0259sin\u0259]<\/p>\n<p>C) yaln\u0131z m\u00fc\u015fahid\u0259\u00e7il\u0259r\u0259<\/p>\n<p>D) m\u00fc\u015fahid\u0259\u00e7il\u0259r\u0259 v\u0259 vergi \u00f6d\u0259yicisin\u0259 [onun n\u00fcmay\u0259nd\u0259sin\u0259]<\/p>\n<p>848<\/p>\n<p>Vergi \u00f6d\u0259yicisinin Vergi M\u0259c\u0259ll\u0259sinin m\u00fc\u0259yy\u0259nl\u0259\u015fdirdiyi qaydan\u0131 pozaraq siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlaka dair ba\u011flad\u0131\u011f\u0131 \u0259qdl\u0259r etibars\u0131z say\u0131la bil\u0259rmi?<\/p>\n<p>A) b\u00fct\u00fcn hallarda etibars\u0131z say\u0131l\u0131r<\/p>\n<p>B) etibars\u0131z say\u0131la bilm\u0259z<\/p>\n<p>C) m\u00fcst\u0259sna hallarda etibars\u0131z say\u0131l\u0131r<\/p>\n<p>D vergi orqan\u0131n\u0131n m\u00fc\u0259yy\u0259nl\u0259\u015fdirdiyi hallarda etibars\u0131z say\u0131la bil\u0259r<\/p>\n<p>849<\/p>\n<p>\u018fmlak\u0131n siyah\u0131ya al\u0131nmas\u0131 haqq\u0131nda olan q\u0259rar hans\u0131 hallarda \u00f6z q\u00fcvv\u0259sini itirir?<\/p>\n<p>A) \u0259mlak\u0131n siyah\u0131ya al\u0131nmas\u0131na vergi \u00f6d\u0259yicisi etiraz etdikd\u0259<\/p>\n<p>B) vergi \u00f6hd\u0259liyinin yerin\u0259 yetirildiyi andan<\/p>\n<p>C) \u0259mlak\u0131n siyah\u0131ya al\u0131nmas\u0131n\u0131n \u00fcst\u00fcnd\u0259n 2 ay ke\u00e7dikd\u0259<\/p>\n<p>D) q\u0259rar he\u00e7 vaxt q\u00fcvv\u0259sini itirmir<\/p>\n<p>850<\/p>\n<p>Aksiz markalar\u0131 il\u0259 markalanmal\u0131 olan aksizli mallar\u0131n [i\u00e7m\u0259li spirtin, piv\u0259nin, spirtli i\u00e7kil\u0259rin b\u00fct\u00fcn n\u00f6vl\u0259rinin v\u0259 t\u00fct\u00fcn m\u0259mulatlar\u0131n\u0131n] h\u0259min markalarla markalanmadan v\u0259 ya saxta aksiz markalar\u0131 il\u0259 markalanmaqla sat\u0131\u015f\u0131 v\u0259 ya saxlan\u0131lmas\u0131 a\u015fkar edildikd\u0259, bu hans\u0131 qaydada s\u0259n\u0259dl\u0259\u015fdirilir?<\/p>\n<p>A) yaln\u0131z aksizli mallar\u0131n \u00fcmumi miqdar\u0131 m\u00fc\u0259yy\u0259n edilmi\u015f formaya uy\u011fun olan aktla, h\u00fcquqi \u015f\u0259xsl\u0259rin v\u0259 sahibkarl\u0131q f\u0259aliyy\u0259tini h\u00fcquqi \u015f\u0259xs yaratmadan h\u0259yata ke\u00e7ir\u0259n fiziki \u015f\u0259xsin rekvizitl\u0259ri v\u0259 onlar\u0131n s\u0259lahiyy\u0259tli n\u00fcmay\u0259nd\u0259sinin ad\u0131 v\u0259 soyad\u0131 g\u00f6st\u0259rilm\u0259kl\u0259 r\u0259smil\u0259\u015fdirilir, akt vergi orqan\u0131n\u0131n n\u00fcmay\u0259nd\u0259l\u0259rinin v\u0259 m\u00fc\u015fahid\u0259\u00e7il\u0259rin imzalar\u0131 il\u0259 t\u0259sdiql\u0259nir<\/p>\n<p>B) aksiz markalar\u0131 il\u0259 markalanmal\u0131 olan markalanmam\u0131\u015f v\u0259 ya saxta aksiz markalar\u0131 il\u0259 markalanm\u0131\u015f mallar\u0131n miqdar\u0131 m\u00fc\u0259yy\u0259n edilmi\u015f formaya uy\u011fun olan aktla, h\u00fcquqi \u015f\u0259xsl\u0259rin v\u0259 sahibkarl\u0131q f\u0259aliyy\u0259tini h\u00fcquqi \u015f\u0259xs yaratmadan h\u0259yata ke\u00e7ir\u0259n fiziki \u015f\u0259xsin rekvizitl\u0259ri v\u0259 onlar\u0131n s\u0259lahiyy\u0259tli n\u00fcmay\u0259nd\u0259sinin ad\u0131 v\u0259 soyad\u0131 g\u00f6st\u0259rilm\u0259kl\u0259 r\u0259smil\u0259\u015fdirilir, akt obyektin m\u0259sul \u015f\u0259xsinin v\u0259 m\u00fc\u015fahid\u0259\u00e7il\u0259rin imzalar\u0131 il\u0259 t\u0259sdiql\u0259nir.<\/p>\n<p>C) aksizli mallar\u0131n \u00fcmumi miqdar\u0131, aksiz markalar\u0131 il\u0259 markalanmal\u0131 olan markalanmam\u0131\u015f v\u0259 ya saxta aksiz markalar\u0131 il\u0259 markalanm\u0131\u015f mallar\u0131n miqdar\u0131 m\u00fc\u0259yy\u0259n edilmi\u015f formaya uy\u011fun olan aktla, h\u00fcquqi \u015f\u0259xsl\u0259rin v\u0259 sahibkarl\u0131q f\u0259aliyy\u0259tini h\u00fcquqi \u015f\u0259xs yaratmadan h\u0259yata ke\u00e7ir\u0259n fiziki \u015f\u0259xsin rekvizitl\u0259ri v\u0259 onlar\u0131n s\u0259lahiyy\u0259tli n\u00fcmay\u0259nd\u0259sinin ad\u0131 v\u0259 soyad\u0131 g\u00f6st\u0259rilm\u0259kl\u0259 r\u0259smil\u0259\u015fdirilir, akt vergi orqan\u0131n\u0131n n\u00fcmay\u0259nd\u0259l\u0259rinin, habel\u0259 obyektin m\u0259sul \u015f\u0259xsinin v\u0259 m\u00fc\u015fahid\u0259\u00e7il\u0259rin imzalar\u0131 il\u0259 t\u0259sdiql\u0259nir.<\/p>\n<p>D) aksizli mallar\u0131n \u00fcmumi miqdar\u0131, aksiz markalar\u0131 il\u0259 markalanmal\u0131 olan markalanmam\u0131\u015f v\u0259 ya saxta aksiz markalar\u0131 il\u0259 markalanm\u0131\u015f mallar\u0131n miqdar\u0131 m\u00fc\u0259yy\u0259n edilmi\u015f formaya uy\u011fun olan protokolla, h\u00fcquqi \u015f\u0259xsl\u0259rin v\u0259 sahibkarl\u0131q f\u0259aliyy\u0259tini h\u00fcquqi \u015f\u0259xs yaratmadan h\u0259yata ke\u00e7ir\u0259n fiziki \u015f\u0259xsin rekvizitl\u0259ri v\u0259 onlar\u0131n s\u0259lahiyy\u0259tli n\u00fcmay\u0259nd\u0259sinin ad\u0131 v\u0259 soyad\u0131 g\u00f6st\u0259rilm\u0259kl\u0259 r\u0259smil\u0259\u015fdirilir, protokol vergi orqan\u0131n\u0131n n\u00fcmay\u0259nd\u0259l\u0259rinin, habel\u0259 obyektin m\u0259sul \u015f\u0259xsinin v\u0259 m\u00fc\u015fahid\u0259\u00e7il\u0259rin imzalar\u0131 il\u0259 t\u0259sdiql\u0259nir<\/p>\n<p>851<\/p>\n<p>Aksiz markalar\u0131 il\u0259 markalanmal\u0131 olan markalanmam\u0131\u015f v\u0259 ya saxta aksiz markas\u0131 il\u0259 markalanm\u0131\u015f mallar\u0131n [i\u00e7m\u0259li spirtin, piv\u0259nin, spirtli i\u00e7kil\u0259rin b\u00fct\u00fcn n\u00f6vl\u0259rinin v\u0259 t\u00fct\u00fcn m\u0259mulatlar\u0131n\u0131n] Vergil\u0259r Nazirliyi t\u0259r\u0259find\u0259n t\u0259sdiq edilmi\u015f formaya uy\u011fun olan t\u0259rtib edilmi\u015f siyah\u0131s\u0131nda a\u015fa\u011f\u0131dak\u0131 hans\u0131 m\u0259lumatlar \u0259ks etdirilir?<\/p>\n<p>1. a\u015fkar edilmi\u015f aksizli mallar\u0131n istehsal tarixi, yararl\u0131l\u0131q v\u0259ziyy\u0259ti<\/p>\n<p>2. aksizli mallar\u0131n ad\u0131, f\u0259rql\u0259ndirici \u0259lam\u0259tl\u0259ri, m\u0259n\u015f\u0259 m\u0259nb\u0259yi, al\u0131\u015f v\u0259 sat\u0131\u015f qiym\u0259tl\u0259ri<\/p>\n<p>3. vergi orqan\u0131n\u0131n ad\u0131, siyah\u0131ya alman\u0131 h\u0259yata ke\u00e7ir\u0259n v\u0259zif\u0259li \u015f\u0259xsl\u0259rin ad\u0131, soyad\u0131 v\u0259 atas\u0131n\u0131n ad\u0131<\/p>\n<p>4. siyah\u0131ya alman\u0131n h\u0259yata ke\u00e7irildiyi tarix v\u0259 yer<\/p>\n<p>5. vergi \u00f6d\u0259yicisi v\u0259 onun n\u00fcmay\u0259nd\u0259si haqq\u0131nda m\u0259lumat, m\u00fc\u015fahid\u0259\u00e7il\u0259r v\u0259 d\u0259v\u0259t olunmu\u015f m\u00fct\u0259x\u0259ssisl\u0259r haqq\u0131nda m\u0259lumatlar<\/p>\n<p>A) 1, 2, 3 B) 1, 4, 5 C) 1, 2, 3, 4 D) 2, 3, 4, 5<\/p>\n<p>852<\/p>\n<p>Aksiz markalar\u0131 il\u0259 markalanmal\u0131 olan markalanmam\u0131\u015f v\u0259 ya saxta aksiz markalar\u0131 il\u0259 markalanm\u0131\u015f mallar\u0131n [i\u00e7m\u0259li spirtin, piv\u0259nin, spirtli i\u00e7kil\u0259rin b\u00fct\u00fcn n\u00f6vl\u0259rinin v\u0259 t\u00fct\u00fcn m\u0259mulatlar\u0131n\u0131n] m\u0259n\u015f\u0259 m\u0259nb\u0259yi, al\u0131\u015f v\u0259 sat\u0131\u015f qiym\u0259tl\u0259ri hans\u0131 s\u0259n\u0259dl\u0259r \u0259sas\u0131nda m\u00fc\u0259yy\u0259nl\u0259\u015fdirilir?<\/p>\n<p>1. ilkin s\u0259n\u0259dl\u0259rl\u0259<\/p>\n<p>2. vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin ara\u015fd\u0131rmalar\u0131 \u0259sas\u0131nda<\/p>\n<p>3. istehsal\u00e7\u0131 m\u00fc\u0259ssis\u0259d\u0259, yaxud \u015f\u0259xsd\u0259n al\u0131nan r\u0259smi m\u0259lumat \u0259sas\u0131nda<\/p>\n<p>4. v\u0259zif\u0259li \u015f\u0259xsd\u0259n [v\u0259zif\u0259li \u015f\u0259xs olmad\u0131qda sat\u0131c\u0131dan] al\u0131nm\u0131\u015f izahatla<\/p>\n<p>A) 1, 4 B) 2, 3 C) 1, 2 D) 2, 4<\/p>\n<p>853<\/p>\n<p>Aksiz markas\u0131 il\u0259 markalanmal\u0131 olan markalanmam\u0131\u015f v\u0259 ya saxta aksiz markas\u0131 il\u0259 markalanm\u0131\u015f mallar\u0131n siyah\u0131ya al\u0131nmas\u0131n\u0131 h\u0259yata ke\u00e7ir\u0259n vergi orqan\u0131n\u0131n n\u00fcmay\u0259nd\u0259si Az\u0259rbaycan Respublikas\u0131n\u0131n \u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259sind\u0259 g\u00f6st\u0259ril\u0259n inzibati x\u0259talara yol vermi\u015f v\u0259zif\u0259li \u015f\u0259xs [\u015f\u0259xsl\u0259r] bar\u0259sind\u0259 hans\u0131 s\u0259n\u0259di t\u0259rtib edir?<\/p>\n<p>A) akt<\/p>\n<p>B) protokol<\/p>\n<p>C) t\u0259l\u0259bnam\u0259<\/p>\n<p>D) bildiri\u015f<\/p>\n<p>854<\/p>\n<p>Aksiz markas\u0131 il\u0259 markalanmal\u0131 olan markalanmam\u0131\u015f v\u0259 ya saxta aksiz markas\u0131 il\u0259 markalanm\u0131\u015f mallar\u0131n siyah\u0131ya al\u0131nmas\u0131n\u0131 h\u0259yata ke\u00e7ir\u0259n vergi orqan\u0131n\u0131n n\u00fcmay\u0259nd\u0259si vergi \u00f6d\u0259yicisinin [onun qanuni v\u0259 [v\u0259 ya] s\u0259lahiyy\u0259tli n\u00fcmay\u0259nd\u0259sinin] \u0259mlak\u0131n siyah\u0131ya al\u0131nmas\u0131 prosesind\u0259 i\u015ftirak etm\u0259sini qada\u011fan ed\u0259 bil\u0259rmi?<\/p>\n<p>A) icaz\u0259 verm\u0259m\u0259y\u0259 s\u0259lahiyy\u0259tli deyildir<\/p>\n<p>B) m\u00fcst\u0259sna hallarda qada\u011fan ed\u0259 bil\u0259r<\/p>\n<p>C) icaz\u0259 verm\u0259y\u0259 s\u0259lahiyy\u0259tli deyildir<\/p>\n<p>D) b\u00fct\u00fcn hallarda qada\u011fan ed\u0259 bil\u0259r<\/p>\n<p>855<\/p>\n<p>Aksiz markas\u0131 il\u0259 markalanmal\u0131 olan markalanmam\u0131\u015f v\u0259 ya saxta aksiz markas\u0131 il\u0259 markalanm\u0131\u015f mallar\u0131n siyah\u0131ya al\u0131nmas\u0131 prosesind\u0259 vergi orqan\u0131n\u0131n n\u00fcmay\u0259nd\u0259si t\u0259r\u0259find\u0259n vergi \u00f6d\u0259yicisin\u0259 v\u0259 ya onun n\u00fcmay\u0259nd\u0259sin\u0259 hans\u0131 m\u0259s\u0259l\u0259l\u0259r izah edilm\u0259lidir?<\/p>\n<p>A) \u0259mlak\u0131n siyah\u0131ya al\u0131nmas\u0131 qaydas\u0131<\/p>\n<p>B) onlar\u0131n h\u00fcquq v\u0259 v\u0259zif\u0259l\u0259ri<\/p>\n<p>C) vergi orqanlar\u0131n\u0131n h\u00fcquq v\u0259 v\u0259zif\u0259l\u0259ri<\/p>\n<p>D) vergi orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin s\u0259lahiyy\u0259tl\u0259ri<\/p>\n<p>856<\/p>\n<p>Siyah\u0131ya al\u0131nm\u0131\u015f mallar harada m\u0259sul saxlamaya qoyulur?<\/p>\n<p>A) ist\u0259nil\u0259r yerd\u0259<\/p>\n<p>B) yaln\u0131z vergi \u00f6d\u0259yicisind\u0259<\/p>\n<p>C) vergi \u00f6d\u0259yicisind\u0259 v\u0259 ya onun raz\u0131l\u0131\u011f\u0131 il\u0259 vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edil\u0259n yerl\u0259rd\u0259<\/p>\n<p>D) yaln\u0131z vergi \u00f6d\u0259yicisinin raz\u0131l\u0131\u011f\u0131 il\u0259 vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edil\u0259n yerl\u0259rd\u0259<\/p>\n<p>857<\/p>\n<p>Vergi \u00f6d\u0259yicisi siyah\u0131ya al\u0131nm\u0131\u015f mallar\u0131n m\u0259sul saxlamaya qoymaq \u00fc\u00e7\u00fcn q\u0259bul etm\u0259kd\u0259n imtina etdikd\u0259 v\u0259 ya vergi \u00f6d\u0259yicisinin mallar\u0131 saxlamaq \u00fc\u00e7\u00fcn m\u00fcvafiq \u015f\u0259raiti olmad\u0131qda, a\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259n hans\u0131 \u015f\u0259xsl\u0259rin i\u015ftirak\u0131 il\u0259 edil\u0259n h\u0259r\u0259k\u0259tl\u0259r protokolla r\u0259smil\u0259\u015fdiril\u0259r\u0259k mallar yerind\u0259c\u0259 qabla\u015fd\u0131r\u0131l\u0131r, m\u00f6h\u00fcrl\u0259nir v\u0259 obyektd\u0259n vergi orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi dig\u0259r vergi \u00f6d\u0259yicisind\u0259 v\u0259 ya v\u0259zif\u0259li \u015f\u0259xsd\u0259 m\u0259sul saxlamaya qoyulmaq \u00fc\u00e7\u00fcn g\u00f6t\u00fcr\u00fcl\u00fcr?<\/p>\n<p>1. vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin [\u015f\u0259xsinin]<\/p>\n<p>2. iki m\u00fc\u015fahid\u0259\u00e7inin<\/p>\n<p>3. obyektin m\u0259sul \u015f\u0259xsinin<\/p>\n<p>4. ba\u015fqa vergi \u00f6d\u0259yicil\u0259rinin<\/p>\n<p>A) 1, 2, 4 B) 2, 3, 4 C) 1, 3,4 D) 1, 2, 3<\/p>\n<p>858<\/p>\n<p>Hans\u0131 hallarda siyah\u0131ya al\u0131nm\u0131\u015f mallar vergi orqan\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin [\u015f\u0259xsinin], vergi \u00f6d\u0259yicisinin [v\u0259 ya onun n\u00fcmay\u0259nd\u0259sinin], iki m\u00fc\u015fahid\u0259\u00e7inin v\u0259 obyektin m\u0259sul \u015f\u0259xsinin i\u015ftirak\u0131 il\u0259 edil\u0259n h\u0259r\u0259k\u0259tl\u0259r protokolla r\u0259smil\u0259\u015fdiril\u0259r\u0259k mallar yerind\u0259c\u0259 qabla\u015fd\u0131r\u0131l\u0131r, m\u00f6h\u00fcrl\u0259nir v\u0259 obyektd\u0259n vergi orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi dig\u0259r vergi \u00f6d\u0259yicisind\u0259 v\u0259 ya v\u0259zif\u0259li \u015f\u0259xsd\u0259 m\u0259sul saxlamaya qoyulmaq \u00fc\u00e7\u00fcn g\u00f6t\u00fcr\u00fcl\u00fcr?<\/p>\n<p>1. vergi \u00f6d\u0259yicisin\u0259 m\u00fcnasib\u0259td\u0259 vergi qanunvericiliyinin pozulmas\u0131 il\u0259 ba\u011fl\u0131 cinay\u0259t i\u015fi qald\u0131r\u0131ld\u0131qda<\/p>\n<p>2. vergi \u00f6d\u0259yicisi siyah\u0131ya al\u0131nm\u0131\u015f mallar\u0131n m\u0259sul saxlamaya qoymaq \u00fc\u00e7\u00fcn q\u0259bul etm\u0259kd\u0259n imtina etdikd\u0259<\/p>\n<p>3. vergi \u00f6d\u0259yicisinin mallar\u0131 saxlamaq \u00fc\u00e7\u00fcn m\u00fcvafiq \u015f\u0259raiti olmad\u0131qda<\/p>\n<p>4. yuxar\u0131 vergi orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi m\u00fcst\u0259sna hallarda<\/p>\n<p>A) 2, 3 B) 2, 4 C) 1, 3 D) 1, 4<\/p>\n<p>859<\/p>\n<p>Mallar\u0131n obyektd\u0259n g\u00f6t\u00fcr\u00fclm\u0259si haqq\u0131nda protokolda a\u015fa\u011f\u0131dak\u0131 hans\u0131 m\u0259lumatlar g\u00f6st\u0259rilir?<\/p>\n<p>1.protokolu t\u0259rtib ed\u0259n \u015f\u0259xsin v\u0259zif\u0259si, soyad\u0131, ad\u0131, atas\u0131n\u0131n ad\u0131, protokolun t\u0259rtib edildiyi tarix v\u0259 yer<\/p>\n<p>2. g\u00f6t\u00fcr\u00fcl\u0259n mallar\u0131n m\u0259n\u015f\u0259 \u00f6lk\u0259si bar\u0259d\u0259 m\u0259lumat<\/p>\n<p>3. mallar\u0131 g\u00f6t\u00fcr\u00fcl\u0259n \u015f\u0259xs bar\u0259d\u0259 v\u0259 g\u00f6t\u00fcr\u00fcl\u0259n mallar\u0131n siyah\u0131s\u0131 v\u0259 miqdar\u0131 bar\u0259d\u0259 m\u0259lumat<\/p>\n<p>4. protokolun t\u0259rtibind\u0259 i\u015ftirak ed\u0259n m\u00fc\u015fahid\u0259\u00e7il\u0259r bar\u0259d\u0259 m\u0259lumat<\/p>\n<p>5. g\u00f6t\u00fcr\u00fcl\u0259n mallar\u0131n yararl\u0131q v\u0259ziyy\u0259ti<\/p>\n<p>A) 2, 3, 4 B) 1, 3, 4 C) 1, 3, 5 D) 1, 4, 5<\/p>\n<p>860<\/p>\n<p>Siyah\u0131ya al\u0131nm\u0131\u015f mallar m\u0259sul saxlamaya qoyulmaq \u00fc\u00e7\u00fcn vergi \u00f6d\u0259yicisin\u0259 t\u0259hvil verildikd\u0259, o, siyah\u0131ya al\u0131nm\u0131\u015f mallarla ba\u011fl\u0131 hans\u0131 h\u0259r\u0259k\u0259tl\u0259r\u0259 yol verdiyi t\u0259qdird\u0259 qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada m\u0259suliyy\u0259t da\u015f\u0131d\u0131\u011f\u0131 bar\u0259d\u0259 x\u0259b\u0259rdar olunmal\u0131d\u0131r?<\/p>\n<p>1. t\u0259bii f\u0259lak\u0259t v\u0259 dig\u0259r qar\u015f\u0131s\u0131 al\u0131nmaz q\u00fcvv\u0259 n\u0259tic\u0259sind\u0259 mallar m\u0259hv olunduqda<\/p>\n<p>2. \u00f6zg\u0259ninkil\u0259\u015fdirdikd\u0259<\/p>\n<p>3. israf etdikd\u0259<\/p>\n<p>4. 1-ci v\u0259 3-c\u00fc b\u0259ndl\u0259rd\u0259 g\u00f6st\u0259ril\u0259n hallar eyni zamanda ba\u015f verdikd\u0259 da<\/p>\n<p>5.gizl\u0259dildikd\u0259 v\u0259 ya d\u0259yi\u015fdirildikd\u0259<\/p>\n<p>A) 2, 3, 4 B) 1, 3, 4 C) 2, 3, 5 D) 1, 4, 5<\/p>\n<p>861<\/p>\n<p>Q\u0131z\u0131ldan, g\u00fcm\u00fc\u015fd\u0259n, platind\u0259n v\u0259 platin qrupundan olan materiallardan, qiym\u0259tli da\u015flardan v\u0259 mirvarid\u0259n haz\u0131rlanm\u0131\u015f z\u0259rg\u0259rlik m\u0259mulatlar\u0131 siyah\u0131ya al\u0131nark\u0259n m\u0259sul saxlanmas\u0131 \u00fc\u00e7\u00fcn vergi \u00f6d\u0259yicisin\u0259 [onun qanuni v\u0259 [v\u0259 ya] s\u0259lahiyy\u0259tli n\u00fcmay\u0259nd\u0259sin\u0259] v\u0259 ya vergi orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi dig\u0259r \u015f\u0259xs\u0259 hans\u0131 qaydada t\u0259hvil verilir?<\/p>\n<p>A) qabla\u015fd\u0131r\u0131l\u0131r v\u0259 m\u00f6h\u00fcrl\u0259nir<\/p>\n<p>B) \u00fcmumi m\u0259bl\u0259\u011fi hesablan\u0131r<\/p>\n<p>C) h\u0259r bir m\u0259mulat ayr\u0131l\u0131qda \u00e7\u0259kilir<\/p>\n<p>D) \u00fcmumi say\u0131 v\u0259 d\u0259y\u0259ri g\u00f6st\u0259rilir<\/p>\n<p>862<\/p>\n<p>Q\u0131z\u0131ldan, g\u00fcm\u00fc\u015fd\u0259n, platind\u0259n v\u0259 platin qrupundan olan materiallardan, qiym\u0259tli da\u015flardan v\u0259 mirvarid\u0259n haz\u0131rlanm\u0131\u015f z\u0259rg\u0259rlik m\u0259mulatlar\u0131 siyah\u0131ya al\u0131nark\u0259n m\u0259sul saxlanmas\u0131 \u00fc\u00e7\u00fcn kim\u0259 t\u0259hvil verilir?<\/p>\n<p>A) vergi \u00f6d\u0259yicisin\u0259 [onun qanuni v\u0259 [v\u0259 ya] s\u0259lahiyy\u0259tli n\u00fcmay\u0259nd\u0259sin\u0259] v\u0259 ya vergi orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi dig\u0259r \u015f\u0259xs\u0259 t\u0259hvil verilir<\/p>\n<p>B) yaln\u0131z vergi \u00f6d\u0259yicisin\u0259 [onun qanuni v\u0259 [v\u0259 ya] s\u0259lahiyy\u0259tli n\u00fcmay\u0259nd\u0259sin\u0259] t\u0259hvil verilir<\/p>\n<p>C) yaln\u0131z vergi orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi dig\u0259r \u015f\u0259xs\u0259 t\u0259hvil verilir<\/p>\n<p>D) vergi orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi bank idar\u0259sin\u0259 t\u0259hvil verilir<\/p>\n<p>863<\/p>\n<p>Vergi \u00f6d\u0259yicisinin pul v\u0259saitl\u0259ri siyah\u0131ya al\u0131nark\u0259n siyah\u0131ya al\u0131nd\u0131\u011f\u0131 g\u00fcnd\u0259n sonrak\u0131 ne\u00e7\u0259 g\u00fcnd\u0259n gec olmayaraq m\u00fcvafiq b\u00fcdc\u0259 hesab\u0131na depozit\u0259 qoyulur?<\/p>\n<p>A) sonrak\u0131 g\u00fcnd\u0259n gec olmayaraq<\/p>\n<p>B) 3 g\u00fcnd\u0259n gec olmayaraq<\/p>\n<p>C) 5 g\u00fcnd\u0259n gec olmayaraq<\/p>\n<p>D) 10 g\u00fcnd\u0259n gec olmayaraq<\/p>\n<p>864<\/p>\n<p>\u018fmlak siyah\u0131ya al\u0131nd\u0131qdan sonra hans\u0131 hallarda siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak\u0131n a\u00e7\u0131q h\u0259rracda sat\u0131lmas\u0131 \u00fc\u00e7\u00fcn m\u0259hk\u0259m\u0259y\u0259 m\u00fcraci\u0259t olunur?<\/p>\n<p>A) vergi \u00f6hd\u0259liyi yerin\u0259 yetirildikd\u0259<\/p>\n<p>B) 30 g\u00fcn m\u00fcdd\u0259tind\u0259 vergi \u00f6hd\u0259liyi yerin\u0259 yetirilm\u0259dikd\u0259<\/p>\n<p>C) 90 g\u00fcn m\u00fcdd\u0259tind\u0259 vergi \u00f6hd\u0259liyi yerin\u0259 yetirilm\u0259dikd\u0259<\/p>\n<p>D) vergi \u00f6d\u0259yicisinin m\u00fcraci\u0259ti \u0259sas\u0131nda<\/p>\n<p>865<\/p>\n<p>Vergi \u00f6d\u0259yicisinin \u0259mlak\u0131 siyah\u0131ya al\u0131nd\u0131qdan sonra 30 g\u00fcn m\u00fcdd\u0259tind\u0259 vergi \u00f6hd\u0259liyi yerin\u0259 yetirilm\u0259dikd\u0259, vergi orqan\u0131 n\u0259 etm\u0259lidir?<\/p>\n<p>A) vergi \u00f6d\u0259yicisinin f\u0259aliyy\u0259tini dayand\u0131rmal\u0131d\u0131r<\/p>\n<p>B) vergi \u00f6d\u0259yicisinin \u0259mlak\u0131n\u0131 birba\u015fa a\u00e7\u0131q h\u0259rraca \u00e7\u0131xarmal\u0131d\u0131r<\/p>\n<p>C) vergi \u00f6d\u0259yicisinin \u0259mlak\u0131n\u0131n a\u00e7\u0131q h\u0259rracda sat\u0131lmas\u0131 bar\u0259d\u0259 m\u0259hk\u0259m\u0259y\u0259 m\u00fcraci\u0259t etm\u0259lidir<\/p>\n<p>D) siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak\u0131 d\u00f6vl\u0259t m\u00fclkiyy\u0259tin\u0259 ke\u00e7irm\u0259k \u00fc\u00e7\u00fcn m\u00fcsadir\u0259 etm\u0259lidir<\/p>\n<p>866<\/p>\n<p>Hans\u0131 hallarda vergi orqan\u0131 siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak\u0131n a\u00e7\u0131q h\u0259rracda sat\u0131lmas\u0131 \u00fc\u00e7\u00fcn d\u0259rhal m\u0259hk\u0259m\u0259y\u0259 m\u00fcraci\u0259t edir?<\/p>\n<p>A) vergi \u00f6hd\u0259liyi yerin\u0259 yetirildikd\u0259<\/p>\n<p>B) ist\u0259nil\u0259n halda<\/p>\n<p>C) he\u00e7 vaxt d\u0259rhal m\u0259hk\u0259m\u0259y\u0259 m\u00fcraci\u0259t edilmir<\/p>\n<p>D) siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak\u0131n yararl\u0131l\u0131q m\u00fcdd\u0259ti 30 g\u00fcn m\u00fcdd\u0259tind\u0259 ba\u015fa \u00e7at\u0131rsa<\/p>\n<p>867<\/p>\n<p>Siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak\u0131n yararl\u0131l\u0131q m\u00fcdd\u0259ti 30 g\u00fcnd\u0259n tez bitirs\u0259, vergi orqan\u0131 n\u0259 etm\u0259lidir?<\/p>\n<p>A) \u0259mlak\u0131 d\u0259rhal sat\u0131\u015fa \u00e7\u0131xarmal\u0131<\/p>\n<p>B) \u0259mlak\u0131 siyah\u0131dan \u00e7\u0131xarmal\u0131<\/p>\n<p>C) \u0259mlak\u0131n a\u00e7\u0131q h\u0259rracda sat\u0131lmas\u0131 bar\u0259d\u0259 d\u0259rhal m\u0259hk\u0259m\u0259y\u0259 m\u00fcraci\u0259t etm\u0259li<\/p>\n<p>D) \u0259mlak\u0131n yararl\u0131l\u0131q m\u00fcdd\u0259tinin uzad\u0131lmas\u0131 bar\u0259d\u0259 t\u0259dbirl\u0259r g\u00f6rm\u0259li<\/p>\n<p>868<\/p>\n<p>Vergi \u00f6d\u0259yicisinin siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak\u0131n\u0131n a\u00e7\u0131q h\u0259rracda sat\u0131lmas\u0131 haqq\u0131nda q\u0259rar q\u0259bul olunmas\u0131 bar\u0259d\u0259 m\u00fcraci\u0259tin\u0259 m\u0259hk\u0259m\u0259 hans\u0131 qanunvericilik akt\u0131na uy\u011fun olaraq bax\u0131r?<\/p>\n<p>A) M\u00fclki M\u0259c\u0259ll\u0259y\u0259<\/p>\n<p>B) Cinay\u0259t-Prosessual M\u0259c\u0259ll\u0259sin\u0259<\/p>\n<p>C) M\u00fclki-Prosessual M\u0259c\u0259ll\u0259y\u0259<\/p>\n<p>D) Vergi M\u0259c\u0259ll\u0259sin\u0259<\/p>\n<p>869<\/p>\n<p>Vergi \u00f6d\u0259yicisinin vergi borclar\u0131na hans\u0131 halda faizin hesablanmas\u0131 dayand\u0131r\u0131l\u0131r?<\/p>\n<p>A) faiz hesablanmas\u0131 dayand\u0131r\u0131lm\u0131r<\/p>\n<p>B) siyah\u0131ya almadan sonra vergi \u00f6d\u0259yicisi xahi\u015f etdikd\u0259 faiz hesablanmas\u0131 dayand\u0131r\u0131l\u0131r<\/p>\n<p>C) siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak\u0131n h\u0259rracda sat\u0131lmas\u0131 bar\u0259d\u0259 m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 qanuni q\u00fcvv\u0259y\u0259 mindikd\u0259n sonra q\u0259tnam\u0259 il\u0259 t\u0259min olunmu\u015f borca faiz hesablanmas\u0131 dayand\u0131r\u0131l\u0131r<\/p>\n<p>D) m\u0259hk\u0259m\u0259 q\u0259tnam\u0259si elan edildikd\u0259n sonra faiz hesablanmas\u0131 dayand\u0131r\u0131l\u0131r<\/p>\n<p>870<\/p>\n<p>Elektron h\u0259rrac\u0131n t\u0259\u015fkili v\u0259 ke\u00e7irilm\u0259si qaydalar\u0131 hans\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n t\u0259sdiq olunur<\/p>\n<ol>\n<li>Nazirl\u0259r Kabineti<\/li>\n<li>H\u0259rrac Komisiyasi<\/li>\n<li>\u018fdliyy\u0259 Nazirliyi<\/li>\n<li>Vergil\u0259r Nazirliyi<\/li>\n<\/ol>\n<p>871<\/p>\n<p>M\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 vergi \u00f6d\u0259yicisinin siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak\u0131n\u0131n sat\u0131\u015f\u0131ndan \u0259ld\u0259 olunan v\u0259sait bar\u0259d\u0259, habel\u0259 siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak\u0131n h\u0259rracda (o c\u00fcml\u0259d\u0259n elektron h\u0259rracda) v\u0259 ya ticar\u0259t \u015f\u0259b\u0259k\u0259l\u0259rind\u0259 (o c\u00fcml\u0259d\u0259n sat\u0131\u015f\u0131n\u0131 elektron \u015f\u0259kild\u0259 h\u0259yata ke\u00e7ir\u0259n ticar\u0259t \u015f\u0259b\u0259k\u0259l\u0259rind\u0259) sat\u0131lmas\u0131 \u00fc\u00e7\u00fcn n\u0259 vaxt icra m\u0259murlar\u0131 t\u0259r\u0259find\u0259n edilmi\u015f sifari\u015fl\u0259r bar\u0259d\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131na elektron \u015f\u0259kild\u0259 t\u0259qdim\u00a0edir<\/p>\n<ol>\n<li>H\u0259r h\u0259rracdan sonraki n\u00f6vb\u0259ti ayin 20-d\u0259n gec olmayaraq<\/li>\n<li>H\u0259r ay ba\u015fa \u00e7atd\u0131qdan sonra n\u00f6vb\u0259ti ay\u0131n\u00a0\u00a0\u00a0\u00a0 20-d\u0259n gec olmayaraq<\/li>\n<li>R\u00fcbl\u00fck m\u0259lumat\u0131 h\u0259r r\u00fcb ba\u015fa \u00e7atd\u0131qdan sonra n\u00f6vb\u0259ti ay\u0131n\u00a0\u00a0\u00a0\u00a0 20-d\u0259n gec olmayaraq<\/li>\n<li>\u0130llik m\u0259lumat\u0131 il ba\u015fa \u00e7atd\u0131qdan sonra n\u00f6vb\u0259ti ay\u0131n\u00a0\u00a0\u00a0\u00a0 20-d\u0259n gec olmayaraq<\/li>\n<\/ol>\n<p>872<\/p>\n<p>\u018fmlak\u0131n h\u0259rracda sat\u0131lmas\u0131 m\u0259qs\u0259dil\u0259 vergi \u00f6d\u0259yicisinin siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak\u0131, qanunvericiliy\u0259 m\u00fcvafiq olaraq t\u0259nziml\u0259n\u0259n qiym\u0259tl\u0259rin t\u0259tbiq olundu\u011fu hallar istisna edilm\u0259kl\u0259, hans\u0131 normativ akta uy\u011fun olaraq v\u0259 kim t\u0259r\u0259find\u0259n qiym\u0259tl\u0259ndirilir?<\/p>\n<p>A) \u00abQiym\u0259tl\u0259ndirm\u0259 f\u0259aliyy\u0259ti haqq\u0131nda\u00bb Az\u0259rbaycan Respublikas\u0131 Qanununa \u0259sas\u0259n vergi orqan\u0131n\u0131n d\u0259v\u0259t etdiyi m\u00fct\u0259x\u0259ssis t\u0259r\u0259find\u0259n<\/p>\n<p>B) Az\u0259rbaycan Respublikas\u0131n\u0131n M\u00fclki M\u0259c\u0259ll\u0259sin\u0259 \u0259sas\u0259n vergi \u00f6d\u0259yicisinin \u00f6z\u00fc t\u0259r\u0259find\u0259n<\/p>\n<p>C) Az\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259sin\u0259 \u0259sas\u0259n vergi orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri t\u0259r\u0259find\u0259n<\/p>\n<p>D) \u00abQiym\u0259tl\u0259ndirm\u0259 f\u0259aliyy\u0259ti haqq\u0131nda\u00bb Az\u0259rbaycan Respublikas\u0131 Qanununa \u0259sas\u0259n qiym\u0259tl\u0259ndirici t\u0259r\u0259find\u0259n<\/p>\n<p>873<\/p>\n<p>Qiym\u0259tl\u0259ndirici icra m\u0259muru t\u0259r\u0259f\u0131nd\u0259n qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada hans\u0131 m\u00fcdd\u0259td\u0259 d\u0259v\u0259t olunur<\/p>\n<p>A) M\u0259hk\u0259m\u0259 q\u0259rarlar\u0131na \u0259sas\u0259n veril\u0259n icra v\u0259r\u0259q\u0259l\u0259ri daxil olduqdan 10 (on) g\u00fcn m\u00fcdd\u0259tind\u0259<\/p>\n<p>B) M\u0259hk\u0259m\u0259 q\u0259rarlar\u0131 elan edildikd\u0259n 10 (on) g\u00fcn m\u00fcdd\u0259tind\u0259<\/p>\n<p>C) M\u0259hk\u0259m\u0259 q\u0259rarlar\u0131na \u0259sas\u0259n veril\u0259n icra v\u0259r\u0259q\u0259l\u0259ri daxil olduqdan 5 (be\u015f) g\u00fcn m\u00fcdd\u0259tind\u0259<\/p>\n<p>D) M\u0259hk\u0259m\u0259 q\u0259rarlar\u0131 elan edildikd\u0259n 5 (be\u015f) g\u00fcn m\u00fcdd\u0259tind\u0259<\/p>\n<p>874<\/p>\n<p>\u018fmlak\u0131n h\u0259rracda sat\u0131lmas\u0131 m\u0259qs\u0259dil\u0259 vergi \u00f6d\u0259yicisinin siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak\u0131n\u0131n qiym\u0259tl\u0259ndirilm\u0259si \u00fc\u00e7\u00fcn qiym\u0259tl\u0259ndirici qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada kim t\u0259r\u0259find\u0259n d\u0259v\u0259t olunur?<\/p>\n<p>A) icra m\u0259muru t\u0259r\u0259find\u0259n<\/p>\n<p>B) m\u0259hk\u0259m\u0259 n\u0259zar\u0259t\u00e7il\u0259ri t\u0259r\u0259find\u0259n<\/p>\n<p>C) vergi orqan\u0131 t\u0259r\u0259find\u0259n<\/p>\n<p>D) vergi \u00f6d\u0259yicisinin \u00f6z\u00fc t\u0259r\u0259find\u0259n<\/p>\n<p>875<\/p>\n<p>\u018fmlak\u0131n h\u0259rracda sat\u0131lmas\u0131 m\u0259qs\u0259dil\u0259 vergi \u00f6d\u0259yicisinin siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak\u0131n\u0131n qiym\u0259tl\u0259ndirilm\u0259si \u00fc\u00e7\u00fcn d\u0259v\u0259t edilmi\u015f qiym\u0259tl\u0259ndiricinin xidm\u0259ti kim t\u0259r\u0259find\u0259n \u00f6d\u0259nilir?<\/p>\n<p>A) vergi \u00f6d\u0259yicisinin q\u0259rar\u0131 \u0259sas\u0131nda \u0259mlak\u0131 sat\u0131lan vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n<\/p>\n<p>B) m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 il\u0259 \u0259mlak\u0131 sat\u0131lan vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n<\/p>\n<p>C) vergi orqanlar\u0131n\u0131n maddi h\u0259v\u0259sl\u0259ndirm\u0259 v\u0259 inki\u015faf fondunun v\u0259saitl\u0259ri hesab\u0131na<\/p>\n<p>D) d\u00f6vl\u0259t b\u00fcdc\u0259sinin v\u0259saiti hesab\u0131na<\/p>\n<p>876<\/p>\n<p>\u018fmlak\u0131n h\u0259rracda sat\u0131\u015f\u0131 dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcl\u00fcr?<\/p>\n<p>A) vergi \u00f6d\u0259yicisinin borcunun \u00f6d\u0259nilm\u0259si \u00fc\u00e7\u00fcn \u0259mlak\u0131n vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n h\u0259rracda sat\u0131\u015f\u0131<\/p>\n<p>B) vergi orqanlar\u0131n\u0131n q\u0259rar\u0131 \u0259sas\u0131nda \u0259mlak\u0131n sat\u0131\u015f\u0131<\/p>\n<p>C) m\u0259hk\u0259m\u0259nin qanuni q\u00fcvv\u0259y\u0259 minmi\u015f q\u0259rar\u0131 \u0259sas\u0131nda \u0259mlak\u0131n, ona dair he\u00e7 bir \u015f\u0259rt qoyulmadan sat\u0131\u015f\u0131<\/p>\n<p>D) m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 \u0259sas\u0131nda \u0259mlak\u0131n m\u00fc\u0259yy\u0259n \u015f\u0259rtl\u0259r daxilind\u0259 sat\u0131\u015f\u0131<\/p>\n<p>877<\/p>\n<p>M\u0259hk\u0259m\u0259nin qanuni q\u00fcvv\u0259y\u0259 minmi\u015f q\u0259rar\u0131 \u0259sas\u0131nda \u0259mlak\u0131n, ona dair he\u00e7 bir \u015f\u0259rt qoyulmadan h\u0259rracda sat\u0131\u015f\u0131 zaman\u0131 kim h\u0259min \u0259mlak \u00fcz\u0259rind\u0259 m\u00fclkiyy\u0259t h\u00fcququnu \u0259ld\u0259 edir?<\/p>\n<p>A) bu zaman \u0259mlak \u00fcz\u0259rind\u0259 m\u00fclkiyy\u0259t h\u00fcququ d\u0259yi\u015fmir<\/p>\n<p>B) \u0259n az qiym\u0259t t\u0259klif etmi\u015f al\u0131c\u0131<\/p>\n<p>C) \u0259n optimal qiym\u0259t t\u0259klif etmi\u015f \u015f\u0259xs<\/p>\n<p>D) \u0259n y\u00fcks\u0259k qiym\u0259t t\u0259klif etmi\u015f al\u0131c\u0131<\/p>\n<p>878<\/p>\n<p>M\u0259hk\u0259m\u0259nin q\u0259rar\u0131 \u0259sas\u0131nda \u0259mlak\u0131n h\u0259rracda sat\u0131\u015f\u0131 zaman\u0131 h\u0259rrac\u0131n t\u0259\u015fkilat\u00e7\u0131s\u0131 qismind\u0259 kim \u00e7\u0131x\u0131\u015f edir?<\/p>\n<p>A) ixtisasla\u015fd\u0131r\u0131lm\u0131\u015f t\u0259\u015fkilat<\/p>\n<p>B) ist\u0259nil\u0259n h\u00fcquqi \u015f\u0259xs<\/p>\n<p>C) icra m\u0259murlar\u0131<\/p>\n<p>D) m\u0259hk\u0259m\u0259 n\u0259zar\u0259t\u00e7il\u0259ri<\/p>\n<p>879<\/p>\n<p>H\u0259rraca \u00e7\u0131xar\u0131lm\u0131\u015f \u0259mlak\u0131n sat\u0131\u015f\u0131 zaman\u0131 hans\u0131 al\u0131c\u0131 h\u0259min \u0259mlak \u00fcz\u0259rind\u0259 m\u00fclkiyy\u0259t h\u00fcququnu \u0259ld\u0259 edir?<\/p>\n<p>A) \u0259n y\u00fcks\u0259k qiym\u0259t t\u0259klif etmi\u015f<\/p>\n<p>B) ilk qiym\u0259t t\u0259klif etmi\u015f [q\u0259d\u0259rind\u0259n as\u0131l\u0131 olmayaraq]<\/p>\n<p>C) ald\u0131\u011f\u0131n\u0131n pulunu na\u011fd \u00f6d\u0259mi\u015f<\/p>\n<p>D) ald\u0131\u011f\u0131n\u0131n pulunu k\u00f6\u00e7\u00fcrm\u0259 il\u0259 \u00f6d\u0259mi\u015f<\/p>\n<p>880<\/p>\n<p>Siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak\u0131n a\u00e7\u0131q h\u0259rracda sat\u0131lmas\u0131nda h\u0259rrac\u0131n sifari\u015f\u00e7isi qismind\u0259 kim \u00e7\u0131x\u0131\u015f edir?<\/p>\n<p>A) h\u0259rrac\u0131 t\u0259\u015fkil ed\u0259n \u015f\u0259xs<\/p>\n<p>B) icra m\u0259murlar\u0131<\/p>\n<p>C) vergi orqan\u0131<\/p>\n<p>D) maliyy\u0259 orqan\u0131<\/p>\n<p>881<\/p>\n<p>H\u0259rrac\u0131 h\u0259yata ke\u00e7ir\u0259n ixtisasla\u015fm\u0131\u015f t\u0259\u015fkilata icra m\u0259muru t\u0259r\u0259find\u0259n verilmi\u015f sifari\u015f\u0259 a\u015fa\u011f\u0131dak\u0131 s\u0259n\u0259dl\u0259rd\u0259n hans\u0131lar \u0259lav\u0259 edilm\u0259lidir\u00a0?<\/p>\n<p>1.vergi \u00f6d\u0259yicisinin \u0259mlak\u0131n\u0131n h\u0259rracda sat\u0131\u015f\u0131 bar\u0259d\u0259 m\u0259hk\u0259m\u0259nin qanuni q\u00fcvv\u0259y\u0259 minmi\u015f q\u0259rar\u0131<\/p>\n<p>2. icraata ba\u015flan\u0131lmas\u0131 bar\u0259d\u0259 m\u0259hk\u0259m\u0259 q\u0259rar\u0131na \u0259sas\u0259n veril\u0259n icra s\u0259n\u0259di<\/p>\n<p>3. \u0259mlak\u0131n ilkin sat\u0131\u015f qiym\u0259ti bar\u0259d\u0259 m\u0259lumat<\/p>\n<p>4. \u0259mlak\u0131n h\u0259rraca q\u0259d\u0259r istismar olunma m\u00fcdd\u0259ti<\/p>\n<p>5. \u0259mlak\u0131n istismara yararl\u0131 olmas\u0131 haqda aray\u0131\u015f<\/p>\n<p>A) 1, 2, 3, 5 B) 1, 2, 3 C) 1, 3, 4 D) 3, 4, 5<\/p>\n<p>882<\/p>\n<p>H\u0259rrac\u0131 h\u0259yata ke\u00e7ir\u0259n ixtisasla\u015fm\u0131\u015f t\u0259\u015fkilata icra m\u0259muru t\u0259r\u0259find\u0259n verilmi\u015f sifari\u015f\u0259 a\u015fa\u011f\u0131dak\u0131 s\u0259n\u0259dl\u0259rd\u0259n hans\u0131lar \u0259lav\u0259 edilm\u0259lidir?<\/p>\n<p>1. \u0259mlak\u0131n sat\u0131\u015f\u0131ndan \u0259ld\u0259 olunan v\u0259saitin k\u00f6\u00e7\u00fcr\u00fcl\u0259c\u0259yi bank hesab\u0131n\u0131n n\u00f6mr\u0259si<\/p>\n<p>2. \u0259mlak \u00fcz\u0259rin\u0259 h\u0259bs qoyulmas\u0131 haqq\u0131nda m\u0259hk\u0259m\u0259 icra\u00e7\u0131s\u0131 t\u0259r\u0259find\u0259n t\u0259rtib edilmi\u015f akt\u0131n sur\u0259ti<\/p>\n<p>3. \u0259mlak\u0131n sat\u0131\u015f\u0131na dair s\u0259n\u0259dl\u0259ri t\u0259rtib etmi\u015f \u015f\u0259xsl\u0259rin adlar\u0131 v\u0259 soyadlar\u0131 haqq\u0131nda aray\u0131\u015f<\/p>\n<p>4. \u0259mlak\u0131n sat\u0131\u015f\u0131na dair s\u0259n\u0259dl\u0259ri t\u0259rtib etmi\u015f \u015f\u0259xsl\u0259rin ya\u015fad\u0131qlar\u0131 \u00fcnvanlar\u0131 haqq\u0131nda aray\u0131\u015f<\/p>\n<p>5. da\u015f\u0131nmaz \u0259mlak sat\u0131ld\u0131qda, h\u0259min \u0259mlaka dair qanunvericiliy\u0259 m\u00fcvafiq olaraq z\u0259ruri olan s\u0259n\u0259dl\u0259r<\/p>\n<p>A)1, 2, 3 B) 1, 2, 4, 5 C) 1, 2, 5 D) 3, 4, 5<\/p>\n<p>883<\/p>\n<p>H\u0259rrac\u0131 h\u0259yata ke\u00e7ir\u0259n ixtisasla\u015fm\u0131\u015f t\u0259\u015fkilata icra m\u0259muru t\u0259r\u0259find\u0259n verilmi\u015f sifari\u015f\u0259 a\u015fa\u011f\u0131dak\u0131 s\u0259n\u0259dl\u0259rd\u0259n hans\u0131lar \u0259lav\u0259 edilm\u0259lidir?<\/p>\n<p>1. ayr\u0131ca tikili sat\u0131ld\u0131qda, h\u0259min tikilinin yerl\u0259\u015fdiyi torpaq sah\u0259sind\u0259n istifad\u0259 h\u00fcququnu v\u0259 ya h\u0259min torpaq sah\u0259si \u00fcz\u0259rind\u0259 m\u00fclkiyy\u0259t h\u00fcququnu t\u0259sdiq ed\u0259n s\u0259n\u0259dl\u0259rin sur\u0259ti<\/p>\n<p>2. uzunm\u00fcdd\u0259tli icar\u0259 h\u00fcququ sat\u0131ld\u0131qda, m\u00fcqavil\u0259nin sur\u0259ti v\u0259 qanunvericilikl\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f hallarda bel\u0259 m\u00fcqavil\u0259nin d\u00f6vl\u0259t qeydiyyat\u0131n\u0131 t\u0259sdiq ed\u0259n s\u0259n\u0259din sur\u0259ti<\/p>\n<p>3. ayr\u0131ca tikili sat\u0131ld\u0131qda, h\u0259min tikilin istismar m\u00fcdd\u0259tind\u0259 hesablanm\u0131\u015f amortizasiya ay\u0131rmalar\u0131 haqq\u0131nda m\u0259lumat<\/p>\n<p>4. tikintisi ba\u015fa \u00e7atmam\u0131\u015f obyekt \u00fcz\u0259rind\u0259 h\u00fcquq sat\u0131ld\u0131qda \u0259lav\u0259 olaraq torpaq sah\u0259sinin ayr\u0131lmas\u0131 bar\u0259d\u0259 q\u0259rar\u0131n v\u0259 tikintiy\u0259 raz\u0131l\u0131q verilm\u0259si haqq\u0131nda s\u0259n\u0259din sur\u0259ti<\/p>\n<p>5. uzunm\u00fcdd\u0259tli icar\u0259 h\u00fcququ sat\u0131ld\u0131qda, uzunm\u00fcdd\u0259tli icar\u0259d\u0259 olan \u0259mlak\u0131n icar\u0259y\u0259 q\u0259d\u0259rki istifad\u0259si haqq\u0131nda aray\u0131\u015f<\/p>\n<p>A)1, 2, 4 B)1, 2, 5 C)3, 4, 5 D)3, 5<\/p>\n<p>884<\/p>\n<p>M\u0259hk\u0259m\u0259nin q\u0259rar\u0131 q\u00fcvv\u0259y\u0259 mindiyi g\u00fcn siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak\u0131n yararl\u0131l\u0131q m\u00fcdd\u0259ti 60 g\u00fcnd\u0259n tez ba\u015fa \u00e7atd\u0131qda v\u0259 ya qida m\u0259hsulu olduqda icra m\u0259muru h\u0259rrac\u0131n t\u0259\u015fkilat\u00e7\u0131s\u0131na s\u0259n\u0259dl\u0259ri ne\u00e7\u0259 g\u00fcn m\u00fcdd\u0259tind\u0259 t\u0259qdim etm\u0259lidir?<\/p>\n<p>A) 5 g\u00fcn<\/p>\n<p>B) 10 g\u00fcn<\/p>\n<p>C) 3 g\u00fcn<\/p>\n<p>D) 1 g\u00fcn<\/p>\n<p>885<\/p>\n<p>H\u0259rrac\u0131n t\u0259\u015fkilat\u00e7\u0131s\u0131 h\u0259rrac\u0131n ke\u00e7irilm\u0259sin\u0259 \u0259n az\u0131 ne\u00e7\u0259 g\u00fcn qalm\u0131\u015f k\u00fctl\u0259vi informasiya vasit\u0259l\u0259rind\u0259 yararl\u0131l\u0131q m\u00fcdd\u0259ti ba\u015fa \u00e7atmayan h\u0259rraca \u00e7\u0131xar\u0131lacaq \u0259mlak bar\u0259sind\u0259 elan d\u0259rc etdirir?<\/p>\n<p>A) 5 g\u00fcn<\/p>\n<p>B) 14 g\u00fcn<\/p>\n<p>C) 20 g\u00fcn<\/p>\n<p>D) 60 g\u00fcn<\/p>\n<p>886<\/p>\n<p>H\u0259rrac\u0131n t\u0259\u015fkilat\u00e7\u0131s\u0131 h\u0259rrac\u0131n ke\u00e7irilm\u0259sin\u0259 \u0259n az\u0131 ne\u00e7\u0259 g\u00fcn qalm\u0131\u015f k\u00fctl\u0259vi informasiya vasit\u0259l\u0259rind\u0259 yararl\u0131q m\u00fcdd\u0259ti ba\u015fa \u00e7atd\u0131qda, habel\u0259 yarars\u0131z hala d\u00fc\u015fm\u0259k t\u0259hl\u00fck\u0259si olan \u0259rzaq v\u0259 qeyri \u0259rzaq m\u0259hsulu olan h\u0259rraca \u00e7\u0131xar\u0131lacaq \u0259mlak bar\u0259sind\u0259 elan d\u0259rc etdirir?<\/p>\n<p>A) 5 g\u00fcn<\/p>\n<p>B) 14 g\u00fcn<\/p>\n<p>C) 20 g\u00fcn<\/p>\n<p>D) 60 g\u00fcn<\/p>\n<p>887<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131 m\u0259lumatlardan hans\u0131lar h\u0259rrac\u0131n t\u0259\u015fkilat\u00e7\u0131s\u0131 t\u0259r\u0259find\u0259n h\u0259rraca \u00e7\u0131xar\u0131lacaq \u0259mlak bar\u0259sind\u0259 d\u0259rc etdiril\u0259n elanda \u0259ks olunmur?<\/p>\n<p>A) h\u0259r bir lot \u00fczr\u0259 ayr\u0131-ayr\u0131l\u0131qda sat\u0131\u015fa \u00e7\u0131xar\u0131lan \u0259mlak\u0131n siyah\u0131s\u0131, foto\u015f\u0259kili yerl\u0259\u015fdiyi \u00fcnvan v\u0259 siyah\u0131 \u00fczr\u0259 \u0259mlak\u0131n ayr\u0131-ayr\u0131l\u0131qda ilkin sat\u0131\u015f qiym\u0259ti<\/p>\n<p>B) h\u0259rracda i\u015ftirak etm\u0259k \u00fc\u00e7\u00fcn sifari\u015f v\u0259 dig\u0259r s\u0259n\u0259dl\u0259rin q\u0259bulu g\u00fcn\u00fc, son m\u00fcdd\u0259ti v\u0259 yeri, \u0259mlak\u0131n sahibi bar\u0259d\u0259 m\u0259lumat<\/p>\n<p>C) ilkin sat\u0131\u015f qiym\u0259tinin da\u015f\u0131nmaz \u0259mlak\u0131n 5 faizi, da\u015f\u0131nan \u0259mlak\u0131n 10 faizi h\u0259cmind\u0259 hesablanan behin m\u0259bl\u0259\u011fi v\u0259 h\u0259min m\u0259bl\u0259\u011fin k\u00f6\u00e7\u00fcr\u00fcl\u0259c\u0259yi bank hesab\u0131<\/p>\n<p>D) h\u0259rrac\u0131n sifari\u015f\u00e7isinin ad\u0131, \u00fcnvan\u0131 v\u0259 dig\u0259r rekvizitl\u0259ri<\/p>\n<p>888<\/p>\n<p>M\u0259hk\u0259m\u0259nin q\u0259rar\u0131 \u0259sas\u0131nda \u0259mlak\u0131n h\u0259rracda sat\u0131\u015f\u0131 zaman\u0131 a\u015fa\u011f\u0131dak\u0131 m\u0259lumatlardan hans\u0131lar h\u0259rrac\u0131n t\u0259\u015fkilat\u00e7\u0131s\u0131 t\u0259r\u0259find\u0259n h\u0259rraca \u00e7\u0131xar\u0131lacaq \u0259mlak bar\u0259sind\u0259 d\u0259rc etdiril\u0259n elanda \u0259ks olunur?<\/p>\n<p>1. \u0259mlak\u0131n sahibinin maliyy\u0259 v\u0259ziyy\u0259ti bar\u0259d\u0259 m\u0259lumat<\/p>\n<p>2. \u0259mlak\u0131n sat\u0131\u015f\u0131ndan \u0259ld\u0259 olunan v\u0259saitin k\u00f6\u00e7\u00fcr\u00fcl\u0259c\u0259yi bank hesablar\u0131 v\u0259 bu hesablara k\u00f6\u00e7\u00fcr\u00fcl\u0259c\u0259k v\u0259saitin miqdar\u0131<\/p>\n<p>3. h\u0259rrac\u0131n sifari\u015f\u00e7isinin ad\u0131, h\u00fcquqi \u00fcnvan\u0131 v\u0259 \u00f6d\u0259ni\u015f qabiliyy\u0259ti bar\u0259d\u0259 m\u0259lumat<\/p>\n<p>4. h\u0259rrac\u0131n ke\u00e7irilm\u0259 tarixi, vaxt\u0131 v\u0259 yeri, \u0259laq\u0259 telefonunun n\u00f6mr\u0259si<\/p>\n<p>5. h\u0259rrac\u0131n t\u0259\u015fkilat\u00e7\u0131s\u0131n\u0131n ad\u0131, \u00fcnvan\u0131, \u0259laq\u0259 telefonu v\u0259 sair rekvizitl\u0259ri<\/p>\n<p>A) 2, 4, 5 B) 1, 3, 4 C) 2, 3, 5 D) 1, 4, 5<\/p>\n<p>889<\/p>\n<p>Qanunvericiliy\u0259 uy\u011fun olaraq h\u0259rracda i\u015ftirak etm\u0259k h\u00fcququnu \u0259ld\u0259 etmi\u015f \u015f\u0259xsl\u0259r\u0259 sat\u0131\u015fa \u00e7\u0131xar\u0131lan \u0259mlakla tan\u0131\u015f olmaq imkan\u0131 n\u0259 vaxtdan yarad\u0131l\u0131r\u00a0?<\/p>\n<p>A) m\u0259lumat d\u0259rc edildiyi andan<\/p>\n<p>B) m\u0259lumat televiziya kanallar\u0131ndan birind\u0259 elan edil\u0259nd\u0259n sonra<\/p>\n<p>C) m\u0259lumat d\u0259rc edil\u0259nd\u0259n 1 g\u00fcn sonra<\/p>\n<p>D) m\u0259lumat d\u0259rc edil\u0259nd\u0259n 3 g\u00fcn sonra<\/p>\n<p>890<\/p>\n<p>M\u0259lumat\u0131n d\u0259rc edildiyi andan hans\u0131 \u015f\u0259xsl\u0259r\u0259 sat\u0131\u015fa \u00e7\u0131xar\u0131lan \u0259mlakla tan\u0131\u015f olmaq imkan\u0131 yarad\u0131l\u0131r?<\/p>\n<p>A) qanunvericiliy\u0259 uy\u011fun olaraq h\u0259rracda i\u015ftirak etm\u0259k h\u00fcququnu \u0259ld\u0259 etmi\u015f \u015f\u0259xsl\u0259r\u0259<\/p>\n<p>B) ist\u0259nil\u0259n h\u0259r bir k\u0259s\u0259<\/p>\n<p>C) yaln\u0131z sahibkarl\u0131qla m\u0259\u015f\u011ful olanlara<\/p>\n<p>D) yaln\u0131z m\u00fclkiyy\u0259tind\u0259 torpaq sah\u0259si olanlara<\/p>\n<p>891<\/p>\n<p>Sat\u0131\u015fa \u00e7\u0131xar\u0131lan \u0259mlakla tan\u0131\u015f olduqdan sonra h\u0259rrac\u0131n ke\u00e7irilm\u0259sin\u0259 ne\u00e7\u0259 g\u00fcn qalm\u0131\u015f h\u0259rraca burax\u0131lm\u0131\u015f \u015f\u0259xsl\u0259r h\u0259rrac\u0131n t\u0259\u015fkilat\u00e7\u0131s\u0131na h\u0259rracda i\u015ftirak edib-etm\u0259y\u0259c\u0259kl\u0259ri bar\u0259d\u0259 \u00f6z q\u0259rarlar\u0131n\u0131 yaz\u0131l\u0131 sur\u0259td\u0259 bildirm\u0259lidirl\u0259r?<\/p>\n<p>A) 10 g\u00fcn<\/p>\n<p>B) 5 g\u00fcn<\/p>\n<p>C) 3 g\u00fcn<\/p>\n<p>D) 1 g\u00fcn<\/p>\n<p>892<\/p>\n<p>Sat\u0131\u015fa \u00e7\u0131xar\u0131lan \u0259mlakla tan\u0131\u015f olduqdan sonra h\u0259rrac\u0131n ke\u00e7irilm\u0259sin\u0259 5 g\u00fcn qalm\u0131\u015f h\u0259rraca burax\u0131lm\u0131\u015f \u015f\u0259xsl\u0259r h\u0259rrac\u0131n t\u0259\u015fkilat\u00e7\u0131s\u0131na yaz\u0131l\u0131 sur\u0259td\u0259 n\u0259yi bildirm\u0259lidirl\u0259r?<\/p>\n<p>A) h\u0259rracda i\u015ftirak edib-etm\u0259y\u0259c\u0259kl\u0259ri bar\u0259d\u0259 \u00f6z q\u0259rarlar\u0131n\u0131<\/p>\n<p>B) na\u011fd pul v\u0259saitinin n\u0259 q\u0259d\u0259r oldu\u011funu<\/p>\n<p>C) sahibi oldu\u011fu \u0259mlak\u0131n d\u0259y\u0259rini<\/p>\n<p>D) he\u00e7 n\u0259yi<\/p>\n<p>893<\/p>\n<p>A\u015fa\u011f\u0131dak\u0131 s\u0259n\u0259dl\u0259rd\u0259n hans\u0131lar\u0131n\u0131 t\u0259qdim etmi\u015f \u015f\u0259xsl\u0259r h\u0259rracda i\u015ftirak ed\u0259 bil\u0259rl\u0259r?<\/p>\n<p>1. m\u00fcvafiq qaydada s\u0259n\u0259dl\u0259ri t\u0259rtib etmi\u015f<\/p>\n<p>2. s\u0259n\u0259dl\u0259ri elanda g\u00f6st\u0259ril\u0259n m\u00fcdd\u0259td\u0259 t\u0259qdim etmi\u015f<\/p>\n<p>3. elanda g\u00f6st\u0259ril\u0259n bank hesab\u0131na behin k\u00f6\u00e7\u00fcr\u00fclm\u0259si bar\u0259d\u0259 bildiri\u015f t\u0259qdim etmi\u015f<\/p>\n<p>4. h\u0259rracda i\u015ftirak etm\u0259si \u00fc\u00e7\u00fcn pul v\u0259saitinin yet\u0259rli olmas\u0131 bar\u0259d\u0259 s\u0259n\u0259d t\u0259qdim etmi\u015f<\/p>\n<p>5. ail\u0259 \u00fczvl\u0259ri haqq\u0131nda aray\u0131\u015f t\u0259qdim etmi\u015f<\/p>\n<p>A) 1, 3, 5; B) 2, 3, 4; C) 1, 2, 3; D) 3, 4, 5<\/p>\n<p>894<\/p>\n<p>H\u0259rracda i\u015ftirak etm\u0259k \u00fc\u00e7\u00fcn \u015f\u0259xs v\u0259 ya onun s\u0259lahiyy\u0259tli n\u00fcmay\u0259nd\u0259si t\u0259r\u0259find\u0259n imzalanm\u0131\u015f [h\u00fcquqi \u015f\u0259xs t\u0259r\u0259find\u0259n \u0259lav\u0259 olaraq m\u00f6h\u00fcrl\u0259 t\u0259sdiq edilmi\u015f] \u0259riz\u0259 sifari\u015f ver\u0259n t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n olunmu\u015f n\u00fcmun\u0259y\u0259 m\u00fcvafiq olaraq hara verilir?<\/p>\n<p>A) h\u0259rraca qoyulmu\u015f \u0259mlak\u0131n qeydiyyatda oldu\u011fu t\u0259\u015fkilata<\/p>\n<p>B) h\u0259rrac\u0131n t\u0259\u015fkilat\u00e7\u0131s\u0131na<\/p>\n<p>C) \u00f6z\u0259ll\u0259\u015fdirm\u0259 idar\u0259sin\u0259<\/p>\n<p>D) birja m\u0259rk\u0259zin\u0259<\/p>\n<p>895<\/p>\n<p>H\u0259rracda i\u015ftirak etm\u0259k \u00fc\u00e7\u00fcn \u015f\u0259xs v\u0259 ya onun s\u0259lahiyy\u0259tli n\u00fcmay\u0259nd\u0259si t\u0259r\u0259find\u0259n imzalanm\u0131\u015f [h\u00fcquqi \u015f\u0259xs t\u0259r\u0259find\u0259n \u0259lav\u0259 olaraq m\u00f6h\u00fcrl\u0259 t\u0259sdiq edilmi\u015f] \u0259riz\u0259 sifari\u015f ver\u0259n t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n olunmu\u015f n\u00fcmun\u0259y\u0259 m\u00fcvafiq olaraq h\u0259rrac\u0131n t\u0259\u015fkilat\u00e7\u0131s\u0131na veril\u0259n sifari\u015f\u0259 a\u015fa\u011f\u0131dak\u0131 s\u0259n\u0259dl\u0259rd\u0259n hans\u0131lar \u0259lav\u0259 edilir?<\/p>\n<p>1. elanda g\u00f6st\u0259rilmi\u015f bank hesab\u0131nda pul qal\u0131\u011f\u0131n\u0131n m\u0259bl\u0259\u011fi<\/p>\n<p>2. elanda g\u00f6st\u0259rilmi\u015f bank hesab\u0131na behin k\u00f6\u00e7\u00fcr\u00fcld\u00fcy\u00fcn\u00fc t\u0259sdiq ed\u0259n s\u0259n\u0259d<\/p>\n<p>3. fiziki \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n \u015f\u0259xsiyy\u0259ti t\u0259sdiq ed\u0259n s\u0259n\u0259din notariat qaydas\u0131nda t\u0259sdiq edilmi\u015f sur\u0259ti<\/p>\n<p>4. fiziki \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n ya\u015fay\u0131\u015f yeri haqq\u0131nda aray\u0131\u015f<\/p>\n<p>5. h\u00fcquqi \u015f\u0259xsl\u0259r v\u0259 [v\u0259 ya] f\u0259rdi sahibkarlar t\u0259r\u0259find\u0259n vergi \u00f6d\u0259yicisinin u\u00e7ota al\u0131nmas\u0131 haqq\u0131nda \u015f\u0259had\u0259tnam\u0259nin notariat qaydas\u0131nda t\u0259sdiq edilmi\u015f sur\u0259ti<\/p>\n<p>A) 2, 3, 5 B) 1, 4, 5 C) 1, 2, 3 D) 3, 4, 5<\/p>\n<p>896<\/p>\n<p>M\u0259hk\u0259m\u0259nin q\u0259rar\u0131 \u0259sas\u0131nda \u0259mlak\u0131n h\u0259rracda sat\u0131\u015f\u0131 zaman\u0131 h\u0259rrac\u0131n t\u0259\u015fkilat\u00e7\u0131s\u0131 t\u0259r\u0259find\u0259n a\u015fa\u011f\u0131dak\u0131 g\u00f6st\u0259ril\u0259n hans\u0131 hallar m\u00fc\u0259yy\u0259n edildikd\u0259, \u015f\u0259xsl\u0259r h\u0259rracda i\u015ftirak etm\u0259k \u00fc\u00e7\u00fcn burax\u0131lm\u0131rlar?<\/p>\n<p>1. h\u00fcquqi \u015f\u0259xs yenid\u0259n t\u0259\u015fkil olunma, l\u0259\u011fv olunma, yaxud m\u00fcflis v\u0259ziyy\u0259tind\u0259 olduqda<\/p>\n<p>2. s\u0259n\u0259dl\u0259r sifari\u015fl\u0259rin q\u0259bulu m\u00fcdd\u0259ti \u0259rzind\u0259 t\u0259qdim edildikd\u0259<\/p>\n<p>3. \u015f\u0259xs \u00f6z\u00fc haqq\u0131nda d\u0259qiq olmayan m\u0259lumat verdikd\u0259<\/p>\n<p>4. s\u0259n\u0259dl\u0259r sifari\u015fl\u0259rin q\u0259bulu m\u00fcdd\u0259ti qurtard\u0131qdan sonra t\u0259qdim edildikd\u0259<\/p>\n<p>5. \u0259riz\u0259 m\u00fcvafiq s\u0259lahiyy\u0259ti olan \u015f\u0259xs t\u0259r\u0259find\u0259n t\u0259qdim edildikd\u0259<\/p>\n<p>A) 2, 4, 5 B) 1, 3, 4 C) 2, 3, 5 D) 1, 4, 5<\/p>\n<p>897<\/p>\n<p>M\u0259hk\u0259m\u0259nin q\u0259rar\u0131 \u0259sas\u0131nda \u0259mlak\u0131n h\u0259rracda sat\u0131\u015f\u0131 zaman\u0131 h\u0259rrac\u0131n t\u0259\u015fkilat\u00e7\u0131s\u0131 t\u0259r\u0259find\u0259n a\u015fa\u011f\u0131dak\u0131 g\u00f6st\u0259ril\u0259n hans\u0131 hallar m\u00fc\u0259yy\u0259n edildikd\u0259, \u015f\u0259xsl\u0259r h\u0259rracda i\u015ftirak etm\u0259k \u00fc\u00e7\u00fcn burax\u0131lm\u0131rlar?<\/p>\n<p>1. s\u0259n\u0259dl\u0259r sifari\u015fl\u0259rin q\u0259bulu m\u00fcdd\u0259ti \u0259rzind\u0259 t\u0259qdim edildikd\u0259<\/p>\n<p>2. \u0259riz\u0259 m\u00fcvafiq s\u0259lahiyy\u0259ti olmayan \u015f\u0259xs t\u0259r\u0259find\u0259n t\u0259qdim edildikd\u0259<\/p>\n<p>3. m\u0259lumatda g\u00f6st\u0259ril\u0259n siyah\u0131ya uy\u011fun b\u00fct\u00fcn s\u0259n\u0259dl\u0259r t\u0259qdim edilm\u0259dikd\u0259, yaxud t\u0259qdim olunmu\u015f s\u0259n\u0259dl\u0259r m\u00fcvafiq qaydada t\u0259rtib olunmad\u0131qda<\/p>\n<p>4. \u015f\u0259xsin \u00f6z\u00fc haqq\u0131nda verdiyi m\u0259lumatlar d\u0259qiq v\u0259 d\u00fcr\u00fcst olduqda<\/p>\n<p>A) 2, 4 B) 1, 3 C) 2, 3 D) 1, 4<\/p>\n<p>898<\/p>\n<p>Siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak\u0131n h\u0259rracda sat\u0131lmas\u0131 il\u0259 \u0259laq\u0259dar h\u0259rrac\u0131n t\u0259\u015fkilat\u00e7\u0131s\u0131 t\u0259r\u0259find\u0259n \u015f\u0259xsl\u0259r hans\u0131 hallarda h\u0259rracda i\u015ftirak etm\u0259k \u00fc\u00e7\u00fcn burax\u0131lm\u0131rlar?<\/p>\n<p>1. \u015f\u0259xs \u00f6z\u00fc haqq\u0131nda d\u0259qiq olmayan m\u0259lumat verdikd\u0259<\/p>\n<p>2. h\u0259rrac\u0131n t\u0259\u015fkilat\u00e7\u0131s\u0131 \u015f\u0259xsin i\u015ftirak\u0131n\u0131 m\u0259qs\u0259d\u0259uy\u011fun hesab etm\u0259dikd\u0259<\/p>\n<p>3. s\u0259n\u0259dl\u0259r sifari\u015fin q\u0259bulu m\u00fcdd\u0259ti qurtard\u0131qdan sonra t\u0259qdim edildikd\u0259<\/p>\n<p>4. h\u00fcquqi \u015f\u0259xs yenid\u0259n t\u0259\u015fkil olunma, l\u0259\u011fv olunma, yaxud m\u00fcflis v\u0259ziyy\u0259td\u0259 olduqda<\/p>\n<p>5. h\u0259rrac\u0131n sifari\u015f\u00e7isinin raz\u0131l\u0131\u011f\u0131 olmad\u0131qda<\/p>\n<p>A) 1, 2, 5 B) 2, 3, 4 C) 1, 3, 4 D) 3, 4, 5<\/p>\n<p>899<\/p>\n<p>H\u0259rrac\u0131n t\u0259\u015fkilat\u00e7\u0131s\u0131 t\u0259r\u0259find\u0259n \u0259riz\u0259 v\u0259 s\u0259n\u0259dl\u0259ri q\u0259bul edilm\u0259y\u0259n \u015f\u0259xsl\u0259rin s\u0259n\u0259dl\u0259ri, imtinan\u0131n \u0259saslar\u0131 yaz\u0131l\u0131 sur\u0259td\u0259 bildirilm\u0259kl\u0259 hans\u0131 m\u00fcdd\u0259t \u0259rzind\u0259 qaytar\u0131l\u0131r?<\/p>\n<p>A) n\u00f6vb\u0259ti i\u015f g\u00fcn\u00fc \u0259rzind\u0259 qaytar\u0131l\u0131r<\/p>\n<p>B) imtina g\u00fcn\u00fc<\/p>\n<p>C) 3 i\u015f g\u00fcn\u00fc \u0259rzind\u0259<\/p>\n<p>D) 5 i\u015f g\u00fcn\u00fc \u0259rzind\u0259<\/p>\n<p>900<\/p>\n<p>M\u0259hk\u0259m\u0259nin q\u0259rar\u0131 \u0259sas\u0131nda ke\u00e7iril\u0259n h\u0259rracda i\u015ftirak etm\u0259k \u00fc\u00e7\u00fcn \u015f\u0259xsl\u0259r a\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259n hans\u0131 s\u0259n\u0259dl\u0259ri h\u0259rrac\u0131n t\u0259\u015fkilat\u00e7\u0131s\u0131na t\u0259qdim edirl\u0259r?<\/p>\n<p>1. h\u0259rracda i\u015ftirak bar\u0259d\u0259 \u0259riz\u0259ni v\u0259 ona \u0259lav\u0259 olunmu\u015f s\u0259n\u0259dl\u0259ri<\/p>\n<p>2. \u015f\u0259xsin maliyy\u0259 dayan\u0131ql\u0131l\u0131\u011f\u0131 bar\u0259d\u0259 aray\u0131\u015f<\/p>\n<p>3. vergi \u00f6d\u0259yicisinin borc m\u0259bl\u0259\u011fi bar\u0259d\u0259 vergi orqan\u0131n\u0131n aray\u0131\u015f\u0131<\/p>\n<p>4. t\u0259qdim olunan s\u0259n\u0259dl\u0259rin 2 n\u00fcsx\u0259d\u0259n ibar\u0259t siyah\u0131s\u0131n\u0131<\/p>\n<p>A) 2, 4 B) 1, 3 C) 2, 3 D) 1, 4<\/p>\n<p>901<\/p>\n<p>H\u0259rracda i\u015ftirak etm\u0259k \u00fc\u00e7\u00fcn m\u00fcraci\u0259t etmi\u015f \u015f\u0259xs \u00f6z \u0259riz\u0259sini n\u0259 vaxt geri g\u00f6t\u00fcr\u0259 bil\u0259r\u00a0?<\/p>\n<p>A) ist\u0259nil\u0259n vaxt<\/p>\n<p>B) \u0259riz\u0259l\u0259rin q\u0259bulu ba\u015fa \u00e7atd\u0131qdan sonra<\/p>\n<p>C) he\u00e7 vaxt<\/p>\n<p>D) \u0259riz\u0259l\u0259rin q\u0259bulu ba\u015fa \u00e7atanad\u0259k<\/p>\n<p>902<\/p>\n<p>H\u0259rrac\u0131n \u015f\u0259rtl\u0259rin\u0259 uy\u011fun olaraq, h\u0259rracda i\u015ftirak etm\u0259k \u00fc\u00e7\u00fcn \u0259riz\u0259l\u0259rini geri g\u00f6t\u00fcrm\u00fc\u015f \u015f\u0259xsl\u0259rin \u00f6d\u0259diyi beh geri qaytar\u0131l\u0131rm\u0131?<\/p>\n<p>A) qaytar\u0131lm\u0131r<\/p>\n<p>B) yar\u0131s\u0131 qaytar\u0131l\u0131r<\/p>\n<p>C) qaytar\u0131l\u0131r<\/p>\n<p>D) \u00fc\u00e7d\u0259 iki hiss\u0259si qaytar\u0131l\u0131r<\/p>\n<p>903<\/p>\n<p>H\u0259rracda i\u015ftirak etm\u0259k \u00fc\u00e7\u00fcn m\u00fcraci\u0259t ed\u0259n \u015f\u0259xsl\u0259rin h\u0259rraca burax\u0131l\u0131b-burax\u0131lmamas\u0131 bar\u0259d\u0259 h\u0259rrac\u0131n t\u0259\u015fkilat\u00e7\u0131s\u0131n\u0131n q\u0259rar\u0131 hans\u0131 s\u0259n\u0259dl\u0259 r\u0259smil\u0259\u015fdirilir?<\/p>\n<p>A) aktla<\/p>\n<p>B) protokolla<\/p>\n<p>C) s\u0259r\u0259ncamla<\/p>\n<p>D) \u0259mrl\u0259<\/p>\n<p>904<\/p>\n<p>H\u0259rracda i\u015ftirak etm\u0259k \u00fc\u00e7\u00fcn m\u00fcraci\u0259t ed\u0259n \u015f\u0259xsl\u0259rin h\u0259rraca burax\u0131l\u0131b-burax\u0131lmamas\u0131 bar\u0259d\u0259 h\u0259rrac\u0131n t\u0259\u015fkilat\u00e7\u0131s\u0131n\u0131n q\u0259rar\u0131n\u0131 r\u0259smil\u0259\u015fdir\u0259n protokolda hans\u0131 m\u0259lumatlar qeyd edilir?<\/p>\n<p>A) yaln\u0131z m\u00fcraci\u0259tl\u0259ri [\u0259riz\u0259l\u0259ri] q\u0259bul edil\u0259nl\u0259rin adlar\u0131<\/p>\n<p>B) yaln\u0131z m\u00fcraci\u0259tl\u0259ri [\u0259riz\u0259l\u0259ri] r\u0259dd edil\u0259nl\u0259rin adlar\u0131<\/p>\n<p>C) m\u00fcraci\u0259tl\u0259ri [\u0259riz\u0259l\u0259ri] q\u0259bul edil\u0259n v\u0259 r\u0259dd edil\u0259n \u015f\u0259xsl\u0259rin adlar\u0131<\/p>\n<p>D) h\u0259rrac\u0131n ke\u00e7irilm\u0259sin\u0259 tam haz\u0131r olma bar\u0259d\u0259 m\u0259lumat<\/p>\n<p>905<\/p>\n<p>M\u0259hk\u0259m\u0259nin q\u0259rar\u0131 \u0259sas\u0131nda ke\u00e7iril\u0259n h\u0259rracda i\u015ftirak etm\u0259k \u00fc\u00e7\u00fcn m\u00fcraci\u0259t ed\u0259n \u015f\u0259xsl\u0259r n\u0259 vaxt h\u0259rrac\u0131n i\u015ftirak\u00e7\u0131s\u0131 statusunu \u0259ld\u0259 edirl\u0259r?<\/p>\n<p>A) h\u0259rrac\u0131n ke\u00e7irildiyi g\u00fcn<\/p>\n<p>B) h\u0259rrac ke\u00e7irildikd\u0259n sonra<\/p>\n<p>C) M\u00fcraci\u0259tl\u0259r [\u0259riz\u0259l\u0259r] q\u0259bul edildikd\u0259n d\u0259rhal sonra<\/p>\n<p>D) M\u00fcraci\u0259tl\u0259rin [\u0259riz\u0259l\u0259rin] q\u0259buluna dair protokol imzaland\u0131qdan sonra<\/p>\n<p>906<\/p>\n<p>M\u0259hk\u0259m\u0259nin q\u0259rar\u0131 \u0259sas\u0131nda ke\u00e7iril\u0259n h\u0259rracda h\u0259rrac\u0131n t\u0259\u015fkilat\u00e7\u0131s\u0131 a\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259n hans\u0131 i\u015fl\u0259ri yerin\u0259 yetirm\u0259lidir?<\/p>\n<p>1. h\u0259rrac\u0131n gedi\u015find\u0259 yaranan m\u00fcbahis\u0259nin s\u0259b\u0259bl\u0259rini aradan qald\u0131rmaq m\u00fcmk\u00fcn olmad\u0131qda da h\u0259rrac\u0131 ba\u015f tutmu\u015f elan edir<\/p>\n<p>2. h\u0259rrac\u0131n t\u0259\u015fkil olunmas\u0131n\u0131 v\u0259 ke\u00e7irilm\u0259sini t\u0259min edir<\/p>\n<p>3. sat\u0131\u015f\u0131n ba\u015f tutub-tutmad\u0131\u011f\u0131n\u0131 t\u0259sdiq edir<\/p>\n<p>4. h\u0259rrac\u0131n gedi\u015find\u0259 m\u00fcbahis\u0259li v\u0259ziyy\u0259t yarand\u0131qda bel\u0259 h\u0259rrac\u0131 dayand\u0131rmadan sonad\u0259k davam etdirir<\/p>\n<p>5. h\u0259rrac\u0131n yekunu bar\u0259d\u0259 protokol t\u0259rtib edir v\u0259 onu t\u0259sdiq etm\u0259k \u00fc\u00e7\u00fcn sifari\u015f ver\u0259n\u0259 t\u0259qdim edir<\/p>\n<p>A) 2, 4, 5 B) 1, 3, 4 C) 2, 3, 5 D) 1, 4, 5<\/p>\n<p>907<\/p>\n<p>H\u0259rrac\u0131n ke\u00e7irilm\u0259si zaman\u0131 sat\u0131\u015fa \u00e7\u0131xar\u0131lan \u0259mlak\u0131n ilkin sat\u0131\u015f qiym\u0259ti v\u0259 ya ona \u0259lav\u0259l\u0259r edilm\u0259kl\u0259 art\u0131r\u0131lan sat\u0131\u015f qiym\u0259ti elan olunduqda, h\u0259rracda i\u015ftirak ed\u0259n \u015f\u0259xsl\u0259r hans\u0131 qaydada elan olunmu\u015f qiym\u0259t\u0259 \u0259mlak\u0131 alma\u011fa raz\u0131 olduqlar\u0131n\u0131 bildirirl\u0259r?<\/p>\n<p>A) \u00f6z biletl\u0259rini qald\u0131rmaqla<\/p>\n<p>B) \u0259lini yuxar\u0131 qald\u0131rmaqla<\/p>\n<p>C) ist\u0259nil\u0259n qaydada<\/p>\n<p>D) yaz\u0131l\u0131 \u015f\u0259kild\u0259 bildirm\u0259kl\u0259<\/p>\n<p>908<\/p>\n<p>H\u0259rrac\u0131n ke\u00e7irilm\u0259si zaman\u0131 sat\u0131\u015fa \u00e7\u0131xar\u0131lan \u0259mlak\u0131n ilkin sat\u0131\u015f qiym\u0259ti v\u0259 ya ona \u0259lav\u0259l\u0259r edilm\u0259kl\u0259 art\u0131r\u0131lan sat\u0131\u015f qiym\u0259ti elan olunduqda, h\u0259rracda i\u015ftirak ed\u0259n \u015f\u0259xsl\u0259r \u00f6z biletl\u0259rini qald\u0131rmaqla n\u0259yi bildirirl\u0259r?<\/p>\n<p>A) elan olunmu\u015f qiym\u0259t\u0259 \u0259mlak\u0131 satma\u011fa raz\u0131 olduqlar\u0131n\u0131<\/p>\n<p>B) elan olunmu\u015f qiym\u0259t\u0259 \u0259mlak\u0131 alma\u011fa raz\u0131 olduqlar\u0131n\u0131<\/p>\n<p>C) elan olunmu\u015f qiym\u0259t\u0259 \u0259mlak\u0131 alma\u011fa raz\u0131 olmad\u0131qlar\u0131n\u0131<\/p>\n<p>D) sat\u0131\u015f qiym\u0259tind\u0259n naraz\u0131 olduqlar\u0131n\u0131<\/p>\n<p>909<\/p>\n<p>M\u0259lumdur ki, m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 \u0259sas\u0131nda h\u0259rrac\u0131n ke\u00e7irilm\u0259si zaman\u0131 h\u0259rrac\u0131 aparan \u015f\u0259xs t\u0259r\u0259find\u0259n h\u0259r yeni elan olunmu\u015f qiym\u0259t \u00fc\u00e7 d\u0259f\u0259 t\u0259krar edilm\u0259lidir. Elan olunmu\u015f sat\u0131\u015f qiym\u0259tin\u0259 \u0259mlak\u0131 alma\u011fa raz\u0131 olan h\u0259rrac i\u015ftirak\u00e7\u0131lar\u0131n\u0131n say\u0131 ne\u00e7\u0259 n\u0259f\u0259r olduqda h\u0259min qiym\u0259t i\u015ftirak\u00e7\u0131lar t\u0259r\u0259find\u0259n \u0259lav\u0259 etm\u0259 yolu il\u0259 art\u0131r\u0131l\u0131r?<\/p>\n<p>A) bir n\u0259f\u0259r<\/p>\n<p>B) yaln\u0131z iki n\u0259f\u0259r<\/p>\n<p>C) \u0259n az\u0131 iki v\u0259 daha \u00e7ox<\/p>\n<p>D) \u00fc\u00e7 v\u0259 daha \u00e7ox<\/p>\n<p>910<\/p>\n<p>M\u0259lumdur ki, m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 \u0259sas\u0131nda ke\u00e7iril\u0259n h\u0259rracda elan olunmu\u015f sat\u0131\u015f qiym\u0259tin\u0259 \u0259mlak\u0131 alma\u011fa yaln\u0131z bir i\u015ftirak\u00e7\u0131 raz\u0131l\u0131q verdiyi halda h\u0259min \u015f\u0259xs h\u0259rrac\u0131n qalibi hesab olunur. Bu vaxt h\u0259rrac\u0131 aparan \u015f\u0259xs a\u015fa\u011f\u0131dak\u0131 hans\u0131 m\u0259lumatlar\u0131 bildirm\u0259lidir?<\/p>\n<p>1. \u0259mlak\u0131n sat\u0131lmad\u0131\u011f\u0131n\u0131<\/p>\n<p>2. \u0259mlak\u0131n sat\u0131ld\u0131\u011f\u0131n\u0131<\/p>\n<p>3. sat\u0131\u015f qiym\u0259tini<\/p>\n<p>4. \u0259mlak\u0131n al\u0131\u015f qiym\u0259tini<\/p>\n<p>5. qalib g\u0259lmi\u015f \u015f\u0259xsin biletinin n\u00f6mr\u0259sini<\/p>\n<p>A) 3, 4, 5 B) 2, 3, 4 C) 1, 2, 3 D) 2, 3, 5<\/p>\n<p>91<\/p>\n<p>Vergi \u00f6hd\u0259liyinin icras\u0131n\u0131n t\u0259min edilm\u0259si m\u0259qs\u0259di il\u0259 m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 \u0259sas\u0131nda ke\u00e7iril\u0259n h\u0259rrac hans\u0131 halda ba\u015f tutmam\u0131\u015f hesab olunur?<\/p>\n<p>A) ilkin qiym\u0259t v\u0259 ya \u0259mlak\u0131n n\u00f6vb\u0259ti h\u0259rracda a\u015fa\u011f\u0131 sal\u0131nm\u0131\u015f qiym\u0259ti 3 d\u0259f\u0259 elan olunduqdan sonra i\u015ftirak\u00e7\u0131lar\u0131n he\u00e7 biri biletini qald\u0131rmazsa<\/p>\n<p>B) ilkin qiym\u0259t v\u0259 ya \u0259mlak\u0131n n\u00f6vb\u0259ti h\u0259rracda a\u015fa\u011f\u0131 sal\u0131nm\u0131\u015f qiym\u0259ti 1 d\u0259f\u0259 elan olunduqdan sonra i\u015ftirak\u00e7\u0131lar\u0131n he\u00e7 biri biletini qald\u0131rmazsa<\/p>\n<p>C) ilkin qiym\u0259t v\u0259 ya \u0259mlak\u0131n n\u00f6vb\u0259ti h\u0259rracda a\u015fa\u011f\u0131 sal\u0131nm\u0131\u015f qiym\u0259ti 3 d\u0259f\u0259 elan olunduqdan sonra i\u015ftirak\u00e7\u0131lar\u0131n yaln\u0131z biri biletini qald\u0131rarsa<\/p>\n<p>D) ilkin qiym\u0259t v\u0259 ya \u0259mlak\u0131n n\u00f6vb\u0259ti h\u0259rracda a\u015fa\u011f\u0131 sal\u0131nm\u0131\u015f qiym\u0259ti 3 d\u0259f\u0259 elan olunduqdan sonra i\u015ftirak\u00e7\u0131lar\u0131n bir ne\u00e7\u0259 n\u0259f\u0259ri biletini qald\u0131rarsa<\/p>\n<p>912<\/p>\n<p>Vergi \u00f6hd\u0259liyinin icras\u0131n\u0131n t\u0259min edilm\u0259si m\u0259qs\u0259di il\u0259 m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 \u0259sas\u0131nda ke\u00e7iril\u0259n birinci h\u0259rrac ba\u015f tutmad\u0131qda v\u0259 ya siyah\u0131 \u00fczr\u0259 ayr\u0131-ayr\u0131l\u0131qda \u0259mlak\u0131n sat\u0131\u015f\u0131 ba\u015f tutmad\u0131qda, h\u0259r n\u00f6vb\u0259ti h\u0259rraca ne\u00e7\u0259 g\u00fcn qalm\u0131\u015f k\u00fctl\u0259vi informasiya vasit\u0259l\u0259rind\u0259 m\u00fcvafiq elan d\u0259rc olunur?<\/p>\n<p>A) 5 g\u00fcn<\/p>\n<p>B) 10 g\u00fcn<\/p>\n<p>C) 15 g\u00fcn<\/p>\n<p>D) 20 g\u00fcn<\/p>\n<p>913<\/p>\n<p>Vergi \u00f6hd\u0259liyinin icras\u0131n\u0131n t\u0259min edilm\u0259si m\u0259qs\u0259di il\u0259 m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 \u0259sas\u0131nda ke\u00e7iril\u0259n birinci h\u0259rrac ba\u015f tutmad\u0131qda v\u0259 ya siyah\u0131 \u00fczr\u0259 ayr\u0131-ayr\u0131l\u0131qda \u0259mlak\u0131n sat\u0131\u015f\u0131 ba\u015f tutmad\u0131qda, ikinci, \u00fc\u00e7\u00fcnc\u00fc h\u0259rraclarda qiym\u0259t birinci h\u0259rracda sat\u0131lmayan \u0259mlak\u0131n v\u0259 ya onun ayr\u0131l\u0131qda siyah\u0131 \u00fczr\u0259 sat\u0131lmayan hiss\u0259sinin ilkin sat\u0131\u015f qiym\u0259tinin ne\u00e7\u0259 faizin\u0259d\u0259k a\u015fa\u011f\u0131 sal\u0131na bil\u0259r?<\/p>\n<p>A) m\u00fcvafiq olaraq 5 v\u0259 40 faiz\u0259d\u0259k<\/p>\n<p>B) m\u00fcvafiq olaraq 10v\u0259 30 faiz\u0259d\u0259k<\/p>\n<p>C) m\u00fcvafiq olaraq 20 v\u0259 40 faiz\u0259d\u0259k<\/p>\n<p>D) m\u00fcvafiq olaraq 25 v\u0259 50 faiz\u0259d\u0259k<\/p>\n<p>914<\/p>\n<p>Vergi \u00f6hd\u0259liyinin icras\u0131n\u0131n t\u0259min edilm\u0259si m\u0259qs\u0259di il\u0259 m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 \u0259sas\u0131nda ke\u00e7iril\u0259n birinci h\u0259rrac ba\u015f tutmad\u0131qda v\u0259 ya siyah\u0131 \u00fczr\u0259 ayr\u0131-ayr\u0131l\u0131qda \u0259mlak\u0131n sat\u0131\u015f\u0131 ba\u015f tutmad\u0131qda, bu zaman ikinci v\u0259 sonrak\u0131 h\u0259rraclar aras\u0131ndak\u0131 m\u00fcdd\u0259t, h\u0259m\u00e7inin yararl\u0131l\u0131q m\u00fcdd\u0259ti ba\u015fa \u00e7atan [yaxud bu m\u00fcdd\u0259t \u0259rzind\u0259 qurtaran] \u0259mlak\u0131n n\u00f6vb\u0259ti h\u0259rraclar\u0131 aras\u0131ndak\u0131 m\u00fcdd\u0259t ne\u00e7\u0259 g\u00fcnd\u0259n \u00e7ox olmamal\u0131d\u0131r?<\/p>\n<p>A) m\u00fcvafiq olaraq 5 g\u00fcnd\u0259n v\u0259 3 g\u00fcnd\u0259n<\/p>\n<p>B) m\u00fcvafiq olaraq 10 g\u00fcnd\u0259n v\u0259 1 g\u00fcnd\u0259n<\/p>\n<p>C) m\u00fcvafiq olaraq 20 g\u00fcnd\u0259n v\u0259 5 g\u00fcnd\u0259n<\/p>\n<p>D) m\u00fcvafiq olaraq 10 g\u00fcnd\u0259n v\u0259 3 g\u00fcnd\u0259n<\/p>\n<p>915<\/p>\n<p>Vergi \u00f6hd\u0259liyinin icras\u0131n\u0131n t\u0259min edilm\u0259si m\u0259qs\u0259di il\u0259 m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 \u0259sas\u0131nda h\u0259rrac ke\u00e7irildikd\u0259, hans\u0131 halda yararl\u0131l\u0131q m\u00fcdd\u0259ti ba\u015fa \u00e7atm\u0131\u015f yeyinti m\u0259hsullar\u0131n\u0131n h\u0259rraca yenid\u0259n qida m\u0259hsullar\u0131 qismind\u0259 \u00e7\u0131xar\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr?<\/p>\n<p>A) h\u0259min m\u0259hsullar\u0131n h\u0259rraca yenid\u0259n qida m\u0259hsullar\u0131 qismind\u0259 \u00e7\u0131xar\u0131lmas\u0131 qada\u011fand\u0131r<\/p>\n<p>B) vergi orqan\u0131n\u0131n \u0259sasland\u0131r\u0131lm\u0131\u015f q\u0259rar\u0131 olduqda<\/p>\n<p>C) ist\u0259nil\u0259n halda<\/p>\n<p>D) m\u00fcvafiq d\u00f6vl\u0259t orqan\u0131n\u0131n q\u0259rar\u0131 olduqda<\/p>\n<p>916<\/p>\n<p>Vergi \u00f6hd\u0259liyinin icras\u0131n\u0131n t\u0259min edilm\u0259si m\u0259qs\u0259di il\u0259 m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 \u0259sas\u0131nda h\u0259rrac ke\u00e7iril\u0259rk\u0259n yararl\u0131l\u0131q m\u00fcdd\u0259ti ba\u015fa \u00e7atm\u0131\u015f yeyinti m\u0259hsullar\u0131 qanunvericiliy\u0259 uy\u011fun olaraq heyvanlar\u0131n yeml\u0259ndirilm\u0259si \u00fc\u00e7\u00fcn istifad\u0259y\u0259 yararl\u0131 olduqda\u2026<\/p>\n<p>A) h\u0259min \u0259mlak 2 g\u00fcn m\u00fcdd\u0259tind\u0259 qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada yenid\u0259n qiym\u0259tl\u0259ndiril\u0259r\u0259k h\u0259rracda sat\u0131lmal\u0131d\u0131r<\/p>\n<p>B) h\u0259min \u0259mlak 5 g\u00fcn m\u00fcdd\u0259tind\u0259 qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada yenid\u0259n qiym\u0259tl\u0259ndiril\u0259r\u0259k h\u0259rracda sat\u0131lmal\u0131d\u0131r<\/p>\n<p>C) h\u0259min \u0259mlak h\u0259rracda sat\u0131la bilm\u0259z<\/p>\n<p>D) h\u0259min \u0259mlak 5 g\u00fcn m\u00fcdd\u0259tind\u0259 qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada m\u0259hv edilm\u0259lidir<\/p>\n<p>917<\/p>\n<p>Vergi \u00f6hd\u0259liyinin icras\u0131n\u0131n t\u0259min edilm\u0259si m\u0259qs\u0259di il\u0259 m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 \u0259sas\u0131nda ke\u00e7iril\u0259n h\u0259rrac ba\u015fa \u00e7atd\u0131qdan sonra a\u015fa\u011f\u0131dak\u0131 hans\u0131 s\u0259n\u0259dl\u0259r t\u0259rtib edilir?<\/p>\n<p>1. h\u0259rrac\u0131n yekunlar\u0131 \u00fczr\u0259 iki n\u00fcsx\u0259d\u0259 akt t\u0259rtib edir<\/p>\n<p>2. h\u0259rrac\u0131n t\u0259\u015fkilat\u00e7\u0131s\u0131 h\u0259rrac\u0131n yekunlar\u0131 \u00fczr\u0259 iki n\u00fcsx\u0259d\u0259 protokol t\u0259rtib edir<\/p>\n<p>3. qanunvericiliy\u0259 uy\u011fun olaraq sifari\u015f\u00e7i v\u0259 al\u0131c\u0131 aras\u0131nda alq\u0131-satq\u0131 m\u00fcqavil\u0259si imzalan\u0131r<\/p>\n<p>4. qanunvericiliy\u0259 uy\u011fun olaraq h\u0259rrac\u0131n t\u0259\u015fkilat\u00e7\u0131s\u0131 v\u0259 al\u0131c\u0131 aras\u0131nda alq\u0131-satq\u0131 m\u00fcqavil\u0259si imzalan\u0131r<\/p>\n<p>A) 1, 4 B) 2, 4 C) 2, 3 D) 3, 4<\/p>\n<p>918<\/p>\n<p>Ticar\u0259t \u015f\u0259b\u0259k\u0259l\u0259ri (o c\u00fcml\u0259d\u0259n sat\u0131\u015f\u0131n\u0131 elektron \u015f\u0259kild\u0259 h\u0259yata ke\u00e7ir\u0259n ticar\u0259t \u015f\u0259b\u0259k\u0259l\u0259ri) sat\u0131\u015fa \u00e7\u0131xar\u0131lm\u0131\u015f \u0259mlaklar, sat\u0131\u015f\u0131 t\u0259min edilmi\u015f v\u0259 ya sat\u0131\u015f\u0131 m\u00fcmk\u00fcn olmad\u0131\u011f\u0131 \u00fc\u00e7\u00fcn geri qaytar\u0131lm\u0131\u015f \u0259mlaklar, habel\u0259 siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak\u0131n sat\u0131\u015f\u0131ndan \u0259ld\u0259 olunan v\u0259saitl\u0259r bar\u0259d\u0259 m\u0259lumat\u0131 n\u0259 vaxt m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131na t\u0259qdim edir.<\/p>\n<ol>\n<li>H\u0259r h\u0259rrac ba\u015fa \u00e7atd\u0131qdan sonra 10 g\u00fcnd\u0259n gec olmayaraq<\/li>\n<li>h\u0259r ay ba\u015fa \u00e7atd\u0131qdan sonra n\u00f6vb\u0259ti ay\u0131n 20-d\u0259n gec olmayaraq<\/li>\n<li>h\u0259r r\u00fcb ba\u015fa \u00e7atd\u0131qdan sonra n\u00f6vb\u0259ti ay\u0131n 20-d\u0259n gec olmayaraq<\/li>\n<li>h\u0259r r\u00fcb ba\u015fa \u00e7atd\u0131qdan sonra n\u00f6vb\u0259ti ay\u0131n 15-d\u0259n gec olmayaraq<\/li>\n<\/ol>\n<p>919.<\/p>\n<p>Ticar\u0259t \u015f\u0259b\u0259k\u0259l\u0259ri (o c\u00fcml\u0259d\u0259n sat\u0131\u015f\u0131n\u0131 elektron \u015f\u0259kild\u0259 h\u0259yata ke\u00e7ir\u0259n ticar\u0259t \u015f\u0259b\u0259k\u0259l\u0259ri) sat\u0131\u015fa \u00e7\u0131xar\u0131lm\u0131\u015f \u0259mlaklar, sat\u0131\u015f\u0131 t\u0259min edilmi\u015f v\u0259 ya sat\u0131\u015f\u0131 m\u00fcmk\u00fcn olmad\u0131\u011f\u0131 \u00fc\u00e7\u00fcn geri qaytar\u0131lm\u0131\u015f \u0259mlaklar, habel\u0259 siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak\u0131n sat\u0131\u015f\u0131ndan \u0259ld\u0259 olunan v\u0259saitl\u0259r bar\u0259d\u0259 m\u0259lumat\u0131 hans\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131na t\u0259qdim edir.<\/p>\n<ol>\n<li>Nazirl\u0259r Kabinetin\u0259<\/li>\n<li>\u018fdliyy\u0259 Nazirliyin\u0259<\/li>\n<li>Vergil\u0259r Nazirliyin\u0259<\/li>\n<li>H\u0259rrac Komissiyas\u0131na<\/li>\n<\/ol>\n<p>920<\/p>\n<p>Vergi \u00f6hd\u0259liyinin icras\u0131n\u0131n t\u0259min edilm\u0259si m\u0259qs\u0259di il\u0259 m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 \u0259sas\u0131nda ke\u00e7iril\u0259n h\u0259rracda qalib g\u0259lmi\u015f \u015f\u0259xsin \u00f6d\u0259diyi beh n\u0259 vaxt geri qaytar\u0131lm\u0131r?<\/p>\n<p>A) qalib g\u0259lmi\u015f \u015f\u0259xs qanunvericiliy\u0259 uy\u011fun t\u0259rtib edilmi\u015f protokolu imzalad\u0131qda<\/p>\n<p>B) qalib g\u0259lmi\u015f \u015f\u0259xs qanunvericiliy\u0259 uy\u011fun t\u0259rtib edilmi\u015f protokolu imzalamaqdan imtina etm\u0259dikd\u0259<\/p>\n<p>C) he\u00e7 bir halda beh geri qaytar\u0131lm\u0131r<\/p>\n<p>D) qalib g\u0259lmi\u015f \u015f\u0259xs qanunvericiliy\u0259 uy\u011fun t\u0259rtib edilmi\u015f protokolu imzalamaqdan imtina etdikd\u0259<\/p>\n<p>921<\/p>\n<p>Vergi \u00f6hd\u0259liyinin icras\u0131n\u0131n t\u0259min edilm\u0259si m\u0259qs\u0259di il\u0259 m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 \u0259sas\u0131nda ke\u00e7iril\u0259n h\u0259rrac ba\u015fa \u00e7atd\u0131qdan sonra qanunvericiliy\u0259 uy\u011fun t\u0259rtib edilmi\u015f protokolu imzalamaqdan imtina ed\u0259n sifari\u015f\u00e7iy\u0259 qar\u015f\u0131 hans\u0131 t\u0259dbirl\u0259r g\u00f6r\u00fcl\u00fcr?<\/p>\n<p>A) sifari\u015f\u00e7i qalib g\u0259lmi\u015f \u015f\u0259xs\u0259 behi ikiqat m\u0259bl\u0259\u011fd\u0259 geri qaytarmal\u0131, habel\u0259 h\u0259rracda i\u015ftirak etm\u0259k n\u0259tic\u0259sind\u0259 d\u0259y\u0259n z\u0259r\u0259rin \u0259v\u0259zini \u00f6d\u0259m\u0259lidir<\/p>\n<p>B) sifari\u015f\u00e7i qalib g\u0259lmi\u015f \u015f\u0259xs\u0259 yaln\u0131z behin tam m\u0259bl\u0259\u011fini geri qaytarmal\u0131d\u0131r<\/p>\n<p>C) sifari\u015f\u00e7i qalib g\u0259lmi\u015f \u015f\u0259xs\u0259 behin tam m\u0259bl\u0259\u011fini geri qaytarmal\u0131, habel\u0259 h\u0259rracda i\u015ftirak etm\u0259k n\u0259tic\u0259sind\u0259 d\u0259y\u0259n z\u0259r\u0259rin \u0259v\u0259zini \u00f6d\u0259m\u0259lidir<\/p>\n<p>D) sifari\u015f\u00e7i qalib g\u0259lmi\u015f \u015f\u0259xs\u0259 yaln\u0131z h\u0259rracda i\u015ftirak etm\u0259k n\u0259tic\u0259sind\u0259 d\u0259y\u0259n z\u0259r\u0259rin \u0259v\u0259zini \u00f6d\u0259m\u0259lidir<\/p>\n<p>922<\/p>\n<p>Vergi \u00f6hd\u0259liyinin icras\u0131n\u0131n t\u0259min edilm\u0259si m\u0259qs\u0259di il\u0259 m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 \u0259sas\u0131nda ke\u00e7iril\u0259n h\u0259rracdan sonra a\u015fa\u011f\u0131dak\u0131 g\u00f6st\u0259ril\u0259n hans\u0131 hallarda v\u0259 hans\u0131 \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n \u00f6d\u0259nil\u0259n beh geri qaytar\u0131l\u0131r?<\/p>\n<p>1. h\u0259rrac ba\u015f tutduqda b\u00fct\u00fcn i\u015ftirak\u00e7\u0131lar t\u0259r\u0259find\u0259n \u00f6d\u0259nil\u0259n beh<\/p>\n<p>2. h\u0259rracda i\u015ftirak ed\u0259n v\u0259 onu udan \u015f\u0259xsl\u0259rin behi<\/p>\n<p>3. h\u0259rrac ba\u015f tutmad\u0131qda b\u00fct\u00fcn i\u015ftirak\u00e7\u0131lar\u0131n behi<\/p>\n<p>4. h\u0259rracda i\u015ftirak ed\u0259n, lakin onu udmayan \u015f\u0259xsl\u0259rin behi<\/p>\n<p>A) 1, 4 B) 3, 4 C) 2, 3 D) 2, 4<\/p>\n<p>923<\/p>\n<p>H\u0259rrac\u0131n yekunlar\u0131 haqq\u0131nda m\u0259lumat h\u0259rrac\u0131n ke\u00e7irildiyi g\u00fcnd\u0259n ne\u00e7\u0259 t\u0259qvim g\u00fcn\u00fc m\u00fcdd\u0259tind\u0259 h\u0259rrac\u0131n t\u0259\u015fkilat\u00e7\u0131s\u0131 t\u0259r\u0259find\u0259n h\u0259rrac\u0131n ke\u00e7irilm\u0259si haqq\u0131nda elan\u0131n verildiyi k\u00fctl\u0259vi informasiya vasit\u0259l\u0259rind\u0259 verilir?<\/p>\n<p>A) 3 g\u00fcn<\/p>\n<p>B) 5 g\u00fcn<\/p>\n<p>C) 10 g\u00fcn<\/p>\n<p>D) 15 g\u00fcn<\/p>\n<p>924<\/p>\n<p>H\u0259rrac\u0131n qalibi il\u0259 sifari\u015f\u00e7i aras\u0131nda m\u00fcqavil\u0259 imzaland\u0131\u011f\u0131 andan \u0259n geci ne\u00e7\u0259 bank g\u00fcn\u00fc m\u00fcdd\u0259tind\u0259 h\u0259rrac\u0131n qalibi \u00f6d\u0259m\u0259li oldu\u011fu pul v\u0259saitini sat\u0131c\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi bank hesab\u0131na k\u00f6\u00e7\u00fcr\u00fcr?<\/p>\n<p>A) 1<\/p>\n<p>B) 3<\/p>\n<p>C) 5<\/p>\n<p>D) 10<\/p>\n<p>925<\/p>\n<p>Vergi \u00f6hd\u0259liyinin icras\u0131n\u0131n t\u0259min edilm\u0259si m\u0259qs\u0259di il\u0259 m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 \u0259sas\u0131nda ke\u00e7iril\u0259n h\u0259rracdan sonra n\u0259 vaxt \u0259mlaka m\u00fclkiyy\u0259t h\u00fcququ h\u0259rrac\u0131n qalibin\u0259 ke\u00e7ir?<\/p>\n<p>A) h\u0259rrac\u0131n qalibi il\u0259 sifari\u015f\u00e7i aras\u0131nda m\u00fcqavil\u0259 imzaland\u0131\u011f\u0131 andan<\/p>\n<p>B) h\u0259rrac\u0131n qalibi il\u0259 sifari\u015f\u00e7i aras\u0131nda m\u00fcqavil\u0259 imzaland\u0131\u011f\u0131 andan be\u015f i\u015f g\u00fcn\u00fcnd\u0259n sonra<\/p>\n<p>C) h\u0259rrac ba\u015f tutmu\u015f hesab edil\u0259n andan sonra<\/p>\n<p>D) \u0259mlak\u0131n [v\u0259 ya m\u00fc\u0259yy\u0259n lotun] qiym\u0259tinin tam \u00f6d\u0259nildiyini t\u0259sdiq ed\u0259n \u00f6d\u0259ni\u015f s\u0259n\u0259di [s\u0259n\u0259dl\u0259ri] t\u0259qdim edildikd\u0259n sonra<\/p>\n<p>926<\/p>\n<p>Siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak\u0131n a\u00e7\u0131q h\u0259rracda sat\u0131\u015f\u0131nda a\u015fa\u011f\u0131dak\u0131 hans\u0131 qurumlar\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin birba\u015fa v\u0259 ya dolay\u0131s\u0131 il\u0259 al\u0131c\u0131 kimi i\u015ftirak etm\u0259sin\u0259 yol verilmir?<\/p>\n<p>1. \u018fdliyy\u0259 orqanlar\u0131n\u0131n, o c\u00fcml\u0259d\u0259n icra m\u0259murlar\u0131n\u0131n<\/p>\n<p>2. \u0130qtisadi \u0130nki\u015faf Nazirliyinin<\/p>\n<p>3. Maliyy\u0259 Nazirliyinin<\/p>\n<p>4. Vergi orqanlar\u0131n\u0131n<\/p>\n<p>5. H\u0259rrac\u0131n t\u0259\u015fkilat\u00e7\u0131s\u0131n\u0131n<\/p>\n<p>A) 1, 2, 3 B) 2, 4 C) 1, 4, 5 D) 3, 4, 5<\/p>\n<p>927<\/p>\n<p>\u018fmlak\u0131n sat\u0131lmas\u0131ndan \u0259ld\u0259 edil\u0259n m\u0259bl\u0259\u011fl\u0259r ilk n\u00f6vb\u0259d\u0259 hans\u0131 \u00f6d\u0259ni\u015fin yerin\u0259 yetirilm\u0259sin\u0259 y\u00f6n\u0259ldilir?<\/p>\n<p>A) hesablanm\u0131\u015f vergil\u0259rin<\/p>\n<p>B) hesablanm\u0131\u015f maliyy\u0259 sanksiyalar\u0131n\u0131n<\/p>\n<p>C) inzibati c\u0259rim\u0259l\u0259rin<\/p>\n<p>D) t\u0259nbeh t\u0259dbirinin y\u00f6n\u0259ldilm\u0259si v\u0259 \u0259mlak\u0131n sat\u0131\u015f\u0131 \u00fczr\u0259 x\u0259rcl\u0259rin<\/p>\n<p>928<\/p>\n<p>Siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak\u0131n h\u0259rracda sat\u0131lmas\u0131ndan \u0259ld\u0259 edil\u0259n m\u0259bl\u0259\u011fl\u0259r t\u0259nbeh t\u0259dbirinin y\u00f6n\u0259ldilm\u0259si v\u0259 \u0259mlak\u0131n sat\u0131\u015f\u0131 \u00fczr\u0259 x\u0259rcl\u0259rin, sonra is\u0259 hesablanm\u0131\u015f vergil\u0259rin, faizl\u0259rin v\u0259 maliyy\u0259 sanksiyalar\u0131n\u0131n \u00f6d\u0259nilm\u0259sin\u0259 y\u00f6n\u0259ldikd\u0259n sonra v\u0259saitin qalan hiss\u0259si \u2026<\/p>\n<p>A) vergi \u00f6d\u0259yicisinin yeni borcu yaranmad\u0131qda 5 bank g\u00fcn\u00fc \u0259rzind\u0259 vergi \u00f6d\u0259yicisin\u0259 qaytar\u0131l\u0131r<\/p>\n<p>B) vergi \u00f6d\u0259yicisinin yeni borcu yaranmad\u0131qda 3 bank g\u00fcn\u00fc \u0259rzind\u0259 vergi \u00f6d\u0259yicisin\u0259 qaytar\u0131l\u0131r<\/p>\n<p>C) vergi \u00f6d\u0259yicisinin yeni borcu yaranmad\u0131qda onun raz\u0131l\u0131\u011f\u0131na \u0259sas\u0259n g\u0259l\u0259c\u0259k \u00f6d\u0259ni\u015fl\u0259r hesab\u0131na aid edilir<\/p>\n<p>D) vergi \u00f6d\u0259yicisinin yeni borcu yarand\u0131qda 1 ay m\u00fcdd\u0259tind\u0259 ona qaytar\u0131l\u0131r<\/p>\n<p>929<\/p>\n<p>Vergi \u00f6d\u0259yicisinin siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak\u0131n\u0131n ixtisasla\u015fd\u0131nlmi\u015f a\u00e7\u0131q h\u0259rraclarda sat\u0131lmas\u0131 haqq\u0131nda m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 q\u00fcvv\u0259y\u0259 mindikd\u0259n sonra q\u0259tnam\u0259 il\u0259 t\u0259min edilmi\u015f vergi borcunun d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259nilm\u0259si hans\u0131 orqan t\u0259r\u0259find\u0259n t\u0259min edilir<\/p>\n<p>A) d\u00f6vl\u0259t maliyy\u0259 orqan\u0131<\/p>\n<p>B) vergi orqan\u0131<\/p>\n<p>C) icra m\u0259muru<\/p>\n<p>D) h\u0259rrac\u0131n t\u0259\u015fkilat\u00e7\u0131s\u0131<\/p>\n<p>930<\/p>\n<p>Hans\u0131 d\u00f6vl\u0259t orqan\u0131 vergi \u00f6d\u0259yicisinin siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak\u0131n\u0131n h\u0259rracda sat\u0131\u015f\u0131ndan \u0259ld\u0259 olunan v\u0259sait bar\u0259d\u0259 r\u00fcbl\u00fck m\u0259lumat\u0131 Vergil\u0259r Nazirliyin\u0259 t\u0259qdim edir.<\/p>\n<p>A) Maliyy\u0259 Nazirliyi<\/p>\n<p>B) D\u00f6vl\u0259t G\u00f6mr\u00fck Komit\u0259si<\/p>\n<p>C) \u0130qtisadi \u0130nki\u015faf Nazirliyi<\/p>\n<p>D) \u018fdliyy\u0259 Nazirliyi<\/p>\n<p>931<\/p>\n<p>Vergi \u00f6d\u0259yicisinin siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak\u0131 hans\u0131 normativ h\u00fcquqi aktlarda n\u0259z\u0259rd\u0259 tutulmu\u015f hallarda v\u0259 qaydada icra xidm\u0259tinin m\u00fc\u0259yy\u0259n etdiyi ticar\u0259t \u015f\u0259b\u0259k\u0259l\u0259rind\u0259 sat\u0131la bil\u0259r.<\/p>\n<p>A) Az\u0259rbaycan Respublikas\u0131n\u0131nM\u00fclki Prosessual M\u0259c\u0259ll\u0259sind\u0259<\/p>\n<p>B) \u201c\u0130cra haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununda<\/p>\n<p>C) \u201cSahibkarl\u0131q f\u0259aliyy\u0259ti haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununda<\/p>\n<p>D) Az\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259sind\u0259<\/p>\n<p>932<\/p>\n<p>Vergi \u00f6d\u0259yicisinin siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak\u0131 \u201c\u0130cra haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununda n\u0259z\u0259rd\u0259 tutulmu\u015f hallarda v\u0259 qaydada hans\u0131 orqan\u0131n m\u00fc\u0259yy\u0259n etdiyi ticar\u0259t \u015f\u0259b\u0259k\u0259l\u0259rind\u0259 sat\u0131la bil\u0259r<\/p>\n<p>A) icra xidm\u0259tinin<\/p>\n<p>B) vergi orqan\u0131n\u0131n<\/p>\n<p>C) maliyy\u0259 orqan\u0131n\u0131n<\/p>\n<p>D) g\u00f6mr\u00fck orqan\u0131n\u0131n<\/p>\n<p>933<\/p>\n<p>Vergi \u00f6d\u0259yicisinin siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak\u0131 \u201c\u0130cra haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununda n\u0259z\u0259rd\u0259 tutulmu\u015f hallarda v\u0259 qaydada haralarda sat\u0131la bil\u0259r<\/p>\n<p>A) yaln\u0131z a\u00e7\u0131q h\u0259rraclarda<br \/>\nB) vergi orqanlar\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi ticar\u0259t \u015f\u0259b\u0259k\u0259l\u0259rind\u0259<br \/>\nC) icra xidm\u0259tinin m\u00fc\u0259yy\u0259n etdiyi ticar\u0259t \u015f\u0259b\u0259k\u0259l\u0259rind\u0259<\/p>\n<p>D) ixtisasla\u015fd\u0131r\u0131lm\u0131\u015f d\u00f6vl\u0259t ticar\u0259t \u015f\u0259b\u0259k\u0259l\u0259rind\u0259<\/p>\n<p>934<\/p>\n<p>Siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak\u0131n ixtisasla\u015fd\u0131r\u0131lm\u0131\u015f a\u00e7\u0131q h\u0259rracda sat\u0131\u015f\u0131nda vergi orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin v\u0259 ya dig\u0259r i\u015f\u00e7il\u0259rinin bilavasit\u0259 v\u0259 ya dolay\u0131s\u0131 il\u0259 al\u0131c\u0131 kimi hans\u0131 hallarda i\u015ftirak etm\u0259sin\u0259 yol verilir?<\/p>\n<p>A) vergi orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi b\u00fct\u00fcn hallarda yol verilir<\/p>\n<p>B) m\u00fcst\u0259sna hallarda yol veril\u0259 bil\u0259r<\/p>\n<p>C) b\u00fct\u00fcn hallarda yol verilir<\/p>\n<p>D) he\u00e7 bir halda yol verilmir<\/p>\n<p>935<\/p>\n<p>Vergi \u00f6d\u0259yicisinin vergi \u00f6hd\u0259likl\u0259ri siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak\u0131n sat\u0131\u015f\u0131ndan sonra yerin\u0259 yetirilm\u0259mi\u015f qald\u0131qda, ba\u015fqa ad alt\u0131nda f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n, lakin m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 \u0259sas\u0131nda h\u0259min vergi \u00f6d\u0259yicisin\u0259 m\u0259xsus olmas\u0131 m\u00fc\u0259yy\u0259n edil\u0259n v\u0259 bu M\u0259c\u0259ll\u0259d\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada siyah\u0131ya al\u0131nma t\u0259tbiq edildiyi g\u00fcnd\u0259n hans\u0131 d\u00f6vr \u0259rzind\u0259 apar\u0131lm\u0131\u015f \u0259m\u0259liyyatda onun aktivl\u0259rini alm\u0131\u015f \u015f\u0259xs, ald\u0131\u011f\u0131 aktivl\u0259rin d\u0259y\u0259rind\u0259n bu c\u00fcr aktivl\u0259r\u0259 g\u00f6r\u0259 \u00f6d\u0259diyi h\u0259r hans\u0131 m\u0259bl\u0259\u011fl\u0259r \u00e7\u0131x\u0131landan sonra qalan m\u0259bl\u0259\u011fd\u0259 vergi \u00f6d\u0259yicisinin \u00f6hd\u0259likl\u0259ri \u00fczr\u0259 birg\u0259 m\u0259suliyy\u0259t da\u015f\u0131y\u0131r?<\/p>\n<p>A) sonrak\u0131 1 illik d\u00f6vr<\/p>\n<p>B) sonrak\u0131 3 illik d\u00f6vr<\/p>\n<p>C) \u0259vv\u0259lki 3 ayl\u0131q d\u00f6vr<\/p>\n<p>D) \u0259vv\u0259lki 3 illik d\u00f6vr<\/p>\n<p>936<\/p>\n<p>Vergi \u00f6d\u0259yicisinin vergi \u00f6hd\u0259likl\u0259ri siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak\u0131n sat\u0131\u015f\u0131ndan sonra yerin\u0259 yetirilm\u0259mi\u015f qald\u0131qda, ba\u015fqa ad alt\u0131nda f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n, lakin m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 \u0259sas\u0131nda h\u0259min vergi \u00f6d\u0259yicisin\u0259 m\u0259xsus olmas\u0131 m\u00fc\u0259yy\u0259n edil\u0259n v\u0259 Vergi M\u0259c\u0259ll\u0259sind\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada siyah\u0131ya al\u0131nma t\u0259tbiq edildiyi g\u00fcnd\u0259n \u0259vv\u0259lki 3 illik d\u00f6vr \u0259rzind\u0259 apar\u0131lm\u0131\u015f \u0259m\u0259liyyatda onun aktivl\u0259rini alm\u0131\u015f \u015f\u0259xs, vergi \u00f6d\u0259yicisinin hans\u0131 m\u0259bl\u0259\u011fd\u0259 \u00f6hd\u0259likl\u0259ri \u00fczr\u0259 birg\u0259 m\u0259suliyy\u0259t da\u015f\u0131y\u0131r?<\/p>\n<p>A) ald\u0131\u011f\u0131 aktivl\u0259rin d\u0259y\u0259rind\u0259n bu c\u00fcr aktivl\u0259r\u0259 g\u00f6r\u0259 \u00f6d\u0259diyi h\u0259r hans\u0131 m\u0259bl\u0259\u011fl\u0259r \u00e7\u0131x\u0131landan sonra qalan m\u0259bl\u0259\u011fd\u0259<\/p>\n<p>B) ald\u0131\u011f\u0131 aktivl\u0259rin d\u0259y\u0259rin\u0259 bu c\u00fcr aktivl\u0259r\u0259 g\u00f6r\u0259 \u00f6d\u0259diyi h\u0259r hans\u0131 m\u0259bl\u0259\u011fl\u0259r \u0259lav\u0259 edilm\u0259kl\u0259 al\u0131nan m\u0259bl\u0259\u011fd\u0259<\/p>\n<p>C) ald\u0131\u011f\u0131 aktivl\u0259rin d\u0259y\u0259rin\u0259 b\u0259rab\u0259r m\u0259bl\u0259\u011fd\u0259<\/p>\n<p>D) ald\u0131\u011f\u0131 aktivl\u0259r\u0259 g\u00f6r\u0259 \u00f6d\u0259diyi h\u0259r hans\u0131 m\u0259bl\u0259\u011fd\u0259<\/p>\n<p>937<\/p>\n<p>Vergil\u0259r, faizl\u0259r v\u0259 maliyy\u0259 sanksiyalar\u0131 \u00fczr\u0259 \u00fcmidsiz borclar vergi orqanlar\u0131 t\u0259r\u0259find\u0259n a\u015fa\u011f\u0131dak\u0131 g\u00f6st\u0259ril\u0259n hans\u0131 hallarda silin\u0259 bil\u0259r?<\/p>\n<p>1. Vergi M\u0259c\u0259ll\u0259sind\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f vergi \u00f6hd\u0259liyinin yerin\u0259 yetirilm\u0259si m\u00fcdd\u0259ti qurtard\u0131qda<\/p>\n<p>2. Vergi M\u0259c\u0259ll\u0259sind\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f \u0259saslar \u00fczr\u0259 vergi \u00f6hd\u0259likl\u0259ri q\u00fcvv\u0259d\u0259n d\u00fc\u015fd\u00fckd\u0259<\/p>\n<p>3. vergi \u00f6d\u0259yicisi iflasa u\u011framaq t\u0259hl\u00fck\u0259si il\u0259 rastla\u015fd\u0131qda<\/p>\n<p>4. vergi \u00f6d\u0259yicisin\u0259 t\u0259bii f\u0259lak\u0259t v\u0259 ya dig\u0259r qar\u015f\u0131s\u0131al\u0131nmaz q\u00fcvv\u0259 n\u0259tic\u0259sind\u0259 b\u00f6y\u00fck h\u0259cmd\u0259 ziyan d\u0259ydikd\u0259<\/p>\n<p>A) 2, 4 B) 1, 2 C) 3, 4 D) 1, 4<\/p>\n<p>938<\/p>\n<p>Vergi \u00f6d\u0259yicisinin vergi hesablamalar\u0131n\u0131n s\u0259hv oldu\u011funu s\u00fcbut etm\u0259k v\u0259zif\u0259si kimin \u00fcz\u0259rin\u0259 qoyulur?<\/p>\n<p>A) m\u0259hk\u0259m\u0259nin<\/p>\n<p>B) vergi \u00f6d\u0259yicisinin<\/p>\n<p>C) s\u0259rb\u0259st auditorun<\/p>\n<p>D) vergi orqan\u0131n\u0131n<\/p>\n<p>939<\/p>\n<p>Vergi orqan\u0131n\u0131n vergi \u00f6d\u0259yicisin\u0259 hesablad\u0131\u011f\u0131 vergi hesablamalar\u0131n\u0131n s\u0259hv oldu\u011funu s\u00fcbut etm\u0259k v\u0259zif\u0259si kimin \u00fcz\u0259rin\u0259 qoyulur?<\/p>\n<p>A) m\u0259hk\u0259m\u0259nin<\/p>\n<p>B) yuxar\u0131 vergi orqan\u0131n\u0131n<\/p>\n<p>C) s\u0259rb\u0259st auditorun<\/p>\n<p>D) vergi \u00f6d\u0259yicisinin<\/p>\n<p><span style=\"color: #ff0000;\"><strong>******************************************************************************************************************************************************<\/strong><\/span><\/p>\n<h3><span style=\"color: #ff00ff;\"><strong>CAVABLAR:<\/strong><\/span><\/h3>\n<p>1.d.<\/p>\n<p>2.b<\/p>\n<p>3.c.<\/p>\n<p>4.a.<\/p>\n<p>5.a.<\/p>\n<p>5-1 B<\/p>\n<p>6.b.<\/p>\n<p>7.c.<\/p>\n<p>8.b.<\/p>\n<p>9.c.<\/p>\n<p>10.a<\/p>\n<p>&nbsp;<\/p>\n<p>11.a.<\/p>\n<p>12.c.<\/p>\n<p>13.c.<\/p>\n<p>14.d.<\/p>\n<p>15.c.<\/p>\n<p>16.b<\/p>\n<p>17.B.<\/p>\n<p>18.a.<\/p>\n<p>19.b.<\/p>\n<p>20.a.<\/p>\n<p>&nbsp;<\/p>\n<p>21.b.<\/p>\n<p>22.a.<\/p>\n<p>23.b.<\/p>\n<p>24.c.<\/p>\n<p>25.a.<\/p>\n<p>26.b.<\/p>\n<p>27.d.<\/p>\n<p>28.c.<\/p>\n<p>29.a.<\/p>\n<p>30.c.<\/p>\n<p>&nbsp;<\/p>\n<p>31.b.<\/p>\n<p>32.b.<\/p>\n<p>33.a.<\/p>\n<p>34.b.<\/p>\n<p>35.a.<\/p>\n<p>36.a.<\/p>\n<p>37.a.<\/p>\n<p>38.c.<\/p>\n<p>39.b.<\/p>\n<p>40.c<\/p>\n<p>41a.<\/p>\n<p>42.c<\/p>\n<p>43.c<\/p>\n<p>44.a<\/p>\n<p>45.d<\/p>\n<p>46.d<\/p>\n<p>47.a<\/p>\n<p>48.b<\/p>\n<p>49.d<\/p>\n<p>50.b<\/p>\n<p>&nbsp;<\/p>\n<p>51.b.<\/p>\n<p>52.b.<\/p>\n<p>53.d.<\/p>\n<p>54.d.<\/p>\n<p>55.c.<\/p>\n<p>56.d.<\/p>\n<p>57.a.<\/p>\n<p>58.a.<\/p>\n<p>59.b.<\/p>\n<p>60.d.<\/p>\n<p>&nbsp;<\/p>\n<p>61.d.<\/p>\n<p>62.c.<\/p>\n<p>63.a.<\/p>\n<p>64.a.<\/p>\n<p>65.c.<\/p>\n<p>66.a.<\/p>\n<p>66-1.A<\/p>\n<p>67.a.<\/p>\n<p>68.d.<\/p>\n<p>69.c.<\/p>\n<p>70.b.<\/p>\n<p>&nbsp;<\/p>\n<p>71.b.<\/p>\n<p>72.c.<\/p>\n<p>73.d<\/p>\n<p>74.d.<\/p>\n<p>75.b.<\/p>\n<p>76.d.<\/p>\n<p>77.a.<\/p>\n<p>78.b.<\/p>\n<p>79.d.<\/p>\n<p>80.d.<\/p>\n<p>&nbsp;<\/p>\n<p>81.c.<\/p>\n<p>82.c<\/p>\n<p>83.d.<\/p>\n<p>84.a.<\/p>\n<p>85.d.<\/p>\n<p>86.a.<\/p>\n<p>86-1 D<\/p>\n<p>87.a.<\/p>\n<p>88.d<\/p>\n<p>89.a.<\/p>\n<p>90.b.<\/p>\n<p>&nbsp;<\/p>\n<p>91.a.<\/p>\n<p>92.c.<\/p>\n<p>93.b.<\/p>\n<p>94.d.<\/p>\n<p>95.d.<\/p>\n<p>96.a.<\/p>\n<p>97.b.<\/p>\n<p>98.b.<\/p>\n<p>99.a.<\/p>\n<p>100.a.<\/p>\n<p>&nbsp;<\/p>\n<p>101.d.<\/p>\n<p>102.b.<\/p>\n<p>103.a.<\/p>\n<p>104.d.<\/p>\n<p>105.b<\/p>\n<p>106.c.<\/p>\n<p>107.b.<\/p>\n<p>108.c.<\/p>\n<p>109.a.<\/p>\n<p>110.b.<\/p>\n<p>&nbsp;<\/p>\n<p>111.a.<\/p>\n<p>112.c.<\/p>\n<p>113.a.<\/p>\n<p>114.a.<\/p>\n<p>115.c.<\/p>\n<p>116.b<\/p>\n<p>117.d<\/p>\n<p>118.c<\/p>\n<p>119.a<\/p>\n<p>120.c<\/p>\n<p>&nbsp;<\/p>\n<p>121.d<\/p>\n<p>122.a<\/p>\n<p>123.c<\/p>\n<p>&nbsp;<\/p>\n<p>124.b<\/p>\n<p>125.a<\/p>\n<p>126.c<\/p>\n<p>127.b<\/p>\n<p>128.b<\/p>\n<p>129.c<\/p>\n<p>130.b<\/p>\n<p>&nbsp;<\/p>\n<p>131.c<\/p>\n<p>132.d<\/p>\n<p>133.a<\/p>\n<p>134.c<\/p>\n<p>135.b<\/p>\n<p>136.c<\/p>\n<p>137.d<\/p>\n<p>138.b<\/p>\n<p>139.c<\/p>\n<p>140.d<\/p>\n<p>&nbsp;<\/p>\n<p>141.a<\/p>\n<p>142.b<\/p>\n<p>143.c<\/p>\n<p>143-1.C<\/p>\n<p>143-2.C<\/p>\n<p>143-3. B<\/p>\n<p>143-4.C<\/p>\n<p>143-5.D<\/p>\n<p>143-6.D<\/p>\n<p>143-7. C<\/p>\n<p>143-8. A<\/p>\n<p>143-9. B<\/p>\n<p>144.d.<\/p>\n<p>145.d.<\/p>\n<p>146.d.<\/p>\n<p>147.a.<\/p>\n<p>148.b.<\/p>\n<p>149.C<\/p>\n<p>150.c<\/p>\n<p>&nbsp;<\/p>\n<p>151.c.<\/p>\n<p>152.b.<\/p>\n<p>153.c.<\/p>\n<p>154.d.<\/p>\n<p>155.a.<\/p>\n<p>156.c.<\/p>\n<p>157.c.<\/p>\n<p>158.d.<\/p>\n<p>159.b.<\/p>\n<p>160.c.<\/p>\n<p>&nbsp;<\/p>\n<p>161.d.<\/p>\n<p>162.a.<\/p>\n<p>163.b.<\/p>\n<p>164.c.<\/p>\n<p>165.a.<\/p>\n<p>166.b.<\/p>\n<p>167.b.<\/p>\n<p>168.d.<\/p>\n<p>169.a.<\/p>\n<p>170.a.<\/p>\n<p>&nbsp;<\/p>\n<p>171.d.<\/p>\n<p>172.d<\/p>\n<p>173.a<\/p>\n<p>174.b<\/p>\n<p>175.c<\/p>\n<p>176.d<\/p>\n<p>177.b<\/p>\n<p>&nbsp;<\/p>\n<h3><em><strong>II f\u0259sil<\/strong><\/em><\/h3>\n<p>&nbsp;<\/p>\n<p>178.b.<\/p>\n<p>179.d.<\/p>\n<p>180.a.<\/p>\n<p>&nbsp;<\/p>\n<p>181.c.<\/p>\n<p>182.c<\/p>\n<p>183.a.<\/p>\n<p>184.b<\/p>\n<p>185.d<\/p>\n<p>186.d.<\/p>\n<p>187.a.<\/p>\n<p>188.a.<\/p>\n<p>189.c<\/p>\n<p>190.d.<\/p>\n<p>&nbsp;<\/p>\n<p>191.c.<\/p>\n<p>191-1.D<\/p>\n<p>192.b.<\/p>\n<p>193.c<\/p>\n<p>194.b<\/p>\n<p>195.b<\/p>\n<p>196.d<\/p>\n<p>197.b<\/p>\n<p>198.d<\/p>\n<p>199.c<\/p>\n<p>200.b.<\/p>\n<p>&nbsp;<\/p>\n<p>201.a.<\/p>\n<p>201-2.D<\/p>\n<p>202.b.<\/p>\n<p>203.b<\/p>\n<p>204.b<\/p>\n<p>204-1.C<\/p>\n<p>205.a.<\/p>\n<p>206.c.<\/p>\n<p>207.c.<\/p>\n<p>208.c.<\/p>\n<p>209.a.<\/p>\n<p>209-1.C<\/p>\n<p>210.c.<\/p>\n<p>&nbsp;<\/p>\n<p>211.a.<\/p>\n<p>212.d.<\/p>\n<p>213.a.<\/p>\n<p>214.a.<\/p>\n<p>215.d<\/p>\n<p>216.b.<\/p>\n<p>217.b.<\/p>\n<p>218.b.<\/p>\n<p>219.a.<\/p>\n<p>220.b.<\/p>\n<p>&nbsp;<\/p>\n<p>221.c<\/p>\n<p>222.b.<\/p>\n<p>223.b.<\/p>\n<p>224.c.<\/p>\n<p>225.b.<\/p>\n<p>226.c.2<\/p>\n<p>227.d.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>III f\u0259sil<\/strong><\/h3>\n<p>228.a.<\/p>\n<p>229.d.<\/p>\n<p>230.b.<\/p>\n<p>&nbsp;<\/p>\n<p>231.b.<\/p>\n<p>232.d<\/p>\n<p>233.c<\/p>\n<p>234.c<\/p>\n<p>235.b<\/p>\n<p>236.c<\/p>\n<p>237.a<\/p>\n<p>238.a<\/p>\n<p>239.a<\/p>\n<p>239-1.D<\/p>\n<p>239-2.D<\/p>\n<p>240.a.<\/p>\n<p>&nbsp;<\/p>\n<p>241.a.<\/p>\n<p>242.a<\/p>\n<p>243.a<\/p>\n<p>244.b<\/p>\n<p>&nbsp;<\/p>\n<p>245.a.<\/p>\n<p>246.a<\/p>\n<ol start=\"247\">\n<li>b<\/li>\n<\/ol>\n<p>248.a<\/p>\n<p>249.c<\/p>\n<p>250.b.<\/p>\n<p>&nbsp;<\/p>\n<p>251.c<\/p>\n<p>252.c.<\/p>\n<p>252-1.C<\/p>\n<p>253.c<\/p>\n<p>254.a.<\/p>\n<p>255.d.<\/p>\n<p>256.d.<\/p>\n<p>257.d<\/p>\n<p>258.c<\/p>\n<p>259.b<\/p>\n<p>260.b.<\/p>\n<p>&nbsp;<\/p>\n<p>261.d.<\/p>\n<p>262.b.<\/p>\n<p>263.a.<\/p>\n<p>263-1.D<\/p>\n<p>264.a.<\/p>\n<p>265.c.<\/p>\n<p>266.d.<\/p>\n<p>267.a.<\/p>\n<p>268.a.<\/p>\n<p>269.b.<\/p>\n<p>270.c.<\/p>\n<p>&nbsp;<\/p>\n<p>271.b.<\/p>\n<p>272.d.<\/p>\n<p>273.d.<\/p>\n<p>274.c.<\/p>\n<p>275.c.<\/p>\n<p>276.c<\/p>\n<p>277.b<\/p>\n<p>277-1.B<\/p>\n<p>278.b.<\/p>\n<p>279.c.<\/p>\n<p>280.b.<\/p>\n<h3><strong>IV 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A) Az\u0259rbaycan Respublikas\u0131n\u0131n M\u00fclki M\u0259c\u0259ll\u0259si B) Az\u0259rbaycan Respublikas\u0131n\u0131n \u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259si C) Az\u0259rbaycan Respublikas\u0131n\u0131n Cinay\u0259t M\u0259c\u0259ll\u0259si D) Az\u0259rbaycan Respublikas\u0131n\u0131n Konstitusiyas\u0131 #2 Vergi qanunvericiliyinin pozulmas\u0131na g\u00f6r\u0259 maliyy\u0259 sanksiyalar\u0131n\u0131n t\u0259tbiqi Az\u0259rbaycan Respublikas\u0131n\u0131n hans\u0131 qanunvericilik akt\u0131 il\u0259 m\u00fc\u0259yy\u0259n edilir? 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