{"id":5253,"date":"2019-11-18T23:57:47","date_gmt":"2019-11-18T19:57:47","guid":{"rendered":"https:\/\/yusif.az\/main\/?p=5253"},"modified":"2019-11-18T23:57:47","modified_gmt":"2019-11-18T19:57:47","slug":"gomruk-m%c9%99c%c9%99ll%c9%99sinin-vergi-orqanlarina-is%c9%99-q%c9%99bul-uzr%c9%99-musabiq%c9%99nin-test-imtahani-m%c9%99rh%c9%99l%c9%99sin%c9%99-aid-mad%c9%99l%c9%99rin-testl%c9%99ri","status":"publish","type":"post","link":"https:\/\/yusif.az\/main\/?p=5253","title":{"rendered":"G\u00d6MR\u00dcK M\u018fC\u018fLL\u018fSININ VERGI ORQANLARINA I\u015e\u018f Q\u018fBUL \u00dcZR\u018f M\u00dcSABIQ\u018fNIN TEST IMTAHANI M\u018fRH\u018fL\u018fSIN\u018f AID MAD\u018fL\u018fRIN TESTL\u018fR\u0130"},"content":{"rendered":"
\n

G\u00f6mr\u00fck M\u0259c\u0259ll\u0259sinin vergi orqanlarina i\u015f\u0259 q\u0259bul \u00fczr\u0259 m\u00fcsabiq\u0259nin test imtahani m\u0259rh\u0259l\u0259sin\u0259 aid mad\u0259l\u0259rin Testl\u0259r<\/strong><\/p>\n

1. G\u00f6mruk i\u015fi n\u0259dir?<\/strong>
\nA) g\u00f6mr\u00fck s\u0259rh\u0259dind\u0259n ke\u00e7iril\u0259n mallar v\u0259 n\u0259qliyyat vasit\u0259l\u0259ri bar\u0259sind\u0259 g\u00f6mr\u00fck-tarif t\u0259nziml\u0259nm\u0259si t\u0259dbirl\u0259rind\u0259n v\u0259 m\u0259hdudiyy\u0259tl\u0259r\u0259 riay\u0259t olunmas\u0131n\u0131 t\u0259min ed\u0259n \u00fcsullar toplusundan, g\u00f6mr\u00fck siyas\u0259tinin h\u0259yata ke\u00e7irilm\u0259sinin dig\u0259r vasit\u0259l\u0259rind\u0259n ibar\u0259tdir.
\nB) g\u00f6mr\u00fck s\u0259rh\u0259dind\u0259n ke\u00e7iril\u0259n mallar v\u0259 n\u0259qliyyat vasit\u0259l\u0259ri bar\u0259sind\u0259 g\u00f6mr\u00fck-tarif t\u0259nziml\u0259nm\u0259si t\u0259dbirl\u0259rind\u0259n, xarici ticar\u0259tin i\u015ftirak\u00e7\u0131lar\u0131 t\u0259r\u0259find\u0259n g\u00f6mr\u00fck qanunvericiliyi il\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fdirilmi\u015f qada\u011falara v\u0259 m\u0259hdudiyy\u0259tl\u0259r\u0259 riay\u0259t olunmas\u0131n\u0131 t\u0259min ed\u0259n \u00fcsullar toplusundan, g\u00f6mr\u00fck siyas\u0259tinin h\u0259yata ke\u00e7irilm\u0259sinin dig\u0259r vasit\u0259l\u0259rind\u0259n ibar\u0259tdir.
\nC) g\u00f6mr\u00fck s\u0259rh\u0259dind\u0259n ke\u00e7iril\u0259n mallar v\u0259 n\u0259qliyyat vasit\u0259l\u0259ri bar\u0259sind\u0259 g\u00f6mr\u00fck-tarif t\u0259nziml\u0259nm\u0259si t\u0259dbirl\u0259rind\u0259n, xarici ticar\u0259tin i\u015ftirak\u00e7\u0131lar\u0131 t\u0259r\u0259find\u0259n g\u00f6mr\u00fck qanunvericiliyi il\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fdirilmi\u015f qada\u011falara v\u0259, g\u00f6mr\u00fck siyas\u0259tinin h\u0259yata ke\u00e7irilm\u0259sinin dig\u0259r vasit\u0259l\u0259rind\u0259n ibar\u0259tdir.
\nD) g\u00f6mr\u00fck s\u0259rh\u0259dind\u0259n ke\u00e7iril\u0259n mallar v\u0259 n\u0259qliyyat vasit\u0259l\u0259ri bar\u0259sind\u0259 g\u00f6mr\u00fck-tarif t\u0259nziml\u0259nm\u0259si t\u0259dbirl\u0259rind\u0259n, xarici ticar\u0259tin i\u015ftirak\u00e7\u0131lar\u0131 t\u0259r\u0259find\u0259n g\u00f6mr\u00fck qanunvericiliyi il\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fdirilmi\u015f qada\u011falara v\u0259 m\u0259hdudiyy\u0259tl\u0259r\u0259 riay\u0259t olunmas\u0131n\u0131 t\u0259min ed\u0259n \u00fcsullar toplusundan, vergi siyas\u0259tinin h\u0259yata ke\u00e7irilm\u0259sinin dig\u0259r vasit\u0259l\u0259rind\u0259n ibar\u0259tdir.
\n(GM madd\u0259 2.1.)<\/p>\n

2. G\u00f6mruk t\u0259nziml\u0259nm\u0259si dedikd\u0259 n\u0259 n\u0259z\u0259rd\u0259 tutulur?<\/strong>
\nA) g\u00f6mr\u00fck s\u0259rh\u0259dind\u0259n mallar\u0131 v\u0259 n\u0259qliyyat vasit\u0259l\u0259rini ke\u00e7irm\u0259k h\u00fcququndan istifad\u0259 ed\u0259n \u015f\u0259xsl\u0259rin riay\u0259t etm\u0259li oldu\u011fu norma v\u0259 qaydalar\u0131n m\u00fc\u0259yy\u0259n olunmas\u0131d\u0131r.
\nB) g\u00f6mr\u00fck s\u0259rh\u0259dind\u0259n mallar\u0131 ke\u00e7irm\u0259k h\u00fcququndan istifad\u0259 ed\u0259n \u015f\u0259xsl\u0259rin riay\u0259t etm\u0259li oldu\u011fu norma v\u0259 qaydalar\u0131n m\u00fc\u0259yy\u0259n olunmas\u0131d\u0131r.
\nC) g\u00f6mr\u00fck s\u0259rh\u0259dind\u0259n n\u0259qliyyat vasit\u0259l\u0259rini ke\u00e7irm\u0259k h\u00fcququndan istifad\u0259 ed\u0259n \u015f\u0259xsl\u0259rin riay\u0259t etm\u0259li oldu\u011fu norma v\u0259 qaydalar\u0131n m\u00fc\u0259yy\u0259n olunmas\u0131d\u0131r.
\nD) g\u00f6mr\u00fck s\u0259rh\u0259dind\u0259n mallar\u0131 v\u0259 n\u0259qliyyat vasit\u0259l\u0259rini ke\u00e7irm\u0259k h\u00fcququndan istifad\u0259 ed\u0259n h\u00fcquqi \u015f\u0259xsl\u0259rin riay\u0259t etm\u0259li oldu\u011fu norma v\u0259 qaydalar\u0131n m\u00fc\u0259yy\u0259n olunmas\u0131d\u0131r.
\n(GM madd\u0259 2.2.)<\/p>\n

3. G\u00f6mruk t\u0259nziml\u0259nm\u0259si nec\u0259 h\u0259yata ke\u00e7irilir?<\/strong>
\nA) g\u00f6mr\u00fck qanunvericiliyin\u0259 v\u0259 beyn\u0259lxalq m\u00fcqavil\u0259l\u0259r\u0259 uy\u011fun olaraq h\u0259yata ke\u00e7irilir
\nB) g\u00f6mr\u00fck qanunvericiliyin\u0259 v\u0259 xarici ticar\u0259tin d\u00f6vl\u0259t t\u0259nziml\u0259nm\u0259sin\u0259 dair qanunvericiliy\u0259 uy\u011fun olaraq h\u0259yata ke\u00e7irilir
\nC) g\u00f6mr\u00fck qanunvericiliyin\u0259, vergi qanunvericiliyin\u0259 v\u0259 xarici ticar\u0259tin d\u00f6vl\u0259t t\u0259nziml\u0259nm\u0259sin\u0259 dair qanunvericiliy\u0259, beyn\u0259lxalq m\u00fcqavil\u0259l\u0259r\u0259 uy\u011fun olaraq h\u0259yata ke\u00e7irilir
\nD) g\u00f6mr\u00fck qanunvericiliyin\u0259 v\u0259 xarici ticar\u0259tin d\u00f6vl\u0259t t\u0259nziml\u0259nm\u0259sin\u0259 dair qanunvericiliy\u0259, beyn\u0259lxalq m\u00fcqavil\u0259l\u0259r\u0259 uy\u011fun olaraq h\u0259yata ke\u00e7irilir
\n(GM madd\u0259 2.3.)<\/p>\n

4. G\u00f6mr\u00fck i\u015fi sah\u0259sind\u0259 d\u00f6vl\u0259t siyas\u0259tini v\u0259 t\u0259nziml\u0259nm\u0259sini hans\u0131 orqan h\u0259yata ke\u00e7irir?<\/strong>
\nA) Nazirl\u0259r Kabineti
\nB) Maliyy\u0259 Nazirliyi
\nC) G\u00f6mr\u00fck Komit\u0259si
\nD) Vergil\u0259r Nazirliyi
\n(GM madd\u0259 2.4.)<\/p>\n

5. G\u00f6mr\u00fck \u0259razisin\u0259 hans\u0131 \u0259razil\u0259r daxildir?<\/strong>
\nA) Az\u0259rbaycan Respublikas\u0131n\u0131n quru \u0259razisi, daxili sular\u0131, X\u0259z\u0259r d\u0259nizinin (g\u00f6l\u00fcn\u00fcn) Az\u0259rbaycan Respublikas\u0131na m\u0259nsub olan b\u00f6lm\u0259si (o c\u00fcml\u0259d\u0259n, orada yerl\u0259\u015f\u0259n adalar, s\u00fcni adalar, qur\u011fular v\u0259 tikilil\u0259r)
\nB) Az\u0259rbaycan Respublikas\u0131n\u0131n quru \u0259razisi, daxili sular\u0131, X\u0259z\u0259r d\u0259nizinin (g\u00f6l\u00fcn\u00fcn) Az\u0259rbaycan Respublikas\u0131na m\u0259nsub olan b\u00f6lm\u0259si (o c\u00fcml\u0259d\u0259n, orada yerl\u0259\u015f\u0259n s\u00fcni adalar, qur\u011fular v\u0259 tikilil\u0259r) v\u0259 onlar\u0131n \u00fcz\u0259rind\u0259ki hava m\u0259kan\u0131
\nC) Az\u0259rbaycan Respublikas\u0131n\u0131n quru \u0259razisi, daxili sular\u0131, X\u0259z\u0259r d\u0259nizinin (g\u00f6l\u00fcn\u00fcn) Az\u0259rbaycan Respublikas\u0131na m\u0259nsub olan b\u00f6lm\u0259si (o c\u00fcml\u0259d\u0259n, orada yerl\u0259\u015f\u0259n adalar) v\u0259 onlar\u0131n \u00fcz\u0259rind\u0259ki hava m\u0259kan\u0131
\nD) Az\u0259rbaycan Respublikas\u0131n\u0131n quru \u0259razisi, daxili sular\u0131, X\u0259z\u0259r d\u0259nizinin (g\u00f6l\u00fcn\u00fcn) Az\u0259rbaycan Respublikas\u0131na m\u0259nsub olan b\u00f6lm\u0259si (o c\u00fcml\u0259d\u0259n, orada yerl\u0259\u015f\u0259n adalar, s\u00fcni adalar, qur\u011fular v\u0259 tikilil\u0259r) v\u0259 onlar\u0131n \u00fcz\u0259rind\u0259ki hava m\u0259kan\u0131
\n(GM madd\u0259 3.2.)<\/p>\n

6. G\u00f6mr\u00fck \u0259razisind\u0259 s\u0259rb\u0259st zonalar yarad\u0131la bil\u0259rmi?<\/strong>
\nA) bilm\u0259z
\nB) bil\u0259r
\nC) G\u00f6mr\u00fck M\u0259c\u0259llsi m\u00fc\u0259yy\u0259n edilmi\u015f qaydada s\u0259rb\u0259st zonalar yarad\u0131la bil\u0259r
\nD ) Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin q\u0259rar\u0131 il\u0259 s\u0259rb\u0259st zonalar yarad\u0131la bil\u0259r
\n(GM madd\u0259 3.3.)<\/p>\n

7. G\u00f6mr\u00fck \u0259razisinin h\u00fcdudlar\u0131, h\u0259m\u00e7inin s\u0259rb\u0259st zonalar\u0131n perimetrl\u0259ri g\u00f6mr\u00fck s\u0259rh\u0259didirmi?<\/strong>
\nA) G\u00f6mr\u00fck \u0259razisinin h\u00fcdudlar\u0131, h\u0259m\u00e7inin s\u0259rb\u0259st zonalar\u0131n perimetrl\u0259ri g\u00f6mr\u00fck s\u0259rh\u0259didir
\nB) Yaln\u0131z g\u00f6mr\u00fck \u0259razisinin h\u00fcdudlar\u0131 g\u00f6mr\u00fck s\u0259rh\u0259didir
\nC) G\u00f6mr\u00fck \u0259razisinin h\u00fcdudlar\u0131 v\u0259 s\u0259rb\u0259st zonalar\u0131n perimetrl\u0259ri g\u00f6mr\u00fck s\u0259rh\u0259didir
\nD ) S\u0259rb\u0259st zonalar\u0131n perimetrl\u0259ri g\u00f6mr\u00fck s\u0259rh\u0259didir
\n(GM madd\u0259 3.4.)<\/p>\n

8. A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 do\u011fru olmayanlara aid deyil?<\/strong>
\nA) s\u0259rb\u0259st zonalar\u0131n perimetrl\u0259ri istisna olmaqla, g\u00f6mr\u00fck s\u0259rh\u0259di Az\u0259rbaycan Respublika-s\u0131n\u0131n d\u00f6vl\u0259t s\u0259rh\u0259di il\u0259 \u00fcst-\u00fcst\u0259 d\u00fc\u015f\u00fcr
\nB) s\u0259rb\u0259st zonalar\u0131n perimetrl\u0259ri d\u0259 daxil olmaqla, g\u00f6mr\u00fck s\u0259rh\u0259di Az\u0259rbaycan Respublika-s\u0131n\u0131n d\u00f6vl\u0259t s\u0259rh\u0259di il\u0259 \u00fcst-\u00fcst\u0259 d\u00fc\u015f\u00fcr
\nC) m\u00fc\u0259yy\u0259n hallarda s\u0259rb\u0259st zonalar\u0131n perimetrl\u0259ri istisna olmaqla, g\u00f6mr\u00fck s\u0259rh\u0259di Az\u0259rbaycan Respublikas\u0131n\u0131n d\u00f6vl\u0259t s\u0259rh\u0259di il\u0259 \u00fcst-\u00fcst\u0259 d\u00fc\u015f\u00fcr
\nD) m\u00fc\u0259yy\u0259n hallarda s\u0259rb\u0259st zonalar\u0131n perimetrl\u0259ri d\u0259 daxil olmaqla, g\u00f6mr\u00fck s\u0259rh\u0259di Az\u0259rbaycan Respublikas\u0131n\u0131n d\u00f6vl\u0259t s\u0259rh\u0259di il\u0259 \u00fcst-\u00fcst\u0259 d\u00fc\u015f\u00fcr
\n(GM madd\u0259 3.5.)<\/p>\n

9. H\u00fcquqi Aktlar\u0131n D\u00f6vl\u0259t Reyestrinin elektron variant\u0131nda d\u0259rc edildiyi g\u00fcnd\u0259n ne\u00e7\u0259 g\u00fcn sonra q\u00fcvv\u0259y\u0259 minir?<\/strong>
\nA) 30 (otuz) i\u015f g\u00fcn\u00fc
\nB) 10 (on) g\u00fcn
\nC) 30 (otuz) g\u00fcn
\nD )15 (on be\u015f) g\u00fcn
\n(GM madd\u0259 5.2.)<\/p>\n

10. G\u00f6mr\u00fck orqanlar\u0131n\u0131n vahid sistemind\u0259 idar\u0259etm\u0259 strukturu hans\u0131 elementl\u0259rd\u0259n ibar\u0259tdir:<\/strong>
\nA) AR DGK, g\u00f6mr\u00fck postlar\u0131.
\nB)) AR DGK, g\u00f6mr\u00fckxanalar, g\u00f6mr\u00fck postlar\u0131.
\nC) AR DGK, g\u00f6mr\u00fckxanalar.
\nD) g\u00f6mr\u00fckxanalar, g\u00f6mr\u00fck postlar\u0131.<\/p>\n

11. G\u00f6mr\u00fck orqanlar\u0131n\u0131n vahid sistemin\u0259 hans\u0131 element daxil deyil?<\/strong>
\nA) \u0259razi g\u00f6mr\u00fck idar\u0259l\u0259ri
\nB)) g\u00f6mr\u00fck postlar\u0131
\nC) g\u00f6mr\u00fckxanalar
\nD) ixtisasla\u015fd\u0131r\u0131lm\u0131\u015f g\u00f6mr\u00fck idar\u0259l\u0259ri
\n(GM madd\u0259 7.1.)<\/p>\n

12. Gomr\u00fck komit\u0259sinin \u018fsasnam\u0259sini v\u0259 onun strukturunu hans\u0131 orqan t\u0259sdiq edir?<\/strong>
\nA) Az\u0259rbaycan Respublikas\u0131n\u0131n Nazirl\u0259r Kabineti
\nB) Az\u0259rbaycan Respublikas\u0131n\u0131n Prezidenti
\nC) Az\u0259rbaycan Respublikas\u0131n\u0131n G\u00f6mr\u00fck Komit\u0259si
\nD ) Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisi
\n(GM madd\u0259 7.2.)<\/p>\n

13. G\u00f6mr\u00fck komit\u0259sinin strukturuna daxil olan GOyarad\u0131lmas\u0131, yenid\u0259n t\u0259\u015fkili v\u0259 l\u0259\u011fvi hans\u0131 organ t\u0259r\u0259find\u0259n h\u0259yata ke\u00e7irilir?<\/strong>
\nA) Az\u0259rbaycan Respublikas\u0131n\u0131n Nazirl\u0259r Kabineti
\nB) Az\u0259rbaycan Respublikas\u0131n\u0131n Prezidenti
\nC) Az\u0259rbaycan Respublikas\u0131n\u0131n D\u00f6vl\u0259t G\u00f6mr\u00fck Komit\u0259si
\nD ) Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisi
\n(GM madd\u0259 7.4.)<\/p>\n

.
\n14. \u201cBir p\u0259nc\u0259r\u0259\u201d prinsipi n\u0259dir?<\/strong>
\nA) beyn\u0259lxalq ticar\u0259t-t\u0259chizat z\u0259ncirinin f\u0259aliyy\u0259tinin t\u0259hl\u00fck\u0259sizliyinin\u201cbir p\u0259nc\u0259r\u0259\u201d prinsipi \u0259sas\u0131nda m\u00fcmk\u00fcn q\u0259d\u0259r q\u0131sa vaxtda t\u0259min edilm\u0259si
\nB) xarici ticar\u0259tin asanla\u015fd\u0131r\u0131lmas\u0131na \u015f\u0259raitin yarad\u0131lmas\u0131 m\u0259qs\u0259di il\u0259 g\u00f6mr\u00fck s\u0259rh\u0259dind\u0259n ke\u00e7iril\u0259n mallara v\u0259 n\u0259qliyyat vasit\u0259l\u0259rin\u0259 g\u00f6mr\u00fck n\u0259zar\u0259tini \u201cbir p\u0259nc\u0259r\u0259\u201d prinsipi \u0259sas\u0131nda m\u00fcmk\u00fcn q\u0259d\u0259r q\u0131sa vaxtda h\u0259yata ke\u00e7irilm\u0259si
\nC) g\u00f6mr\u00fck s\u0259rh\u0259dind\u0259n ke\u00e7iril\u0259n mallara v\u0259 n\u0259qliyyat vasit\u0259l\u0259rin\u0259 g\u00f6mr\u00fck n\u0259zar\u0259tini \u201cbir p\u0259nc\u0259r\u0259\u201d prinsipi \u0259sas\u0131nda m\u00fcmk\u00fcn q\u0259d\u0259r q\u0131sa vaxtda h\u0259yata ke\u00e7irilm\u0259si
\nD) beyn\u0259lxalq ticar\u0259tin asanla\u015fd\u0131r\u0131lmas\u0131 m\u0259qs\u0259di il\u0259 g\u00f6mr\u00fck orqanlar\u0131 d\u00f6vl\u0259t s\u0259rh\u0259dinin burax\u0131l\u0131\u015f m\u0259nt\u0259q\u0259sind\u0259 mallara baytarl\u0131q, fitosanitar v\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi dig\u0259r n\u0259zar\u0259t n\u00f6vl\u0259rini \u201cbir p\u0259nc\u0259r\u0259\u201d prinsipi \u0259sas\u0131nda m\u00fcmk\u00fcn q\u0259d\u0259r q\u0131sa vaxtda h\u0259yata ke\u00e7irilm\u0259si
\n(GM madd\u0259 13.1.)<\/p>\n

15. G\u00f6mr\u00fck orqanlar\u0131 v\u0259 dig\u0259r d\u00f6vl\u0259t orqanlar\u0131 g\u00f6mr\u00fck s\u0259rh\u0259dind\u0259n ke\u00e7iril\u0259n mallar\u0131n v\u0259 n\u0259qliyyat vasit\u0259l\u0259rinin g\u00f6mr\u00fck \u0259razisin\u0259 daxil olmas\u0131, \u00e7\u0131xmas\u0131 v\u0259 tranziti il\u0259 ba\u011fl\u0131 \u0259ld\u0259 edil\u0259n m\u0259lumatlar\u0131 hans\u0131 d\u00f6vl\u0259t orqanlar\u0131 il\u0259 m\u00fcbadil\u0259sini h\u0259yata ke\u00e7irirl\u0259r?<\/strong>
\nA) m\u0259lumatlar\u0131 \u00f6z aralar\u0131nda v\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi qaydada ba\u015fqa \u00f6lk\u0259l\u0259rin g\u00f6mr\u00fck v\u0259 dig\u0259r s\u0259lahiyy\u0259tli d\u00f6vl\u0259t orqanlar\u0131 il\u0259 m\u00fcbadil\u0259sini h\u0259yata ke\u00e7irirl\u0259r
\nB) m\u0259lumatlar\u0131 \u00f6z aralar\u0131nda m\u00fcbadil\u0259sini h\u0259yata ke\u00e7irirl\u0259r
\nC m\u0259lumatlar\u0131 yaln\u0131z m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi qaydada ba\u015fqa \u00f6lk\u0259l\u0259rin g\u00f6mr\u00fck v\u0259 dig\u0259r s\u0259lahiyy\u0259tli d\u00f6vl\u0259t orqanlar\u0131 il\u0259 m\u00fcbadil\u0259sini h\u0259yata ke\u00e7irirl\u0259r
\nD) m\u0259lumatlar\u0131 \u00f6z aralar\u0131nda v\u0259 vergi orqanlar\u0131 il\u0259 m\u00fcbadil\u0259sini h\u0259yata ke\u00e7irirl\u0259r
\n(GM madd\u0259 13.2.)<\/p>\n

16. G\u00f6mr\u00fck s\u0259rh\u0259d burax\u0131l\u0131\u015f m\u0259nt\u0259q\u0259l\u0259rind\u0259n ke\u00e7iril\u0259n mallar\u0131n v\u0259 n\u0259qliyyat vasit\u0259l\u0259rinin g\u00f6mr\u00fck r\u0259smil\u0259\u015fdirilm\u0259sinin sad\u0259l\u0259\u015fdirilm\u0259si m\u0259qs\u0259di il\u0259 mallar\u0131n v\u0259 n\u0259qliyyat vasit\u0259l\u0259rinin g\u00f6mr\u00fck \u0259razisind\u0259n burax\u0131lmas\u0131n\u0131n hans\u0131 burax\u0131l\u0131\u015f sisteml\u0259ri t\u0259tbiq olunur?<\/strong>
\nA) ya\u015f\u0131l d\u0259hliz
\nB) q\u0131rm\u0131z\u0131 d\u0259hliz
\nC) ya\u015f\u0131l, sar\u0131 v\u0259 q\u0131rm\u0131z\u0131 d\u0259hliz
\nD ) ya\u015f\u0131l, mavi, sar\u0131 v\u0259 q\u0131rm\u0131z\u0131 d\u0259hliz
\n(GM madd\u0259 13-1.1.)<\/p>\n

17. Mallar\u0131n v\u0259 n\u0259qliyyat vasit\u0259l\u0259rinin g\u00f6mr\u00fck s\u0259rh\u0259dind\u0259n ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn \u201cYa\u015f\u0131l d\u0259hliz\u201d v\u0259 dig\u0259r burax\u0131l\u0131\u015f sisteml\u0259rind\u0259n istifad\u0259 qaydalar\u0131 hans\u0131 orqan t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilir?<\/strong>
\nA) Nazirl\u0259r Kabineti C) G\u00f6mr\u00fck Komit\u0259si
\nB) Maliyy\u0259 Nazirliyi D )Vergil\u0259r Nazirliyi
\n(GM madd\u0259 13-1.2.)<\/p>\n

18. Hans\u0131 hallarda g\u00f6mr\u00fck orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri t\u0259r\u0259find\u0259n fiziki \u015f\u0259xsin \u00fcz\u0259rind\u0259 \u015f\u0259xsi yoxlama apar\u0131l\u0131r?<\/strong>
\nA) he\u00e7 bir halda
\nB) ist\u0259nil\u0259n halda
\nC) ax\u0131r\u0131nc\u0131 yoxlamadan sonra fiziki \u015f\u0259xsin apar\u0131lmas\u0131 v\u0259 ya g\u0259tirilm\u0259si qanunvericilikl\u0259 qada\u011fan edilmi\u015f, yaxud m\u0259hdudla\u015fd\u0131r\u0131lm\u0131\u015f, habel\u0259 bar\u0259sind\u0259 g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259ri \u00f6d\u0259nilm\u0259mi\u015f mallar\u0131, G\u00f6mr\u00fck M\u0259c\u0259ll\u0259sinin v\u0259 g\u00f6mr\u00fck i\u015fi \u00fczr\u0259 dig\u0259r qanunvericilik aktlar\u0131n\u0131n m\u00fcdd\u0259alar\u0131n\u0131n pozulmas\u0131 fakt\u0131n\u0131 t\u0259sdiq ed\u0259n \u0259\u015fyalar\u0131 \u00fcz\u0259rind\u0259 gizl\u0259tm\u0259si v\u0259 da\u015f\u0131mas\u0131 bar\u0259d\u0259 \u0259sasl\u0131 \u015f\u00fcbh\u0259 yarand\u0131qda, g\u00f6mr\u00fck orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri \u015f\u0259xsi yoxlama apar\u0131rlar
\nD) ilkin yoxlamadan sonra fiziki \u015f\u0259xsin apar\u0131lmas\u0131 v\u0259 ya g\u0259tirilm\u0259si qanunvericilikl\u0259 qada\u011fan edilmi\u015f, yaxud m\u0259hdudla\u015fd\u0131r\u0131lm\u0131\u015f, habel\u0259 bar\u0259sind\u0259 g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259ri \u00f6d\u0259nilm\u0259mi\u015f mallar\u0131, G\u00f6mr\u00fck M\u0259c\u0259ll\u0259sinin v\u0259 g\u00f6mr\u00fck i\u015fi \u00fczr\u0259 dig\u0259r qanunvericilik aktlar\u0131n\u0131n m\u00fcdd\u0259alar\u0131n\u0131n pozulmas\u0131 fakt\u0131n\u0131 t\u0259sdiq ed\u0259n \u0259\u015fyalar\u0131 \u00fcz\u0259rind\u0259 gizl\u0259tm\u0259si v\u0259 da\u015f\u0131mas\u0131 bar\u0259d\u0259 \u0259sasl\u0131 \u015f\u00fcbh\u0259 yarand\u0131qda, g\u00f6mr\u00fck orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri \u015f\u0259xsi yoxlama apar\u0131rlar
\n(GM madd\u0259 64.1.)<\/p>\n

19. A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 do\u011frudur?<\/strong>
\n1. G\u00f6mr\u00fck orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri t\u0259r\u0259find\u0259n h\u0259yata ke\u00e7iril\u0259n \u015f\u0259xsi yoxlama sanitar-gigiyenik t\u0259l\u0259bl\u0259r\u0259 cavab ver\u0259n t\u0259crid olunmu\u015f yerd\u0259 apar\u0131l\u0131r
\n2. \u015e\u0259xsi yoxlama zaman\u0131 video\u00e7\u0259kili\u015fd\u0259n istifad\u0259 edilm\u0259dikd\u0259 az\u0131 1 (bir) hal \u015fahidinin i\u015ftirak\u0131 m\u0259cburidir
\n3. \u015e\u0259xsi yoxlama zaman\u0131 video\u00e7\u0259kili\u015fd\u0259n istifad\u0259 edilm\u0259dikd\u0259 az\u0131 2 (iki) hal \u015fahidinin i\u015ftirak\u0131 m\u0259cburidir
\n4. \u015e\u0259xsi yoxlama zaman\u0131 ist\u0259nil\u0259n halda video\u00e7\u0259kili\u015fd\u0259n istifad\u0259y\u0259 olunur
\n5. \u015e\u0259xsi yoxlama zaman\u0131 \u015f\u0259xsin soyundurulmas\u0131 z\u0259rur\u0259ti yarand\u0131\u011f\u0131 halda video\u00e7\u0259kili\u015fd\u0259n istifad\u0259y\u0259 yol verilmir
\nA) 1,3,5\u00a0 B) 1,2,4\u00a0 C) 3,4,5\u00a0 D)1,2,3
\n(GM madd\u0259 64.2.)<\/p>\n

20. Fiziki \u015f\u0259xsin b\u0259d\u0259nind\u0259 narkotik vasit\u0259l\u0259ri v\u0259 psixotrop madd\u0259l\u0259ri gizl\u0259tm\u0259sini m\u00fc\u0259yy\u0259n etm\u0259k m\u0259qs\u0259dil\u0259 \u00fcz\u0259rind\u0259 \u015f\u0259xsi yoxlama apar\u0131lan fiziki \u015f\u0259xsin b\u0259d\u0259n \u00fczvl\u0259ri kim t\u0259r\u0259find\u0259n yoxlan\u0131lmal\u0131d\u0131r?<\/strong>
\nA) polis i\u015f\u00e7isi
\nB) g\u00f6mr\u00fck orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri v\u0259 hal \u015fahidl\u0259ri
\nC) tibb i\u015f\u00e7isi
\nD ) g\u00f6mr\u00fck orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri
\n(GM madd\u0259 64.4.)<\/p>\n

21. \u015e\u0259xsi yoxlama zaman\u0131 fiziki \u015f\u0259xs \u00fcz\u0259rind\u0259 gizl\u0259tdiyi mallar\u0131 (\u0259\u015fyalar\u0131) k\u00f6n\u00fcll\u00fc sur\u0259td\u0259 t\u0259qdim etm\u0259dikd\u0259, g\u00f6mr\u00fck orqanlar\u0131\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri fiziki q\u00fcvv\u0259 t\u0259tbiq ed\u0259 bil\u0259rl\u0259rmi?<\/strong>
\nA) m\u00fc\u0259yy\u0259n hallarda fiziki q\u00fcvv\u0259 t\u0259tbiq ed\u0259 bil\u0259rl\u0259r
\nB) m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 \u0259sas\u0131nda ed\u0259 bil\u0259rl\u0259r
\nC) G\u00f6mruk M\u0259c\u0259ll\u0259sinin 77-ci v\u0259 78-ci madd\u0259l\u0259rind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada fiziki q\u00fcvv\u0259 t\u0259tbiq etm\u0259k h\u00fcququna malikdirl\u0259r
\nD ) he\u00e7 bir halda fiziki q\u00fcvv\u0259 t\u0259tbiq ed\u0259 bilm\u0259zl\u0259r
\n(GM madd\u0259 64.6.)<\/p>\n

22. \u015e\u0259xsi yoxlama zaman\u0131 hans\u0131 s\u0259n\u0259d t\u0259rtib olunur?<\/strong>
\nA) akt\u00a0 B) protocol\u00a0 C) akt v\u0259 protokol\u00a0 D ) he\u00e7 bir s\u0259n\u0259d t\u0259rtib olunmur
\n(GM madd\u0259 64.8.)<\/p>\n

23. Protokol kiml\u0259r t\u0259r\u0259find\u0259n imzalan\u0131r?<\/strong>
\nA) g\u00f6mr\u00fck orqan\u0131n\u0131n yoxlama aparan v\u0259zif\u0259li \u015f\u0259xsi v\u0259 hal \u015fahidl\u0259ri
\nB) yoxlan\u0131lan fiziki \u015f\u0259xs v\u0259 hal \u015fahidl\u0259ri
\nC) g\u00f6mr\u00fck orqan\u0131n\u0131n yoxlama aparan v\u0259zif\u0259li \u015f\u0259xsi v\u0259 yoxlan\u0131lan fiziki \u015f\u0259xs
\nD ) g\u00f6mr\u00fck orqan\u0131n\u0131n yoxlama aparan v\u0259zif\u0259li \u015f\u0259xsi, yoxlan\u0131lan fiziki \u015f\u0259xs, hal \u015fahidl\u0259ri v\u0259 fiziki \u015f\u0259xsin b\u0259d\u0259n \u00fczvl\u0259ri yoxlan\u0131ld\u0131qda tibb i\u015f\u00e7isi t\u0259r\u0259find\u0259n imzalan\u0131r
\n(GM madd\u0259 64.9.)<\/p>\n

24. G\u00f6mr\u00fck orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri G\u00f6mr\u00fck M\u0259c\u0259ll\u0259sin\u0259 v\u0259 g\u00f6mr\u00fck i\u015fi \u00fczr\u0259 dig\u0259r qanunvericilik aktlar\u0131na uy\u011fun olaraq \u015f\u0259xs t\u0259r\u0259find\u0259n t\u0259qdim edilm\u0259si t\u0259l\u0259b olunan s\u0259n\u0259d v\u0259 m\u0259lumatlar\u0131 ne\u00e7\u0259 g\u00fcn\u0259d\u0259k m\u00fcdd\u0259t\u0259 g\u00f6t\u00fcr\u00fcb saxlamaq h\u00fcququna malikdirl\u0259r?<\/strong>
\nA) 1(bir) g\u00fcn\u0259d\u0259k
\nB) 3(\u00fc\u00e7) g\u00fcn\u0259d\u0259k
\nC) 3(\u00fc\u00e7)i\u015f g\u00fcn\u00fcn\u0259d\u0259k
\nD ) 5(be\u015f) g\u00fcn\u0259d\u0259k
\n(GM madd\u0259 73.1.)<\/p>\n

25. A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 do\u011frudur?<\/strong>
\nA) G\u00f6mr\u00fck orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri G\u00f6mr\u00fck M\u0259c\u0259ll\u0259sinin t\u0259l\u0259bl\u0259rin\u0259 \u0259sas\u0259n s\u0259n\u0259d v\u0259 m\u0259lumatlar\u0131 g\u00f6t\u00fcr\u00fcb saxlad\u0131\u011f\u0131 halda, h\u0259min s\u0259n\u0259d v\u0259 ya m\u0259lumatlara h\u00fcququ olan \u015f\u0259xsin m\u00fcraci\u0259ti \u0259sas\u0131nda h\u0259min \u015f\u0259xs\u0259 onlar\u0131n m\u00fc\u0259yy\u0259n edilmi\u015f qaydada t\u0259sdiq edilmi\u015f sur\u0259tini verirl\u0259r
\nB) G\u00f6mr\u00fck orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri G\u00f6mr\u00fck M\u0259c\u0259ll\u0259sinin t\u0259l\u0259bl\u0259rin\u0259 \u0259sas\u0259n s\u0259n\u0259d v\u0259 m\u0259lumatlar\u0131 g\u00f6t\u00fcr\u00fcb saxlad\u0131\u011f\u0131 halda, h\u0259min s\u0259n\u0259d v\u0259 ya m\u0259lumatlara h\u00fcququ olan \u015f\u0259xsin m\u00fcraci\u0259ti \u0259sas\u0131nda h\u0259min \u015f\u0259xs\u0259 onlar\u0131n m\u00fc\u0259yy\u0259n edilmi\u015f qaydada \u0259slini verirl\u0259r
\nC) G\u00f6mr\u00fck orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri G\u00f6mr\u00fck M\u0259c\u0259ll\u0259sinin t\u0259l\u0259bl\u0259rin\u0259 \u0259sas\u0259n s\u0259n\u0259d v\u0259 m\u0259lumatlar\u0131 g\u00f6t\u00fcr\u00fcb saxlad\u0131\u011f\u0131 halda, h\u0259min s\u0259n\u0259d v\u0259 ya m\u0259lumatlara h\u00fcququ olan \u015f\u0259xsin m\u00fcraci\u0259ti \u0259sas\u0131nda h\u0259min \u015f\u0259xs\u0259 aray\u0131\u015f verirl\u0259r
\nD ) G\u00f6mr\u00fck orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri G\u00f6mr\u00fck M\u0259c\u0259ll\u0259sinin t\u0259l\u0259bl\u0259rin\u0259 \u0259sas\u0259n s\u0259n\u0259d v\u0259 m\u0259lumatlar\u0131 g\u00f6t\u00fcr\u00fcb saxlad\u0131\u011f\u0131 halda, h\u0259min s\u0259n\u0259d v\u0259 ya m\u0259lumatlara h\u00fcququ olan \u015f\u0259xsin m\u00fcraci\u0259ti \u0259sas\u0131nda h\u0259min \u015f\u0259xs\u0259 onlar\u0131n m\u00fc\u0259yy\u0259n edilmi\u015f qaydada sur\u0259tini verirl\u0259r
\n(GM madd\u0259 73.2.)<\/p>\n

26. A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 do\u011frudur?<\/strong>
\nA) G\u00f6mr\u00fck auditi apar\u0131ld\u0131\u011f\u0131 zaman yoxlan\u0131lan s\u0259n\u0259dl\u0259r G\u00f6mr\u00fck M\u0259c\u0259ll\u0259sinin v\u0259 g\u00f6mr\u00fck i\u015fi \u00fczr\u0259 dig\u0259r qanunvericilik aktlar\u0131n\u0131n t\u0259l\u0259bl\u0259rinin pozulmas\u0131 fakt\u0131n\u0131 ehtimal etm\u0259y\u0259 \u0259sas verdikd\u0259, g\u00f6mr\u00fck orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri h\u0259min s\u0259n\u0259dl\u0259rin sur\u0259tl\u0259rinin \u00e7\u0131xar\u0131lmas\u0131 m\u0259qs\u0259di il\u0259 2 (iki) g\u00fcn\u0259d\u0259k m\u00fcdd\u0259tin\u0259 g\u00f6t\u00fcrm\u0259k h\u00fcququna malikdirl\u0259r
\nB) G\u00f6mr\u00fck auditi apar\u0131ld\u0131\u011f\u0131 zaman yoxlan\u0131lan s\u0259n\u0259dl\u0259r G\u00f6mr\u00fck M\u0259c\u0259ll\u0259sinin v\u0259 g\u00f6mr\u00fck i\u015fi \u00fczr\u0259 dig\u0259r qanunvericilik aktlar\u0131n\u0131n t\u0259l\u0259bl\u0259rinin pozulmas\u0131 fakt\u0131n\u0131 ehtimal etm\u0259y\u0259 \u0259sas verdikd\u0259, g\u00f6mr\u00fck orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri h\u0259min s\u0259n\u0259dl\u0259rin sur\u0259tl\u0259rinin \u00e7\u0131xar\u0131lmas\u0131 m\u0259qs\u0259di il\u0259 3 (\u00fc\u00e7) g\u00fcn\u0259d\u0259k m\u00fcdd\u0259tin\u0259 g\u00f6t\u00fcrm\u0259k h\u00fcququna malikdirl\u0259r
\nC) G\u00f6mr\u00fck auditi apar\u0131ld\u0131\u011f\u0131 zaman yoxlan\u0131lan s\u0259n\u0259dl\u0259r G\u00f6mr\u00fck M\u0259c\u0259ll\u0259sinin v\u0259 g\u00f6mr\u00fck i\u015fi \u00fczr\u0259 dig\u0259r qanunvericilik aktlar\u0131n\u0131n t\u0259l\u0259bl\u0259rinin pozulmas\u0131 fakt\u0131n\u0131 ehtimal etm\u0259y\u0259 \u0259sas verdikd\u0259, g\u00f6mr\u00fck orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri h\u0259min s\u0259n\u0259dl\u0259rin sur\u0259tl\u0259rinin \u00e7\u0131xar\u0131lmas\u0131 m\u0259qs\u0259di il\u0259 1 (bir) g\u00fcn\u0259d\u0259k m\u00fcdd\u0259tin\u0259 g\u00f6t\u00fcrm\u0259k h\u00fcququna malikdirl\u0259r
\nD) G\u00f6mr\u00fck auditi apar\u0131ld\u0131\u011f\u0131 zaman yoxlan\u0131lan s\u0259n\u0259dl\u0259r G\u00f6mr\u00fck M\u0259c\u0259ll\u0259sinin v\u0259 g\u00f6mr\u00fck i\u015fi \u00fczr\u0259 dig\u0259r qanunvericilik aktlar\u0131n\u0131n t\u0259l\u0259bl\u0259rinin pozulmas\u0131 fakt\u0131n\u0131 ehtimal etm\u0259y\u0259 \u0259sas verdikd\u0259, g\u00f6mr\u00fck orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri h\u0259min s\u0259n\u0259dl\u0259rin sur\u0259tl\u0259rinin \u00e7\u0131xar\u0131lmas\u0131 m\u0259qs\u0259di il\u0259 g\u00f6t\u00fcrm\u0259k h\u00fcququna malik deyill\u0259r
\n(GM madd\u0259 75.1.)<\/p>\n

27. B\u0259yanetm\u0259 hans\u0131 \u00fcsullarla h\u0259yata ke\u00e7iril\u0259 bil\u0259r?<\/strong>
\nA) ka\u011f\u0131z \u00fcz\u0259rind\u0259 yaz\u0131l\u0131 formalarda
\nB) \u015fifahi v\u0259 ka\u011f\u0131z \u00fcz\u0259rind\u0259 yaz\u0131l\u0131 formalarda
\nC) \u015fifahi, ka\u011f\u0131z \u00fcz\u0259rind\u0259 yaz\u0131l\u0131 formalarda v\u0259 ya m\u00fcvafiq mallar\u0131n g\u00f6mr\u00fck proseduru alt\u0131nda yerl\u0259\u015fdirilm\u0259sin\u0259 \u015f\u0259rait yaradan dig\u0259r \u00fcsullarla
\nD) m\u00fcvafiq mallar\u0131n g\u00f6mr\u00fck proseduru alt\u0131nda yerl\u0259\u015fdirilm\u0259sin\u0259 \u015f\u0259rait yaradan \u00fcsullarla
\n(GM madd\u0259 149.2.)<\/p>\n

28. G\u00f6mr\u00fck \u0259razisin\u0259 g\u0259tiril\u0259n mallara dair g\u00f6mr\u00fck b\u0259yannam\u0259si hans\u0131 m\u00fcdd\u0259t\u0259 verilm\u0259lidir?<\/strong>
\nA) mallar g\u00f6mr\u00fck \u0259razisin\u0259 g\u0259tiril\u0259n yerd\u0259ki g\u00f6mr\u00fck orqan\u0131na, daxili tranzit x\u00fcsusi g\u00f6mr\u00fck proseduru h\u0259yata ke\u00e7irildikd\u0259 is\u0259 t\u0259yinat g\u00f6mr\u00fck orqan\u0131na t\u0259qdim edildiyi tarixd\u0259n 10 (on ) g\u00fcn\u0259d\u0259k verilm\u0259lidir
\nB) mallar g\u00f6mr\u00fck \u0259razisin\u0259 g\u0259tiril\u0259n yerd\u0259ki g\u00f6mr\u00fck orqan\u0131na, daxili tranzit x\u00fcsusi g\u00f6mr\u00fck proseduru h\u0259yata ke\u00e7irildikd\u0259 is\u0259 t\u0259yinat g\u00f6mr\u00fck orqan\u0131na t\u0259qdim edildiyi tarixd\u0259n 15 (on be\u015f) g\u00fcn\u0259d\u0259k verilm\u0259lidir
\nC) mallar g\u00f6mr\u00fck \u0259razisin\u0259 g\u0259tiril\u0259n yerd\u0259ki g\u00f6mr\u00fck orqan\u0131na, daxili tranzit x\u00fcsusi g\u00f6mr\u00fck proseduru h\u0259yata ke\u00e7irildikd\u0259 is\u0259 t\u0259yinat g\u00f6mr\u00fck orqan\u0131na t\u0259qdim edildiyi tarixd\u0259n 10 (on ) g\u00fcnd\u0259n gec olmayaraq verilm\u0259lidir
\nD) mallar g\u00f6mr\u00fck \u0259razisin\u0259 g\u0259tiril\u0259n yerd\u0259ki g\u00f6mr\u00fck orqan\u0131na, daxili tranzit x\u00fcsusi g\u00f6mr\u00fck proseduru h\u0259yata ke\u00e7irildikd\u0259 is\u0259 t\u0259yinat g\u00f6mr\u00fck orqan\u0131na t\u0259qdim edildiyi tarixd\u0259n 15 (on be\u015f) g\u00fcnd\u0259n gec olmayaraq verilm\u0259lidir
\n(GM madd\u0259 149.4.)<\/p>\n

29. B\u0259yannam\u0259\u00e7i t\u0259r\u0259find\u0259n m\u00fcvafiq s\u0259n\u0259dl\u0259rin v\u0259 m\u0259lumatlar\u0131n toplanmas\u0131 \u00fc\u00e7\u00fcn G\u00f6mr\u00fck M\u0259c\u0259ll\u0259sinin 149.3-c\u00fc madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n m\u00fcdd\u0259t kifay\u0259t etm\u0259dikd\u0259, g\u00f6mr\u00fck orqan\u0131 h\u0259min m\u00fcdd\u0259ti uzada bil\u0259rmi?<\/strong>
\nA) uzada bilm\u0259z C) m\u0259hk\u0259m\u0259 q\u0259rar\u0131 \u0259sas\u0131nda uzada bil\u0259r
\nB) uzada bil\u0259r D) m\u00fc\u0259yy\u0259n hallarda uzada bil\u0259r
\n(GM madd\u0259 149.3.)<\/p>\n

30. G\u00f6mr\u00fck \u0259razisind\u0259n apar\u0131lan mallara dair g\u00f6mr\u00fck b\u0259yannam\u0259si hans\u0131 m\u00fcdd\u0259t\u0259 verilm\u0259lidir?<\/strong>
\nA) h\u0259min mallar g\u00f6mr\u00fck \u0259razisind\u0259n \u00e7\u0131xar\u0131ld\u0131\u011f\u0131 g\u00fcnd\u0259n 1 (bir) g\u00fcn m\u00fcdd\u0259tin\u0259 verilm\u0259lidir
\nB) h\u0259min mallar g\u00f6mr\u00fck \u0259razisind\u0259n \u00e7\u0131xar\u0131lark\u0259n verilm\u0259lidir
\nC) h\u0259min mallar g\u00f6mr\u00fck \u0259razisind\u0259n \u00e7\u0131xar\u0131lanad\u0259k verilm\u0259lidir
\nD) h\u0259min mallar g\u00f6mr\u00fck \u0259razisind\u0259n \u00e7\u0131xar\u0131ld\u0131\u011f\u0131 g\u00fcnd\u0259n 3 (\u00fc\u00e7) g\u00fcn m\u00fcdd\u0259tin\u0259 verilm\u0259lidir
\n(GM madd\u0259 149.6.)<\/p>\n

31. Mallar\u0131 da\u015f\u0131yan n\u0259qliyyat vasit\u0259l\u0259ri d\u0259 b\u0259yan edilm\u0259lidirmi?<\/strong>
\nA) G\u00f6mr\u00fck M\u0259c\u0259ll\u0259sinin 149.8-ci madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n hal istisna edilm\u0259kl\u0259, mallarla eyni vaxtda b\u0259yan edilir
\nB) mallar\u0131 da\u015f\u0131yan n\u0259qliyyat vasit\u0259l\u0259ri b\u0259yan edilmir
\nC) mallar\u0131 da\u015f\u0131yan n\u0259qliyyat vasit\u0259l\u0259ri mallardan \u0259vv\u0259l b\u0259yan edilir
\nD) mallar\u0131 da\u015f\u0131yan n\u0259qliyyat vasit\u0259l\u0259ri mallar t\u0259hvil verildikd\u0259n sonra b\u0259yan edilir
\n(GM madd\u0259 149.7.)<\/p>\n

32. D\u0259niz, \u00e7ay v\u0259 hava g\u0259mil\u0259ri harada b\u0259yan edilir?<\/strong>
\nA) \u00e7\u0131xd\u0131qlar\u0131 g\u00f6mr\u00fck \u0259razisind\u0259 b\u0259yan edilir
\nB) b\u0259yan edilmirl\u0259r
\nC) g\u00f6mr\u00fck \u0259razisind\u0259 daxil olduqlar\u0131, yaxud yola d\u00fc\u015fd\u00fckl\u0259ri su v\u0259 hava liman\u0131nda b\u0259yan edilir
\nD) h\u0259m \u00e7\u0131xd\u0131qlar\u0131 g\u00f6mr\u00fck \u0259razisind\u0259, h\u0259m d\u0259 g\u00f6mr\u00fck \u0259razisind\u0259 daxil olduqlar\u0131, yaxud yola d\u00fc\u015fd\u00fckl\u0259ri su v\u0259 hava liman\u0131nda b\u0259yan edilir
\n(GM madd\u0259 149.8.)<\/p>\n

33. Y\u00fcks\u00fcz v\u0259 s\u0259rni\u015finsiz n\u0259qliyyat vasit\u0259l\u0259ri nec\u0259 b\u0259yan edilir?<\/strong>
\nA) \u00e7\u0131xd\u0131qlar\u0131 g\u00f6mr\u00fck \u0259razisind\u0259 b\u0259yan edilir
\nB) b\u0259yan edilmirl\u0259r
\nC) g\u00f6mr\u00fck s\u0259rh\u0259dind\u0259n ke\u00e7\u0259rk\u0259n b\u0259yan edilir
\nD) yola d\u00fc\u015fd\u00fckl\u0259ri g\u00f6mr\u00fck \u0259razisind\u0259 b\u0259yan edilir
\n(GM madd\u0259 149.9.)<\/p>\n

34. Mallar\u0131n b\u0259yan edildiyi g\u00f6mr\u00fck prosedurunun t\u0259tbiqi \u00fc\u00e7\u00fcn t\u0259l\u0259b olunan elektron, yaxud ka\u011f\u0131z \u00fcz\u0259rind\u0259 yaz\u0131l\u0131 formalarda s\u0259n\u0259dl\u0259r g\u00f6mr\u00fck orqanlar\u0131na n\u0259 vaxt verilm\u0259lidir?<\/strong>
\nA) elektron, yaxud ka\u011f\u0131z \u00fcz\u0259rind\u0259 yaz\u0131l\u0131 formalarda s\u0259n\u0259dl\u0259r g\u00f6mr\u00fck orqanlar\u0131na g\u00f6mr\u00fck b\u0259yannam\u0259sinin t\u0259qdim edil\u0259n\u0259d\u0259k verilm\u0259lidir
\nB) elektron, yaxud ka\u011f\u0131z \u00fcz\u0259rind\u0259 yaz\u0131l\u0131 formalarda s\u0259n\u0259dl\u0259r g\u00f6mr\u00fck orqanlar\u0131na z\u0259rur\u0259t yarand\u0131qda g\u00f6mr\u00fck b\u0259yannam\u0259sinin t\u0259qdim edildiyi vaxt verilm\u0259lidir
\nC) elektron, yaxud ka\u011f\u0131z \u00fcz\u0259rind\u0259 yaz\u0131l\u0131 formalarda s\u0259n\u0259dl\u0259r g\u00f6mr\u00fck orqanlar\u0131na g\u00f6mr\u00fck b\u0259yannam\u0259sinin t\u0259qdim edildiyi vaxtdan 1 (bir) g\u00fcn m\u00fcdd\u0259tin\u0259 verilm\u0259lidir
\nD) elektron, yaxud ka\u011f\u0131z \u00fcz\u0259rind\u0259 yaz\u0131l\u0131 formalarda s\u0259n\u0259dl\u0259r g\u00f6mr\u00fck orqanlar\u0131na g\u00f6mr\u00fck b\u0259yannam\u0259sinin t\u0259qdim edildiyi vaxt verilm\u0259lidir
\n(GM madd\u0259 150.4.)<\/p>\n

35. A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 do\u011frudur?<\/strong>
\nA) ayr\u0131-ayr\u0131 s\u0259n\u0259dl\u0259r \u00fczrl\u00fc s\u0259b\u0259bl\u0259r\u0259 g\u00f6r\u0259 g\u00f6mr\u00fck b\u0259yannam\u0259si il\u0259 birlikd\u0259 t\u0259qdim edil\u0259 bilm\u0259diyi hallarda, b\u0259yannam\u0259\u00e7inin \u015fifahi, o c\u00fcml\u0259d\u0259n elektron formada m\u00fcraci\u0259ti \u0259sas\u0131nda g\u00f6mr\u00fck orqanlar\u0131 h\u0259min s\u0259n\u0259dl\u0259rin g\u00f6mr\u00fck b\u0259yannam\u0259si t\u0259sdiq edildikd\u0259n sonra t\u0259qdim edilm\u0259sin\u0259 icaz\u0259 verirl\u0259r
\nB) ayr\u0131-ayr\u0131 s\u0259n\u0259dl\u0259r \u00fczrl\u00fc s\u0259b\u0259bl\u0259r\u0259 g\u00f6r\u0259 g\u00f6mr\u00fck b\u0259yannam\u0259si il\u0259 birlikd\u0259 t\u0259qdim edil\u0259 bilm\u0259diyi hallarda, b\u0259yannam\u0259\u00e7inin yaz\u0131l\u0131, o c\u00fcml\u0259d\u0259n elektron formada m\u00fcraci\u0259ti \u0259sas\u0131nda g\u00f6mr\u00fck orqanlar\u0131 h\u0259min s\u0259n\u0259dl\u0259rin g\u00f6mr\u00fck b\u0259yannam\u0259si t\u0259sdiq edildikd\u0259n sonra t\u0259qdim edilm\u0259sin\u0259 icaz\u0259 verirl\u0259r
\nC) ayr\u0131-ayr\u0131 s\u0259n\u0259dl\u0259r \u00fczrl\u00fc s\u0259b\u0259bl\u0259r\u0259 g\u00f6r\u0259 g\u00f6mr\u00fck b\u0259yannam\u0259si il\u0259 birlikd\u0259 t\u0259qdim edil\u0259 bilm\u0259diyi hallarda, b\u0259yannam\u0259\u00e7inin yaln\u0131z elektron formada m\u00fcraci\u0259ti \u0259sas\u0131nda g\u00f6mr\u00fck orqanlar\u0131 h\u0259min s\u0259n\u0259dl\u0259rin g\u00f6mr\u00fck b\u0259yannam\u0259si t\u0259sdiq edildikd\u0259n sonra t\u0259qdim edilm\u0259sin\u0259 icaz\u0259 verirl\u0259r
\nD) ayr\u0131-ayr\u0131 s\u0259n\u0259dl\u0259r \u00fczrl\u00fc s\u0259b\u0259bl\u0259r\u0259 g\u00f6r\u0259 g\u00f6mr\u00fck b\u0259yannam\u0259si il\u0259 birlikd\u0259 t\u0259qdim edil\u0259 bilm\u0259diyi hallarda, b\u0259yannam\u0259\u00e7inin yaln\u0131z yaz\u0131l\u0131 m\u00fcraci\u0259ti \u0259sas\u0131nda g\u00f6mr\u00fck orqanlar\u0131 h\u0259min s\u0259n\u0259dl\u0259rin g\u00f6mr\u00fck b\u0259yannam\u0259si t\u0259sdiq edildikd\u0259n sonra t\u0259qdim edilm\u0259sin\u0259 icaz\u0259 verirl\u0259r
\n(GM madd\u0259 150.5.)<\/p>\n

36. G\u00f6mr\u00fck M\u0259c\u0259ll\u0259sind\u0259 ayr\u0131-ayr\u0131 s\u0259n\u0259dl\u0259rin t\u0259qdim edilm\u0259si \u00fc\u00e7\u00fcn daha q\u0131sa m\u00fcdd\u0259t m\u00fc\u0259yy\u0259n edilm\u0259mi\u015fdirs\u0259, h\u0259min s\u0259n\u0259dl\u0259r g\u00f6mr\u00fck b\u0259yannam\u0259si t\u0259sdiq edildiyi tarixd\u0259n hans\u0131 m\u00fcdd\u0259t\u0259 g\u00f6mr\u00fck orqan\u0131na t\u0259qdim edilm\u0259lidir?<\/strong>
\nA) h\u0259min s\u0259n\u0259dl\u0259r g\u00f6mr\u00fck b\u0259yannam\u0259si t\u0259sdiq edildiyi tarixd\u0259n 45 (q\u0131rx be\u015f) g\u00fcnd\u0259n gec olmayaraq g\u00f6mr\u00fck orqan\u0131na t\u0259qdim edilm\u0259lidir
\nB) h\u0259min s\u0259n\u0259dl\u0259r g\u00f6mr\u00fck b\u0259yannam\u0259si t\u0259sdiq edildiyi tarixd\u0259n 15 (on be\u015f) g\u00fcnd\u0259n gec olmayaraq g\u00f6mr\u00fck orqan\u0131na t\u0259qdim edilm\u0259lidir
\nC) h\u0259min s\u0259n\u0259dl\u0259r g\u00f6mr\u00fck b\u0259yannam\u0259si t\u0259sdiq edildiyi tarixd\u0259n 45 (q\u0131rx be\u015f) i\u015f g\u00fcn\u00fcnd\u0259n gec olmayaraq g\u00f6mr\u00fck orqan\u0131na t\u0259qdim edilm\u0259lidir
\nD) h\u0259min s\u0259n\u0259dl\u0259r g\u00f6mr\u00fck b\u0259yannam\u0259si t\u0259sdiq edildiyi tarixd\u0259n 30 (otuz) g\u00fcnd\u0259n gec olmayaraq g\u00f6mr\u00fck orqan\u0131na t\u0259qdim edilm\u0259lidir
\n(GM madd\u0259 150.5.)<\/p>\n

37. B\u0259yannam\u0259\u00e7i s\u0259n\u0259dl\u0259rin vaxt\u0131nda verilm\u0259sin\u0259 dair g\u00f6mr\u00fck orqan\u0131na hans\u0131 s\u0259n\u0259di t\u0259qdim edir?<\/strong>
\nA) he\u00e7 bir s\u0259n\u0259d t\u0259qdim etmir C) yaz\u0131l\u0131, o c\u00fcml\u0259d\u0259n elektron formada \u00f6hd\u0259lik t\u0259qdim edir
\nB) elektron \u0259riz\u0259 t\u0259qdim edir D) iltizam t\u0259qdim edir
\n(GM madd\u0259 150.5.)<\/p>\n

38. A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 x\u00fcsusi g\u00f6mr\u00fck prosedurlar\u0131n\u0131n \u0259hat\u0259 dair\u0259sin\u0259 aiddir?<\/strong>
\n1. tranzit (beyn\u0259lxalq v\u0259 daxili tranzit)
\n2. saxlanc (m\u00fcv\u0259qq\u0259ti saxlanc v\u0259 g\u00f6mr\u00fck anbarlar\u0131nda saxlanc)
\n3. x\u00fcsusi zona
\n4. s\u0259rb\u0259st zona
\n5. idxal
\nA) 1,3,4\u00a0 \u00a0B) 2,3,5\u00a0 \u00a0C)3,4,5\u00a0 \u00a0D) 1,2,4
\n(GM madd\u0259 166.0.)<\/p>\n

39. A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 x\u00fcsusi g\u00f6mr\u00fck prosedurlar\u0131n\u0131n \u0259hat\u0259 dair\u0259sin\u0259 aid deyil?<\/strong>
\n1. x\u00fcsusi istifad\u0259 (m\u00fcv\u0259qq\u0259ti idxal v\u0259 son istifad\u0259)
\n2. emal (daxild\u0259 v\u0259 xaricd\u0259 emal
\n3. azad zona
\n4. beyn\u0259lxalq zona
\n5. x\u00fcsusi zona
\nA) 1,3,4\u00a0 \u00a0B) 2,3,5\u00a0 \u00a0C)3,4,5\u00a0 \u00a0 D) 1,2,4
\n(GM madd\u0259 166.0.)<\/p>\n

40. Mallar\u0131n qeyri-preferensial m\u0259n\u015f\u0259yinin m\u00fc\u0259yy\u0259n edilm\u0259sinin m\u0259qs\u0259di n\u0259dir?<\/strong>
\nA) G\u00f6mr\u00fck tarifl\u0259ri \u00fczr\u0259 g\u00fcz\u0259\u015ftl\u0259rin verilm\u0259si m\u0259qs\u0259dil\u0259 m\u00fcvafiq t\u0259dbirl\u0259ri t\u0259tbiq etm\u0259kdir.
\nB) \u0130stehsal\u0131nda bird\u0259n \u00e7ox \u00f6lk\u0259nin i\u015ftirak etdiyi mallar, h\u0259min mallar\u0131n son d\u0259f\u0259 \u0259h\u0259miyy\u0259tli d\u0259r\u0259c\u0259d\u0259 d\u0259yi\u015fikliy\u0259 m\u0259ruz qald\u0131\u011f\u0131 mallarla ba\u011fl\u0131 qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f t\u0259dbirl\u0259ri t\u0259tbiq etm\u0259kdir.
\nC) Mallar\u0131n qeyri-preferensial m\u0259n\u015f\u0259yinin m\u00fc\u0259yy\u0259n edilm\u0259sinin m\u0259qs\u0259di onlar bar\u0259sind\u0259 g\u00f6mr\u00fck tarifini, mallarla ticar\u0259tin x\u00fcsusi sah\u0259l\u0259rini t\u0259nziml\u0259y\u0259n t\u0259dbirl\u0259ri v\u0259 mallar\u0131n qeyri-preferensial m\u0259n\u015f\u0259yi il\u0259 ba\u011fl\u0131 qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f dig\u0259r t\u0259dbirl\u0259ri t\u0259tbiq etm\u0259kdir.
\nD) Az\u0259rbaycan Respublikas\u0131n\u0131n qanunvericiliyin\u0259 v\u0259 t\u0259r\u0259fdar \u00e7\u0131xd\u0131\u011f\u0131 beyn\u0259lxalq m\u00fcqavil\u0259l\u0259r\u0259\u0259sas\u0259n mallar\u0131 Az\u0259rbaycan Respublikas\u0131n\u0131n g\u00f6mr\u00fck \u0259razisin\u0259 burax\u0131lmayan \u00f6lk\u0259y\u0259 m\u0259nsub mallar\u0131n burax\u0131lmas\u0131ndan imtina etm\u0259kdir.
\n(GM madd\u0259 222.1.)<\/p>\n

41. Hans\u0131 mallar \u00f6lk\u0259 v\u0259 ya \u0259razi m\u0259n\u015f\u0259li mallar hesab olunur?<\/strong>
\nA) \u0259sas hiss\u0259si bir \u00f6lk\u0259d\u0259 v\u0259 ya \u0259razid\u0259 istehsal edilmi\u015f mallar
\nB) qism\u0259n bir \u00f6lk\u0259d\u0259 v\u0259 ya \u0259razid\u0259 istehsal edilmi\u015f mallar
\nC) 50 faizd\u0259n \u00e7oxu bir \u00f6lk\u0259d\u0259 v\u0259 ya \u0259razid\u0259 istehsal edilmi\u015f mallar
\nD) tamamil\u0259 bir \u00f6lk\u0259d\u0259 v\u0259 ya \u0259razid\u0259 istehsal edilmi\u015f mallar
\n(GM madd\u0259 222.2.)<\/p>\n

42. A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 do\u011frudur?<\/strong>
\nA) istehsal\u0131nda bird\u0259n \u00e7ox \u00f6lk\u0259nin i\u015ftirak etdiyi mallar h\u0259min \u00f6lk\u0259l\u0259rin mallar\u0131 hesab edilir
\nB) istehsal\u0131nda bird\u0259n \u00e7ox \u00f6lk\u0259nin i\u015ftirak etdiyi mallar h\u0259min mallar\u0131n son d\u0259f\u0259 \u0259h\u0259miyy\u0259tli d\u0259r\u0259c\u0259d\u0259 d\u0259yi\u015fikliy\u0259 m\u0259ruz qald\u0131\u011f\u0131 \u00f6lk\u0259 m\u0259n\u015f\u0259li mallar hesab edilir
\nC) istehsal\u0131nda bird\u0259n \u00e7ox \u00f6lk\u0259nin i\u015ftirak etdiyi mallar i\u015ftirak pay\u0131 daha \u00e7ox olan \u00f6lk\u0259nin m\u0259n\u015f\u0259li mallar\u0131 hesab edilir
\nD) istehsal\u0131nda bird\u0259n \u00e7ox \u00f6lk\u0259nin i\u015ftirak etdiyi mallar h\u0259min mallar\u0131n ilk d\u0259f\u0259 \u0259h\u0259miyy\u0259tli d\u0259r\u0259c\u0259d\u0259 d\u0259yi\u015fikliy\u0259 m\u0259ruz qald\u0131\u011f\u0131 \u00f6lk\u0259 m\u0259n\u015f\u0259li mallar hesab edilir
\n(GM madd\u0259 222.3.)<\/p>\n

43. G\u00f6mr\u00fck orqanlar\u0131 mallar\u0131n g\u00f6mr\u00fck b\u0259yannam\u0259sind\u0259 g\u00f6st\u0259ril\u0259n m\u0259n\u015f\u0259yini t\u0259sdiq ed\u0259n s\u0259n\u0259din t\u0259qdim olunmas\u0131n\u0131 b\u0259yannam\u0259\u00e7id\u0259n t\u0259l\u0259b ed\u0259 bil\u0259rl\u0259rmi?<\/strong>
\nA) t\u0259l\u0259b etm\u0259k h\u00fcququna malikdirl\u0259r
\nB) m\u00fc\u0259yy\u0259n hallarda t\u0259l\u0259b etm\u0259k h\u00fcququna malikdirl\u0259r
\nC) t\u0259l\u0259b ed\u0259 bilm\u0259zl\u0259r
\nD)m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 \u0259sas\u0131nda t\u0259l\u0259b ed\u0259 bil\u0259rl\u0259r
\n(GM madd\u0259 222.4.)<\/p>\n

44. Mallar\u0131n preferensial m\u0259n\u015f\u0259yinin m\u00fc\u0259yy\u0259n edilm\u0259sinin m\u0259qs\u0259di n\u0259dir?<\/strong>
\nA) Az\u0259rbaycan Respublikas\u0131n\u0131n qanunvericiliyin\u0259 v\u0259 t\u0259r\u0259fdar \u00e7\u0131xd\u0131\u011f\u0131 beyn\u0259lxalq m\u00fcqavil\u0259l\u0259r\u0259 \u0259sas\u0259n mallar\u0131 Az\u0259rbaycan Respublikas\u0131n\u0131n g\u00f6mr\u00fck \u0259razisin\u0259 burax\u0131lmayan \u00f6lk\u0259y\u0259 m\u0259nsub mallar\u0131n burax\u0131lmas\u0131ndan imtina etm\u0259kdir.
\nB) \u0130stehsal\u0131nda bird\u0259n \u00e7ox \u00f6lk\u0259nin i\u015ftirak etdiyi mallara Az\u0259rbaycan Respublikas\u0131n\u0131n g\u00f6mr\u00fck tarifin\u0259 \u0259sas\u0259n g\u00f6mr\u00fck idxal r\u00fcsumlar\u0131n\u0131n t\u0259tbiqi.
\nC) G\u00f6mr\u00fck M\u0259c\u0259ll\u0259sinin m\u00fcvafiq madd\u0259l\u0259rind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f preferensial tarif t\u0259dbirl\u0259rind\u0259n v\u0259 ya qeyri-preferensial t\u0259dbirl\u0259rd\u0259n istifad\u0259 etm\u0259k \u00fc\u00e7\u00fcn.
\nD) Mallar\u0131n preferensial m\u0259n\u015f\u0259yinin m\u00fc\u0259yy\u0259n edilm\u0259sinin m\u0259qs\u0259di onlar bar\u0259sind\u0259 mallarla ticar\u0259tin x\u00fcsusi sah\u0259l\u0259rini t\u0259nziml\u0259y\u0259n t\u0259dbirl\u0259ri t\u0259tbiq etm\u0259kdir.
\n(GM madd\u0259 223.1.)<\/p>\n

45. \u201cMallar\u0131n preferensial v\u0259 qeyri-preferensial m\u0259n\u015f\u0259yinin m\u00fc\u0259yy\u0259n edilm\u0259si Qaydalar\u0131\u201d hans\u0131 orqan t\u0259r\u0259find\u0259n q\u0259bul olunub?<\/strong>
\nA) Az\u0259rbaycan Respublikas\u0131n\u0131n D\u00f6vl\u0259t G\u00f6mr\u00fck Komit\u0259si.
\nB) Az\u0259rbaycan Respublikas\u0131n\u0131n Nazirl\u0259r Kabineti.
\nC) Az\u0259rbaycan Respublikas\u0131n\u0131n Vergil\u0259r Nazirliyi.
\nD) Az\u0259rbaycan Respublikas\u0131n\u0131n Maliyy\u0259 Nazirliyi
\n(GM madd\u0259 222.5.; 223.4.)<\/p>\n

46. A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259rin\u0259 aid deyil?<\/strong>
\nA) G\u00f6mr\u00fck y\u0131\u011f\u0131mlar\u0131. C) D\u00f6vl\u0259t r\u00fcsumu.
\nB) M\u0259d\u0259n vergisi. D) Haqq.
\n(GM madd\u0259 224.1.)<\/p>\n

47. A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259rin\u0259 aiddir?<\/strong>
\nA) M\u0259nf\u0259\u0259t vergisi. C) Sad\u0259l\u0259\u015fdirilmi\u015f vergi.
\nB) M\u0259d\u0259n vergisi. D) Haqq.
\n(GM madd\u0259 224.1.)<\/p>\n

48 A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259rin\u0259 aiddir?<\/strong>
\nA) M\u0259nf\u0259\u0259t vergisi. C) Sad\u0259l\u0259\u015fdirilmi\u015f vergi.
\nB) M\u0259d\u0259n vergisi. D) Yol vergisi.
\n(GM madd\u0259 224.1.)<\/p>\n

49. A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259rin\u0259 aiddir?<\/strong>
\nA) \u018flav\u0259 d\u0259y\u0259r vergisi C) Sad\u0259l\u0259\u015fdirilmi\u015f vergisi
\nB) M\u0259d\u0259n vergisi. D) \u018fmlak vergisi.
\n(GM madd\u0259 224.1.)<\/p>\n

50. A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259rin\u0259 aiddir?<\/strong>
\nA) G\u00f6mr\u00fck y\u0131\u011f\u0131mlar\u0131 C) Torpqa vergisi
\nB) G\u0259lir vergisi. D) M\u0259nf\u0259\u0259t vergisi
\n(GM madd\u0259 224.1.)<\/p>\n

51. Mallara m\u00fcv\u0259qq\u0259ti olaraq m\u00f6vs\u00fcmi r\u00fcsumlar t\u0259tbiq oluna bil\u0259rmi?<\/strong>
\nA) bilm\u0259z
\nB) mallar\u0131n ixrac\u0131n\u0131 v\u0259 idxal\u0131n\u0131 operativ t\u0259nziml\u0259m\u0259k m\u0259qs\u0259di il\u0259 ist\u0259nil\u0259n mala m\u00fcv\u0259qq\u0259ti olaraq m\u00f6vs\u00fcmi r\u00fcsumlar t\u0259tbiq oluna bil\u0259r
\nC) daxili bazar\u0131 qorumaq \u00fc\u00e7\u00fcn b\u00fct\u00fcn mallara \u201cG\u00f6mr\u00fck tarifi haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununda v\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n normativ h\u00fcquqi aktlar\u0131nda n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada m\u00fcv\u0259qq\u0259ti olaraq m\u00f6vs\u00fcmi r\u00fcsumlar t\u0259tbiq oluna bil\u0259r
\nD) mallar\u0131n ixrac\u0131n\u0131 v\u0259 idxal\u0131n\u0131 operativ t\u0259nziml\u0259m\u0259k m\u0259qs\u0259di il\u0259 b\u0259zi mallara \u201cG\u00f6mr\u00fck tarifi haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununda v\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n normativ h\u00fcquqi aktlar\u0131nda n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada m\u00fcv\u0259qq\u0259ti olaraq m\u00f6vs\u00fcmi r\u00fcsumlar t\u0259tbiq oluna bil\u0259r
\n(GM madd\u0259 224.3.)<\/p>\n

52. Hans\u0131 hallarda mallara x\u00fcsusi, antidempinq v\u0259 kompensasiya r\u00fcsumlar\u0131 t\u0259tbiq olunur?<\/strong>
\nA) daxili bazr\u0131n qorunmas\u0131 m\u0259qs\u0259di il\u0259 idxal edil\u0259n mallara \u201cAntidempinq, kompensasiya v\u0259 m\u00fchafiz\u0259 t\u0259dbirl\u0259ri haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununda n\u0259z\u0259rd\u0259 tutulan hallarda m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n x\u00fcsusi, antidempinq v\u0259 kompensasiya r\u00fcsumlar\u0131 t\u0259tbiq olunur
\nB) ixrac\u0131 stimulla\u015fd\u0131rmaq m\u0259qs\u0259di il\u0259 ixraci edil\u0259n mallara \u201cAntidempinq, kompensasiya v\u0259 m\u00fchafiz\u0259 t\u0259dbirl\u0259ri haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununda n\u0259z\u0259rd\u0259 tutulan hallarda m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n x\u00fcsusi, antidempinq v\u0259 kompensasiya r\u00fcsumlar\u0131 t\u0259tbiq olunur
\nC) Az\u0259rbaycan Respublikas\u0131n\u0131n iqtisadi maraqlar\u0131n\u0131n qorunmas\u0131 m\u0259qs\u0259di il\u0259 idxal edil\u0259n mallara \u201cAntidempinq, kompensasiya v\u0259 m\u00fchafiz\u0259 t\u0259dbirl\u0259ri haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununda n\u0259z\u0259rd\u0259 tutulan hallarda m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n x\u00fcsusi, antidempinq v\u0259 kompensasiya r\u00fcsumlar\u0131 t\u0259tbiq olunur
\nD) mallar\u0131n ixrac\u0131n\u0131 v\u0259 idxal\u0131n\u0131 operativ t\u0259nziml\u0259m\u0259k m\u0259qs\u0259di il\u0259 b\u0259zi mallara \u201cG\u00f6mr\u00fck tarifi haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununda v\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n normativ h\u00fcquqi aktlar\u0131nda n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada x\u00fcsusi, antidempinq v\u0259 kompensasiya r\u00fcsumlar\u0131 t\u0259tbiq olunur
\n(GM madd\u0259 224.3-1.)<\/p>\n

53. Fiziki \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n g\u00f6mr\u00fck s\u0259rh\u0259dind\u0259n kommersiya m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulmayan mallar ke\u00e7iril\u0259rk\u0259n g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259ri m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi hans\u0131 qaydada al\u0131n\u0131r?<\/strong>
\nA) g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259ri al\u0131nm\u0131r
\nB) g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259ri x\u00fcsusi qaydada al\u0131n\u0131r
\nC) g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259ri sad\u0259l\u0259\u015fdirilmi\u015f qaydada al\u0131n\u0131r
\nD) g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259ri beyn\u0259lxalq qaydada al\u0131n\u0131r
\n(GM madd\u0259 224.4.)<\/p>\n

54. B\u0259yan olunan mallara g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259rinin t\u0259tbiqi zaman\u0131 onlar\u0131n n\u0259yi \u0259sas g\u00f6t\u00fcr\u00fcl\u00fcr?<\/strong>
\nA) onlar\u0131n daxili iqtisadi f\u0259aliyy\u0259tin mal nomenklaturas\u0131na uy\u011fun kodu \u0259sas g\u00f6t\u00fcr\u00fcl\u00fcr
\nB) onlar\u0131n g\u00f6mr\u00fck d\u0259y\u0259ri \u0259sas g\u00f6t\u00fcr\u00fcl\u00fcr
\nC) onlar\u0131n m\u0259n\u015f\u0259 \u00f6lk\u0259si \u0259sas g\u00f6t\u00fcr\u00fcl\u00fcr
\nD) onlar\u0131n xarici iqtisadi f\u0259aliyy\u0259tin mal nomenklaturas\u0131na uy\u011fun kodu \u0259sas g\u00f6t\u00fcr\u00fcl\u00fcr
\n(GM madd\u0259 224.5.)<\/p>\n

55. Az\u0259rbaycan Respublikas\u0131n\u0131n g\u00f6mr\u00fck \u0259razisin\u0259 s\u0259rb\u0259st d\u00f6vriyy\u0259 \u00fc\u00e7\u00fcn burax\u0131l\u0131\u015f g\u00f6mr\u00fck proseduruna uy\u011fun idxal olunan spirtli i\u00e7kil\u0259r\u0259 hans\u0131 n\u00f6v g\u00f6mr\u00fck r\u00fcsumlar\u0131 t\u0259tbiq olunur?<\/strong>
\nA) X\u00fcsusi. B) Advalor. C) Spesifik. D) Kombin\u0259 edilmi\u015f.
\n(GM madd\u0259 226.0.)<\/p>\n

56. Advalor g\u00f6mr\u00fck r\u00fcsumu dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcl\u00fcr?<\/strong>
\nA) mal\u0131n vahidin\u0259 g\u00f6r\u0259 m\u00fc\u0259yy\u0259n olunmu\u015f m\u0259bl\u0259\u011fl\u0259 hesablanan
\nB) mallar\u0131n g\u00f6mr\u00fck d\u0259y\u0259rin\u0259 g\u00f6r\u0259 nisb\u0259t\u0259n faizl\u0259 hesablanan
\nC) mal\u0131n vahidin\u0259 nisb\u0259t\u0259n faizl\u0259 hesablanan
\nD) mal\u0131n vahidin\u0259 g\u00f6r\u0259 m\u00fc\u0259yy\u0259n olunmu\u015f m\u0259bl\u0259\u011fl\u0259 hesablanan v\u0259 mallar\u0131n g\u00f6mr\u00fck d\u0259y\u0259rin\u0259 g\u00f6r\u0259 nisb\u0259t\u0259n faizl\u0259 hesablanan g\u00f6mr\u00fck r\u00fcsum n\u00f6vl\u0259rinin birl\u0259\u015fdirilm\u0259si yolu il\u0259 m\u00fc\u0259yy\u0259n olunan
\n(GM madd\u0259 226.0.1.)<\/p>\n

57. Spesfik g\u00f6mr\u00fck r\u00fcsumu n\u0259dir?<\/strong>
\nA) mal\u0131n vahidin\u0259 g\u00f6r\u0259 m\u00fc\u0259yy\u0259n olunmu\u015f m\u0259bl\u0259\u011fl\u0259 hesablanan
\nB) mallar\u0131n g\u00f6mr\u00fck d\u0259y\u0259rin\u0259 g\u00f6r\u0259 nisb\u0259t\u0259n faizl\u0259 hesablanan
\nC) mal\u0131n vahidin\u0259 nisb\u0259t\u0259n faizl\u0259 hesablanan
\nD) mal\u0131n vahidin\u0259 g\u00f6r\u0259 m\u00fc\u0259yy\u0259n olunmu\u015f m\u0259bl\u0259\u011fl\u0259 hesablanan v\u0259 mallar\u0131n g\u00f6mr\u00fck d\u0259y\u0259rin\u0259 g\u00f6r\u0259 nisb\u0259t\u0259n faizl\u0259 hesablanan g\u00f6mr\u00fck r\u00fcsum n\u00f6vl\u0259rinin birl\u0259\u015fdirilm\u0259si yolu il\u0259 m\u00fc\u0259yy\u0259n olunan
\n(GM madd\u0259 226.0.2.)<\/p>\n

58. Kombin\u0259 edilmi\u015f g\u00f6mr\u00fck r\u00fcsumu n\u0259dir?<\/strong>
\nA) mal\u0131n h\u0259cmin\u0259 g\u00f6r\u0259 m\u00fc\u0259yy\u0259n olunmu\u015f m\u0259bl\u0259\u011fl\u0259 hesablanan
\nB) mallar\u0131n keyfiyy\u0259tin\u0259 v\u0259 qiym\u0259tin\u0259 g\u00f6r\u0259 hesablanan
\nC) mallar\u0131n m\u0259n\u015f\u0259 \u00f6lk\u0259sin\u0259 g\u00f6r\u0259 hesablanan
\nD) advalor v\u0259 spesifik g\u00f6mr\u00fck r\u00fcsum n\u00f6vl\u0259rinin birl\u0259\u015fdirilm\u0259si yolu il\u0259 hesablanan
\n(GM madd\u0259 226.0.3.)<\/p>\n

59. A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 g\u00f6mr\u00fck y\u0131\u011f\u0131mlar\u0131na aid deyil?<\/strong>
\nA) G\u00f6mr\u00fck n\u0259zar\u0259tinin h\u0259yata ke\u00e7irilm\u0259si il\u0259 ba\u011fl\u0131 g\u00f6mr\u00fck y\u0131\u011f\u0131mlar\u0131.
\nB) G\u00f6mr\u00fck h\u0259rraclar\u0131nda i\u015ftiraka g\u00f6r\u0259 g\u00f6mr\u00fck y\u0131\u011f\u0131mlar\u0131.
\nC) G\u00f6mr\u00fck m\u00fc\u015fayi\u0259tin\u0259 g\u00f6r\u0259 g\u00f6mr\u00fck y\u0131\u011f\u0131mlar\u0131.
\nD) Banklar\u0131n v\u0259 bank olmayan kredit t\u0259\u015fkilatlar\u0131n\u0131n m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n reyestrin\u0259 daxil edilm\u0259sin\u0259 g\u00f6r\u0259 y\u0131\u011f\u0131mlar\u0131.
\n(GM madd\u0259 231.1.)<\/p>\n

60. A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 g\u00f6mr\u00fck y\u0131\u011f\u0131mlar\u0131na aid deyil?<\/strong>
\nA) G\u00f6mr\u00fck n\u0259zar\u0259tinin h\u0259yata ke\u00e7irilm\u0259si il\u0259 ba\u011fl\u0131 g\u00f6mr\u00fck y\u0131\u011f\u0131mlar\u0131.
\nB) Beyn\u0259lxalq avtomobil da\u015f\u0131malar\u0131n\u0131 yerin\u0259 yetir\u0259n n\u0259qliyyat vasit\u0259l\u0259rin\u0259 s\u0259rh\u0259dd\u0259 icaz\u0259 blanklar\u0131n\u0131n verilm\u0259sin\u0259 g\u00f6r\u0259 g\u00f6mr\u00fck y\u0131\u011f\u0131mlar\u0131.
\nC) G\u00f6mr\u00fck r\u0259smil\u0259\u015fdirilm\u0259si \u00fczr\u0259 m\u00fct\u0259x\u0259ssisl\u0259r\u0259 ixtisas attestat\u0131n\u0131n verilm\u0259sin\u0259 g\u00f6r\u0259 y\u0131\u011f\u0131mlar\u0131.
\nD) Banklar\u0131n v\u0259 bank olmayan kredit t\u0259\u015fkilatlar\u0131n\u0131n m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n reyestrin\u0259 daxil edilm\u0259sin\u0259 g\u00f6r\u0259 y\u0131\u011f\u0131mlar\u0131.
\n(GM madd\u0259 231.1.)<\/p>\n

61. A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 g\u00f6mr\u00fck n\u0259zar\u0259tinin h\u0259yata ke\u00e7irilm\u0259si il\u0259 ba\u011fl\u0131 g\u00f6mr\u00fck y\u0131\u011f\u0131mlar\u0131na aid deyil?<\/strong>
\nA) Mallar\u0131n g\u00f6mr\u00fck r\u0259smil\u0259\u015fdirilm\u0259sin\u0259 g\u00f6r\u0259 g\u00f6mr\u00fck y\u0131\u011f\u0131mlar\u0131.
\nB) G\u00f6mr\u00fck m\u00fc\u015fayi\u0259tin\u0259 g\u00f6r\u0259 g\u00f6mr\u00fck y\u0131\u011f\u0131mlar\u0131.
\nC) G\u00f6mr\u00fck n\u0259zar\u0259ti v\u0259 r\u0259smil\u0259\u015fdirilm\u0259si il\u0259\u0259laq\u0259dar olaraq b\u0259yannam\u0259\u00e7inin, mallar
\nbar\u0259sind\u0259 s\u0259lahiyy\u0259ti olan \u015f\u0259xsl\u0259rin v\u0259 ya onlar\u0131n n\u00fcmay\u0259nd\u0259l\u0259rinin t\u0259\u015f\u0259bb\u00fcs\u00fc il\u0259 mallar\u0131n g\u00f6mr\u00fck ekspertizas\u0131n\u0131n apar\u0131lmas\u0131na g\u00f6r\u0259 y\u0131\u011f\u0131mlar\u0131.
\nD) Mallar\u0131n g\u00f6mr\u00fck n\u0259zar\u0259ti alt\u0131nda m\u0259hvin\u0259 g\u00f6r\u0259 y\u0131\u011f\u0131mlar\u0131.
\n(GM madd\u0259 231.1.)<\/p>\n

62. A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 g\u00f6mr\u00fck n\u0259zar\u0259tinin h\u0259yata ke\u00e7irilm\u0259si il\u0259 ba\u011fl\u0131 g\u00f6mr\u00fck y\u0131\u011f\u0131mlar\u0131na aid deyil?<\/strong>
\nA) Mallar\u0131n g\u00f6mr\u00fck r\u0259smil\u0259\u015fdirilm\u0259sin\u0259 g\u00f6r\u0259 g\u00f6mr\u00fck y\u0131\u011f\u0131mlar\u0131.
\nB) Mallar\u0131n saxlanc\u0131na g\u00f6r\u0259 g\u00f6mr\u00fck y\u0131\u011f\u0131mlar\u0131.
\nC) G\u00f6mr\u00fck n\u0259zar\u0259ti v\u0259 r\u0259smil\u0259\u015fdirilm\u0259si il\u0259\u0259laq\u0259dar olaraq b\u0259yannam\u0259\u00e7inin, mallar bar\u0259sind\u0259 s\u0259lahiyy\u0259ti olan \u015f\u0259xsl\u0259rin v\u0259 ya onlar\u0131n n\u00fcmay\u0259nd\u0259l\u0259rinin t\u0259\u015f\u0259bb\u00fcs\u00fc il\u0259mallar\u0131n g\u00f6mr\u00fck ekspertizas\u0131n\u0131n apar\u0131lmas\u0131na g\u00f6r\u0259 y\u0131\u011f\u0131mlar\u0131.
\nD) Mallar\u0131n g\u00f6mr\u00fck n\u0259zar\u0259ti alt\u0131nda m\u0259hvin\u0259 g\u00f6r\u0259 y\u0131\u011f\u0131mlar\u0131.
\n(GM madd\u0259 231.1.)<\/p>\n

63. A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 g\u00f6mr\u00fck n\u0259zar\u0259tinin h\u0259yata ke\u00e7irilm\u0259si il\u0259 ba\u011fl\u0131 g\u00f6mr\u00fck y\u0131\u011f\u0131mlar\u0131na aiddir?<\/strong>
\nA) G\u00f6mr\u00fck r\u0259smil\u0259\u015fdirilm\u0259si \u00fczr\u0259 m\u00fct. ixtisas attestat\u0131n\u0131n verilm\u0259sin\u0259 g\u00f6r\u0259 y\u0131\u011f\u0131mlar.
\nB) Mallar\u0131n saxlanc\u0131na g\u00f6r\u0259 g\u00f6mr\u00fck y\u0131\u011f\u0131mlar\u0131.
\nC) G\u00f6mr\u00fck m\u00fc\u015fayi\u0259tin\u0259 g\u00f6r\u0259 g\u00f6mr\u00fck y\u0131\u011f\u0131mlar\u0131.
\nD) Mallar\u0131n g\u00f6mr\u00fck n\u0259zar\u0259ti alt\u0131nda m\u0259hvin\u0259 g\u00f6r\u0259 y\u0131\u011f\u0131mlar\u0131.
\n(GM madd\u0259 231.1.)<\/p>\n

64. A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 g\u00f6mr\u00fck n\u0259zar\u0259tinin h\u0259yata ke\u00e7irilm\u0259si il\u0259 ba\u011fl\u0131 g\u00f6mr\u00fck y\u0131\u011f\u0131mlar\u0131na aiddir?<\/strong>
\nA) G\u00f6mr\u00fck r\u0259smil\u0259\u015fdirilm\u0259si \u00fczr\u0259 m\u00fct. ixtisas attestat\u0131n\u0131n verilm\u0259sin\u0259 g\u00f6r\u0259 y\u0131\u011f\u0131mlar.
\nB) Mallar\u0131n saxlanc\u0131na g\u00f6r\u0259 g\u00f6mr\u00fck y\u0131\u011f\u0131mlar\u0131.
\nC) G\u00f6mr\u00fck m\u00fc\u015fayi\u0259tin\u0259 g\u00f6r\u0259 g\u00f6mr\u00fck y\u0131\u011f\u0131mlar\u0131.
\nD) G\u00f6mr\u00fck n\u0259zar\u0259ti v\u0259 r\u0259smil\u0259\u015fdirilm\u0259si il\u0259 \u0259laq\u0259dar olaraq b\u0259yannam\u0259\u00e7inin, mallar bar\u0259sind\u0259 s\u0259lahiyy\u0259ti olan \u015f\u0259xsl\u0259rin v\u0259 ya onlar\u0131n n\u00fcmay\u0259nd\u0259l\u0259rinin t\u0259\u015f\u0259bb\u00fcs\u00fc il\u0259 mallar\u0131n g\u00f6mr\u00fck ekspertizas\u0131n\u0131n apar\u0131lmas\u0131na g\u00f6r\u0259 y\u0131\u011f\u0131mlar\u0131.
\n(GM madd\u0259 231.1.)<\/p>\n

65. A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 g\u00f6mr\u00fck n\u0259zar\u0259tinin h\u0259yata ke\u00e7irilm\u0259si il\u0259 ba\u011fl\u0131 g\u00f6mr\u00fck y\u0131\u011f\u0131mlar\u0131na aiddir?<\/strong>
\nA) Banklar\u0131n v\u0259 bank olmayan kredit t\u0259\u015fkilatlar\u0131n\u0131n m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n reyestrin\u0259 daxil edilm\u0259sin\u0259 g\u00f6r\u0259 y\u0131\u011f\u0131mlar.
\nB) Mallar\u0131n saxlanc\u0131na g\u00f6r\u0259 g\u00f6mr\u00fck y\u0131\u011f\u0131mlar\u0131.
\nC) G\u00f6mr\u00fck m\u00fc\u015fayi\u0259tin\u0259 g\u00f6r\u0259 g\u00f6mr\u00fck y\u0131\u011f\u0131mlar\u0131.
\nD) Mallar\u0131n g\u00f6mr\u00fck r\u0259smil\u0259\u015fdirilm\u0259sin\u0259 g\u00f6r\u0259 g\u00f6mr\u00fck y\u0131\u011f\u0131mlar\u0131.
\n(GM madd\u0259 231.1.)<\/p>\n

66. G\u00f6mr\u00fck y\u0131\u011f\u0131mlar\u0131n\u0131n m\u0259bl\u0259\u011fini hans \u0131m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 m\u00fc\u0259yy\u0259n edir?<\/strong>
\nA) Az\u0259rbaycan Respublikas\u0131n\u0131n Nazirl\u0259r Kabineti.
\nB) Az\u0259rbaycan Respublikas\u0131n\u0131n Maliyy\u0259 Nazirliyi.
\nC) Az\u0259rbaycan Respublikas\u0131n\u0131n D\u00f6vl\u0259t G\u00f6mr\u00fck Komit\u0259si.
\nD) Az\u0259rbaycan Respublikas\u0131n\u0131n M\u0259rk\u0259zi Bank\u0131.
\n(GM madd\u0259 231.1.)<\/p>\n

67. \u0130dxal \u00fczr\u0259 g\u00f6mr\u00fck borcu n\u0259 vaxt yaran\u0131r?<\/strong>
\nA) xarici mallar\u0131n s\u0259rb\u0259st d\u00f6vriyy\u0259 \u00fc\u00e7\u00fcn burax\u0131l\u0131\u015f g\u00f6mr\u00fck proseduru, yaxud g\u00f6mr\u00fck r\u00fcsumlar\u0131ndan tamamil\u0259 v\u0259 ya qism\u0259n azad edilm\u0259kl\u0259 idxal x\u00fcsusi g\u00f6mr\u00fck proseduru alt\u0131nda yerl\u0259\u015fdirilm\u0259si n\u0259tic\u0259sind\u0259 yaran\u0131r
\nB) xarici mallar\u0131n s\u0259rb\u0259st d\u00f6vriyy\u0259 \u00fc\u00e7\u00fcn burax\u0131l\u0131\u015f g\u00f6mr\u00fck proseduru, yaxud g\u00f6mr\u00fck r\u00fcsumlar\u0131ndan v\u0259 vergil\u0259rd\u0259n tamamil\u0259 azad edilm\u0259kl\u0259 m\u00fcv\u0259qq\u0259ti idxal x\u00fcsusi g\u00f6mr\u00fck proseduru alt\u0131nda yerl\u0259\u015fdirilm\u0259si n\u0259tic\u0259sind\u0259 yaran\u0131r
\nC) xarici mallar\u0131n s\u0259rb\u0259st d\u00f6vriyy\u0259 \u00fc\u00e7\u00fcn burax\u0131l\u0131\u015f g\u00f6mr\u00fck proseduru, yaxud g\u00f6mr\u00fck r\u00fcsumlar\u0131ndan v\u0259 vergil\u0259rd\u0259n qism\u0259n azad edilm\u0259kl\u0259 m\u00fcv\u0259qq\u0259ti idxal x\u00fcsusi g\u00f6mr\u00fck proseduru alt\u0131nda yerl\u0259\u015fdirilm\u0259si n\u0259tic\u0259sind\u0259 yaran\u0131r
\nD) xarici mallar\u0131n s\u0259rb\u0259st d\u00f6vriyy\u0259 \u00fc\u00e7\u00fcn burax\u0131l\u0131\u015f g\u00f6mr\u00fck proseduru, yaxud g\u00f6mr\u00fck r\u00fcsumlar\u0131ndan v\u0259 vergil\u0259rd\u0259n tamamil\u0259 v\u0259 ya qism\u0259n azad edilm\u0259kl\u0259 m\u00fcv\u0259qq\u0259ti idxal x\u00fcsusi g\u00f6mr\u00fck proseduru alt\u0131nda yerl\u0259\u015fdirilm\u0259si n\u0259tic\u0259sind\u0259 yaran\u0131r
\n(GM madd\u0259 238.1.)<\/p>\n

68. G\u00f6mr\u00fck borcu n\u0259 vaxt yaran\u0131r?<\/strong>
\nA) mallar\u0131n ixrac\u0131 vaxt\u0131 yaran\u0131r B) mallar\u0131n idxal\u0131 vaxt\u0131 yaran\u0131r
\nC) g\u00f6mr\u00fck b\u0259yannam\u0259sinin t\u0259sdiq edildiyi vaxt yaran\u0131r
\nD) xarici mallar\u0131n s\u0259rb\u0259st d\u00f6vriyy\u0259 \u00fc\u00e7\u00fcn burax\u0131l\u0131\u015f g\u00f6mr\u00fck prosedura n\u0259tic\u0259sind\u0259 yaran\u0131r
\n(GM madd\u0259 238.2.)<\/p>\n

69. Mallar\u0131 b\u0259yan ed\u0259n \u015f\u0259xs n\u0259 say\u0131l\u0131r?<\/strong>
\nA) vergi \u00f6d\u0259yicisi\u00a0 \u00a0B) b\u0259yannam\u0259\u00e7i\u00a0 \u00a0C) borclu\u00a0 \u00a0D) idxal \u00fczr\u0259 vergi \u00f6d\u0259yicisi
\n(GM madd\u0259 238.3.)<\/p>\n

70. Veril\u0259n g\u00f6mr\u00fck b\u0259yannam\u0259si idxal g\u00f6mr\u00fck r\u00fcsumlar\u0131ndan v\u0259 vergil\u0259rd\u0259n tamamil\u0259 v\u0259 ya qism\u0259n azad olunmas\u0131na s\u0259b\u0259b olan m\u0259lumatlar \u0259sas\u0131nda t\u0259rtib edilmi\u015fdirs\u0259, h\u0259min m\u0259lumatlar\u0131 t\u0259qdim etmi\u015f \u015f\u0259xs d\u0259, bu m\u0259lumatlar\u0131n s\u0259hv oldu\u011funu bildiyi, yaxud bilm\u0259li oldu\u011fu halda, borclu hesab edilirmi?<\/strong>
\nA) borclu hesab edilmir\u00a0 \u00a0C) s\u0259hvi d\u00fcz\u0259ltdikd\u0259n sonra borclu hesab edilir
\nB) borclu hesab edilir\u00a0 \u00a0 \u00a0 D) he\u00e7 bir halda borclu hesab edilmir
\n(GM madd\u0259 238.4.)<\/p>\n

71. Mallar\u0131n ixrac\u0131 \u00fczr\u0259 g\u00f6mr\u00fck borcu n\u0259 zaman yaran\u0131r?<\/strong>
\nA) Daxili mallar\u0131n ixrac g\u00f6mr\u00fck proseduru v\u0259 ya xaricd\u0259 emal x\u00fcsusi g\u00f6mr\u00fck proseduru alt\u0131nda yerl\u0259\u015fdirilm\u0259si n\u0259tic\u0259sind\u0259 yaran\u0131r.
\nB) Daxili mallar\u0131n m\u00fcv\u0259qq\u0259ti ixrac g\u00f6mr\u00fck proseduru v\u0259 ya xaricd\u0259 emal x\u00fcsusi g\u00f6mr\u00fck proseduru alt\u0131nda yerl\u0259\u015fdirilm\u0259si n\u0259tic\u0259sind\u0259 yaran\u0131r.
\nC) Daxili mallar\u0131n beyn\u0259lxalq tranzit x\u00fcsusi g\u00f6mr\u00fck proseduru v\u0259 ya xaricd\u0259 emal x\u00fcsusi g\u00f6mr\u00fck proseduru alt\u0131nda yerl\u0259\u015fdirilm\u0259si n\u0259tic\u0259sind\u0259 yaran\u0131r.
\nD) Daxili mallar\u0131n t\u0259krar ixrac g\u00f6mr\u00fck proseduru v\u0259 ya xaricd\u0259 emal x\u00fcsusi g\u00f6mr\u00fck proseduru alt\u0131nda yerl\u0259\u015fdirilm\u0259si n\u0259tic\u0259sind\u0259 yaran\u0131r.
\n(GM madd\u0259 240.1.)<\/p>\n

72. \u018flav\u0259 d\u0259y\u0259r vergisi \u00fczr\u0259 g\u00f6mr\u00fck borcunun m\u0259bl\u0259\u011fi hesablanark\u0259n mallar\u0131n hans\u0131 d\u0259y\u0259ri \u0259sas g\u00f6t\u00fcr\u00fcl\u00fcr?<\/strong>
\nA) g\u00f6mr\u00fck d\u0259y\u0259ri\u00a0 \u00a0B) faktura d\u0259y\u0259ri\u00a0 \u00a0C) bazar d\u0259y\u0259ri
\nD) Az\u0259rbaycan Respublikas\u0131n\u0131n xarici iqtisadi f\u0259aliyy\u0259tinin mal nomenklaturas\u0131nda \u0259ks olunmu\u015f \u00f6l\u00e7\u00fc vahidi
\n(GM madd\u0259 242.1.)<\/p>\n

73. G\u00f6mr\u00fck r\u00fcsumlar\u0131 \u00fczr\u0259 g\u00f6mr\u00fck borcunun m\u0259bl\u0259\u011fi hesablanark\u0259n hans\u0131 d\u0259y\u0259r \u0259sas g\u00f6t\u00fcr\u00fcl\u00fcr?<\/strong>
\nA) Az\u0259rbaycan Respublikas\u0131n\u0131n xarici iqtisadi f\u0259aliyy\u0259tinin mal nomenklaturas\u0131nda \u0259ks olunmu\u015f g\u00f6mr\u00fck d\u0259y\u0259ri
\nB) Az\u0259rbaycan Respublikas\u0131n\u0131n xarici iqtisadi f\u0259aliyy\u0259tinin mal nomenklaturas\u0131nda \u0259ks olunmu\u015f \u00f6l\u00e7\u00fc vahidi
\nC) bazar d\u0259y\u0259ri
\nD) Az\u0259rbaycan Respublikas\u0131n\u0131n xarici iqtisadi f\u0259aliyy\u0259tinin mal nomenklaturas\u0131nda \u0259ks olunmu\u015f \u00f6l\u00e7\u00fc vahidi v\u0259 g\u00f6mr\u00fck d\u0259y\u0259ri
\n(GM madd\u0259 242.2.)<\/p>\n

74. A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 do\u011frudur?<\/strong>
\nA) g\u00f6mr\u00fck r\u00fcsumlar\u0131n\u0131n v\u0259 y\u0131\u011f\u0131lmas\u0131 g\u00f6mr\u00fck orqanlar\u0131na h\u0259val\u0259 edilmi\u015f vergil\u0259rin hesablanmas\u0131 idxal olunan mallara m\u00fcnasib\u0259td\u0259 mallara dair b\u0259yannam\u0259nin t\u0259qdim olundu\u011fu g\u00fcnd\u0259n, ixrac olunan mallara m\u00fcnasib\u0259td\u0259 is\u0259, g\u00f6mr\u00fck s\u0259rh\u0259dini ke\u00e7\u0259n g\u00fcnd\u0259n ba\u015flan\u0131r
\nB) g\u00f6mr\u00fck r\u00fcsumlar\u0131n\u0131n v\u0259 y\u0131\u011f\u0131lmas\u0131 g\u00f6mr\u00fck orqanlar\u0131na h\u0259val\u0259 edilmi\u015f vergil\u0259rin hesablanmas\u0131 idxal olunan mallara m\u00fcnasib\u0259td\u0259 mallara dair b\u0259yannam\u0259nin t\u0259qdim olundu\u011fu g\u00fcn\u0259d\u0259k, ixrac olunan mallara m\u00fcnasib\u0259td\u0259 is\u0259, g\u00f6mr\u00fck s\u0259rh\u0259dini ke\u00e7\u0259n g\u00fcnd\u0259n ba\u015flan\u0131r
\nC) g\u00f6mr\u00fck r\u00fcsumlar\u0131n\u0131n v\u0259 y\u0131\u011f\u0131lmas\u0131 g\u00f6mr\u00fck orqanlar\u0131na h\u0259val\u0259 edilmi\u015f vergil\u0259rin hesablanmas\u0131 idxal olunan mallara m\u00fcnasib\u0259td\u0259 g\u00f6mr\u00fck s\u0259rh\u0259dini ke\u00e7\u0259n g\u00fcnd\u0259n, ixrac olunan mallara m\u00fcnasib\u0259td\u0259 is\u0259, mallara dair b\u0259yannam\u0259nin t\u0259qdim olundu\u011fu g\u00fcnd\u0259n ba\u015flan\u0131r
\nD) g\u00f6mr\u00fck r\u00fcsumlar\u0131n\u0131n v\u0259 y\u0131\u011f\u0131lmas\u0131 g\u00f6mr\u00fck orqanlar\u0131na h\u0259val\u0259 edilmi\u015f vergil\u0259rin hesablanmas\u0131 idxal olunan mallara m\u00fcnasib\u0259td\u0259 mallara dair b\u0259yannam\u0259nin t\u0259qdim olundu\u011fu g\u00fcnd\u0259n, ixrac olunan mallara m\u00fcnasib\u0259td\u0259 is\u0259, g\u00f6mr\u00fck s\u0259rh\u0259dini ke\u00e7\u0259n\u0259d\u0259k ba\u015flan\u0131r
\n(GM madd\u0259 242.3.)<\/p>\n

75. \u018flav\u0259 d\u0259y\u0259r vergisi \u00fczr\u0259 g\u00f6mr\u00fck borcunun m\u0259bl\u0259\u011fi hans\u0131 orqan t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilir?<\/strong>
\nA) Az\u0259rbaycan Respublikas\u0131 D\u00f6vl\u0259t G\u00f6mr\u00fck Komit\u0259si
\nB) Az\u0259rbaycan Respublikas\u0131 Maliyy\u0259 Nazirliyi
\nC) Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabineti
\nD) Az\u0259rbaycan Respublikas\u0131 Vergil\u0259r Nazirliyi
\n(GM madd\u0259 242.5.)<\/p>\n

76. G\u00f6mr\u00fck borcu n\u0259 vaxt \u00f6d\u0259nilir?<\/strong>
\nA) g\u00f6mr\u00fck orqanlar\u0131 t\u0259r\u0259find\u0259n g\u00f6mr\u00fck b\u0259yannam\u0259si t\u0259sdiq edil\u0259nd\u0259n sonra
\nB) g\u00f6mr\u00fck orqanlar\u0131 t\u0259r\u0259find\u0259n g\u00f6mr\u00fck b\u0259yannam\u0259si t\u0259sdiq edil\u0259nd\u0259n sonra v\u0259 ya g\u00f6mr\u00fck b\u0259yannam\u0259sinin t\u0259sdiqi il\u0259 eyni vaxtda \u00f6d\u0259nilir
\nC) g\u00f6mr\u00fck orqanlar\u0131 t\u0259r\u0259find\u0259n g\u00f6mr\u00fck b\u0259yannam\u0259si t\u0259sdiq edil\u0259n\u0259d\u0259k v\u0259 ya g\u00f6mr\u00fck b\u0259yannam\u0259sinin t\u0259sdiqi il\u0259 eyni vaxtda \u00f6d\u0259nilir
\nD) g\u00f6mr\u00fck orqanlar\u0131 t\u0259r\u0259find\u0259n yaln\u0131z g\u00f6mr\u00fck b\u0259yannam\u0259sinin t\u0259sdiqi il\u0259 eyni vaxtda \u00f6d\u0259nilir
\n(GM madd\u0259 243.1.)<\/p>\n

77. Kommersiya m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulmayan mallar \u00fczr\u0259 g\u00f6mr\u00fck borcu n\u0259 vaxt \u00f6d\u0259nilir?<\/strong>
\nA) mallar g\u00f6mr\u00fck s\u0259rh\u0259dind\u0259n ke\u00e7iril\u0259rk\u0259n sad\u0259l\u0259\u015fdirilmi\u015f b\u0259yannam\u0259nin t\u0259sdiqi il\u0259 eyni vaxtda \u00f6d\u0259nilir
\nB) mallar g\u00f6mr\u00fck s\u0259rh\u0259dind\u0259n ke\u00e7iril\u0259rk\u0259n sad\u0259l\u0259\u015fdirilmi\u015f b\u0259yannam\u0259nin t\u0259sdiqind\u0259n sonra \u00f6d\u0259nilir
\nC) mallar g\u00f6mr\u00fck s\u0259rh\u0259dind\u0259n ke\u00e7iril\u0259rk\u0259n sad\u0259l\u0259\u015fdirilmi\u015f b\u0259yannam\u0259nin t\u0259sdiqind\u0259k \u00f6d\u0259nilir
\nD) mallar g\u00f6mr\u00fck s\u0259rh\u0259dind\u0259n ke\u00e7iril\u0259rk\u0259n sad\u0259l\u0259\u015fdirilmi\u015f b\u0259yannam\u0259nin t\u0259sdiqind\u0259n 1(bir) g\u00fcn sonra \u00f6d\u0259nilir
\n(GM madd\u0259 243.2.)<\/p>\n

78. G\u00f6mr\u00fck b\u0259yannam\u0259sinin verilm\u0259si gecikdirildikd\u0259 g\u00f6mr\u00fck borcunun \u00f6d\u0259nilm\u0259si m\u00fcdd\u0259ti nec\u0259 m\u00fc\u0259yy\u0259n olunur?<\/strong>
\nA) g\u00f6mr\u00fck borcunun \u00f6d\u0259nilm\u0259si m\u00fcdd\u0259ti g\u00f6mr\u00fck b\u0259yannam\u0259sinin verilm\u0259si \u00fc\u00e7\u00fcn m\u00fc\u0259yy\u0259n edil\u0259n m\u00fcdd\u0259tin ba\u015fa \u00e7atd\u0131\u011f\u0131 g\u00fcn\u0259d\u0259k hesablan\u0131r
\nB) g\u00f6mr\u00fck borcunun \u00f6d\u0259nilm\u0259si m\u00fcdd\u0259ti g\u00f6mr\u00fck b\u0259yannam\u0259sinin verilm\u0259si \u00fc\u00e7\u00fcn m\u00fc\u0259yy\u0259n edil\u0259n m\u00fcdd\u0259tin ba\u015fa \u00e7atd\u0131\u011f\u0131 g\u00fcnd\u0259n hesablan\u0131r
\nC) g\u00f6mr\u00fck borcunun \u00f6d\u0259nilm\u0259si m\u00fcdd\u0259ti g\u00f6mr\u00fck b\u0259yannam\u0259sinin verilm\u0259si \u00fc\u00e7\u00fcn m\u00fc\u0259yy\u0259n edil\u0259n m\u00fcdd\u0259tin ba\u015fa \u00e7atd\u0131\u011f\u0131 g\u00fcnd\u0259n 1(bir) g\u00fcn sonra hesablan\u0131r
\nD) g\u00f6mr\u00fck borcunun \u00f6d\u0259nilm\u0259si m\u00fcdd\u0259ti g\u00f6mr\u00fck b\u0259yannam\u0259sinin verilm\u0259si \u00fc\u00e7\u00fcn m\u00fc\u0259yy\u0259n edil\u0259n m\u00fcdd\u0259tin ba\u015fa \u00e7atmas\u0131na 1(bir) g\u00fcn qalm\u0131\u015f hesablan\u0131r
\n(GM madd\u0259 243.3.)<\/p>\n

79. A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 do\u011frudur?<\/strong>
\nA) G\u00f6mr\u00fck M\u0259c\u0259ll\u0259sinin 156.2-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan d\u00f6vri b\u0259yannam\u0259 verildiyi halda, g\u00f6mr\u00fck borcu mallar m\u00fcvafiq g\u00f6mr\u00fck orqan\u0131na t\u0259qdim olundu\u011fu tarixd\u0259n 5 ( be\u015f) g\u00fcnd\u0259n gec olmayaraq \u00f6d\u0259nilm\u0259lidir
\nB) G\u00f6mr\u00fck M\u0259c\u0259ll\u0259sinin 156.2-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan d\u00f6vri b\u0259yannam\u0259 verildiyi halda, g\u00f6mr\u00fck borcu mallar m\u00fcvafiq g\u00f6mr\u00fck orqan\u0131na t\u0259qdim olundu\u011fu tarixd\u0259n 15 (on be\u015f) g\u00fcnd\u0259n gec olmayaraq \u00f6d\u0259nilm\u0259lidir
\nC) G\u00f6mr\u00fck M\u0259c\u0259ll\u0259sinin 156.2-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan d\u00f6vri b\u0259yannam\u0259 verildiyi halda, g\u00f6mr\u00fck borcu mallar m\u00fcvafiq g\u00f6mr\u00fck orqan\u0131na t\u0259qdim olundu\u011fu tarixd\u0259n 10 (on ) g\u00fcnd\u0259n gec olmayaraq \u00f6d\u0259nilm\u0259lidir
\nD) G\u00f6mr\u00fck M\u0259c\u0259ll\u0259sinin 156.2-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan d\u00f6vri b\u0259yannam\u0259 verildiyi halda, g\u00f6mr\u00fck borcu mallar m\u00fcvafiq g\u00f6mr\u00fck orqan\u0131na t\u0259qdim olundu\u011fu tarixd\u0259n 3 (\u00fc\u00e7) g\u00fcnd\u0259n gec olmayaraq \u00f6d\u0259nilm\u0259lidir
\n(GM madd\u0259 243.4.)<\/p>\n

80. G\u00f6mr\u00fck borcu hans\u0131 qaydada \u00f6d\u0259nilir?<\/strong>
\nA) g\u00f6mr\u00fck orqan\u0131na (yaln\u0131z bank, po\u00e7t v\u0259 ya plastik kart vasit\u0259si il\u0259), beyn\u0259lxalq po\u00e7t g\u00f6nd\u0259ri\u015fl\u0259ri il\u0259 g\u00f6nd\u0259ril\u0259n mallar \u00fc\u00e7\u00fcn is\u0259 po\u00e7t rabit\u0259si operatorlar\u0131na (qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f \u00f6d\u0259ni\u015f vasit\u0259l\u0259ri il\u0259) \u00f6d\u0259nilir
\nB) g\u00f6mr\u00fck orqan\u0131na yaln\u0131z bank, beyn\u0259lxalq po\u00e7t g\u00f6nd\u0259ri\u015fl\u0259ri il\u0259 g\u00f6nd\u0259ril\u0259n mallar \u00fc\u00e7\u00fcn is\u0259 po\u00e7t rabit\u0259si operatorlar\u0131na (qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f \u00f6d\u0259ni\u015f vasit\u0259l\u0259ri il\u0259) \u00f6d\u0259nilir
\nC) g\u00f6mr\u00fck orqan\u0131na (yaln\u0131z po\u00e7t v\u0259 ya plastik kart vasit\u0259si il\u0259), beyn\u0259lxalq po\u00e7t g\u00f6nd\u0259ri\u015fl\u0259ri il\u0259 g\u00f6nd\u0259ril\u0259n mallar \u00fc\u00e7\u00fcn is\u0259 po\u00e7t rabit\u0259si operatorlar\u0131na (qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f \u00f6d\u0259ni\u015f vasit\u0259l\u0259ri il\u0259) \u00f6d\u0259nilir
\nD) g\u00f6mr\u00fck orqan\u0131na plastik kart vasit\u0259si il\u0259, beyn\u0259lxalq po\u00e7t g\u00f6nd\u0259ri\u015fl\u0259ri il\u0259 g\u00f6nd\u0259ril\u0259n mallar \u00fc\u00e7\u00fcn is\u0259 po\u00e7t rabit\u0259si operatorlar\u0131na(qanunda m\u00fc\u0259yy\u0259n edilmi\u015f \u00f6d\u0259ni\u015f vasit\u0259l\u0259ri il\u0259) \u00f6d\u0259nilir
\n(GM madd\u0259 244.1.)<\/p>\n

81. G\u00f6mr\u00fck borcu \u00fczr\u0259 \u00f6d\u0259ni\u015fl\u0259rin h\u0259yata ke\u00e7irilm\u0259si m\u0259qs\u0259dil\u0259 g\u00f6mr\u00fck s\u0259rh\u0259d burax\u0131l\u0131\u015f m\u0259nt\u0259q\u0259l\u0259rind\u0259 bank v\u0259 ya po\u00e7t \u015f\u00f6b\u0259l\u0259ri yarad\u0131la bil\u0259rmi?<\/strong>
\nA) yarad\u0131la bilm\u0259z\u00a0 \u00a0C) yaln\u0131z po\u00e7t \u015f\u00f6b\u0259l\u0259ri yarad\u0131la bil\u0259r
\nB) yaln\u0131z bank \u015f\u00f6b\u0259l\u0259ri yarad\u0131la bil\u0259r\u00a0 \u00a0 D) h\u0259m bank, h\u0259m d\u0259 po\u00e7t \u015f\u00f6b\u0259l\u0259ri yarad\u0131la bil\u0259r
\n(GM madd\u0259 244.2.)<\/p>\n

82. G\u00f6mr\u00fck borcu kim t\u0259r\u0259find\u0259n \u00f6d\u0259nilm\u0259lidir?<\/strong>
\nA) mallar\u0131n idxal-ixrac\u0131 il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259rin s\u0259lahiyy\u0259tili n\u00fcmay\u0259nd\u0259l\u0259ri t\u0259r\u0259find\u0259n
\nB) mallar\u0131n idxal-ixrac\u0131 il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259rin bilavasit\u0259 \u00f6zl\u0259ri t\u0259r\u0259find\u0259n
\nC) g\u00f6mr\u00fck orqanlar\u0131 t\u0259r\u0259find\u0259n
\nD) ist\u0259nil\u0259n maraql\u0131 \u015f\u0259xs t\u0259r\u0259find\u0259n
\n(GM madd\u0259 244.3.)<\/p>\n

83. Po\u00e7t rabit\u0259si operatorlar\u0131 g\u00f6mr\u00fck borcu \u00fczr\u0259 \u00f6d\u0259ni\u015fl\u0259ri hans\u0131 orqanlar\u0131n birlikd\u0259 m\u00fc\u0259yy\u0259n etdiyi qaydada g\u00f6mr\u00fck orqanlar\u0131n\u0131n hesab\u0131na k\u00f6\u00e7\u00fcr\u00fcrl\u0259r?<\/strong>
\nA) Maliyy\u0259 nazirliyi v\u0259 D\u00f6vl\u0259t G\u00f6mr\u00fck Komit\u0259si
\nC) D\u00f6vl\u0259t G\u00f6mr\u00fck Komit\u0259si v\u0259 Rabit\u0259 v\u0259 Y\u00fcks\u0259k Texnologiyalar nazirliyi
\nB) Maliyy\u0259 nazirliyi v\u0259 Rabit\u0259 v\u0259 Y\u00fcks\u0259k Texnologiyalar nazirliyinin
\nD) D\u00f6vl\u0259t G\u00f6mr\u00fck Komit\u0259si v\u0259 Nazirl\u0259r Kabineti
\n(GM madd\u0259 244.4.)<\/p>\n

84. A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 do\u011frudur?<\/strong>
\nA) yol vergisi v\u0259 icaz\u0259 blank\u0131na g\u00f6r\u0259 d\u00f6vl\u0259t r\u00fcsumu xarici d\u00f6vl\u0259tl\u0259rin avton\u0259qliyyat vasit\u0259l\u0259ri g\u00f6mr\u00fck \u0259razisin\u0259 daxil olan zaman g\u00f6mr\u00fck orqanlar\u0131 t\u0259r\u0259find\u0259n tutulur v\u0259 \u00fc\u00e7 bank g\u00fcn\u00fc \u0259rzind\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 k\u00f6\u00e7\u00fcr\u00fcl\u00fcr
\nB) yol vergisi v\u0259 icaz\u0259 blank\u0131na g\u00f6r\u0259 d\u00f6vl\u0259t r\u00fcsumu xarici d\u00f6vl\u0259tl\u0259rin avton\u0259qliyyat vasit\u0259l\u0259ri g\u00f6mr\u00fck \u0259razisin\u0259 daxil olan zaman g\u00f6mr\u00fck orqanlar\u0131 t\u0259r\u0259find\u0259n tutulur v\u0259 bir i\u015f g\u00fcn\u00fc \u0259rzind\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 k\u00f6\u00e7\u00fcr\u00fcl\u00fcr
\nC) yol vergisi v\u0259 icaz\u0259 blank\u0131na g\u00f6r\u0259 d\u00f6vl\u0259t r\u00fcsumu xarici d\u00f6vl\u0259tl\u0259rin avton\u0259qliyyat vasit\u0259l\u0259ri g\u00f6mr\u00fck \u0259razisin\u0259 daxil olan zaman g\u00f6mr\u00fck orqanlar\u0131 t\u0259r\u0259find\u0259n tutulur v\u0259 bir bank g\u00fcn\u00fc \u0259rzind\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 k\u00f6\u00e7\u00fcr\u00fcl\u00fcr
\nD) yol vergisi v\u0259 icaz\u0259 blank\u0131na g\u00f6r\u0259 d\u00f6vl\u0259t r\u00fcsumu avton\u0259qliyyat vasit\u0259l\u0259ri g\u00f6mr\u00fck \u0259razisin\u0259 daxil olan zaman g\u00f6mr\u00fck orqanlar\u0131 t\u0259r\u0259find\u0259n tutulur v\u0259 bir bank g\u00fcn\u00fc \u0259rzind\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 k\u00f6\u00e7\u00fcr\u00fcl\u00fcr
\n(GM madd\u0259 244.5.)<\/p>\n

85. G\u00f6mr\u00fck borcunun \u00f6d\u0259nilm\u0259sin\u0259 ne\u00e7\u0259 g\u00fcn\u0259d\u0259k m\u00f6hl\u0259t verilir?<\/strong>
\nA) m\u00f6hl\u0259t verilmir\u00a0 \u00a0C) 30 (otuz) g\u00fcnd\u0259n 60 (altm\u0131\u015f) g\u00fcn\u0259d\u0259k
\nB) 14 (on d\u00f6rd) g\u00fcnd\u0259n 60 (altm\u0131\u015f) g\u00fcn\u0259d\u0259k\u00a0 \u00a0D) 60 (altm\u0131\u015f) g\u00fcn\u0259d\u0259k
\n(GM madd\u0259 246.1.)<\/p>\n

86. G\u00f6mr\u00fck borcunun \u00f6d\u0259nilm\u0259sin\u0259 veril\u0259n m\u00f6hl\u0259t m\u00fcdd\u0259tinin n\u00f6vb\u0259ti maliyy\u0259 ilin\u0259 ke\u00e7m\u0259si il\u0259 ba\u011fl\u0131 g\u00f6mr\u00fck r\u0259smil\u0259\u015fdirilm\u0259sini h\u0259yata ke\u00e7ir\u0259n g\u00f6mr\u00fck orqan\u0131ndan Az\u0259rbaycan Respublikas\u0131n\u0131n D\u00f6vl\u0259t G\u00f6mr\u00fck Komit\u0259sin\u0259 m\u0259lumat daxil oldu\u011fu t\u0259qdird\u0259 Komit\u0259 bu bar\u0259d\u0259 hans\u0131 m\u0259rk\u0259zi icra hakimiyy\u0259ti orqan\u0131na m\u0259lumat verm\u0259lidir?<\/strong>
\nA) Az\u0259rbaycan Respublikas\u0131n\u0131n Hesablama Palatas\u0131na.
\nB) Az\u0259rbaycan Respublikas\u0131n\u0131n Nazirl\u0259r Kabinetin\u0259.
\nC) Az\u0259rbaycan Respublikas\u0131n\u0131n \u0130qtisadiyyat v\u0259 S\u0259naye Nazirliyin\u0259.
\nD) Az\u0259rbaycan Respublikas\u0131n\u0131n Maliyy\u0259 Nazirliyin\u0259.<\/p>\n

87. G\u00f6mr\u00fck borcunun \u00f6d\u0259nilm\u0259sin\u0259 m\u00f6hl\u0259t verilm\u0259si zaman\u0131 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259nil\u0259n \u0259lav\u0259 v\u0259saitl\u0259r m\u00f6vcuddurmu?<\/strong>
\nA) G\u00f6mr\u00fck borcunun \u00f6d\u0259nilm\u0259sin\u0259 m\u00f6hl\u0259t verilm\u0259si zaman\u0131 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259nil\u0259n \u0259lav\u0259 v\u0259saitl\u0259r m\u00f6vcud deyil.
\nB) G\u00f6mr\u00fck borcunun \u00f6d\u0259nilm\u0259sin\u0259 veril\u0259n m\u00f6hl\u0259t m\u00fcdd\u0259tind\u0259 borcun m\u0259bl\u0259\u011fin\u0259 3 (\u00fc\u00e7) faiz d\u0259r\u0259c\u0259si il\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259nil\u0259n faizl\u0259r hesablan\u0131r.
\nC) G\u00f6mr\u00fck borcunun \u00f6d\u0259nilm\u0259sin\u0259 veril\u0259n m\u00f6hl\u0259t m\u00fcdd\u0259tind\u0259 borcun m\u0259bl\u0259\u011fin\u0259 Az\u0259rbaycan Respublikas\u0131 M\u0259rk\u0259zi Bank\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi u\u00e7ot d\u0259r\u0259c\u0259si il\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259nil\u0259n faizl\u0259r hesablan\u0131r.
\nD) G\u00f6mr\u00fck borcunun \u00f6d\u0259nilm\u0259sin\u0259 veril\u0259n m\u00f6hl\u0259t m\u00fcdd\u0259tind\u0259 borcun m\u0259bl\u0259\u011fin\u0259 1 (bir) faiz d\u0259r\u0259c\u0259si il\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259nil\u0259n faizl\u0259r hesablan\u0131r.
\n(GM madd\u0259 246.2.)<\/p>\n

88. G\u00f6mr\u00fck borcunun \u00f6d\u0259nilm\u0259sinin G\u00f6mr\u00fck M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259ti pozulduqda, g\u00f6mr\u00fck orqanlar\u0131 \u00f6d\u0259yici bar\u0259d\u0259 hans\u0131 t\u0259dbiri g\u00f6r\u00fcr?<\/strong>
\nA) g\u00f6mr\u00fck orqanlar\u0131 \u00f6d\u0259yiciy\u0259 sanksiya t\u0259tbiq edirl\u0259r
\nB) borc \u00f6d\u0259nil\u0259n\u0259d\u0259k \u00f6d\u0259yicinin \u0259m\u0259liyyatlar\u0131n\u0131 dayand\u0131r\u0131rlar
\nC) g\u00f6mr\u00fck orqanlar\u0131 \u00f6d\u0259yicid\u0259n d\u0259bb\u0259 pulu al\u0131rlar
\nD) \u00f6d\u0259yicinin bank hesablar\u0131na s\u0259r\u0259ncam qoyurlar
\n(GM madd\u0259 247.1.)<\/p>\n

89. G\u00f6mr\u00fck borcunun \u00f6d\u0259nilm\u0259sinin G\u00f6mr\u00fck M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259ti pozulduqda, g\u00f6mr\u00fck orqanlar\u0131 \u00f6d\u0259yicid\u0259n hans\u0131 m\u0259bl\u0259\u011fd\u0259 d\u0259bb\u0259 pulu t\u0259l\u0259b edirl\u0259r?<\/strong>
\nA) G\u00f6mr\u00fck borcu m\u0259bl\u0259\u011finin 0,01 faizi miqdar\u0131nda.
\nB) G\u00f6mr\u00fck borcu m\u0259bl\u0259\u011finin 0,1 faizi miqdar\u0131nda.
\nC) G\u00f6mr\u00fck borcu m\u0259bl\u0259\u011finin 0,3 faizi miqdar\u0131nda.
\nD) G\u00f6mr\u00fck borcu m\u0259bl\u0259\u011finin 0,2 faizi miqdar\u0131nda.
\n(GM madd\u0259 247.3.)<\/p>\n

90. G\u00f6mr\u00fck borcu \u00fczr\u0259 d\u0259bb\u0259 pulu hans\u0131 m\u00fcdd\u0259t\u0259 t\u0259tbiq edilir?<\/strong>
\nA) B\u00fct\u00fcn \u00f6tm\u00fc\u015f m\u00fcdd\u0259t\u0259.
\nB) B\u00fct\u00fcn \u00f6tm\u00fc\u015f m\u00fcdd\u0259t\u0259, lakin 6 aydan \u00e7ox olmamaq \u015f\u0259rti il\u0259.
\nC) B\u00fct\u00fcn \u00f6tm\u00fc\u015f m\u00fcdd\u0259t\u0259, lakin iki ild\u0259n \u00e7ox olmamaq \u015f\u0259rti il\u0259.
\nD) B\u00fct\u00fcn \u00f6tm\u00fc\u015f m\u00fcdd\u0259t\u0259, lakin bir ild\u0259n \u00e7ox olmamaq \u015f\u0259rti il\u0259.
\n( GM madd\u0259 247.3.)<\/p>\n

91. D\u0259bb\u0259 pulu n\u0259 vaxt \u00f6d\u0259nilir?<\/strong>
\nA) D\u0259bb\u0259 pulu g\u00f6mr\u00fck borcu il\u0259 eyni vaxtda \u00f6d\u0259nilir.
\nB) D\u0259bb\u0259 pulu g\u00f6mr\u00fck borcu \u00f6d\u0259nildikd\u0259n sonra \u00f6d\u0259nilir.
\nC) D\u0259bb\u0259 pulu g\u00f6mr\u00fck borcu \u00f6d\u0259nildikd\u0259n 1 i\u015f g\u00fcn\u00fc sonra \u00f6d\u0259nilir.
\nD) D\u0259bb\u0259 pulu g\u00f6mr\u00fck borcu \u00f6d\u0259nildikd\u0259n 3 i\u015f g\u00fcn\u00fc sonra \u00f6d\u0259nilir.
\n(GM madd\u0259 247.4.)<\/p>\n

92. \u00d6d\u0259nilm\u0259mi\u015f g\u00f6mr\u00fck borclar\u0131 ne\u00e7\u0259 il \u0259rzind\u0259 g\u00f6mr\u00fck t\u0259r\u0259find\u0259n m\u0259cburi tutulur?<\/strong>
\nA) 5 (be\u015f) il\u00a0 \u00a0B) 2 (iki) il\u00a0 \u00a0C) 3 (\u00fc\u00e7) il\u00a0 \u00a0D) 1 (bir) il
\n(GM madd\u0259 249.1.)<\/p>\n

93. A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 do\u011frudur?<\/strong>
\nA) g\u00f6mr\u00fck b\u0259yannam\u0259sind\u0259ki s\u0259hvl\u0259rin g\u00f6mr\u00fck borcunun m\u0259bl\u0259\u011finin qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edildiyind\u0259n az m\u0259bl\u0259\u011fd\u0259 hesablanmas\u0131na, yaxud \u00f6d\u0259nilm\u0259sin\u0259 s\u0259b\u0259b olmas\u0131 2 (iki) il \u0259rzind\u0259 a\u015fkar edildikd\u0259, g\u00f6mr\u00fck orqanlar\u0131 \u00f6d\u0259yicid\u0259n \u00f6d\u0259nilm\u0259mi\u015f m\u0259bl\u0259\u011fl\u0259ri al\u0131rlar
\nB) g\u00f6mr\u00fck b\u0259yannam\u0259sind\u0259ki s\u0259hvl\u0259rin g\u00f6mr\u00fck borcunun m\u0259bl\u0259\u011finin qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edildiyind\u0259n az m\u0259bl\u0259\u011fd\u0259 hesablanmas\u0131na, yaxud \u00f6d\u0259nilm\u0259sin\u0259 s\u0259b\u0259b olmas\u0131 3 (\u00fc\u00e7) il \u0259rzind\u0259 a\u015fkar edildikd\u0259, g\u00f6mr\u00fck orqanlar\u0131 \u00f6d\u0259yicid\u0259n \u00f6d\u0259nilm\u0259mi\u015f m\u0259bl\u0259\u011fl\u0259ri al\u0131rlar
\nC) g\u00f6mr\u00fck b\u0259yannam\u0259sind\u0259ki s\u0259hvl\u0259rin g\u00f6mr\u00fck borcunun m\u0259bl\u0259\u011finin qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edildiyind\u0259n az m\u0259bl\u0259\u011fd\u0259 hesablanmas\u0131na, yaxud \u00f6d\u0259nilm\u0259sin\u0259 s\u0259b\u0259b olmas\u0131 5 (be\u015f) il \u0259rzind\u0259 a\u015fkar edildikd\u0259, g\u00f6mr\u00fck orqanlar\u0131 \u00f6d\u0259yicid\u0259n \u00f6d\u0259nilm\u0259mi\u015f m\u0259bl\u0259\u011fl\u0259ri al\u0131rlar
\nD) g\u00f6mr\u00fck b\u0259yannam\u0259sind\u0259ki s\u0259hvl\u0259rin g\u00f6mr\u00fck borcunun m\u0259bl\u0259\u011finin qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edildiyind\u0259n az m\u0259bl\u0259\u011fd\u0259 hesablanmas\u0131na, yaxud \u00f6d\u0259nilm\u0259sin\u0259 s\u0259b\u0259b olmas\u0131 1 (il) il \u0259rzind\u0259 a\u015fkar edildikd\u0259, g\u00f6mr\u00fck orqanlar\u0131 \u00f6d\u0259yicid\u0259n \u00f6d\u0259nilm\u0259mi\u015f m\u0259bl\u0259\u011fl\u0259ri al\u0131rlar
\n(GM madd\u0259 249.2.)<\/p>\n

94. Vaxt\u0131nda \u00f6d\u0259nilm\u0259mi\u015f g\u00f6mr\u00fck borclar\u0131 \u00f6d\u0259yicid\u0259n hans\u0131 qaydada tutulur?<\/strong>
\nA) vaxt\u0131nda \u00f6d\u0259nilm\u0259mi\u015f g\u00f6mr\u00fck borclar\u0131 g\u00f6mr\u00fck orqanlar\u0131n\u0131n icra (\u00f6d\u0259ni\u015f) s\u0259n\u0259di \u0259sas\u0131nda, vergi borclar\u0131n\u0131n d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 al\u0131nmas\u0131n\u0131n qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydalar\u0131na uy\u011fun olaraq, \u00f6d\u0259yicinin bank hesablar\u0131ndan tutulur
\nB) vaxt\u0131nda \u00f6d\u0259nilm\u0259mi\u015f g\u00f6mr\u00fck borclar\u0131 g\u00f6mr\u00fck orqanlar\u0131n\u0131n q\u0259rar\u0131 \u0259sas\u0131nda, vergi borclar\u0131n\u0131n d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 al\u0131nmas\u0131n\u0131n qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydalar\u0131na uy\u011fun olaraq, \u00f6d\u0259yicinin bank hesablar\u0131ndan tutulur
\nC) vaxt\u0131nda \u00f6d\u0259nilm\u0259mi\u015f g\u00f6mr\u00fck borclar\u0131 g\u00f6mr\u00fck orqanlar\u0131n\u0131n s\u0259rancam\u0131 \u0259sas\u0131nda, vergi borclar\u0131n\u0131n d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 al\u0131nmas\u0131n\u0131n qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydalar\u0131na uy\u011fun olaraq, \u00f6d\u0259yicinin bank hesablar\u0131ndan tutulur
\nD) vaxt\u0131nda \u00f6d\u0259nilm\u0259mi\u015f g\u00f6mr\u00fck borclar\u0131 m\u0259hk\u0259m\u0259nin q\u0259rar\u0131 \u0259sas\u0131nda, vergi borclar\u0131n\u0131n d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 al\u0131nmas\u0131n\u0131n qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydalar\u0131na uy\u011fun olaraq, \u00f6d\u0259yicinin bank hesablar\u0131ndan tutulur
\n(GM madd\u0259 249.3.)<\/p>\n

95. Hans\u0131 orqan \u00f6d\u0259yicinin banklardak\u0131 hesabla\u015fma, valyuta v\u0259 dig\u0259r hesablar\u0131na h\u0259bs qoyulmas\u0131 bar\u0259d\u0259 m\u0259hk\u0259m\u0259d\u0259 iddia qald\u0131r\u0131r?<\/strong>
\nA) Az\u0259rbaycan Respublikas\u0131 D\u00f6vl\u0259t G\u00f6mr\u00fck Komit\u0259si
\nB) Az\u0259rbaycan Respublikas\u0131 Maliyy\u0259 Nazirliyi
\nC) Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabineti
\nD) Az\u0259rbaycan Respublikas\u0131 Vergil\u0259r Nazirliyi
\n(GM madd\u0259 249.4.)<\/p>\n

96. A\u015fa\u011f\u0131dak\u0131lardan hans\u0131 do\u011fru olmayanlara aid deyil?<\/strong>
\nA) mallar\u0131 v\u0259 n\u0259qliyyat vasit\u0259l\u0259rini g\u00f6mr\u00fck s\u0259rh\u0259dind\u0259n qanunsuz ke\u00e7ir\u0259n \u015f\u0259xs, h\u0259m\u00e7inin onlar\u0131n qanunsuz ke\u00e7irildiyind\u0259n \u015f\u00fcbh\u0259l\u0259ndiyi, yaxud bilm\u0259li oldu\u011fu halda, bel\u0259 \u0259m\u0259liyyatda i\u015ftirak ed\u0259n \u015f\u0259xs, h\u0259min mallar\u0131 v\u0259
\nn\u0259qliyyat vasit\u0259l\u0259rini \u00f6z m\u00fclkiyy\u0259tin\u0259 v\u0259 ya istifad\u0259sin\u0259 g\u00f6t\u00fcr\u0259n \u015f\u0259xs g\u00f6mr\u00fck borcunun \u00f6d\u0259nilm\u0259si \u00fczr\u0259 b\u0259yannam\u0259\u00e7i il\u0259 birg\u0259 m\u0259suliyy\u0259t da\u015f\u0131y\u0131rlar
\nB) mallar\u0131 v\u0259 n\u0259qliyyat vasit\u0259l\u0259rini g\u00f6mr\u00fck s\u0259rh\u0259dind\u0259n qanunsuz ke\u00e7ir\u0259n \u015f\u0259xs, ( onlar\u0131n qanunsuz ke\u00e7irildiyini bildiyi, yaxud bilm\u0259li oldu\u011fu hallar istisna olmaqla), bel\u0259 \u0259m\u0259liyyatda i\u015ftirak ed\u0259n \u015f\u0259xs, h\u0259min mallar\u0131 v\u0259 n\u0259qliyyat vasit\u0259l\u0259rini \u00f6z m\u00fclkiyy\u0259tin\u0259 v\u0259 ya istifad\u0259sin\u0259 g\u00f6t\u00fcr\u0259n \u015f\u0259xs g\u00f6mr\u00fck borcunun \u00f6d\u0259nilm\u0259si \u00fczr\u0259 b\u0259yannam\u0259\u00e7i il\u0259 birg\u0259 m\u0259suliyy\u0259t da\u015f\u0131y\u0131rlar
\nC) mallar\u0131 v\u0259 n\u0259qliyyat vasit\u0259l\u0259rini g\u00f6mr\u00fck s\u0259rh\u0259dind\u0259n qanunsuz ke\u00e7ir\u0259n \u015f\u0259xs, h\u0259min mallar\u0131 v\u0259 n\u0259qliyyat vasit\u0259l\u0259rini \u00f6z m\u00fclkiyy\u0259tin\u0259 v\u0259 ya istifad\u0259sin\u0259 g\u00f6t\u00fcr\u0259n \u015f\u0259xs g\u00f6mr\u00fck borcunun \u00f6d\u0259nilm\u0259si \u00fczr\u0259 b\u0259yannam\u0259\u00e7i il\u0259 birg\u0259 m\u0259suliyy\u0259t da\u015f\u0131y\u0131rlar
\nD) mallar\u0131 v\u0259 n\u0259qliyyat vasit\u0259l\u0259rini g\u00f6mr\u00fck s\u0259rh\u0259dind\u0259n qanunsuz ke\u00e7ir\u0259n \u015f\u0259xs, h\u0259m\u00e7inin onlar\u0131n qanunsuz ke\u00e7irildiyini bildiyi, yaxud bilm\u0259li oldu\u011fu halda, bel\u0259 \u0259m\u0259liyyatda i\u015ftirak ed\u0259n \u015f\u0259xs, h\u0259min mallar\u0131 v\u0259 n\u0259qliyyat vasit\u0259l\u0259rini \u00f6z m\u00fclkiyy\u0259tin\u0259 v\u0259 ya istifad\u0259sin\u0259 g\u00f6t\u00fcr\u0259n \u015f\u0259xs g\u00f6mr\u00fck borcunun \u00f6d\u0259nilm\u0259si \u00fczr\u0259 b\u0259yannam\u0259\u00e7i il\u0259 birg\u0259 m\u0259suliyy\u0259t da\u015f\u0131y\u0131rlar
\n(GM madd\u0259 249.5.)<\/p>\n

97. G\u00f6mr\u00fck borcunun \u00f6d\u0259nilm\u0259sinin t\u0259min edilm\u0259si \u00fcsullar\u0131 G\u00f6mr\u00fck M\u0259c\u0259ll\u0259sinin hans\u0131 madd\u0259sind\u0259\u0259ks olunmu\u015fdur?<\/strong>
\nA) 258-ci madd\u0259sind\u0259.\u00a0 \u00a0B) 195-ci madd\u0259sind\u0259.\u00a0 \u00a0C) 167-ci madd\u0259sind\u0259.\u00a0 \u00a0D) 334-c\u00fc madd\u0259sind\u0259.
\n(GM madd\u0259 258.1.)<\/p>\n

98. G\u00f6mr\u00fck borcunun \u00f6d\u0259nilm\u0259sinin t\u0259min edilm\u0259si \u00fc\u00e7\u00fcn hans\u0131 t\u0259minat \u00fcsullar\u0131ndan (t\u0259minatdan) istifad\u0259 olunur?<\/strong>
\nA) girov, veksel zaminliyi , d\u00f6vl\u0259t qarantiyas\u0131, \u00fc\u00e7\u00fcnc\u00fc \u015f\u0259xsin zaminliyi, avans \u00f6d\u0259m\u0259l\u0259r
\nB) girov, veksel zaminliyi , bank qarantiyas\u0131, ikinci \u015f\u0259xsin zaminliyi, avans \u00f6d\u0259m\u0259l\u0259r
\nC) girov, veksel zaminliyi , bank qarantiyas\u0131, \u00fc\u00e7\u00fcnc\u00fc \u015f\u0259xsin zaminliyi, avans \u00f6d\u0259m\u0259l\u0259r
\nD) \u00f6d\u0259nilm\u0259li olan m\u0259bl\u0259\u011fin g\u00f6mr\u00fck orqan\u0131n\u0131n depozit hesab\u0131na k\u00f6\u00e7\u00fcr\u00fclm\u0259si, cari \u00f6d\u0259m\u0259l\u0259r
\n(GM madd\u0259 258.1.)<\/p>\n

99. T\u0259minatdan istifad\u0259 etm\u0259kl\u0259 g\u00f6mr\u00fck borcunun \u00f6d\u0259nilm\u0259sinin t\u0259min edilm\u0259si qaydalar\u0131n\u0131 hans\u0131 orqan m\u00fc\u0259yy\u0259n edir?<\/strong>
\nA) Az\u0259rbaycan Respublikas\u0131 D\u00f6vl\u0259t G\u00f6mr\u00fck Komit\u0259si
\nB) Az\u0259rbaycan Respublikas\u0131 Maliyy\u0259 Nazirliyi
\nC) Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabineti
\nD) Az\u0259rbaycan Respublikas\u0131 Vergil\u0259r Nazirliyi
\n(GM madd\u0259 258.3.)<\/p>\n

100. G\u00f6mr\u00fck borcu \u00fczr\u0259 \u00f6d\u0259nilmi\u015f g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259ri a\u015fa\u011f\u0131dak\u0131 hans\u0131 hallarda qaytar\u0131l\u0131r?<\/strong>
\n1. mallar q\u00fcsurlu olduqda 2. mallar xarab olduqda
\n3. g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259rinin m\u0259bl\u0259\u011fi hesablanark\u0259n s\u0259hv\u0259 yol verildikd\u0259
\n4. g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259ri na\u011fd qaydada edildikd\u0259
\n5. \u201cAntidempinq, kompensasiya v\u0259 m\u00fchafiz\u0259 t\u0259dbirl\u0259ri haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununda n\u0259z\u0259rd\u0259 tutulan hallarda
\nA)1,3,5\u00a0 \u00a0B)1,2,3\u00a0 \u00a0C)3,4,5\u00a0 \u00a0D)2,4,5
\n(GM madd\u0259 267.1.)<\/p>\n

101. G\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259ri hans\u0131 orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi qaydada qaytar\u0131l\u0131r?<\/strong>
\nA) Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabineti
\nB) Az\u0259rbaycan Respublikas\u0131 Maliyy\u0259 Nazirliyi
\nC) Az\u0259rbaycan Respublikas\u0131 D\u00f6vl\u0259t G\u00f6mr\u00fck Komit\u0259si
\nD) Az\u0259rbaycan Respublikas\u0131 Vergil\u0259r Nazirliyi
\n(GM madd\u0259 267.2.)<\/p>\n

102. G\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259ri qaytar\u0131lark\u0259n g\u00f6mr\u00fck orqanlar\u0131 t\u0259r\u0259find\u0259n hans\u0131 m\u0259bl\u0259\u011fd\u0259 faizl\u0259rin \u00f6d\u0259nilir?<\/strong>
\nA) G\u00f6mr\u00fck M\u0259c\u0259llsinin 267.4-c\u00fc madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f hal istisna olmaqla, g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259rinin qaytar\u0131lmas\u0131 g\u00f6mr\u00fck orqanlar\u0131 t\u0259r\u0259find\u0259n faizl\u0259rin \u00f6d\u0259nilm\u0259sin\u0259 s\u0259b\u0259b olmur
\nB) G\u00f6mr\u00fck borcu m\u0259bl\u0259\u011finin 0,01 faizi miqdar\u0131nda.
\nC) G\u00f6mr\u00fck borcu m\u0259bl\u0259\u011finin 0,1 faizi miqdar\u0131nda.
\nD) g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259rinin qaytar\u0131lmas\u0131 g\u00f6mr\u00fck orqanlar\u0131 t\u0259r\u0259find\u0259n faizl\u0259rin \u00f6d\u0259nilm\u0259sin\u0259 s\u0259b\u0259b olmur
\n(GM madd\u0259 267.3.)<\/p>\n

103. G\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259rinin qaytar\u0131lmas\u0131 bar\u0259d\u0259 q\u0259rar verildikd\u0259n sonra ne\u00e7\u0259 ay \u0259rzind\u0259 \u00f6d\u0259ni\u015f edilm\u0259dikd\u0259 v\u0259 bu gecikm\u0259 g\u00f6mr\u00fck orqan\u0131n\u0131n (onun v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin) h\u0259r\u0259k\u0259tl\u0259ri (h\u0259r\u0259k\u0259tsizliyi) n\u0259tic\u0259sind\u0259 ba\u015f verdikd\u0259, faizl\u0259r hesablan\u0131r v\u0259 \u015f\u0259xs\u0259 \u00f6d\u0259nilir?<\/strong>
\nA) 2 (iki) ay \u0259rzind\u0259\u00a0 B) 1 (bir) ay \u0259rzind\u0259\u00a0 \u00a0C) 3 (\u00fc\u00e7) ay \u0259rzind\u0259\u00a0 D) 5 (be\u015f) ay \u0259rzind\u0259
\n(GM madd\u0259 267.4.)<\/p>\n

104. Faizl\u0259r hans\u0131 m\u00fcdd\u0259t \u00fczr\u0259 hesablan\u0131r?<\/strong>
\nA) \u00fc\u00e7 ayl\u0131q m\u00fcdd\u0259tin ikinci ay\u0131n\u0131n bitdiyi tarixd\u0259n g\u00f6mr\u00fck \u00f6d\u0259ni\u015finin qaytar\u0131ld\u0131\u011f\u0131 tarix\u0259d\u0259k
\nB) \u00fc\u00e7 ayl\u0131q m\u00fcdd\u0259tin birinci ay\u0131n\u0131n ba\u015fa \u00e7atd\u0131\u011f\u0131 tarixd\u0259n g\u00f6mr\u00fck \u00f6d\u0259ni\u015finin qaytar\u0131ld\u0131\u011f\u0131 tarix\u0259d\u0259k
\nC) \u00fc\u00e7 ayl\u0131q m\u00fcdd\u0259tin ba\u015fa \u00e7atd\u0131\u011f\u0131 tarixd\u0259n
\nD) \u00fc\u00e7 ayl\u0131q m\u00fcdd\u0259tin ba\u015fa \u00e7atd\u0131\u011f\u0131 tarixd\u0259n g\u00f6mr\u00fck \u00f6d\u0259ni\u015finin qaytar\u0131ld\u0131\u011f\u0131 tarix\u0259d\u0259k
\n(GM madd\u0259 267.4.)<\/p>\n

105. Borclu \u015f\u0259xsin qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada m\u00fcflis elan edilm\u0259si n\u0259tic\u0259sind\u0259 borcunu \u00f6d\u0259y\u0259 bilm\u0259m\u0259si hallar\u0131 il\u0259 yana\u015f\u0131, g\u00f6mr\u00fck borcu a\u015fa\u011f\u0131dak\u0131 \u00fcsullardan hans\u0131 birinin t\u0259tbiqi vasit\u0259sil\u0259 l\u0259\u011fv edilir?<\/strong>
\nA) g\u00f6mr\u00fck borcunun qism\u0259n \u00f6d\u0259nilm\u0259si
\nB) g\u00f6mr\u00fck borcunun tam m\u0259bl\u0259\u011fd\u0259 \u00f6d\u0259nilm\u0259si
\nC) g\u00f6mr\u00fck borcunun 50 faizd\u0259n \u00e7ox m\u0259bl\u0259\u011fd\u0259 \u00f6d\u0259nilm\u0259si
\nD) mallar\u0131n fors-major hallar n\u0259tic\u0259sind\u0259 b\u0259rpaedilm\u0259z \u015f\u0259kild\u0259 itirilm\u0259si v\u0259 ya o\u011furlanmas\u0131
\n(GM madd\u0259 271.1.)<\/p>\n

106. Borclu \u015f\u0259xsin qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada m\u00fcflis elan edilm\u0259si n\u0259tic\u0259sind\u0259 borcunu \u00f6d\u0259y\u0259 bilm\u0259m\u0259si hallar\u0131 il\u0259 yana\u015f\u0131, g\u00f6mr\u00fck borcu a\u015fa\u011f\u0131dak\u0131 \u00fcsullardan hans\u0131 birinin t\u0259tbiqi vasit\u0259sil\u0259 l\u0259\u011fv edilir?<\/strong>
\nA)yaln\u0131z idxal g\u00f6mr\u00fck r\u00fcsumlar\u0131 v\u0259 vergil\u0259r \u00f6d\u0259nilm\u0259li olan mallar\u0131n g\u00f6mr\u00fck n\u0259zar\u0259ti alt\u0131nda m\u0259hvi, yaxud \u015f\u0259xsin onlardan d\u00f6vl\u0259tin xeyrin\u0259 imtina etm\u0259si
\nB) idxal v\u0259 ya ixrac g\u00f6mr\u00fck r\u00fcsumlar\u0131 v\u0259 vergil\u0259r \u00f6d\u0259nilm\u0259li olan mallar\u0131n g\u00f6mr\u00fck n\u0259zar\u0259ti alt\u0131nda m\u0259hvi, yaxud \u015f\u0259xsin onlardan d\u00f6vl\u0259tin xeyrin\u0259 imtina etm\u0259si
\nC) g\u00f6mr\u00fck borcunun 80 faizd\u0259n \u00e7ox m\u0259bl\u0259\u011fd\u0259 \u00f6d\u0259nilm\u0259si
\nD) idxal v\u0259 ya ixrac g\u00f6mr\u00fck r\u00fcsumlar\u0131 v\u0259 vergil\u0259r \u00f6d\u0259nilm\u0259li olan mallar\u0131n g\u00f6mr\u00fck orqanlar\u0131 t\u0259r\u0259find\u0259n m\u00fcsadir\u0259 edilm\u0259si, yaxud \u015f\u0259xsin onlardan d\u00f6vl\u0259tin xeyrin\u0259 imtina etm\u0259si
\n(GM madd\u0259 271.1.)<\/p>\n

107. Borclu \u015f\u0259xsin qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada m\u00fcflis elan edilm\u0259si n\u0259tic\u0259sind\u0259 borcunu \u00f6d\u0259y\u0259 bilm\u0259m\u0259si hallar\u0131 il\u0259 yana\u015f\u0131, g\u00f6mr\u00fck borcu a\u015fa\u011f\u0131dak\u0131 \u00fcsullardan hans\u0131 birinin t\u0259tbiqi vasit\u0259sil\u0259 l\u0259\u011fv edilir?<\/strong>
\nA) Qanunvericilikd\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f hallarda \u015f\u0259xsin g\u00f6mr\u00fck borcunu \u00f6d\u0259m\u0259kd\u0259n azad edilm\u0259si zaman\u0131.
\nB) Idxal v\u0259 ya ixrac g\u00f6mr\u00fck r\u00fcsumlar\u0131 v\u0259 vergil\u0259r \u00f6d\u0259nilm\u0259li olan mallar\u0131n g\u00f6mr\u00fck n\u0259zar\u0259ti alt\u0131nda m\u0259hvi, yaxud \u015f\u0259xsin onlardan d\u00f6vl\u0259tin xeyrin\u0259 imtina etm\u0259si zaman\u0131.
\nC) Mallar\u0131n fors-major hallar n\u0259tic\u0259sind\u0259 b\u0259rpa edilm\u0259z \u015f\u0259kild\u0259 itirilm\u0259si v\u0259 ya m\u0259hv olmas\u0131 zaman\u0131.
\nD) H\u0259r \u00fc\u00e7 halda.
\n(GM madd\u0259 271.1.)<\/p>\n

108. Borclu \u015f\u0259xsin qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada m\u00fcflis elan edilm\u0259si n\u0259tic\u0259sind\u0259 borcunu \u00f6d\u0259y\u0259 bilm\u0259m\u0259si hallar\u0131 il\u0259 yana\u015f\u0131, g\u00f6mr\u00fck borcu a\u015fa\u011f\u0131dak\u0131 \u00fcsullardan hans\u0131 birinin t\u0259tbiqi vasit\u0259sil\u0259 l\u0259\u011fv edilir?<\/strong>
\nA) G\u00f6mr\u00fck borcunun tam m\u0259bl\u0259\u011fd\u0259 \u00f6d\u0259nilm\u0259si zaman\u0131.
\nB) \u0130dxal v\u0259 ya ixrac g\u00f6mr\u00fck r\u00fcsumlar\u0131 v\u0259 vergil\u0259ri \u00f6d\u0259nilm\u0259li olan mallar\u0131n qanunla n\u0259z\u0259rd\u0259 tutulmu\u015f hallarda v\u0259 qaydada m\u00fcsadir\u0259si zaman\u0131.
\nC) Mallar\u0131n fors-major hallar n\u0259tic\u0259sind\u0259 b\u0259rpa edilm\u0259z \u015f\u0259kild\u0259 itirilm\u0259si v\u0259 ya m\u0259hv olmas\u0131 zaman\u0131.
\nD) H\u0259r \u00fc\u00e7 halda.
\n(GM madd\u0259 271.1.)<\/p>\n

109. G\u00f6mr\u00fck borcunun \u00f6d\u0259nilm\u0259sin\u0259 dair bir ne\u00e7\u0259 \u015f\u0259xsin \u00f6hd\u0259liyi olduqda, g\u00f6mr\u00fck borcu, hans\u0131 \u015f\u0259xs\u0259 (\u015f\u0259xsl\u0259r\u0259) m\u00fcnasib\u0259td\u0259 l\u0259\u011fv edilir?<\/strong>
\nA) g\u00f6mr\u00fck borcu b\u00fct\u00fcn \u015f\u0259xsl\u0259r\u0259 m\u00fcnasib\u0259td\u0259 l\u0259\u011fv edilir
\nB) g\u00f6mr\u00fck borcu he\u00e7 bir \u015f\u0259xs\u0259 m\u00fcnasib\u0259td\u0259 l\u0259\u011fv edilmir
\nC) g\u00f6mr\u00fck borcu yaln\u0131z onu \u00f6d\u0259m\u0259kd\u0259n azad edil\u0259n \u015f\u0259xs\u0259 (\u015f\u0259xsl\u0259r\u0259) m\u00fcnasib\u0259td\u0259 l\u0259\u011fv edilir
\nD) g\u00f6mr\u00fck borcu \u0259n az borcu olan \u015f\u0259xs\u0259 m\u00fcnasib\u0259td\u0259 l\u0259\u011fv edilir
\n(GM madd\u0259 271.2.)<\/p>\n

\nG\u00d6MR\u00dcK M\u018fC\u018fLL\u018fS\u0130N\u0130N VERG\u0130 ORQANLARINA \u0130\u015e\u018f Q\u018fBUL \u00dcZR\u018f M\u00dcSABIQ\u018fN\u0130N TEST \u0130MTAHANI M\u018fRH\u018fL\u018fS\u0130N\u018f A\u0130D MAD\u018fL\u018fR\u0130<\/strong><\/p>\n

Madd\u0259 2. G\u00f6mr\u00fck i\u015fi v\u0259 g\u00f6mr\u00fck t\u0259nziml\u0259nm\u0259si<\/strong>
\n2.1. G\u00f6mr\u00fck i\u015fi – g\u00f6mr\u00fck s\u0259rh\u0259dind\u0259n ke\u00e7iril\u0259n mallar v\u0259 n\u0259qliyyat vasit\u0259l\u0259ri bar\u0259sind\u0259 g\u00f6mr\u00fck-tarif t\u0259nziml\u0259nm\u0259si t\u0259dbirl\u0259rind\u0259n, xarici ticar\u0259tin i\u015ftirak\u00e7\u0131lar\u0131 t\u0259r\u0259find\u0259n g\u00f6mr\u00fck qanunvericiliyi il\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fdirilmi\u015f qada\u011falara v\u0259 m\u0259hdudiyy\u0259tl\u0259r\u0259 riay\u0259t olunmas\u0131n\u0131 t\u0259min ed\u0259n \u00fcsullar toplusundan, g\u00f6mr\u00fck siyas\u0259tinin h\u0259yata ke\u00e7irilm\u0259sinin dig\u0259r vasit\u0259l\u0259rind\u0259n ibar\u0259tdir.
\n2.2. G\u00f6mr\u00fck t\u0259nziml\u0259nm\u0259si – g\u00f6mr\u00fck s\u0259rh\u0259dind\u0259n mallar\u0131 v\u0259 n\u0259qliyyat vasit\u0259l\u0259rini ke\u00e7irm\u0259k h\u00fcququndan istifad\u0259 ed\u0259n \u015f\u0259xsl\u0259rin riay\u0259t etm\u0259li oldu\u011fu norma v\u0259 qaydalar\u0131n m\u00fc\u0259yy\u0259n olunmas\u0131d\u0131r.
\n2.3. G\u00f6mr\u00fck t\u0259nziml\u0259nm\u0259si g\u00f6mr\u00fck qanunvericiliyin\u0259 v\u0259 xarici ticar\u0259tin d\u00f6vl\u0259t t\u0259nziml\u0259nm\u0259sin\u0259 dair qanunvericiliy\u0259, beyn\u0259lxalq m\u00fcqavil\u0259l\u0259r\u0259 uy\u011fun olaraq h\u0259yata ke\u00e7irilir.
\n2.4. M\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 g\u00f6mr\u00fck i\u015fi sah\u0259sind\u0259 d\u00f6vl\u0259t siyas\u0259tini v\u0259 t\u0259nziml\u0259nm\u0259sini h\u0259yata ke\u00e7irir.
\n2.5. Az\u0259rbaycan Respublikas\u0131 g\u00f6mr\u00fck i\u015fi sah\u0259sind\u0259 qanunvericiliyinin v\u0259 bu sah\u0259d\u0259 t\u0259cr\u00fcb\u0259nin beyn\u0259lxalq h\u00fcququn normalar\u0131na v\u0259 \u00fcmumi q\u0259bul olunmu\u015f beyn\u0259lxalq t\u0259cr\u00fcb\u0259y\u0259 uy\u011funla\u015fd\u0131r\u0131lmas\u0131 m\u0259qs\u0259di il\u0259 g\u00f6mr\u00fck t\u0259nziml\u0259nm\u0259si sah\u0259sind\u0259 beyn\u0259lxalq \u0259m\u0259kda\u015fl\u0131qda i\u015ftirak edir.<\/p>\n

Madd\u0259 3. G\u00f6mr\u00fck \u0259razisi v\u0259 g\u00f6mr\u00fck s\u0259rh\u0259di<\/strong>
\n3.1. Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisi vahid g\u00f6mr\u00fck \u0259razisidir.
\n3.2. G\u00f6mr\u00fck \u0259razisin\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n quru \u0259razisi, daxili sular\u0131, X\u0259z\u0259r d\u0259nizinin (g\u00f6l\u00fcn\u00fcn) Az\u0259rbaycan Respublikas\u0131na m\u0259nsub olan b\u00f6lm\u0259si (o c\u00fcml\u0259d\u0259n, orada yerl\u0259\u015f\u0259n adalar, s\u00fcni adalar, qur\u011fular v\u0259 tikilil\u0259r) v\u0259 onlar\u0131n \u00fcz\u0259rind\u0259ki hava m\u0259kan\u0131 daxildir.
\n3.3. G\u00f6mr\u00fck \u0259razisind\u0259 bu M\u0259c\u0259ll\u0259d\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada s\u0259rb\u0259st zonalar yarad\u0131la bil\u0259r.
\n3.4. G\u00f6mr\u00fck \u0259razisinin h\u00fcdudlar\u0131, h\u0259m\u00e7inin s\u0259rb\u0259st zonalar\u0131n perimetrl\u0259ri g\u00f6mr\u00fck s\u0259rh\u0259didir.
\n3.5. S\u0259rb\u0259st zonalar\u0131n perimetrl\u0259ri istisna olmaqla, g\u00f6mr\u00fck s\u0259rh\u0259di Az\u0259rbaycan Respublikas\u0131n\u0131n d\u00f6vl\u0259t s\u0259rh\u0259di il\u0259 \u00fcst-\u00fcst\u0259 d\u00fc\u015f\u00fcr.<\/p>\n

Madd\u0259 5. M\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n normativ h\u00fcquqi aktlar\u0131<\/strong>
\n5.1. M\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 Az\u0259rbaycan Respublikas\u0131 Prezidentinin aktlar\u0131 il\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f hallarda v\u0259 h\u0259dl\u0259rd\u0259, yaln\u0131z Az\u0259rbaycan Respublikas\u0131 Prezidentinin aktlar\u0131 il\u0259 onlar\u0131n s\u0259lahiyy\u0259tl\u0259rin\u0259 aid edilmi\u015f m\u0259s\u0259l\u0259l\u0259r \u00fczr\u0259 normativ h\u00fcquqi aktlar\u0131 q\u0259bul edirl\u0259r.
\n5.2. M\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n normativ h\u00fcquqi aktlar\u0131, h\u0259min aktlarda q\u00fcvv\u0259y\u0259 minm\u0259nin daha gec m\u00fcdd\u0259ti n\u0259z\u0259rd\u0259 tutulmad\u0131qda, H\u00fcquqi Aktlar\u0131n D\u00f6vl\u0259t Reyestrinin elektron variant\u0131nda d\u0259rc edildiyi g\u00fcnd\u0259n 30 (otuz) g\u00fcn sonra q\u00fcvv\u0259y\u0259 minir.
\n5.3. M\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n normativ h\u00fcquqi aktlar\u0131 onun r\u0259smi internet sayt\u0131nda da yerl\u0259\u015fdirilm\u0259lidir.<\/p>\n

Madd\u0259 7. G\u00f6mr\u00fck orqanlar\u0131n\u0131n vahid sistemi<\/strong>
\n7.1. G\u00f6mr\u00fck orqanlar\u0131n\u0131n vahid sistemin\u0259 a\u015fa\u011f\u0131dak\u0131lar daxildir:
\n7.1.1. m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n aparat\u0131;
\n7.1.2. \u0259razi g\u00f6mr\u00fck idar\u0259l\u0259ri;
\n7.1.3. ixtisasla\u015fd\u0131r\u0131lm\u0131\u015f g\u00f6mr\u00fck idar\u0259l\u0259ri;
\n7.1.4. g\u00f6mr\u00fck postlar\u0131.
\n7.2. M\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n \u018fsasnam\u0259si v\u0259 onun strukturu m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n t\u0259sdiq edilir.
\n7.3. M\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n strukturuna daxil olan g\u00f6mr\u00fck orqanlar\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n t\u0259sdiq etdiyi \u0259sasnam\u0259l\u0259r\u0259 uy\u011fun f\u0259aliyy\u0259t g\u00f6st\u0259rirl\u0259r.
\n7.4. M\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n strukturuna daxil olan g\u00f6mr\u00fck orqanlar\u0131n\u0131n yarad\u0131lmas\u0131, yenid\u0259n t\u0259\u015fkili v\u0259 l\u0259\u011fvi m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n h\u0259yata ke\u00e7irilir.<\/p>\n

Madd\u0259 13. G\u00f6mr\u00fck orqanlar\u0131 t\u0259r\u0259find\u0259n \u201cbir p\u0259nc\u0259r\u0259\u201d prinsipinin t\u0259tbiqi<\/strong>
\n13.1. Beyn\u0259lxalq ticar\u0259tin asanla\u015fd\u0131r\u0131lmas\u0131 m\u0259qs\u0259di il\u0259 g\u00f6mr\u00fck orqanlar\u0131 d\u00f6vl\u0259t s\u0259rh\u0259dinin burax\u0131l\u0131\u015f m\u0259nt\u0259q\u0259sind\u0259 mallara baytarl\u0131q, fitosanitar v\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi dig\u0259r n\u0259zar\u0259t n\u00f6vl\u0259rini \u201cbir p\u0259nc\u0259r\u0259\u201d prinsipi \u0259sas\u0131nda m\u00fcmk\u00fcn q\u0259d\u0259r q\u0131sa vaxtda h\u0259yata ke\u00e7irirl\u0259r.
\n13.2. G\u00f6mr\u00fck orqanlar\u0131 v\u0259 dig\u0259r d\u00f6vl\u0259t orqanlar\u0131 riskl\u0259rin azald\u0131lmas\u0131, beyn\u0259lxalq ticar\u0259t-t\u0259chizat z\u0259ncirinin f\u0259aliyy\u0259tinin t\u0259hl\u00fck\u0259sizliyinin t\u0259min edilm\u0259si, xarici ticar\u0259tin asanla\u015fd\u0131r\u0131lmas\u0131na \u015f\u0259raitin yarad\u0131lmas\u0131 m\u0259qs\u0259di il\u0259 g\u00f6mr\u00fck s\u0259rh\u0259dind\u0259n ke\u00e7iril\u0259n mallar\u0131n v\u0259 n\u0259qliyyat vasit\u0259l\u0259rinin g\u00f6mr\u00fck \u0259razisin\u0259 daxil olmas\u0131, \u00e7\u0131xmas\u0131 v\u0259 tranziti il\u0259 ba\u011fl\u0131 \u0259ld\u0259 edil\u0259n m\u0259lumatlar\u0131n \u00f6z aralar\u0131nda v\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi qaydada ba\u015fqa \u00f6lk\u0259l\u0259rin g\u00f6mr\u00fck v\u0259 dig\u0259r s\u0259lahiyy\u0259tli d\u00f6vl\u0259t orqanlar\u0131 il\u0259 m\u00fcbadil\u0259sini h\u0259yata ke\u00e7irirl\u0259r.
\nMadd\u0259 13-1. Mallar\u0131n v\u0259 n\u0259qliyyat vasit\u0259l\u0259rinin g\u00f6mr\u00fck s\u0259rh\u0259dind\u0259n ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn burax\u0131l\u0131\u015f sisteml\u0259rinin t\u0259tbiqi[2]
\n13-1.1. G\u00f6mr\u00fck s\u0259rh\u0259d burax\u0131l\u0131\u015f m\u0259nt\u0259q\u0259l\u0259rind\u0259n ke\u00e7iril\u0259n mallar\u0131n v\u0259 n\u0259qliyyat vasit\u0259l\u0259rinin g\u00f6mr\u00fck r\u0259smil\u0259\u015fdirilm\u0259sinin sad\u0259l\u0259\u015fdirilm\u0259si m\u0259qs\u0259di il\u0259 q\u0131sa idxal b\u0259yannam\u0259si \u0259sas\u0131nda mallar\u0131n v\u0259 n\u0259qliyyat vasit\u0259l\u0259rinin g\u00f6mr\u00fck \u0259razisin\u0259 burax\u0131lmas\u0131n\u0131n ya\u015f\u0131l, mavi, sar\u0131 v\u0259 q\u0131rm\u0131z\u0131 d\u0259hliz burax\u0131l\u0131\u015f sisteml\u0259ri t\u0259tbiq olunur.
\n13-1.2. Mallar\u0131n v\u0259 n\u0259qliyyat vasit\u0259l\u0259rinin g\u00f6mr\u00fck s\u0259rh\u0259dind\u0259n ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn \u201cYa\u015f\u0131l d\u0259hliz\u201d v\u0259 dig\u0259r burax\u0131l\u0131\u015f sisteml\u0259rind\u0259n istifad\u0259 qaydalar\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilir.<\/p>\n

Madd\u0259 64. \u015e\u0259xsi yoxlama<\/strong>
\n64.1. \u0130lkin yoxlamadan sonra fiziki \u015f\u0259xsin apar\u0131lmas\u0131 v\u0259 ya g\u0259tirilm\u0259si qanunvericilikl\u0259 qada\u011fan edilmi\u015f, yaxud m\u0259hdudla\u015fd\u0131r\u0131lm\u0131\u015f, habel\u0259 bar\u0259sind\u0259 g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259ri \u00f6d\u0259nilm\u0259mi\u015f mallar\u0131, bu M\u0259c\u0259ll\u0259nin v\u0259 g\u00f6mr\u00fck i\u015fi \u00fczr\u0259 dig\u0259r qanunvericilik aktlar\u0131n\u0131n m\u00fcdd\u0259alar\u0131n\u0131n pozulmas\u0131 fakt\u0131n\u0131 t\u0259sdiq ed\u0259n \u0259\u015fyalar\u0131 \u00fcz\u0259rind\u0259 gizl\u0259tm\u0259si v\u0259 da\u015f\u0131mas\u0131 bar\u0259d\u0259 \u0259sasl\u0131 \u015f\u00fcbh\u0259 yarand\u0131qda, g\u00f6mr\u00fck orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri onu saxlay\u0131r v\u0259 g\u00f6mr\u00fck n\u0259zar\u0259tinin m\u00fcst\u0259sna formas\u0131 kimi, bu M\u0259c\u0259ll\u0259nin 92.2.2-ci madd\u0259sin\u0259 m\u00fcvafiq olaraq \u00fcz\u0259rind\u0259 \u015f\u0259xsi yoxlama apar\u0131rlar.
\n64.2. G\u00f6mr\u00fck orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri t\u0259r\u0259find\u0259n h\u0259yata ke\u00e7iril\u0259n \u015f\u0259xsi yoxlama sanitar-gigiyenik t\u0259l\u0259bl\u0259r\u0259 cavab ver\u0259n t\u0259crid olunmu\u015f yerd\u0259 apar\u0131l\u0131r. \u015e\u0259xsi yoxlama zaman\u0131 video\u00e7\u0259kili\u015fd\u0259n istifad\u0259 edilm\u0259dikd\u0259 az\u0131 2 (iki) hal \u015fahidinin i\u015ftirak\u0131 m\u0259cburidir. \u015e\u0259xsi yoxlama zaman\u0131 \u015f\u0259xsin soyundurulmas\u0131 z\u0259rur\u0259ti yarand\u0131\u011f\u0131 halda video\u00e7\u0259kili\u015fd\u0259n istifad\u0259y\u0259 yol verilmir.[8]
\n64.3. Fiziki \u015f\u0259xsin b\u0259d\u0259nind\u0259 narkotik vasit\u0259l\u0259ri v\u0259 psixotrop madd\u0259l\u0259ri gizl\u0259tm\u0259sini m\u00fc\u0259yy\u0259n etm\u0259k m\u0259qs\u0259dil\u0259 tibbi m\u00fcayin\u0259 tibb i\u015f\u00e7isi t\u0259r\u0259find\u0259n m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi qaydada h\u0259yata ke\u00e7irilm\u0259lidir.
\n64.4. \u00dcz\u0259rind\u0259 \u015f\u0259xsi yoxlama apar\u0131lan fiziki \u015f\u0259xsin b\u0259d\u0259n \u00fczvl\u0259ri tibb i\u015f\u00e7isi t\u0259r\u0259find\u0259n yoxlan\u0131lmal\u0131d\u0131r.
\n64.5. G\u00f6mr\u00fck orqanlar\u0131n\u0131n \u015f\u0259xsi yoxlama aparan v\u0259zif\u0259li \u015f\u0259xsl\u0259ri, hal \u015fahidl\u0259ri, bu proses\u0259 c\u0259lb edil\u0259n tibb i\u015f\u00e7il\u0259ri yoxlan\u0131lan fiziki \u015f\u0259xsl\u0259 eyni cinsd\u0259n olmal\u0131d\u0131rlar.
\n64.6. \u015e\u0259xsi yoxlama zaman\u0131 fiziki \u015f\u0259xs \u00fcz\u0259rind\u0259 gizl\u0259tdiyi mallar\u0131 (\u0259\u015fyalar\u0131) k\u00f6n\u00fcll\u00fc sur\u0259td\u0259 t\u0259qdim etm\u0259dikd\u0259, g\u00f6mr\u00fck orqanlar\u0131\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri bu M\u0259c\u0259ll\u0259nin 77-ci v\u0259 78-ci madd\u0259l\u0259rind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada fiziki q\u00fcvv\u0259 t\u0259tbiq etm\u0259k h\u00fcququna malikdirl\u0259r.
\n64.7. \u015e\u0259xsi yoxlama apar\u0131lark\u0259n, fiziki \u015f\u0259xsin \u00fcz\u0259rind\u0259 a\u015fkar edil\u0259n mal\u0131n (\u0259\u015fyan\u0131n) bu M\u0259c\u0259ll\u0259nin 64.1-ci madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259nl\u0259r\u0259 aid olmas\u0131 bar\u0259d\u0259 kifay\u0259t q\u0259d\u0259r \u0259sas oldu\u011fu halda, h\u0259min mallar v\u0259 \u0259\u015fyalar g\u00f6mr\u00fck orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri t\u0259r\u0259find\u0259n qanunla n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada g\u00f6t\u00fcr\u00fcl\u00fcr.
\n64.8. \u015e\u0259xsi yoxlama apar\u0131lmas\u0131 haqq\u0131nda bu M\u0259c\u0259ll\u0259nin 99-cu madd\u0259sinin t\u0259l\u0259bl\u0259ri n\u0259z\u0259r\u0259 al\u0131nmaqla m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi formada protokol t\u0259rtib olunur.
\n64.9. Protokol g\u00f6mr\u00fck orqan\u0131n\u0131n yoxlama aparan v\u0259zif\u0259li \u015f\u0259xsi, yoxlan\u0131lan fiziki \u015f\u0259xs, hal \u015fahidl\u0259ri, narkotik vasit\u0259l\u0259r v\u0259 psixotrop madd\u0259l\u0259r gizl\u0259dilm\u0259sini m\u00fc\u0259yy\u0259n etm\u0259k m\u0259qs\u0259dil\u0259 tibbi m\u00fcayin\u0259 apar\u0131ld\u0131qda v\u0259 ya fiziki \u015f\u0259xsin b\u0259d\u0259n \u00fczvl\u0259ri yoxlan\u0131ld\u0131qda tibb i\u015f\u00e7isi t\u0259r\u0259find\u0259n imzalan\u0131r.<\/p>\n

Madd\u0259 73. G\u00f6mr\u00fck orqanlar\u0131 t\u0259r\u0259find\u0259n s\u0259n\u0259dl\u0259rin v\u0259 m\u0259lumatlar\u0131n g\u00f6t\u00fcr\u00fcl\u00fcb saxlan\u0131lmas\u0131<\/strong>
\n73.1. Qanunla ba\u015fqa m\u00fcdd\u0259t m\u00fc\u0259yy\u0259n edilm\u0259dikd\u0259, g\u00f6mr\u00fck orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri bu M\u0259c\u0259ll\u0259y\u0259 v\u0259 g\u00f6mr\u00fck i\u015fi \u00fczr\u0259 dig\u0259r qanunvericilik aktlar\u0131na uy\u011fun olaraq \u015f\u0259xs t\u0259r\u0259find\u0259n t\u0259qdim edilm\u0259si t\u0259l\u0259b olunan s\u0259n\u0259d v\u0259 m\u0259lumatlar\u0131 1(bir) g\u00fcn\u0259d\u0259k m\u00fcdd\u0259t\u0259 g\u00f6t\u00fcr\u00fcb saxlamaq h\u00fcququna malikdirl\u0259r. [9]
\n73.2. G\u00f6mr\u00fck orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri bu M\u0259c\u0259ll\u0259nin t\u0259l\u0259bl\u0259rin\u0259 \u0259sas\u0259n s\u0259n\u0259d v\u0259 m\u0259lumatlar\u0131 g\u00f6t\u00fcr\u00fcb saxlad\u0131\u011f\u0131 halda, h\u0259min s\u0259n\u0259d v\u0259 ya m\u0259lumatlara h\u00fcququ olan \u015f\u0259xsin m\u00fcraci\u0259ti \u0259sas\u0131nda h\u0259min \u015f\u0259xs\u0259 onlar\u0131n m\u00fc\u0259yy\u0259n edilmi\u015f qaydada t\u0259sdiq edilmi\u015f sur\u0259tini verirl\u0259r.
\n73.3. M\u00fc\u0259yy\u0259n edilmi\u015f qaydada t\u0259sdiq edilmi\u015f s\u0259n\u0259d v\u0259 m\u0259lumatlar\u0131n sur\u0259ti s\u0259n\u0259din \u0259sli kimi istifad\u0259 oluna bil\u0259r.<\/p>\n

Madd\u0259 75. G\u00f6mr\u00fck auditi zaman\u0131 \u0259ld\u0259 edilmi\u015f s\u0259n\u0259dl\u0259rin sur\u0259tinin \u00e7\u0131xar\u0131lmas\u0131<\/strong>
\n75.1. G\u00f6mr\u00fck auditi apar\u0131ld\u0131\u011f\u0131 zaman yoxlan\u0131lan s\u0259n\u0259dl\u0259r bu M\u0259c\u0259ll\u0259nin v\u0259 g\u00f6mr\u00fck i\u015fi \u00fczr\u0259 dig\u0259r qanunvericilik aktlar\u0131n\u0131n t\u0259l\u0259bl\u0259rinin pozulmas\u0131 fakt\u0131n\u0131 ehtimal etm\u0259y\u0259 \u0259sas verdikd\u0259, g\u00f6mr\u00fck orqanlar\u0131n\u0131n v\u0259zif\u0259li \u015f\u0259xsl\u0259ri h\u0259min s\u0259n\u0259dl\u0259rin sur\u0259tl\u0259rinin \u00e7\u0131xar\u0131lmas\u0131 m\u0259qs\u0259di il\u0259 1 (bir) g\u00fcn\u0259d\u0259k m\u00fcdd\u0259tin\u0259 g\u00f6t\u00fcrm\u0259k h\u00fcququna malikdirl\u0259r.
\n75.2. Sur\u0259ti \u00e7\u0131xar\u0131ld\u0131qdan sonra s\u0259n\u0259dl\u0259r onlar \u00fcz\u0259rind\u0259 h\u00fcquq sahibi olan \u015f\u0259xs\u0259 qaytar\u0131l\u0131r.<\/p>\n

Madd\u0259 149. G\u00f6mr\u00fck b\u0259yannam\u0259sinin t\u0259qdim edilm\u0259si qaydalar\u0131 v\u0259 m\u00fcdd\u0259ti<\/strong>
\n149.1. G\u00f6mr\u00fck b\u0259yannam\u0259si m\u0259lumatlar\u0131n elektron emal\u0131 \u00fcsullar\u0131ndan istifad\u0259 olunmaqla g\u00f6mr\u00fck orqanlar\u0131na t\u0259qdim edilir. Mallar\u0131n b\u0259yan edildiyi g\u00f6mr\u00fck proseduru alt\u0131nda yerl\u0259\u015fdirilm\u0259si \u00fc\u00e7\u00fcn t\u0259l\u0259b olunan m\u00fcvafiq s\u0259n\u0259dl\u0259r d\u0259 h\u0259min qaydada t\u0259qdim oluna bil\u0259r.
\n149.2. B\u0259yanetm\u0259 qanunvericilikd\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f hallarda \u015fifahi, ka\u011f\u0131z \u00fcz\u0259rind\u0259 yaz\u0131l\u0131 formalarda v\u0259 ya m\u00fcvafiq mallar\u0131n g\u00f6mr\u00fck proseduru alt\u0131nda yerl\u0259\u015fdirilm\u0259sin\u0259 \u015f\u0259rait yaradan dig\u0259r \u00fcsullarla da h\u0259yata keciril\u0259 bil\u0259r.
\n149.3. G\u00f6mr\u00fck \u0259razisin\u0259 g\u0259tiril\u0259n mallara dair g\u00f6mr\u00fck b\u0259yannam\u0259si h\u0259min mallar g\u00f6mr\u00fck \u0259razisin\u0259 g\u0259tiril\u0259n yerd\u0259ki g\u00f6mr\u00fck orqan\u0131na, daxili tranzit x\u00fcsusi g\u00f6mr\u00fck proseduru h\u0259yata ke\u00e7irildikd\u0259 is\u0259 t\u0259yinat g\u00f6mr\u00fck orqan\u0131na t\u0259qdim edildiyi tarixd\u0259n 15 (on be\u015f) g\u00fcnd\u0259n gec olmayaraq verilm\u0259lidir.
\n149.4. Bu M\u0259c\u0259ll\u0259nin 149.3-c\u00fc madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n m\u00fcdd\u0259t b\u0259yannam\u0259\u00e7i t\u0259r\u0259find\u0259n m\u00fcvafiq s\u0259n\u0259dl\u0259rin v\u0259 m\u0259lumatlar\u0131n toplanmas\u0131 \u00fc\u00e7\u00fcn kifay\u0259t etm\u0259dikd\u0259, onun \u0259sasland\u0131r\u0131lm\u0131\u015f m\u00fcraci\u0259ti \u0259sas\u0131nda g\u00f6mr\u00fck orqan\u0131 h\u0259min m\u00fcdd\u0259ti uzad\u0131r. G\u00f6mr\u00fck
\nb\u0259yannam\u0259sinin t\u0259qdim edilm\u0259si m\u00fcdd\u0259tinin uzad\u0131lmas\u0131na mallar\u0131n m\u00fcv\u0259qq\u0259ti saxlanc x\u00fcsusi g\u00f6mr\u00fck proseduru alt\u0131nda qalma m\u00fcdd\u0259ti \u00e7\u0259r\u00e7iv\u0259sind\u0259 yol verilir.
\n149.5. G\u00f6mr\u00fck b\u0259yannam\u0259sinin t\u0259qdim edilm\u0259sinin son g\u00fcn\u00fc qeyri-i\u015f g\u00fcn\u00fcn\u0259 d\u00fc\u015f\u0259rs\u0259, onun ard\u0131nca g\u0259l\u0259n n\u00f6vb\u0259ti i\u015f g\u00fcn\u00fc m\u00fcdd\u0259tin bitdiyi g\u00fcn hesab edilir.
\n149.6. G\u00f6mr\u00fck \u0259razisind\u0259n apar\u0131lan mallara dair g\u00f6mr\u00fck b\u0259yannam\u0259si h\u0259min mallar g\u00f6mr\u00fck \u0259razisind\u0259n \u00e7\u0131xar\u0131lark\u0259n verilm\u0259lidir.
\n149.7. Mallar\u0131 da\u015f\u0131yan n\u0259qliyyat vasit\u0259l\u0259ri bu M\u0259c\u0259ll\u0259nin 149.8-ci madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n hal istisna edilm\u0259kl\u0259, mallarla eyni vaxtda b\u0259yan edilir.
\n149.8. D\u0259niz, \u00e7ay v\u0259 hava g\u0259mil\u0259ri g\u00f6mr\u00fck \u0259razisind\u0259 daxil olduqlar\u0131, yaxud yola d\u00fc\u015fd\u00fckl\u0259ri su v\u0259 hava liman\u0131nda b\u0259yan edilir.
\n149.9. Y\u00fcks\u00fcz v\u0259 s\u0259rni\u015finsiz n\u0259qliyyat vasit\u0259l\u0259ri g\u00f6mr\u00fck s\u0259rh\u0259dind\u0259n ke\u00e7\u0259rk\u0259n b\u0259yan edilir.<\/p>\n

Madd\u0259 150. G\u00f6mr\u00fck b\u0259yannam\u0259sinin m\u0259zmunu v\u0259 onunla birg\u0259 t\u0259qdim olunan s\u0259n\u0259dl\u0259r<\/strong>
\n150.1. G\u00f6mr\u00fck b\u0259yannam\u0259si mallar\u0131n b\u0259yan edildiyi g\u00f6mr\u00fck prosedurunun t\u0259tbiqi \u00fc\u00e7\u00fcn laz\u0131m olan b\u00fct\u00fcn m\u0259lumatlar\u0131 \u00f6z\u00fcnd\u0259 \u0259ks etdirm\u0259lidir.
\n150.2. Elektron formada t\u0259qdim olunan g\u00f6mr\u00fck b\u0259yannam\u0259sind\u0259 elektron imza v\u0259 ya b\u0259yannam\u0259\u00e7inin eynil\u0259\u015fdirilm\u0259sin\u0259 imkan ver\u0259n dig\u0259r vasit\u0259l\u0259r olmal\u0131d\u0131r. Ka\u011f\u0131z \u00fcz\u0259rind\u0259 yaz\u0131l\u0131 formada t\u0259qdim olunan g\u00f6mr\u00fck b\u0259yannam\u0259l\u0259ri b\u0259yannam\u0259\u00e7i t\u0259r\u0259find\u0259n imzalanmal\u0131, h\u00fcquqi \u015f\u0259xs olan b\u0259yannam\u0259\u00e7i t\u0259r\u0259find\u0259n h\u0259m\u00e7inin m\u00f6h\u00fcrl\u0259 t\u0259sdiq edilm\u0259lidir.
\n150.3. G\u00f6mr\u00fck b\u0259yannam\u0259sinin formas\u0131 v\u0259 mallar\u0131n b\u0259yan edildiyi g\u00f6mr\u00fck proseduru alt\u0131nda yerl\u0259\u015fdirilm\u0259si \u00fc\u00e7\u00fcn onunla birg\u0259 t\u0259qdim olunan s\u0259n\u0259dl\u0259rin siyah\u0131s\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edil\u0259l\u0259k r\u0259smi n\u0259\u015frl\u0259rd\u0259 d\u0259rc olunur v\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqanlar\u0131n\u0131n r\u0259smi internet saytlar\u0131nda yerl\u0259\u015fdirilir.
\n150.4. Mallar\u0131n b\u0259yan edildiyi g\u00f6mr\u00fck prosedurunun t\u0259tbiqi \u00fc\u00e7\u00fcn t\u0259l\u0259b olunan elektron, yaxud ka\u011f\u0131z \u00fcz\u0259rind\u0259 yaz\u0131l\u0131 formalarda s\u0259n\u0259dl\u0259r g\u00f6mr\u00fck orqanlar\u0131na g\u00f6mr\u00fck b\u0259yannam\u0259sinin t\u0259qdim edildiyi vaxt verilm\u0259lidir.
\n150.5. Ayr\u0131-ayr\u0131 s\u0259n\u0259dl\u0259r \u00fczrl\u00fc s\u0259b\u0259bl\u0259r\u0259 g\u00f6r\u0259 g\u00f6mr\u00fck b\u0259yannam\u0259si il\u0259 birlikd\u0259 t\u0259qdim edil\u0259 bilm\u0259diyi hallarda, b\u0259yannam\u0259\u00e7inin yaz\u0131l\u0131, o c\u00fcml\u0259d\u0259n elektron formada m\u00fcraci\u0259ti \u0259sas\u0131nda g\u00f6mr\u00fck orqanlar\u0131 h\u0259min s\u0259n\u0259dl\u0259rin g\u00f6mr\u00fck b\u0259yannam\u0259si t\u0259sdiq edildikd\u0259n sonra t\u0259qdim edilm\u0259sin\u0259 icaz\u0259 verirl\u0259r. Bu M\u0259c\u0259ll\u0259d\u0259 ayr\u0131-ayr\u0131 s\u0259n\u0259dl\u0259rin t\u0259qdim edilm\u0259si \u00fc\u00e7\u00fcn daha q\u0131sa m\u00fcdd\u0259t m\u00fc\u0259yy\u0259n edilm\u0259mi\u015fdirs\u0259, h\u0259min s\u0259n\u0259dl\u0259r g\u00f6mr\u00fck b\u0259yannam\u0259si t\u0259sdiq edildiyi tarixd\u0259n 45 (q\u0131rx be\u015f) g\u00fcnd\u0259n gec olmayaraq g\u00f6mr\u00fck orqan\u0131na t\u0259qdim edilm\u0259lidir. B\u0259yannam\u0259\u00e7i s\u0259n\u0259dl\u0259rin vaxt\u0131nda verilm\u0259sin\u0259 dair g\u00f6mr\u00fck orqan\u0131na yaz\u0131l\u0131, o c\u00fcml\u0259d\u0259n elektron formada \u00f6hd\u0259lik t\u0259qdim edir.<\/p>\n

Madd\u0259 166. X\u00fcsusi g\u00f6mr\u00fck prosedurlar\u0131n\u0131n \u0259hat\u0259 dair\u0259si<\/strong>
\n166.0. Mallar a\u015fa\u011f\u0131dak\u0131 x\u00fcsusi g\u00f6mr\u00fck prosedurlar\u0131 alt\u0131nda yerl\u0259\u015fdiril\u0259 bil\u0259r:
\n166.0.1. tranzit (beyn\u0259lxalq v\u0259 daxili tranzit);
\n166.0.2. saxlanc (m\u00fcv\u0259qq\u0259ti saxlanc v\u0259 g\u00f6mr\u00fck anbarlar\u0131nda saxlanc);
\n166.0.3. s\u0259rb\u0259st zona;
\n166.0.4. x\u00fcsusi istifad\u0259 (m\u00fcv\u0259qq\u0259ti idxal v\u0259 son istifad\u0259);
\n166.0.5. emal (daxild\u0259 v\u0259 xaricd\u0259 emal).<\/p>\n

Madd\u0259 222. Mallar\u0131n qeyri-preferensial m\u0259n\u015f\u0259yi<\/strong>
\n222.1. Mallar\u0131n qeyri-preferensial m\u0259n\u015f\u0259yinin m\u00fc\u0259yy\u0259n edilm\u0259sinin m\u0259qs\u0259di onlar bar\u0259sind\u0259 g\u00f6mr\u00fck tarifini, mallarla ticar\u0259tin x\u00fcsusi sah\u0259l\u0259rini t\u0259nziml\u0259y\u0259n t\u0259dbirl\u0259ri v\u0259 mallar\u0131n qeyri-preferensial m\u0259n\u015f\u0259yi il\u0259 ba\u011fl\u0131 qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f dig\u0259r t\u0259dbirl\u0259ri t\u0259tbiq etm\u0259kdir.
\n222.2. Tamamil\u0259 bir \u00f6lk\u0259d\u0259 v\u0259 ya \u0259razid\u0259 istehsal edilmi\u015f mallar h\u0259min \u00f6lk\u0259 v\u0259 ya \u0259razi m\u0259n\u015f\u0259li mallar hesab olunur.
\n222.3. \u0130stehsal\u0131nda bird\u0259n \u00e7ox \u00f6lk\u0259nin i\u015ftirak etdiyi mallar h\u0259min mallar\u0131n son d\u0259f\u0259 \u0259h\u0259miyy\u0259tli d\u0259r\u0259c\u0259d\u0259 d\u0259yi\u015fikliy\u0259 m\u0259ruz qald\u0131\u011f\u0131 \u00f6lk\u0259 m\u0259n\u015f\u0259li mallar hesab edilir.
\n222.4. G\u00f6mr\u00fck orqanlar\u0131 mallar\u0131n g\u00f6mr\u00fck b\u0259yannam\u0259sind\u0259 g\u00f6st\u0259ril\u0259n m\u0259n\u015f\u0259yini t\u0259sdiq ed\u0259n s\u0259n\u0259din t\u0259qdim olunmas\u0131n\u0131 b\u0259yannam\u0259\u00e7id\u0259n t\u0259l\u0259b etm\u0259k h\u00fcququna malikdirl\u0259r.
\n222.5. Mallar\u0131n qeyri-preferensial m\u0259n\u015f\u0259yinin m\u00fc\u0259yy\u0259n edilm\u0259si qaydalar\u0131n\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 m\u00fc\u0259yy\u0259n edir.<\/p>\n

Madd\u0259 223. Mallar\u0131n preferensial m\u0259n\u015f\u0259yi<\/strong>
\n223.1. Bu M\u0259c\u0259ll\u0259nin 218.2.4-c\u00fc v\u0259 218.2.5-ci madd\u0259l\u0259rind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f preferensial tarif t\u0259dbirl\u0259rind\u0259n v\u0259 ya qeyri-tarif preferensial t\u0259dbirl\u0259rind\u0259n istifad\u0259 etm\u0259k \u00fc\u00e7\u00fcn mallar bu M\u0259c\u0259ll\u0259nin 223.2-223.4-c\u00fc madd\u0259l\u0259rind\u0259 qeyd olunan preferensial m\u0259n\u015f\u0259y\u0259 dair qaydalara uy\u011fun olmal\u0131d\u0131r.
\n223.2. Az\u0259rbaycan Respublikas\u0131n\u0131n m\u00fc\u0259yy\u0259n \u00f6lk\u0259l\u0259rl\u0259 v\u0259 ya beyn\u0259lxalq t\u0259\u015fkilatlarla ba\u011flad\u0131\u011f\u0131 beyn\u0259lxalq m\u00fcqavil\u0259l\u0259rd\u0259 g\u00f6st\u0259ril\u0259n preferensial t\u0259dbirl\u0259rin \u015famil oldu\u011fu mallar \u00fczr\u0259 preferensial m\u0259n\u015f\u0259 qaydalar\u0131 bu m\u00fcqavil\u0259l\u0259rd\u0259 \u00f6z \u0259ksini tap\u0131r.
\n223.3. G\u00f6mr\u00fck orqanlar\u0131 Az\u0259rbaycan Respublikas\u0131n\u0131n xarici \u00f6lk\u0259l\u0259r\u0259 v\u0259 ya beyn\u0259lxalq t\u0259\u015fkilat\u0131n \u00fczv \u00f6lk\u0259l\u0259rin\u0259 birt\u0259r\u0259fli qaydada q\u0259bul etdiyi preferensial t\u0259dbirl\u0259rin \u015famil olundu\u011fu mallara m\u00fcnasib\u0259td\u0259 bu M\u0259c\u0259ll\u0259nin 223.4-c\u00fc madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan qaydalar\u0131 t\u0259tbiq edirl\u0259r.
\n223.4. Mallar\u0131n preferensial m\u0259n\u015f\u0259yinin m\u00fc\u0259yy\u0259n olunmas\u0131 qaydalar\u0131n\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 m\u00fc\u0259yy\u0259n edir.<\/p>\n

Madd\u0259 224. G\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259ri<\/strong>
\n224.1. Bu M\u0259c\u0259ll\u0259d\u0259, Az\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259sind\u0259, \u201cG\u00f6mr\u00fck tarifi haqq\u0131nda\u201d, \u201cAntidempinq, kompensasiya v\u0259 m\u00fchafiz\u0259 t\u0259dbirl\u0259ri haqq\u0131nda\u201d, \u201cD\u00f6vl\u0259t r\u00fcsumu haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n qanunlar\u0131nda v\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqanlar\u0131n\u0131n normativ h\u00fcquqi aktlar\u0131nda n\u0259z\u0259rd\u0259 tutulmu\u015f hallarda g\u00f6mr\u00fck orqanlar\u0131 t\u0259r\u0259find\u0259n a\u015fa\u011f\u0131dak\u0131 g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259ri al\u0131n\u0131r:[26]
\n224.1.1. g\u00f6mr\u00fck r\u00fcsumlar\u0131;
\n224.1.2. \u0259lav\u0259 d\u0259y\u0259r vergisi ;
\n224.1.3. aksizl\u0259r;
\n224.1.4. yol vergisi;
\n224.1.5. g\u00f6mr\u00fck y\u0131\u011f\u0131mlar\u0131;
\n224.1.6. haqq;
\n224.1.7. d\u00f6vl\u0259t r\u00fcsumu.
\n224.2. G\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259rinin \u00f6d\u0259yicil\u0259ri, g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259rinin hesablanmas\u0131, al\u0131nmas\u0131 v\u0259 hesablara daxil edilm\u0259si, \u00f6d\u0259nilm\u0259 m\u00fcdd\u0259tinin uzad\u0131lmas\u0131, g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259rinin qaytar\u0131lmas\u0131 qaydalar\u0131, g\u00f6mr\u00fck borcu, g\u00f6mr\u00fck borcunun l\u0259\u011fvi, mallar\u0131n g\u00f6mr\u00fck d\u0259y\u0259rl\u0259ndirilm\u0259si, g\u00f6mr\u00fck borcunun \u00f6d\u0259nilm\u0259sinin t\u0259min edilm\u0259si \u00fcsullar\u0131 v\u0259 onlardan istifad\u0259, h\u0259m\u00e7inin g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259ri il\u0259 ba\u011fl\u0131 g\u00fcz\u0259\u015ftl\u0259r v\u0259 ba\u015fqa m\u0259s\u0259l\u0259l\u0259r bu M\u0259c\u0259ll\u0259 v\u0259 M\u0259c\u0259ll\u0259nin 224.1-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan dig\u0259r normativ h\u00fcquqi aktlarla m\u00fc\u0259yy\u0259n edilir.
\n224.3. Mallar\u0131n ixrac\u0131n\u0131 v\u0259 idxal\u0131n\u0131 operativ t\u0259nziml\u0259m\u0259k m\u0259qs\u0259di il\u0259 b\u0259zi mallara \u201cG\u00f6mr\u00fck tarifi haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununda v\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n normativ h\u00fcquqi aktlar\u0131nda n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada m\u00fcv\u0259qq\u0259ti olaraq m\u00f6vs\u00fcmi r\u00fcsumlar t\u0259tbiq oluna bil\u0259r.
\n224.3-1. Az\u0259rbaycan Respublikas\u0131n\u0131n iqtisadi maraqlar\u0131n\u0131n qorunmas\u0131 m\u0259qs\u0259di il\u0259 idxal edil\u0259n mallara \u201cAntidempinq, kompensasiya v\u0259 m\u00fchafiz\u0259 t\u0259dbirl\u0259ri haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununda n\u0259z\u0259rd\u0259 tutulan hallarda m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n x\u00fcsusi, antidempinq v\u0259 kompensasiya r\u00fcsumlar\u0131 t\u0259tbiq olunur.
\n224.4. Fiziki \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n g\u00f6mr\u00fck s\u0259rh\u0259dind\u0259n kommersiya m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulmayan mallar ke\u00e7iril\u0259rk\u0259n g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259ri m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi sad\u0259l\u0259\u015fdirilmi\u015f qaydada al\u0131n\u0131r.
\n224.5. B\u0259yan olunan mallara g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259rinin t\u0259tbiqi zaman\u0131 onlar\u0131n xarici iqtisadi f\u0259aliyy\u0259tin mal nomenklaturas\u0131na uy\u011fun kodu \u0259sas g\u00f6t\u00fcr\u00fcl\u00fcr.
\n224.6. G\u00f6mr\u00fck r\u00fcsumlar\u0131n\u0131n d\u0259r\u0259c\u0259l\u0259ri g\u00f6st\u0259rilm\u0259kl\u0259, bu d\u0259r\u0259c\u0259l\u0259rin h\u0259m mallar\u0131n adlar\u0131, h\u0259m d\u0259 kodlar\u0131 \u00fczr\u0259 axtar\u0131\u015f\u0131n\u0131n h\u0259yata ke\u00e7irilm\u0259sin\u0259, qanunla n\u0259z\u0259rd\u0259 tutulmu\u015f dig\u0259r g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259rinin m\u0259bl\u0259\u011fl\u0259rinin \u00f6yr\u0259nilm\u0259sin\u0259 imkan ver\u0259n, mallar\u0131 g\u00f6mr\u00fck s\u0259rh\u0259dind\u0259n ke\u00e7ir\u0259n \u015f\u0259xsl\u0259rin istifad\u0259si \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulan v\u0259 istifad\u0259si sad\u0259 olan elektron avadanl\u0131qlar g\u00f6mr\u00fck s\u0259rh\u0259d burax\u0131l\u0131\u015f m\u0259nt\u0259q\u0259l\u0259rind\u0259 h\u0259r k\u0259sin yax\u015f\u0131 g\u00f6r\u0259 bil\u0259c\u0259yi yerl\u0259rd\u0259 yerl\u0259\u015fdirilm\u0259lidir.<\/p>\n

Madd\u0259 226. G\u00f6mr\u00fck r\u00fcsumlar\u0131n\u0131n n\u00f6vl\u0259ri<\/strong>
\n226.0. \u201cG\u00f6mr\u00fck tarifi haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununa uy\u011fun olaraq a\u015fa\u011f\u0131dak\u0131 g\u00f6mr\u00fck r\u00fcsumlar\u0131 t\u0259tbiq edilir:
\n226.0.1. advalor – mallar\u0131n g\u00f6mr\u00fck d\u0259y\u0259rin\u0259 g\u00f6r\u0259 nisb\u0259t\u0259n faizl\u0259 hesablanan;
\n226.0.2. spesifik – mal\u0131n vahidin\u0259 g\u00f6r\u0259 m\u00fc\u0259yy\u0259n olunmu\u015f m\u0259bl\u0259\u011fl\u0259 hesablanan;
\n226.0.3. kombin\u0259 edilmi\u015f \u2013 yuxar\u0131da g\u00f6st\u0259ril\u0259n h\u0259r iki g\u00f6mr\u00fck r\u00fcsum n\u00f6vl\u0259rinin birl\u0259\u015fdirilm\u0259si yolu il\u0259 hesablanan.<\/p>\n

Madd\u0259 231. G\u00f6mr\u00fck y\u0131\u011f\u0131mlar\u0131<\/strong>
\n231.1. G\u00f6mr\u00fck y\u0131\u011f\u0131mlar\u0131na a\u015fa\u011f\u0131dak\u0131lar aiddir:
\n231.1.1. g\u00f6mr\u00fck n\u0259zar\u0259tinin h\u0259yata ke\u00e7irilm\u0259si il\u0259 ba\u011fl\u0131 g\u00f6mr\u00fck y\u0131\u011f\u0131mlar\u0131;
\n231.1.2. g\u00f6mr\u00fck m\u00fc\u015fayi\u0259tin\u0259 g\u00f6r\u0259 g\u00f6mr\u00fck y\u0131\u011f\u0131mlar\u0131;
\n231.1.3. mallar\u0131n saxlanc\u0131na g\u00f6r\u0259 g\u00f6mr\u00fck y\u0131\u011f\u0131mlar\u0131;
\n231.1.4. g\u00f6mr\u00fck r\u0259smil\u0259\u015fdirilm\u0259si \u00fczr\u0259 m\u00fct\u0259x\u0259ssisl\u0259r\u0259 ixtisas attestat\u0131n\u0131n verilm\u0259sin\u0259 g\u00f6r\u0259 y\u0131\u011f\u0131mlar;
\n231.1.5. banklar\u0131n v\u0259 bank olmayan kredit t\u0259\u015fkilatlar\u0131n\u0131n m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n reyestrin\u0259 daxil edilm\u0259sin\u0259 g\u00f6r\u0259 y\u0131\u011f\u0131mlar.
\n231.2. G\u00f6mr\u00fck y\u0131\u011f\u0131mlar\u0131n\u0131n m\u0259bl\u0259\u011fini m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 m\u00fc\u0259yy\u0259n edir.<\/p>\n

Madd\u0259 237. G\u00f6mr\u00fck borcunun yarand\u0131\u011f\u0131 yer<\/strong>
\n237.1. G\u00f6mr\u00fck borcu mallar\u0131n bu M\u0259c\u0259ll\u0259nin 238-ci v\u0259 240-c\u0131 madd\u0259l\u0259rind\u0259 g\u00f6st\u0259ril\u0259n g\u00f6mr\u00fck prosedurlar\u0131 alt\u0131nda yerl\u0259\u015fdirilm\u0259si \u00fc\u00e7\u00fcn g\u00f6mr\u00fck b\u0259yannam\u0259sinin g\u00f6mr\u00fck orqanlar\u0131na t\u0259qdim edildiyi yerd\u0259 yaran\u0131r. B\u00fct\u00fcn ba\u015fqa hallarda g\u00f6mr\u00fck borcunun yarand\u0131\u011f\u0131 yer, onun yaranmas\u0131na s\u0259b\u0259b olan hallar\u0131n ba\u015f verdiyi yer hesab edilir.
\n237.2. G\u00f6mr\u00fck borcunun yaranma yerini m\u00fc\u0259yy\u0259nl\u0259\u015fdirm\u0259k m\u00fcmk\u00fcn olmad\u0131qda, onun m\u00f6vcudlu\u011funun a\u015fkarland\u0131\u011f\u0131 yer g\u00f6mr\u00fck borcunun yarand\u0131\u011f\u0131 yer hesab edilir.
\n237.3. M\u00fcvafiq g\u00f6mr\u00fck proseduru alt\u0131nda yerl\u0259\u015fdirilmi\u015f mallar \u00fczr\u0259 bu M\u0259c\u0259ll\u0259nin 237.1-ci madd\u0259sinin ikinci c\u00fcml\u0259sind\u0259 v\u0259 237.2-ci madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n yeri m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi m\u00fcdd\u0259t \u0259rzind\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fdirm\u0259k m\u00fcmk\u00fcn olmad\u0131qda, g\u00f6mr\u00fck borcu mallar\u0131n aidiyy\u0259t\u0131 g\u00f6mr\u00fck proseduru alt\u0131nda yerl\u0259\u015fdirildiyi yerd\u0259, yaxud h\u0259min prosedur daxilind\u0259 g\u00f6mr\u00fck \u0259razisin\u0259 g\u0259tirildiyi yerd\u0259 yaranm\u0131\u015f hesab edilir.
\n237.4. G\u00f6mr\u00fck orqanlar\u0131nda olan m\u0259lumatlar g\u00f6mr\u00fck borcunun bir ne\u00e7\u0259 yerd\u0259 yarand\u0131\u011f\u0131n\u0131 m\u00fc\u0259yy\u0259nl\u0259\u015fdirm\u0259y\u0259 imkan verdiyi hallarda, onun yarand\u0131\u011f\u0131 ilk yer g\u00f6mr\u00fck borcunun yarand\u0131\u011f\u0131 yer hesab edilir.<\/p>\n

Madd\u0259 238. Mallar\u0131n idxal\u0131 \u00fczr\u0259 g\u00f6mr\u00fck borcu<\/strong>
\n238.1. \u0130dxal \u00fczr\u0259 g\u00f6mr\u00fck borcu xarici mallar\u0131n s\u0259rb\u0259st d\u00f6vriyy\u0259 \u00fc\u00e7\u00fcn burax\u0131l\u0131\u015f g\u00f6mr\u00fck proseduru, yaxud g\u00f6mr\u00fck r\u00fcsumlar\u0131ndan v\u0259 vergil\u0259rd\u0259n tamamil\u0259 v\u0259 ya qism\u0259n azad edilm\u0259kl\u0259 m\u00fcv\u0259qq\u0259ti idxal x\u00fcsusi g\u00f6mr\u00fck proseduru alt\u0131nda yerl\u0259\u015fdirilm\u0259si n\u0259tic\u0259sind\u0259 yaran\u0131r.
\n238.2. G\u00f6mr\u00fck borcu g\u00f6mr\u00fck b\u0259yannam\u0259sinin t\u0259sdiq edildiyi vaxt yaran\u0131r.
\n238.3. Mallar\u0131 b\u0259yan ed\u0259n \u015f\u0259xs borclu hesab olunur. G\u00f6mr\u00fck t\u0259msil\u00e7iliyi dolay\u0131s\u0131 h\u0259yata ke\u00e7iril\u0259rs\u0259, ad\u0131ndan g\u00f6mr\u00fck b\u0259yannam\u0259si veril\u0259n \u015f\u0259xs d\u0259 borclu hesab edilir.
\n238.4. Bu M\u0259c\u0259ll\u0259nin 238.1-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan g\u00f6mr\u00fck prosedurlar\u0131 t\u0259tbiq olunark\u0259n veril\u0259n g\u00f6mr\u00fck b\u0259yannam\u0259si idxal g\u00f6mr\u00fck r\u00fcsumlar\u0131ndan v\u0259 vergil\u0259rd\u0259n tamamil\u0259 v\u0259 ya qism\u0259n azad olunmas\u0131na s\u0259b\u0259b olan m\u0259lumatlar \u0259sas\u0131nda t\u0259rtib edilmi\u015fdirs\u0259, h\u0259min m\u0259lumatlar\u0131 t\u0259qdim etmi\u015f \u015f\u0259xs d\u0259, bu m\u0259lumatlar\u0131n s\u0259hv oldu\u011funu bildiyi, yaxud bilm\u0259li oldu\u011fu halda, borclu hesab edilir.<\/p>\n

Madd\u0259 240. Mallar\u0131n ixrac\u0131 \u00fczr\u0259 g\u00f6mr\u00fck borcu<\/strong>
\n240.1. Mallar\u0131n ixrac\u0131 \u00fczr\u0259 g\u00f6mr\u00fck borcu daxili mallar\u0131n bu M\u0259c\u0259ll\u0259y\u0259 \u0259sas\u0259n ixrac g\u00f6mr\u00fck proseduru v\u0259 ya xaricd\u0259 emal x\u00fcsusi g\u00f6mr\u00fck proseduru alt\u0131nda yerl\u0259\u015fdirilm\u0259si n\u0259tic\u0259sind\u0259 yaran\u0131r.
\n240.2. G\u00f6mr\u00fck borcu g\u00f6mr\u00fck b\u0259yannam\u0259sinin g\u00f6mr\u00fck orqanlar\u0131 t\u0259r\u0259find\u0259n t\u0259sdiq edildiyi vaxt yaran\u0131r.
\n240.3. Mallar\u0131 b\u0259yan ed\u0259n \u015f\u0259xs borclu hesab olunur. G\u00f6mr\u00fck t\u0259msil\u00e7iliyi dolay\u0131s\u0131 h\u0259yata ke\u00e7iril\u0259rs\u0259, ad\u0131ndan g\u00f6mr\u00fck b\u0259yannam\u0259si veril\u0259n \u015f\u0259xs d\u0259 borclu hesab edilir.
\n240.4. Bu M\u0259c\u0259ll\u0259nin 240.1-ci madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n g\u00f6mr\u00fck prosedurlar\u0131 il\u0259 \u0259laq\u0259dar g\u00f6mr\u00fck orqanlar\u0131na t\u0259qdim olunan g\u00f6mr\u00fck b\u0259yannam\u0259si ixrac g\u00f6mr\u00fck r\u00fcsumlar\u0131ndan v\u0259 vergil\u0259rd\u0259n tamamil\u0259 v\u0259 ya qism\u0259n azad edilm\u0259sin\u0259 s\u0259b\u0259b olan m\u0259lumatlar \u0259sas\u0131nda t\u0259rtib edilmi\u015fdirs\u0259, h\u0259min m\u0259lumatlar\u0131 t\u0259qdim etmi\u015f \u015f\u0259xs d\u0259, bu m\u0259lumatlar\u0131n s\u0259hv oldu\u011funu bildiyi, yaxud bilm\u0259li oldu\u011fu halda, borclu hesab olunur.<\/p>\n

Madd\u0259 242. G\u00f6mr\u00fck borcunun hesablanmas\u0131n\u0131n \u0259saslar\u0131<\/strong>
\n242.1. \u018flav\u0259 d\u0259y\u0259r vergisi \u00fczr\u0259 g\u00f6mr\u00fck borcunun m\u0259bl\u0259\u011fi hesablanark\u0259n, mallar\u0131n bu M\u0259c\u0259ll\u0259 v\u0259 \u201cG\u00f6mr\u00fck tarifi haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununa uy\u011fun qaydada m\u00fc\u0259yy\u0259n edil\u0259n g\u00f6mr\u00fck d\u0259y\u0259ri \u0259sas g\u00f6t\u00fcr\u00fcl\u00fcr.
\n242.2. G\u00f6mr\u00fck r\u00fcsumlar\u0131 \u00fczr\u0259 g\u00f6mr\u00fck borcunun m\u0259bl\u0259\u011fi hesablanark\u0259n, Az\u0259rbaycan Respublikas\u0131n\u0131n xarici iqtisadi f\u0259aliyy\u0259tinin mal nomenklaturas\u0131nda \u0259ks olunmu\u015f \u00f6l\u00e7\u00fc vahidi v\u0259 g\u00f6mr\u00fck d\u0259y\u0259ri \u0259sas g\u00f6t\u00fcr\u00fcl\u00fcr.
\n242.3. G\u00f6mr\u00fck r\u00fcsumlar\u0131n\u0131n v\u0259 y\u0131\u011f\u0131lmas\u0131 g\u00f6mr\u00fck orqanlar\u0131na h\u0259val\u0259 edilmi\u015f vergil\u0259rin hesablanmas\u0131 idxal olunan mallara m\u00fcnasib\u0259td\u0259 g\u00f6mr\u00fck s\u0259rh\u0259dini ke\u00e7\u0259n g\u00fcnd\u0259n, ixrac olunan mallara m\u00fcnasib\u0259td\u0259 is\u0259, mallara dair b\u0259yannam\u0259nin t\u0259qdim olundu\u011fu g\u00fcnd\u0259n ba\u015flan\u0131r v\u0259 h\u0259min g\u00fcn q\u00fcvv\u0259d\u0259 olan g\u00f6mr\u00fck r\u00fcsumlar\u0131 v\u0259 vergil\u0259rin d\u0259r\u0259c\u0259l\u0259ri \u0259sas g\u00f6t\u00fcr\u00fcl\u00fcr.
\n242.4. G\u00f6mr\u00fck borcunun m\u0259bl\u0259\u011fi g\u00f6mr\u00fck b\u0259yannam\u0259si verildikd\u0259n sonra m\u00fcmk\u00fcn q\u0259d\u0259r q\u0131sa m\u00fcdd\u0259td\u0259 hesablanmal\u0131d\u0131r.
\n242.5. \u018flav\u0259 d\u0259y\u0259r vergisi \u00fczr\u0259 g\u00f6mr\u00fck borcunun m\u0259bl\u0259\u011fi m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi qaydada hesablan\u0131r.<\/p>\n

Madd\u0259 243. G\u00f6mr\u00fck borcunun \u00f6d\u0259nilm\u0259si m\u00fcdd\u0259tl\u0259ri<\/strong>
\n243.1. G\u00f6mr\u00fck borcu g\u00f6mr\u00fck orqanlar\u0131 t\u0259r\u0259find\u0259n g\u00f6mr\u00fck b\u0259yannam\u0259si t\u0259sdiq edil\u0259n\u0259d\u0259k v\u0259 ya g\u00f6mr\u00fck b\u0259yannam\u0259sinin t\u0259sdiqi il\u0259 eyni vaxtda \u00f6d\u0259nilir.
\n243.2. Kommersiya m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulmayan mallar \u00fczr\u0259 g\u00f6mr\u00fck borcu, onlar g\u00f6mr\u00fck s\u0259rh\u0259dind\u0259n ke\u00e7iril\u0259rk\u0259n sad\u0259l\u0259\u015fdirilmi\u015f b\u0259yannam\u0259nin t\u0259sdiqi il\u0259 eyni vaxtda \u00f6d\u0259nilir.
\n243.3. G\u00f6mr\u00fck b\u0259yannam\u0259sinin verilm\u0259si gecikdirildikd\u0259, g\u00f6mr\u00fck borcunun \u00f6d\u0259nilm\u0259si m\u00fcdd\u0259ti g\u00f6mr\u00fck b\u0259yannam\u0259sinin verilm\u0259si \u00fc\u00e7\u00fcn m\u00fc\u0259yy\u0259n edil\u0259n m\u00fcdd\u0259tin ba\u015fa \u00e7atd\u0131\u011f\u0131 g\u00fcnd\u0259n hesablan\u0131r.
\n243.4. Bu M\u0259c\u0259ll\u0259nin 156.2-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan d\u00f6vri b\u0259yannam\u0259 verildiyi halda, g\u00f6mr\u00fck borcu mallar m\u00fcvafiq g\u00f6mr\u00fck orqan\u0131na t\u0259qdim olundu\u011fu tarixd\u0259n 15 (on be\u015f) g\u00fcnd\u0259n gec olmayaraq \u00f6d\u0259nilm\u0259lidir.<\/p>\n

Madd\u0259 244. G\u00f6mr\u00fck borcunun \u00f6d\u0259nilm\u0259si qaydalar\u0131<\/strong>
\n244.1. G\u00f6mr\u00fck borcu g\u00f6mr\u00fck orqan\u0131na (yaln\u0131z bank, po\u00e7t v\u0259 ya plastik kart vasit\u0259si il\u0259), beyn\u0259lxalq po\u00e7t g\u00f6nd\u0259ri\u015fl\u0259ri il\u0259 g\u00f6nd\u0259ril\u0259n mallar \u00fc\u00e7\u00fcn is\u0259 po\u00e7t rabit\u0259si operatorlar\u0131na (qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f \u00f6d\u0259ni\u015f vasit\u0259l\u0259ri il\u0259) \u00f6d\u0259nilir.
\n244.2. G\u00f6mr\u00fck borcu \u00fczr\u0259 \u00f6d\u0259ni\u015fl\u0259rin h\u0259yata ke\u00e7irilm\u0259si m\u0259qs\u0259dil\u0259 g\u00f6mr\u00fck s\u0259rh\u0259d burax\u0131l\u0131\u015f m\u0259nt\u0259q\u0259l\u0259rind\u0259 bank v\u0259 ya po\u00e7t \u015f\u00f6b\u0259l\u0259ri yarad\u0131lmal\u0131d\u0131r.
\n244.3. G\u00f6mr\u00fck borcu ist\u0259nil\u0259n maraql\u0131 \u015f\u0259xs t\u0259r\u0259find\u0259n \u00f6d\u0259nil\u0259 bil\u0259r.
\n244.4. Po\u00e7t rabit\u0259si operatorlar\u0131 g\u00f6mr\u00fck borcu \u00fczr\u0259 \u00f6d\u0259ni\u015fl\u0259ri m\u00fcvafiq icra hakimiyy\u0259ti orqanlar\u0131n\u0131n birlikd\u0259 m\u00fc\u0259yy\u0259n etdiyi qaydada g\u00f6mr\u00fck orqanlar\u0131n\u0131n hesab\u0131na k\u00f6\u00e7\u00fcr\u00fcrl\u0259r.
\n244.5. Yol vergisi v\u0259 icaz\u0259 blank\u0131na g\u00f6r\u0259 d\u00f6vl\u0259t r\u00fcsumu xarici d\u00f6vl\u0259tl\u0259rin avton\u0259qliyyat vasit\u0259l\u0259ri g\u00f6mr\u00fck \u0259razisin\u0259 daxil olan zaman g\u00f6mr\u00fck orqanlar\u0131 t\u0259r\u0259find\u0259n tutulur v\u0259 bir bank g\u00fcn\u00fc \u0259rzind\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 k\u00f6\u00e7\u00fcr\u00fcl\u00fcr.<\/p>\n

Madd\u0259 246. G\u00f6mr\u00fck borcunun \u00f6d\u0259nilm\u0259sin\u0259 m\u00f6hl\u0259t verilm\u0259si<\/strong>
\n246.1. \u015e\u0259xs t\u0259r\u0259find\u0259n bu M\u0259c\u0259ll\u0259nin 258.1-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f \u00fcsullardan istifad\u0259 edilm\u0259kl\u0259 t\u0259minat verildikd\u0259, g\u00f6mr\u00fck orqanlar\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi hallarda v\u0259 qaydada g\u00f6mr\u00fck borcunun \u00f6d\u0259nilm\u0259sin\u0259 14 (on d\u00f6rd) g\u00fcnd\u0259n 60 (altm\u0131\u015f) g\u00fcn\u0259d\u0259k m\u00f6hl\u0259t verirl\u0259r.
\n246.2. G\u00f6mr\u00fck borcunun \u00f6d\u0259nilm\u0259sin\u0259 veril\u0259n m\u00f6hl\u0259t m\u00fcdd\u0259ti \u0259rzind\u0259 borcun m\u0259bl\u0259\u011fin\u0259 M\u0259rk\u0259zi Bank\u0131n m\u00fc\u0259yy\u0259n etdiyi u\u00e7ot d\u0259r\u0259c\u0259si il\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259nil\u0259n faizl\u0259r hesablan\u0131r.<\/p>\n

Madd\u0259 247. D\u0259bb\u0259 pulu<\/strong>
\n247.1. G\u00f6mr\u00fck borcunun \u00f6d\u0259nilm\u0259sinin bu M\u0259c\u0259ll\u0259 il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259ti pozulduqda, g\u00f6mr\u00fck orqanlar\u0131 \u00f6d\u0259yicid\u0259n d\u0259bb\u0259 pulu al\u0131rlar.
\n247.2. D\u0259bb\u0259 pulunun hesablanmas\u0131 \u00fc\u00e7\u00fcn m\u00fcdd\u0259tl\u0259r a\u015fa\u011f\u0131dak\u0131lard\u0131r:
\n247.2.1. g\u00f6mr\u00fck borcunun \u00f6d\u0259nilm\u0259si m\u00fcdd\u0259tinin ba\u015fa \u00e7atd\u0131\u011f\u0131 tarixd\u0259n n\u00f6vb\u0259ti g\u00fcnd\u0259n ba\u015flayaraq, borcun faktiki \u00f6d\u0259nilm\u0259 g\u00fcn\u00fcn\u0259d\u0259k v\u0259 ya bu M\u0259c\u0259ll\u0259nin 246.1-ci madd\u0259sin\u0259 \u0259sas\u0259n h\u0259min borcun \u00f6d\u0259nilm\u0259sin\u0259 m\u00f6hl\u0259t veril\u0259n\u0259d\u0259k;
\n247.2.2. bu M\u0259c\u0259ll\u0259nin 246.1-ci madd\u0259sin\u0259 \u0259sas\u0259n g\u00f6mr\u00fck borcunun \u00f6d\u0259nilm\u0259sin\u0259 verilmi\u015f m\u00f6hl\u0259tin ba\u015fa \u00e7atd\u0131\u011f\u0131 tarixd\u0259n n\u00f6vb\u0259ti g\u00fcnd\u0259n ba\u015flayaraq, borcun faktiki \u00f6d\u0259nilm\u0259 g\u00fcn\u00fcn\u0259d\u0259k.
\n247.3. D\u0259bb\u0259 pulu bu M\u0259c\u0259ll\u0259nin 247.2-ci madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n m\u00fcdd\u0259tl\u0259r \u0259rzind\u0259 h\u0259r gecikdiril\u0259n g\u00fcn\u0259 g\u00f6r\u0259 g\u00f6mr\u00fck borcu m\u0259bl\u0259\u011finin 0,1 faizi miqdar\u0131nda hesablan\u0131r. D\u0259bb\u0259 pulu g\u00f6mr\u00fck borcu \u00fczr\u0259 b\u00fct\u00fcn \u00f6tm\u00fc\u015f m\u00fcdd\u0259t\u0259, lakin bir ild\u0259n \u00e7ox olmamaq \u015f\u0259rti il\u0259 t\u0259tbiq edilir.
\n247.4. D\u0259bb\u0259 pulu g\u00f6mr\u00fck borcu il\u0259 eyni vaxtda \u00f6d\u0259nilir.
\n247.5. D\u0259bb\u0259 pulunun \u00f6d\u0259nilm\u0259si, tutulmas\u0131 v\u0259 qaytar\u0131lmas\u0131 bu M\u0259c\u0259ll\u0259d\u0259 g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259rinin \u00f6d\u0259nilm\u0259si, tutulmas\u0131 v\u0259 qaytar\u0131lmas\u0131 \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulmu\u015f qaydalara uy\u011fun olaraq h\u0259yata ke\u00e7irilir.<\/p>\n

Madd\u0259 249. G\u00f6mr\u00fck borclar\u0131n\u0131n al\u0131nmas\u0131 v\u0259 m\u0259suliyy\u0259t t\u0259dbirl\u0259ri<\/strong>
\n249.1. \u00d6d\u0259nilm\u0259mi\u015f g\u00f6mr\u00fck borclar\u0131 g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259rini \u00f6d\u0259m\u0259k \u00f6hd\u0259liyinin yarand\u0131\u011f\u0131 tarixd\u0259n 3 (\u00fc\u00e7) il \u0259rzind\u0259 g\u00f6mr\u00fck orqanlar\u0131 t\u0259r\u0259find\u0259n bu madd\u0259d\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada m\u0259cburi tutulur.
\n249.2. G\u00f6mr\u00fck b\u0259yannam\u0259sind\u0259ki s\u0259hvl\u0259rin g\u00f6mr\u00fck borcunun m\u0259bl\u0259\u011finin qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edildiyind\u0259n az m\u0259bl\u0259\u011fd\u0259 hesablanmas\u0131na, yaxud \u00f6d\u0259nilm\u0259sin\u0259 s\u0259b\u0259b olmas\u0131n\u0131 bu M\u0259c\u0259ll\u0259nin 249.1-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f m\u00fcdd\u0259t \u0259rzind\u0259 a\u015fkar edildikd\u0259, g\u00f6mr\u00fck orqanlar\u0131 \u00f6d\u0259yicid\u0259n \u00f6d\u0259nilm\u0259mi\u015f m\u0259bl\u0259\u011fl\u0259ri al\u0131rlar.
\n249.3. Vaxt\u0131nda \u00f6d\u0259nilm\u0259mi\u015f g\u00f6mr\u00fck borclar\u0131 g\u00f6mr\u00fck orqanlar\u0131n\u0131n icra (\u00f6d\u0259ni\u015f) s\u0259n\u0259di \u0259sas\u0131nda, vergi borclar\u0131n\u0131n d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 al\u0131nmas\u0131n\u0131n qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydalar\u0131na uy\u011fun olaraq, \u00f6d\u0259yicinin bank hesablar\u0131ndan tutulur.
\n249.4. Qanunla m\u00fc\u0259yy\u0259n edilmi\u015f hallarda m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 \u00f6d\u0259yicinin banklardak\u0131 hesabla\u015fma, valyuta v\u0259 dig\u0259r hesablar\u0131na h\u0259bs qoyulmas\u0131 bar\u0259d\u0259 m\u0259hk\u0259m\u0259d\u0259 iddia qald\u0131r\u0131r.
\n249.5. Mallar\u0131 v\u0259 n\u0259qliyyat vasit\u0259l\u0259rini g\u00f6mr\u00fck s\u0259rh\u0259dind\u0259n qanunsuz ke\u00e7ir\u0259n \u015f\u0259xs, h\u0259m\u00e7inin onlar\u0131n qanunsuz ke\u00e7irildiyini bildiyi, yaxud bilm\u0259li oldu\u011fu halda, bel\u0259 \u0259m\u0259liyyatda i\u015ftirak ed\u0259n \u015f\u0259xs, h\u0259min mallar\u0131 v\u0259 n\u0259qliyyat vasit\u0259l\u0259rini \u00f6z m\u00fclkiyy\u0259tin\u0259 v\u0259 ya istifad\u0259sin\u0259 g\u00f6t\u00fcr\u0259n \u015f\u0259xs g\u00f6mr\u00fck borcunun \u00f6d\u0259nilm\u0259si \u00fczr\u0259 b\u0259yannam\u0259\u00e7i il\u0259 birg\u0259 m\u0259suliyy\u0259t da\u015f\u0131y\u0131rlar.<\/p>\n

Madd\u0259 258. G\u00f6mr\u00fck borcunun \u00f6d\u0259nilm\u0259sinin t\u0259min edilm\u0259si \u00fcsullar\u0131<\/strong>
\n258.1. G\u00f6mr\u00fck borcunun \u00f6d\u0259nilm\u0259sinin t\u0259min edilm\u0259si \u00fc\u00e7\u00fcn a\u015fa\u011f\u0131dak\u0131 t\u0259minat \u00fcsullar\u0131ndan (t\u0259minatdan) istifad\u0259 olunur:
\n258.1.1. girov;
\n258.1.2. veksel zaminliyi (aval);
\n258.1.3. bank qarantiyas\u0131;
\n258.1.4. \u00f6d\u0259nilm\u0259li olan m\u0259bl\u0259\u011fin g\u00f6mr\u00fck orqan\u0131n\u0131n depozit hesab\u0131na k\u00f6\u00e7\u00fcr\u00fclm\u0259si;
\n258.1.5. s\u0131\u011forta m\u00fcqavil\u0259l\u0259ri;
\n258.1.6. \u00fc\u00e7\u00fcnc\u00fc \u015f\u0259xsin zaminliyi;
\n258.1.7. avans \u00f6d\u0259m\u0259l\u0259r.
\n258.2. Bu M\u0259c\u0259ll\u0259d\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f hallar istisna olmaqla, \u015f\u0259xs bu M\u0259c\u0259ll\u0259nin 258.1-ci madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n t\u0259minatlar\u0131n h\u0259r birind\u0259n istifad\u0259 etm\u0259k h\u00fcququna malikdir.
\n258.3. T\u0259minatdan istifad\u0259 etm\u0259kl\u0259 g\u00f6mr\u00fck borcunun \u00f6d\u0259nilm\u0259sinin t\u0259min edilm\u0259si qaydalar\u0131n\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 m\u00fc\u0259yy\u0259n edir.<\/p>\n

Madd\u0259 267. G\u00f6mr\u00fck borcu \u00fczr\u0259 \u00f6d\u0259nilmi\u015f g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259rinin qaytar\u0131lmal\u0131 oldu\u011fu hallar<\/strong>
\n267.1. M\u0259c\u0259ll\u0259nin bu F\u0259slinin m\u00fcdd\u0259alar\u0131 n\u0259z\u0259r\u0259 al\u0131nmaqla g\u00f6mr\u00fck borcu \u00fczr\u0259 \u00f6d\u0259nilmi\u015f g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259ri a\u015fa\u011f\u0131dak\u0131 hallarda qaytar\u0131l\u0131r:
\n267.1.1. mallar q\u00fcsurlu olduqda;
\n267.1.2. g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259rinin m\u0259bl\u0259\u011fi hesablanark\u0259n s\u0259hv\u0259 yol verildikd\u0259;
\n267.1.3. \u201cAntidempinq, kompensasiya v\u0259 m\u00fchafiz\u0259 t\u0259dbirl\u0259ri haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununda n\u0259z\u0259rd\u0259 tutulan hallarda.
\n267.2. G\u00f6mr\u00fck orqanlar\u0131 bu M\u0259c\u0259ll\u0259nin 270.1-ci madd\u0259sind\u0259 qeyd olunan m\u00fcdd\u0259tl\u0259r \u0259rzind\u0259 g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259rinin qaytar\u0131lmal\u0131 oldu\u011funu a\u015fkar etdiyi halda, h\u0259min \u00f6d\u0259ni\u015fl\u0259r m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi qaydada qaytar\u0131l\u0131r.
\n267.3. Bu M\u0259c\u0259ll\u0259nin 267.4-c\u00fc madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f hal istisna olmaqla, g\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259rinin qaytar\u0131lmas\u0131 g\u00f6mr\u00fck orqanlar\u0131 t\u0259r\u0259find\u0259n faizl\u0259rin \u00f6d\u0259nilm\u0259sin\u0259 s\u0259b\u0259b olmur.
\n267.4. G\u00f6mr\u00fck \u00f6d\u0259ni\u015fl\u0259rinin qaytar\u0131lmas\u0131 bar\u0259d\u0259 q\u0259rar verildikd\u0259n sonra 3 (\u00fc\u00e7) ay \u0259rzind\u0259 \u00f6d\u0259ni\u015f edilm\u0259dikd\u0259 v\u0259 bu gecikm\u0259 g\u00f6mr\u00fck orqan\u0131n\u0131n (onun v\u0259zif\u0259li \u015f\u0259xsl\u0259rinin) h\u0259r\u0259k\u0259tl\u0259ri (h\u0259r\u0259k\u0259tsizliyi) n\u0259tic\u0259sind\u0259 ba\u015f verdikd\u0259, g\u00f6mr\u00fck orqanlar\u0131 t\u0259r\u0259find\u0259n M\u0259rk\u0259zi Bank\u0131n m\u00fc\u0259yy\u0259n etdiyi u\u00e7ot d\u0259r\u0259c\u0259si il\u0259 faizl\u0259r hesablan\u0131r v\u0259 \u015f\u0259xs\u0259 \u00f6d\u0259nilir. Faizl\u0259r \u00fc\u00e7 ayl\u0131q m\u00fcdd\u0259tin ba\u015fa \u00e7atd\u0131\u011f\u0131 tarixd\u0259n g\u00f6mr\u00fck \u00f6d\u0259ni\u015finin qaytar\u0131ld\u0131\u011f\u0131 tarix\u0259d\u0259k olan m\u00fcdd\u0259t \u00fczr\u0259 hesablan\u0131r.<\/p>\n

Madd\u0259 271. G\u00f6mr\u00fck borcunun l\u0259\u011fvi<\/strong>
\n271.1. Borclu \u015f\u0259xsin qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada m\u00fcflis elan edilm\u0259si n\u0259tic\u0259sind\u0259 borcunu \u00f6d\u0259y\u0259 bilm\u0259m\u0259si hallar\u0131 il\u0259 yana\u015f\u0131, g\u00f6mr\u00fck borcu a\u015fa\u011f\u0131dak\u0131 \u00fcsullardan h\u0259r hans\u0131 birinin t\u0259tbiqi vasit\u0259sil\u0259 d\u0259 l\u0259\u011fv edilir:
\n271.1.1. g\u00f6mr\u00fck borcunun tam m\u0259bl\u0259\u011fd\u0259 \u00f6d\u0259nilm\u0259si;
\n271.1.2. qanunvericilikd\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f hallarda \u015f\u0259xsin g\u00f6mr\u00fck borcunu \u00f6d\u0259m\u0259kd\u0259n azad edilm\u0259si;
\n271.1.3. idxal v\u0259 ya ixrac g\u00f6mr\u00fck r\u00fcsumlar\u0131 v\u0259 vergil\u0259ri \u00f6d\u0259nilm\u0259li olan mallar\u0131n qanunla n\u0259z\u0259rd\u0259 tutulmu\u015f hallarda v\u0259 qaydada m\u00fcsadir\u0259si;
\n271.1.4. idxal v\u0259 ya ixrac g\u00f6mr\u00fck r\u00fcsumlar\u0131 v\u0259 vergil\u0259r \u00f6d\u0259nilm\u0259li olan mallar\u0131n g\u00f6mr\u00fck n\u0259zar\u0259ti alt\u0131nda m\u0259hvi, yaxud \u015f\u0259xsin onlardan d\u00f6vl\u0259tin xeyrin\u0259 imtina etm\u0259si;
\n271.1.5. mallar\u0131n fors-major hallar n\u0259tic\u0259sind\u0259 b\u0259rpaedilm\u0259z \u015f\u0259kild\u0259 itirilm\u0259si v\u0259 ya m\u0259hv olmas\u0131.
\n271.2. G\u00f6mr\u00fck borcunun \u00f6d\u0259nilm\u0259sin\u0259 dair bir ne\u00e7\u0259 \u015f\u0259xsin \u00f6hd\u0259liyi olduqda, g\u00f6mr\u00fck borcu, yaln\u0131z onu \u00f6d\u0259m\u0259kd\u0259n azad edil\u0259n \u015f\u0259xs\u0259 (\u015f\u0259xsl\u0259r\u0259) m\u00fcnasib\u0259td\u0259 l\u0259\u011fv edilir.<\/p>\n

 <\/p>\n

M\u00fc\u0259llif: \u0130smay\u0131l Ba\u011f\u0131rov<\/strong><\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 T\u0259bi\u0259t Ta\u011f\u0131yev<\/strong><\/span><\/p>\n

VERG\u0130 M\u018fC\u018fLL\u018fS\u0130N\u0130N X\u00dcSUS\u0130 H\u0130SS\u018fS\u0130N\u0130N PRAKT\u0130K\u0130 \u0130ZAHI<\/span> kitab\u0131ndan<\/strong><\/p>\n

\"sdds\"<\/p><\/blockquote>\n

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