{"id":23587,"date":"2025-05-24T14:59:02","date_gmt":"2025-05-24T11:59:02","guid":{"rendered":"https:\/\/basta2.com\/?p=23587"},"modified":"2025-05-24T14:59:47","modified_gmt":"2025-05-24T11:59:47","slug":"23587","status":"publish","type":"post","link":"https:\/\/basta2.com\/?p=23587","title":{"rendered":"\u018fl\u0259sg\u0259r M\u0259mm\u0259dlinin ittihamlara cavab\u0131"},"content":{"rendered":"

Bu g\u00fcn media eksperti, h\u00fcquq m\u00fcdafi\u0259 t\u0259\u015fkilatlar\u0131n\u0131n siyasi m\u0259hbus olaraq tan\u0131d\u0131\u011f\u0131 \u018fl\u0259sg\u0259r M\u0259mm\u0259dlinin 57 ya\u015f\u0131 tamam olur.<\/span><\/strong><\/p>\n

\u018fl\u0259sg\u0259r M\u0259mm\u0259dli bir m\u00fcdd\u0259t \u00f6nc\u0259 ona qar\u015f\u0131 ir\u0259li s\u00fcr\u00fcl\u0259n ittihamlara sosial \u015f\u0259b\u0259k\u0259 vasit\u0259sil\u0259 cavab verib. \u00d6lk\u0259 ictimaiyy\u0259tin\u0259, vicdanl\u0131 insanlara, media n\u00fcmay\u0259nd\u0259l\u0259rin\u0259, v\u0259t\u0259nda\u015f c\u0259miyy\u0259ti t\u0259msil\u00e7il\u0259rin\u0259, siyasi partiyalara, \u00f6z v\u0259zif\u0259 m\u0259suliyy\u0259tini anlayan d\u00f6vl\u0259t v\u0259 h\u00f6kum\u0259t n\u00fcmay\u0259nd\u0259l\u0259rin\u0259, habel\u0259 beyn\u0259lxalq qurumlara \u00fcnvanlanan h\u0259min m\u00fcraci\u0259td\u0259 deyilir:<\/span><\/strong><\/p>\n

\u201cToplum TV i\u015fi\u201d \u00fczr\u0259 m\u0259n\u0259 qar\u015f\u0131 ir\u0259li s\u00fcr\u00fcl\u0259n \u0259sass\u0131z v\u0259 saxta ittihamlarla 1 ildir qanunsuz olaraq h\u0259bsd\u0259y\u0259m. Bu \u201ci\u015f\u201d \u00fczr\u0259 9 mart 2024-c\u00fc ild\u0259 m\u0259n\u0259 qar\u015f\u0131 Cinay\u0259t M\u0259c\u0259ll\u0259sinin 206.3.2-ci madd\u0259si il\u0259 ittiham ir\u0259li s\u00fcr\u00fcl\u00fcb. \u0130stintaqa c\u0259lb edilm\u0259yimin qanunsuz olmas\u0131na etiraz \u0259lam\u0259ti olaraq 11 ay davam ed\u0259n istintaq prosesind\u0259 ifad\u0259 verm\u0259mi\u015f\u0259m. \u0130stintaq prosesinin qanunsuz olmas\u0131, he\u00e7 bir d\u0259lil-s\u00fcbuta s\u00f6yk\u0259nm\u0259m\u0259si \u201ci\u015f\u0259\u201d xitam verilm\u0259sini vacib etdiyi halda 17 yanvar 2025-ci ild\u0259 m\u0259n\u0259 v\u0259 dig\u0259r t\u0259qsirl\u0259ndiril\u0259n \u015f\u0259xsl\u0259r\u0259 qar\u015f\u0131 ittihamlar a\u011f\u0131rla\u015fd\u0131r\u0131l\u0131b. CM-nin 162-1.1, 192.3.2, 193-1.3.1, 193-1.3.2, 206.4, 213.2.1 madd\u0259l\u0259ri il\u0259 yeni ittihamlar ir\u0259li s\u00fcr\u00fcl\u00fcb.<\/span><\/p>\n

Art\u0131q istintaq yekunla\u015f\u0131b v\u0259 r\u0259smi ittihalmarla tan\u0131\u015f olmu\u015fuq. H\u0259r bir qovluqda t\u0259qrib\u0259n 300 v\u0259r\u0259q olmaqla “Cinay\u0259t i\u015fi” 23 cildd\u0259n ibar\u0259tdir. B\u0259zi v\u0259r\u0259ql\u0259rin h\u0259r iki t\u0259r\u0259find\u0259 qeydl\u0259r v\u0259 ifad\u0259l\u0259r yer ald\u0131\u011f\u0131na g\u00f6r\u0259 10 min s\u0259hif\u0259d\u0259n \u00e7ox istintaq materiallar\u0131 il\u0259 tan\u0131\u015f olmu\u015fam. Elan edilmi\u015f bu saxta ittihamlara ayr\u0131l\u0131qda q\u0131saca m\u00fcnasib\u0259t bildirm\u0259k ist\u0259yir\u0259m.<\/span><\/p>\n

Birincisi, CM-nin 162-1.1 (\u018fm\u0259k m\u00fcqavil\u0259si h\u00fcquqi q\u00fcvv\u0259y\u0259 minm\u0259d\u0259n i\u015f\u00e7il\u0259rin h\u0259r hans\u0131 i\u015fl\u0259rin yerin\u0259 yetirilm\u0259sin\u0259 c\u0259lb edilm\u0259si) madd\u0259si il\u0259 ir\u0259li s\u00fcr\u00fcl\u0259n ittihamd\u0131r. Bu \u201cittiham\u201d tamamil\u0259 uydurma v\u0259 b\u00f6htand\u0131r. Toplum TV-d\u0259 jurnalist kimi t\u0259cr\u00fcb\u0259 toplayan, yutub kanal\u0131nda verili\u015fl\u0259r aparan v\u0259 dig\u0259r funksiyalar\u0131 icra ed\u0259n he\u00e7 k\u0259s dey\u0259 bilm\u0259z ki, m\u0259n onlar\u0131 hans\u0131sa i\u015f\u0259 c\u0259lb etmi\u015f\u0259m. N\u0259inki i\u015f\u0259 c\u0259lb etm\u0259kl\u0259 ba\u011fl\u0131 h\u0259r\u0259k\u0259tim, bu m\u00f6vzuda he\u00e7 k\u0259sl\u0259 s\u00f6hb\u0259tim bel\u0259 olmay\u0131b. He\u00e7 kim bunu iddia v\u0259 s\u00fcbut ed\u0259 bilm\u0259z. \u00c7\u00fcnki bel\u0259 hal m\u00f6vcud deyil.<\/span><\/p>\n

\u0130kincisi, CM-nin 192.3.2 (x\u00fcsusil\u0259 k\u00fcll\u00fc miqdarda g\u0259lir \u0259ld\u0259 etm\u0259kl\u0259 qanunsuz sahibkarl\u0131q) v\u0259 193-1.3.2 (…xeyli miqdarda t\u00f6r\u0259dildikd\u0259) madd\u0259si il\u0259 ir\u0259li s\u00fcr\u00fcl\u0259n ittiham da n\u00f6vb\u0259ti b\u00f6htand\u0131r. Bu ittiham\u0131 s\u00fcbut ed\u0259c\u0259k he\u00e7 bir d\u0259lil-s\u00fcbut yoxdur. 40 illik i\u015f staj\u0131m\u0131n 18 ilini f\u0259rdi sahibkar kimi r\u0259smi qeydiyyatdayam. 2007-ci ild\u0259n qanunun b\u00fct\u00fcn m\u00fcdd\u0259alar\u0131na istisnas\u0131z olaraq \u0259m\u0259l ed\u0259n f\u0259rdi sahibkaram. Bu eynil\u0259\u015fdirici (V\u00d6EN 3200121712) qeydiyyat n\u00f6mr\u0259si il\u0259 h\u0259r r\u00fcbd\u0259 v\u0259 ild\u0259 m\u00fct\u0259madi olaraq vergil\u0259rimi \u00f6d\u0259mi\u015f v\u0259 sistemli \u015f\u0259kild\u0259 vergi b\u0259yannam\u0259l\u0259rimi t\u0259qdim etmi\u015f\u0259m. Vergi orqanlar\u0131na he\u00e7 bir borcum olmad\u0131\u011f\u0131 kimi h\u0259tta art\u0131q \u00f6d\u0259ni\u015fim m\u00f6vcuddur. H\u0259bs edilm\u0259d\u0259n \u00f6nc\u0259ki 2023-c\u00fc ild\u0259 d\u00f6vl\u0259t\u0259 3 min manatdan \u00e7ox vergi \u00f6d\u0259mi\u015f\u0259m. Qanunsuz sahibkarl\u0131qla m\u0259\u015f\u011ful oldu\u011fumu iddia etm\u0259k c\u0259f\u0259ngiyyatd\u0131r.<\/span><\/p>\n

\u0130stintaq\u0131n bir dig\u0259r saxta iddias\u0131 budur ki, guya m\u0259n \u201ccinay\u0259t yolu il\u0259 \u0259ld\u0259 edilmi\u015f v\u0259saiti leqalla\u015fd\u0131rm\u0131\u015fam v\u0259 qanunsuz \u0259ld\u0259 ettiyim v\u0259saitl\u0259\u201d 2020-ci ild\u0259 d\u0259y\u0259ri 33 min manat olan avtomobil v\u0259 4 notbuk alm\u0131\u015fam. Bu iddia da tamamil\u0259 saxtad\u0131r, he\u00e7 bir faktiki v\u0259 qanuni s\u00fcbuta s\u00f6yk\u0259nmir. Bel\u0259 ki, 2007-ci ild\u0259n b\u0259ri f\u0259rdi sahibkar kimi, ondan \u00f6nc\u0259 is\u0259 2001-2015-ci ill\u0259rd\u0259 f\u0259rdi \u0259m\u0259k m\u00fcqavil\u0259l\u0259ri il\u0259 i\u015fl\u0259mi\u015f\u0259m v\u0259 y\u00fcz min manatlarla qazanc\u0131m olub. (B\u00fct\u00fcn bu yazd\u0131qlar\u0131m\u0131 t\u0259sdiql\u0259y\u0259n r\u0259smi s\u0259n\u0259dl\u0259r m\u00f6vcuddur). <\/span>
\nM\u0259n 33 min manat d\u0259y\u0259rind\u0259 avtomobilimi, habel\u0259 t\u0259l\u0259b\u0259 kimi haz\u0131rda t\u0259hsil alan iki \u00f6vlad\u0131ma, m\u00fc\u0259llim kimi f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n h\u0259yat yolda\u015f\u0131ma v\u0259 \u00f6z\u00fcm\u0259 onlayn formada \u201cAmazon\u201d \u00fcz\u0259rind\u0259n sifari\u015fl\u0259 ald\u0131\u011f\u0131m notbuklar tamamil\u0259 qanuni g\u0259lirl\u0259riml\u0259 al\u0131n\u0131b. H\u0259min ill\u0259rin v\u0259 \u00f6nc\u0259ki ill\u0259rin vergi b\u0259yannam\u0259l\u0259ri d\u0259 s\u00fcbut edir ki, m\u0259nim bu \u0259mlak \u00fc\u00e7\u00fcn \u00f6d\u0259diyim v\u0259sait qanuni vergisini \u00f6d\u0259diyim halal qazanc\u0131m\u0131n yaln\u0131z az bir hiss\u0259sini t\u0259\u015fkil edir. Bu v\u0259saitl\u0259r qanuni halal g\u0259lirl\u0259riml\u0259 \u0259ld\u0259 edilib \u201ccinay\u0259t yolu il\u0259\u201d \u0259ld\u0259 edildiyinin iddias\u0131 bel\u0259 \u00e7ox \u00e7irkindir, b\u00f6htand\u0131r v\u0259 insan l\u0259yaq\u0259tini a\u015fa\u011f\u0131lay\u0131c\u0131d\u0131r. M\u0259n bu iddialar\u0131 30 ild\u0259n \u00e7ox h\u00fcququn \u00fcst\u00fcnl\u00fcy\u00fcn\u0259 inanaraq insan h\u00fcquqlar\u0131n\u0131 t\u0259dris ed\u0259n, t\u0259bli\u011f ed\u0259n biri olaraq \u00f6z\u00fcm\u0259 t\u0259hqir hesab edir\u0259m.<\/span><\/p>\n

\u00dc\u00e7\u00fcnc\u00fcs\u00fc, 213.2.1 (vergil\u0259ri \u00f6d\u0259m\u0259kd\u0259n yay\u0131nma – m\u00fct\u0259\u015f\u0259kkil d\u0259st\u0259 t\u0259r\u0259find\u0259n t\u00f6r\u0259dildikd\u0259) madd\u0259l\u0259ri il\u0259 ir\u0259li s\u00fcr\u00fcl\u0259n ittiham da tamamil\u0259 uydurma v\u0259 b\u00f6htand\u0131r. Az\u0259rbaycanda \u0259n n\u00fcmun\u0259vi vergi \u00f6d\u0259yicisi nominasiyas\u0131 \u00fczr\u0259 \u00e7empionat ke\u00e7irils\u0259ydi \u015f\u00fcbh\u0259siz ki, ilk yer m\u0259nim olard\u0131. Absurdun miqyas\u0131na bax\u0131n ki, \u0259n n\u00fcmun\u0259vi vergi \u00f6d\u0259yicisini vergid\u0259n yay\u0131nmaq ittiham\u0131 il\u0259 \u015f\u0259rl\u0259yirl\u0259r. Vergi orqanlar\u0131ndan al\u0131nm\u0131\u015f r\u0259smi s\u0259n\u0259dl\u0259rl\u0259 t\u0259sdiq olunur ki, qanunvericiliyin t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun olaraq 18 ildir fasil\u0259siz vergil\u0259rimi v\u0259 dig\u0259r maliyy\u0259 \u00f6hd\u0259likl\u0259rimi yerin\u0259 yetirmi\u015f, vaxt\u0131nda b\u00fct\u00fcn d\u00f6vrl\u0259r \u00fczr\u0259 vergi b\u0259yannam\u0259l\u0259rimi m\u00fcvafiq vergi orqanlar\u0131na t\u0259qdim etmi\u015f\u0259m. \u018fld\u0259 etdiyim el\u0259 bir maliyy\u0259 v\u0259saiti yoxdur ki, onun vergisini \u00f6d\u0259m\u0259diyimi t\u0259sdiq ed\u0259n s\u0259n\u0259d olsun.<\/span><\/p>\n

D\u00f6rd\u00fcnc\u00fcs\u00fc, CM-nin 206.3.2 (qa\u00e7aqmal\u00e7\u0131l\u0131q – qabaqcadan \u0259lbir olan bir qrup \u015f\u0259xs t\u0259r\u0259find\u0259n t\u00f6r\u0259dildikd\u0259) v\u0259 206.4 (m\u00fct\u0259\u015f\u0259kkil d\u0259st\u0259 t\u0259r\u0259find\u0259n qa\u00e7aqmal\u00e7\u0131l\u0131q) ittiham\u0131 da tamamil\u0259 b\u00f6htan v\u0259 yaland\u0131r. Qa\u00e7aqmal\u00e7\u0131l\u0131q yolu il\u0259 \u00f6lk\u0259y\u0259 pul g\u0259tirm\u0259yimi s\u00fcbut ed\u0259c\u0259k he\u00e7 bir d\u0259lil yoxdur v\u0259 ola bilm\u0259z. <\/span>
\nBu b\u00f6htan\u0131 inand\u0131r\u0131c\u0131 etm\u0259k v\u0259 saxta s\u00fcbut yaratmaq \u00fc\u00e7\u00fcn 8 mart 2024-c\u00fc ild\u0259 ya\u015fad\u0131\u011f\u0131m m\u0259nzild\u0259 \u0259m\u0259liyyat\u00e7\u0131lar \u201caxtar\u0131\u015f\u201d apard\u0131. \u00d6zl\u0259ri il\u0259 g\u0259tirdikl\u0259ri 7300 avronun m\u0259n\u0259 m\u0259xsus oldu\u011fu g\u00f6r\u00fcnt\u00fcs\u00fcn\u00fc yaradaraq, v\u0259kilimin, qon\u015fular\u0131n, \u015fahidl\u0259rin i\u00e7\u0259ri girm\u0259l\u0259rin\u0259 icaz\u0259 verm\u0259d\u0259n saxta \u0259m\u0259liyyat \u015fousu yaradaraq saxta protokol yazd\u0131lar. M\u0259n h\u0259min protokollara da bunun saxta iddia oldu\u011funu, h\u0259min v\u0259saitin m\u0259n\u0259 m\u0259xsus olmad\u0131\u011f\u0131n\u0131, \u0259m\u0259liyyat\u00e7\u0131lar\u0131n \u00f6zl\u0259ri il\u0259 g\u0259tirdiyini yazm\u0131\u015fam.<\/span><\/p>\n

Bir daha qeyd edir\u0259m ki, m\u0259n ist\u0259r t\u0259kba\u015f\u0131na, ist\u0259rs\u0259 d\u0259 he\u00e7 kiml\u0259 birlikd\u0259 qa\u00e7aqmal\u00e7\u0131l\u0131qla m\u0259\u015f\u011ful olmam\u0131\u015fam. Bu iddialar \u00e7irkin b\u00f6htand\u0131r. M\u0259nim g\u0259lirl\u0259rim tamamil\u0259 \u015f\u0259ffafd\u0131r. \u201cAccessBank\u201d QSC-d\u0259 ki r\u0259smi hesab\u0131m h\u0259m Az\u0259rbaycan manat\u0131, h\u0259m AB\u015e dollar\u0131 h\u0259m d\u0259 Avro hesablar\u0131md\u0131r. M\u0259n\u0259 daxil olan v\u0259 vergisini \u00f6d\u0259diyim v\u0259saitl\u0259rd\u0259n 40 mind\u0259n \u00e7oxunu bankdan manat olaraq deyil, valyuta olaraq \u00e7\u0131xarm\u0131\u015fam. \u018flb\u0259tt\u0259 bu valyuta m\u0259n\u0259 xaircd\u0259 t\u0259hsil alan \u00f6vlad\u0131m\u0131n \u00f6d\u0259ni\u015fli t\u0259hsil x\u0259rcl\u0259rinin \u00f6d\u0259nilm\u0259si m\u0259qs\u0259di il\u0259 valyutada laz\u0131m olurdu. Bu m\u0259qs\u0259dl\u0259 m\u0259n b\u0259z\u0259n bunlar\u0131n bir hiss\u0259sini m\u00fcbadil\u0259 etmi\u015f\u0259m. AccesBankdan al\u0131nan r\u0259smi \u00e7\u0131xar\u0131\u015flardan da ayd\u0131n g\u00f6r\u00fcn\u00fcr ki, m\u0259nim g\u0259lirim qanuni g\u0259lirl\u0259rdir v\u0259 \u201cqa\u00e7aqmal yolu il\u0259\u201d \u0259ld\u0259 olunmas\u0131 iddias\u0131 a\u00e7\u0131q b\u00f6htand\u0131r.<\/span><\/p>\n

\u0130stintaq iddia edir ki, guya m\u0259n \u201cToplumTv\u201d r\u0259hb\u0259ri kimi \u00f6z\u00fcm\u00fc t\u0259qdim edib \u201cayr\u0131-ayr\u0131\u201d qrant layih\u0259l\u0259ri \u00fczr\u0259 xarici donor t\u0259\u015fkilatlar\u0131ndan qeydiyyata al\u0131nmam\u0131\u015f m\u00fcqavil\u0259l\u0259r \u0259sas\u0131nda k\u00fcll\u00fc miqdarda pul v\u0259saitl\u0259rini qanunsuz \u0259ld\u0259 edib leqalla\u015fd\u0131rm\u0131\u015fam. Bu iddialar tamamil\u0259 x\u0259yal m\u0259hsuludur, he\u00e7 bir faktiki \u0259sas\u0131 yoxdur, uydurma v\u0259 b\u00f6htand\u0131r. M\u0259n n\u0259inki 2019-cu ild\u0259n, ondan \u00f6nc\u0259 d\u0259 he\u00e7 bir vaxt qrant almam\u0131\u015fam. He\u00e7 kiml\u0259, o c\u00fcml\u0259d\u0259n xarici donorlarla qrant m\u00fcqavil\u0259si ba\u011flamam\u0131\u015fam v\u0259 bel\u0259 bir s\u0259n\u0259d\u0259 imza atmam\u0131\u015fam. Cinay\u0259t h\u00fcququnun \u0259n \u00f6n\u0259mli prinsipl\u0259rind\u0259n biri iddia ed\u0259nl\u0259rin iddialar\u0131n\u0131 s\u00fcbut ed\u0259n d\u0259lill\u0259r ortaya qoymalar\u0131d\u0131r. Bel\u0259 bir \u201cqrant m\u00fcqavil\u0259si\u201d- s\u00fcbutu yoxdur v\u0259 ola da bilm\u0259z. \u0130stintaq\u0131n v\u0259zif\u0259si s\u00fcbutlar toplayark\u0259n, t\u0259dqiqat aparark\u0259n \u0259ld\u0259 olunan d\u0259lill\u0259ri do\u011fru ortaya qoymaq v\u0259 \u00f6z t\u0259x\u0259yy\u00fcll\u0259rind\u0259n deyil, s\u00fcbutlardan, s\u0259n\u0259dl\u0259rd\u0259n iddia ir\u0259li s\u00fcrm\u0259kdir.<\/span><\/p>\n

\u00c7ox t\u0259\u0259ss\u00fcf ki, istintaq zaman\u0131 m\u0259n\u0259 v\u0259 f\u0259aliyy\u0259tim\u0259 a\u00e7\u0131q q\u0259r\u0259zlilik, h\u0259tta nifr\u0259tl\u0259 yana\u015f\u0131lm\u0131\u015f, he\u00e7 bir h\u00fcquqi v\u0259 faktiki \u0259sas olmadan m\u0259nim qanuni \u00e7\u0259r\u00e7iv\u0259d\u0259 sahibkarl\u0131q f\u0259aliyy\u0259tim zaman\u0131 ba\u011flad\u0131\u011f\u0131m m\u00fcqavil\u0259l\u0259rd\u0259n yaln\u0131z ikisini kontekstd\u0259n \u00e7\u0131xararaq guya qrant m\u00fcqavil\u0259si kimi t\u0259qdim edibl\u0259r. Bunlar \u201cRegional \u018fm\u0259kda\u015fl\u0131q \u00fc\u00e7\u00fcn Qara D\u0259niz T\u0259\u015fkilat\u0131n\u0131n\u201d m\u0259niml\u0259 12 mart 2020-ci ild\u0259 v\u0259 24 may 2021-ci ild\u0259 ba\u011flad\u0131\u011f\u0131m xidm\u0259t m\u00fcqavil\u0259l\u0259rimdir. H\u0259min m\u00fcqavil\u0259l\u0259r\u0259 baxd\u0131qda ayd\u0131n \u015f\u0259kild\u0259 g\u00f6r\u00fcn\u00fcr ki, bu, h\u0259r biri illik d\u00f6vr\u00fc \u0259hat\u0259 ed\u0259n xidm\u0259t m\u00fcqavil\u0259sidir. M\u0259n bel\u0259 xidm\u0259t m\u00fcqavil\u0259l\u0259rini 2019-cu ild\u0259n \u00f6nc\u0259 d\u0259 sonra da m\u00fcxt\u0259lif qurumlarla ba\u011flam\u0131\u015fam v\u0259 icra etmi\u015f\u0259m. Bu qurumlara Milli Televiziya v\u0259 Radio \u015euras\u0131 kimi d\u00f6vl\u0259t qurumu, ADA Universiteti kimi m\u00f6t\u0259b\u0259r t\u0259hsil qurumu, beyn\u0259lxalq t\u0259\u015fkilatlardan Almaniya Texniki \u018fm\u0259kda\u015fl\u0131q T\u0259\u015fkilat\u0131, s\u0259firlikl\u0259r, BMT-nin UNDP t\u0259\u015fkilat\u0131 da daxildir. Bunlar\u0131n h\u0259r biri xidm\u0259t m\u00fcqavil\u0259l\u0259ri olub v\u0259 icra edildikd\u0259n sonra ald\u0131\u011f\u0131m v\u0259saitl\u0259r q\u00fcvv\u0259d\u0259 olan qanunvericiliyin t\u0259l\u0259bin\u0259 uy\u011fun olaraq vergi m\u0259c\u0259ll\u0259sind\u0259 m\u00fc\u0259yy\u0259n edildiyi \u00fczr\u0259 s\u0259n\u0259dl\u0259\u015fdirilmi\u015f vergi v\u0259 daha sonra m\u0259nf\u0259\u0259t vergisin\u0259 tabe tutulmu\u015fdur. Vergi b\u0259yannam\u0259l\u0259rind\u0259 bunun h\u0259r birinin d\u0259qiq s\u00fcbutu var. \u0130ddiada qeyd edil\u0259n t\u0259\u015fkilatdan al\u0131nan v\u0259sait d\u0259 bu \u00e7\u0259r\u00e7iv\u0259d\u0259 vergiy\u0259 c\u0259lb olunmu\u015f, z\u0259ruri vergi v\u0259 sosial \u00f6d\u0259ni\u015fl\u0259r t\u0259r\u0259fimd\u0259n \u00f6d\u0259nmi\u015fdir. Bu xidm\u0259t m\u00fcqavil\u0259sini m\u00fclki h\u00fcquqa uy\u011fun olaraq ba\u011flam\u0131\u015fam. Onlar da bunu t\u0259sdiq edir ki, bu, qrant yox xidm\u0259t m\u00fcqavil\u0259si olub. \u0130stintaq orqanlar\u0131 faktlar\u0131 saxtala\u015fd\u0131raraq bunun xidm\u0259t m\u00fcqavil\u0259si olmad\u0131\u011f\u0131n\u0131 iddia etm\u0259kl\u0259 m\u0259n\u0259 qar\u015f\u0131 a\u00e7\u0131q q\u0259r\u0259z v\u0259 h\u00fcquqa qar\u015f\u0131 h\u00f6rm\u0259tsizlik etm\u0259kd\u0259dir. M\u0259n bu iddian\u0131 da q\u0259ti \u015f\u0259kild\u0259 r\u0259dd edir\u0259m.<\/span><\/p>\n

M\u0259nim m\u00fcxt\u0259lif vaxtlarda xarici \u00f6lk\u0259l\u0259rd\u0259 s\u0259f\u0259rl\u0259rd\u0259 olma\u011f\u0131m\u0131n \u201cqa\u00e7aqmal\u00e7\u0131l\u0131qla\u201d \u0259laq\u0259l\u0259ndirilm\u0259si d\u0259 n\u00f6vb\u0259ti r\u00fcsvay\u00e7\u0131 yana\u015fmad\u0131r. \u0130stintaq\u0131n uydurmas\u0131n\u0131n \u0259ksin\u0259 olaraq, m\u0259nim xarici s\u0259f\u0259rl\u0259rimin s\u0259b\u0259bi beyn\u0259lxalq s\u0259viyy\u0259d\u0259 tan\u0131nan media h\u00fcququ eksperti olma\u011f\u0131mla ba\u011fl\u0131d\u0131r. Eyni zamanda m\u0259n informasiya h\u00fcququ \u00fczr\u0259 beyn\u0259lxalq ekspertl\u0259r qrupunun \u00fczv\u00fc, habel\u0259 insan h\u00fcquqlar\u0131 \u00fczr\u0259 ekspert kimi m\u00fcxt\u0259lif t\u0259dbirl\u0259rd\u0259 i\u015ftirak v\u0259 \u00e7\u0131x\u0131\u015f etmi\u015f, m\u00fczakir\u0259l\u0259r aparm\u0131\u015fam. Bel\u0259 s\u0259f\u0259rl\u0259rim BMT-nin Cenevr\u0259 ofisind\u0259, AT\u018fT-in Vyanadak\u0131 media ofisind\u0259, Avropa \u015euras\u0131nda, Avropa \u0130ttifaq\u0131n\u0131n Br\u00fcssel ofisind\u0259, Avropa Komissiyas\u0131nda, Avropa \u0130nsan h\u00fcquqlar\u0131 M\u0259hk\u0259m\u0259sind\u0259 konkret t\u0259dbirl\u0259r \u00fc\u00e7\u00fcn olub. Bunlar\u0131n \u00e7oxsayl\u0131 \u015f\u0259kill\u0259ri, x\u0259b\u0259rl\u0259ri m\u0259tbuatda m\u00fcnt\u0259z\u0259m i\u015f\u0131qland\u0131r\u0131l\u0131b. Ayr\u0131ca bel\u0259 s\u0259f\u0259rl\u0259rd\u0259 m\u0259niml\u0259 birlikd\u0259 i\u015ftirak ed\u0259n r\u0259smi \u015f\u0259sxl\u0259r d\u0259 bunu t\u0259sdiq ed\u0259 bil\u0259r. Bu s\u0259f\u0259rl\u0259rd\u0259 m\u0259niml\u0259 birlikd\u0259 olanlar aras\u0131nda Az\u0259rbaycan Respublikas\u0131 Ali M\u0259hk\u0259m\u0259sinin hakiml\u0259ri, Az\u0259rbaycan Respublikas\u0131 Prezident Administrasiyas\u0131n\u0131n \u0259m\u0259kda\u015flar\u0131 v\u0259 h\u0259tta Prezidentin k\u00f6m\u0259k\u00e7il\u0259rind\u0259n, \u018fdliyy\u0259 Nazirliyinin, Daxili \u0130\u015fl\u0259r Nazirliyinin \u0259m\u0259kda\u015flar\u0131ndan, Audivizual \u015eura \u00fczvl\u0259rind\u0259n, Prezident yan\u0131nda QHT Agentliyind\u0259n, M\u0259tbuat \u015euras\u0131ndan, V\u0259kill\u0259r Kollegiyas\u0131ndan, Ombudsman aparat\u0131ndan \u00e7oxsayl\u0131 insan t\u0259sdiq ed\u0259 bil\u0259r.<\/span><\/p>\n

Odur ki, bu s\u0259f\u0259rl\u0259ri \u201ccinay\u0259t kimi\u201d t\u0259qdim etm\u0259k v\u0259 \u201cqa\u00e7aqmal\u00e7\u0131l\u0131q \u00fc\u00e7\u00fcn s\u0259f\u0259rl\u0259r\u201d kimi ittiham etm\u0259k g\u00fcl\u00fcncd\u00fcr, b\u00f6htand\u0131r v\u0259 h\u0259tta t\u0259hqirdir. M\u0259n he\u00e7 vaxt g\u00f6mr\u00fck s\u0259rh\u0259ddind\u0259n k\u0259nar, g\u00f6mr\u00fck n\u0259zar\u0259tind\u0259n k\u0259nar v\u0259 gizli he\u00e7 bir \u0259mlak g\u0259tirm\u0259mi\u015f\u0259m v\u0259 ke\u00e7irm\u0259mi\u015f\u0259m. H\u0259r s\u0259f\u0259rimd\u0259 \u00fcz\u0259rimd\u0259 olan miqdar\u0131 \u015fifahi b\u0259yan etmi\u015f, g\u00f6st\u0259rmi\u015f v\u0259 g\u00f6mr\u00fcy\u00fcn n\u0259zar\u0259tind\u0259 ke\u00e7irmi\u015f\u0259m. Online formada xaricd\u0259n \u201cAmazon\u201d \u00fcz\u0259rind\u0259n ald\u0131\u011f\u0131m notbuklar\u0131 v\u0259 dig\u0259r \u0259\u015fyalar\u0131 \u201cCamex.az\u201d karqo vasit\u0259si il\u0259 g\u0259tirmi\u015f\u0259m. R\u0259smi b\u0259yan etmi\u015f v\u0259 n\u0259z\u0259rd\u0259 tutulan m\u0259bl\u0259\u011fin a\u015fmas\u0131 zaman\u0131 g\u00f6mr\u00fck vergisi b\u0259yan edib, \u00f6d\u0259mi\u015f\u0259m. \u018fg\u0259r azac\u0131q obyektiv istintaq apar\u0131lsayd\u0131 bu yazd\u0131qlar\u0131m\u0131 Camex.az vasit\u0259si il\u0259 d\u0259qiql\u0259\u015fdir\u0259 bil\u0259rdil\u0259r. Amma anla\u015f\u0131lan istintaq\u0131n m\u0259qs\u0259di ger\u00e7\u0259kl\u0259ri ortaya \u00e7\u0131xarmaq, h\u00fcququ t\u0259tbiq etm\u0259k yox, v\u0259t\u0259nda\u015fa b\u00f6htan atmaq, onu \u015f\u0259rl\u0259m\u0259k olub. Bir h\u00fcquq\u015f\u00fcnas olaraq \u00f6lk\u0259 qanunlar\u0131n\u0131 \u00e7ox yax\u015f\u0131 bil\u0259n v\u0259 \u0259m\u0259l ed\u0259n \u015f\u0259xs kimi bel\u0259 hallara g\u00f6r\u0259 d\u0259rin t\u0259\u0259ss\u00fcf edir\u0259m.<\/span><\/p>\n

Ayr\u0131ca xat\u0131rlad\u0131m ki, 40 illik \u0259m\u0259k f\u0259aliyy\u0259timin 15 ilini xarici qurumlarda i\u015fl\u0259mi\u015f\u0259m. X\u00fcsusil\u0259 d\u0259 10 il (2004-2014) AB\u015e-\u0131n \u0130REX t\u0259\u015fkilat\u0131nda h\u00fcquq\u015f\u00fcnas i\u015fl\u0259y\u0259rk\u0259n ald\u0131\u011f\u0131m ayl\u0131q \u0259m\u0259khaqq\u0131m 2660 dollar idi. Y\u0259ni, bu g\u00fcnk\u00fc kursla ayda 4522 manat \u0259m\u0259khaqq\u0131m olub. 10 ild\u0259 319.200 dollar yaxud da 542.640 manat sad\u0259c\u0259 vergil\u0259rini v\u0259 DSMF-y\u0259 \u00f6d\u0259ni\u015fl\u0259ri etdiyim r\u0259smi maa\u015f\u0131m olub. Eyni zamanda paralel olaraq \u00f6lk\u0259 qanunvericiliyinin verdiyi h\u00fcquqla f\u0259rdi sahibkar kimi 2007-ci ilin iyul ay\u0131ndan vergi qeydiyyat\u0131ndayam. 40 saat \u0259m\u0259k m\u00fcqavil\u0259si il\u0259, dig\u0259r vaxtlar is\u0259 f\u0259rdi qaydada \u00e7al\u0131\u015faraq f\u0259aliyy\u0259timi s\u00fcrd\u00fcrm\u00fc\u015f\u0259m. \u018fld\u0259 etdiyim b\u00fct\u00fcn g\u0259lirl\u0259r qanuni olub v\u0259 vergil\u0259rini \u00f6d\u0259mi\u015f\u0259m.<\/span><\/p>\n

Yeri g\u0259lmi\u015fk\u0259n, f\u0259rdi \u0259m\u0259k m\u00fcqavil\u0259si \u00fczr\u0259 bu \u00f6lk\u0259nin d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 2006-c\u0131 ild\u0259n b\u0259ri \u0259m\u0259khaqq\u0131mdan tutulan 3%-lik sosial s\u0131\u011forta h\u0259cmi 8794 dollar 27 sent (bu g\u00fcnk\u00fc kursla 14 min 950 manat 27 q\u0259pik) olub. 40 illik \u0259m\u0259k f\u0259aliyy\u0259timin e-gov sistemin\u0259 inteqrasiya edil\u0259n 2006-c\u0131 ild\u0259n b\u0259ri 19 illik d\u00f6n\u0259mind\u0259 sad\u0259c\u0259 \u0259m\u0259k haqq\u0131mdan vergi \u00f6d\u0259ni\u015fl\u0259r 46.294 dollar 67 sent (bu g\u00fcnk\u00fc kursla 78 min 700 manat 95 q\u0259pik) olub.<\/span><\/p>\n

Sad\u0259c\u0259 son 19 ild\u0259 m\u0259nim ist\u0259r f\u0259rdi \u0259m\u0259k m\u00fcqavil\u0259si, ist\u0259rs\u0259 d\u0259 fiziki \u015f\u0259xs kimi g\u0259lirl\u0259rimd\u0259n d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259diyim vergil\u0259rim \u00fczr\u0259 \u00fcmumi g\u0259lirim bu g\u00fcn\u00fcn manat d\u0259y\u0259ri il\u0259 1 milyon manatdan \u00e7ox olub. Amma bu g\u00fcn\u0259d\u0259k 57 illik h\u0259yat\u0131mda d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n bir manat bel\u0259 almam\u0131\u015fam. D\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 v\u0259 \u0259mlak\u0131na bir q\u0259pik z\u0259r\u0259rim d\u0259ym\u0259yib.<\/span><\/p>\n

40 il \u0259m\u0259k staj\u0131m v\u0259 2001-ci ild\u0259n \u0259m\u0259k m\u00fcqavil\u0259si il\u0259 \u00e7al\u0131\u015fsam da 49 ya\u015f\u0131ma kimi kiray\u0259l\u0259rd\u0259 ya\u015fam\u0131\u015fam. H\u0259yat yolda\u015f\u0131mla \u00f6z\u00fcm\u00fcn \u00fcmumi i\u015f staj\u0131m\u0131z 62 ildir. Bu q\u0259d\u0259r intensiv \u0259m\u0259k f\u0259aliyy\u0259timizl\u0259 yaln\u0131z bir ev v\u0259 \u00fcz\u0259rin\u0259 h\u0259bs qoyulmu\u015f 11 ya\u015f\u0131nda bir ma\u015f\u0131n\u0131m\u0131zdan ba\u015fqa he\u00e7 bir \u0259mlak\u0131m\u0131z yoxdur. Beyn\u0259lxalq t\u0259\u015fkilatlarda \u00e7al\u0131\u015fd\u0131\u011f\u0131m ill\u0259rd\u0259 ald\u0131\u011f\u0131m maa\u015f nazirl\u0259rin, deputatlar\u0131n, icra hakimiyy\u0259ti ba\u015f\u00e7\u0131lar\u0131n\u0131n maa\u015f\u0131ndan xeyli y\u00fcks\u0259k oldu\u011fu halda yaln\u0131z bir ev v\u0259 bir avtomobil ala bilmi\u015fik. M\u0259nim d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259diyimin onda birini \u00f6d\u0259m\u0259y\u0259nl\u0259rin milyonlarla \u00f6l\u00e7\u00fcl\u0259n m\u00fclkl\u0259ri var v\u0259 utanmadan m\u0259ni qanunsuz \u0259m\u0259ld\u0259 ittiham edirl\u0259r. \u0130ndi m\u0259ni ittiham ed\u0259nl\u0259r, h\u0259bsimizi sifari\u015f ver\u0259nl\u0259r \u00f6zl\u0259rinin son 19 ild\u0259 \u00f6d\u0259dikl\u0259ri vergil\u0259ri v\u0259 malik olduqlar\u0131 \u0259mlak\u0131 ictimaiyy\u0259t\u0259 a\u00e7\u0131qlaya bil\u0259rl\u0259rmi? \u018flb\u0259td\u0259 ki a\u00e7\u0131qlamayacaqlar.<\/span><\/p>\n

Son olaraq, s\u0259h\u0259timd\u0259 m\u00f6vcud olan ciddi probleml\u0259rl\u0259 ba\u011fl\u0131 m\u00fctl\u0259q c\u0259rrahi \u0259m\u0259liyyata v\u0259 m\u00fcalic\u0259y\u0259 z\u0259rur\u0259t var. Amma h\u0259bsxana \u015f\u0259raitind\u0259 c\u0259rrahi \u0259m\u0259liyyat m\u00fcmk\u00fcn deyil. Odur ki, istintaq\u0131n tam yekunla\u015fmas\u0131n\u0131 n\u0259z\u0259r\u0259 alaraq, prosesin m\u0259hk\u0259m\u0259 m\u00fcst\u0259visind\u0259 bax\u0131\u015f\u0131na q\u0259d\u0259r \u201cev dustaql\u0131\u011f\u0131na\u201d burax\u0131lma\u011f\u0131mla ba\u011fl\u0131 yax\u0131n g\u00fcnl\u0259rd\u0259 yenid\u0259n v\u0259sat\u0259t ver\u0259c\u0259m. M\u0259hk\u0259m\u0259 bax\u0131\u015f\u0131na q\u0259d\u0259r c\u0259rrahi \u0259m\u0259liyyat\u0131m\u0131n apar\u0131lmas\u0131 v\u0259 reabilitasiya m\u00fcdd\u0259tini ev \u015f\u0259raitind\u0259 ke\u00e7irm\u0259kl\u0259 s\u0259h\u0259timd\u0259ki probleml\u0259rin k\u0259skinl\u0259\u015fm\u0259sini qism\u0259n z\u0259ifl\u0259tm\u0259k niyy\u0259tind\u0259y\u0259m. \u00dcmid edir\u0259m, \u0259sass\u0131z olaraq 1 il h\u0259bsd\u0259 saxlanma\u011f\u0131m kiml\u0259rins\u0259 m\u0259n\u0259 qar\u015f\u0131 olan hikk\u0259sini m\u00fc\u0259yy\u0259n q\u0259d\u0259r azald\u0131b v\u0259 m\u0259ruz qald\u0131\u011f\u0131m h\u00fcquq terror gec d\u0259 olsa dayand\u0131r\u0131lacaq.<\/span><\/p>\n

Media h\u00fcquqlar\u0131 \u00fczr\u0259 ekspert, \u018fl\u0259sg\u0259r M\u0259mm\u0259dli.<\/span><\/strong>
\n09 mart 2025-ci il.”<\/span><\/strong><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Bu g\u00fcn media eksperti, h\u00fcquq m\u00fcdafi\u0259 t\u0259\u015fkilatlar\u0131n\u0131n siyasi m\u0259hbus olaraq tan\u0131d\u0131\u011f\u0131 \u018fl\u0259sg\u0259r M\u0259mm\u0259dlinin 57 ya\u015f\u0131 tamam olur. \u018fl\u0259sg\u0259r M\u0259mm\u0259dli bir<\/p>\n","protected":false},"author":1,"featured_media":23588,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30,29],"tags":[],"class_list":["post-23587","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gundm","category-manset"],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/basta2.com\/wp-content\/uploads\/2025\/05\/1709925157_photo_5431719580633519068_x.jpg","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/basta2.com\/index.php?rest_route=\/wp\/v2\/posts\/23587","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/basta2.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/basta2.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/basta2.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/basta2.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=23587"}],"version-history":[{"count":2,"href":"https:\/\/basta2.com\/index.php?rest_route=\/wp\/v2\/posts\/23587\/revisions"}],"predecessor-version":[{"id":23590,"href":"https:\/\/basta2.com\/index.php?rest_route=\/wp\/v2\/posts\/23587\/revisions\/23590"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/basta2.com\/index.php?rest_route=\/wp\/v2\/media\/23588"}],"wp:attachment":[{"href":"https:\/\/basta2.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23587"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/basta2.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=23587"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/basta2.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23587"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}