{"id":411,"date":"2022-09-20T08:14:19","date_gmt":"2022-09-20T04:14:19","guid":{"rendered":"https:\/\/phm.az\/?p=411"},"modified":"2022-09-20T08:16:01","modified_gmt":"2022-09-20T04:16:01","slug":"az%c9%99rbaycanda-kriptovalyuta-t%c9%99nziml%c9%99nm%c9%99si-v%c9%99-qanunlari","status":"publish","type":"post","link":"https:\/\/phm.az\/az\/az%c9%99rbaycanda-kriptovalyuta-t%c9%99nziml%c9%99nm%c9%99si-v%c9%99-qanunlari\/","title":{"rendered":"AZ\u018fRBAYCANDA KR\u0130PTOVALYUTA T\u018fNZ\u0130ML\u018fNM\u018fS\u0130 V\u018f QANUNLARI"},"content":{"rendered":"\n
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\u0130st\u0259nil\u0259n fiziki v\u0259 ya h\u00fcquqi \u015f\u0259xs kriptovalyuta f\u0259aliyy\u0259tin\u0259 ba\u015flamazdan \u0259vv\u0259l (blok\u00e7eyn texnologiyas\u0131, bitkoin mayninqi v\u0259 s.) Az\u0259rbaycan Respublikas\u0131n\u0131n Kriptovalyuta qaydalar\u0131 v\u0259 qanunlar\u0131n\u0131 t\u0259hlil etm\u0259lidir. Az\u0259rbaycan Kriptovalyuta Qaydalar\u0131na g\u0259ldikd\u0259, ist\u0259nil\u0259n yerli v\u0259 ya xarici \u015f\u0259xs kriptovalyuta f\u0259aliyy\u0259tin\u0259, y\u0259ni bitkoin mayninqin\u0259 v\u0259 ya kriptovalyuta al\u0131nmas\u0131na sad\u0259c\u0259 olaraq qanunla qada\u011fan olunmad\u0131\u011f\u0131na g\u00f6r\u0259 c\u0259lb edil\u0259 bil\u0259r. Bununla bel\u0259, Az\u0259rbaycanda kriptovalyutadan istifad\u0259 il\u0259 ba\u011fl\u0131 m\u00fc\u0259yy\u0259n h\u00fcquqi m\u0259hdudiyy\u0259tl\u0259r t\u0259tbiq olunacaq, \u00e7\u00fcnki bunlar Az\u0259rbaycanda qanuni \u00f6d\u0259ni\u015f vasit\u0259si kimi q\u0259bul edilmir.<\/p>\n\n\n\n

B\u0259z\u0259n biz\u0259 sual al\u0131r\u0131q ki, Az\u0259rbaycan v\u0259t\u0259nda\u015flar\u0131 v\u0259 ya Az\u0259rbaycanda xarici v\u0259t\u0259nda\u015flar onlayn kriptovalyuta almaq h\u00fcququna malikdirl\u0259rmi? Bu xidm\u0259tl\u0259rd\u0259 istifad\u0259 edil\u0259n kriptovalyutalar\u0131n n\u00f6v\u00fc mayninq \u00f6lk\u0259sin\u0259 uy\u011fun olaraq \u0259ld\u0259 olunur. Az\u0259rbaycandan \u00f6d\u0259ni\u015fl\u0259r Az\u0259rbaycanda lisenziyal\u0131 banklar vasit\u0259sil\u0259 h\u0259yata ke\u00e7iril\u0259c\u0259k. Bu c\u00fcr \u0259m\u0259liyyatlar qanunla qada\u011fan edilmir v\u0259 hesab sahibi bank hesab\u0131ndak\u0131 v\u0259saitd\u0259n \u0259mlak \u00fcz\u0259rind\u0259 s\u0259r\u0259ncam\u0131n dig\u0259r formalar\u0131 kimi istifad\u0259 etm\u0259kd\u0259 s\u0259rb\u0259stdir. Qeyd etm\u0259k laz\u0131md\u0131r ki, onlayn kriptovalyuta alq\u0131-satq\u0131s\u0131n\u0131n m\u00fc\u0259yy\u0259n vergi t\u0259sirl\u0259ri t\u0259tbiq olunacaq.<\/p>\n\n\n\n

\u0130ndi is\u0259 bir az daha Az\u0259rbaycan Respublikas\u0131n\u0131n Kriptovalyuta qanunlar\u0131 haqq\u0131nda dan\u0131\u015faq. Blok\u00e7eyn texnologiyas\u0131 v\u0259 kriptovalyuta anlay\u0131\u015flar\u0131 h\u00fcquqi sah\u0259d\u0259 yenidir v\u0259 bu bax\u0131mdan bu sah\u0259ni t\u0259nziml\u0259y\u0259n birba\u015fa normativ akt (qanun, Nazirl\u0259r Kabinetinin q\u0259rar\u0131, s\u0259r\u0259ncam v\u0259 ya qaydalar) yoxdur. Bununla bel\u0259, kriptovalyuta anlay\u0131\u015f\u0131 Az\u0259rbaycan Respublikas\u0131n\u0131n qanunvericiliyin\u0259 tam yad deyildir. Bel\u0259 ki, qanunvericilikd\u0259 bu anlay\u0131\u015fa yaln\u0131z bir- Az\u0259rbaycan Respublikas\u0131n\u0131n M\u0259rk\u0259zi Bank\u0131 t\u0259r\u0259find\u0259n t\u0259sdiq edilmi\u015f \u201cMarja ticar\u0259ti Qaydas\u0131\u201d kimi m\u00fc\u0259yy\u0259n edil\u0259n qaydalarda istinad olunur. Bu Qaydan\u0131n 7.2-ci madd\u0259sind\u0259 g\u00f6st\u0259rilir ki, investisiya \u015firk\u0259tinin f\u0259rq m\u00fcqavil\u0259si \u00fczr\u0259 m\u00fc\u015ft\u0259ril\u0259rin\u0259 (institusional v\u0259 pe\u015f\u0259kar investorlar istisna olmaqla) t\u0259qdim etdiyi maksimum kredit h\u0259ddi a\u015fa\u011f\u0131dak\u0131 qaydada m\u00fc\u0259yy\u0259n edilir: \u2026 7.2.4. baza aktivi kriptovalyuta (r\u0259q\u0259msal valyuta) olan f\u0259rq m\u00fcqavil\u0259l\u0259ri \u00fczr\u0259 2:1.<\/p>\n\n\n\n

Qayda f\u0259rq m\u00fcqavil\u0259sin\u0259 a\u015fa\u011f\u0131dak\u0131 kimi t\u0259rif verir: baza aktivin al\u0131\u015f\/sat\u0131\u015f\u0131 \u00fczr\u0259 m\u00f6vqenin a\u00e7\u0131l\u0131\u015f v\u0259 ba\u011flan\u0131\u015f qiym\u0259tl\u0259ri aras\u0131ndak\u0131 f\u0259rqin m\u00fcqavil\u0259 ba\u011flayan t\u0259r\u0259f\u0259 \u00f6d\u0259nilm\u0259sini n\u0259z\u0259rd\u0259 tutan m\u00fcqavil\u0259.<\/p>\n\n\n\n

Qaydalara \u0259sas\u0259n Az\u0259rbaycan kriptovalyutas\u0131 t\u0259nziml\u0259m\u0259sin\u0259 dair yegan\u0259 istinad (dolay\u0131 yolla olsa da) kriptovalyutan\u0131 r\u0259q\u0259msal valyuta v\u0259 dem\u0259li, \u0259n\u0259n\u0259vi m\u0259nada r\u0259smi tender v\u0259 ya valyutaya ekvivalent olmasa da, valyuta n\u00f6v\u00fc kimi m\u00fc\u0259yy\u0259n edir.<\/p>\n\n\n\n

Yuxar\u0131da g\u00f6st\u0259ril\u0259nl\u0259ri n\u0259z\u0259r\u0259 alaraq, kriptovalyuta f\u0259aliyy\u0259ti (bitkoin mayninqi) \u201cElektron ticar\u0259t haqq\u0131nda\u201d v\u0259 \u201cValyuta t\u0259nzimi haqq\u0131nda\u201d, \u201cQiym\u0259tli ka\u011f\u0131zlar bazar\u0131 haqq\u0131nda\u201d, \u201cM\u00fclki M\u0259c\u0259ll\u0259\u201d (54-c\u00fc f\u0259sil) il\u0259 uy\u011funluq t\u0259\u015fkil edir. Lakin bu qanunlar m\u00fcvafiq olaraq Az\u0259rbaycan Respublikas\u0131nda elektron ticar\u0259ti v\u0259 Az\u0259rbaycan Respublikas\u0131nda valyuta t\u0259nziml\u0259m\u0259sini, Az\u0259rbaycan Respublikas\u0131nda investisiya qiym\u0259tli ka\u011f\u0131zlar\u0131n\u0131 t\u0259nziml\u0259yir. Az\u0259rbaycan Respublikas\u0131 Konstitusiyas\u0131n\u0131n 11-ci madd\u0259sinin 2-ci b\u0259ndin\u0259 \u0259sas\u0259n, Az\u0259rbaycan Respublikas\u0131n\u0131n daxili sular\u0131, X\u0259z\u0259r d\u0259nizinin (g\u00f6l\u00fcn\u00fcn) Az\u0259rbaycan Respublikas\u0131na m\u0259nsub olan hiss\u0259si, Az\u0259rbaycan Respublikas\u0131n\u0131n \u00fcz\u0259rind\u0259ki hava m\u0259kan\u0131 Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisinin t\u0259rkib hiss\u0259sidir. Bununla da, internet m\u0259kan\u0131 \u00f6zl\u00fcy\u00fcnd\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisin\u0259 daxil deyil v\u0259 cari m\u0259s\u0259l\u0259 bu qanunlarla t\u0259nziml\u0259nmir.<\/p>\n\n\n\n

Ad\u0131 \u00e7\u0259kil\u0259n f\u0259aliyy\u0259tin qanuniliyin\u0259 g\u0259ldikd\u0259, qeyd etm\u0259k laz\u0131md\u0131r ki, Az\u0259rbaycan Respublikas\u0131 Konstitusiyas\u0131n\u0131n a\u015fa\u011f\u0131dak\u0131 m\u00fcdd\u0259alar\u0131na \u0259sas\u0259n, bitkoin\/bitkoin mayninq sah\u0259sind\u0259 kriptovalyuta f\u0259aliyy\u0259ti qanunidir:<\/p>\n\n\n\n

Madd\u0259 59. Azad sahibkarl\u0131q h\u00fcququ, h\u0259r k\u0259s \u00f6z imkanlar\u0131ndan, qabiliyy\u0259tind\u0259n v\u0259 \u0259mlak\u0131ndan s\u0259rb\u0259st istifad\u0259 ed\u0259r\u0259k t\u0259kba\u015f\u0131na v\u0259 ya ba\u015fqalar\u0131 il\u0259 birlikd\u0259 azad sahibkarl\u0131q f\u0259aliyy\u0259ti v\u0259 ya qanunla qada\u011fan edilm\u0259mi\u015f dig\u0259r iqtisadi f\u0259aliyy\u0259t n\u00f6v\u00fc il\u0259 m\u0259\u015f\u011ful ola bil\u0259r; Madd\u0259 71.9. Qanuna zidd olan v\u0259zif\u0259l\u0259rin icras\u0131n\u0131n yolverilm\u0259zliyi, h\u0259r k\u0259s qanunla qada\u011fan olunmayan h\u0259r\u0259k\u0259tl\u0259ri ed\u0259 bil\u0259r v\u0259 he\u00e7 k\u0259s qanunla n\u0259z\u0259rd\u0259 tutulmayan h\u0259r\u0259k\u0259tl\u0259ri etm\u0259y\u0259 m\u0259cbur edil\u0259 bilm\u0259z.<\/p>\n\n\n\n

F\u0259aliyy\u0259tin qanuniliyin\u0259 g\u0259ldikd\u0259 is\u0259, qeyd ed\u0259k ki, internet \u00fcz\u0259rind\u0259n ke\u00e7iril\u0259n idman v\u0259 m\u0259rc oyunlar\u0131 \u00fc\u00e7\u00fcn Cinay\u0259t v\u0259 \u0130nzibati X\u0259talar m\u0259c\u0259ll\u0259l\u0259rind\u0259 m\u00fcvafiq sanksiyalar m\u00fc\u0259yy\u0259n edilmi\u015fdir. M\u00fcqayis\u0259 \u00fc\u00e7\u00fcn bildir\u0259k ki, s\u00f6z\u00fcged\u0259n M\u0259c\u0259ll\u0259l\u0259rd\u0259 internet \u00fcz\u0259rind\u0259n kriptovalyuta m\u00fcbadil\u0259si \u0259m\u0259liyyatlar\u0131 \u00fc\u00e7\u00fcn he\u00e7 bir m\u0259hdudiyy\u0259t v\u0259 ya qada\u011fa m\u00fc\u0259yy\u0259n edilmir.<\/p>\n\n\n\n

M\u00fc\u015ft\u0259ril\u0259rin Az\u0259rbaycandak\u0131 bank hesablar\u0131ndan xaric\u0259 edil\u0259c\u0259k \u00f6d\u0259ni\u015fl\u0259rin qanuniliyin\u0259 g\u0259linc\u0259, Az\u0259rbaycan Respublikas\u0131n\u0131n kriptovalyuta qanunlar\u0131na \u0259sas\u0259n, bel\u0259 \u0259m\u0259liyyatlar M\u0259rk\u0259zi Bank t\u0259r\u0259find\u0259n t\u0259sdiql\u0259nmi\u015f \u201cAz\u0259rbaycan Respublikas\u0131n\u0131n rezidentl\u0259rinin xarici valyutada, habel\u0259 qeyri-rezidentl\u0259rin milli v\u0259 xarici valyutada \u0259m\u0259liyyatlar\u0131n\u0131n apar\u0131lmas\u0131 Qaydalar\u0131\u201dn\u0131n 4.3-c\u00fc madd\u0259si il\u0259 t\u0259nziml\u0259nir v\u0259 icaz\u0259 verilir. Yekun olaraq, bununla ba\u011fl\u0131 he\u00e7 bir f\u0259rqli qayda ortaya qoymu\u015f presedent h\u00fcququ yoxdur.<\/p>\n\n\n\n

Son olaraq qeyd ed\u0259k ki, bitkoin mayninqi v\u0259 ya h\u0259r hans\u0131 dig\u0259r kriptovalyuta f\u0259aliyy\u0259ti Az\u0259rbaycan Respublikas\u0131n\u0131n Kriptovalyuta qanunlar\u0131 il\u0259 t\u0259nziml\u0259nm\u0259s\u0259 d\u0259, bel\u0259 f\u0259aliyy\u0259t Az\u0259rbaycan Respublikas\u0131n\u0131n he\u00e7 bir qanunu il\u0259 qada\u011fan edilmir.<\/p>\n\n\n\n

Vergi sah\u0259sind\u0259 Az\u0259rbaycan\u0131n Kriptovalyuta Qaydalar\u0131 bel\u0259dir:<\/p>\n\n\n\n

\u018flav\u0259 D\u0259y\u0259r Vergisi (\u018fDV): Elektron ticar\u0259t kimi xaricd\u0259n kriptovalyutalar\u0131n al\u0131nmas\u0131 Az\u0259rbaycan Respublikas\u0131 Vergi M\u0259c\u0259ll\u0259sinin 169.3-c\u00fc madd\u0259sin\u0259 \u0259sas\u0259n \u018fDV m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn vergi tutulan \u0259m\u0259liyyatlar hesab edilir. 169.3-c\u00fc madd\u0259d\u0259 h\u0259m\u00e7inin qeyd olunur ki, \u018fDV-nin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeydiyyata al\u0131nmayan qeyri-rezident\u0259 elektron ticar\u0259t qaydas\u0131nda i\u015fl\u0259rin v\u0259 xidm\u0259tl\u0259rin t\u0259qdim edilm\u0259sin\u0259 g\u00f6r\u0259 vergi orqanlar\u0131nda u\u00e7otda olmayan \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n \u00f6d\u0259ni\u015fl\u0259r apar\u0131lark\u0259n bu madd\u0259 il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada qeyri-rezident\u0259 \u00f6d\u0259nilm\u0259li olan m\u0259bl\u0259\u011f\u0259 \u018fDV hesablanmal\u0131 v\u0259 \u00f6d\u0259nilm\u0259lidir. \u018fDV \u0259m\u0259liyyat\u0131 h\u0259yata ke\u00e7ir\u0259n yerli banklar v\u0259 ya xarici banklar\u0131n Az\u0259rbaycan Respublikas\u0131ndak\u0131 filial\u0131 t\u0259r\u0259find\u0259n al\u0131c\u0131n\u0131n hesab\u0131ndan hesablanaraq tutulmal\u0131d\u0131r. \u00d6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 vergi (\u00d6MV): Az\u0259rbaycan Respublikas\u0131n\u0131n rezidentl\u0259ri t\u0259r\u0259find\u0259n qeyri-rezident\u0259 m\u0259xsus elektron pul kis\u0259sind\u0259 yarad\u0131lm\u0131\u015f hesaba pul k\u00f6\u00e7\u00fcr\u0259rk\u0259n yerli banka v\u0259 ya \u0259m\u0259liyyatlar\u0131 h\u0259yata ke\u00e7ir\u0259n xarici bank\u0131n filial\u0131 h\u0259min rezidentd\u0259n k\u00f6\u00e7\u00fcr\u00fcl\u0259n m\u0259bl\u0259\u011fin 10%-i h\u0259cmind\u0259 \u00d6MV tutmal\u0131d\u0131r. M\u0259nf\u0259\u0259t vergisi: Vergi M\u0259c\u0259ll\u0259sinin 99.3.8-ci madd\u0259sin\u0259 \u0259sas\u0259n, vergi \u00f6d\u0259yicisinin aktivl\u0259rinin ilkin qiym\u0259tinin artd\u0131\u011f\u0131n\u0131 g\u00f6st\u0259r\u0259n h\u0259r hans\u0131 dig\u0259r g\u0259lir (\u0259m\u0259k haqq\u0131 istisna olmaqla) qeyri-sahibkarl\u0131q f\u0259aliyy\u0259tind\u0259n \u0259ld\u0259 edil\u0259n g\u0259lir hesab edilir. Bu halda bel\u0259 \u0259m\u0259liyyatlardan m\u0259nf\u0259\u0259t \u0259ld\u0259 ed\u0259n \u015f\u0259xs vergi \u00f6d\u0259yicisi kimi u\u00e7ota al\u0131nmal\u0131 v\u0259 Vergi M\u0259c\u0259ll\u0259sinin 101.2-ci madd\u0259sin\u0259 uy\u011fun olaraq n\u00f6vb\u0259ti ilin mart ay\u0131n\u0131n 31-d\u0259k 14 faiz m\u0259nf\u0259\u0259t vergisi \u00f6d\u0259m\u0259lidir.<\/p>\n\n\n\n

N\u0259tic\u0259 etibar\u0131 il\u0259 qeyd ed\u0259k ki, bank \u0259m\u0259liyyatlar\u0131 davam etdir\u0259rk\u0259n bilavasit\u0259 bankdan 18% \u018fDV v\u0259 10% \u00d6MV tutulur v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n q\u00fcvv\u0259d\u0259 olan Kriptovalyuta qanunlar\u0131na uy\u011fun olaraq \u015f\u0259xs \u00f6z kriptovalyutalar\u0131n\u0131 satark\u0259n M\u0259nf\u0259\u0259t vergisi yaran\u0131r.<\/p>\n\n\n\n

Bu f\u0259aliyy\u0259tin qanuniliyi il\u0259 ba\u011fl\u0131 \u0259lav\u0259 arqument ondan ibar\u0259tdir ki, vergi orqan\u0131n\u0131n a\u00e7\u0131qlamas\u0131na \u0259sas\u0259n, bu c\u00fcr f\u0259aliyy\u0259t elektron ticar\u0259t \u0259m\u0259liyyat\u0131 kimi vergitutma obyekti olacaqd\u0131r. \u018fg\u0259r f\u0259aliyy\u0259t Az\u0259rbaycan Kriptovalyuta Qaydalar\u0131na uy\u011fun olaraq qeyri-qanuni hesab olunsayd\u0131, qeyri-qanuni g\u0259lirl\u0259r \u00fczr\u0259 m\u00fcvafiq vergitutma (Vergi M\u0259c\u0259ll\u0259sinin 66-c\u0131 madd\u0259si) t\u0259tbiq olunard\u0131. N\u0259hay\u0259t, bununla ba\u011fl\u0131 m\u00fcvafiq presedent h\u00fcququ m\u00f6vcud deyildir.<\/p>\n\n\n\n

Vur\u011fulamaq laz\u0131md\u0131r ki, bu m\u0259qal\u0259 Az\u0259rbaycanda kriptovalyutan\u0131n t\u0259nziml\u0259nm\u0259si il\u0259 ba\u011fl\u0131 h\u00fcquqi m\u0259sl\u0259h\u0259t deyildir v\u0259 ya r\u0259smi h\u00fcquqi m\u00f6vqeni \u0259ks etdirmir v\u0259 buna g\u00f6r\u0259 d\u0259, bizim h\u00fcquqi r\u0259yimiz kimi istinad oluna bilm\u0259z. M\u00fcxt\u0259lif hallarda m\u00fc\u0259yy\u0259n istisnalar v\u0259 qanunlar\u0131n m\u00fcxt\u0259lif \u015f\u0259rhl\u0259ri t\u0259tbiq oluna bil\u0259r. Bu s\u0259b\u0259bl\u0259 d\u0259, Az\u0259rbaycan\u0131n kriptovalyuta qaydalar\u0131 v\u0259 qanunlar\u0131 il\u0259 ba\u011fl\u0131 h\u00fcquqi r\u0259y sor\u011fular\u0131 v\u0259 ya h\u00fcquqi suallara ayd\u0131nl\u0131q g\u0259tirm\u0259k \u00fc\u00e7\u00fcn biz\u0259 m\u00fcraci\u0259tl\u0259r \u00fcnvanlama\u011f\u0131n\u0131z m\u0259sl\u0259h\u0259t olunur.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u0130st\u0259nil\u0259n fiziki v\u0259 ya h\u00fcquqi \u015f\u0259xs kriptovalyuta f\u0259aliyy\u0259tin\u0259 ba\u015flamazdan \u0259vv\u0259l (blok\u00e7eyn texnologiyas\u0131, bitkoin mayninqi v\u0259 s.) Az\u0259rbaycan Respublikas\u0131n\u0131n Kriptovalyuta qaydalar\u0131 v\u0259 qanunlar\u0131n\u0131 t\u0259hlil etm\u0259lidir. Az\u0259rbaycan Kriptovalyuta Qaydalar\u0131na g\u0259ldikd\u0259, ist\u0259nil\u0259n yerli v\u0259 ya xarici \u015f\u0259xs kriptovalyuta f\u0259aliyy\u0259tin\u0259, y\u0259ni bitkoin mayninqin\u0259 v\u0259 ya kriptovalyuta al\u0131nmas\u0131na sad\u0259c\u0259 olaraq qanunla qada\u011fan olunmad\u0131\u011f\u0131na g\u00f6r\u0259 c\u0259lb edil\u0259 bil\u0259r. Bununla bel\u0259, Az\u0259rbaycanda […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[]},"categories":[1],"tags":[],"yoast_head":"\nAZ\u018fRBAYCANDA KR\u0130PTOVALYUTA T\u018fNZ\u0130ML\u018fNM\u018fS\u0130 V\u018f QANUNLARI - PHM.AZ<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/phm.az\/az\/az\u0259rbaycanda-kriptovalyuta-t\u0259nziml\u0259nm\u0259si-v\u0259-qanunlari\/\" \/>\n<meta property=\"og:locale\" content=\"az_AZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"AZ\u018fRBAYCANDA KR\u0130PTOVALYUTA T\u018fNZ\u0130ML\u018fNM\u018fS\u0130 V\u018f QANUNLARI\" \/>\n<meta property=\"og:description\" content=\"\u0130st\u0259nil\u0259n fiziki v\u0259 ya h\u00fcquqi \u015f\u0259xs kriptovalyuta f\u0259aliyy\u0259tin\u0259 ba\u015flamazdan \u0259vv\u0259l (blok\u00e7eyn texnologiyas\u0131, bitkoin mayninqi v\u0259 s.) 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