{"id":688,"date":"2022-09-22T05:57:51","date_gmt":"2022-09-22T01:57:51","guid":{"rendered":"https:\/\/phm.az\/?page_id=688"},"modified":"2022-09-22T06:40:34","modified_gmt":"2022-09-22T02:40:34","slug":"faq","status":"publish","type":"page","link":"https:\/\/phm.az\/ru\/faq\/","title":{"rendered":"FAQ"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"688\" class=\"elementor elementor-688\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-70b0b42 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"70b0b42\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-72cb9ede\" data-id=\"72cb9ede\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-319f8ea1 elementor-widget elementor-widget-heading\" data-id=\"319f8ea1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.6 - 15-09-2022 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h1 class=\"elementor-heading-title elementor-size-default\">FAQ<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-304349fc elementor-widget elementor-widget-text-editor\" data-id=\"304349fc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.6 - 15-09-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>\u0413\u043b\u0430\u0432\u043d\u0430\u044f \/ FAQ \u2013 (-\u0427\u0410\u0421\u0422\u041e \u0417\u0410\u0414\u0410\u0412\u0410\u0415\u041c\u042b\u0415 \u0412\u041e\u041f\u0420\u041e\u0421\u042b)<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-48af57c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"48af57c\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a35dc4b\" data-id=\"a35dc4b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-987d0e1 elementor-widget elementor-widget-eael-adv-accordion\" data-id=\"987d0e1\" data-element_type=\"widget\" data-widget_type=\"eael-adv-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-adv-accordion\" id=\"eael-adv-accordion-987d0e1\" data-accordion-id=\"987d0e1\" data-accordion-type=\"accordion\" data-toogle-speed=\"300\">\n    <div class=\"eael-accordion-list\">\n                <div id=\"vergilri-nec-dmk-olar-\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1591\" data-tab=\"1\" role=\"tab\" aria-controls=\"elementor-tab-content-1591\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">\u041a\u0430\u043a \u043f\u043b\u0430\u0442\u0438\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u0438? <\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-1591\" class=\"eael-accordion-content clearfix\" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"vergilri-nec-dmk-olar-\"><p><p>\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u0441\u0438\u0441\u0442\u0435\u043c\u0430 \u0410\u0437\u0435\u0440\u0431\u0430\u0439\u0434\u0436\u0430\u043d\u0430 \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u043e\u0434\u043d\u043e\u0439 \u0438\u0437 \u043b\u0443\u0447\u0448\u0438\u0445 \u0432 \u043c\u0438\u0440\u0435. \u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u0441\u0442\u0430\u0432\u043a\u0438 \u0438 \u0441\u043f\u043e\u0441\u043e\u0431\u044b \u0443\u043f\u043b\u0430\u0442\u044b \u043d\u0430\u043b\u043e\u0433\u043e\u0432 \u0432 \u0410\u0437\u0435\u0440\u0431\u0430\u0439\u0434\u0436\u0430\u043d\u0435 \u043e\u0442\u043d\u043e\u0441\u0438\u0442\u0435\u043b\u044c\u043d\u043e \u043f\u0440\u043e\u0441\u0442\u044b \u0438 \u043f\u043e\u043d\u044f\u0442\u043d\u044b. \u0418\u043d\u0434\u0438\u0432\u0438\u0434\u0443\u0430\u043b\u044c\u043d\u044b\u0435 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0438 \u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438, \u0438\u043c\u0435\u044e\u0449\u0438\u0435 \u0438\u0434\u0435\u043d\u0442\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0439 \u043d\u043e\u043c\u0435\u0440 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0430, \u0434\u043e\u043b\u0436\u043d\u044b \u043f\u043e\u043b\u0443\u0447\u0438\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u043b\u043e\u0433\u0438\u043d \u0438 \u043f\u0430\u0440\u043e\u043b\u044c \u043e\u043d\u043b\u0430\u0439\u043d, \u0437\u0430\u043a\u043b\u044e\u0447\u0438\u0432 \u0434\u043e\u0433\u043e\u0432\u043e\u0440 \u0441 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c \u043e\u0440\u0433\u0430\u043d\u043e\u043c \u0438\u043b\u0438 \u043f\u043e\u043b\u0443\u0447\u0438\u0442\u044c \u0410\u0421\u0410\u041d-\u043f\u043e\u0434\u043f\u0438\u0441\u044c (\u044d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0443\u044e \u043f\u043e\u0434\u043f\u0438\u0441\u044c, \u0430\u043a\u0442\u0438\u0432\u0438\u0440\u0443\u0435\u043c\u0443\u044e \u0447\u0435\u0440\u0435\u0437 \u043d\u043e\u043c\u0435\u0440 \u043c\u043e\u0431\u0438\u043b\u044c\u043d\u043e\u0433\u043e \u0442\u0435\u043b\u0435\u0444\u043e\u043d\u0430).<\/p><p>\u00ab\u041a\u0430\u043a \u043f\u043b\u0430\u0442\u0438\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u0438 \u0432 \u0410\u0437\u0435\u0440\u0431\u0430\u0439\u0434\u0436\u0430\u043d\u0435?\u00bb \u043d\u0430 \u044d\u0442\u043e\u0442 \u0432\u043e\u043f\u0440\u043e\u0441 \u043c\u043e\u0436\u043d\u043e \u043e\u0442\u0432\u0435\u0442\u0438\u0442\u044c \u043d\u0430 \u0442\u0435\u0445\u043d\u0438\u0447\u0435\u0441\u043a\u043e\u0439 \u043e\u0441\u043d\u043e\u0432\u0435. \u041e\u0442\u0432\u0435\u0442 \u0431\u0443\u0434\u0435\u0442 \u0437\u0430\u043a\u043b\u044e\u0447\u0430\u0442\u044c\u0441\u044f \u0432 \u0442\u043e\u043c, \u0447\u0442\u043e \u0434\u043b\u044f \u043f\u043e\u0434\u0430\u0447\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432 \u043e\u043d\u043b\u0430\u0439\u043d \u0434\u043b\u044f \u0443\u043f\u043b\u0430\u0442\u044b \u043d\u0430\u043b\u043e\u0433\u043e\u0432 \u0432 \u0410\u0437\u0435\u0440\u0431\u0430\u0439\u0434\u0436\u0430\u043d\u0435 \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e \u0432\u043e\u0439\u0442\u0438 \u0432 \u0441\u0438\u0441\u0442\u0435\u043c\u0443 e-taxes.gov.az, \u0430 \u0437\u0430\u0442\u0435\u043c \u0432\u0432\u0435\u0441\u0442\u0438 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u0435 \u043a\u043e\u0434\u044b \u043a\u0430\u0437\u043d\u0430\u0447\u0435\u0439\u0441\u0442\u0432\u0430, \u0432\u0432\u0435\u0434\u044f \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u0439 \u043a\u043e\u0434 \u043d\u0430\u043b\u043e\u0433\u043e\u0432 \u0447\u0435\u0440\u0435\u0437 \u043e\u043d\u043b\u0430\u0439\u043d-\u0431\u0430\u043d\u043a\u0438\u043d\u0433. \u043c\u0435\u0442\u043e\u0434\u044b, \u0432\u0441\u0435 \u043d\u0430\u043b\u043e\u0433\u0438 \u043e\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u044e\u0442\u0441\u044f \u0431\u0430\u043d\u043a\u043e\u0432\u0441\u043a\u0438\u043c \u043f\u0435\u0440\u0435\u0432\u043e\u0434\u043e\u043c. \u041a\u0440\u043e\u043c\u0435 \u0442\u043e\u0433\u043e, \u043e\u043f\u043b\u0430\u0442\u0438\u0442\u044c \u043d\u0430\u043b\u043e\u0433 \u043c\u043e\u0436\u043d\u043e \u043d\u0430 \u043c\u0435\u0441\u0442\u0435 \u0432 \u043b\u044e\u0431\u043e\u043c \u0431\u0430\u043d\u043a\u0435 \u0410\u0437\u0435\u0440\u0431\u0430\u0439\u0434\u0436\u0430\u043d\u0430. \u0421\u043b\u0435\u0434\u0443\u0435\u0442 \u043e\u0442\u043c\u0435\u0442\u0438\u0442\u044c, \u0447\u0442\u043e \u043a\u0432\u0438\u0442\u0430\u043d\u0446\u0438\u0438 \u043e\u0431 \u0443\u043f\u043b\u0430\u0442\u0435 \u043d\u0430\u043b\u043e\u0433\u0430 \u0432 \u044d\u0442\u043e\u043c \u0441\u043b\u0443\u0447\u0430\u0435 \u0434\u043e\u043b\u0436\u043d\u044b \u0431\u044b\u0442\u044c \u0441\u043e\u0445\u0440\u0430\u043d\u0435\u043d\u044b. \u0411\u043e\u043b\u0435\u0435 \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0443\u0435\u0442\u0441\u044f \u0443\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u0438 \u043e\u043d\u043b\u0430\u0439\u043d \u0447\u0435\u0440\u0435\u0437 \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u043e\u043d\u043b\u0430\u0439\u043d-\u0431\u0430\u043d\u043a\u0438\u043d\u0433\u0430.<\/p><p>\u00ab\u041a\u0430\u043a \u043f\u043b\u0430\u0442\u0438\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u0438 \u0432 \u0410\u0437\u0435\u0440\u0431\u0430\u0439\u0434\u0436\u0430\u043d\u0435?\u00bb \u0442\u0430\u043a\u0436\u0435 \u043c\u043e\u0436\u0435\u0442 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0442\u044c\u0441\u044f \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 \u0432 \u043e\u0442\u043d\u043e\u0448\u0435\u043d\u0438\u0438 \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u043e\u0432: \u0441\u043b\u0435\u0434\u0443\u0435\u0442 \u043e\u0442\u043c\u0435\u0442\u0438\u0442\u044c, \u0447\u0442\u043e \u0432 \u0442\u0430\u043a\u0438\u0445 \u0441\u043b\u0443\u0447\u0430\u044f\u0445 \u0440\u0430\u0431\u043e\u0442\u043e\u0434\u0430\u0442\u0435\u043b\u044c (\u0432 \u043e\u0442\u043d\u043e\u0448\u0435\u043d\u0438\u0438 \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430) \u0438\u043b\u0438 \u043a\u043b\u0438\u0435\u043d\u0442 (\u0432 \u0441\u043b\u0443\u0447\u0430\u0435 \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u0438\u0437 \u0430\u0437\u0435\u0440\u0431\u0430\u0439\u0434\u0436\u0430\u043d\u0441\u043a\u0438\u0445 \u0438\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u043e\u0432, \u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440, \u043f\u0440\u0438 \u043e\u043a\u0430\u0437\u0430\u043d\u0438\u0438 \u0443\u0441\u043b\u0443\u0433 \u0432 \u0410\u0437\u0435\u0440\u0431\u0430\u0439\u0434\u0436\u0430\u043d\u0435, \u0438 \u0434\u0440.) \u0443\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u0435\u0442 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u0438 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0443 \u043f\u0443\u0442\u0435\u043c \u0443\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u044f \u0438\u0445 \u0443 \u0438\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u0430 \u0432\u044b\u043f\u043b\u0430\u0442\u044b.<\/p><p>\u0421\u0432\u044f\u0436\u0438\u0442\u0435\u0441\u044c \u0441 \u043d\u0430\u043c\u0438 \u043f\u043e \u0434\u043e\u043f\u043e\u043b\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u043c \u0432\u043e\u043f\u0440\u043e\u0441\u0430\u043c \u043e \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u0441\u0442\u0430\u0432\u043a\u0430\u0445, \u043d\u0430\u043b\u043e\u0433\u0430\u0445 \u0438 \u0434\u0440\u0443\u0433\u0438\u0445 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u044b\u0445 \u043f\u043b\u0430\u0442\u0435\u0436\u0430\u0445, \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u043a\u0430\u0445 \u0432 \u0410\u0437\u0435\u0440\u0431\u0430\u0439\u0434\u0436\u0430\u043d\u0435. \u0414\u043b\u044f \u043d\u0430\u0448\u0435\u0439 \u043a\u043e\u043c\u0430\u043d\u0434\u044b \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432 \u0431\u0443\u0434\u0435\u0442 \u0447\u0435\u0441\u0442\u044c\u044e \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u0438\u0442\u044c \u0432\u0430\u043c \u043f\u043e\u0434\u0434\u0435\u0440\u0436\u043a\u0443 \u0438 \u0443\u0441\u043b\u0443\u0433\u0438 \u0432 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0439 \u0440\u0430\u0431\u043e\u0442\u0435 \u0432 \u0410\u0437\u0435\u0440\u0431\u0430\u0439\u0434\u0436\u0430\u043d\u0435.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"mqavil-nvlri-mqavil-formalar-bard\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1592\" data-tab=\"2\" role=\"tab\" aria-controls=\"elementor-tab-content-1592\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">\u041e \u0442\u0438\u043f\u0430\u0445 \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u043e\u0432, \u0444\u043e\u0440\u043c\u0430\u0445 \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u043e\u0432<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-1592\" class=\"eael-accordion-content clearfix\" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"mqavil-nvlri-mqavil-formalar-bard\"><p><h2><span style=\"color: #ffffff;\"><strong>\u0422\u0438\u043f\u044b \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u043e\u0432<\/strong><\/span><\/h2><p>\u041a\u043e\u043d\u0442\u0440\u0430\u043a\u0442 \u2013 \u044d\u0442\u043e \u0434\u0432\u0443\u0441\u0442\u043e\u0440\u043e\u043d\u043d\u044f\u044f \u0441\u0434\u0435\u043b\u043a\u0430. \u041a\u043e\u043d\u0442\u0440\u0430\u043a\u0442 \u2013 \u044d\u0442\u043e \u0444\u043e\u0440\u043c\u0430 \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u044f, \u0432 \u043a\u043e\u0442\u043e\u0440\u043e\u043c \u0443\u0447\u0430\u0441\u0442\u0432\u0443\u044e\u0442 \u043a\u0430\u043a \u043c\u0438\u043d\u0438\u043c\u0443\u043c \u0434\u0432\u0435 \u0441\u0442\u043e\u0440\u043e\u043d\u044b. \u0412\u0438\u0434\u044b \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u043e\u0432 \u043c\u043e\u0436\u043d\u043e \u0440\u0430\u0437\u0434\u0435\u043b\u0438\u0442\u044c \u043d\u0430 \u0434\u0432\u0430 \u0432\u0438\u0434\u0430: \u0433\u0440\u0430\u0436\u0434\u0430\u043d\u0441\u043a\u043e-\u043f\u0440\u0430\u0432\u043e\u0432\u043e\u0439 \u0434\u043e\u0433\u043e\u0432\u043e\u0440 \u0438 \u0442\u0440\u0443\u0434\u043e\u0432\u043e\u0439 \u0434\u043e\u0433\u043e\u0432\u043e\u0440. \u0412\u0438\u0434\u044b \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u043e\u0432 \u043c\u043e\u0436\u043d\u043e \u043a\u043b\u0430\u0441\u0441\u0438\u0444\u0438\u0446\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u043f\u043e \u0434\u0440\u0443\u0433\u0438\u043c \u043f\u0440\u0438\u0437\u043d\u0430\u043a\u0430\u043c, \u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440, \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u044b \u0432\u043e\u0437\u043c\u0435\u0437\u0434\u043d\u044b\u0435 \u0438 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u044b \u0431\u0435\u0437\u0432\u043e\u0437\u043c\u0435\u0437\u0434\u043d\u044b\u0435; \u0420\u0435\u0430\u043b\u044c\u043d\u044b\u0435 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u044b (\u0437\u0430\u043a\u043b\u044e\u0447\u0430\u0435\u043c\u044b\u0435 \u043f\u0443\u0442\u0435\u043c \u0432\u0440\u0443\u0447\u0435\u043d\u0438\u044f \u043f\u0440\u0435\u0434\u043c\u0435\u0442\u0430) \u0438 \u043a\u043e\u043d\u0441\u0435\u043d\u0441\u0443\u0430\u043b\u044c\u043d\u044b\u0435 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u044b (\u0437\u0430\u043a\u043b\u044e\u0447\u0430\u0435\u043c\u044b\u0435 \u043f\u0443\u0442\u0435\u043c \u043f\u0440\u0438\u043d\u044f\u0442\u0438\u044f \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430). \u0412 \u0437\u0430\u0432\u0438\u0441\u0438\u043c\u043e\u0441\u0442\u0438 \u043e\u0442 \u0432\u0438\u0434\u0430 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430 \u043e\u043d \u043c\u043e\u0436\u0435\u0442 \u0431\u044b\u0442\u044c \u0437\u0430\u043a\u043b\u044e\u0447\u0435\u043d \u0443\u0441\u0442\u043d\u043e, \u043f\u0438\u0441\u044c\u043c\u0435\u043d\u043d\u043e \u0438\u043b\u0438 \u043d\u043e\u0442\u0430\u0440\u0438\u0430\u043b\u044c\u043d\u043e.\u00a0<\/p><h2><span style=\"color: #ffffff;\">\u0413\u0440\u0430\u0436\u0434\u0430\u043d\u0441\u043a\u0438\u0439 \u0434\u043e\u0433\u043e\u0432\u043e\u0440 - \u0432\u0438\u0434\u044b \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430<\/span><\/h2><p>\u0412\u0438\u0434\u044b \u0433\u0440\u0430\u0436\u0434\u0430\u043d\u0441\u043a\u043e-\u043f\u0440\u0430\u0432\u043e\u0432\u044b\u0445 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u043e\u0432, \u0442\u043e \u0435\u0441\u0442\u044c \u0432\u0438\u0434\u044b \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0445 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u043e\u0432, \u0432 \u043e\u0441\u043d\u043e\u0432\u043d\u043e\u043c \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u044f\u044e\u0442 \u0441\u043e\u0431\u043e\u0439 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u044b, \u0441\u0432\u044f\u0437\u0430\u043d\u043d\u044b\u0435 \u0441 \u043f\u043e\u0441\u0442\u0430\u0432\u043a\u043e\u0439 \u0442\u043e\u0432\u0430\u0440\u043e\u0432, \u0432\u044b\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u0435\u043c \u0440\u0430\u0431\u043e\u0442 \u0438 \u043e\u043a\u0430\u0437\u0430\u043d\u0438\u0435\u043c \u0443\u0441\u043b\u0443\u0433. \u041f\u0440\u0438\u043c\u0435\u0440 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430 \u043a\u0443\u043f\u043b\u0438-\u043f\u0440\u043e\u0434\u0430\u0436\u0438 \u0442\u043e\u0432\u0430\u0440\u0430, \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430 \u0445\u0440\u0430\u043d\u0435\u043d\u0438\u044f \u0442\u043e\u0432\u0430\u0440\u0430. \u0414\u043e\u0433\u043e\u0432\u043e\u0440\u044b \u043d\u0430 \u0432\u044b\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u0435 \u0440\u0430\u0431\u043e\u0442 \u043e\u0431\u044b\u0447\u043d\u043e \u0441\u0447\u0438\u0442\u0430\u044e\u0442\u0441\u044f \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430\u043c\u0438 \u043f\u043e\u0434\u0440\u044f\u0434\u0430: \u0441\u044e\u0434\u0430 \u0432\u043a\u043b\u044e\u0447\u0430\u044e\u0442\u0441\u044f \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u044b \u043f\u043e\u0434\u0440\u044f\u0434\u0430, \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u044b \u0440\u0435\u043c\u043e\u043d\u0442\u0430, \u0430 \u0442\u0430\u043a\u0436\u0435 \u0438\u043d\u044b\u0435 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u044b, \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u043e\u043c \u043a\u043e\u0442\u043e\u0440\u044b\u0445 \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u043f\u043e\u0441\u0442\u0430\u0432\u043a\u0430 \u0433\u043e\u0442\u043e\u0432\u043e\u0439 \u043f\u0440\u043e\u0434\u0443\u043a\u0446\u0438\u0438. \u041a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u044b, \u0441\u0432\u044f\u0437\u0430\u043d\u043d\u044b\u0435 \u0441 \u043e\u043a\u0430\u0437\u0430\u043d\u0438\u0435\u043c \u0443\u0441\u043b\u0443\u0433, \u043c\u043e\u0433\u0443\u0442 \u0432\u043a\u043b\u044e\u0447\u0430\u0442\u044c \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u0440\u0430\u0437\u043b\u0438\u0447\u043d\u044b\u0445 \u0432\u0438\u0434\u043e\u0432, \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u044b \u043d\u0430 \u0442\u0435\u0445\u043d\u0438\u0447\u0435\u0441\u043a\u0443\u044e \u043f\u043e\u0434\u0434\u0435\u0440\u0436\u043a\u0443, \u0443\u0441\u043b\u0443\u0433\u0438 \u043f\u043e \u0430\u0440\u0435\u043d\u0434\u0435, \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u0438 \u0442.\u0434.\u00a0<\/p><p>\u041d\u0435\u0437\u0430\u043a\u043e\u043d\u043d\u043e \u0437\u0430\u043a\u043b\u044e\u0447\u0430\u0442\u044c \u0434\u043e\u0433\u043e\u0432\u043e\u0440 \u043e\u0431 \u043e\u043a\u0430\u0437\u0430\u043d\u0438\u0438 \u0443\u0441\u043b\u0443\u0433 \u0441 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0435\u0439, \u0435\u0441\u043b\u0438 \u043c\u0435\u0436\u0434\u0443 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0435\u0439 \u0438 \u043b\u0438\u0446\u043e\u043c \u0441\u0443\u0449\u0435\u0441\u0442\u0432\u0443\u044e\u0442 \u0444\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0442\u0440\u0443\u0434\u043e\u0432\u044b\u0435 \u043e\u0442\u043d\u043e\u0448\u0435\u043d\u0438\u044f. \u041f\u0440\u0438\u0437\u043d\u0430\u043a\u0430\u043c\u0438 \u0442\u0440\u0443\u0434\u043e\u0432\u044b\u0445 \u043e\u0442\u043d\u043e\u0448\u0435\u043d\u0438\u0439 \u044f\u0432\u043b\u044f\u044e\u0442\u0441\u044f \u0441\u043e\u0431\u043b\u044e\u0434\u0435\u043d\u0438\u0435 \u0440\u0435\u0436\u0438\u043c\u0430 \u0442\u0440\u0443\u0434\u0430, \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u0435 \u0437\u0430\u0440\u0430\u0431\u043e\u0442\u043d\u043e\u0439 \u043f\u043b\u0430\u0442\u044b, \u043f\u0440\u0430\u0432\u043e \u043d\u0430 \u043e\u0442\u043f\u0443\u0441\u043a \u0438 \u0434\u0440\u0443\u0433\u0438\u0435 \u043f\u0440\u0430\u0432\u0430 \u0438 \u043e\u0442\u043d\u043e\u0448\u0435\u043d\u0438\u044f, \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u043e\u0442\u0440\u0435\u043d\u043d\u044b\u0435 \u0434\u043b\u044f \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u0430 \u0422\u0440\u0443\u0434\u043e\u0432\u044b\u043c \u043a\u043e\u0434\u0435\u043a\u0441\u043e\u043c.\u00a0<\/p><h2><span style=\"color: #ffffff;\"><strong>\u0424\u043e\u0440\u043c\u044b \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u043e\u0432\u00a0<\/strong><\/span><\/h2><p>\u0424\u043e\u0440\u043c\u0430 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430 \u0434\u043e\u043b\u0436\u043d\u0430 \u0432\u044b\u0431\u0438\u0440\u0430\u0442\u044c\u0441\u044f \u0432 \u0437\u0430\u0432\u0438\u0441\u0438\u043c\u043e\u0441\u0442\u0438 \u043e\u0442 \u0432\u0438\u0434\u0430 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430. \u0424\u043e\u0440\u043c\u044b \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430 \u043e\u0431\u044b\u0447\u043d\u043e \u0437\u0430\u043a\u043e\u043d\u043e\u043c \u043d\u0435 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u044b \u0438 \u043d\u0435 \u0443\u0442\u0432\u0435\u0440\u0436\u0434\u0435\u043d\u044b. \u041f\u043e\u0441\u043a\u043e\u043b\u044c\u043a\u0443 \u043f\u0440\u0438\u043d\u0446\u0438\u043f \u0434\u043e\u0431\u0440\u043e\u0432\u043e\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u0441\u0442\u043e\u0440\u043e\u043d \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430 \u043e\u0441\u043d\u043e\u0432\u0430\u043d \u043d\u0430 \u0443\u0441\u043b\u043e\u0432\u0438\u044f\u0445 \u0441\u0432\u043e\u0431\u043e\u0434\u043d\u043e\u0439 \u0440\u044b\u043d\u043e\u0447\u043d\u043e\u0439 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0438, \u0441\u0442\u043e\u0440\u043e\u043d\u044b \u0434\u043e\u043b\u0436\u043d\u044b \u0441\u0430\u043c\u0438 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u044f\u0442\u044c \u0443\u0441\u043b\u043e\u0432\u0438\u044f \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430. \u041f\u0440\u0438 \u044d\u0442\u043e\u043c \u0434\u043e\u043b\u0436\u043d\u044b \u0431\u044b\u0442\u044c \u0441\u043e\u0431\u043b\u044e\u0434\u0435\u043d\u044b \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u044b\u0435 \u0443\u0441\u043b\u043e\u0432\u0438\u044f, \u0443\u043a\u0430\u0437\u0430\u043d\u043d\u044b\u0435 \u0432 \u0437\u0430\u043a\u043e\u043d\u0435 \u0434\u043b\u044f \u043a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u043e\u0433\u043e \u0432\u0438\u0434\u0430 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430. \u0423\u0441\u043b\u043e\u0432\u0438\u044f \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430, \u043f\u0440\u043e\u0442\u0438\u0432\u043e\u0440\u0435\u0447\u0430\u0449\u0438\u0435 \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u044b\u043c \u0443\u0441\u043b\u043e\u0432\u0438\u044f\u043c \u0437\u0430\u043a\u043e\u043d\u0430, \u0431\u0443\u0434\u0443\u0442 \u0441\u0447\u0438\u0442\u0430\u0442\u044c\u0441\u044f \u043d\u0435\u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u043c\u0438.\u00a0<\/p><p>\u041f\u0440\u0438 \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0438 \u0444\u043e\u0440\u043c \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u043e\u0432, \u0432 \u0437\u0430\u0432\u0438\u0441\u0438\u043c\u043e\u0441\u0442\u0438 \u043e\u0442 \u0442\u0438\u043f\u043e\u0432 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u043e\u0432, \u0434\u043e\u043b\u0436\u043d\u044b \u0431\u044b\u0442\u044c \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u044b \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0438\u0438 \u043d\u0435 \u044e\u0440\u0438\u0441\u0442\u043e\u0432 \u0432 \u0434\u0430\u043d\u043d\u043e\u0439 \u043e\u0431\u043b\u0430\u0441\u0442\u0438. \u041d\u0430\u043f\u0440\u0438\u043c\u0435\u0440, \u043f\u0440\u0438 \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0438 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430 \u043f\u043e\u0434\u0440\u044f\u0434\u0430 \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u0435 \u0437\u0430\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u044f \u0441\u0442\u0440\u043e\u0438\u0442\u0435\u043b\u044c\u043d\u043e-\u0438\u043d\u0436\u0435\u043d\u0435\u0440\u043d\u043e\u0433\u043e \u044d\u043a\u0441\u043f\u0435\u0440\u0442\u0430 \u043f\u043e\u043b\u0435\u0437\u043d\u043e \u0441 \u0442\u043e\u0447\u043a\u0438 \u0437\u0440\u0435\u043d\u0438\u044f \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u044f \u0431\u043e\u043b\u0435\u0435 \u043f\u043e\u0434\u0440\u043e\u0431\u043d\u043e\u0439 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438 \u043e \u0445\u043e\u0434\u0435 \u0441\u0442\u0440\u043e\u0438\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430, \u0442\u0435\u0445\u043d\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043f\u0440\u043e\u0446\u0435\u0441\u0441\u0430\u0445 \u0438 \u0440\u0438\u0441\u043a\u0430\u0445. \u0412 \u043b\u044e\u0431\u043e\u043c \u0441\u043b\u0443\u0447\u0430\u0435, \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0430\u043d\u0438\u0438 \u044d\u0442\u0438\u0445 \u0437\u0430\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u0439, \u043d\u0435\u0437\u0430\u0432\u0438\u0441\u0438\u043c\u043e \u043e\u0442 \u0432\u0438\u0434\u0430 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430, \u043e\u043d \u0434\u043e\u043b\u0436\u0435\u043d \u0431\u044b\u0442\u044c \u0432\u043a\u043b\u044e\u0447\u0435\u043d \u044e\u0440\u0438\u0441\u0442\u043e\u043c \u0432 \u0444\u043e\u0440\u043c\u0443 \u0443\u0441\u043b\u043e\u0432\u043d\u043e\u0433\u043e \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430.\u00a0<\/p><p>\u0414\u043b\u044f \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u044f \u0431\u043e\u043b\u0435\u0435 \u043f\u043e\u0434\u0440\u043e\u0431\u043d\u043e\u0439 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438 \u043e \u0442\u0438\u043f\u0430\u0445 \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u043e\u0432, \u0445\u0430\u0440\u0430\u043a\u0442\u0435\u0440\u0438\u0441\u0442\u0438\u043a\u0430\u0445 \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u043e\u0432, \u0444\u043e\u0440\u043c\u0430\u0445 \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u043e\u0432, \u0443\u0441\u043b\u043e\u0432\u0438\u044f\u0445 \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u043e\u0432 \u0438\u043b\u0438 \u0434\u043b\u044f \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u0438 \u0441\u0432\u044f\u0436\u0438\u0442\u0435\u0441\u044c \u0441 \u043d\u0430\u043c\u0438<br \/>\u0130NFO@PHM.AZ<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"dm-mnbyind-tutulan-vergi\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1593\" data-tab=\"3\" role=\"tab\" aria-controls=\"elementor-tab-content-1593\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">\u041d\u0430\u043b\u043e\u0433, \u0443\u0434\u0435\u0440\u0436\u0430\u043d\u043d\u044b\u0439 \u0443 \u0438\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u0430<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-1593\" class=\"eael-accordion-content clearfix\" data-tab=\"3\" role=\"tabpanel\" aria-labelledby=\"dm-mnbyind-tutulan-vergi\"><p><p>\u041e\u0431\u0449\u0438\u0439 10% \u043d\u0430\u043b\u043e\u0433 \u0443 \u0438\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u0430 \u0432\u0437\u0438\u043c\u0430\u0435\u0442\u0441\u044f \u0441 \u0434\u043e\u0445\u043e\u0434\u043e\u0432 \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430 \u0432 \u0410\u0437\u0435\u0440\u0431\u0430\u0439\u0434\u0436\u0430\u043d\u0435. \u0412 \u0431\u043e\u043b\u044c\u0448\u0438\u043d\u0441\u0442\u0432\u0435 \u0441\u043b\u0443\u0447\u0430\u0435\u0432 \u0442\u0430\u043a\u0436\u0435 \u0432\u0437\u0438\u043c\u0430\u0435\u0442\u0441\u044f \u041d\u0414\u0421. \u0421\u043b\u0435\u0434\u0443\u0435\u0442 \u043e\u0442\u043c\u0435\u0442\u0438\u0442\u044c, \u0447\u0442\u043e \u0432\u043e\u043f\u0440\u043e\u0441\u044b \u043e\u0431 \u0443\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u0438 \u043d\u0430\u043b\u043e\u0433\u0430 \u0443 \u0438\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u0430 \u0432\u044b\u043f\u043b\u0430\u0442\u044b, \u0432\u043e\u0437\u0432\u0440\u0430\u0442\u0435 \u0443\u0434\u0435\u0440\u0436\u0430\u043d\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430 \u044f\u0432\u043b\u044f\u044e\u0442\u0441\u044f \u0447\u0430\u0441\u0442\u043e \u0437\u0430\u0434\u0430\u0432\u0430\u0435\u043c\u044b\u043c\u0438 \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430\u043c\u0438 \u0432\u043e\u043f\u0440\u043e\u0441\u0430\u043c\u0438. \u0421\u043b\u0435\u0434\u0443\u0435\u0442 \u043f\u043e\u0434\u0447\u0435\u0440\u043a\u043d\u0443\u0442\u044c, \u0447\u0442\u043e \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433, \u0443\u0434\u0435\u0440\u0436\u0438\u0432\u0430\u0435\u043c\u044b\u0439 \u0443 \u0438\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u0430 \u0432\u044b\u043f\u043b\u0430\u0442\u044b, \u0432\u0437\u0438\u043c\u0430\u0435\u0442\u0441\u044f \u0441 \u0434\u043e\u0445\u043e\u0434\u043e\u0432, \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u044b\u0445 \u0438\u0437 \u0430\u0437\u0435\u0440\u0431\u0430\u0439\u0434\u0436\u0430\u043d\u0441\u043a\u043e\u0433\u043e \u0438\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u0430 \u0432 \u0441\u0432\u044f\u0437\u0438 \u0441 \u043e\u043a\u0430\u0437\u0430\u043d\u0438\u0435\u043c \u0443\u0441\u043b\u0443\u0433.\u00a0<\/p><p>\u041d\u0430\u043b\u043e\u0433\u0438, \u0443\u0434\u0435\u0440\u0436\u0438\u0432\u0430\u0435\u043c\u044b\u0435 \u0443 \u0438\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u0430, \u043c\u043e\u0433\u0443\u0442 \u0443\u0434\u0435\u0440\u0436\u0438\u0432\u0430\u0442\u044c\u0441\u044f \u0432 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u043f\u0440\u0438\u043c\u0435\u043d\u0438\u043c\u044b\u043c \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u0435\u043c \u043e\u0431 \u0438\u0437\u0431\u0435\u0436\u0430\u043d\u0438\u0438 \u0434\u0432\u043e\u0439\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f. \u0412 \u0437\u0430\u0432\u0438\u0441\u0438\u043c\u043e\u0441\u0442\u0438 \u043e\u0442 \u0443\u0441\u043b\u043e\u0432\u0438\u0439 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0435\u0433\u043e \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430 \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e \u043e\u0444\u043e\u0440\u043c\u043b\u0435\u043d\u0438\u0435 \u0444\u043e\u0440\u043c\u044b DTA \u0438 \u0443\u043f\u043b\u0430\u0442\u0430 \u043d\u0430\u043b\u043e\u0433\u0430 \u0437\u0430 \u0433\u0440\u0430\u043d\u0438\u0446\u0435\u0439 (\u0432 \u0441\u0442\u0440\u0430\u043d\u0435 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u0438) \u0432\u043c\u0435\u0441\u0442\u043e \u0443 \u0438\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u0430 \u0432\u044b\u043f\u043b\u0430\u0442\u044b \u0432 \u0410\u0437\u0435\u0440\u0431\u0430\u0439\u0434\u0436\u0430\u043d\u0435 \u0441 \u043f\u0440\u0435\u0434\u0432\u0430\u0440\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u043c \u0441\u043e\u0433\u043b\u0430\u0441\u043e\u0432\u0430\u043d\u0438\u0435\u043c \u0441 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c \u043e\u0440\u0433\u0430\u043d\u043e\u043c. \u0412 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u0441\u043e\u0433\u043b\u0430\u0448\u0435\u043d\u0438\u0435\u043c \u043e\u0431 \u0438\u0437\u0431\u0435\u0436\u0430\u043d\u0438\u0438 \u0434\u0432\u043e\u0439\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f \u0442\u0430\u043a\u043e\u0439 \u0443\u043f\u043b\u0430\u0447\u0435\u043d\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 \u043c\u043e\u0436\u0435\u0442 \u0431\u044b\u0442\u044c \u0432\u043e\u0437\u0432\u0440\u0430\u0449\u0435\u043d \u0438\u043b\u0438 \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442 \u043c\u043e\u0436\u0435\u0442 \u0431\u044b\u0442\u044c \u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0435\u043d \u043e\u0442 \u0443\u043f\u043b\u0430\u0442\u044b \u044d\u0442\u043e\u0439 \u0441\u0443\u043c\u043c\u044b \u043d\u0430\u043b\u043e\u0433\u0430 \u0432 \u0441\u0432\u043e\u0435\u043c \u0448\u0442\u0430\u0442\u0435 (\u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u043a\u0440\u0435\u0434\u0438\u0442).\u00a0\u00a0<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"cnbilr-azrbaycanda-mlak-ala-bilrmi-\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1594\" data-tab=\"4\" role=\"tab\" aria-controls=\"elementor-tab-content-1594\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">\u041c\u043e\u0433\u0443\u0442 \u043b\u0438 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u0446\u044b \u043a\u0443\u043f\u0438\u0442\u044c \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u044c \u0432 \u0410\u0437\u0435\u0440\u0431\u0430\u0439\u0434\u0436\u0430\u043d\u0435? <\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-1594\" class=\"eael-accordion-content clearfix\" data-tab=\"4\" role=\"tabpanel\" aria-labelledby=\"cnbilr-azrbaycanda-mlak-ala-bilrmi-\"><p><p>\u041e\u0434\u0438\u043d \u0438\u0437 \u043f\u043e\u0441\u043b\u0435\u0434\u043d\u0438\u0445 \u0432\u043e\u043f\u0440\u043e\u0441\u043e\u0432, \u0441\u0432\u044f\u0437\u0430\u043d\u043d\u044b\u0445 \u0441 \u043f\u043e\u043a\u0443\u043f\u043a\u043e\u0439 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438, - \u043c\u043e\u0433\u0443\u0442 \u043b\u0438 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u0446\u044b \u043a\u0443\u043f\u0438\u0442\u044c \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u044c \u0432 \u0410\u0437\u0435\u0440\u0431\u0430\u0439\u0434\u0436\u0430\u043d\u0435. \u0421\u043e\u0433\u043b\u0430\u0441\u043d\u043e \u0437\u0430\u043a\u043e\u043d\u0430\u043c \u0410\u0437\u0435\u0440\u0431\u0430\u0439\u0434\u0436\u0430\u043d\u0430 \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u043e \u0434\u0435\u043b\u0438\u0442\u0441\u044f \u043d\u0430 \u0434\u0432\u0435 \u0447\u0430\u0441\u0442\u0438: \u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0435 \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u043e (\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0435 \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u043e) \u0438 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0435 \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u043e (\u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0435 \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u043e - \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0435 \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u043e).(\u0418\u0437\u043c\u0435\u043d\u0435\u043d\u043e)\u0412\u043e\u0441\u0441\u0442\u0430\u043d\u043e\u0432\u0438\u0442\u044c \u0438\u0441\u0445\u043e\u0434\u043d\u044b\u0439 \u0432\u0430\u0440\u0438\u0430\u043d\u0442<\/p><p>\u041b\u044e\u0431\u043e\u0439 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u0435\u0446 \u0438\u043c\u0435\u0435\u0442 \u0442\u0430\u043a\u0438\u0435 \u0436\u0435 \u043f\u0440\u0430\u0432\u0430 \u043d\u0430 \u043f\u043e\u043a\u0443\u043f\u043a\u0443 \u0447\u0430\u0441\u0442\u043d\u043e\u0439 \u0441\u043e\u0431\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u0432 \u0410\u0437\u0435\u0440\u0431\u0430\u0439\u0434\u0436\u0430\u043d\u0435, \u043a\u0430\u043a \u0438 \u043c\u0435\u0441\u0442\u043d\u044b\u0439 \u0433\u0440\u0430\u0436\u0434\u0430\u043d\u0438\u043d. \u0418\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u0435\u0446 \u043c\u043e\u0436\u0435\u0442 \u043a\u0443\u043f\u0438\u0442\u044c \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0435 \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u043e (\u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u044c) \u0432 \u0410\u0437\u0435\u0440\u0431\u0430\u0439\u0434\u0436\u0430\u043d\u0435, \u043a\u0440\u043e\u043c\u0435 \u0437\u0435\u043c\u043b\u0438. \u0414\u0440\u0443\u0433\u0438\u043c\u0438 \u0441\u043b\u043e\u0432\u0430\u043c\u0438, \u0435\u0441\u043b\u0438 \u0432\u044b \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u0435\u0446 \u0438\u043b\u0438 \u043b\u0438\u0446\u043e \u0431\u0435\u0437 \u0433\u0440\u0430\u0436\u0434\u0430\u043d\u0441\u0442\u0432\u0430, \u0432\u044b \u043c\u043e\u0436\u0435\u0442\u0435 \u043a\u0443\u043f\u0438\u0442\u044c \u0434\u043e\u043c, \u0432\u0438\u043b\u043b\u0443, \u043a\u0432\u0430\u0440\u0442\u0438\u0440\u0443 \u0438 \u0434\u0440\u0443\u0433\u043e\u0435 \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u043e, \u043d\u043e \u043d\u0435 \u0437\u0435\u043c\u043b\u044e. \u041f\u043e\u044d\u0442\u043e\u043c\u0443, \u043a\u0430\u043a \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u0435\u0446, \u0432\u044b \u043f\u043e\u043b\u044c\u0437\u0443\u0435\u0442\u0435\u0441\u044c \u0442\u0435\u043c\u0438 \u0436\u0435 \u043f\u0440\u0430\u0432\u0430\u043c\u0438, \u0447\u0442\u043e \u0438 \u043c\u0435\u0441\u0442\u043d\u044b\u0435 \u0436\u0438\u0442\u0435\u043b\u0438, \u0437\u0430 \u0438\u0441\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u0435\u043c \u0437\u0435\u043c\u043b\u0438.<\/p><p>\u041f\u043e\u043a\u0443\u043f\u043a\u0430 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438 \u0432 \u0410\u0437\u0435\u0440\u0431\u0430\u0439\u0434\u0436\u0430\u043d\u0435 \u043e\u0431\u044b\u0447\u043d\u043e \u0432\u043a\u043b\u044e\u0447\u0430\u0435\u0442 \u0432 \u0441\u0435\u0431\u044f \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0438\u0435 \u043f\u0440\u043e\u0446\u0435\u0441\u0441\u044b:<\/p><p>1. \u041f\u043e\u0438\u0441\u043a \u043f\u043e\u0434\u0445\u043e\u0434\u044f\u0449\u0435\u0439 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438, \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u0439 \u043e\u0441\u043c\u043e\u0442\u0440 \u0438 \u0441\u043e\u0433\u043b\u0430\u0441\u043e\u0432\u0430\u043d\u0438\u0435 \u0446\u0435\u043d\u044b \u0438 \u0443\u0441\u043b\u043e\u0432\u0438\u0439;<\/p><p>2. \u041f\u043e\u0434\u043f\u0438\u0441\u0430\u043d\u0438\u0435 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430 \u043a\u0443\u043f\u043b\u0438-\u043f\u0440\u043e\u0434\u0430\u0436\u0438 \u0443 \u043d\u043e\u0442\u0430\u0440\u0438\u0443\u0441\u0430 (\u041f\u0440\u0438\u043c\u0435\u0447\u0430\u043d\u0438\u0435: \u043c\u043e\u0436\u0435\u0442 \u0431\u044b\u0442\u044c \u043e\u0444\u043e\u0440\u043c\u043b\u0435\u043d\u043e \u043f\u043e \u043d\u043e\u0442\u0430\u0440\u0438\u0430\u043b\u044c\u043d\u043e \u0437\u0430\u0432\u0435\u0440\u0435\u043d\u043d\u043e\u0439 \u0434\u043e\u0432\u0435\u0440\u0435\u043d\u043d\u043e\u0441\u0442\u0438, \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u043e\u0435 \u043f\u0440\u0438\u0441\u0443\u0442\u0441\u0442\u0432\u0438\u0435 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u0446\u0430 \u0432 \u0410\u0437\u0435\u0440\u0431\u0430\u0439\u0434\u0436\u0430\u043d\u0435 \u043d\u0435 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u043e);<\/p><p>3. \u041d\u0430\u0440\u044f\u0434\u0443 \u0441\u043e \u0441\u0442\u0430\u0434\u0438\u0435\u0439 \u043d\u043e\u0442\u0430\u0440\u0438\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430 \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u043e \u0432\u043d\u043e\u0441\u0438\u0442\u0441\u044f \u0432 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u0440\u0435\u0435\u0441\u0442\u0440.<\/p><p>4. \u041f\u043e\u043b\u0443\u0447\u0438\u0442\u044c \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0439 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442 \u043d\u0430 \u043f\u0440\u0430\u0432\u043e \u0441\u043e\u0431\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u0438<\/p><p>\u041d\u0430 \u0432\u043d\u043e\u0432\u044c \u0441\u0442\u0440\u043e\u044f\u0449\u0438\u0435\u0441\u044f \u0437\u0434\u0430\u043d\u0438\u044f \u0438 \u0441\u043e\u043e\u0440\u0443\u0436\u0435\u043d\u0438\u044f \u0432 \u0410\u0437\u0435\u0440\u0431\u0430\u0439\u0434\u0436\u0430\u043d\u0435 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u044b \u043d\u0430 \u043f\u0440\u0430\u0432\u043e \u0441\u043e\u0431\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u0438 (\u043f\u0440\u0430\u0432\u043e\u0443\u0441\u0442\u0430\u043d\u0430\u0432\u043b\u0438\u0432\u0430\u044e\u0449\u0438\u0435 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u044b) \u043e\u0431\u044b\u0447\u043d\u043e \u043e\u0442\u0441\u0443\u0442\u0441\u0442\u0432\u0443\u044e\u0442, \u0430 \u0432\u043c\u0435\u0441\u0442\u043e \u044d\u0442\u043e\u0433\u043e \u0441 \u043f\u043e\u043a\u0443\u043f\u0430\u0442\u0435\u043b\u0435\u043c (\u0438\u043d\u0432\u0435\u0441\u0442\u043e\u0440\u043e\u043c) \u0437\u0430\u043a\u043b\u044e\u0447\u0430\u0435\u0442\u0441\u044f \u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0438\u0439 \u0434\u043e\u0433\u043e\u0432\u043e\u0440 \u043a\u0443\u043f\u043b\u0438-\u043f\u0440\u043e\u0434\u0430\u0436\u0438. \u0414\u043b\u044f \u044d\u0442\u043e\u0433\u043e \u0442\u0440\u0435\u0431\u0443\u0435\u0442\u0441\u044f \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u043e\u0435 \u0441\u043e\u043f\u0440\u043e\u0432\u043e\u0436\u0434\u0435\u043d\u0438\u0435 \u0434\u043b\u044f \u0430\u043d\u0430\u043b\u0438\u0437\u0430 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430 \u0438 \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0438 \u043d\u0430\u043b\u0438\u0447\u0438\u044f \u0437\u0430\u043b\u043e\u0433\u043e\u0432\/\u043e\u0431\u0440\u0435\u043c\u0435\u043d\u0435\u043d\u0438\u0439 \u0438\u043b\u0438 \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u044b\u0445 \u043c\u0430\u0445\u0438\u043d\u0430\u0446\u0438\u0439 \u043f\u0440\u0438 \u0441\u043e\u0432\u0435\u0440\u0448\u0435\u043d\u0438\u0438 \u0441\u0434\u0435\u043b\u043e\u043a. \u0412\u043e\u0437\u043c\u043e\u0436\u043d\u0430\u044f \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u0430 \u0441\u0432\u044f\u0437\u0430\u043d\u0430 \u0441 \u0442\u0435\u043c, \u0447\u0442\u043e \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u044c \u0431\u0435\u0437 \u043d\u043e\u0442\u0430\u0440\u0438\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0430\u043a\u0442\u0430 \u043d\u0435 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u0443\u0435\u0442\u0441\u044f \u0438, \u0441\u043b\u0435\u0434\u043e\u0432\u0430\u0442\u0435\u043b\u044c\u043d\u043e, \u043d\u0435 \u0432\u0445\u043e\u0434\u0438\u0442 \u0432 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u0440\u0435\u0435\u0441\u0442\u0440 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u0438. \u041b\u044e\u0431\u044b\u0435 \u043f\u0440\u0435\u0442\u0435\u043d\u0437\u0438\u0438 \u0442\u0440\u0435\u0442\u044c\u0438\u0445 \u043b\u0438\u0446, \u0441\u0434\u0435\u043b\u043a\u0438 \u0441 \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u043e\u043c, \u0433\u0440\u0443\u0437\u044b \u043d\u0435 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u0443\u044e\u0442\u0441\u044f \u043f\u043e \u0442\u043e\u0439 \u0436\u0435 \u043f\u0440\u0438\u0447\u0438\u043d\u0435. \u041f\u043e\u044d\u0442\u043e\u043c\u0443 \u043e\u043d \u0442\u0440\u0435\u0431\u0443\u0435\u0442 \u043e\u0441\u043e\u0431\u043e\u0433\u043e \u0432\u043d\u0438\u043c\u0430\u043d\u0438\u044f.<\/p><p>\u0412\u043e\u0437\u043c\u043e\u0436\u043d\u0430 \u043f\u043e\u043a\u0443\u043f\u043a\u0430 \u0437\u0435\u043c\u043b\u0438 \u043e\u043f\u043e\u0441\u0440\u0435\u0434\u043e\u0432\u0430\u043d\u043d\u043e \u043f\u0443\u0442\u0435\u043c \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 (\u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u043b\u0438\u0446\u0430). \u041e\u043f\u044f\u0442\u044c \u0436\u0435, \u044d\u0442\u043e \u0432\u043b\u0435\u0447\u0435\u0442 \u0437\u0430 \u0441\u043e\u0431\u043e\u0439 \u043d\u0430\u043b\u043e\u0433\u0438 \u043d\u0430 \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u043e (\u0431\u043e\u043b\u0435\u0435 \u0432\u044b\u0441\u043e\u043a\u0438\u0435 \u0432 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f\u0445), \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0435 \u0440\u0438\u0441\u043a\u0438 \u0438 \u0434\u043e\u043f\u043e\u043b\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0435 \u0440\u0438\u0441\u043a\u0438, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e \u0430\u043d\u0430\u043b\u0438\u0437\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u0438 \u043d\u0430\u0434\u043b\u0435\u0436\u0430\u0449\u0438\u043c \u043e\u0431\u0440\u0430\u0437\u043e\u043c \u043f\u043b\u0430\u043d\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u0432 \u0434\u0430\u043d\u043d\u043e\u0439 \u0441\u0438\u0442\u0443\u0430\u0446\u0438\u0438.<\/p><p>\u0421\u0443\u0449\u0435\u0441\u0442\u0432\u0443\u044e\u0442 \u043d\u0430\u043b\u043e\u0433\u0438 \u0438 \u0441\u043e\u043f\u0443\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u0435 \u0440\u0430\u0441\u0445\u043e\u0434\u044b \u043f\u0440\u0438 \u0441\u0434\u0435\u043b\u043a\u0430\u0445 \u0441 \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u044c\u044e \u0432 \u0437\u0430\u0432\u0438\u0441\u0438\u043c\u043e\u0441\u0442\u0438 \u043e\u0442 \u0441\u0438\u0442\u0443\u0430\u0446\u0438\u0438. \u041f\u0440\u0438 \u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e\u043c \u043f\u043b\u0430\u043d\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0438 \u0438 \u043e\u043f\u0442\u0438\u043c\u0438\u0437\u0430\u0446\u0438\u0438 \u0442\u0430\u043a\u0438\u0435 \u0438\u0437\u0431\u044b\u0442\u043e\u0447\u043d\u044b\u0435 \u043d\u0430\u043b\u043e\u0433\u0438 \u0438 \u0440\u0430\u0441\u0445\u043e\u0434\u044b \u043c\u043e\u0436\u043d\u043e \u0443\u043c\u0435\u043d\u044c\u0448\u0438\u0442\u044c \u043d\u0430 \u0437\u0430\u043a\u043e\u043d\u043d\u044b\u0445 \u043e\u0441\u043d\u043e\u0432\u0430\u043d\u0438\u044f\u0445.<\/p><p>\u0418\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u0435\u0446 \u043c\u043e\u0436\u0435\u0442 \u0441\u0432\u043e\u0431\u043e\u0434\u043d\u043e \u043f\u0440\u043e\u0434\u0430\u0442\u044c \u0438\u043b\u0438 \u043f\u0440\u043e\u0434\u0430\u0442\u044c \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u044c \u0438 \u043f\u0435\u0440\u0435\u0432\u0435\u0441\u0442\u0438 \u0432\u044b\u0440\u0443\u0447\u0435\u043d\u043d\u044b\u0435 \u0441\u0440\u0435\u0434\u0441\u0442\u0432\u0430, \u043a\u0430\u043a \u0438 \u043b\u044e\u0431\u043e\u0439 \u043c\u0435\u0441\u0442\u043d\u044b\u0439 \u0436\u0438\u0442\u0435\u043b\u044c. \u0410\u0437\u0435\u0440\u0431\u0430\u0439\u0434\u0436\u0430\u043d\u0441\u043a\u043e\u0435 \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e \u043d\u0435 \u0434\u0435\u043b\u0430\u0435\u0442 \u0440\u0430\u0437\u043b\u0438\u0447\u0438\u0439 \u043c\u0435\u0436\u0434\u0443 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u0446\u0430\u043c\u0438 \u0438 \u043c\u0435\u0441\u0442\u043d\u044b\u043c\u0438 \u0436\u0438\u0442\u0435\u043b\u044f\u043c\u0438 \u0432 \u043e\u0442\u043d\u043e\u0448\u0435\u043d\u0438\u0438 \u0442\u0430\u043a\u0438\u0445 \u043f\u0440\u0430\u0432.<\/p><p>\u041f\u043e\u0436\u0430\u043b\u0443\u0439\u0441\u0442\u0430, \u0441\u0432\u044f\u0436\u0438\u0442\u0435\u0441\u044c \u0441 \u043d\u0430\u043c\u0438 \u0434\u043b\u044f \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u044f \u0434\u043e\u043f\u043e\u043b\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u043e\u0439 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438 \u0438\u043b\u0438 \u0432\u043e\u043f\u0440\u043e\u0441\u043e\u0432.<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"azrbaycan-vtndaln-nec-almaq-olar-\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1595\" data-tab=\"5\" role=\"tab\" aria-controls=\"elementor-tab-content-1595\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">\u041a\u0430\u043a \u043f\u043e\u043b\u0443\u0447\u0438\u0442\u044c \u0430\u0437\u0435\u0440\u0431\u0430\u0439\u0434\u0436\u0430\u043d\u0441\u043a\u043e\u0435 \u0433\u0440\u0430\u0436\u0434\u0430\u043d\u0441\u0442\u0432\u043e? <\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-1595\" class=\"eael-accordion-content clearfix\" data-tab=\"5\" role=\"tabpanel\" aria-labelledby=\"azrbaycan-vtndaln-nec-almaq-olar-\"><p><p>\u041f\u043e\u043b\u0443\u0447\u0438\u0442\u044c \u0430\u0437\u0435\u0440\u0431\u0430\u0439\u0434\u0436\u0430\u043d\u0441\u043a\u043e\u0435 \u0433\u0440\u0430\u0436\u0434\u0430\u043d\u0441\u0442\u0432\u043e \u043c\u043e\u0436\u043d\u043e \u0432 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0438 \u0441 \u0437\u0430\u043a\u043e\u043d\u043e\u043c \u043e \u0433\u0440\u0430\u0436\u0434\u0430\u043d\u0441\u0442\u0432\u0435. \u0414\u043b\u044f \u044d\u0442\u043e\u0433\u043e \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e 5 \u043b\u0435\u0442 \u043d\u0435\u043f\u0440\u0435\u0440\u044b\u0432\u043d\u043e\u0433\u043e \u043f\u043e\u0441\u0442\u043e\u044f\u043d\u043d\u043e\u0433\u043e \u043f\u0440\u043e\u0436\u0438\u0432\u0430\u043d\u0438\u044f, \u043b\u0435\u0433\u0430\u043b\u044c\u043d\u044b\u0439 \u0438\u0441\u0442\u043e\u0447\u043d\u0438\u043a \u0434\u043e\u0445\u043e\u0434\u0430, \u0441\u043e\u0431\u043b\u044e\u0434\u0435\u043d\u0438\u0435 \u041a\u043e\u043d\u0441\u0442\u0438\u0442\u0443\u0446\u0438\u0438 \u0438 \u0437\u0430\u043a\u043e\u043d\u043e\u0432 \u0410\u0437\u0435\u0440\u0431\u0430\u0439\u0434\u0436\u0430\u043d\u0430, \u0437\u043d\u0430\u043d\u0438\u0435 \u0430\u0437\u0435\u0440\u0431\u0430\u0439\u0434\u0436\u0430\u043d\u0441\u043a\u043e\u0433\u043e \u044f\u0437\u044b\u043a\u0430.<\/p><p>\u041d\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0435 \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u0435\u0446 \u0434\u043e\u043b\u0436\u0435\u043d \u043d\u0430\u0447\u0430\u0442\u044c \u043f\u0440\u043e\u0446\u0435\u0441\u0441 \u0441 \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u044f \u0432\u0438\u0434\u0430 \u043d\u0430 \u0436\u0438\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e. \u041f\u043e\u0441\u043b\u0435 \u043f\u0440\u0435\u0431\u044b\u0432\u0430\u043d\u0438\u044f \u0432 \u0410\u0437\u0435\u0440\u0431\u0430\u0439\u0434\u0436\u0430\u043d\u0435 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 2 \u043b\u0435\u0442 \u0441 \u0432\u0440\u0435\u043c\u0435\u043d\u043d\u044b\u043c \u0432\u0438\u0434\u043e\u043c \u043d\u0430 \u0436\u0438\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e \u043c\u043e\u0436\u043d\u043e \u043f\u043e\u0434\u0430\u0442\u044c \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0435 \u043d\u0430 \u043f\u043e\u0441\u0442\u043e\u044f\u043d\u043d\u043e\u0435 \u043f\u0440\u043e\u0436\u0438\u0432\u0430\u043d\u0438\u0435. 5-\u043b\u0435\u0442\u043d\u0438\u0439 \u043f\u0435\u0440\u0438\u043e\u0434 \u0438\u0441\u0447\u0438\u0441\u043b\u044f\u0435\u0442\u0441\u044f \u0441 \u0434\u0430\u0442\u044b \u0432\u044b\u0434\u0430\u0447\u0438 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0430 \u043e \u043f\u043e\u0441\u0442\u043e\u044f\u043d\u043d\u043e\u043c \u043f\u0440\u043e\u0436\u0438\u0432\u0430\u043d\u0438\u0438. \u041f\u043e\u0441\u043b\u0435 \u0438\u0437\u0443\u0447\u0435\u043d\u0438\u044f \u0430\u0437\u0435\u0440\u0431\u0430\u0439\u0434\u0436\u0430\u043d\u0441\u043a\u043e\u0433\u043e \u044f\u0437\u044b\u043a\u0430 \u0447\u0435\u043b\u043e\u0432\u0435\u043a \u0434\u043e\u043b\u0436\u0435\u043d \u0441\u0434\u0430\u0442\u044c \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u0439 \u044d\u043a\u0437\u0430\u043c\u0435\u043d \u0438 \u0438\u043c\u0435\u0442\u044c \u043b\u0435\u0433\u0430\u043b\u044c\u043d\u044b\u0439 \u0438\u0441\u0442\u043e\u0447\u043d\u0438\u043a \u0434\u043e\u0445\u043e\u0434\u0430.<\/p><p>\u0417\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u044f \u043f\u043e\u0434\u0430\u044e\u0442\u0441\u044f \u0432 \u0413\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u0443\u044e \u043c\u0438\u0433\u0440\u0430\u0446\u0438\u043e\u043d\u043d\u0443\u044e \u0441\u043b\u0443\u0436\u0431\u0443, \u0430 \u043f\u043e\u043b\u043d\u043e\u043c\u043e\u0447\u0438\u044f \u043f\u043e \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044e \u0433\u0440\u0430\u0436\u0434\u0430\u043d\u0441\u0442\u0432\u0430 \u0410\u0437\u0435\u0440\u0431\u0430\u0439\u0434\u0436\u0430\u043d\u0430 \u043f\u0440\u0438\u043d\u0430\u0434\u043b\u0435\u0436\u0430\u0442 \u043f\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0443.<\/p><p>\u041f\u043e\u0436\u0430\u043b\u0443\u0439\u0441\u0442\u0430, \u0441\u0432\u044f\u0436\u0438\u0442\u0435\u0441\u044c \u0441 \u043d\u0430\u043c\u0438 \u0434\u043b\u044f \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u044f \u0434\u043e\u043f\u043e\u043b\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u043e\u0439 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438 \u0438\u043b\u0438 \u0432\u043e\u043f\u0440\u043e\u0441\u043e\u0432.\u00a0<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"azrbaycana-glmdn-azrbaycanda-hquq-xidmtlri-ld-ed-bilrm-\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1596\" data-tab=\"6\" role=\"tab\" aria-controls=\"elementor-tab-content-1596\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">\u041c\u043e\u0433\u0443 \u043b\u0438 \u044f \u043f\u043e\u043b\u0443\u0447\u0438\u0442\u044c \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u0432 \u0410\u0437\u0435\u0440\u0431\u0430\u0439\u0434\u0436\u0430\u043d\u0435, \u043d\u0435 \u043f\u0440\u0438\u0435\u0437\u0436\u0430\u044f \u0432 \u0410\u0437\u0435\u0440\u0431\u0430\u0439\u0434\u0436\u0430\u043d? <\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-1596\" class=\"eael-accordion-content clearfix\" data-tab=\"6\" role=\"tabpanel\" aria-labelledby=\"azrbaycana-glmdn-azrbaycanda-hquq-xidmtlri-ld-ed-bilrm-\"><p><p>\u0414\u0430, \u0434\u043b\u044f \u0431\u043e\u043b\u044c\u0448\u0438\u043d\u0441\u0442\u0432\u0430 \u0443\u0441\u043b\u0443\u0433 \u043d\u0430\u0448\u0430 \u043a\u043e\u043c\u0430\u043d\u0434\u0430 \u043c\u043e\u0436\u0435\u0442 \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u0438\u0442\u044c \u0442\u0430\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u0434\u043e \u0432\u0430\u0448\u0435\u0433\u043e \u043f\u0440\u0438\u0435\u0437\u0434\u0430 \u0432 \u0410\u0437\u0435\u0440\u0431\u0430\u0439\u0434\u0436\u0430\u043d. \u0414\u043b\u044f \u044d\u0442\u043e\u0433\u043e \u043d\u0430\u043c \u043f\u043e\u043d\u0430\u0434\u043e\u0431\u0438\u0442\u0441\u044f \u0434\u043e\u0432\u0435\u0440\u0435\u043d\u043d\u043e\u0441\u0442\u044c \u0432 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0435\u0439 \u0444\u043e\u0440\u043c\u0435, \u0441\u043e\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u0435 \u0434\u043e\u0432\u0435\u0440\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u043c\u044b \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u043c \u0441 \u0443\u0447\u0435\u0442\u043e\u043c \u043e\u0431\u0441\u0442\u043e\u044f\u0442\u0435\u043b\u044c\u0441\u0442\u0432 \u0434\u0435\u043b\u0430.\u00a0<\/p><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"irktin-iilrindn-tutulmal-olan-glir-vergisi-n-qdrdir\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1597\" data-tab=\"7\" role=\"tab\" aria-controls=\"elementor-tab-content-1597\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">\u0421\u043a\u043e\u043b\u044c\u043a\u043e \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430 \u0443\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u0435\u0442\u0441\u044f \u0441 \u0441\u043e\u0442\u0440\u0443\u0434\u043d\u0438\u043a\u043e\u0432 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438?<\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-1597\" class=\"eael-accordion-content clearfix\" data-tab=\"7\" role=\"tabpanel\" aria-labelledby=\"irktin-iilrindn-tutulmal-olan-glir-vergisi-n-qdrdir\"><p><h6><span style=\"color: #ffffff;\">\u0420\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u0438 \u043d\u0435\u043d\u0435\u0444\u0442\u044f\u043d\u043e\u0439 \u043e\u0442\u0440\u0430\u0441\u043b\u0438, \u0433\u0434\u0435 \u043c\u0435\u0441\u044f\u0447\u043d\u0430\u044f \u0437\u0430\u0440\u0430\u0431\u043e\u0442\u043d\u0430\u044f \u043f\u043b\u0430\u0442\u0430 \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 \u043c\u0435\u043d\u0435\u0435 8000 \u043c\u0430\u043d\u0430\u0442\u043e\u0432, \u043e\u0431\u043b\u0430\u0433\u0430\u044e\u0442\u0441\u044f \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u044b\u043c \u043d\u0430\u043b\u043e\u0433\u043e\u043c \u043f\u043e \u0441\u0442\u0430\u0432\u043a\u0435 0%.\u00a0\u00a0<\/span><\/h6><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"azrbaycanda-dv-drcsi-ndir-\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1598\" data-tab=\"8\" role=\"tab\" aria-controls=\"elementor-tab-content-1598\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">\u041a\u0430\u043a\u0430\u044f \u0441\u0442\u0430\u0432\u043a\u0430 \u041d\u0414\u0421 \u0432 \u0410\u0437\u0435\u0440\u0431\u0430\u0439\u0434\u0436\u0430\u043d\u0435? <\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-1598\" class=\"eael-accordion-content clearfix\" data-tab=\"8\" role=\"tabpanel\" aria-labelledby=\"azrbaycanda-dv-drcsi-ndir-\"><p><h6><span style=\"color: #ffffff;\">\u0412 \u0410\u0437\u0435\u0440\u0431\u0430\u0439\u0434\u0436\u0430\u043d\u0435 \u041d\u0414\u0421 \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 18%, 0% \u043d\u0430 \u043d\u0435\u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0442\u043e\u0432\u0430\u0440\u044b \u0438 \u0443\u0441\u043b\u0443\u0433\u0438, \u0438 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u044e\u0442\u0441\u044f \u0438\u0441\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u044f.\u00a0<\/span><\/h6><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"azrbaycanda-mnft-vergisi-drcsi-ndir-\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"1599\" data-tab=\"9\" role=\"tab\" aria-controls=\"elementor-tab-content-1599\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">\u041a\u0430\u043a\u0430\u044f \u0441\u0442\u0430\u0432\u043a\u0430 \u041d\u0414\u0421 \u0432 \u0410\u0437\u0435\u0440\u0431\u0430\u0439\u0434\u0436\u0430\u043d\u0435? <\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-1599\" class=\"eael-accordion-content clearfix\" data-tab=\"9\" role=\"tabpanel\" aria-labelledby=\"azrbaycanda-mnft-vergisi-drcsi-ndir-\"><p><ul><li><h6><span style=\"color: #ffffff;\">\u0412 \u0410\u0437\u0435\u0440\u0431\u0430\u0439\u0434\u0436\u0430\u043d\u0435 \u043d\u0430\u043b\u043e\u0433 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 20% \u043e\u0442 \u0447\u0438\u0441\u0442\u043e\u0439 \u043f\u0440\u0438\u0431\u044b\u043b\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438. \u041f\u0440\u0438\u043c\u0435\u043d\u044f\u044e\u0442\u0441\u044f \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u043b\u044c\u0433\u043e\u0442\u044b \u0438 \u0440\u0430\u0437\u043b\u0438\u0447\u043d\u044b\u0435 \u043f\u0440\u043e\u0446\u0435\u043d\u0442\u043d\u044b\u0435 \u0441\u0442\u0430\u0432\u043a\u0438:\u00a0<\/span><\/h6><\/li><li><h6><span style=\"color: #ffffff;\">\u0421\u0443\u0431\u044a\u0435\u043a\u0442\u044b \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u043e\u0432\u0430\u043d\u0438\u044f, \u043e\u043a\u0430\u0437\u044b\u0432\u0430\u044e\u0449\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u043c \u043b\u0438\u0446\u0430\u043c \u0431\u0435\u0437 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u0438 \u0432 \u043a\u0430\u0447\u0435\u0441\u0442\u0432\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u043f\u043b\u0430\u0442\u0435\u043b\u044c\u0449\u0438\u043a\u0430, \u0438 \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u0435 \u0441\u0443\u0431\u044a\u0435\u043a\u0442\u044b \u0441 \u0433\u043e\u0434\u043e\u0432\u044b\u043c \u043e\u0431\u043e\u0440\u043e\u0442\u043e\u043c \u043c\u0435\u043d\u0435\u0435 200 \u0442\u044b\u0441. \u043c\u0430\u043d\u0430\u0442\u043e\u0432 \u0431\u0443\u0434\u0443\u0442 \u0443\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u0442\u044c \u0443\u043f\u0440\u043e\u0449\u0435\u043d\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 \u0432 \u0440\u0430\u0437\u043c\u0435\u0440\u0435 2% \u043e\u0442 \u0441\u0432\u043e\u0435\u0433\u043e \u043e\u0431\u043e\u0440\u043e\u0442\u0430. (\u0431\u0435\u0437 \u0443\u0447\u0435\u0442\u0430 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432)\u00a0<\/span><\/h6><\/li><li><h6><span style=\"color: #ffffff;\">\u041a \u0441\u0443\u0431\u044a\u0435\u043a\u0442\u0430\u043c \u043c\u0438\u043a\u0440\u043e\u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430 \u0441 \u0433\u043e\u0434\u043e\u0432\u044b\u043c \u043e\u0431\u043e\u0440\u043e\u0442\u043e\u043c \u043c\u0435\u043d\u0435\u0435 200 \u0442\u044b\u0441. \u043c\u0430\u043d\u0430\u0442\u043e\u0432 \u0438 \u043c\u0435\u043d\u0435\u0435 10 \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u043e\u0432 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u044e\u0442\u0441\u044f 75-\u043f\u0440\u043e\u0446\u0435\u043d\u0442\u043d\u044b\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u043b\u044c\u0433\u043e\u0442\u044b, \u0442\u043e \u0435\u0441\u0442\u044c \u043d\u0430\u043b\u043e\u0433 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c \u0441\u043e\u0441\u0442\u0430\u0432\u0438\u0442 5%.\u00a0<\/span><\/h6><\/li><\/ul><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"tsisisi-xarici-hquqi-v-ya-fiziki-xs-olan-irktdn-direktorunun-v-ya-iisinin-iilrinin-yerli-xslr-olmas-tlb-olunurmu-\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"15910\" data-tab=\"10\" role=\"tab\" aria-controls=\"elementor-tab-content-15910\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">\u0414\u043e\u043b\u0436\u043d\u0430 \u043b\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f, \u0443\u0447\u0440\u0435\u0434\u0438\u0442\u0435\u043b\u0435\u043c \u043a\u043e\u0442\u043e\u0440\u043e\u0439 \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u043e\u0435 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u043e\u0435 \u0438\u043b\u0438 \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u043e\u0435 \u043b\u0438\u0446\u043e, \u0438\u043c\u0435\u0442\u044c \u043c\u0435\u0441\u0442\u043d\u043e\u0433\u043e \u0434\u0438\u0440\u0435\u043a\u0442\u043e\u0440\u0430 \u0438\u043b\u0438 \u0441\u043e\u0442\u0440\u0443\u0434\u043d\u0438\u043a\u0430? <\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-15910\" class=\"eael-accordion-content clearfix\" data-tab=\"10\" role=\"tabpanel\" aria-labelledby=\"tsisisi-xarici-hquqi-v-ya-fiziki-xs-olan-irktdn-direktorunun-v-ya-iisinin-iilrinin-yerli-xslr-olmas-tlb-olunurmu-\"><p><ul><li>\u0422\u0430\u043a\u043e\u0435 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u0435 \u043d\u0435 \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043e.\u00a0<\/li><\/ul><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"irktin-tsisisi-100-xarici-hquqi-v-ya-fiziki-xs-ola-bilrmi-\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"15911\" data-tab=\"11\" role=\"tab\" aria-controls=\"elementor-tab-content-15911\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">\u041c\u043e\u0436\u0435\u0442 \u043b\u0438 \u0443\u0447\u0440\u0435\u0434\u0438\u0442\u0435\u043b\u044c \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0431\u044b\u0442\u044c 100% \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u044b\u043c \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u043c \u0438\u043b\u0438 \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u043c \u043b\u0438\u0446\u043e\u043c? <\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-15911\" class=\"eael-accordion-content clearfix\" data-tab=\"11\" role=\"tabpanel\" aria-labelledby=\"irktin-tsisisi-100-xarici-hquqi-v-ya-fiziki-xs-ola-bilrmi-\"><p><ul><li>\u0414\u0430, \u044d\u0442\u043e \u043c\u043e\u0436\u0435\u0442 \u0431\u044b\u0442\u044c. \u0422\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u0435 \u043a \u043e\u0442\u0435\u0447\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u043c\u0443 \u0430\u043a\u0446\u0438\u043e\u043d\u0435\u0440\u0443 \u0438\u043b\u0438 \u0434\u0438\u0440\u0435\u043a\u0442\u043e\u0440\u0443 \u043d\u0435 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u043e \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e\u043c.\u00a0<\/li><\/ul><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"mhdud-msuliyytli-cmiyyt-dair-dnilmi-minimal-nizamnam-kapital-tlbi-varm-\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"15912\" data-tab=\"12\" role=\"tab\" aria-controls=\"elementor-tab-content-15912\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">\u0421\u0443\u0449\u0435\u0441\u0442\u0432\u0443\u044e\u0442 \u043b\u0438 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u044f \u043a \u043c\u0438\u043d\u0438\u043c\u0430\u043b\u044c\u043d\u043e\u043c\u0443 \u043e\u043f\u043b\u0430\u0447\u0435\u043d\u043d\u043e\u043c\u0443 \u0443\u0441\u0442\u0430\u0432\u043d\u043e\u043c\u0443 \u043a\u0430\u043f\u0438\u0442\u0430\u043b\u0443 \u0434\u043b\u044f \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0430 \u0441 \u043e\u0433\u0440\u0430\u043d\u0438\u0447\u0435\u043d\u043d\u043e\u0439 \u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u044c\u044e? <\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-15912\" class=\"eael-accordion-content clearfix\" data-tab=\"12\" role=\"tabpanel\" aria-labelledby=\"mhdud-msuliyytli-cmiyyt-dair-dnilmi-minimal-nizamnam-kapital-tlbi-varm-\"><p><h6><span style=\"color: #ffffff;\">\u0422\u0430\u043a\u0430\u044f \u043c\u0438\u043d\u0438\u043c\u0430\u043b\u044c\u043d\u0430\u044f \u0441\u0443\u043c\u043c\u0430 \u043d\u0435 \u0443\u043a\u0430\u0437\u0430\u043d\u0430.\u00a0<\/span><\/h6><\/p><\/div>\n                <\/div><div class=\"eael-accordion-list\">\n                <div id=\"azrbaycanda-irkt-nec-qeydiyyatdan-keirilir-\" class=\"elementor-tab-title eael-accordion-header\" tabindex=\"15913\" data-tab=\"13\" role=\"tab\" aria-controls=\"elementor-tab-content-15913\"><span class=\"eael-advanced-accordion-icon-closed\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-plus\"><\/i><\/span><span class=\"eael-advanced-accordion-icon-opened\"><i aria-hidden=\"true\" class=\"fa-accordion-icon fas fa-minus\"><\/i><\/span><span class=\"eael-accordion-tab-title\">\u041a\u0430\u043a \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u0443\u0435\u0442\u0441\u044f \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f \u0432 \u0410\u0437\u0435\u0440\u0431\u0430\u0439\u0434\u0436\u0430\u043d\u0435? <\/span><i aria-hidden=\"true\" class=\"fa-toggle fas fa-angle-right\"><\/i><\/div><div id=\"elementor-tab-content-15913\" class=\"eael-accordion-content clearfix\" data-tab=\"13\" role=\"tabpanel\" aria-labelledby=\"azrbaycanda-irkt-nec-qeydiyyatdan-keirilir-\"><p><ul><li><p>\u041f\u0440\u0430\u0432\u0438\u043b\u0430 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 (\u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0430 \u0441 \u043e\u0433\u0440\u0430\u043d\u0438\u0447\u0435\u043d\u043d\u043e\u0439 \u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u044c\u044e) \u0432 \u0410\u0437\u0435\u0440\u0431\u0430\u0439\u0434\u0436\u0430\u043d\u0435 \u0443\u043f\u0440\u043e\u0449\u0435\u043d\u044b, \u0442\u0440\u0435\u0431\u0443\u0435\u0442\u0441\u044f \u043c\u0438\u043d\u0438\u043c\u0443\u043c \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432, \u0442\u0430\u043a\u0438\u0445 \u043a\u0430\u043a \u0444\u043e\u0440\u043c\u0430 \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u044f \u0438 \u0443\u0447\u0440\u0435\u0434\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0435 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u044b \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 (\u0443\u0441\u0442\u0430\u0432 \u0438 \u0440\u0435\u0448\u0435\u043d\u0438\u0435 \u043e\u0431 \u0443\u0447\u0440\u0435\u0436\u0434\u0435\u043d\u0438\u0438). \u0420\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u0443\u044e\u0449\u0438\u043c \u043e\u0440\u0433\u0430\u043d\u043e\u043c \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u041c\u0438\u043d\u0438\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u043e \u043f\u043e \u043d\u0430\u043b\u043e\u0433\u0430\u043c \u0438 \u0441\u0431\u043e\u0440\u0430\u043c.\u00a0<\/p><p>\u0421\u043c\u043e\u0442\u0440\u0438\u0442\u0435 \u0437\u0434\u0435\u0441\u044c \u0434\u043b\u044f \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u044f \u0434\u043e\u043f\u043e\u043b\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u043e\u0439 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438.\u00a0<\/p><\/li><\/ul><\/p><\/div>\n                <\/div><\/div>\n        <!-- FAQ Schema : Starts-->\n        \t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Vergil\\u0259ri nec\\u0259 \\u00f6d\\u0259m\\u0259k olar? \",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Az\\u0259rbaycan vergi sistemi d\\u00fcnyada \\u0259n yax\\u015f\\u0131lar s\\u0131ras\\u0131nda yer al\\u0131b. Az\\u0259rbaycanda vergi d\\u0259r\\u0259c\\u0259l\\u0259ri v\\u0259 vergi \\u00f6d\\u0259m\\u0259 \\u00fcsullar\\u0131 nisb\\u0259t\\u0259n sad\\u0259 v\\u0259 ayd\\u0131nd\\u0131r. Vergi \\u00f6d\\u0259yicisinin eynil\\u0259\\u015fdirm\\u0259 n\\u00f6mr\\u0259sin\\u0259 malik olan f\\u0259rdi sahibkarlar v\\u0259 \\u015firk\\u0259tl\\u0259r vergi orqan\\u0131 il\\u0259 m\\u00fcqavil\\u0259 ba\\u011flayaraq onlayn vergi giri\\u015f v\\u0259 \\u015fifr\\u0259sini \\u0259ld\\u0259 etm\\u0259li v\\u0259 ya ASAN imza (mobil telefon n\\u00f6mr\\u0259si vasit\\u0259sil\\u0259 aktivl\\u0259\\u015fdirilmi\\u015f elektron imza) \\u0259ld\\u0259 etm\\u0259lidirl\\u0259r.<\\\/p><p>\\\"Az\\u0259rbaycanda vergini nec\\u0259 \\u00f6d\\u0259m\\u0259k olar?\\\" sual\\u0131 texniki olaraq \\u0259sas g\\u00f6t\\u00fcr\\u0259r\\u0259k cavabland\\u0131rmaq olar. Cavab bel\\u0259 olard\\u0131 ki, Az\\u0259rbaycanda vergi \\u00f6d\\u0259m\\u0259k \\u00fc\\u00e7\\u00fcn onlayn qaydada vergi s\\u0259n\\u0259dl\\u0259ri t\\u0259qdim etm\\u0259k \\u00fc\\u00e7\\u00fcn e-taxes.gov.az sistemin\\u0259 daxil olmaq v\\u0259 sonra m\\u00fcvafiq x\\u0259zin\\u0259darl\\u0131q kodlar\\u0131n\\u0131 daxil etm\\u0259k z\\u0259ruridir, onlayn bank \\u00fcsullar\\u0131 il\\u0259\\u00a0vergil\\u0259rin m\\u00fcvafiq kodunu daxil etm\\u0259kl\\u0259 b\\u00fct\\u00fcn vergil\\u0259r bank k\\u00f6\\u00e7\\u00fcrm\\u0259si yolu il\\u0259 \\u00f6d\\u0259nilir. Bununla yana\\u015f\\u0131, Az\\u0259rbaycan\\u0131n ist\\u0259nil\\u0259n bank\\u0131nda yerind\\u0259 d\\u0259 vergi \\u00f6d\\u0259m\\u0259k\\u00a0m\\u00fcmk\\u00fcnd\\u00fcr. Qeyd etm\\u0259k laz\\u0131md\\u0131r ki, bu halda vergi \\u00f6d\\u0259m\\u0259 q\\u0259bzl\\u0259ri saxlan\\u0131lmal\\u0131d\\u0131r. Onlayn bank sisteml\\u0259ri vasit\\u0259sil\\u0259 onlayn olaraq vergil\\u0259rin \\u00f6d\\u0259nilm\\u0259si is\\u0259 daha \\u00e7ox t\\u00f6vsiy\\u0259 olunur.<\\\/p><p>\\\"Az\\u0259rbaycanda vergini nec\\u0259 \\u00f6d\\u0259m\\u0259k olar?\\\" i\\u015f\\u00e7il\\u0259r\\u0259 m\\u00fcnasib\\u0259td\\u0259 g\\u0259lir vergisin\\u0259 d\\u0259 \\u015famil edil\\u0259 bil\\u0259r:\\u00a0qeyd etm\\u0259k laz\\u0131md\\u0131r ki, bel\\u0259 hallarda i\\u015f\\u0259g\\u00f6t\\u00fcr\\u0259n (g\\u0259lir vergisi il\\u0259 \\u0259laq\\u0259dar) v\\u0259 ya m\\u00fc\\u015ft\\u0259ri (Az\\u0259rbaycan m\\u0259nb\\u0259l\\u0259rind\\u0259n \\u0259ld\\u0259 edil\\u0259n g\\u0259lirl\\u0259r olduqda, m\\u0259s\\u0259l\\u0259n, Az\\u0259rbaycanda xidm\\u0259tl\\u0259r g\\u00f6st\\u0259r\\u0259rk\\u0259n v\\u0259 s.) m\\u00fcvafiq vergil\\u0259ri \\u00f6d\\u0259m\\u0259 m\\u0259nb\\u0259yind\\u0259 tutaraq d\\u00f6vl\\u0259t\\u0259 \\u00f6d\\u0259yir.<\\\/p><p>Az\\u0259rbaycanda vergi d\\u0259r\\u0259c\\u0259l\\u0259ri, vergi v\\u0259 dig\\u0259r icbari \\u00f6d\\u0259ni\\u015fl\\u0259r, s\\u0131\\u011fortalar bar\\u0259d\\u0259 \\u0259lav\\u0259 suallar \\u00fc\\u00e7\\u00fcn biz\\u0259 m\\u00fcraci\\u0259t edin. Vergi m\\u00fchasibl\\u0259ri qrupumuz Az\\u0259rbaycanda vergi v\\u0259 m\\u00fchasibat i\\u015find\\u0259 siz\\u0259 d\\u0259st\\u0259k v\\u0259 xidm\\u0259tl\\u0259r g\\u00f6st\\u0259rm\\u0259kd\\u0259n \\u015f\\u0259r\\u0259f duyacaqd\\u0131r.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"M\\u00fcqavil\\u0259 n\\u00f6vl\\u0259ri, M\\u00fcqavil\\u0259 Formalar\\u0131 bar\\u0259d\\u0259\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<h2><span style=\\\"color: #ffffff;\\\"><strong>M\\u00fcqavil\\u0259 N\\u00f6vl\\u0259ri<\\\/strong><\\\/span><\\\/h2><p>M\\u00fcqavil\\u0259 iki t\\u0259r\\u0259fli \\u0259qddir. M\\u00fcqavil\\u0259 el\\u0259 raz\\u0131la\\u015fma formas\\u0131d\\u0131r ki, \\u0259n az\\u0131 iki t\\u0259r\\u0259f i\\u015ftirak etmi\\u015f olsun. M\\u00fcqavil\\u0259 n\\u00f6vl\\u0259rini m\\u00fclki m\\u00fcqavil\\u0259 v\\u0259 \\u0259m\\u0259k m\\u00fcqavil\\u0259si olmaqla iki yer\\u0259 b\\u00f6lm\\u0259k olar. Dig\\u0259r meyarlar \\u00fczr\\u0259 d\\u0259 m\\u00fcqavil\\u0259 n\\u00f6vl\\u0259ri t\\u0259snifl\\u0259\\u015fdiril\\u0259 bil\\u0259rl\\u0259r, m\\u0259s\\u0259l\\u0259n \\u0259v\\u0259zli m\\u00fcqavil\\u0259l\\u0259r v\\u0259 \\u0259v\\u0259zsiz m\\u00fcqavil\\u0259l\\u0259r; Real M\\u00fcqavil\\u0259l\\u0259r (predmetin t\\u0259qdim edilm\\u0259si il\\u0259 ba\\u011flan\\u0131r)\\u00a0v\\u0259 konsensual m\\u00fcqavil\\u0259l\\u0259r (\\u00f6hd\\u0259liyin g\\u00f6t\\u00fcr\\u00fclm\\u0259si il\\u0259 ba\\u011flan\\u0131r).\\u00a0M\\u00fcqavil\\u0259 n\\u00f6vl\\u0259rind\\u0259n as\\u0131l\\u0131 olaraq \\u015fifahi, yaz\\u0131l\\u0131 v\\u0259 ya notariat qaydas\\u0131nda ba\\u011flan\\u0131la bil\\u0259r.\\u00a0<\\\/p><h2><span style=\\\"color: #ffffff;\\\">M\\u00fclki m\\u00fcqavil\\u0259 - kommersiya m\\u00fcqavil\\u0259 n\\u00f6vl\\u0259ri<\\\/span><\\\/h2><p>M\\u00fclki m\\u00fcqavil\\u0259 n\\u00f6vl\\u0259ri, y\\u0259ni kommersiya m\\u00fcqavil\\u0259 n\\u00f6vl\\u0259ri \\u0259sas\\u0259n mallar\\u0131n t\\u0259qdim edilm\\u0259si, i\\u015fl\\u0259rin g\\u00f6r\\u00fclm\\u0259si v\\u0259 xidm\\u0259tl\\u0259rin g\\u00f6st\\u0259rilm\\u0259si il\\u0259 ba\\u011fl\\u0131 m\\u00fcqavil\\u0259l\\u0259rdir. Mallarla ba\\u011fl\\u0131 alq\\u0131-satq\\u0131 m\\u00fcqavil\\u0259si, \\u0259\\u015fyalar\\u0131n saxlanca verilm\\u0259si m\\u00fcqavil\\u0259sini misal g\\u00f6st\\u0259rm\\u0259k olar. \\u0130\\u015fl\\u0259rin g\\u00f6r\\u00fclm\\u0259si m\\u00fcqavil\\u0259l\\u0259ri ad\\u0259t\\u0259n podrat m\\u00fcqavil\\u0259l\\u0259ri hesab edilir: tikinti m\\u00fcqavil\\u0259l\\u0259ri, t\\u0259mir m\\u00fcqavil\\u0259l\\u0259ri, habel\\u0259 n\\u0259tic\\u0259sind\\u0259 haz\\u0131r m\\u0259hsul t\\u0259qdim edilm\\u0259si olan dig\\u0259r m\\u00fcqavil\\u0259l\\u0259r bura aiddir. Xidm\\u0259tl\\u0259rin g\\u00f6st\\u0259rilm\\u0259si il\\u0259 ba\\u011fl\\u0131 m\\u00fcqavil\\u0259l\\u0259r\\u0259 m\\u00fcxt\\u0259lif xarakterli m\\u0259sl\\u0259h\\u0259t xidm\\u0259tl\\u0259rini, texniki d\\u0259st\\u0259k m\\u00fcqavil\\u0259l\\u0259rini, icar\\u0259 xidm\\u0259tl\\u0259rini, maliyy\\u0259 xidm\\u0259tl\\u0259rini v\\u0259s g\\u00f6st\\u0259rm\\u0259k olar.\\u00a0<\\\/p><p>\\u015eirk\\u0259t il\\u0259 \\u015f\\u0259xs aras\\u0131nda faktiki \\u0259m\\u0259k m\\u00fcnasib\\u0259tl\\u0259ri oldu\\u011fu halda onunla xidm\\u0259t m\\u00fcqavil\\u0259sinin ba\\u011flan\\u0131lmas\\u0131 qanunsuzdur. \\u018fm\\u0259k m\\u00fcnasib\\u0259tl\\u0259rinin \\u0259lam\\u0259tl\\u0259ri is\\u0259 i\\u015f rejimin\\u0259 tabe olmaq, \\u0259m\\u0259k haqq\\u0131 almaq, m\\u0259zuniyy\\u0259t h\\u00fcququ v\\u0259 \\u018fm\\u0259k M\\u0259c\\u0259ll\\u0259sind\\u0259 i\\u015f\\u00e7i \\u00fc\\u00e7\\u00fcn n\\u0259z\\u0259rd\\u0259 tutulmu\\u015f dig\\u0259r h\\u00fcquqlar v\\u0259 m\\u00fcnasib\\u0259tl\\u0259rin \\u0259lam\\u0259tl\\u0259ridir.\\u00a0<\\\/p><h2><span style=\\\"color: #ffffff;\\\"><strong>M\\u00fcqavil\\u0259 formalar\\u0131\\u00a0<\\\/strong><\\\/span><\\\/h2><p>M\\u00fcqavil\\u0259 n\\u00f6v\\u00fcnd\\u0259n as\\u0131l\\u0131 olaraq m\\u00fcqavil\\u0259 formas\\u0131 se\\u00e7ilm\\u0259lidir. M\\u00fcqavil\\u0259 formalar\\u0131 ad\\u0259t\\u0259n qanunla m\\u00fc\\u0259yy\\u0259n olunmur v\\u0259 t\\u0259sdiql\\u0259nmir. Azad bazar iqtisadiyyat\\u0131nda m\\u00fcqavil\\u0259 t\\u0259r\\u0259fl\\u0259rinin k\\u00f6n\\u00fcll\\u00fcl\\u00fcy\\u00fc prinsipi \\u0259sas g\\u00f6t\\u00fcr\\u00fcld\\u00fcy\\u00fcnd\\u0259n, m\\u00fcqavil\\u0259 \\u015f\\u0259rtl\\u0259rini t\\u0259r\\u0259fl\\u0259r \\u00f6zl\\u0259ri m\\u00fc\\u0259yy\\u0259n etm\\u0259lidir. Bu zaman konkret m\\u00fcqavil\\u0259 n\\u00f6v\\u00fc \\u00fczr\\u0259 qanunda g\\u00f6st\\u0259rilmi\\u015f z\\u0259ruri \\u015f\\u0259rtl\\u0259r\\u0259 \\u0259m\\u0259l edilm\\u0259lidir. Qanundak\\u0131 z\\u0259ruri \\u015f\\u0259rtl\\u0259r\\u0259 zidd olan m\\u00fcqavil\\u0259 \\u015f\\u0259rtl\\u0259ri etibars\\u0131z hesab edil\\u0259c\\u0259kdir.\\u00a0<\\\/p><p>M\\u00fcqavil\\u0259 formalar\\u0131n\\u0131n t\\u0259rtib edilm\\u0259si zaman\\u0131 m\\u00fcqavil\\u0259 n\\u00f6vl\\u0259rind\\u0259n as\\u0131l\\u0131 olaraq h\\u0259min sah\\u0259 \\u00fczr\\u0259 qeyri-h\\u00fcquq\\u015f\\u00fcnaslar\\u0131n da t\\u00f6vsiy\\u0259l\\u0259ri al\\u0131nmal\\u0131d\\u0131r. M\\u0259s\\u0259l\\u0259n, tikinti m\\u00fcqavil\\u0259si t\\u0259rtib olunark\\u0259n tikinti v\\u0259 m\\u00fch\\u0259ndislik sah\\u0259sind\\u0259 m\\u00fct\\u0259x\\u0259ssisin r\\u0259yinin al\\u0131nmas\\u0131 tikintinin gedi\\u015fat\\u0131, texniki prosesl\\u0259r v\\u0259 riskl\\u0259r bar\\u0259d\\u0259 daha \\u0259trafl\\u0131 m\\u0259lumatlandrma bax\\u0131m\\u0131ndan faydal\\u0131 olar. Amm h\\u0259r bir halda bu r\\u0259yl\\u0259r \\u0259sas\\u0131nda m\\u00fcqavil\\u0259 n\\u00f6v\\u00fcnd\\u0259n as\\u0131l\\u0131 olmayaraq h\\u00fcquq\\u015f\\u00fcnas t\\u0259r\\u0259find\\u0259n \\u015f\\u0259rtl\\u0259d m\\u00fcqavil\\u0259 formas\\u0131na daxil edilm\\u0259lidir.\\u00a0<\\\/p><p>M\\u00fcqavil\\u0259 n\\u00f6vl\\u0259ri, m\\u00fcqavil\\u0259nin x\\u00fcsussiyy\\u0259tl\\u0259ri, m\\u00fcqavil\\u0259 formalar\\u0131, m\\u00fcqavil\\u0259 \\u015f\\u0259rtl\\u0259ri bar\\u0259d\\u0259 daha \\u0259trafl\\u0131 m\\u0259lumat \\u00fc\\u00e7\\u00fcn v\\u0259 ya m\\u0259sl\\u0259h\\u0259t \\u00fc\\u00e7\\u00fcn biziml\\u0259 \\u0259laq\\u0259 saxlay\\u0131n<br \\\/>\\u0130NFO@PHM.AZ<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u00d6d\\u0259m\\u0259 m\\u0259nb\\u0259yind\\u0259 tutulan vergi\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>z\\u0259rbaycanda qeyri-rezidentin g\\u0259lirl\\u0259rind\\u0259n \\u00fcmumi olaraq 10% \\u00f6d\\u0259m\\u0259 m\\u0259nb\\u0259yind\\u0259 vergi tutulur. \\u018fks\\u0259r hallarda bununla yana\\u015f\\u0131 \\u018fDV d\\u0259 tutulmal\\u0131 olur. Qeyd edilm\\u0259lidir ki, \\u00f6d\\u0259m\\u0259 m\\u0259nb\\u0259yind\\u0259 verginin tutulmas\\u0131, tutulmu\\u015f verginin geri qaytar\\u0131lmas\\u0131 qeyri-rezidentl\\u0259r t\\u0259r\\u0259find\\u0259n tez-tez sor\\u011fu edil\\u0259n suallard\\u0131r. Vur\\u011fulanmal\\u0131d\\u0131r ki, \\u00f6d\\u0259m\\u0259 m\\u0259nb\\u0259yind\\u0259 tutulan g\\u0259lir vergisi xidm\\u0259tl\\u0259rin g\\u00f6st\\u0259rilm\\u0259sin\\u0259 g\\u00f6r\\u0259 Az\\u0259rbaycan m\\u0259nb\\u0259yind\\u0259n \\u0259ld\\u0259 edil\\u0259n g\\u0259lirl\\u0259rd\\u0259n tutulur.\\u00a0<\\\/p><p>M\\u00fcvafiq ikiqat verginin aradan qald\\u0131r\\u0131lmas\\u0131 sazi\\u015fin\\u0259 uy\\u011fun olaraq \\u00f6d\\u0259m\\u0259 m\\u0259nb\\u0259yind\\u0259 tutulmu\\u015f vergil\\u0259r geri qal\\u0131na bil\\u0259r. M\\u00fcvafiq sazi\\u015fin \\u015f\\u0259rtind\\u0259n as\\u0131l\\u0131 olaraq, vergi qurumu t\\u0259r\\u0259find\\u0259n \\u00f6nc\\u0259d\\u0259n t\\u0259sdiq edilm\\u0259kl\\u0259 DTA formas\\u0131 t\\u0259rtib edil\\u0259r\\u0259k verginin Az\\u0259rbaycanda \\u00f6d\\u0259m\\u0259 m\\u0259nb\\u0259yind\\u0259 deyil xaricd\\u0259 (qeydiyyat d\\u00f6vl\\u0259tind\\u0259) \\u00f6d\\u0259nilm\\u0259si m\\u00fcmk\\u00fcnd\\u00fcr. \\u0130kiqat vergi sazi\\u015fi oldudq, \\u00f6d\\u0259nilmi\\u015f bel\\u0259 vergi geri al\\u0131na v\\u0259 ya qeyri-rezident \\u00f6z d\\u00f6vl\\u0259tind\\u0259 bu h\\u0259cmd\\u0259 verginin \\u00f6d\\u0259nilm\\u0259sind\\u0259n azad edil\\u0259 bil\\u0259r (vergi krediti).\\u00a0\\u00a0<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u018fcn\\u0259bil\\u0259r Az\\u0259rbaycanda \\u0259mlak ala bil\\u0259rmi? \",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u018fmlak\\u0131n al\\u0131nmas\\u0131 il\\u0259 ba\\u011fl\\u0131 son suallardan biri xaricil\\u0259rin Az\\u0259rbaycanda \\u0259mlak ala bilib-bilm\\u0259m\\u0259sidir. Az\\u0259rbaycan qanunlar\\u0131na g\\u00f6r\\u0259 \\u0259mlak iki yer\\u0259 b\\u00f6l\\u00fcn\\u00fcr: da\\u015f\\u0131nar \\u0259mlak (\\u015f\\u0259xsi \\u0259mlak) v\\u0259 da\\u015f\\u0131nmaz \\u0259mlak (da\\u015f\\u0131nmaz \\u0259mlak - da\\u015f\\u0131nmaz \\u0259mlak).<\\\/p><p>H\\u0259r hans\\u0131 bir \\u0259cn\\u0259binin yerli v\\u0259t\\u0259nda\\u015f kimi Az\\u0259rbaycanda f\\u0259rdi \\u0259mlak almaqda b\\u0259rab\\u0259r h\\u00fcquqlar\\u0131 vard\\u0131r. \\u018fcn\\u0259bi, torpaq istisna olmaqla, Az\\u0259rbaycanda da\\u015f\\u0131nmaz \\u0259mlak (da\\u015f\\u0131nmaz \\u0259mlak) ala bil\\u0259r. Ba\\u015fqa s\\u00f6zl\\u0259, xarici v\\u0259t\\u0259nda\\u015f v\\u0259 ya v\\u0259t\\u0259nda\\u015fl\\u0131\\u011f\\u0131 olmayan \\u015f\\u0259xs olsan\\u0131z, ev, villa, m\\u0259nzil v\\u0259 dig\\u0259r \\u0259mlak ala bil\\u0259rsiniz, ancaq torpaq deyil. Buna g\\u00f6r\\u0259, bir \\u0259cn\\u0259bi kimi torpaq istisna, yerli v\\u0259t\\u0259nda\\u015flar kimi ox\\u015far h\\u00fcquqlardan istifad\\u0259 edirsiniz.<\\\/p><p>Az\\u0259rbaycanda \\u0259mlak almaq ad\\u0259t\\u0259n a\\u015fa\\u011f\\u0131dak\\u0131 prosesl\\u0259ri \\u0259hat\\u0259 edir:<\\\/p><p>1. M\\u00fcvafiq bir \\u0259mlak tapmaq, fiziki yoxlama v\\u0259 qiym\\u0259t v\\u0259 \\u015f\\u0259rtl\\u0259rl\\u0259 raz\\u0131la\\u015fma;<\\\/p><p>2. Notariusda alq\\u0131-satq\\u0131 m\\u00fcqavil\\u0259sinin imzalanmas\\u0131 (Qeyd: notarius t\\u0259r\\u0259find\\u0259n t\\u0259sdiq edilmi\\u015f etibarnam\\u0259 il\\u0259 bunu icra etm\\u0259k olar, \\u0259cn\\u0259bi \\u015f\\u0259xs\\u0259n fiziki olaraq Az\\u0259rbaycanda olmas\\u0131 z\\u0259ruri deyil);<\\\/p><p>3. Notariat m\\u00fcqavil\\u0259si m\\u0259rh\\u0259l\\u0259si il\\u0259 birlikd\\u0259 \\u0259mlak \\u00fcz\\u0259rind\\u0259 d\\u00f6vl\\u0259t reyestrin\\u0259 m\\u00fcraci\\u0259t edilir.<\\\/p><p>4. M\\u00fclkiyy\\u0259t h\\u00fcququnun qeydiyyat s\\u0259n\\u0259di \\u0259ld\\u0259 etm\\u0259k<\\\/p><p>Az\\u0259rbaycanda yeni tikilmi\\u015f binalarda v\\u0259 tikilil\\u0259rd\\u0259 m\\u00fclkiyy\\u0259t s\\u0259n\\u0259dl\\u0259ri (m\\u00fclkiyy\\u0259t s\\u0259n\\u0259dl\\u0259ri) ad\\u0259t\\u0259n m\\u00f6vcud olmur v\\u0259 bunun \\u0259v\\u0259zind\\u0259 al\\u0131c\\u0131 (investor) il\\u0259 daxili alq\\u0131-satq\\u0131 m\\u00fcqavil\\u0259si ba\\u011flan\\u0131l\\u0131r. Bu, m\\u00fcqavil\\u0259nin t\\u0259hlili v\\u0259 \\u0259m\\u0259liyyatlar zaman\\u0131 girov \\\/ y\\u00fck v\\u0259 ya m\\u00fcmk\\u00fcn saxtakarl\\u0131qlar\\u0131n yoxlan\\u0131lmas\\u0131 \\u00fc\\u00e7\\u00fcn h\\u00fcquqi d\\u0259st\\u0259k t\\u0259l\\u0259b olunur. M\\u00fcmk\\u00fcn problem ondan qaynaqlan\\u0131r ki, m\\u00fclkiyy\\u0259t s\\u0259n\\u0259di olmayan \\u0259mlak\\u0131n qeydiyyata al\\u0131nm\\u0131r v\\u0259 buna g\\u00f6r\\u0259 da\\u015f\\u0131nmaz \\u0259mlak\\u0131n d\\u00f6vl\\u0259t reyestrin\\u0259 daxil olmur. \\u00dc\\u00e7\\u00fcnc\\u00fc \\u015f\\u0259xsl\\u0259rin h\\u0259r hans\\u0131 bir t\\u0259l\\u0259bl\\u0259ri, \\u0259mlak \\u00fczr\\u0259 \\u0259m\\u0259liyyatlar, y\\u00fckl\\u0259r d\\u0259 eyni s\\u0259b\\u0259bd\\u0259n qeyd\\u0259 al\\u0131nm\\u0131r. Buna g\\u00f6r\\u0259 bunun \\u00fc\\u00e7\\u00fcn x\\u00fcsusi diqq\\u0259t t\\u0259l\\u0259b olunur.<\\\/p><p>\\u015eirk\\u0259t (h\\u00fcquqi \\u015f\\u0259xs) qeydiyyatdan ke\\u00e7irm\\u0259kl\\u0259 torpaq almaq dolay\\u0131 yolla m\\u00fcmk\\u00fcn ola bil\\u0259r. Yen\\u0259 d\\u0259 bu, \\u0259mlak vergil\\u0259ri (\\u015firk\\u0259tl\\u0259rd\\u0259 daha y\\u00fcks\\u0259kdir) v\\u0259 t\\u0259hlil edilm\\u0259li v\\u0259 m\\u00fc\\u0259yy\\u0259n bir v\\u0259ziyy\\u0259td\\u0259 d\\u00fczg\\u00fcn planlanmal\\u0131 olan \\u0259mlak riskl\\u0259ri v\\u0259 \\u0259lav\\u0259 riskl\\u0259r g\\u0259tirir.<\\\/p><p>V\\u0259ziyy\\u0259td\\u0259n as\\u0131l\\u0131 olaraq \\u0259mlak \\u0259m\\u0259liyyatlar\\u0131nda vergi v\\u0259 \\u0259laq\\u0259dar x\\u0259rcl\\u0259r var. D\\u00fczg\\u00fcn planla\\u015fd\\u0131r\\u0131l\\u0131b optimalla\\u015fd\\u0131r\\u0131lsa, bu c\\u00fcr art\\u0131q vergi v\\u0259 x\\u0259rcl\\u0259ri qanuni olaraq azaltmaq m\\u00fcmk\\u00fcnd\\u00fcr.<\\\/p><p>\\u018fcn\\u0259bi s\\u0259rb\\u0259st \\u015f\\u0259kild\\u0259 \\u0259mlak\\u0131 sata bil\\u0259r v\\u0259 ya sata bil\\u0259r v\\u0259 \\u0259ld\\u0259 etdiyi v\\u0259saiti ist\\u0259nil\\u0259n yerli \\u015f\\u0259xs kimi k\\u00f6\\u00e7\\u00fcr\\u0259 bil\\u0259r. Az\\u0259rbaycan qanunvericiliyi \\u0259cn\\u0259bi v\\u0259 ya yerli \\u015f\\u0259xs aras\\u0131nda bu c\\u00fcr h\\u00fcquqlara m\\u00fcnasib\\u0259td\\u0259 ayr\\u0131-se\\u00e7kilik etmir.<\\\/p><p>\\u018ftrafl\\u0131 m\\u0259lumat v\\u0259 ya suallar\\u0131n\\u0131z \\u00fc\\u00e7\\u00fcn biz\\u0259 m\\u00fcraci\\u0259t edin.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Az\\u0259rbaycan v\\u0259t\\u0259nda\\u015fl\\u0131\\u011f\\u0131n\\u0131 nec\\u0259 almaq olar? \",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>V\\u0259t\\u0259nda\\u015fl\\u0131q haqq\\u0131nda qanunda n\\u0259z\\u0259rd\\u0259 tutulmu\\u015f qaydada Az\\u0259rbaycan v\\u0259t\\u0259nda\\u015fl\\u0131\\u011f\\u0131n\\u0131 \\u0259ld\\u0259 etm\\u0259k m\\u00fcmk\\u00fcnd\\u00fcr. Bunun \\u00fc\\u00e7\\u00fcn 5 il fasil\\u0259siz daimi ya\\u015fay\\u0131\\u015f, qanuni g\\u0259lir m\\u0259nb\\u0259yi, Az\\u0259rbaycan Konstitusiyas\\u0131na v\\u0259 qanunlar\\u0131na \\u0259m\\u0259l etm\\u0259yi v\\u0259 Az\\u0259rbaycan dilini bilm\\u0259k t\\u0259l\\u0259b olunur.<\\\/p><p>T\\u0259cr\\u00fcb\\u0259d\\u0259 \\u0259cn\\u0259bi \\u015f\\u0259xs ya\\u015fay\\u0131\\u015f icaz\\u0259si almaqla proses\\u0259 ba\\u015flamal\\u0131d\\u0131r. M\\u00fcv\\u0259qq\\u0259ti ya\\u015fay\\u0131\\u015f icaz\\u0259si il\\u0259 Az\\u0259rbaycanda 2 il qald\\u0131qdan sonra daimi ya\\u015fay\\u0131\\u015f \\u00fc\\u00e7\\u00fcn m\\u00fcraci\\u0259t etm\\u0259k m\\u00fcmk\\u00fcnd\\u00fcr. 5 illik m\\u00fcdd\\u0259t daimi ya\\u015fay\\u0131\\u015f s\\u0259n\\u0259dinin verildiyi g\\u00fcnd\\u0259n etibar\\u0259n hesablan\\u0131r. \\u015e\\u0259xs Az\\u0259rbaycan dilini \\u00f6y\\u0259ndikd\\u0259n sonra m\\u00fcvafiq\\u00a0imtahandan ke\\u00e7m\\u0259li v\\u0259 qanuni g\\u0259lir m\\u0259nb\\u0259yin\\u0259 sahib olmal\\u0131d\\u0131r.<\\\/p><p>M\\u00fcraci\\u0259tl\\u0259r D\\u00f6vl\\u0259t Miqrasiya Xidm\\u0259tin\\u0259 t\\u0259qdim olunur, Az\\u0259rbaycan v\\u0259t\\u0259nda\\u015fl\\u0131\\u011f\\u0131n\\u0131 verm\\u0259k s\\u0259lahiyy\\u0259ti is\\u0259 Prezident\\u0259 aiddir.<\\\/p><p>\\u018flav\\u0259 suallar\\u0131n\\u0131z \\u00fc\\u00e7\\u00fcn biz\\u0259 m\\u00fcraci\\u0259t edin.\\u00a0<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Az\\u0259rbaycana g\\u0259lm\\u0259d\\u0259n Az\\u0259rbaycanda h\\u00fcquq xidm\\u0259tl\\u0259ri \\u0259ld\\u0259 ed\\u0259 bil\\u0259r\\u0259m? \",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>B\\u0259li,\\u00a0xidm\\u0259tl\\u0259rin\\u00a0\\u0259ks\\u0259riyy\\u0259ti\\u00a0\\u00fc\\u00e7\\u00fcn\\u00a0komandam\\u0131z\\u00a0bu\\u00a0c\\u00fcr\\u00a0xidm\\u0259tl\\u0259ri\\u00a0siz\\u00a0Az\\u0259rbaycana\\u00a0g\\u0259lm\\u0259d\\u0259n\\u00a0t\\u0259min\\u00a0ed\\u0259\\u00a0bil\\u0259r.\\u00a0Bunun\\u00a0\\u00fc\\u00e7\\u00fcn\\u00a0biz\\u0259\\u00a0m\\u00fcvafiq\\u00a0formada\\u00a0etibarnam\\u0259\\u00a0\\u00a0laz\\u0131m\\u00a0olacaqd\\u0131r\\u00a0ki, biz\\u00a0i\\u015fin\\u00a0hallar\\u0131n\\u0131\\u00a0n\\u0259z\\u0259r\\u0259\\u00a0alaraq\\u00a0etibarnam\\u0259nin\\u00a0m\\u0259zmununu\\u00a0t\\u0259qdim\\u00a0ed\\u0259c\\u0259yik.\\u00a0<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u015eirk\\u0259tin i\\u015f\\u00e7il\\u0259rind\\u0259n tutulmal\\u0131 olan g\\u0259lir vergisi n\\u0259 q\\u0259d\\u0259rdir?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<h6><span style=\\\"color: #ffffff;\\\">Ayl\\u0131q\\u00a0\\u0259m\\u0259k\\u00a0haqq\\u0131n\\u0131n\\u00a08000 AZN-d\\u0259n\\u00a0az\\u00a0oldu\\u011fu\\u00a0qeyri-neft\\u00a0s\\u0259nayesind\\u0259\\u00a0\\u00e7al\\u0131\\u015fanlar\\u00a0i\\u015f\\u00e7il\\u0259rin\\u00a0g\\u0259lir\\u00a0vergisi\\u00a00%\\u00a0t\\u0259\\u015fkil\\u00a0edir.\\u00a0\\u00a0<\\\/span><\\\/h6>\"}},{\"@type\":\"Question\",\"name\":\"Az\\u0259rbaycanda \\u018fDV d\\u0259r\\u0259c\\u0259si n\\u0259dir? \",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<h6><span style=\\\"color: #ffffff;\\\">Az\\u0259rbaycanda\\u00a0\\u018fDV 18%,\\u00a0b\\u0259zi\\u00a0m\\u0259hsul\\u00a0v\\u0259\\u00a0xidm\\u0259tl\\u0259r\\u00a0\\u00fczr\\u0259\\u00a00%\\u00a0m\\u0259bl\\u0259\\u011find\\u0259dir\\u00a0v\\u0259\\u00a0azadolmalar\\u00a0t\\u0259tbiq\\u00a0olunur.\\u00a0<\\\/span><\\\/h6>\"}},{\"@type\":\"Question\",\"name\":\"Az\\u0259rbaycanda m\\u0259nf\\u0259\\u0259t vergisi d\\u0259r\\u0259c\\u0259si n\\u0259dir? \",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<ul><li><h6><span style=\\\"color: #ffffff;\\\">Az\\u0259rbaycanda\\u00a0m\\u0259nf\\u0259\\u0259t\\u00a0vergisi\\u00a0\\u015firk\\u0259tin\\u00a0xalis\\u00a0m\\u0259nf\\u0259\\u0259tinin\\u00a020% -i\\u00a0m\\u0259bl\\u0259\\u011find\\u0259dir. A\\u015fa\\u011f\\u0131dak\\u0131\\u00a0vergi\\u00a0g\\u00fcz\\u0259\\u015ftl\\u0259ri\\u00a0v\\u0259\\u00a0m\\u00fcxt\\u0259lif\\u00a0faiz\\u00a0d\\u0259r\\u0259c\\u0259l\\u0259ri\\u00a0t\\u0259tbiq\\u00a0olunur:\\u00a0<\\\/span><\\\/h6><\\\/li><li><h6><span style=\\\"color: #ffffff;\\\">Vergi\\u00a0\\u00f6d\\u0259yicisi\\u00a0kimi\\u00a0qeydiyyat\\u0131ndan\\u00a0ke\\u00e7m\\u0259d\\u0259n\\u00a0f\\u0259rdi\\u00a0\\u015f\\u0259xsl\\u0259r\\u0259\\u00a0xidm\\u0259t\\u00a0g\\u00f6st\\u0259r\\u0259n\\u00a0sahibkarl\\u0131q\\u00a0subyektl\\u0259ri\\u00a0v\\u0259\\u00a0illik\\u00a0d\\u00f6vriyy\\u0259si\\u00a0200 000 AZN-d\\u0259n\\u00a0a\\u015fa\\u011f\\u0131\\u00a0olan\\u00a0sahibkarl\\u0131q\\u00a0subyektl\\u0259ri\\u00a0\\u00f6z\\u00a0d\\u00f6vriyy\\u0259l\\u0259rinin\\u00a02%-i\\u00a0m\\u0259bl\\u0259\\u011find\\u0259\\u00a0sad\\u0259l\\u0259\\u015fdirilmi\\u015f\\u00a0vergi\\u00a0\\u00f6d\\u0259y\\u0259c\\u0259kl\\u0259r.\\u00a0(x\\u0259rcl\\u0259ri\\u00a0\\u00e7\\u0131x\\u0131lmadan)\\u00a0<\\\/span><\\\/h6><\\\/li><li><h6><span style=\\\"color: #ffffff;\\\">\\u0130llik\\u00a0d\\u00f6vriyy\\u0259si\\u00a0200 000 AZN-d\\u0259n\\u00a0a\\u015fa\\u011f\\u0131\\u00a0olan\\u00a0v\\u0259\\u00a010\\u00a0n\\u0259f\\u0259rd\\u0259n\\u00a0az\\u00a0i\\u015f\\u00e7isi\\u00a0olan\\u00a0mikro\\u00a0sahibkarl\\u0131q\\u00a0subyektl\\u0259rin\\u0259\\u00a075%\\u00a0vergi\\u00a0g\\u00fcz\\u0259\\u015ftl\\u0259ri\\u00a0t\\u0259tbiq\\u00a0edilir,\\u00a0y\\u0259ni,\\u00a0m\\u0259nf\\u0259\\u0259t\\u00a0vergisi\\u00a05%\\u00a0olacaq.\\u00a0<\\\/span><\\\/h6><\\\/li><\\\/ul>\"}},{\"@type\":\"Question\",\"name\":\"T\\u0259sis\\u00e7isi xarici h\\u00fcquqi v\\u0259 ya fiziki \\u015f\\u0259xs olan \\u015firk\\u0259td\\u0259n direktorunun v\\u0259 ya i\\u015f\\u00e7isinin (i\\u015f\\u00e7il\\u0259rinin) yerli \\u015f\\u0259xsl\\u0259r olmas\\u0131 t\\u0259l\\u0259b olunurmu? \",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<ul><li>Bel\\u0259\\u00a0bir\\u00a0t\\u0259l\\u0259b\\u00a0g\\u00f6st\\u0259rilm\\u0259mi\\u015fdir.\\u00a0<\\\/li><\\\/ul>\"}},{\"@type\":\"Question\",\"name\":\"\\u015eirk\\u0259tin t\\u0259sis\\u00e7isi 100% xarici h\\u00fcquqi v\\u0259 ya fiziki \\u015f\\u0259xs ola bil\\u0259rmi? \",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<ul><li>B\\u0259li,\\u00a0ola\\u00a0bil\\u0259r. Yerli pay\\u00e7\\u0131 v\\u0259 ya direktor t\\u0259l\\u0259bi qanunvericilikl\\u0259 m\\u00fc\\u0259yy\\u0259n edilm\\u0259yib.\\u00a0<\\\/li><\\\/ul>\"}},{\"@type\":\"Question\",\"name\":\"M\\u0259hdud M\\u0259suliyy\\u0259tli C\\u0259miyy\\u0259t\\u0259 dair \\u00f6d\\u0259nilmi\\u015f minimal nizamnam\\u0259 kapital\\u0131 t\\u0259l\\u0259bi varm\\u0131? \",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<h6><span style=\\\"color: #ffffff;\\\">Bel\\u0259\\u00a0minimum\\u00a0m\\u0259bl\\u0259\\u011f\\u00a0g\\u00f6st\\u0259rilm\\u0259mi\\u015fdir.\\u00a0<\\\/span><\\\/h6>\"}},{\"@type\":\"Question\",\"name\":\"Az\\u0259rbaycanda \\u015firk\\u0259t nec\\u0259 qeydiyyatdan ke\\u00e7irilir? \",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<ul><li><p>Az\\u0259rbaycanda\\u00a0\\u015firk\\u0259tin\\u00a0(M\\u0259hdud\\u00a0M\\u0259suliyy\\u0259tli\\u00a0C\\u0259miyy\\u0259t)\\u00a0qeydiyyatdan\\u00a0ke\\u00e7irilm\\u0259si\\u00a0qaydalar\\u0131\\u00a0sad\\u0259l\\u0259\\u015fdirilmi\\u015fdir\\u00a0v\\u0259\\u00a0\\u0259riz\\u0259\\u00a0formas\\u0131,\\u00a0\\u015firk\\u0259tin\\u00a0t\\u0259sis s\\u0259n\\u0259dl\\u0259ri\\u00a0(nizamnam\\u0259\\u00a0v\\u0259\\u00a0t\\u0259sis\\u00a0q\\u0259rar\\u0131)\\u00a0kimi\\u00a0minimal\\u00a0s\\u0259n\\u0259dl\\u0259r\\u00a0t\\u0259l\\u0259b\\u00a0edilir.\\u00a0Qeydiyyat\\u00a0orqan\\u0131\\u00a0Vergil\\u0259r\\u00a0Nazirliyidir.\\u00a0<\\\/p><p>\\u018ftrafl\\u0131 m\\u0259lumat \\u00fc\\u00e7\\u00fcn\\u00a0buradan\\u00a0bax\\u0131n.\\u00a0<\\\/p><\\\/li><\\\/ul>\"}}]}<\/script>\n\t\t\t        <!-- FAQ Schema : Ends-->\n\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-379ae06 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"379ae06\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-8332dc3 elementor-invisible\" data-id=\"8332dc3\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:&quot;500&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ff5c089 elementor-widget elementor-widget-heading\" data-id=\"ff5c089\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u0423 \u0412\u0410\u0421 \u0415\u0421\u0422\u042c \u0412\u041e\u041f\u0420\u041e\u0421?\n<br>\n\u0421\u0412\u042f\u0416\u0418\u0422\u0415\u0421\u042c \u0421 \u041d\u0410\u041c\u0418<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-c82d5f6 elementor-invisible\" data-id=\"c82d5f6\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:&quot;600&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fca8e19 elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"fca8e19\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/phm.az\/ru\/elaqe\/\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">\u0421\u0412\u042f\u0416\u0418\u0422\u0415\u0421\u042c \u0421 \u041d\u0410\u041c\u0418<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>FAQ Home \/ FAQ &#8211;\u00a0 ( TVS-TEZ-TEZ VER\u0130L\u018fN SUALLAR ) Vergil\u0259ri nec\u0259 \u00f6d\u0259m\u0259k olar? Az\u0259rbaycan vergi sistemi d\u00fcnyada \u0259n yax\u015f\u0131lar s\u0131ras\u0131nda yer al\u0131b. Az\u0259rbaycanda vergi d\u0259r\u0259c\u0259l\u0259ri v\u0259 vergi \u00f6d\u0259m\u0259 \u00fcsullar\u0131 nisb\u0259t\u0259n sad\u0259 v\u0259 ayd\u0131nd\u0131r. Vergi \u00f6d\u0259yicisinin eynil\u0259\u015fdirm\u0259 n\u00f6mr\u0259sin\u0259 malik olan f\u0259rdi sahibkarlar v\u0259 \u015firk\u0259tl\u0259r vergi orqan\u0131 il\u0259 m\u00fcqavil\u0259 ba\u011flayaraq onlayn vergi giri\u015f v\u0259 \u015fifr\u0259sini \u0259ld\u0259 [&hellip;]<\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_joinchat":[]},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v19.2 (Yoast SEO v19.6) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>FAQ - 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\/ru\/faq\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"FAQ\" \/>\n<meta property=\"og:description\" content=\"FAQ Home \/ FAQ &#8211;\u00a0 ( TVS-TEZ-TEZ VER\u0130L\u018fN SUALLAR ) Vergil\u0259ri nec\u0259 \u00f6d\u0259m\u0259k olar? Az\u0259rbaycan vergi sistemi d\u00fcnyada \u0259n yax\u015f\u0131lar s\u0131ras\u0131nda yer al\u0131b. Az\u0259rbaycanda vergi d\u0259r\u0259c\u0259l\u0259ri v\u0259 vergi \u00f6d\u0259m\u0259 \u00fcsullar\u0131 nisb\u0259t\u0259n sad\u0259 v\u0259 ayd\u0131nd\u0131r. Vergi \u00f6d\u0259yicisinin eynil\u0259\u015fdirm\u0259 n\u00f6mr\u0259sin\u0259 malik olan f\u0259rdi sahibkarlar v\u0259 \u015firk\u0259tl\u0259r vergi orqan\u0131 il\u0259 m\u00fcqavil\u0259 ba\u011flayaraq onlayn vergi giri\u015f v\u0259 \u015fifr\u0259sini \u0259ld\u0259 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/phm.az\/ru\/faq\/\" \/>\n<meta property=\"og:site_name\" content=\"PHM.AZ\" \/>\n<meta property=\"article:modified_time\" content=\"2022-09-22T02:40:34+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u041f\u0440\u0438\u043c\u0435\u0440\u043d\u043e\u0435 \u0432\u0440\u0435\u043c\u044f \u0434\u043b\u044f \u0447\u0442\u0435\u043d\u0438\u044f\" \/>\n\t<meta name=\"twitter:data1\" content=\"12 \u043c\u0438\u043d\u0443\u0442\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/phm.az\/faq\/\",\"url\":\"https:\/\/phm.az\/faq\/\",\"name\":\"FAQ - PHM.AZ\",\"isPartOf\":{\"@id\":\"https:\/\/phm.az\/#website\"},\"datePublished\":\"2022-09-22T01:57:51+00:00\",\"dateModified\":\"2022-09-22T02:40:34+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/phm.az\/faq\/#breadcrumb\"},\"inLanguage\":\"ru-RU\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/phm.az\/faq\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/phm.az\/faq\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/phm.az\/az\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"FAQ\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/phm.az\/#website\",\"url\":\"https:\/\/phm.az\/\",\"name\":\"PHM.AZ\",\"description\":\"PREST\u0130J H\u00dcQUQ M\u018fRK\u018fZ\u0130\",\"publisher\":{\"@id\":\"https:\/\/phm.az\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/phm.az\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"ru-RU\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/phm.az\/#organization\",\"name\":\"PHM.AZ\",\"url\":\"https:\/\/phm.az\/\",\"sameAs\":[],\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ru-RU\",\"@id\":\"https:\/\/phm.az\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/phm.az\/wp-content\/uploads\/2022\/09\/logo-e1663436397126.png\",\"contentUrl\":\"https:\/\/phm.az\/wp-content\/uploads\/2022\/09\/logo-e1663436397126.png\",\"width\":227,\"height\":206,\"caption\":\"PHM.AZ\"},\"image\":{\"@id\":\"https:\/\/phm.az\/#\/schema\/logo\/image\/\"}}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"FAQ - PHM.AZ","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/phm.az\/ru\/faq\/","og_locale":"ru_RU","og_type":"article","og_title":"FAQ","og_description":"FAQ Home \/ FAQ &#8211;\u00a0 ( TVS-TEZ-TEZ VER\u0130L\u018fN SUALLAR ) Vergil\u0259ri nec\u0259 \u00f6d\u0259m\u0259k olar? Az\u0259rbaycan vergi sistemi d\u00fcnyada \u0259n yax\u015f\u0131lar s\u0131ras\u0131nda yer al\u0131b. Az\u0259rbaycanda vergi d\u0259r\u0259c\u0259l\u0259ri v\u0259 vergi \u00f6d\u0259m\u0259 \u00fcsullar\u0131 nisb\u0259t\u0259n sad\u0259 v\u0259 ayd\u0131nd\u0131r. Vergi \u00f6d\u0259yicisinin eynil\u0259\u015fdirm\u0259 n\u00f6mr\u0259sin\u0259 malik olan f\u0259rdi sahibkarlar v\u0259 \u015firk\u0259tl\u0259r vergi orqan\u0131 il\u0259 m\u00fcqavil\u0259 ba\u011flayaraq onlayn vergi giri\u015f v\u0259 \u015fifr\u0259sini \u0259ld\u0259 [&hellip;]","og_url":"https:\/\/phm.az\/ru\/faq\/","og_site_name":"PHM.AZ","article_modified_time":"2022-09-22T02:40:34+00:00","twitter_card":"summary_large_image","twitter_misc":{"\u041f\u0440\u0438\u043c\u0435\u0440\u043d\u043e\u0435 \u0432\u0440\u0435\u043c\u044f \u0434\u043b\u044f \u0447\u0442\u0435\u043d\u0438\u044f":"12 \u043c\u0438\u043d\u0443\u0442"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/phm.az\/faq\/","url":"https:\/\/phm.az\/faq\/","name":"FAQ - PHM.AZ","isPartOf":{"@id":"https:\/\/phm.az\/#website"},"datePublished":"2022-09-22T01:57:51+00:00","dateModified":"2022-09-22T02:40:34+00:00","breadcrumb":{"@id":"https:\/\/phm.az\/faq\/#breadcrumb"},"inLanguage":"ru-RU","potentialAction":[{"@type":"ReadAction","target":["https:\/\/phm.az\/faq\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/phm.az\/faq\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/phm.az\/az\/"},{"@type":"ListItem","position":2,"name":"FAQ"}]},{"@type":"WebSite","@id":"https:\/\/phm.az\/#website","url":"https:\/\/phm.az\/","name":"PHM.AZ","description":"PREST\u0130J H\u00dcQUQ M\u018fRK\u018fZ\u0130","publisher":{"@id":"https:\/\/phm.az\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/phm.az\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"ru-RU"},{"@type":"Organization","@id":"https:\/\/phm.az\/#organization","name":"PHM.AZ","url":"https:\/\/phm.az\/","sameAs":[],"logo":{"@type":"ImageObject","inLanguage":"ru-RU","@id":"https:\/\/phm.az\/#\/schema\/logo\/image\/","url":"https:\/\/phm.az\/wp-content\/uploads\/2022\/09\/logo-e1663436397126.png","contentUrl":"https:\/\/phm.az\/wp-content\/uploads\/2022\/09\/logo-e1663436397126.png","width":227,"height":206,"caption":"PHM.AZ"},"image":{"@id":"https:\/\/phm.az\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/phm.az\/ru\/wp-json\/wp\/v2\/pages\/688"}],"collection":[{"href":"https:\/\/phm.az\/ru\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/phm.az\/ru\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/phm.az\/ru\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/phm.az\/ru\/wp-json\/wp\/v2\/comments?post=688"}],"version-history":[{"count":38,"href":"https:\/\/phm.az\/ru\/wp-json\/wp\/v2\/pages\/688\/revisions"}],"predecessor-version":[{"id":1393,"href":"https:\/\/phm.az\/ru\/wp-json\/wp\/v2\/pages\/688\/revisions\/1393"}],"wp:attachment":[{"href":"https:\/\/phm.az\/ru\/wp-json\/wp\/v2\/media?parent=688"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}