![](\"https:\/\/qaynarinfo.az\/file\/pic\/xeber\/2020-06\/1591122569_untitled-1.jpg\")
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Prezident \u0130lham \u018fliyev “Sosial s\u0131\u011forta haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununda d\u0259yi\u015fiklik edilm\u0259si bar\u0259d\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Qanunu imzalay\u0131b.\u00a0<\/span><\/p>\n
Qaynarinfo-nun<\/b> m\u0259lumat\u0131na g\u00f6r\u0259, qanunda deyilir:\u00a0<\/p>\n
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<\/p>\n Madd\u0259 1. “Sosial s\u0131\u011forta haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununda (Az\u0259rbaycan Respublikas\u0131n\u0131n Qanunvericilik Toplusu, 1997, \u2116 5, madd\u0259 348; 1999, \u2116 11, madd\u0259 609; 2000, \u2116 11, madd\u0259 776; 2001, \u2116 9, madd\u0259 576, \u2116 12, madd\u0259l\u0259r 733, 736; 2002, \u2116 12, madd\u0259 706; 2004, \u2116 7, madd\u0259 505, \u2116 12, madd\u0259 976; 2005, \u2116 1, madd\u0259 2, \u2116 12, madd\u0259 1082; 2006, \u2116 11, madd\u0259 923, \u2116 12, madd\u0259 1018; 2007, \u2116 1, madd\u0259 4, \u2116 12, madd\u0259 1193; 2008, \u2116 2, madd\u0259 49, \u2116 4, madd\u0259 254, \u2116 6, madd\u0259 462, \u2116 7, madd\u0259 602; 2009, \u2116 12, madd\u0259 970; 2010, \u2116 4, madd\u0259 276, \u2116 11, madd\u0259 949; 2011, \u2116 10, madd\u0259 883; 2013, \u2116 11, madd\u0259 1284, \u2116 12, madd\u0259 1487; 2014, \u2116 10, madd\u0259 1171; 2016, \u2116 4, madd\u0259 657, \u2116 6, madd\u0259 971; 2017, \u2116 3, madd\u0259 336, \u2116 7, madd\u0259 1279; 2018, \u2116 3, madd\u0259l\u0259r 369, 396, \u2116 5, madd\u0259l\u0259r 870, 894, \u2116 12 (I kitab), madd\u0259 2502; 2019, \u2116 1, madd\u0259 35, \u2116 3, madd\u0259 380) a\u015fa\u011f\u0131dak\u0131 d\u0259yi\u015fiklikl\u0259r edilsin:<\/p>\n
1.1. 9-cu madd\u0259nin ikinci hiss\u0259si \u00fczr\u0259:<\/p>\n
1.1.1. be\u015finci abzasdan “v\u0259 s\u0131\u011fortaolunanlar\u0131n\u201d s\u00f6zl\u0259ri \u00e7\u0131xar\u0131ls\u0131n;<\/p>\n
1.1.2. alt\u0131nc\u0131 v\u0259 yeddinci abzaslar m\u00fcvafiq olaraq yeddinci v\u0259 s\u0259kkizinci abzaslar hesab olunsun v\u0259 a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda alt\u0131nc\u0131 abzas \u0259lav\u0259 edilsin:<\/p>\n
“m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011fortan\u0131n m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn s\u0131\u011fortaed\u0259nl\u0259rin t\u0259qdim etdiyi m\u0259lumatlar \u0259sas\u0131nda s\u0131\u011fortaolunanlar\u0131n u\u00e7otunu aparmaq;\u201d;<\/p>\n
1.2. 10-cu madd\u0259nin ikinci hiss\u0259si \u00fczr\u0259:<\/p>\n
1.2.1. \u00fc\u00e7\u00fcnc\u00fc abzasa “sosial\u201d s\u00f6z\u00fcnd\u0259n \u0259vv\u0259l “bu Qanunun 14.5.1-1-ci madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n fiziki \u015f\u0259xsl\u0259r istisna olmaqla,\u201d s\u00f6zl\u0259ri \u0259lav\u0259 edilsin;<\/p>\n
1.2.2. be\u015finci abzas yeddinci abzas hesab edilsin v\u0259 a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda be\u015finci v\u0259 alt\u0131nc\u0131 abzaslar \u0259lav\u0259 edilsin:<\/p>\n
“bu Qanunun 14.5.1-1-ci madd\u0259sind\u0259 (bu Qanunun 14.5.1-1.10-cu madd\u0259si istisna olmaqla) n\u0259z\u0259rd\u0259 tutulan f\u0259aliyy\u0259t n\u00f6vl\u0259rini Az\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n olunmu\u015f qaydada “Sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00fczr\u0259 sabit m\u0259bl\u0259\u011fin v\u0259 m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta haqq\u0131n\u0131n \u00f6d\u0259nilm\u0259si haqq\u0131nda q\u0259bz\u201d almaqla h\u0259yata ke\u00e7irm\u0259k;<\/p>\n
bu Qanunun 14.5.1-1.10-cu madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan f\u0259aliyy\u0259t n\u00f6v\u00fcn\u00fc Az\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n olunmu\u015f qaydada “F\u0259rql\u0259nm\u0259 ni\u015fan\u0131\u201d almaqla h\u0259yata ke\u00e7irm\u0259k;\u201d;<\/p>\n
1.3. 13-c\u00fc madd\u0259 \u00fczr\u0259:<\/p>\n
1.3.1. 13.1-ci madd\u0259d\u0259n “v\u0259 s\u0131\u011fortaolunanlar\u0131n\u201d s\u00f6zl\u0259ri \u00e7\u0131xar\u0131ls\u0131n v\u0259 h\u0259min madd\u0259y\u0259 a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda ikinci c\u00fcml\u0259 \u0259lav\u0259 edilsin:<\/p>\n
“M\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011fortan\u0131n m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn s\u0131\u011fortaolunanlar\u0131n s\u0131\u011forta\u00e7\u0131da u\u00e7otu s\u0131\u011fortaed\u0259nl\u0259rin t\u0259qdim etdiyi m\u0259lumatlar \u0259sas\u0131nda apar\u0131l\u0131r.\u201d;<\/p>\n
1.3.2. 13.4-c\u00fc madd\u0259y\u0259 “t\u0259r\u0259find\u0259n\u201d s\u00f6z\u00fcnd\u0259n sonra “m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) il\u0259 raz\u0131la\u015fd\u0131r\u0131lmaqla,\u201d s\u00f6zl\u0259ri \u0259lav\u0259 edilsin;<\/p>\n
1.4. 14-c\u00fc madd\u0259 \u00fczr\u0259:<\/p>\n
1.4.1. 14.5.1-ci madd\u0259 a\u015fa\u011f\u0131dak\u0131 redaksiyada verilsin:<\/p>\n
“14.5.1. sahibkarl\u0131q f\u0259aliyy\u0259ti \u00fczr\u0259 \u2013 minimum ayl\u0131q \u0259m\u0259khaqq\u0131n\u0131n tikinti sah\u0259sind\u0259 50 faizi, dig\u0259r sah\u0259l\u0259rd\u0259 25 faizi miqdar\u0131n\u0131n:<\/p>\n
Bak\u0131 \u015f\u0259h\u0259rind\u0259 100 faizi;<\/p>\n
Sumqay\u0131t v\u0259 G\u0259nc\u0259 \u015f\u0259h\u0259rl\u0259rind\u0259 90 faizi;<\/p>\n
dig\u0259r \u015f\u0259h\u0259rl\u0259rd\u0259 80 faizi;<\/p>\n
rayon inzibati \u0259razi vahidl\u0259rinin inzibati m\u0259rk\u0259zi olan inzibati \u0259razi vahidl\u0259rind\u0259 v\u0259 q\u0259s\u0259b\u0259l\u0259rd\u0259 60 faizi;<\/p>\n
k\u0259nd yerl\u0259rind\u0259 50 faizi miqdar\u0131nda.\u201d;<\/p>\n
1.4.2. a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 14.5.1-1-ci v\u0259 14.5.1-2-ci madd\u0259l\u0259r \u0259lav\u0259 edilsin:<\/p>\n
“14.5.1-1. Bu madd\u0259d\u0259 n\u0259z\u0259rd\u0259 tutulan f\u0259aliyy\u0259t n\u00f6vl\u0259ri il\u0259 f\u0259rdi qaydada (muzdlu i\u015f\u00e7i c\u0259lb etm\u0259d\u0259n) m\u0259\u015f\u011ful olan fiziki \u015f\u0259xsl\u0259r \u00fc\u00e7\u00fcn:<\/p>\n
14.5.1-1.1. toylarda, \u015f\u0259nlikl\u0259rd\u0259 v\u0259 dig\u0259r t\u0259dbirl\u0259rd\u0259 apar\u0131c\u0131l\u0131q, \u00e7al\u011f\u0131\u00e7\u0131l\u0131q, r\u0259qqasl\u0131q, a\u015f\u0131ql\u0131q, m\u0259zh\u0259k\u0259\u00e7ilik v\u0259 dig\u0259r ox\u015far f\u0259aliyy\u0259t \u2013 minimum ayl\u0131q \u0259m\u0259khaqq\u0131n\u0131n 5 faizi miqdar\u0131nda;<\/p>\n
14.5.1-1.2. f\u0259rdi foto, audio-video xidm\u0259tl\u0259ri (fotostudiyalar istisna olmaqla) sah\u0259sind\u0259 f\u0259aliyy\u0259t \u2013 minimum ayl\u0131q \u0259m\u0259khaqq\u0131n\u0131n 5 faizi miqdar\u0131nda;<\/p>\n
14.5.1-1.3. \u00e7\u0259km\u0259\u00e7i, pin\u0259\u00e7i \u2013 minimum ayl\u0131q \u0259m\u0259khaqq\u0131n\u0131n 3 faizi miqdar\u0131nda;<\/p>\n
14.5.1-1.4. saat, televizor, soyuducu v\u0259 dig\u0259r m\u0259i\u015f\u0259t cihazlar\u0131n\u0131n t\u0259miri \u2013 minimum ayl\u0131q \u0259m\u0259khaqq\u0131n\u0131n 3 faizi miqdar\u0131nda;<\/p>\n
14.5.1-1.5. f\u0259rdi ya\u015fay\u0131\u015f evl\u0259rind\u0259 v\u0259 m\u0259nzill\u0259rd\u0259 ev qulluq\u00e7usu, x\u0259st\u0259l\u0259r\u0259, qocalara v\u0259 u\u015faqlara qulluq xidm\u0259ti, day\u0259, f\u0259rdi s\u00fcr\u00fcc\u00fcl\u00fck, ev t\u0259s\u0259rr\u00fcfat\u0131nda t\u0259mizlik, ba\u011fban, a\u015fpaz, g\u00f6z\u0259t\u00e7i v\u0259 ia\u015f\u0259 obyektl\u0259rind\u0259 m\u00fc\u015ft\u0259ril\u0259r\u0259 xidm\u0259t g\u00f6st\u0259r\u0259n fiziki \u015f\u0259xsl\u0259r (ofisiant) \u2013 minimum ayl\u0131q \u0259m\u0259khaqq\u0131n\u0131n 3 faizi miqdar\u0131nda;<\/p>\n
14.5.1-1.6. n\u0259qqa\u015fl\u0131q emalatxanalar\u0131n\u0131n f\u0259aliyy\u0259ti \u2013 minimum ayl\u0131q \u0259m\u0259khaqq\u0131n\u0131n 3 faizi miqdar\u0131nda;<\/p>\n
14.5.1-1.7. f\u0259rdi qaydada b\u0259rb\u0259r f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r \u2013 minimum ayl\u0131q \u0259m\u0259khaqq\u0131n\u0131n 3 faizi miqdar\u0131nda;<\/p>\n
14.5.1-1.8. f\u0259rdi qaydada d\u0259rzi f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r \u2013 minimum ayl\u0131q \u0259m\u0259khaqq\u0131n\u0131n 3 faizi miqdar\u0131nda;<\/p>\n
14.5.1-1.9. m\u00fclkiyy\u0259tind\u0259 olan k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131na yararl\u0131 torpaqlar\u0131 istifad\u0259 ed\u0259n fiziki \u015f\u0259xsl\u0259rin (dig\u0259r sah\u0259l\u0259rd\u0259 i\u015fl\u0259yib m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta haqq\u0131 \u00f6d\u0259y\u0259nl\u0259r istisna olmaqla) v\u0259 ail\u0259 k\u0259ndli t\u0259s\u0259rr\u00fcfatlar\u0131n\u0131n \u0259m\u0259k qabiliyy\u0259tli (I v\u0259 II d\u0259r\u0259c\u0259 \u0259lilliyi olan \u015f\u0259xsl\u0259r, h\u0259m\u00e7inin sa\u011flaml\u0131q imkanlar\u0131 m\u0259hdud 18 ya\u015f\u0131nad\u0259k u\u015faqlar istisna olmaqla, 15 ya\u015f\u0131ndan “\u018fm\u0259k pensiyalar\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131 Qanununun 7-ci madd\u0259si il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f ya\u015f h\u0259ddin\u0259d\u0259k olan \u015f\u0259xsl\u0259r) ail\u0259 \u00fczvl\u0259rinin h\u0259r biri \u00fc\u00e7\u00fcn m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta haqq\u0131 torpa\u011f\u0131n sah\u0259sind\u0259n as\u0131l\u0131 olaraq, minimum ayl\u0131q \u0259m\u0259khaqq\u0131n\u0131n a\u015fa\u011f\u0131da g\u00f6st\u0259ril\u0259n d\u0259r\u0259c\u0259l\u0259ri \u00fczr\u0259 hesablan\u0131r:<\/p>\n
5 hektarad\u0259k olduqda \u2013 2 faiz miqdar\u0131nda;<\/p>\n
5 hektardan 10 hektarad\u0259k olduqda \u2013 6 faiz miqdar\u0131nda;<\/p>\n
10 hektardan yuxar\u0131 olduqda \u2013 10 faiz miqdar\u0131nda;<\/p>\n
14.5.1-1.10. Az\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259si il\u0259 m\u00fc\u0259yy\u0259n olunmu\u015f qaydada “F\u0259rql\u0259nm\u0259 ni\u015fan\u0131\u201d alan avtomobil n\u0259qliyyat\u0131 vasit\u0259l\u0259ri il\u0259 s\u0259rni\u015fin v\u0259 y\u00fck da\u015f\u0131malar\u0131n\u0131 h\u0259yata ke\u00e7ir\u0259n vergi \u00f6d\u0259yicil\u0259ri \u2013 minimum ayl\u0131q \u0259m\u0259khaqq\u0131n\u0131n 6 faizi miqdar\u0131nda.<\/p>\n
14.5.1-2. Bu Qanunun 14.5.1-1-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan f\u0259aliyy\u0259t n\u00f6vl\u0259ri il\u0259 m\u0259\u015f\u011ful olan fiziki \u015f\u0259xsl\u0259r (bu Qanunun 14.5.1-1.9-cu madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259nl\u0259r istisna olmaqla) \u00fc\u00e7\u00fcn ayl\u0131q sosial s\u0131\u011forta haqq\u0131n\u0131n m\u0259bl\u0259\u011fi a\u015fa\u011f\u0131dak\u0131 \u0259msallar t\u0259tbiq edilm\u0259kl\u0259 m\u00fc\u0259yy\u0259n olunur:<\/p>\n
Bak\u0131 \u015f\u0259h\u0259rind\u0259 (k\u0259nd v\u0259 q\u0259s\u0259b\u0259l\u0259r daxil olmaqla) \u2013 2,0;<\/p>\n
Ab\u015feron rayonunda, Sumqay\u0131t v\u0259 G\u0259nc\u0259 \u015f\u0259h\u0259rl\u0259rind\u0259 \u2013 1,5;<\/p>\n
Dig\u0259r \u015f\u0259h\u0259r v\u0259 rayonlarda \u2013 1,0.\u201d;<\/p>\n
1.4.3. 14.5.5-ci madd\u0259d\u0259 “20 faizi\u201d s\u00f6zl\u0259ri “(x\u0259rcl\u0259r \u00e7\u0131x\u0131lmaqla) 10 faizi\u201d s\u00f6zl\u0259ri il\u0259 \u0259v\u0259z edilsin;<\/p>\n
1.4.4. 14.5.6-c\u0131 madd\u0259 l\u0259\u011fv edilsin;<\/p>\n
1.4.5. 14.6-c\u0131 madd\u0259d\u0259 “M\u0259cburi\u201d s\u00f6z\u00fc “Bu Qanunun 14.5.1-1-ci madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n fiziki \u015f\u0259xsl\u0259r istisna olmaqla, m\u0259cburi\u201d s\u00f6zl\u0259ri il\u0259 \u0259v\u0259z edilsin;<\/p>\n
1.4.6. a\u015fa\u011f\u0131dak\u0131 m\u0259zmunda 14.6-1-ci madd\u0259 \u0259lav\u0259 edilsin:<\/p>\n
“14.6-1. Bu Qanunun 14.5.1-1.1 \u2013 14.5.1-1.9-cu madd\u0259l\u0259rind\u0259 g\u00f6st\u0259ril\u0259n fiziki \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta haqq\u0131 “Sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00fczr\u0259 sabit m\u0259bl\u0259\u011fin v\u0259 m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta haqq\u0131n\u0131n \u00f6d\u0259nilm\u0259si haqq\u0131nda q\u0259bz\u201d al\u0131nark\u0259n, bu Qanunun 14.5.1.1-10-cu madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n fiziki \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n is\u0259 “F\u0259rql\u0259nm\u0259 ni\u015fan\u0131\u201d al\u0131nark\u0259n \u00f6d\u0259nilir.\u201d;<\/p>\n
1.5. 15-ci madd\u0259 \u00fczr\u0259:<\/p>\n
1.5.1. \u00fc\u00e7\u00fcnc\u00fc abzas a\u015fa\u011f\u0131dak\u0131 redaksiyada verilsin:<\/p>\n
“faktiki ezamiyy\u0259 x\u0259rcl\u0259rinin, habel\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi orqan (qurum) t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f d\u0259niz n\u0259qliyyat\u0131nda ezamiyy\u0259 x\u0259rcl\u0259ri \u0259v\u0259zin\u0259 \u00fcz\u00fcc\u00fc hey\u0259tin \u00fczvl\u0259rin\u0259 sutkal\u0131q \u00f6d\u0259ni\u015fl\u0259rin v\u0259 ya dig\u0259r i\u015fg\u00fczar x\u0259rcl\u0259rin (g\u00f6r\u00fc\u015fl\u0259rin ke\u00e7irilm\u0259si il\u0259 ba\u011fl\u0131 qonaqlar\u0131n g\u00f6r\u00fc\u015f yerin\u0259 g\u0259tirilm\u0259si v\u0259 g\u00f6r\u00fc\u015f yerind\u0259n apar\u0131lmas\u0131 x\u0259rcl\u0259ri, ictimai-ia\u015f\u0259 obyektl\u0259rind\u0259 qonaqlar \u00fc\u00e7\u00fcn ziyaf\u0259tl\u0259rin t\u0259\u015fkili, habel\u0259 bu t\u0259dbirl\u0259rin ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn haz\u0131r yem\u0259kl\u0259rin al\u0131nmas\u0131 \u00fczr\u0259 \u00e7\u0259kilmi\u015f x\u0259rcl\u0259r v\u0259 g\u00f6r\u00fc\u015fl\u0259r\u0259 c\u0259lb edilmi\u015f t\u0259rc\u00fcm\u0259\u00e7il\u0259rin xidm\u0259t haqlar\u0131) \u0259v\u0259zinin \u00f6d\u0259nilm\u0259si;\u201d;<\/p>\n
1.5.2. on ikinci abzasa “royalti\u201d s\u00f6z\u00fcnd\u0259n sonra “(m\u00fc\u0259lliflik qonorar\u0131 istisna olmaqla)\u201d s\u00f6zl\u0259ri \u0259lav\u0259 edilsin;<\/p>\n
1.5.3. iyirmi d\u00f6rd\u00fcnc\u00fc abzas a\u015fa\u011f\u0131dak\u0131 redaksiyada verilsin:<\/p>\n
“s\u0131\u011fortaed\u0259nin i\u015f\u00e7il\u0259rin sosial xarakterli x\u0259rcl\u0259rinin \u00e7\u0259kilm\u0259sinin n\u0259tic\u0259si kimi \u0259ld\u0259 edil\u0259n g\u0259lirl\u0259ri, o c\u00fcml\u0259d\u0259n \u00fc\u00e7\u00fcnc\u00fc t\u0259r\u0259f\u0259 \u00f6d\u0259diyi v\u0259sait.\u201d.<\/p>\n
Madd\u0259 2. Ke\u00e7id m\u00fcdd\u0259alar\u0131<\/p>\n
2.1. Bu Qanunun 1.4.1-ci madd\u0259si 2021-ci il yanvar\u0131n 1-d\u0259n q\u00fcvv\u0259y\u0259 minir v\u0259 2026-c\u0131 il yanvar\u0131n 1-d\u0259k q\u00fcvv\u0259d\u0259dir.<\/p>\n
2.2. Bu Qanunun 1.4.1-ci madd\u0259si \u00fczr\u0259 2020-ci il aprelin 1-d\u0259n 2021-ci il yanvar\u0131n 1-d\u0259k m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta d\u0259r\u0259c\u0259si a\u015fa\u011f\u0131dak\u0131 kimi m\u00fc\u0259yy\u0259n edilir:<\/p>\n
sahibkarl\u0131q f\u0259aliyy\u0259ti \u00fczr\u0259 \u2013 minimum ayl\u0131q \u0259m\u0259khaqq\u0131n\u0131n tikinti v\u0259 ticar\u0259t sah\u0259l\u0259rind\u0259 25 faizi, dig\u0259r sah\u0259l\u0259rd\u0259 15 faizi miqdar\u0131n\u0131n:<\/p>\n
Bak\u0131 \u015f\u0259h\u0259rind\u0259 100 faizi;<\/p>\n
Sumqay\u0131t v\u0259 G\u0259nc\u0259 \u015f\u0259h\u0259rl\u0259rind\u0259 90 faizi;<\/p>\n
dig\u0259r \u015f\u0259h\u0259rl\u0259rd\u0259 80 faizi;<\/p>\n
rayon inzibati \u0259razi vahidl\u0259rinin inzibati m\u0259rk\u0259zi olan inzibati \u0259razi vahidl\u0259rind\u0259 v\u0259 q\u0259s\u0259b\u0259l\u0259rd\u0259 60 faizi;<\/p>\n
k\u0259nd yerl\u0259rind\u0259 50 faizi miqdar\u0131nda m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta haqq\u0131 \u00f6d\u0259yirl\u0259r.<\/p>\n
2.3. Bu Qanunun 1.4.2-ci, 1.4.3-c\u00fc v\u0259 1.4.6-c\u0131 madd\u0259l\u0259ri 2026-c\u0131 il yanvar\u0131n 1-d\u0259k q\u00fcvv\u0259d\u0259dir.<\/p>\n<\/p><\/div>\n
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