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Ölkədə korporativ idarəetmə üzrə yeni dövlət standartı qəbul edilib
22 İyul 2024

VERGİLƏR

SOSİAL-İQTİSADİ ONLAYN QƏZET

Ölkədə korporativ idarəetmə üzrə yeni dövlət standartı qəbul edilib

Antiinhisar və İstehlak Bazarına Nəzarət Dövlət Xidmətinin tabeliyində olan Azərbaycan Standartlaşdırma İnstitutu (AZSTAND) tərəfindən ISO 37000:2021 “Governance of organizations. Guidance” beynəlxalq standart əsasında AZS ISO 37000:2024 “Korporativ idarəetmə. Rəhbəredici göstərişlər” yeni dövlət standartı qəbul edilib.

Qurumun məlumatına əsasən, dövlət standartı idarəetmə orqanlarında vəzifələrin effektiv, diqqətli və səmərəli formada yerinə yetirilməsini, o cümlədən idarəetmə prosesində inam, inklüzivlik, hesabatlılıq, etibarlılıq, operativlik, şəffaflıq və ədalətliliyin artırılmasını təmin edəcək idarəçilik prinsiplərini müəyyənləşdirir.

Yeni dövlət standartının tətbiqi müəssisə və təşkilatlarda korporativ idarəetmə prosedurlarını beynəlxalq tələblərə uyğunlaşdırmaqla maliyyə-iqtisadi fəaliyyətin səmərəliliyinin artırılmasına, risklərin effektiv idarə olunmasına, etibarlı daxili nəzarət sisteminin yaradılmasına imkan verəcək.

Sözügedən dövlət standartı “Uyğunluğun qiymətləndirilməsi” standartlaşdırması üzrə Texniki Komitə (AZSTAND/TK 08) tərəfindən müzakirəyə çıxarılıb və Azərbaycan Standartlaşdırma İnstitutu tərəfindən təsdiqlənərək standartlaşdırma üzrə normativ sənədlərin Dövlət Fonduna daxil edilib.

VergiBankdan xarici valyuta alan vergi ödəyicisi üçün məzənnə fərqi xərc kimi nəzərə alınırmı? VergiTorpaqların barteri zamanı tərəflərin ödəyəcəyi vergi məbləğinin hesablanması VergiYanlış ödənilmiş məcburi dövlət sosial sığorta məbləğinin geri qaytarılması VergiTəsisçiyə olan borc məbləğlərinin qaytarılması qaydası VergiMal mübadiləsi zamanı vergitutma VergiMüharibə veteranlarının vergi güzəşti hansı tarixdən hesablanır? VergiQeyri-kommersiya təşkilatlarının qeydiyyatı necə aparılır? VergiƏDV-nin bir hissəsinin geri qaytarılması hansı mallara aiddir? VergiNəqliyyat vasitəsini icarəyə götürən müəssisənin hansı vergi öhdəliyi yaranır? VergiVergi ödəyicisinin fəaliyyətinin aktivləşməsi hansı öhdəliklər yaradır?