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Qeydiyyat qaydaları
24 Noyabr 2020

VERGİLƏR

SOSİAL-İQTİSADİ ONLAYN QƏZET

Qeydiyyat qaydaları

Hüquqi şəxsin qeydiyyatı üçün hansı sənədlər tələb olunur? Əgər təsisçi və ASAN imza olmasa, təyin ediləcək direktor adına yazılan etibarnamə ilə qeydiyyatdan keçmək mümkündürmü?

Vergilər Nazirliyindən bildirilib ki, yerli investisiyalı kommersiya hüquqi şəxslərin dövlət qeydiyyatına alınması üçün onun hüquqi ünvanı üzrə qeydiyyatını aparan müvafiq vergi orqanına "Kommersiya qurumunun dövlət qeydiyyatı haqqında ərizə" ilə müraciət edilməlidir. Ərizə təsisçi (bir neçə təsisçi olduqda isə, bütün təsisçilər) və ya onun (onların) müvafiq qaydada vəkil etdiyi şəxs tərəfindən imzalanır və notariat qaydasında təsdiqlənir. Ərizə ilə birlikdə hüquqi şəxs statusu almaq istəyən qurumun təsisçisi (təsisçiləri) və ya onun (onların) səlahiyyətli nümayəndəsi tərəfindən təsdiq edilmiş nizamnamə (2 nüsxədə), hüquqi şəxs statusu almaq istəyən qurumun yaradılması, nizamnaməsinin təsdiq edilməsi və idarəetmə orqanlarının formalaşdırılması haqqında təsisçi (təsisçilər və ya onların səlahiyyətli nümayəndələri) tərəfindən təsdiq edilmiş qərarlar, "Kommersiya qurumunun dövlət qeydiyyatı haqqında ərizə”nin təsisçilər barədə əlavəsi (qurumun təsisçisi hüquqi şəxs olduqda "Təsisçi-hüquqi şəxslər barədə məlumat", onun dövlət qeydiyyatı haqqında şəhadətnaməsinin (dövlət reyestrindən çıxarışın) və nizamnaməsinin notariat qaydasında təsdiq olunmuş surəti, fiziki şəxs olduqda isə "Təsisçi-fiziki şəxslər barədə məlumat", onun şəxsiyyətini təsdiq edən sənədin surəti), təsisçilər tərəfindən icraedici səlahiyyətlərə malik olan qanuni təmsilçinin və ya rəhbərin təyin edilməsi barədə qərarın surəti (qanuni təmsilçinin və ya rəhbərin şəxsiyyətini təsdiq edən sənədin surəti), hüquqi şəxs statusu almaq istəyən qurumun hüquqi ünvanını təsdiq edən sənəd, məhdud məsuliyyətli cəmiyyətin nizamnaməsində nizamnamə kapitalının müəyyən müddətə, yəni 3 aydan çox olmayan müddətdə ödənilməsi nəzərdə tutulmayıbsa, nizamnamə kapitalının ödənilməsini təsdiq edən sənəd ((bank qəbzi, daşınmaz əmlakın ipotekası və sair), habelə nizamnamə kapitalına pul formasında ödənilməyən əmlak qoyulduqda əmlakın qiymətləndirilməsi haqqında müstəqil auditor rəyi), dövlət rüsumunun ödənilməsi haqqında sənəd və ərizə təsisçinin (təsisçilərin) müvafiq qaydada vəkil etdiyi şəxs tərəfindən imzalandıqda etibarnamə təqdim olunur.

Azərbaycan Respublikasının fiziki və hüquqi şəxsləri tərəfindən təsis edilən yerli investisiyalı məhdud məsuliyyətli cəmiyyətlərin dövlət qeydiyyatının heç bir rüsum ödənilmədən elektron qaydada aparılması da mümkündür. Yerli investisiyalı məhdud məsuliyyətli cəmiyyətin elektron qeydiyyatı gücləndirilmiş elektron imzadan (o cümlədən ASAN İmzadan) istifadə etməklə, eyni zamanda elektron imza olmadan da İnternet Vergi İdarəsi portalının "Onlayn kargüzarlıq və e-VHF" bölməsinin "H/Ş elektron qeydiyyatı" hissəsinə daxil olaraq həyata keçirilir.