Cinay\u0259tkarlar\u0131n qeyri-qanuni yolla \u0259ld\u0259 etdikl\u0259ri g\u0259lirin m\u0259nb\u0259yini gizl\u0259tm\u0259si \u00fc\u00e7\u00fcn istifad\u0259 etdikl\u0259ri mexanizm\u0259 \u201c\u00e7irkli pullar\u0131n yuyulmas\u0131\u201d deyilir. <\/p>\n\n\n\n
\u00c7irkli pullar\u0131n yuyulmas\u0131 il\u0259 ba\u011fl\u0131 oxudu\u011fumuz ara\u015fd\u0131rmalarda \u201cof\u015for \u0259razil\u0259r\u201d, \u201cof\u015for \u015firk\u0259tl\u0259r\u201d terminl\u0259rin\u0259 \u00e7ox rast g\u0259lirik. <\/p>\n\n\n\n
Offshore (offshore) – Az\u0259rbaycan dilin\u0259 a\u00e7\u0131q d\u0259niz v\u0259 ya d\u0259niz kimi t\u0259rc\u00fcm\u0259 oluna bil\u0259r.<\/p>\n\n\n\n
\u00c7irkli pullar\u0131n yuyulmas\u0131n\u0131n az\u0259rbaycanca ad\u0131 \u201c\u00e7ama\u015f\u0131rxana\u201dd\u0131r. Bu termin ilk d\u0259f\u0259 M\u00fct\u0259\u015f\u0259kkil Cinay\u0259tkarl\u0131q v\u0259 Korrupsiyaya Qar\u015f\u0131 M\u00fcbariz\u0259 Layih\u0259si (OCCRP) t\u0259r\u0259find\u0259n 2014-c\u00fc ild\u0259 Rusiya Cama\u015f\u0131rxanas\u0131 il\u0259 ba\u011fl\u0131 apar\u0131lan ara\u015fd\u0131rmada i\u015fl\u0259dilib<\/a>. <\/p>\n\n\n\n N\u00fcmun\u0259l\u0259r:<\/strong><\/p>\n\n\n\n “Rusiya cama\u015f\u0131rxanas\u0131”<\/strong><\/p>\n\n\n\n Bu, 2014-c\u00fc ild\u0259 \u015e\u0259rqi Avropada \u0259n b\u00f6y\u00fck \u00e7irkli pullar\u0131n yuyulmas\u0131 \u0259m\u0259liyyat\u0131 hesab olunurdu. Bu, regiondak\u0131 g\u00fccl\u00fc \u015f\u0259xsl\u0259rl\u0259 \u0259laq\u0259li banklar v\u0259 \u015firk\u0259tl\u0259r vasit\u0259sil\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n “virtual \u00e7irkli pullar\u0131n yuyulmas\u0131 ma\u015f\u0131n\u0131” <\/a>idi.<\/p>\n\n\n\n \u201c\u00c7irkli pullar\u0131n yuyulmas\u0131 cama\u015f\u0131rxanas\u0131\u201d vasit\u0259sil\u0259 20 milyard AB\u015e dollar\u0131 m\u0259bl\u0259\u011find\u0259 v\u0259saiti t\u0259mizl\u0259yibl\u0259r. Proses moldoval\u0131 hakiml\u0259r t\u0259r\u0259find\u0259n \u201ct\u0259miz\u201d kimi qiym\u0259tl\u0259ndirilib. Yuyulmu\u015f, vergisiz v\u0259 r\u00fcsumsuz pullar daha sonra b\u00fct\u00fcn Avropaya yay\u0131ld\u0131.<\/p>\n\n\n\n Sonradan h\u00fcquq-m\u00fchafiz\u0259 orqanlar\u0131 Moldovada prokurorluq sisteminin ara\u015fd\u0131rmas\u0131na ba\u015flad\u0131lar. <\/p>\n\n\n\n \u00c7irkli pullarla m\u00fcbariz\u0259 i\u015fin\u0259 r\u0259hb\u0259rlik ed\u0259n Vasile \u015earko h\u0259min vaxt bildirmi\u015fdi ki, bir \u00e7ox hakim v\u0259 icra\u00e7\u0131 h\u0259bsxanaya d\u00fc\u015f\u0259 bil\u0259r.<\/p>\n\n\n\n OCCRP \u201cpulyuyan ma\u015f\u0131n\u0131\u201d idar\u0259 ed\u0259n metodlar\u0131 v\u0259 t\u0259r\u0259fdarlar\u0131 \u00fcz\u0259 \u00e7\u0131xarmaq \u00fc\u00e7\u00fcn sistemi d\u0259rinlikl\u0259rin\u0259 q\u0259d\u0259r inc\u0259l\u0259mi\u015fdi. M\u0259lum olmu\u015fdu ki, prosesd\u0259 i\u015ftirak ed\u0259n banklar v\u0259 \u015firk\u0259tl\u0259r Rusiya Prezidenti Vladimir Putinin \u0259misi o\u011flu v\u0259 KQB-y\u0259 yax\u0131n oldu\u011fu deyil\u0259n tan\u0131nm\u0131\u015f i\u015f adamlar\u0131 v\u0259 menecerl\u0259r t\u0259r\u0259find\u0259n idar\u0259 olunub.<\/p>\n\n\n\n Sistemin a\u00e7ar\u0131 <\/strong><\/p>\n\n\n\n Sistemin a\u00e7ar\u0131 is\u0259 bu idi: Moldova Avropa Birliyin\u0259 daxil olmaq ist\u0259yirdi. Lakin Rusiya il\u0259 d\u0259 s\u0131x \u0259laq\u0259l\u0259ri var idi. Bir n\u00f6v Avropa il\u0259 Rusiya aras\u0131nda s\u0131x\u0131\u015f\u0131b qalm\u0131\u015fd\u0131. Odur ki, bu proses\u0259 c\u0259lb edilm\u0259k \u00fc\u00e7\u00fcn se\u00e7ilmi\u015fdi. <\/p>\n\n\n\n Sistem Moldovan\u0131 h\u0259m \u00f6lk\u0259nin m\u0259hk\u0259m\u0259 sistemi vasit\u0259sil\u0259 t\u0259nziml\u0259yicil\u0259r\u0259 qar\u015f\u0131 h\u00fcquqi m\u00fcdafi\u0259ni t\u0259min etm\u0259k, h\u0259m d\u0259 qeyri-qanuni pullar\u0131 Avropa Birliyinin maliyy\u0259 sisteml\u0259rin\u0259 daxil etm\u0259k \u00fc\u00e7\u00fcn istifad\u0259 edirdi.<\/p>\n\n\n\n T\u0259mizl\u0259nm\u0259 prosesi<\/strong><\/p>\n\n\n\n \u00c7irkli pullar\u0131n \u0259b\u0259di problemi onun haradan g\u0259ldiyini a\u00e7\u0131qlamaqd\u0131r. Cinay\u0259t \u0259sas\u0259n, na\u011fd pul iqtisadiyyat\u0131 il\u0259 ba\u011fl\u0131d\u0131r. Y\u0259ni, mafiozlar v\u0259 ya \u00e7irkli pul \u0259ld\u0259 ed\u0259n d\u00f6vl\u0259t m\u0259murlar\u0131 \u0259ll\u0259rind\u0259ki na\u011fd pulla ba\u011fl\u0131 kims\u0259y\u0259, x\u00fcsus\u0259n d\u0259 vergi i\u015f\u00e7il\u0259rin\u0259 izahat verm\u0259k ist\u0259mil\u0259r. Bu da b\u00f6y\u00fck pul y\u0131\u011f\u0131nlar\u0131n\u0131n ortaya \u00e7\u0131xmas\u0131 il\u0259 n\u0259tic\u0259l\u0259nir. <\/p>\n\n\n\n Burada \u201cPulyuyan ma\u015f\u0131n\u201d d\u00f6vr\u0259y\u0259 girir. \u201cPulyuyan ma\u015f\u0131n\u201d s\u0131rf pulun m\u0259nb\u0259yini izah etm\u0259k \u00fc\u00e7\u00fcn i\u015fg\u00fczar f\u0259aliyy\u0259t ill\u00fcziyas\u0131 yarad\u0131r. Daha sonra i\u015fin qanunlara \u0259saslanan hiss\u0259si g\u0259lir. M\u0259hk\u0259m\u0259 d\u00f6vriyy\u0259y\u0259 girir v\u0259 pullar\u0131 qanuni ed\u0259n \u0259m\u0259liyyatlar\u0131 imzalay\u0131r. <\/p>\n\n\n\n B\u00fct\u00fcn bu prosesl\u0259rd\u0259 pulun \u0259sl sahibl\u0259ri is\u0259 gizl\u0259dilir. Of\u015for \u015firk\u0259tl\u0259r d\u00f6vr\u0259y\u0259 girir, al\u0131\u015f-veri\u015fi \u00f6z aralar\u0131nda h\u0259ll edirl\u0259r. <\/p>\n\n\n\n Sad\u0259 bir \u0259m\u0259liyyat\u0131n n\u0259tic\u0259si<\/strong><\/p>\n\n\n\n Proses B\u00f6y\u00fck Britaniyada yerl\u0259\u015f\u0259n, \u0259sl sahibi \u201cvergi c\u0259nn\u0259ti\u201dnin of\u015for duman\u0131nda gizl\u0259n\u0259n iki \u015firk\u0259tl\u0259 ba\u015flad\u0131. Bir \u015firk\u0259tl\u0259 k\u00fclli miqdarda pul borc verm\u0259y\u0259 raz\u0131la\u015fan ba\u015fqa bir \u015firk\u0259t aras\u0131nda he\u00e7 bir pul d\u0259yi\u015fm\u0259d\u0259n saxta m\u00fcqavil\u0259 ba\u011flan\u0131b. Burada h\u0259tta h\u0259r iki \u015firk\u0259tin sahibinin eyni \u015f\u0259xs oldu\u011fu d\u00fc\u015f\u00fcn\u00fcl\u00fcr.<\/p>\n\n\n\n N\u00f6vb\u0259ti m\u0259rh\u0259l\u0259d\u0259 m\u00fcqavil\u0259y\u0259 Moldova v\u0259t\u0259nda\u015f\u0131 t\u0259r\u0259find\u0259n idar\u0259 olunan \u015firk\u0259t z\u0259man\u0259t verir.<\/p>\n\n\n\n Sonra \u201cborc g\u00f6t\u00fcr\u0259n \u015firk\u0259t\u201d \u201ckredit \u015firk\u0259ti\u201dnd\u0259n ald\u0131\u011f\u0131n\u0131 \u00f6d\u0259m\u0259kd\u0259n imtina etdi. Bel\u0259likl\u0259, i\u015f Moldova M\u0259hk\u0259m\u0259sin\u0259 gedib. Hakim borcun real oldu\u011funu t\u0259sdiq edir v\u0259 \u015firk\u0259t\u0259 \u00f6d\u0259m\u0259yi \u0259mr edir. Bundan sonra borc alan \u015firk\u0259t v\u0259saiti dig\u0259r \u015firk\u0259tin Latviyada yerl\u0259\u015f\u0259n Trasta Komercbank-dak\u0131 hesab\u0131na k\u00f6\u00e7\u00fcr\u00fcr.<\/p>\n\n\n\n B\u0259li, indi t\u0259miz v\u0259 istifad\u0259y\u0259 yararl\u0131d\u0131r.<\/p>\n\n\n\n OCCRP, “\u00e7irkli pullar\u0131n yuyulmas\u0131” il\u0259 ba\u011fl\u0131 istintaq alt\u0131nda olan Rusiyada yerl\u0259\u015f\u0259n 19 bank\u0131n “\u00e7irkli pullar\u0131n yuyulmas\u0131 cama\u015f\u0131rxanas\u0131”ndan istifad\u0259 etdiyini a\u015fkar edib<\/a>. <\/p>\n\n\n\n Dig\u0259r k\u00f6m\u0259k\u00e7il\u0259r<\/strong><\/p>\n\n\n\n Ara\u015fd\u0131rma zaman\u0131 m\u0259lum olub ki, Moldovan\u0131n 15 m\u0259hk\u0259m\u0259sind\u0259 20-d\u0259n \u00e7ox hakim pullar\u0131n yuyulmas\u0131na k\u00f6m\u0259k edib. \u00dc\u00e7 il \u0259rzind\u0259 onlar t\u0259xmin\u0259n 20 milyard AB\u015e dollar\u0131 m\u0259bl\u0259\u011find\u0259 \u00e7irkli pulun yuyulmas\u0131 il\u0259 ba\u011fl\u0131 50-d\u0259n \u00e7ox m\u0259hk\u0259m\u0259 q\u0259rar\u0131 \u00e7\u0131xar\u0131blar. <\/p>\n\n\n\n Bu, 2013-c\u00fc ild\u0259 \u00fcmumi daxili m\u0259hsulu 8,5 milyard AB\u015e dollar\u0131ndan az olan Moldova kimi \u00f6lk\u0259 \u00fc\u00e7\u00fcn heyr\u0259tamiz m\u0259bl\u0259\u011fdir. <\/p>\n\n\n\n Hakiml\u0259rin taleyin\u0259 g\u0259linc\u0259, onlardan b\u0259zil\u0259ri istintaqa c\u0259lb edildi, h\u0259bs olundu, b\u0259zil\u0259ri is\u0259 istefa verdi. <\/p>\n\n\n\n \u201cPulyuyan ma\u015f\u0131n\u201d 2010-cu il oktyabr\u0131n 22-d\u0259 Britaniya \u015firk\u0259tinin Moldovan\u0131n paytaxt\u0131 Ki\u015finyovda ba\u015fqa bir B\u00f6y\u00fck Britaniya \u015firk\u0259tin\u0259 verdiyi kreditin zaminl\u0259rin\u0259 qar\u015f\u0131 m\u0259hk\u0259m\u0259y\u0259 iddias\u0131 il\u0259 a\u00e7\u0131l\u0131b. d\u0131. H\u0259min z\u0259man\u0259tin sahibl\u0259ri moldoval\u0131 hava liman\u0131 i\u015f\u00e7isi v\u0259 iki rus \u015firk\u0259ti olub. <\/p>\n\n\n\n OCCRP hava liman\u0131 i\u015f\u00e7isini i\u015f yerind\u0259, Ki\u015finyov hava liman\u0131nda tap\u0131b. O, 2010-cu ild\u0259 m\u00fclki aviasiya t\u0259hsilini ba\u015fa vurduqdan d\u0259rhal sonra Rusiya \u015firk\u0259tl\u0259rin\u0259 qo\u015fuldu\u011funu v\u0259 i\u015f axtard\u0131\u011f\u0131n\u0131 bildirib.<\/p>\n\n\n\n \u201cKanadadan olan bir dostum m\u0259ni soyad\u0131n\u0131 xat\u0131rlamad\u0131\u011f\u0131m bir Ukrayna v\u0259t\u0259nda\u015f\u0131 il\u0259 \u0259laq\u0259l\u0259ndirdi. Ki\u015finyov restoran\u0131nda g\u00f6r\u00fc\u015fd\u00fck v\u0259 o, m\u0259n\u0259 dedi ki, Rusiya, Ukrayna v\u0259 B\u00f6y\u00fck Britaniyada \u015firk\u0259tl\u0259ri var. M\u0259n\u0259 h\u0259m\u00e7inin m\u0259sl\u0259h\u0259t\u00e7i firmalar\u0131n\u0131n oldu\u011funu v\u0259 Moldovada filial a\u00e7maq ist\u0259dikl\u0259rini s\u00f6yl\u0259dil\u0259r. H\u0259min filiala menecerlik etm\u0259m ist\u0259nildi, q\u0259bul etdim, lakin bu, he\u00e7 vaxt ba\u015f tutmad\u0131. D\u00f6rd ay onlar \u00fc\u00e7\u00fcn i\u015fl\u0259dim v\u0259 yaln\u0131z 100 dollar qazand\u0131m\u201d.<\/p>\n\n\n\n Az\u0259rbaycan\u0131n \u201c\u00e7irkli pullar\u0131 yuyan cama\u015f\u0131rxana\u201ds\u0131<\/strong><\/p>\n\n\n\n \u0130\u015f 2017-ci ild\u0259 Danimarkan\u0131n \u201cBerlingske\u201d q\u0259zetin\u0259 2,5 milyard avro (2,9 milyard dollar) tran\u015f\u0131 g\u00f6st\u0259r\u0259n bank s\u0259n\u0259dl\u0259rinin s\u0131zmas\u0131 il\u0259 ba\u015flay\u0131b. Q\u0259zet bu m\u0259lumat\u0131 OCCRP il\u0259 payla\u015f\u0131b. Birg\u0259 ara\u015fd\u0131rma zaman\u0131 m\u0259lum olub ki, 2012 v\u0259 2014-c\u00fc ill\u0259rd\u0259 Az\u0259rbaycan h\u00f6kum\u0259ti m\u0259xfi \u00e7irkli pul fondundan avropal\u0131 m\u0259murlara r\u00fc\u015fv\u0259t verm\u0259k, d\u0259bd\u0259b\u0259li \u0259\u015fyalar almaq v\u0259 \u00e7irkli pullar\u0131 yumaq \u00fc\u00e7\u00fcn istifad\u0259 edib<\/a>. <\/p>\n\n\n\n H\u0259min ill\u0259rd\u0259 Az\u0259rbaycanda 90-a yax\u0131n h\u00fcquq m\u00fcdafi\u0259\u00e7isi, m\u00fcxalif\u0259t\u00e7i v\u0259 jurnalist siyasi motivl\u0259rl\u0259 h\u0259bs edilib.<\/p>\n\n\n\n Bu hadis\u0259l\u0259ri \u00f6rt-basd\u0131r etm\u0259k \u00fc\u00e7\u00fcn bir avropal\u0131 m\u0259mur, rejimi t\u0259rifl\u0259y\u0259n yaz\u0131lar yazan jurnalist, h\u00f6kum\u0259ti t\u0259rifl\u0259y\u0259n i\u015f adamlar\u0131 \u201c\u00e7irkli pulyuyan ma\u015f\u0131n\u201ddan pay ald\u0131lar.<\/p>\n\n\n\n H\u0259min \u015f\u0259xsl\u0259r \u00f6z m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn h\u0259tta YUNESKO, A\u015ePA kimi m\u00f6t\u0259b\u0259r t\u0259\u015fkilatlar\u0131 da h\u00f6kum\u0259tin piar\u0131na s\u0259f\u0259rb\u0259r edibl\u0259r.<\/p>\n\n\n\n 13 min tran\u015f pulu g\u00f6st\u0259r\u0259n s\u0259n\u0259dl\u0259rd\u0259n m\u0259lum oldu ki, Az\u0259rbaycan\u0131n \u201c\u00e7irkli pullar\u0131n yuyulmas\u0131 ma\u015f\u0131n\u0131\u201dn\u0131n \u00f6z\u0259yini d\u00f6rd \u0259sas bal\u0131qqula\u011f\u0131 \u015firk\u0259ti t\u0259\u015fkil edir. Bu \u015firk\u0259tl\u0259rin ham\u0131s\u0131 B\u00f6y\u00fck Britaniyada qeydiyyatdan ke\u00e7ib.<\/p>\n\n\n\n Avropan\u0131n \u0259n b\u00f6y\u00fck maliyy\u0259 qurumlar\u0131ndan biri say\u0131lan Danimarka bank\u0131n\u0131n transferl\u0259ri sor\u011fu-sual etm\u0259k \u0259v\u0259zin\u0259 onlara g\u00f6z yumdu\u011fu da m\u0259lum olub.<\/p>\n\n\n\n Bank\u0131n Estoniya filial\u0131 yuxar\u0131da ad\u0131 \u00e7\u0259kil\u0259n \u201cAz\u0259rbaycan \u00e7irkli pullar\u0131n yuyulmas\u0131 ma\u015f\u0131n\u0131\u201dn\u0131n d\u00f6rd \u015firk\u0259tin\u0259 operativ xidm\u0259t g\u00f6st\u0259rib v\u0259 onlar\u0131n hesablar\u0131ndan milyardlarla v\u0259saitin ke\u00e7m\u0259sin\u0259 \u015f\u0259rait yarad\u0131b.<\/p>\n\n\n\n Na\u011fd pul ax\u0131n\u0131n\u0131n b\u00f6y\u00fck hiss\u0259sinin son t\u0259yinat\u0131 m\u0259lum deyil, lakin s\u0259n\u0259dl\u0259r milyonlarla dollar\u0131n d\u00fcnyan\u0131n m\u00fcxt\u0259lif \u015firk\u0259tl\u0259rinin v\u0259 \u015f\u0259xsl\u0259rin bank hesablar\u0131na daxil oldu\u011funu g\u00f6st\u0259rir.<\/p>\n\n\n\n Pullar\u0131 almal\u0131 olan \u015f\u0259xsl\u0259rin aras\u0131nda h\u00f6kum\u0259t postlar\u0131 tutanlar da var. <\/p>\n\n\n\n V\u0259saitin 130 milyon dollar\u0131 iri \u0259cza\u00e7\u0131l\u0131q \u015firk\u0259tin\u0259 k\u00f6\u00e7\u00fcr\u00fcl\u00fcb. \u015eirk\u0259tin h\u0259mt\u0259sis\u00e7isi Az\u0259rbaycan Parlamentind\u0259 Avropa \u0130ttifaq\u0131 siyas\u0259t\u00e7il\u0259ri il\u0259 \u0259laq\u0259l\u0259r\u0259 cavabdeh olan deputatd\u0131r.<\/p>\n\n\n\n Ara\u015fd\u0131rmalara g\u00f6r\u0259 transferl\u0259rin bir hiss\u0259si birba\u015fa Az\u0259rbaycan h\u00f6kum\u0259tind\u0259n g\u0259lib. F\u00f6vq\u0259lad\u0259 Hallar Nazirliyi, M\u00fcdafi\u0259 Nazirliyi, Milli T\u0259hl\u00fck\u0259sizlik Nazirliyi 9 milyon dollar k\u00f6\u00e7\u00fcr\u00fcb.<\/p>\n\n\n\n Rusiyan\u0131n silah \u015firk\u0259ti 29 milyon dollar g\u00f6nd\u0259rib.<\/p>\n\n\n\n Pulun yar\u0131s\u0131 sirli bir \u015firk\u0259tin \u201cBeyn\u0259lxalq Bank\u201d hesab\u0131ndan g\u0259lib.<\/p>\n\n\n\n Beyn\u0259lxalq Bank\u0131n sabiq r\u0259hb\u0259ri v\u0259kili vasit\u0259sil\u0259 OCCRP-y\u0259 bildirib ki, onun transferl\u0259rind\u0259n x\u0259b\u0259ri yoxdur.<\/p>\n\n\n\n Metodologiya: <\/strong><\/p>\n\n\n\n 1. \u018fg\u0259r \u0259linizd\u0259 b\u00f6y\u00fck m\u0259bl\u0259\u011fd\u0259 k\u00f6\u00e7\u00fcrm\u0259l\u0259rl\u0259 ba\u011fl\u0131 bank s\u0259n\u0259dl\u0259ri varsa, ilk n\u00f6vb\u0259d\u0259 k\u00f6\u00e7\u00fcrm\u0259ni kimin etdiyin\u0259 bax\u0131n. Korrupsiyaya u\u011fram\u0131\u015f d\u00f6vl\u0259tl\u0259rd\u0259 bu c\u00fcr k\u00f6\u00e7\u00fcrm\u0259l\u0259r ad\u0259t\u0259n sad\u0259 insanlar\u0131n ad\u0131ndan h\u0259yata ke\u00e7irilir. M\u0259s\u0259l\u0259n, Az\u0259rbaycanda \u00f6z\u00fcn\u00fcn x\u0259b\u0259ri olmadan ad\u0131na bir ne\u00e7\u0259 \u015firk\u0259t a\u00e7\u0131lm\u0131\u015f \u015f\u0259xsl\u0259r olub<\/a>. H\u0259min \u015firk\u0259tl\u0259r vasit\u0259sil\u0259 tenderl\u0259r qazan\u0131l\u0131b, i\u015fl\u0259r g\u00f6r\u00fcl\u00fcb, b\u0259zi hallarda sahibinin boynuna k\u00fclli miqdarda vergi borcu da qoyulub. <\/p>\n\n\n\n 2. N\u00f6vb\u0259ti diqq\u0259t ed\u0259c\u0259yiniz m\u0259s\u0259l\u0259, h\u0259min k\u00f6\u00e7\u00fcrm\u0259nin hans\u0131 ad alt\u0131nda olmas\u0131d\u0131r. Bel\u0259 k\u00f6\u00e7\u00fcrm\u0259l\u0259r d\u00f6vl\u0259t m\u00fcqavil\u0259l\u0259ri ad\u0131 alt\u0131nda da edil\u0259 bilir. <\/p>\n\n\n\n 3. K\u00f6\u00e7\u00fcrm\u0259 \u015firk\u0259t t\u0259r\u0259find\u0259n h\u0259yata ke\u00e7irilibs\u0259, h\u0259min qurumun hans\u0131 \u00f6lk\u0259d\u0259 qeydiyyatdan ke\u00e7diyin\u0259, t\u00f6r\u0259m\u0259 \u015firk\u0259tl\u0259ri olub-olmad\u0131\u011f\u0131na, daha \u00e7ox hans\u0131 \u00f6lk\u0259l\u0259rd\u0259 i\u015f g\u00f6rd\u00fcy\u00fcn\u0259 bax\u0131n. A\u00e7\u0131q m\u0259nb\u0259l\u0259rd\u0259n \u015firk\u0259tin sahibi bar\u0259d\u0259 d\u0259 m\u0259lumat \u0259ld\u0259 etm\u0259k m\u00fcmk\u00fcn ola bil\u0259r. B\u0259z\u0259n bel\u0259 i\u015fl\u0259r yeni yarad\u0131lm\u0131\u015f \u015firk\u0259tl\u0259r t\u0259r\u0259find\u0259n h\u0259yata ke\u00e7iril\u0259 bilir<\/a>. <\/p>\n\n\n\n 4. Vasit\u0259\u00e7i bank da \u00f6n\u0259mlidir. Hans\u0131 \u00f6lk\u0259nin bank\u0131d\u0131r v\u0259 m\u0259bl\u0259\u011f b\u00f6y\u00fckd\u00fcrs\u0259, s\u0259b\u0259bl\u0259rini sor\u011fulayan m\u0259ktub g\u00f6nd\u0259rm\u0259k olar. <\/p>\n\n\n\n 5. K\u00f6\u00e7\u00fcrm\u0259ni ed\u0259n \u015firk\u0259t bar\u0259d\u0259 a\u00e7\u0131q m\u0259nb\u0259l\u0259rd\u0259n ne\u00e7\u0259nci ild\u0259 yarad\u0131ld\u0131\u011f\u0131, sahibinin kim oldu\u011fu, h\u0259min \u015f\u0259xsin ba\u015fqa \u015firk\u0259tl\u0259rinin d\u0259 olub-olmad\u0131\u011f\u0131n\u0131 ara\u015fd\u0131rmaq laz\u0131md\u0131r<\/a>. <\/p>\n\n\n\n 6. \u015eirk\u0259tin qeydiyyatdan ke\u00e7diyi \u00f6lk\u0259d\u0259 a\u00e7\u0131q m\u0259nb\u0259l\u0259rd\u0259n istifad\u0259 etm\u0259kl\u0259, bu \u015firk\u0259tin vergi \u00f6d\u0259yicisi olub-olmamas\u0131, daha \u00f6nc\u0259 hans\u0131 layih\u0259l\u0259ri icra etm\u0259si il\u0259 ba\u011fl\u0131 m\u0259lumat \u0259ld\u0259 ed\u0259 bil\u0259rsiniz. <\/p>\n\n\n\n 7. OCCRP-nin m\u0259lumat bazas\u0131nda \u015firk\u0259tin ad\u0131n\u0131 axtar\u0131\u015fa verm\u0259kl\u0259, sahibi, t\u00f6r\u0259m\u0259 \u015firk\u0259tl\u0259ri v\u0259 xarici \u00f6lk\u0259l\u0259rd\u0259ki filiallar\u0131 bar\u0259d\u0259 d\u0259 m\u0259lumat \u0259ld\u0259 etm\u0259k m\u00fcmk\u00fcnd\u00fcr<\/a>. <\/p>\n\n\n\n Az\u0259rbaycanla \u0259laq\u0259l\u0259ri olan \u015firk\u0259tl\u0259ri ara\u015fd\u0131rark\u0259n istifad\u0259 ed\u0259 bil\u0259c\u0259yiniz m\u0259nb\u0259l\u0259r:<\/strong><\/p>\n\n\n\n 1. \u0130st\u0259nil\u0259n \u015firk\u0259tin vergi \u00f6hd\u0259liyini yoxlamaq \u00fc\u00e7\u00fcn baxa bil\u0259rsiniz. Unutmay\u0131n ki, qanunla vergi borcu olan \u015firk\u0259t he\u00e7 bir tenderd\u0259 i\u015ftirak ed\u0259, iri layih\u0259l\u0259r h\u0259yata ke\u00e7ir\u0259 bilm\u0259z. \u018fg\u0259r \u015firk\u0259tin vergi borcu varsa v\u0259 b\u00f6y\u00fck i\u015fl\u0259r g\u00f6r\u00fcrs\u0259, onda bir \u015fey s\u0259hvdir:<\/p>\n\n\n\n