Az\u0259rbaycan Respublikas\u0131 Konstitusiyas\u0131n\u0131n 109-cu madd\u0259sinin 32-ci b\u0259ndini r\u0259hb\u0259r tutaraq, Az\u0259rbaycan Respublikas\u0131nda fiskal siyas\u0259tin t\u0259kmill\u0259\u015fdirilm\u0259sini, d\u00f6vl\u0259t maliyy\u0259si, m\u00fchasibat u\u00e7otu, d\u00f6vl\u0259t x\u0259zin\u0259darl\u0131\u011f\u0131 v\u0259 d\u00f6vl\u0259t maliyy\u0259 n\u0259zar\u0259ti sah\u0259sind\u0259 islahatlar apar\u0131lmas\u0131n\u0131, d\u00f6vl\u0259t b\u00fcdc\u0259si g\u0259lirl\u0259rinin formala\u015fma m\u0259nb\u0259l\u0259rinin t\u0259kmill\u0259\u015fdirilm\u0259sini, d\u00f6vl\u0259t b\u00fcdc\u0259si x\u0259rcl\u0259rinin optimalla\u015fd\u0131r\u0131lmas\u0131n\u0131, habel\u0259 r\u0259q\u0259msal texnologiyalar v\u0259 innovasiyalar t\u0259tbiq edilm\u0259kl\u0259 s\u0259m\u0259r\u0259li icra v\u0259 n\u0259zar\u0259t mexanizminin yarad\u0131lmas\u0131n\u0131 t\u0259min etm\u0259k m\u0259qs\u0259dil\u0259 q\u0259rara al\u0131ram:<\/p>\n
2.1. Az\u0259rbaycan Respublikas\u0131 Maliyy\u0259 Nazirliyinin t\u0259klifl\u0259ri \u0259sas\u0131nda d\u00f6vl\u0259t orqanlar\u0131n\u0131n (qurumlar\u0131n\u0131n), d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n maliyy\u0259 v\u0259saiti alan d\u00f6vl\u0259t m\u00fclkiyy\u0259tind\u0259 olan v\u0259 paylar\u0131n\u0131n (s\u0259hml\u0259rinin) n\u0259zar\u0259t z\u0259rfi d\u00f6vl\u0259t\u0259 m\u0259xsus olan h\u00fcquqi \u015f\u0259xsl\u0259rin, d\u00f6vl\u0259t ad\u0131ndan yarad\u0131lan publik h\u00fcquqi \u015f\u0259xsl\u0259rin v\u0259 dig\u0259r t\u0259\u015fkilatlar\u0131n maliyy\u0259 s\u0259n\u0259dl\u0259rinin elektron qaydada m\u00fcbadil\u0259sinin t\u0259min edilm\u0259si \u00fc\u00e7\u00fcn \u00fc\u00e7 ay m\u00fcdd\u0259tind\u0259 z\u0259ruri t\u0259dbirl\u0259r g\u00f6rs\u00fcn;<\/p>\n
2.2. bu F\u0259rmandan ir\u0259li g\u0259l\u0259n dig\u0259r m\u0259s\u0259l\u0259l\u0259ri h\u0259ll etsin.<\/p>\n
3.1. a\u015fa\u011f\u0131dak\u0131larla ba\u011fl\u0131 t\u0259klifl\u0259rini \u00fc\u00e7 ay m\u00fcdd\u0259tind\u0259 haz\u0131rlay\u0131b Az\u0259rbaycan Respublikas\u0131n\u0131n Prezidentin\u0259 t\u0259qdim etsin:<\/p>\n
3.1.1. bu F\u0259rman\u0131n 1-ci, 3-c\u00fc, 4-c\u00fc v\u0259 6-c\u0131 hiss\u0259l\u0259ri n\u0259z\u0259r\u0259 al\u0131nmaqla, Az\u0259rbaycan Respublikas\u0131 qanunlar\u0131n\u0131n v\u0259 Az\u0259rbaycan Respublikas\u0131 Prezidentinin aktlar\u0131n\u0131n t\u0259kmill\u0259\u015fdirilm\u0259si;<\/p>\n
3.1.2. bu F\u0259rman\u0131n 1-ci hiss\u0259si il\u0259 yarad\u0131lan \u201cR\u0259q\u0259msal d\u00f6vl\u0259t maliyy\u0259si\u201d informasiya sisteminin \u0259sasnam\u0259sinin layih\u0259si;<\/p>\n
3.1.3. d\u00f6vl\u0259t m\u00fclkiyy\u0259tind\u0259 olan v\u0259 paylar\u0131n\u0131n (s\u0259hml\u0259rinin) n\u0259zar\u0259t z\u0259rfi d\u00f6vl\u0259t\u0259 m\u0259xsus olan h\u00fcquqi \u015f\u0259xsl\u0259rin v\u0259 publik h\u00fcquqi \u015f\u0259xsl\u0259rin illik v\u0259 ortam\u00fcdd\u0259tli d\u00f6vr \u00fczr\u0259 b\u00fcdc\u0259 layih\u0259l\u0259rinin v\u0259 proqnozlar\u0131n\u0131n, habel\u0259 g\u0259lir v\u0259 x\u0259rc smetalar\u0131n\u0131n icra v\u0259ziyy\u0259tinin monitorinqi v\u0259 icra g\u00f6st\u0259ricil\u0259rinin t\u0259hlili qaydalar\u0131n\u0131n layih\u0259si;<\/p>\n
3.1.4. d\u00f6vl\u0259t m\u00fclkiyy\u0259tind\u0259 olan v\u0259 paylar\u0131n\u0131n (s\u0259hml\u0259rinin) n\u0259zar\u0259t z\u0259rfi d\u00f6vl\u0259t\u0259 m\u0259xsus olan h\u00fcquqi \u015f\u0259xsl\u0259rin v\u0259 publik h\u00fcquqi \u015f\u0259xsl\u0259rin xalis m\u0259nf\u0259\u0259tinin b\u00f6l\u00fc\u015fd\u00fcr\u00fclm\u0259si v\u0259 dividend siyas\u0259tinin \u00fcmumi parametrl\u0259ri;<\/p>\n
3.1.5. d\u00f6vl\u0259t v\u0259saitind\u0259n istifad\u0259 \u00fczr\u0259 maliyy\u0259 qaydalar\u0131n\u0131n pozulmas\u0131 v\u0259 bu v\u0259saitd\u0259n t\u0259yinat\u0131 \u00fczr\u0259 istifad\u0259 edilm\u0259m\u0259si hallar\u0131na g\u00f6r\u0259 m\u0259suliyy\u0259tin t\u0259kmill\u0259\u015fdirilm\u0259si;<\/p>\n
3.2. 2026-c\u0131 ild\u0259n etibar\u0259n, bu F\u0259rman\u0131n 3.1.3-c\u00fc yar\u0131mb\u0259ndind\u0259 n\u0259z\u0259rd\u0259 tutulan qaydalara uy\u011fun olaraq, d\u00f6vl\u0259t m\u00fclkiyy\u0259tind\u0259 olan v\u0259 paylar\u0131n\u0131n (s\u0259hml\u0259rinin) n\u0259zar\u0259t z\u0259rfi d\u00f6vl\u0259t\u0259 m\u0259xsus olan h\u00fcquqi \u015f\u0259xsl\u0259rin v\u0259 d\u00f6vl\u0259t ad\u0131ndan yarad\u0131lan publik h\u00fcquqi \u015f\u0259xsl\u0259rin illik v\u0259 ortam\u00fcdd\u0259tli b\u00fcdc\u0259 layih\u0259l\u0259rinin v\u0259 proqnozlar\u0131n\u0131n, habel\u0259 illik g\u0259lir v\u0259 x\u0259rcl\u0259r smetalar\u0131n\u0131n icra v\u0259ziyy\u0259tinin monitorinqini h\u0259yata ke\u00e7irsin v\u0259 icra g\u00f6st\u0259ricil\u0259rini t\u0259hlil ed\u0259r\u0259k n\u0259tic\u0259l\u0259ri bar\u0259d\u0259 r\u00fcbd\u0259 bir d\u0259f\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Prezidentin\u0259 m\u0259lumat t\u0259qdim etsin;<\/p>\n
3.3. d\u00f6vl\u0259t orqanlar\u0131na (qurumlar\u0131na), d\u00f6vl\u0259t m\u00fclkiyy\u0259tind\u0259 olan v\u0259 paylar\u0131n\u0131n (s\u0259hml\u0259rinin) n\u0259zar\u0259t z\u0259rfi d\u00f6vl\u0259t\u0259 m\u0259xsus olan h\u00fcquqi \u015f\u0259xsl\u0259r\u0259, d\u00f6vl\u0259t ad\u0131ndan yarad\u0131lan publik h\u00fcquqi \u015f\u0259xsl\u0259r\u0259 v\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n maliyy\u0259 v\u0259saiti alan dig\u0259r t\u0259\u015fkilatlara d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n ayr\u0131lan v\u0259saitin istifad\u0259sinin, b\u00fcdc\u0259 ssudalar\u0131n\u0131n, d\u00f6vl\u0259t sifari\u015fi il\u0259 h\u0259yata ke\u00e7iril\u0259n layih\u0259l\u0259rin, subsidiya v\u0259 subvensiyalar\u0131n d\u00f6vl\u0259t x\u0259zin\u0259darl\u0131\u011f\u0131 vasit\u0259sil\u0259 \u00fcnvanl\u0131 icra edilm\u0259si v\u0259 onlar\u0131n b\u00fct\u00fcn bank hesablar\u0131na Az\u0259rbaycan Respublikas\u0131n\u0131n Maliyy\u0259 Nazirliyi yan\u0131nda D\u00f6vl\u0259t X\u0259zin\u0259darl\u0131q Agentliyi t\u0259r\u0259find\u0259n m\u00fc\u015fahid\u0259 mexanizminin yarad\u0131lmas\u0131 \u00fc\u00e7\u00fcn t\u0259dbirl\u0259r g\u00f6rs\u00fcn;<\/p>\n
3.4. d\u00f6vl\u0259t v\u0259saiti hesab\u0131na h\u0259yata ke\u00e7iril\u0259n d\u00f6vl\u0259t investisiya layih\u0259l\u0259rinin v\u0259 dig\u0259r infrastruktur layih\u0259l\u0259rinin maliyy\u0259 ekspertizas\u0131n\u0131n apar\u0131lmas\u0131n\u0131 t\u0259min etsin;<\/p>\n
3.5. d\u00f6vl\u0259t v\u0259saiti hesab\u0131na mal, i\u015f v\u0259 xidm\u0259tl\u0259rin sat\u0131n al\u0131nmas\u0131n\u0131n elektron m\u00fcqavil\u0259l\u0259r \u0259sas\u0131nda h\u0259yata ke\u00e7irilm\u0259sini t\u0259min etsin v\u0259 bu m\u00fcqavil\u0259l\u0259rin elektron qaydada ba\u011flan\u0131lmas\u0131n\u0131 t\u0259\u015fkil etsin;<\/p>\n
3.6. b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n, d\u00f6vl\u0259t m\u00fclkiyy\u0259tind\u0259 olan v\u0259 paylar\u0131n\u0131n (s\u0259hml\u0259rinin) n\u0259zar\u0259t z\u0259rfi d\u00f6vl\u0259t\u0259 m\u0259xsus olan h\u00fcquqi \u015f\u0259xsl\u0259rin v\u0259 d\u00f6vl\u0259t ad\u0131ndan yarad\u0131lan publik h\u00fcquqi \u015f\u0259xsl\u0259rin v\u0259saitl\u0259rinin t\u0259yinat\u0131 \u00fczr\u0259, m\u0259qs\u0259dli v\u0259 s\u0259m\u0259r\u0259li x\u0259rcl\u0259nm\u0259si \u00fcz\u0259rind\u0259 d\u00f6vl\u0259t maliyy\u0259 n\u0259zar\u0259tini h\u0259yata ke\u00e7irsin;<\/p>\n
3.7. d\u00f6vl\u0259t orqanlar\u0131n\u0131n (qurumlar\u0131n\u0131n), d\u00f6vl\u0259t m\u00fclkiyy\u0259tind\u0259 olan v\u0259 paylar\u0131n\u0131n (s\u0259hml\u0259rinin) n\u0259zar\u0259t z\u0259rfi d\u00f6vl\u0259t\u0259 m\u0259xsus olan h\u00fcquqi \u015f\u0259xsl\u0259rin, d\u00f6vl\u0259t ad\u0131ndan yarad\u0131lan publik h\u00fcquqi \u015f\u0259xsl\u0259rin v\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n maliyy\u0259 v\u0259saiti alan dig\u0259r t\u0259\u015fkilatlar\u0131n strukturu, \u015ftat vahidl\u0259ri v\u0259 \u0259m\u0259khaqq\u0131 sisteml\u0259rinin maliyy\u0259 ekspertizas\u0131n\u0131 h\u0259yata ke\u00e7irsin v\u0259 onlar\u0131n optimalla\u015fd\u0131r\u0131lmas\u0131 \u00fczr\u0259 t\u0259dbirl\u0259r g\u00f6rs\u00fcn;<\/p>\n
3.8. \u00fcmumi d\u00f6vl\u0259t xidm\u0259tl\u0259ri, t\u0259hsil, s\u0259hiyy\u0259, m\u0259d\u0259niyy\u0259t, idman, n\u0259qliyyat, rabit\u0259, m\u0259nzil-kommunal t\u0259s\u0259rr\u00fcfat\u0131, \u0259traf m\u00fchitin m\u00fchafiz\u0259si v\u0259 dig\u0259r sah\u0259l\u0259r \u00fczr\u0259 d\u00f6vl\u0259t v\u0259saiti hesab\u0131na maliyy\u0259l\u0259\u015fdiril\u0259n x\u0259rcl\u0259r\u0259 dair normativl\u0259rin t\u0259kmill\u0259\u015fdirilm\u0259si il\u0259 ba\u011fl\u0131 aidiyy\u0259ti d\u00f6vl\u0259t orqanlar\u0131n\u0131n (qurumlar\u0131n\u0131n) i\u015ftirak\u0131 il\u0259 t\u0259dbirl\u0259r g\u00f6rs\u00fcn.<\/p>\n