{"id":166,"date":"2019-12-17T19:05:13","date_gmt":"2019-12-17T19:05:13","guid":{"rendered":"http:\/\/www.kemaloktar.com\/?p=166"},"modified":"2019-12-25T19:30:10","modified_gmt":"2019-12-25T19:30:10","slug":"166","status":"publish","type":"post","link":"https:\/\/www.kemaloktar.com\/?p=166","title":{"rendered":"Gider K\u0131s\u0131tlamas\u0131 Getirilen Binek Otomobilleri Hangisi?"},"content":{"rendered":"\n

YASAL D\u00dcZENLEME<\/strong><\/p>\n\n\n\n

7194 say\u0131l\u0131 Torba Kanunun 13. maddesi ile\nGelir Vergisi Kanunun 40. maddesinin birinci f\u0131kras\u0131n\u0131n (1), (5) ve (7) numaral\u0131\nbentlerine eklenen parantez i\u00e7i h\u00fck\u00fcmlerle:<\/p>\n\n\n\n

a) Faaliyetleri k\u0131smen veya tamamen binek\notomobillerinin kiralanmas\u0131 veya \u00e7e\u015fitli \u015fekillerde i\u015fletilmesi olanlar\u0131n bu\nama\u00e7la kulland\u0131klar\u0131 hari\u00e7 olmak \u00fczere, kiralama yoluyla edinilen binek\notomobillerinin her birine ili\u015fkin ayl\u0131k kira bedelinin 5.500 T\u00fcrk liras\u0131na\nkadarl\u0131k k\u0131sm\u0131 ile binek otomobillerinin iktisab\u0131na ili\u015fkin \u00f6zel t\u00fcketim\nvergisi ve katma de\u011fer vergisi toplam\u0131n\u0131n en fazla 115.000 TL tutar\u0131ndaki k\u0131sm\u0131n\u0131n\ngider olarak dikkate al\u0131nabilece\u011fi,<\/p>\n\n\n\n

b) Faaliyetleri k\u0131smen veya tamamen binek\notomobillerinin kiralanmas\u0131 veya \u00e7e\u015fitli \u015fekillerde i\u015fletilmesi olanlar\u0131n bu\nama\u00e7la kulland\u0131klar\u0131 hari\u00e7 olmak \u00fczere, binek otomobillere ili\u015fkin giderlerin\nen fazla %70\u2019inin indirilebilece\u011fi,<\/p>\n\n\n\n

c) Faaliyetleri k\u0131smen veya tamamen binek\notomobillerinin kiralanmas\u0131 veya \u00e7e\u015fitli \u015fekillerde i\u015fletilmesi olanlar\u0131n bu\nama\u00e7la kulland\u0131klar\u0131 hari\u00e7 olmak \u00fczere, \u00f6zel t\u00fcketim vergisi ve katma de\u011fer\nvergisi hari\u00e7 ilk iktisap bedeli 135.000 TL\u2019yi, s\u00f6z konusu vergilerin maliyet\nbedeline eklendi\u011fi veya binek otomobilin ikinci el olarak iktisap edildi\u011fi\nh\u00e2llerde, amortismana tabi tutar\u0131 250.000 TL\u2019yi a\u015fan binek otomobillerinin her\nbirine ili\u015fkin ayr\u0131lan amortisman\u0131n en fazla bu tutarlara isabet eden k\u0131sm\u0131n\u0131n\ngider yaz\u0131labilece\u011fi, bu h\u00fckm\u00fcn uygulanmas\u0131nda binek otomobilin iktisap\nedildi\u011fi tarihte y\u00fcr\u00fcrl\u00fckte olan tutar\u0131n dikkate al\u0131naca\u011f\u0131,<\/p>\n\n\n\n

h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

Yine ayn\u0131 Kanunun 14. maddesiyle Gelir\nVergisi Kanununun 68. maddesinin birinci f\u0131kras\u0131n\u0131n (4) ve (5) numaral\u0131\nbentlerine eklenen parantez i\u00e7i h\u00fck\u00fcmlerle:<\/p>\n\n\n\n

a) \u00d6TV ve KDV hari\u00e7 ilk iktisap bedeli\n135.000 TL\u2019yi, s\u00f6z konusu vergilerin maliyet bedeline eklendi\u011fi veya binek\notomobilin ikinci el olarak iktisap edildi\u011fi h\u00e2llerde, amortismana tabi tutar\u0131\n250.000 TL\u2019yi a\u015fan binek otomobillerinin her birine ili\u015fkin ayr\u0131lan\namortisman\u0131n en fazla bu tutarlara isabet eden k\u0131sm\u0131 gider yaz\u0131labilecek,<\/p>\n\n\n\n

b) Binek otomobillerine ili\u015fkin giderlerin\nen fazla %70\u2019i ve kiralama yoluyla edinilen binek otomobillerinin her birine\nili\u015fkin ayl\u0131k kira bedelinin 5.500 TL\u2019ye kadarl\u0131k k\u0131sm\u0131 ile binek\notomobillerinin iktisab\u0131nda \u00f6denen \u00d6TV ve KDV toplam\u0131n\u0131n en fazla 115.000 TL\u2019ye\nkadarl\u0131k k\u0131sm\u0131 gider olarak dikkate al\u0131nabilecektir.<\/p>\n\n\n\n

Binek otomobillerine ili\u015fkin gider\nyaz\u0131lacak tutarlar\u0131n gayet net olarak anla\u015f\u0131ld\u0131\u011f\u0131 bu d\u00fczenlemede \u201ck\u00fc\u00e7\u00fck bir\nhususun\u201d flu kald\u0131\u011f\u0131 g\u00f6r\u00fcl\u00fcyor. Binek otomobili nedir?<\/p>\n\n\n\n

Torba Kanunun T.B.M.M.\u2019de g\u00f6r\u00fc\u015f\u00fclmesi\ns\u0131ras\u0131nda baz\u0131 milletvekillerince de merak edilen bu sorunun net olarak\ncevaplanmad\u0131\u011f\u0131n\u0131, KDV uygulamas\u0131 ile ayn\u0131 olaca\u011f\u0131 y\u00f6n\u00fcnde s\u00f6zl\u00fc a\u00e7\u0131klama\nyap\u0131ld\u0131\u011f\u0131n\u0131 biliyoruz. \u0130lgili maddelerin gerek\u00e7elerine bakt\u0131\u011f\u0131m\u0131zda da binek\notomobilinin ne oldu\u011funa dair bir a\u00e7\u0131klama bulunmad\u0131\u011f\u0131n\u0131 g\u00f6r\u00fcyoruz.<\/p>\n\n\n\n

Biz de yasa koyucunun gider k\u0131s\u0131tlamas\u0131 getirdi\u011fi binek otomobillerinin hangi ara\u00e7lar olabilece\u011fini ara\u015ft\u0131r\u0131nca a\u015fa\u011f\u0131daki sonu\u00e7lara vard\u0131k.<\/p>\n\n\n\n

KANUNLARDA \u201cB\u0130NEK OTOMOB\u0130L\u0130\u201d TANIMI VAR MI?<\/strong><\/p>\n\n\n\n

\u0130ki farkl\u0131 kanunda \u201cotomobil\u201d tan\u0131m\u0131 yer\nal\u0131yor. <\/p>\n\n\n\n

1-\nKarayollar\u0131 Trafik Kanunu: <\/strong>2918 say\u0131l\u0131 Karayollar\u0131 Trafik\nKanununun 3. maddesinde otomobil: \u201cYap\u0131s\u0131 itibar\u0131yla, s\u00fcr\u00fcc\u00fcs\u00fc dahil en fazla 9<\/strong> oturma yeri olan ve insan ta\u015f\u0131mak\ni\u00e7in imal edilmi\u015f bulunan motorlu ta\u015f\u0131t\u201d olarak tan\u0131mlan\u0131yor.<\/p>\n\n\n\n

S\u00fcr\u00fcc\u00fc s\u0131ras\u0131n\u0131n arkas\u0131nda ba\u015fka oturma\nyeri de bulunabilen, s\u00fcr\u00fcc\u00fc b\u00f6l\u00fcm\u00fc g\u00f6vdesi ile birle\u015fik kamyonetler panelvan olarak,\nyolcu veya y\u00fck ta\u015f\u0131yabilecek \u015fekilde imal edilmi\u015f olmakla beraber b\u00fct\u00fcn\ntekerlekleri motordan g\u00fc\u00e7 alan veya alabilen motorlu ta\u015f\u0131tlar ise arazi ta\u015f\u0131t\u0131\nolarak tan\u0131mlan\u0131yor.<\/p>\n\n\n\n

2-\nMotorlu Ta\u015f\u0131tlar Vergisi Kanunu <\/strong>197 say\u0131l\u0131 Motorlu\nTa\u015f\u0131tlar Vergisi Kanununun 2. maddesinde otomobil: \u201cYap\u0131s\u0131 itibar\u0131yla, s\u00fcr\u00fcc\u00fcs\u00fc\ndahil en \u00e7ok 8<\/strong> oturma yeri olan ve\ninsan ta\u015f\u0131mak i\u00e7in imal edilmi\u015f bulunan motorlu ara\u00e7t\u0131r\u201d \u015feklinde tan\u0131mlan\u0131yor.<\/p>\n\n\n\n

Bu Kanunda, \u015fof\u00f6r\u00fcnden ba\u015fka, oturmalar\u0131 \u015fart\u0131yla\nen \u00e7ok yedi yolcu alabilen, insan ta\u015f\u0131mak i\u00e7in imal edilmi\u015f olan ve bu maksatla\nkullan\u0131lan, yerle temas halinde d\u00f6rt tekerle\u011fi bulunan, \u015fekil ve yap\u0131l\u0131\u015f\u0131\nitibar\u0131yla otomobilden farkl\u0131 olan motorlu ta\u015f\u0131tlar (Carry-all, Travel-all,\nJeep-station vb.) kapt\u0131ka\u00e7t\u0131 olarak, yolcu veya y\u00fck ta\u015f\u0131yabilecek \u015fekilde imal\nedilmi\u015f olmakla beraber b\u00fct\u00fcn tekerlekleri motordan g\u00fc\u00e7 alan veya alabilen\nmotorlu ara\u00e7lar arazi ta\u015f\u0131t\u0131 olarak, azami toplam a\u011f\u0131rl\u0131\u011f\u0131 3500 kilogram\u0131 ge\u00e7meyen\nkapal\u0131 kasal\u0131 (yandan caml\u0131 olanlar dahil) s\u00fcr\u00fcc\u00fc k\u0131sm\u0131ndan ba\u015fka tek veya daha\nfazla s\u0131ral\u0131 oturma yeri bulunan insan ve y\u00fck ta\u015f\u0131mak i\u00e7in imal edilmi\u015f olan ta\u015f\u0131tlar\nda panelvan olarak tan\u0131mlanmaktad\u0131r.<\/p>\n\n\n\n

G\u00f6r\u00fcld\u00fc\u011f\u00fc gibi her iki kanunda tan\u0131m\n\u201cotomobil\u201d olarak yap\u0131lm\u0131\u015f olup, \u201cbinek otomobili\u201d \u015feklinde bir tan\u0131m yok.\nAyr\u0131ca Karayollar\u0131 Trafik Kanunu 8+1 koltuklu ara\u00e7lara otomobil derken, Motorlu\nTa\u015f\u0131tlar Vergisi Kanunu 7+1 koltuklu araca otomobil diyor. Motorlu Ta\u015f\u0131tlar\nVergisi Kanununa g\u00f6re 8+1 koltuklu ara\u00e7 minib\u00fcs tan\u0131m\u0131na giriyor.<\/p>\n\n\n\n

Bunlardan ba\u015fka otomobil veya binek\notomobili tan\u0131m\u0131 yap\u0131lan ba\u015fka bir kanun yok.<\/p>\n\n\n\n

\u00d6rne\u011fin KDV Kanununun 30\/b maddesinde \u201cFaaliyetleri\nk\u0131smen veya tamamen binek\notomobillerinin<\/strong> kiralanmas\u0131 veya \u00e7e\u015fitli \u015fekillerde i\u015fletilmesi olanlar\u0131n\nbu ama\u00e7la kulland\u0131klar\u0131 hari\u00e7 olmak \u00fczere, i\u015fletmelere ait binek otomobillerinin<\/strong> al\u0131\u015f vesikalar\u0131nda g\u00f6sterilen katma de\u011fer\nvergisi\u201dnin indirim konusu yap\u0131lamayaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. Ancak KDV\nKanununun herhangi bir maddesinde binek otomobili tan\u0131m\u0131 yap\u0131lmad\u0131\u011f\u0131 gibi,\nherhangi bir mevzuata da at\u0131f yap\u0131lmam\u0131\u015f, tan\u0131m yapmas\u0131 i\u00e7in herhangi bir kurum\nveya kurulu\u015fa yetki de verilmemi\u015ftir.<\/p>\n\n\n\n

KDV NASIL UYGULANIYOR?<\/strong><\/p>\n\n\n\n

Yukar\u0131da belirtti\u011fimiz gibi, KDV Kanununun\n30\/b maddesinde i\u015fletmelere ait binek\notomobillerinin<\/strong> al\u0131\u015f\u0131nda \u00f6denen KDV i\u00e7in indirim k\u0131s\u0131tlamas\u0131 h\u00fckm\u00fc d\u00fczenlenmi\u015f\nolmakla birlikte, bu kanunda binek otomobili tan\u0131m\u0131 yok. Bu maddenin\nuygulanmas\u0131nda 2007\/13033 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 eki (I) say\u0131l\u0131 listenin\n9. s\u0131ras\u0131nda yer alan a\u00e7\u0131klama esas al\u0131n\u0131yor.<\/p>\n\n\n\n

\u015e\u00f6yle ki, KDV oranlar\u0131n\u0131n tespit edildi\u011fi\ns\u00f6z\u00fc edilen Kararname eki %1 oran\u0131na tabi mal ve hizmetlerin yer ald\u0131\u011f\u0131 (I)\nsay\u0131l\u0131 listenin 9. s\u0131ras\u0131nda: \u201cA\u015fa\u011f\u0131da tan\u0131mlar\u0131 yap\u0131lan motorlu ta\u015f\u0131tlardan\nyaln\u0131z “kullan\u0131lm\u0131\u015f” olanlar\u201d denildikten sonra, T\u00fcrk G\u00fcmr\u00fck Tarife\nCetvelinin 87.03 pozisyonundaki binek otomobilleri ve esas itibariyle insan\nta\u015f\u0131mak \u00fczere imal edilmi\u015f di\u011fer motorlu ta\u015f\u0131tlar say\u0131lm\u0131\u015ft\u0131r. B\u00f6ylece 87.03\ntarife pozisyonunda s\u0131n\u0131fland\u0131r\u0131lan binek otomobillerinin kullan\u0131lm\u0131\u015flar\u0131n\u0131n\ntesliminde KDV oran\u0131n\u0131n %1 olarak uygulanmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Ancak bu s\u0131ran\u0131n\nsonuna eklenen parantez i\u00e7i h\u00fck\u00fcmle KDV Kanununun 30\/b maddesine g\u00f6re binek\notomobillerinin al\u0131m\u0131nda y\u00fcklenilen KDV\u2019yi indirim hakk\u0131 bulunan m\u00fckelleflerin,\nbu ara\u00e7lar\u0131 tesliminde %18 oran\u0131nda KDV uygulanaca\u011f\u0131 belirtilmi\u015ftir.<\/p>\n\n\n\n

Kararnamede 87.03 tarife pozisyonunda\ntan\u0131mlanan ara\u00e7lar esas al\u0131narak, bunlar\u0131n kullan\u0131lm\u0131\u015f olanlar\u0131n\u0131n tesliminde\n%1 oran\u0131 uygulanmas\u0131, Kanunun 30\/b maddesine g\u00f6re binek otomobili al\u0131m\u0131nda\n\u00f6dedi\u011fi KDV\u2019yi indirim hakk\u0131 bulunan m\u00fckelleflerin bu ara\u00e7lar\u0131 ikinci el olarak\nsat\u0131\u015f\u0131nda %18 oran\u0131 uygulanmas\u0131n\u0131n \u00f6ng\u00f6r\u00fclmesi, KDV Kanununun 30\/b maddesinde\ns\u00f6z\u00fc edilen \u201cbinek otomobilleri\u201dnin, 87.03 tarife pozisyonuna giren ara\u00e7lar\noldu\u011fu \u015feklinde yorumlanarak i\u015flem yap\u0131lmaktad\u0131r. Ancak Kanunun 30\/b maddesinde\nge\u00e7en \u201cbinek otomobili\u201d tan\u0131m\u0131n\u0131n kanunda yer almad\u0131\u011f\u0131, ba\u015fka kanunlara at\u0131fta\nbulunulmad\u0131\u011f\u0131 ve tan\u0131m yapma konusunda herhangi bir merciye yetki verilmedi\u011fi\ng\u00f6z\u00f6n\u00fcne al\u0131nd\u0131\u011f\u0131nda, bu uygulaman\u0131n yasal dayana\u011f\u0131 olmad\u0131\u011f\u0131 ileri\ns\u00fcr\u00fclebilecektir.<\/p>\n\n\n\n

\u00d6TV\u2019DE DURUM NE?<\/strong><\/p>\n\n\n\n

\u00d6TV Kanunu kapsam\u0131na giren mallar\u0131n\nbelirlendi\u011fi T\u00fcrk G\u00fcmr\u00fck Tarife Cetvelinin 87.03 tarife pozisyonunun ba\u015fl\u0131\u011f\u0131 \u201cBinek\notomobilleri ve esas itibariyle insan ta\u015f\u0131mak \u00fczere imal edilmi\u015f di\u011fer motorlu\nta\u015f\u0131tlar\u201dd\u0131r. Bu tarife pozisyonunda, \u015fof\u00f6r dahil 9 ki\u015fiye (8+1) kadar insan\nta\u015f\u0131mak \u00fczere imal edilmi\u015f motorlu ta\u015f\u0131tlar yer almaktad\u0131r. Tarife cetvelinde\nbinek otomobilinin ne oldu\u011fu y\u00f6n\u00fcnde bir a\u00e7\u0131klama bulunmamakla birlikte, 3 Seri\nNo.lu G\u00fcmr\u00fck Genel Tebli\u011fi (G\u00fcmr\u00fck Tarife Cetveli \u0130zahnamesi) ekindeki 87.03\ntarife pozisyonundaki mallara ili\u015fkin (2\/a) s\u0131ras\u0131nda \u201cBinek otomobilleri (\u00f6rne\u011fin;\nyar\u0131\u015f arabalar\u0131, spor arabalar\u0131, limuzin, taksi)\u201d \u015feklinde bir a\u00e7\u0131klama yer\nalmaktad\u0131r. \u0130zahnamede \u00f6zellikle belirtilen \u201cKar arac\u0131, golf arac\u0131, ambulans,\ncenaze arabas\u0131, hapishane minib\u00fcs\u00fc, motorlu karavan, \u00fc\u00e7 veya d\u00f6rt tekerlekli\nATV\u201d gibi ara\u00e7lar d\u0131\u015f\u0131ndaki \u015fof\u00f6r dahil 9 ki\u015fiye kadar insan ta\u015f\u0131mak \u00fczere imal\nedilmi\u015f ara\u00e7lar binek otomobili olarak de\u011ferlendiriliyor.<\/p>\n\n\n\n

Buna g\u00f6re, sedan, station vagon, hatchback,\ncoupe, mini, mikro, yar\u0131\u015f arabas\u0131, jip, cabrio, crossover, arazi ta\u015f\u0131t\u0131, MPV, SUV\ntipi ara\u00e7lar\u0131n yan\u0131 s\u0131ra \u015fof\u00f6r dahil 9 ki\u015fiye kadar insan ta\u015f\u0131yabilen \u00e7ift veya\n\u00fc\u00e7 s\u0131ra koltuklu panelvan, cityvan, \u00e7ift kabinli ara\u00e7lar da (iki aks aras\u0131\nuzunlu\u011fun yar\u0131s\u0131 kasan\u0131n uzunlu\u011fundan az olanlar hari\u00e7) binek otomobili\ns\u0131n\u0131f\u0131nda yer al\u0131yor.<\/p>\n\n\n\n

Ancak unutulmamal\u0131d\u0131r ki, T\u00fcrk G\u00fcmr\u00fck\nTarife Cetveli, Cumhurba\u015fkan\u0131 Kararnamesi (daha \u00f6nce Bakanlar Kurulu Karar\u0131)\nile y\u00fcr\u00fcrl\u00fc\u011fe konulan ikincil mevzuat h\u00fckm\u00fcndedir. Dolay\u0131s\u0131yla kanunda yap\u0131lan\nbir d\u00fczenleme i\u00e7in Kararnamenin referans al\u0131nmas\u0131 i\u00e7in, ilgili kanunda a\u00e7\u0131k bir\nh\u00fck\u00fcm bulunmas\u0131 gerekir. <\/p>\n\n\n\n

SONU\u00c7<\/strong><\/p>\n\n\n\n

Bu \u00e7al\u0131\u015fmada, 7194 say\u0131l\u0131 Kanunla Gelir\nVergisi Kanununda yap\u0131lan d\u00fczenlemeler ile gider k\u0131s\u0131tlamalar\u0131 getirilen binek otomobillerinin\nhangileri oldu\u011funu a\u00e7\u0131kl\u0131\u011fa kavu\u015fturamad\u0131k.<\/p>\n\n\n\n

– Karayollar\u0131 Trafik Kanununa g\u00f6re \u015fof\u00f6r\ndahil 9<\/strong> ki\u015fiye kadar insan ta\u015f\u0131maya\nmahsus ara\u00e7lar m\u0131?<\/p>\n\n\n\n

– Motorlu Ta\u015f\u0131tlar Vergisi Kanununa g\u00f6re\n\u015fof\u00f6r dahil 8<\/strong> ki\u015fiye kadar insan\nta\u015f\u0131maya mahsus ara\u00e7lar m\u0131?<\/p>\n\n\n\n

– KDV ve \u00d6TV uygulamalar\u0131n\u0131n esas ald\u0131\u011f\u0131\nT\u00fcrk G\u00fcmr\u00fck Tarife Cetvelinin 87.03 tarife pozisyonunda yer alan sedan, station\nvagon, hatchback, coupe, mini, mikro, yar\u0131\u015f arabas\u0131, jip, cabrio, crossover,\narazi ta\u015f\u0131t\u0131, MPV, SUV, panelvan, cityvan, \u00e7ift kabinli ara\u00e7lar m\u0131?<\/p>\n\n\n\n

– Yoksa ba\u015fka ara\u00e7lar m\u0131?<\/p>\n\n\n\n

binek otomobili say\u0131larak gider\nk\u0131s\u0131tlamalar\u0131na tabi tutulacak.<\/p>\n\n\n\n

Herhalde Hazine ve Maliye Bakanl\u0131\u011f\u0131 bu\nkonuya bir a\u00e7\u0131klama getirecektir. A\u00e7\u0131klamay\u0131 ve dayana\u011f\u0131n\u0131 merakla bekliyoruz.<\/p>\n","protected":false},"excerpt":{"rendered":"

YASAL D\u00dcZENLEME 7194 say\u0131l\u0131 Torba Kanunun 13. maddesi ile Gelir Vergisi Kanunun 40. maddesinin birinci f\u0131kras\u0131n\u0131n (1), (5) ve (7) numaral\u0131 bentlerine eklenen parantez i\u00e7i h\u00fck\u00fcmlerle: a) Faaliyetleri k\u0131smen veya tamamen binek otomobillerinin kiralanmas\u0131 veya \u00e7e\u015fitli \u015fekillerde i\u015fletilmesi olanlar\u0131n bu ama\u00e7la kulland\u0131klar\u0131 hari\u00e7 olmak \u00fczere, kiralama yoluyla edinilen binek otomobillerinin her birine ili\u015fkin ayl\u0131k kiraHakk\u0131nda daha fazlas\u0131n\u0131 oku Gider K\u0131s\u0131tlamas\u0131 Getirilen Binek Otomobilleri Hangisi?<\/span>[…]<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[4],"tags":[],"_links":{"self":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/166"}],"collection":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=166"}],"version-history":[{"count":6,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/166\/revisions"}],"predecessor-version":[{"id":231,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/166\/revisions\/231"}],"wp:attachment":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=166"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=166"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=166"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}