{"id":1805,"date":"2016-02-08T17:36:47","date_gmt":"2016-02-08T15:36:47","guid":{"rendered":"https:\/\/yilmazyildirim.com.tr\/test2\/?p=1805"},"modified":"2016-02-08T17:37:09","modified_gmt":"2016-02-08T15:37:09","slug":"1805","status":"publish","type":"post","link":"https:\/\/yilmazyildirim.com.tr\/test2\/1805.html","title":{"rendered":"Bedelsiz mal teslimi belge d\u00fczeni ve Form Ba-Bs Hk."},"content":{"rendered":"\n\n\n\n\n\n
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T.C.<\/strong><\/span><\/p>\n

GEL\u0130R \u0130DARES\u0130 BA\u015eKANLI\u011eI<\/strong><\/span><\/p>\n

\u0130ZM\u0130R VERG\u0130 DA\u0130RES\u0130 BA\u015eKANLI\u011eI<\/strong><\/span><\/p>\n

M\u00fckellef Hizmetleri Usul Grup M\u00fcd\u00fcrl\u00fc\u011f\u00fc<\/strong><\/span><\/p>\n

\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

Say\u0131<\/span><\/td>\n\n

:<\/span><\/p>\n<\/td>\n

67854564-1741-51<\/span><\/td>\n\n

30\/01\/2015<\/span><\/p>\n<\/td>\n<\/tr>\n

Konu<\/span><\/td>\n\n

:<\/span><\/p>\n<\/td>\n

Bedelsiz mal teslimi belge d\u00fczeni ve Form Ba-Bs Hk.<\/span><\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u0130lgide kay\u0131tl\u0131 \u00f6zelge talep formunda; … Vergi Dairesi M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn … vergi kimlik numaras\u0131nda kay\u0131tl\u0131 m\u00fckellefi oldu\u011funuz belirtilerek;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – Bedelsiz ihracat i\u015flemlerinde faturan\u0131n sadece mal cinsi ve miktar\u0131n\u0131 g\u00f6sterecek \u015fekilde s\u0131f\u0131r bedelli mi yoksa emsal bedel \u00fczerinden mi d\u00fczenlenece\u011fi,<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – Bedelsiz teslimlere ili\u015fkin muhasebe kayd\u0131n\u0131n nas\u0131l olaca\u011f\u0131,<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – Bedelsiz ihracat ve ithalatlar\u0131n Ba-Bs bildirim formlar\u0131nda nas\u0131l g\u00f6sterilece\u011fi,<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – Yurt i\u00e7i bedelsiz numune teslimlerinde teslimin sadece sevk irsaliyesi ile yap\u0131labilmesinin m\u00fcmk\u00fcn olup olmad\u0131\u011f\u0131<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 hususlar\u0131nda Ba\u015fkanl\u0131\u011f\u0131m\u0131z g\u00f6r\u00fc\u015f\u00fc istenilmektedir.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 213 say\u0131l\u0131 Vergi Usul Kanununun 227 nci maddesinde; bu Kanuna g\u00f6re tutulan ve \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slarla olan m\u00fcnasebet ve muamelelere ait olan kay\u0131tlar\u0131n tevsikinin mecburi oldu\u011fu belirtilmi\u015f, 229 uncu maddesinde; fatura, sat\u0131lan emtia veya yap\u0131lan i\u015f kar\u015f\u0131l\u0131\u011f\u0131nda m\u00fc\u015fterinin bor\u00e7land\u0131\u011f\u0131 mebla\u011f\u0131 g\u00f6stermek \u00fczere emtiay\u0131 satan veya i\u015fi yapan t\u00fcccar taraf\u0131ndan m\u00fc\u015fteriye verilen ticari vesika olarak tan\u0131mlanm\u0131\u015ft\u0131r.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Ayn\u0131 Kanunun “Faturan\u0131n \u015eekli” ba\u015fl\u0131kl\u0131 230 uncu maddesinin 1 inci f\u0131kras\u0131n\u0131n (5) numaral\u0131 bendinde; “Sat\u0131lan mallar\u0131n teslim tarihi ve irsaliye numaras\u0131, (Mal\u0131n al\u0131c\u0131ya teslim edilmek \u00fczere sat\u0131c\u0131 taraf\u0131ndan ta\u015f\u0131nd\u0131\u011f\u0131 veya ta\u015f\u0131tt\u0131r\u0131ld\u0131\u011f\u0131 hallerde sat\u0131c\u0131n\u0131n, teslim edilen mal\u0131n al\u0131c\u0131 taraf\u0131ndan ta\u015f\u0131nmas\u0131 veya ta\u015f\u0131tt\u0131r\u0131lmas\u0131 halinde al\u0131c\u0131n\u0131n, ta\u015f\u0131nan veya ta\u015f\u0131tt\u0131r\u0131lan mallar i\u00e7in sevk irsaliyesi d\u00fczenlenmesi ve ta\u015f\u0131tta bulundurulmas\u0131 \u015fartt\u0131r.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Mal\u0131n, bir m\u00fckellefin birden \u00e7ok i\u015f yerleri ile \u015fubeleri aras\u0131nda ta\u015f\u0131nd\u0131\u011f\u0131 veya sat\u0131lmak \u00fczere bir komisyoncu veya di\u011fer bir arac\u0131ya g\u00f6nderildi\u011fi hallerde de, mal\u0131n g\u00f6nderen taraf\u0131ndan sevk irsaliyesine ba\u011flanmas\u0131 gereklidir. Bu bentte yaz\u0131l\u0131 irsaliyeler hakk\u0131nda fiyat ve bedel ile ilgili bilgiler hari\u00e7 olmak \u00fczere, bu madde h\u00fckm\u00fc ile 231 inci madde h\u00fckm\u00fc uygulan\u0131r. \u0130rsaliyelerde mal\u0131n nereye ve kime g\u00f6nderildi\u011fi ayr\u0131ca belirtilir.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u015eu kadar ki nihai t\u00fcketicilerin t\u00fcketim amac\u0131yla perakende olarak sat\u0131n ald\u0131klar\u0131 mallar\u0131 kendilerinin ta\u015f\u0131mas\u0131 veya ta\u015f\u0131tt\u0131rmas\u0131 halinde bu mallara ait fatura veya perakende sat\u0131\u015f fi\u015finin bulunmas\u0131 \u015fart\u0131yla sevk irsaliyesi aranmaz.)…” h\u00fckm\u00fc yer almaktad\u0131r.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 An\u0131lan bent h\u00fckm\u00fcnden de anla\u015f\u0131laca\u011f\u0131 \u00fczere, sevk irsaliyesi ticari mal hareketinin izlenmesi i\u00e7in d\u00fczenlenen bir belgedir.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00d6te yandan, Mezkur Kanunun 231 inci maddesinin (5) numaral\u0131 bendinde; faturan\u0131n mal\u0131n teslimi veya hizmetin yap\u0131ld\u0131\u011f\u0131 tarihten itibaren azami yedi g\u00fcn i\u00e7inde d\u00fczenlenece\u011fi, bu s\u00fcre i\u00e7erisinde d\u00fczenlenmeyen faturalar\u0131n hi\u00e7 d\u00fczenlenmemi\u015f say\u0131laca\u011f\u0131, 232 inci maddesinde ise birinci ve ikinci s\u0131n\u0131f t\u00fcccarlarla kazanc\u0131 basit usulde tespit edilenler ve defter tutmak mecburiyetinde olan \u00e7ift\u00e7ilerin satt\u0131klar\u0131 emtia veya yapt\u0131klar\u0131 i\u015fler i\u00e7in fatura vermek, sat\u0131n ald\u0131klar\u0131 emtia ve hizmetler i\u00e7in de fatura istemek ve almak zorunda olduklar\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Di\u011fer taraftan, Vergi Usul Kanununun 148, 149 ve m\u00fckerrer 257 nci maddelerinin verdi\u011fi yetkiye dayan\u0131larak, 350 s\u0131ra no.lu Vergi Usul Kanunu Genel Tebli\u011fi ile bilan\u00e7o esas\u0131na g\u00f6re defter tutan m\u00fckelleflerin belirli bir haddi a\u015fan mal ve hizmet al\u0131mlar\u0131n\u0131 “Mal ve Hizmet Al\u0131mlar\u0131na \u0130li\u015fkin Bildirim Formu (Form Ba)” ile mal ve hizmet sat\u0131\u015flar\u0131n\u0131 ise “Mal ve Hizmet Sat\u0131\u015flar\u0131na \u0130li\u015fkin Bildirim Formu (Form Bs)” ile bildirmeleri konusunda y\u00fck\u00fcml\u00fcl\u00fck getirilmi\u015f, 396 s\u0131ra no.lu Vergi Usul Kanunu Genel Tebli\u011fi ile de 2010 y\u0131l\u0131 ve m\u00fcteakip y\u0131llar\u0131n ayl\u0131k d\u00f6nemlerine ili\u015fkin verilecek Ba- Bs formlar\u0131nda uyulacak usul ve esaslar yeniden belirlenmi\u015ftir.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 396 s\u0131ra no.lu Vergi Usul Kanunu Genel Tebli\u011finin 1.2.1. b\u00f6l\u00fcm\u00fcnde, “Bildirim mecburiyeti bulunan m\u00fckelleflerce, belirlenen hadler \u00e7er\u00e7evesinde yap\u0131lan her t\u00fcrl\u00fc mal ve\/veya hizmet al\u0131\u015f ve sat\u0131\u015flar\u0131, bunlara ili\u015fkin belgenin t\u00fcr\u00fcne (Fatura, irsaliyeli fatura, serbest meslek makbuzu, m\u00fcstahsil makbuzu, gider pusulas\u0131, akaryak\u0131t pompalar\u0131na ba\u011fl\u0131 \u00f6deme kaydedici cihaz fi\u015fi, sigorta komisyon gider belgesi ve yolcu bileti gibi) bak\u0131lmaks\u0131z\u0131n Ba-Bs bildirim formlar\u0131na dahil edilecektir” ,<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 1.2.2. b\u00f6l\u00fcm\u00fcnde “M\u00fckelleflerin 2010 y\u0131l\u0131 ve m\u00fcteakip y\u0131llar\u0131n ayl\u0131k d\u00f6nemlerine ili\u015fkin mal ve\/veya hizmet al\u0131\u015flar\u0131 ile mal ve\/veya hizmet sat\u0131\u015flar\u0131na uygulanacak had 5.000 TL olarak yeniden belirlenmi\u015ftir. Buna g\u00f6re, bir ki\u015fi veya kurumdan katma de\u011fer vergisi hari\u00e7 5.000 TL ve \u00fczerindeki mal ve\/veya hizmet al\u0131\u015flar\u0131, “Mal ve Hizmet Al\u0131mlar\u0131na \u0130li\u015fkin Bildirim Formu (Form Ba)” ile; bir ki\u015fi veya kuruma katma de\u011fer vergisi hari\u00e7 5.000 TL ve \u00fczerindeki mal ve\/veya hizmet sat\u0131\u015flar\u0131 ise “Mal ve Hizmet Sat\u0131\u015flar\u0131na \u0130li\u015fkin Bildirim Formu (Form Bs)” nun Tablo II alan\u0131nda bildirilecektir”,<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 3.2.2. b\u00f6l\u00fcm\u00fcnde ise , “\u0130thalat i\u015flemlerinin form Ba ile bildirilmesinde g\u00fcmr\u00fck giri\u015f beyannamesinin kapan\u0131\u015f tarihi, ihracat i\u015flemlerinin form Bs ile bildirilmesinde ise, fiili ihracat\u0131n ger\u00e7ekle\u015fti\u011fi tarih dikkate al\u0131nacakt\u0131r.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Ayr\u0131ca, serbest b\u00f6lgelerde faaliyette bulunan m\u00fckelleflerin yurt i\u00e7iyle yapt\u0131klar\u0131 al\u0131\u015f-sat\u0131\u015f i\u015flemlerinin bildirilmesinde; g\u00fcmr\u00fck giri\u015f veya \u00e7\u0131k\u0131\u015f beyannamesi d\u00fczenlenmesi hallerinde bu beyannamelerin kapanma tarihleri ve tutarlar\u0131, g\u00fcmr\u00fck giri\u015f veya \u00e7\u0131k\u0131\u015f beyannamesi d\u00fczenlenmemesi durumlar\u0131nda ise serbest b\u00f6lge i\u015flem formu tarihi ve tutar\u0131 dikkate al\u0131nacakt\u0131r.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u0130thalat i\u015flemlerinin form Ba ile bildirilmesinde tutar alan\u0131na; 25\/10\/1984 tarihli ve 3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanununun 21 inci maddesi gere\u011fince g\u00fcmr\u00fck vergisi tarh\u0131na esas olan k\u0131ymet, mal\u0131n g\u00fcmr\u00fck vergisinden muaf olmas\u0131 durumunda ise katma de\u011fer vergisi matrah\u0131n\u0131 olu\u015fturan katma de\u011fer vergisi hari\u00e7 bedel yaz\u0131lacakt\u0131r.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Ayr\u0131ca, mal\u0131n g\u00fcmr\u00fck sahas\u0131na getirildikten sonra k\u0131s\u0131m k\u0131s\u0131m ithalat\u0131n ger\u00e7ekle\u015fmesi durumunda, her bir i\u015flemin ger\u00e7ekle\u015fti\u011fi tarih dikkate al\u0131narak bu Tebli\u011fde belirtilen haddi a\u015fmas\u0131 halinde form Ba bildirimine d\u00e2hil edilecektir.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Bildirim formlar\u0131nda al\u0131c\u0131 veya sat\u0131c\u0131n\u0131n vergi kimlik numaras\u0131, ithalat i\u015flemlerinde “1111111111”, ihracat i\u015flemlerinde ise “2222222222” olarak kodlanacakt\u0131r.” a\u00e7\u0131klamalar\u0131na yer verilmi\u015ftir.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Yukar\u0131da yer verilen h\u00fck\u00fcm ve a\u00e7\u0131klamalara g\u00f6re;<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – Ger\u00e7ekle\u015ftirilecek bedelsiz ihracat i\u015flemlerinde mal bedelinin s\u0131f\u0131r veya bedelsiz oldu\u011funu g\u00f6sterecek \u015fekilde fatura d\u00fczenlenmesi gerekmektedir.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – Faaliyetinizle ilgili olarak T\u00fcrkiye s\u0131n\u0131rlar\u0131 d\u0131\u015f\u0131ndaki mal hareketlerinde katma de\u011fer vergisi hesaplanmam\u0131\u015f olsa da 5.000 TL’yi a\u015fan mal ve\/veya hizmet al\u0131\u015f\/sat\u0131\u015flar\u0131n\u0131z\u0131n Ba-Bs formlar\u0131nda beyan edilmesi gerekmektedir. Belirlenen hadler \u00e7er\u00e7evesinde yap\u0131lan her t\u00fcrl\u00fc mal ve\/veya hizmet al\u0131\u015f ve sat\u0131\u015flar\u0131, bunlara ili\u015fkin belgenin t\u00fcr\u00fcne bak\u0131lmaks\u0131z\u0131n Ba-Bs bildirim formlar\u0131na dahil edilece\u011finden, bir ki\u015fi veya kuruma bir ay i\u00e7indeki mal ve\/veya hizmet sat\u0131\u015flar\u0131 toplam\u0131 KDV hari\u00e7 5000 TL ve \u00fczeri olmas\u0131 durumunda ayn\u0131 m\u00fckelefe d\u00fczenlenen bedelsiz faturalar\u0131n da 396 s\u0131ra no.lu Vergi Usul Kanunu Genel Tebli\u011finde yer alan usul ve esaslar \u00e7er\u00e7evesinde Form Bs bildirimlerine dahil edilmesi gerekmektedir.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – Yurti\u00e7i bedelsiz numune \u00fcr\u00fcnlerin tesliminde ticari team\u00fcllere uygun nitelikte ve miktarda olmas\u0131, sat\u0131\u015fa konu olmayacak \u015fekilde yap\u0131lmas\u0131 ve ilgili firman\u0131n unvan\u0131n\u0131 ta\u015f\u0131mas\u0131 ayr\u0131ca para ile sat\u0131lamayaca\u011f\u0131n\u0131n \u00fcr\u00fcn \u00fczerinde a\u00e7\u0131k\u00e7a belirtilmesi \u015fart\u0131yla bu mallar\u0131n numune oldu\u011funa dair \u015ferh d\u00fc\u015f\u00fclmek suretiyle sevk irsaliyesi d\u00fczenlenmesi gerekmekte olup fatura d\u00fczenlenmesine gerek bulunmamaktad\u0131r.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – Tekd\u00fczen muhasebe sisteminin uygulanmas\u0131na ili\u015fkin a\u00e7\u0131klamalar, 1 S\u0131ra No.lu Muhasebe Sistemi Uygulama Genel Tebli\u011fi ve daha sonra bu konuda yay\u0131mlanan di\u011fer Tebli\u011flerde yap\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Bilgi edinilmesini rica ederim.<\/span><\/p>\n

(*<\/strong>)\u00a0\u00a0\u00a0\u00a0 Bu \u00d6zelge 213 say\u0131l\u0131 Vergi Usul Kanununun 413.maddesine dayan\u0131larak verilmi\u015ftir.<\/span><\/p>\n

(**<\/strong>)\u00a0\u00a0 \u0130nceleme, yarg\u0131 ya da uzla\u015fmada oldu\u011fu halde bu konuya ili\u015fkin olarak yanl\u0131\u015f bilgi verilmi\u015f ise bu \u00f6zelge ge\u00e7ersizdir.<\/span><\/p>\n

(***) Talebiniz \u00fczerine tayin edilmi\u015f olan bu \u00f6zelgeye uygun i\u015flem yapman\u0131z h\u00e2linde, bu fiilleriniz dolay\u0131s\u0131yla vergi tarh edilmesi icap ederse, taraf\u0131n\u0131za vergi cezas\u0131 kesilmeyecek ve tarh edilen vergi i\u00e7in gecikme faizi hesaplanmayacakt\u0131r.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

T.C. GEL\u0130R \u0130DARES\u0130 BA\u015eKANLI\u011eI \u0130ZM\u0130R VERG\u0130 DA\u0130RES\u0130 BA\u015eKANLI\u011eI M\u00fckellef Hizmetleri Usul Grup M\u00fcd\u00fcrl\u00fc\u011f\u00fc \u00a0 \u00a0 Say\u0131 : 67854564-1741-51 30\/01\/2015 Konu : Bedelsiz mal teslimi belge d\u00fczeni ve Form Ba-Bs Hk. \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u0130lgide kay\u0131tl\u0131 \u00f6zelge talep formunda; … Vergi Dairesi M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn … vergi kimlik numaras\u0131nda kay\u0131tl\u0131 m\u00fckellefi oldu\u011funuz belirtilerek; \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – Bedelsiz ihracat i\u015flemlerinde faturan\u0131n sadece […]<\/p>\n","protected":false},"author":0,"featured_media":1371,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[200,198,197,199,195],"class_list":["post-1805","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vergi","tag-ba-bs","tag-bedlsiz-mal","tag-numune","tag-ozelge","tag-promosyon"],"_links":{"self":[{"href":"https:\/\/yilmazyildirim.com.tr\/test2\/wp-json\/wp\/v2\/posts\/1805","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yilmazyildirim.com.tr\/test2\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yilmazyildirim.com.tr\/test2\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/yilmazyildirim.com.tr\/test2\/wp-json\/wp\/v2\/comments?post=1805"}],"version-history":[{"count":2,"href":"https:\/\/yilmazyildirim.com.tr\/test2\/wp-json\/wp\/v2\/posts\/1805\/revisions"}],"predecessor-version":[{"id":1807,"href":"https:\/\/yilmazyildirim.com.tr\/test2\/wp-json\/wp\/v2\/posts\/1805\/revisions\/1807"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yilmazyildirim.com.tr\/test2\/wp-json\/wp\/v2\/media\/1371"}],"wp:attachment":[{"href":"https:\/\/yilmazyildirim.com.tr\/test2\/wp-json\/wp\/v2\/media?parent=1805"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yilmazyildirim.com.tr\/test2\/wp-json\/wp\/v2\/categories?post=1805"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yilmazyildirim.com.tr\/test2\/wp-json\/wp\/v2\/tags?post=1805"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}