{"id":3257,"date":"2016-04-19T09:44:40","date_gmt":"2016-04-19T06:44:40","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3257"},"modified":"2016-04-19T09:44:40","modified_gmt":"2016-04-19T06:44:40","slug":"tahsilat-genel-tebligi-seri-a-sira-no-1nde-degisiklik-yapilmasina-dair-teblig-seri-a-sira-no-7","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3257","title":{"rendered":"TAHS\u0130LAT GENEL TEBL\u0130\u011e\u0130 (SER\u0130: A SIRA NO: 1)\u2019NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e (SER\u0130: A SIRA NO: 7)"},"content":{"rendered":"

Tahsilat Genel Tebli\u011fi (Seri: A S\u0131ra No: 1)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri: A S\u0131ra No: 7) – 16.04.2016<\/strong><\/p>\n\n\n\n
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16 Nisan 2016 CUMARTES\u0130<\/p>\n<\/td>\n

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Resm\u00ee Gazete<\/strong><\/p>\n<\/td>\n

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Say\u0131 : 29686<\/p>\n<\/td>\n<\/tr>\n

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TEBL\u0130\u011e<\/strong><\/p>\n<\/td>\n<\/tr>\n

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Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan:<\/p>\n

TAHS\u0130LAT GENEL TEBL\u0130\u011e\u0130 (SER\u0130: A SIRA NO: 1)\u2019NDE<\/p>\n

DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e<\/p>\n

(SER\u0130: A SIRA NO: 7)<\/p>\n

MADDE 1 \u2013<\/strong>\u00a030\/6\/2007 tarihli ve 26568 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Tahsilat Genel Tebli\u011fi (Seri: A S\u0131ra No:1)\u2019nin Birinci K\u0131s\u0131m \u0130kinci B\u00f6l\u00fcm\u00fcn\u00fcn \u201cV. Amme Alaca\u011f\u0131 \u00d6denmeden Yap\u0131lmayacak \u0130\u015flemler ile \u0130\u015flem Yapanlar\u0131n Sorumluluklar\u0131\u201d ba\u015fl\u0131kl\u0131 alt b\u00f6l\u00fcm\u00fcn\u00fcn (3) numaral\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn yedinci paragraf\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201cVadesi ge\u00e7mi\u015f bor\u00e7 durumunu g\u00f6sterir belge talep eden bor\u00e7lulara, ba\u015fvuracaklar\u0131 vergi dairesi taraf\u0131ndan, kapsama giren vergi t\u00fcrleri a\u00e7\u0131s\u0131ndan ba\u011fl\u0131 olunan veya daha \u00f6nce m\u00fckellefiyet kayd\u0131 bulunan vergi dairelerinden temin edilen bilgiler de dikkate al\u0131narak bu belge verilir.\u201d<\/p>\n

MADDE 2 \u2013<\/strong>\u00a0Ayn\u0131 Tebli\u011fin \u00dc\u00e7\u00fcnc\u00fc K\u0131s\u0131m Birinci B\u00f6l\u00fcm\u00fcn\u00fcn \u201cI-Tahsil Zamana\u015f\u0131m\u0131\u201d ba\u015fl\u0131kl\u0131 alt b\u00f6l\u00fcm\u00fc a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c1.<\/strong>\u00a06183 say\u0131l\u0131 Kanunun 102 nci maddesinde \u201cAmme alaca\u011f\u0131, vadesinin raslad\u0131\u011f\u0131 takvim y\u0131l\u0131n\u0131 takip eden takvim y\u0131l\u0131 ba\u015f\u0131ndan itibaren 5 y\u0131l i\u00e7inde tahsil edilmezse zamana\u015f\u0131m\u0131na u\u011frar. Para cezalar\u0131na ait hususi kanunlar\u0131ndaki zamana\u015f\u0131m\u0131 h\u00fck\u00fcmleri mahfuzdur.<\/p>\n

Zamana\u015f\u0131m\u0131ndan sonra m\u00fckellefin r\u0131zaen yapaca\u011f\u0131 \u00f6demeler kabul olunur.\u201d h\u00fckm\u00fc yer almaktad\u0131r.<\/p>\n

Bu h\u00fck\u00fcmde, amme alaca\u011f\u0131n\u0131n vadesinin rastlad\u0131\u011f\u0131 takvim y\u0131l\u0131n\u0131 takip eden takvim y\u0131l\u0131 ba\u015f\u0131ndan itibaren 5 y\u0131l i\u00e7inde tahsil edilemeyen bu alacaklar\u0131n zamana\u015f\u0131m\u0131na u\u011frayaca\u011f\u0131 d\u00fczenlenmi\u015ftir.<\/p>\n

\u00d6zel kanunlar\u0131nda Tahsili Emval Kanununa g\u00f6re takip edilece\u011fine dair h\u00fck\u00fcm bulunan ve s\u00f6zle\u015fmeye dayanan alacaklar\u0131n zamana\u015f\u0131m\u0131 s\u00fcresinin tespitinde de 6183 say\u0131l\u0131 Kanunun 2 ve 3 \u00fcnc\u00fc maddelerinin amme alaca\u011f\u0131n\u0131n kapsam\u0131 ve tan\u0131m\u0131na ait h\u00fck\u00fcmleri dolay\u0131s\u0131yla, 5 y\u0131ll\u0131k s\u00fcrenin esas al\u0131nmas\u0131 gerekmektedir.<\/p>\n

2.<\/strong>\u00a06183 say\u0131l\u0131 Kanunun 102 nci maddesi uyar\u0131nca, gerek \u00f6zel kanunlar\u0131nda \u00f6deme s\u00fcresi g\u00f6sterilmi\u015f olsun, gerekse \u00f6zel kanunlar\u0131nda \u00f6deme s\u00fcresi g\u00f6sterilmemi\u015f oldu\u011fu i\u00e7in \u00f6deme s\u00fcresi 37 nci maddeye g\u00f6re tayin ve tespit edilmi\u015f bulunsun, b\u00fct\u00fcn amme alacaklar\u0131n\u0131n (para cezalar\u0131 hari\u00e7) zamana\u015f\u0131m\u0131n\u0131n tayininde, vade tarihinin rastlad\u0131\u011f\u0131 takvim y\u0131l\u0131n\u0131 takip edecek olan takvim y\u0131l\u0131n\u0131n ba\u015f\u0131 esas al\u0131n\u0131r.<\/p>\n

3.<\/strong>\u00a06183 say\u0131l\u0131 Kanunun 103 \u00fcnc\u00fc maddesinde zamana\u015f\u0131m\u0131n\u0131n kesilmesi d\u00fczenlenmi\u015ftir.<\/p>\n

Madde h\u00fckm\u00fcne g\u00f6re zamana\u015f\u0131m\u0131n\u0131n kesilmesi halinde, amme alaca\u011f\u0131n\u0131n zamana\u015f\u0131m\u0131 s\u00fcresinin hesab\u0131nda, zamana\u015f\u0131m\u0131n\u0131n kesildi\u011fi tarihin rastlad\u0131\u011f\u0131 takvim y\u0131l\u0131n\u0131 takip eden takvim y\u0131l\u0131n\u0131n ba\u015f\u0131 esas al\u0131n\u0131r.<\/p>\n

4.<\/strong>\u00a06183 say\u0131l\u0131 Kanunun 104 \u00fcnc\u00fc maddesinde de zamana\u015f\u0131m\u0131n\u0131n i\u015flememesi halleri d\u00fczenlenmi\u015ftir.<\/p>\n

Bor\u00e7lunun yabanc\u0131 memlekette bulunmas\u0131, hileli iflas etmesi veya terekenin tasfiyesi dolay\u0131s\u0131yla zamana\u015f\u0131m\u0131n\u0131n i\u015flememesi halinde, s\u00fcre sebeplerin kalkt\u0131\u011f\u0131 g\u00fcn\u00fcn bitmesinden itibaren ba\u015flar.<\/p>\n

Di\u011fer taraftan, 6183 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re takip edilen amme alacaklar\u0131n\u0131n tahsil zamana\u015f\u0131m\u0131n\u0131n i\u015flememesini sa\u011flayacak \u015fekilde \u00f6zel kanunlarda d\u00fczenleme yer alabilmektedir. Bu t\u00fcr durumlarda \u00f6zel kanunlarda yer alan h\u00fck\u00fcmlere istinaden amme alacaklar\u0131n\u0131n tahsil zamana\u015f\u0131m\u0131n\u0131n i\u015flemeyece\u011fi tabiidir.<\/p>\n

Bu kapsamda, 2004 say\u0131l\u0131 Kanunun iflas ertelemesi ile ilgili 179\/b maddesinde \u201cErteleme karar\u0131 \u00fczerine bor\u00e7lu aleyhine 6183 say\u0131l\u0131 Kanuna g\u00f6re yap\u0131lan takipler de dahil olmak \u00fczere hi\u00e7bir takip yap\u0131lamaz ve evvelce ba\u015flam\u0131\u015f takipler durur; bir takip muamelesi ile kesilebilen zamana\u015f\u0131m\u0131 ve hak d\u00fc\u015f\u00fcren m\u00fcddetler i\u015flemez.\u201d h\u00fckm\u00fc yer almaktad\u0131r. Bu h\u00fckme g\u00f6re, 6183 say\u0131l\u0131 Kanun kapsam\u0131nda takip edilen amme alacaklar\u0131na ili\u015fkin tahsil zamana\u015f\u0131m\u0131 iflas ertelemesi s\u00fcresince i\u015flemez.<\/p>\n

5.<\/strong>\u00a06183 say\u0131l\u0131 Kanunun 3 \u00fcnc\u00fc maddesinde, Kanunda ge\u00e7en para cezalar\u0131 teriminin; adli ve idari para cezalar\u0131n\u0131 ifade etti\u011fi h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n

6.<\/strong>\u00a0Adli para cezalar\u0131 ile ilgili zamana\u015f\u0131m\u0131 s\u00fcresi 5237 say\u0131l\u0131 T\u00fcrk Ceza Kanununun 68 inci maddesinde genel s\u00fcre \u015feklinde on y\u0131l olarak belirlenmi\u015ftir.<\/p>\n

Ancak, ayn\u0131 maddede;<\/p>\n

– Fiili i\u015fledi\u011fi s\u0131rada oniki ya\u015f\u0131n\u0131 doldurmu\u015f olup da onbe\u015f ya\u015f\u0131n\u0131 doldurmam\u0131\u015f olanlar hakk\u0131nda, on y\u0131ll\u0131k s\u00fcrenin yar\u0131s\u0131n\u0131n; onbe\u015f ya\u015f\u0131n\u0131 doldurmu\u015f olup da onsekiz ya\u015f\u0131n\u0131 doldurmam\u0131\u015f olan ki\u015filer hakk\u0131nda on y\u0131ll\u0131k s\u00fcrenin \u00fc\u00e7te ikisinin ge\u00e7mi\u015f olmas\u0131 halinde cezan\u0131n infaz edilmeyece\u011fi,<\/p>\n

– T\u00fcrleri ba\u015fka ba\u015fka cezalar\u0131 i\u00e7eren h\u00fck\u00fcmlerin, en a\u011f\u0131r ceza i\u00e7in konulan s\u00fcrenin ge\u00e7mesiyle infaz edilmeyece\u011fi,<\/p>\n

d\u00fczenlendi\u011finden, adli para cezalar\u0131n\u0131n zamana\u015f\u0131m\u0131na u\u011fray\u0131p u\u011framad\u0131\u011f\u0131n\u0131n bu h\u00fck\u00fcmler de dikkate al\u0131nmak suretiyle tespit edilmesi gerekecektir.<\/p>\n

Ayr\u0131ca, adli para cezalar\u0131n\u0131n zamana\u015f\u0131m\u0131n\u0131n tayininde adli para cezas\u0131na h\u00fckmedildi\u011fine ili\u015fkin mahkeme karar\u0131n\u0131n kesinle\u015fti\u011fi g\u00fcn esas al\u0131nacak ve s\u00fcre bu g\u00fcnden itibaren i\u015flemeye ba\u015flar.<\/p>\n

Di\u011fer taraftan, 5237 say\u0131l\u0131 Kanunun 71 inci maddesinde \u201c(1) Mahk\u00fbmiyet h\u00fckm\u00fcn\u00fcn infaz\u0131 i\u00e7in yetkili merci taraf\u0131ndan h\u00fck\u00fcml\u00fcye kanuna g\u00f6re yap\u0131lan tebligat veya bu maksatla h\u00fck\u00fcml\u00fcn\u00fcn yakalanmas\u0131 ceza zamana\u015f\u0131m\u0131n\u0131 keser.<\/p>\n

(2) Bir su\u00e7tan dolay\u0131 mahk\u00fbm olan kimse \u00fcst s\u0131n\u0131r\u0131 iki y\u0131ldan fazla hapis cezas\u0131n\u0131 gerektiren kas\u0131tl\u0131 bir su\u00e7 i\u015fledi\u011fi takdirde, ceza zamana\u015f\u0131m\u0131 kesilir.\u201d h\u00fckm\u00fc yer almaktad\u0131r.<\/p>\n

Bu h\u00fckme g\u00f6re, adli para cezalar\u0131n\u0131n tahsil zamana\u015f\u0131m\u0131 s\u00fcreleri maddede yer alan nedenlerden dolay\u0131 kesilebilmektedir.<\/p>\n

\u00d6te yandan, adli para cezalar\u0131n\u0131n zamana\u015f\u0131m\u0131na u\u011fray\u0131p u\u011framad\u0131\u011f\u0131n\u0131n tespitinde 6183 say\u0131l\u0131 Kanunun 103 ve 104 \u00fcnc\u00fc maddelerinde d\u00fczenlenen tahsil zamana\u015f\u0131m\u0131n\u0131 kesen haller ile tahsil zamana\u015f\u0131m\u0131n\u0131n i\u015flememesi hallerinin de dikkate al\u0131nmas\u0131 gerekece\u011fi tabiidir.<\/p>\n

Adli para cezalar\u0131na ili\u015fkin tahsil zamana\u015f\u0131m\u0131n\u0131 kesen bir halin mevcut olmas\u0131 durumunda yeniden i\u015fleyecek zamana\u015f\u0131m\u0131 s\u00fcresi 5237 say\u0131l\u0131 Kanun kapsam\u0131nda belirlenir.<\/p>\n

7.<\/strong>\u00a0\u0130dari para cezalar\u0131 ile ilgili olarak zamana\u015f\u0131m\u0131na ili\u015fkin \u00f6zel h\u00fck\u00fcmler 5326 say\u0131l\u0131 Kabahatler Kanununda d\u00fczenlenmi\u015f olup, s\u00f6z konusu d\u00fczenlemelere y\u00f6nelik a\u00e7\u0131klamalar an\u0131lan Kanunla ilgili Genel Tebli\u011fde yap\u0131ld\u0131\u011f\u0131ndan bu b\u00f6l\u00fcmde idari para cezalar\u0131n\u0131n zamana\u015f\u0131m\u0131na u\u011framas\u0131yla ilgili ayr\u0131ca bir a\u00e7\u0131klama yap\u0131lmam\u0131\u015ft\u0131r.<\/p>\n

8.<\/strong>\u00a02004 say\u0131l\u0131 Kanun gere\u011fince bor\u00e7lunun iflas\u0131na h\u00fckmedilmesi sonucunda mallar\u0131n\u0131n tasfiye edilmesine ra\u011fmen alacakl\u0131lar\u0131n alacaklar\u0131n\u0131 elde edememeleri durumunda aciz vesikas\u0131 d\u00fczenlenmektedir.<\/p>\n

2004 say\u0131l\u0131 Kanunun 143 \u00fcnc\u00fc maddesinin alt\u0131nc\u0131 f\u0131kras\u0131nda\u00a0\u00a0\u201cBu bor\u00e7, bor\u00e7luya kar\u015f\u0131, aciz vesikas\u0131n\u0131n d\u00fczenlenmesinden itibaren yirmi y\u0131l ge\u00e7mesiyle zamana\u015f\u0131m\u0131na u\u011frar.\u201d h\u00fckm\u00fc yer almaktad\u0131r.<\/p>\n

Buna g\u00f6re, iflas\u0131na karar verilen amme bor\u00e7lusu hakk\u0131nda 2004 say\u0131l\u0131 Kanunun ilgili maddeleri uyar\u0131nca yap\u0131lan tasfiye sonucunda amme alaca\u011f\u0131n\u0131n tahsil edilememesi halinde aciz vesikas\u0131n\u0131n d\u00fczenlendi\u011fi tarihten itibaren yirmi y\u0131l ge\u00e7tikten sonra bu alacak zamana\u015f\u0131m\u0131na u\u011frayacakt\u0131r. Dolay\u0131s\u0131yla, tahsil dairelerinin bu hususu dikkate alarak amme alaca\u011f\u0131n\u0131n zamana\u015f\u0131m\u0131na u\u011fray\u0131p u\u011framad\u0131\u011f\u0131n\u0131 tespit etmeleri gerekmektedir.<\/p>\n

9.<\/strong>\u00a0Zamana\u015f\u0131m\u0131na u\u011fram\u0131\u015f amme alacaklar\u0131n\u0131n terkin i\u015flemleri alacakl\u0131 amme idarelerince, ilgili mevzuat h\u00fck\u00fcmlerine g\u00f6re sonu\u00e7land\u0131r\u0131l\u0131r.<\/p>\n

10.<\/strong>\u00a05345 say\u0131l\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n Te\u015fkilat ve G\u00f6revleri Hakk\u0131nda Kanunun 4 \u00fcnc\u00fc maddesinin (o) bendinde, \u201cTerkini gereken vergiler ile tahsili zamana\u015f\u0131m\u0131na u\u011frayan Hazine alacaklar\u0131n\u0131n kanunlar gere\u011fince terkin edilmesiyle ilgili i\u015flemlerin yerine getirilmesini sa\u011flamak.\u201d g\u00f6revi Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na verilmi\u015ftir.<\/p>\n

Madde metninde \u201cHazine alacaklar\u0131\u201d ibaresi yer almakla birlikte, ayn\u0131 maddenin (f) bendinde, Devlet alacaklar\u0131n\u0131n tahsilini sa\u011flamak ve bu konuda gerekli tedbirleri almak g\u00f6revi de Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na verildi\u011finden, terkin i\u015flemleri ile ilgili Ba\u015fkanl\u0131\u011fa verilen yetkinin, Devlet t\u00fczel ki\u015fili\u011fini olu\u015fturan kamu idarelerinin 6183 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine tabi alacaklar\u0131 i\u00e7in ge\u00e7erli oldu\u011fu tabiidir.<\/p>\n

11.<\/strong>\u00a0Tahsil zamana\u015f\u0131m\u0131na u\u011frayan amme alacaklar\u0131n\u0131n terkini i\u00e7in Ek-10\u2019da yer alan Zamana\u015f\u0131m\u0131na U\u011fram\u0131\u015f Amme Alacaklar\u0131na \u0130li\u015fkin Terkin Cetveli kullan\u0131l\u0131r.<\/p>\n

Zamana\u015f\u0131m\u0131na U\u011fram\u0131\u015f Amme Alacaklar\u0131na \u0130li\u015fkin Terkin Cetveli, tahsil daireleri taraf\u0131ndan her bor\u00e7lu i\u00e7in ayr\u0131 ayr\u0131 olmak \u00fczere 3 n\u00fcsha d\u00fczenlenir.<\/p>\n

Zamana\u015f\u0131m\u0131na u\u011fram\u0131\u015f olan amme alacaklar\u0131n\u0131n kay\u0131tlardan silinebilmesi, bu konuda yetkili olan makamdan al\u0131nacak izne ba\u011fl\u0131d\u0131r.<\/p>\n

Yetkili makama birden fazla bor\u00e7luya ait cetvelin g\u00f6nderilmesi gerekti\u011fi durumlarda, cetvellerin yan\u0131nda bu cetvellere ili\u015fkin icmalin de olu\u015fturularak g\u00f6nderilmesi icap eder.<\/p>\n

12.<\/strong>\u00a06183 say\u0131l\u0131 Kanun kapsam\u0131nda olup Maliye Bakanl\u0131\u011f\u0131na ba\u011fl\u0131 tahsil dairelerinin d\u0131\u015f\u0131nda ba\u015fka kamu idareleri taraf\u0131ndan tahsil ve takip edilen ancak tahsil zamana\u015f\u0131m\u0131na u\u011fram\u0131\u015f alacaklar\u0131n terkin edilmesine ili\u015fkin i\u015flemler bu alt b\u00f6l\u00fcmde yap\u0131lan a\u00e7\u0131klamalar \u00e7er\u00e7evesinde ger\u00e7ekle\u015ftirilir.\u201d<\/p>\n

MADDE 3 \u2013<\/strong>\u00a0Ayn\u0131 Tebli\u011fe ekteki Ek-10 eklenmi\u015ftir.<\/p>\n

MADDE 4 \u2013<\/strong>\u00a0Bu Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

MADDE 5 \u2013<\/strong>\u00a0Bu Tebli\u011f h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n

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Eki i\u00e7in t\u0131klay\u0131n\u0131z<\/a><\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Tahsilat Genel Tebli\u011fi (Seri: A S\u0131ra No: 1)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri: A S\u0131ra No: 7) – 16.04.2016 16 Nisan 2016 CUMARTES\u0130 Resm\u00ee Gazete Say\u0131 : 29686 TEBL\u0130\u011e Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan: TAHS\u0130LAT GENEL TEBL\u0130\u011e\u0130 (SER\u0130: A SIRA NO: 1)\u2019NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e (SER\u0130: A SIRA NO: 7) MADDE 1 \u2013\u00a030\/6\/2007 tarihli […]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":{"0":"post-3257","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-genel"},"_links":{"self":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3257"}],"collection":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3257"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3257\/revisions"}],"predecessor-version":[{"id":3258,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3257\/revisions\/3258"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3257"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3257"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3257"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}