{"id":3458,"date":"2017-02-03T10:20:13","date_gmt":"2017-02-03T08:20:13","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3458"},"modified":"2017-02-03T10:20:13","modified_gmt":"2017-02-03T08:20:13","slug":"katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-teblig-seri-no-10-03-02-2017","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3458","title":{"rendered":"Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 10) – 03.02.2017"},"content":{"rendered":"

Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 10) – 03.02.2017<\/strong><\/p>\n\n\n\n
\n\n\n\n\n\n
3 \u015eubat 2017 CUMA<\/td>\n\n

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

\n

Say\u0131 : 29968<\/p>\n<\/td>\n<\/tr>\n

\n

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

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

KATMA DE\u011eER VERG\u0130S\u0130 GENEL UYGULAMA TEBL\u0130\u011e\u0130NDE<\/p>\n

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

(SER\u0130 NO: 10)<\/p>\n

MADDE 1 \u2013<\/strong>\u00a026\/4\/2014 tarihli ve 28983 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finin (II\/B-5) b\u00f6l\u00fcm\u00fcn\u00fcn ba\u015fl\u0131\u011f\u0131 \u201c5. Yat\u0131r\u0131m Te\u015fvik Belgesi Kapsam\u0131nda Makine ve Te\u00e7hizat Teslimleri ile Yaz\u0131l\u0131m ve Gayri Maddi Hak Sat\u0131\u015f ve Kiralamalar\u0131nda \u0130stisna\u201d olarak, ayn\u0131 b\u00f6l\u00fcm\u00fcn birinci paragraf\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c3065 say\u0131l\u0131 Kanunun (13\/d) maddesinde, yat\u0131r\u0131m te\u015fvik belgesi sahibi m\u00fckelleflere belge kapsam\u0131ndaki makine ve te\u00e7hizat teslimleri ile yaz\u0131l\u0131m ve gayri maddi hak sat\u0131\u015f ve kiralamalar\u0131n\u0131n KDV\u2019den istisna oldu\u011fu h\u00fckme ba\u011flanm\u0131\u015f olup, bu istisna uygulamas\u0131na ili\u015fkin usul ve esaslar a\u015fa\u011f\u0131da belirlenmi\u015ftir. Yaz\u0131l\u0131m ve gayri maddi hak sat\u0131\u015f ve kiralamalar\u0131 istisnas\u0131n\u0131n uygulamas\u0131nda, makine ve te\u00e7hizat teslimlerindeki istisna uygulamas\u0131na ili\u015fkin a\u015fa\u011f\u0131daki b\u00f6l\u00fcmlerde belirlenmi\u015f usul ve esaslar ge\u00e7erlidir.\u201d<\/p>\n

MADDE 2 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin (II\/B-5.1.) b\u00f6l\u00fcm\u00fcn\u00fcn d\u00f6rd\u00fcnc\u00fc paragraf\u0131ndaki \u201cS\u00f6z konusu istisna h\u00fckm\u00fc, te\u015fvik belgesi sahibi m\u00fckelleflere belge kapsam\u0131nda yap\u0131lacak makine-te\u00e7hizat teslimlerine ili\u015fkindir. Dolay\u0131s\u0131yla, te\u015fvik belgesinde\u201d ibaresi \u201cTe\u015fvik belgesinde\u201d olarak de\u011fi\u015ftirilmi\u015f, ayn\u0131 b\u00f6l\u00fcm\u00fcn 10 uncu paragraf\u0131 y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

MADDE 3 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin (II\/B-5.7.) b\u00f6l\u00fcm\u00fcndeki \u201cMakine ve te\u00e7hizat istisnas\u0131 bildirim formu\u201d ibaresi \u201c\u0130stisna bildirim formu\u201d olarak de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

MADDE 4 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin (II\/E) b\u00f6l\u00fcm\u00fcn\u00fcn sonuna ba\u015fl\u0131\u011f\u0131 ile birlikte a\u015fa\u011f\u0131daki b\u00f6l\u00fcm eklenmi\u015ftir.<\/p>\n

\u201c7. \u0130malat Sanayiine Y\u00f6nelik Yat\u0131r\u0131m Te\u015fvik Belgesi Kapsam\u0131ndaki \u0130n\u015faat \u0130\u015fleri<\/strong><\/p>\n

3065 say\u0131l\u0131 Kanuna 18\/01\/2017 tarihli ve 6770 say\u0131l\u0131 T\u00fcrkiye Cumhuriyeti Emekli Sand\u0131\u011f\u0131 Kanunu ile Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun ile eklenen ge\u00e7ici 37 nci maddede,<\/p>\n

\u201c\u0130malat sanayiine y\u00f6nelik yat\u0131r\u0131m te\u015fvik belgesi kapsam\u0131nda;<\/p>\n

a) Asgari 50 milyon T\u00fcrk Liras\u0131 tutar\u0131nda sabit yat\u0131r\u0131m \u00f6ng\u00f6r\u00fclen yat\u0131r\u0131mlara ili\u015fkin in\u015faat i\u015fleri nedeniyle 2017 y\u0131l\u0131nda y\u00fcklenilen ve 2017 y\u0131l\u0131n\u0131n alt\u0131 ayl\u0131k d\u00f6nemleri itibar\u0131yla indirim yoluyla telafi edilemeyen katma de\u011fer vergisi alt\u0131 ayl\u0131k d\u00f6nemleri izleyen bir y\u0131l i\u00e7erisinde,<\/p>\n

b) 50 milyon T\u00fcrk Liras\u0131 tutar\u0131na kadar sabit yat\u0131r\u0131m \u00f6ng\u00f6r\u00fclen yat\u0131r\u0131mlara ili\u015fkin in\u015faat i\u015fleri nedeniyle 2017 y\u0131l\u0131nda y\u00fcklenilen ve 2017 y\u0131l\u0131 sonuna kadar indirim yoluyla telafi edilemeyen katma de\u011fer vergisi izleyen y\u0131l i\u00e7erisinde,<\/p>\n

talep edilmesi halinde belge sahibi m\u00fckellefe iade olunur. Te\u015fvik belgesine konu yat\u0131r\u0131m\u0131n tamamlanmamas\u0131 halinde, iade edilen vergiler, vergi ziya\u0131 cezas\u0131 uygulanarak iade tarihinden itibaren gecikme faizi ile birlikte tahsil edilir. Bu vergiler ve cezalar\u0131nda zamana\u015f\u0131m\u0131, verginin tarh\u0131n\u0131 veya cezan\u0131n kesilmesini gerektiren durumun meydana geldi\u011fi tarihi takip eden takvim y\u0131l\u0131 ba\u015f\u0131nda ba\u015flar.<\/p>\n

Bu maddenin uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye Maliye Bakanl\u0131\u011f\u0131 yetkilidir.\u201d<\/p>\n

h\u00fckm\u00fc yer almaktad\u0131r.<\/p>\n

Bu istisna uygulamas\u0131na ili\u015fkin usul ve esaslar a\u015fa\u011f\u0131da belirlenmi\u015ftir.<\/p>\n

7.1. Kapsam<\/strong><\/p>\n

\u0130malat sanayiine y\u00f6nelik yat\u0131r\u0131m te\u015fvik belgesi kapsam\u0131nda;<\/p>\n

– Asgari 50 milyon T\u00fcrk Liras\u0131 tutar\u0131nda sabit yat\u0131r\u0131m \u00f6ng\u00f6r\u00fclen yat\u0131r\u0131mlara ili\u015fkin in\u015faat i\u015fleri nedeniyle 2017 y\u0131l\u0131n\u0131n ilk alt\u0131 ayl\u0131k d\u00f6neminde (1\/1\/2017-30\/6\/2017) s\u00f6z konusu yat\u0131r\u0131m te\u015fvik belgesi sahibi m\u00fckelleflere d\u00fczenlenen faturalarda yer alan ve bu s\u00fcre i\u00e7inde indirim yoluyla telafi edilemeyen KDV\u2019nin izleyen bir y\u0131l i\u00e7inde (1\/7\/2017-30\/6\/2018),<\/p>\n

– Asgari 50 milyon T\u00fcrk Liras\u0131 tutar\u0131nda sabit yat\u0131r\u0131m \u00f6ng\u00f6r\u00fclen yat\u0131r\u0131mlara ili\u015fkin in\u015faat i\u015fleri nedeniyle 2017 y\u0131l\u0131n\u0131n ikinci alt\u0131 ayl\u0131k d\u00f6neminde (1\/7\/2017-31\/12\/2017) s\u00f6z konusu yat\u0131r\u0131m te\u015fvik belgesi sahibi m\u00fckelleflere d\u00fczenlenen faturalarda yer alan ve bu s\u00fcre i\u00e7inde indirim yoluyla telafi edilemeyen KDV\u2019nin izleyen bir y\u0131l i\u00e7inde (1\/1\/2018-31\/12\/2018),<\/p>\n

– 50 milyon T\u00fcrk Liras\u0131 tutar\u0131na kadar sabit yat\u0131r\u0131m \u00f6ng\u00f6r\u00fclen yat\u0131r\u0131mlara ili\u015fkin in\u015faat i\u015fleri nedeniyle 2017 y\u0131l\u0131nda s\u00f6z konusu yat\u0131r\u0131m te\u015fvik belgesi sahibi m\u00fckelleflere d\u00fczenlenen faturalarda yer alan ve 2017 y\u0131l\u0131 sonuna kadar indirim yoluyla telafi edilemeyen KDV\u2019nin izleyen y\u0131l i\u00e7inde (1\/1\/2018-31\/12\/2018)<\/p>\n

talep edilmesi halinde iadesi \u00f6ng\u00f6r\u00fclmektedir.<\/p>\n

Bu uygulamadan yararlanacak m\u00fckelleflerin, imalat sanayiine y\u00f6nelik d\u00fczenlenmi\u015f bir yat\u0131r\u0131m te\u015fvik belgesine sahip olmas\u0131, s\u00f6z konusu in\u015faat i\u015flerinin de bu te\u015fvik belgesinde \u00f6ng\u00f6r\u00fclen yat\u0131r\u0131ma ili\u015fkin olmas\u0131 ve te\u015fvik belgesinde \u00f6ng\u00f6r\u00fclen s\u00fcre i\u00e7inde yap\u0131lm\u0131\u015f olmas\u0131 gerekmektedir.<\/p>\n

7.2. \u0130stisnan\u0131n Uygulamas\u0131<\/strong><\/p>\n

\u0130stisna, m\u00fcnhas\u0131ran s\u00f6z konusu yat\u0131r\u0131mlar kapsam\u0131ndaki in\u015faat taahh\u00fct i\u015fi, nakliye, hafriyat ve benzeri in\u015fa i\u015flerine ili\u015fkindir. Yat\u0131r\u0131m\u0131 yapanlar\u0131n s\u00f6z konusu in\u015faat i\u015flerinde kullan\u0131lan mal al\u0131mlar\u0131 da bu kapsamda de\u011ferlendirilir. Dolay\u0131s\u0131yla s\u00f6z konusu istisna in\u015faat i\u015flerine ili\u015fkin olmak ko\u015fuluyla hem hizmet hem de mal al\u0131mlar\u0131n\u0131 kapsamaktad\u0131r.<\/p>\n

Bu istisna, verginin \u00f6nce uygulan\u0131p sonra iade edilmesi \u015feklinde d\u00fczenlenmi\u015f olup, istisna kapsam\u0131nda de\u011ferlendirilen mal ve hizmet al\u0131mlar\u0131nda genel h\u00fck\u00fcmler \u00e7er\u00e7evesinde KDV uygulan\u0131r. Dolay\u0131s\u0131yla yat\u0131r\u0131m\u0131 yapana mal teslimi veya hizmet ifas\u0131 yapanlar\u0131n bu kapsamda KDV istisnas\u0131 uygulamalar\u0131 m\u00fcmk\u00fcn de\u011fildir.<\/p>\n

Yat\u0131r\u0131m\u0131 yapan belge sahibi m\u00fckellefler taraf\u0131ndan in\u015faat i\u015flerine ili\u015fkin bu \u015fekilde y\u00fcklenilen vergiler, ilgili d\u00f6nemde indirim konusu yap\u0131l\u0131r. S\u00f6z konusu m\u00fckelleflerin bu \u015fekilde y\u00fcklenip indirim hesaplar\u0131na dahil ettikleri vergilerin \u00f6ncelikle indirim yoluyla telafi edilmesi gerekmektedir. \u0130lgili alt\u0131 ayl\u0131k veya y\u0131ll\u0131k d\u00f6nemlerde y\u00fcklenilen ve indirim yoluyla telafi edilemeyen KDV\u2019nin iadesi m\u00fcmk\u00fcnd\u00fcr. \u0130adesi talep edilecek KDV tutar\u0131n\u0131n alt\u0131 ayl\u0131k veya y\u0131ll\u0131k d\u00f6nemlere ili\u015fkin son d\u00f6nem beyannamesindeki sonraki d\u00f6neme devreden KDV tutar\u0131n\u0131 a\u015famayaca\u011f\u0131 tabiidir.<\/p>\n

7.3. \u0130stisnan\u0131n Beyan\u0131<\/strong><\/p>\n

\u0130ade,<\/p>\n

– Asgari 50 milyon T\u00fcrk Liras\u0131 tutar\u0131nda sabit yat\u0131r\u0131m \u00f6ng\u00f6r\u00fclen yat\u0131r\u0131mlara ili\u015fkin in\u015faat i\u015flerinde 2017 y\u0131l\u0131n\u0131n ilk alt\u0131 ayl\u0131k d\u00f6neminde (1\/1\/2017-30\/6\/2017) y\u00fcklenilen ve bu s\u00fcre i\u00e7inde indirim yoluyla telafi edilemeyen KDV i\u00e7in en erken Temmuz\/2017, en ge\u00e7 May\u0131s\/2018 d\u00f6nemine ait KDV beyannamesine,<\/p>\n

– Asgari 50 milyon T\u00fcrk Liras\u0131 tutar\u0131nda sabit yat\u0131r\u0131m \u00f6ng\u00f6r\u00fclen yat\u0131r\u0131mlara ili\u015fkin in\u015faat i\u015flerinde 2017 y\u0131l\u0131n\u0131n ikinci alt\u0131 ayl\u0131k d\u00f6neminde (1\/7\/2017-31\/12\/2017) y\u00fcklenilen ve bu s\u00fcre i\u00e7inde indirim yoluyla telafi edilemeyen KDV i\u00e7in en erken Ocak\/2018, en ge\u00e7 Kas\u0131m\/2018 d\u00f6nemine ait KDV beyannamesine,<\/p>\n

– 50 milyon T\u00fcrk Liras\u0131 tutar\u0131na kadar sabit yat\u0131r\u0131m \u00f6ng\u00f6r\u00fclen yat\u0131r\u0131mlara ili\u015fkin in\u015faat i\u015flerinde 2017 y\u0131l\u0131nda y\u00fcklenilen ve 2017 y\u0131l\u0131 sonuna kadar indirim yoluyla telafi edilemeyen KDV i\u00e7in en erken Ocak\/2018, en ge\u00e7 Kas\u0131m\/2018 d\u00f6nemine ait KDV beyannamesine<\/p>\n

dahil edilerek talep edilebilir. \u0130adesi talep edilecek tutar, talebin yap\u0131laca\u011f\u0131 d\u00f6neme ait KDV beyannamesinin \u201c\u0130stisnalar-Di\u011fer \u0130ade Hakk\u0131 Do\u011furan \u0130\u015flemler\u201d kulak\u00e7\u0131\u011f\u0131n\u0131n \u201cDi\u011fer \u0130ade Hakk\u0131 Do\u011furan \u0130\u015flemler\u201d tablosunun 442 kod numaral\u0131 \u201c\u0130malat Sanayiine Y\u00f6nelik Yat\u0131r\u0131m Te\u015fvik Belgesi Kapsam\u0131ndaki \u0130n\u015faat \u0130\u015fleri\u201d sat\u0131r\u0131nda beyan edilir.<\/p>\n

Yat\u0131r\u0131m\u0131n ilgili mevzuat h\u00fck\u00fcmlerine g\u00f6re tamamlanamamas\u0131 halinde, iade edilen vergiler, vergi ziya\u0131 cezas\u0131 uygulanarak iade tarihinden itibaren gecikme faizi ile birlikte tahsil edilir.<\/p>\n

7.4. \u0130ade<\/strong><\/p>\n

Bu b\u00f6l\u00fcmde yer alan i\u015flemlerden kaynaklanan iade taleplerinde a\u015fa\u011f\u0131daki belgeler aran\u0131r:<\/p>\n

– Standart iade talep dilek\u00e7esi<\/p>\n

– \u0130ade talep edilen d\u00f6neme ili\u015fkin indirilecek KDV listesi<\/p>\n

– \u0130ade hakk\u0131 do\u011furan i\u015fleme ait y\u00fcklenilen KDV listesi<\/p>\n

– Yat\u0131r\u0131m te\u015fvik belgesi ve eki listenin onayl\u0131 \u00f6rne\u011fi<\/p>\n

7.4.1. Mahsuben \u0130ade<\/strong><\/p>\n

M\u00fckelleflerin bu i\u015flemden kaynaklanan mahsuben iade talepleri yukar\u0131daki belgelerin ibraz edilmi\u015f olmas\u0131 halinde miktar\u0131na bak\u0131lmaks\u0131z\u0131n vergi inceleme raporu, YMM raporu ve teminat aranmadan yerine getirilir.<\/p>\n

7.4.2. Nakden \u0130ade<\/strong><\/p>\n

M\u00fckelleflerin bu i\u015flemden kaynaklanan ve 5.000 TL\u2019yi a\u015fmayan nakden iade talepleri vergi inceleme raporu, YMM raporu ve teminat aranmadan yerine getirilir. \u0130ade talebinin 5.000 TL\u2019yi a\u015fmas\u0131 halinde a\u015fan k\u0131sm\u0131n iadesi, vergi inceleme raporu veya YMM raporuna g\u00f6re yerine getirilir. Teminat verilmesi halinde m\u00fckellefin iade talebi yerine getirilir ve teminat, vergi inceleme raporu veya YMM raporu sonucuna g\u00f6re \u00e7\u00f6z\u00fcl\u00fcr.\u201d<\/p>\n

MADDE 5 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin (II\/F-4.15.) b\u00f6l\u00fcm\u00fcn\u00fcn ba\u015fl\u0131\u011f\u0131 \u201c4.15. Hazinenin Ta\u015f\u0131nmaz Teslimi ve Kiralamalar\u0131, \u0130rtifak Hakk\u0131 Tesisi, Kullanma \u0130zni ve \u00d6n \u0130zin Verilmesi \u0130\u015flemleri, Toplu Konut \u0130daresi (TOK\u0130) Ba\u015fkanl\u0131\u011f\u0131n\u0131n Arsa ve Arazi Teslimleri ile Belediye ve \u0130l \u00d6zel \u0130darelerinin Ta\u015f\u0131nmaz Sat\u0131\u015flar\u0131<\/strong>\u201d olarak de\u011fi\u015ftirilmi\u015f, ayn\u0131 b\u00f6l\u00fcm\u00fcn ikinci paragraf\u0131n\u0131n birinci c\u00fcmlesinde yer alan \u201cve Belediyeler\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f, ayn\u0131 b\u00f6l\u00fcm\u00fcn sonuna a\u015fa\u011f\u0131daki paragraflar eklenmi\u015ftir:<\/p>\n

\u201c6770 say\u0131l\u0131 Kanunla 3065 say\u0131l\u0131 Kanunun (17\/4-p) maddesine \u201cbelediyeler ve il \u00f6zel idarelerinin m\u00fclkiyetindeki ta\u015f\u0131nmazlar\u0131n sat\u0131\u015f\u0131 suretiyle ger\u00e7ekle\u015fen devir ve teslimler\u201d ibaresi eklenmi\u015ftir.<\/p>\n

3065 say\u0131l\u0131 Kanunun (17\/4-p) maddesine g\u00f6re, belediyeler ve il \u00f6zel idarelerinin m\u00fclkiyetindeki ta\u015f\u0131nmazlar\u0131n sat\u0131\u015f\u0131 (belediye ve il \u00f6zel idarelerinin b\u00fcnyelerinde olu\u015fan iktisadi i\u015fletmelerin ta\u015f\u0131nmaz sat\u0131\u015flar\u0131 hari\u00e7) KDV\u2019den istisnad\u0131r.<\/p>\n

Di\u011fer taraftan, b\u00f6lge sakinlerinin mahalli m\u00fc\u015fterek nitelikteki ihtiya\u00e7lar\u0131n\u0131 kar\u015f\u0131lamak \u00fczere kurulan belediyelerin bu ama\u00e7lar\u0131 kapsam\u0131nda yapm\u0131\u015f olduklar\u0131 i\u015flemler KDV\u2019nin konusuna girmemekle birlikte, belediyelerin ticari, s\u0131nai, zirai veya mesleki nitelikteki teslim ve hizmetleri 3065 say\u0131l\u0131 Kanunun (1\/3-g) maddesi uyar\u0131nca KDV\u2019ye tabidir.<\/p>\n

Belediyelerin veya il \u00f6zel idarelerinin b\u00fcnyesinde bir iktisadi i\u015fletme olu\u015fmas\u0131 halinde KDV m\u00fckellefiyetinin, belediye veya il \u00f6zel idarelerinin ad\u0131na de\u011fil, bunlar\u0131n b\u00fcnyesinde olu\u015fan iktisadi i\u015fletme ad\u0131na tesis edilmesi gerekmektedir. Belediye veya il \u00f6zel idarelerine ili\u015fkin m\u00fckellefiyet tesisinde, s\u00f6z konusu iktisadi i\u015fletmelerin faaliyet konular\u0131 dikkate al\u0131nacak ve unvan\u0131nda faaliyet konusuna yer verilecektir.<\/p>\n

Buna g\u00f6re, belediye ve il \u00f6zel idarelerinin b\u00fcnyelerinde olu\u015fan iktisadi i\u015fletmelerin ta\u015f\u0131nmaz sat\u0131\u015flar\u0131, 3065 say\u0131l\u0131 Kanunun (17\/4-p) maddesindeki istisna kapsam\u0131nda de\u011ferlendirilmeyece\u011finden, s\u00f6z konusu iktisadi i\u015fletmelerin ta\u015f\u0131nmaz sat\u0131\u015flar\u0131nda genel h\u00fck\u00fcmlere g\u00f6re KDV uygulanacakt\u0131r.\u201d<\/p>\n

MADDE 6 \u2013<\/strong>\u00a0Ayn\u0131 Tebli\u011fin (II\/F-4.16.) b\u00f6l\u00fcm\u00fcn\u00fcn birinci paragraf\u0131ndaki \u201cveya belediyeler ile il \u00f6zel idarelerinin m\u00fclkiyetinde,\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

MADDE 7 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin (II\/F-4.16.1.) b\u00f6l\u00fcm\u00fcn\u00fcn birinci paragraf\u0131ndaki \u201c, belediyeler ile il \u00f6zel idarelerinin m\u00fclkiyetinde\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f, ayn\u0131 b\u00f6l\u00fcmdeki \u00d6rnek 4\u2019te yer alan \u201ckurumlar, belediyeler ve il \u00f6zel idarelerine\u201d ibaresi \u201ckurumlara\u201d olarak de\u011fi\u015ftirilmi\u015f ve ayn\u0131 b\u00f6l\u00fcm\u00fcn son d\u00f6rt paragraf\u0131 y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f ve ayn\u0131 b\u00f6l\u00fcm\u00fcn sonuna a\u015fa\u011f\u0131daki paragraf eklenmi\u015ftir.<\/p>\n

\u201cBelediyeler ve il \u00f6zel idarelerinin b\u00fcnyesinde bulunan iktisadi i\u015fletmelerin aktifinde en az iki tam y\u0131l s\u00fcreyle bulunan ve bu iktisadi i\u015fletmeler taraf\u0131ndan ticareti yap\u0131lmayan ta\u015f\u0131nmazlar\u0131n sat\u0131\u015f\u0131, 3065 say\u0131l\u0131 Kanunun (17\/4-r) maddesine g\u00f6re KDV\u2019den istisna olacakt\u0131r.\u201d<\/p>\n

MADDE 8 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin (II\/F-4.16.2.) b\u00f6l\u00fcm\u00fcn\u00fcn birinci paragraf\u0131ndaki \u201c, belediyeler ile il \u00f6zel idarelerinin m\u00fclkiyetinde\u201d ibaresi, ikinci paragraf\u0131ndaki \u201c(s\u00f6z konusu sat\u0131\u015flar nedeniyle belediyeler ve il \u00f6zelidareleri b\u00fcnyesinde olu\u015fan iktisadi i\u015fletmeler dahil)\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f, ayn\u0131 b\u00f6l\u00fcm\u00fcn sonuna a\u015fa\u011f\u0131daki paragraf eklenmi\u015ftir.<\/p>\n

\u201cBelediyeler ve il \u00f6zel idarelerinin b\u00fcnyesinde bulunan iktisadi i\u015fletmelerin aktifinde en az iki tam y\u0131l s\u00fcreyle bulunan ve bu iktisadi i\u015fletmeler taraf\u0131ndan ticareti yap\u0131lmayan i\u015ftirak hissesi sat\u0131\u015flar\u0131, 3065 say\u0131l\u0131 Kanunun (17\/4-r) maddesine g\u00f6re KDV\u2019den istisna olacakt\u0131r.\u201d<\/p>\n

MADDE 9 \u2013<\/strong>\u00a0Ayn\u0131 Tebli\u011fin (II\/G) b\u00f6l\u00fcm\u00fcn\u00fcn sonuna ba\u015fl\u0131\u011f\u0131 ile birlikte a\u015fa\u011f\u0131daki b\u00f6l\u00fcm eklenmi\u015ftir.<\/p>\n

\u201c8. Belediye ve \u0130l \u00d6zel \u0130darelerinin 27\/1\/2017 Tarihinden \u00d6nce Yapt\u0131klar\u0131 Ta\u015f\u0131nmaz Sat\u0131\u015flar\u0131<\/strong><\/p>\n

3065 say\u0131l\u0131 Kanuna 6770 say\u0131l\u0131 Kanunla eklenen ge\u00e7ici 36 nc\u0131 maddede;<\/p>\n

\u201cBu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten \u00f6nce belediyeler ve il \u00f6zel idareleri taraf\u0131ndan iktisadi i\u015fletme olu\u015fturmaks\u0131z\u0131n yap\u0131lan ta\u015f\u0131nmaz teslimlerinde katma de\u011fer vergisi aranmaz, bu nedenle ge\u00e7mi\u015fe d\u00f6n\u00fck herhangi bir tarhiyat yap\u0131lmaz, daha \u00f6nce yap\u0131lm\u0131\u015f olan tarhiyatlardan varsa a\u00e7\u0131lm\u0131\u015f davalardan feragat edilmesi kayd\u0131yla vazge\u00e7ilir, tahakkuk eden tutarlar terkin edilir, tahsil edilen tutarlar red ve iade edilmez.<\/p>\n

Bu maddenin uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye Maliye Bakanl\u0131\u011f\u0131 yetkilidir.\u201d<\/p>\n

h\u00fckm\u00fc yer almaktad\u0131r.<\/p>\n

Belediyeler ve il \u00f6zel idarelerinin ta\u015f\u0131nmaz sat\u0131\u015flar\u0131 nedeniyle b\u00fcnyelerinde iktisadi i\u015fletme olu\u015fmas\u0131 halinde, iktisadi i\u015fletmenin ta\u015f\u0131nmaz sat\u0131\u015flar\u0131 genel h\u00fck\u00fcmlere g\u00f6re KDV\u2019ye tabi olup, bu iktisadi i\u015fletmelerin ta\u015f\u0131nmaz sat\u0131\u015flar\u0131na 3065 say\u0131l\u0131 Kanunun ge\u00e7ici 36 nc\u0131 maddesi h\u00fckm\u00fcn\u00fcn uygulanmas\u0131 m\u00fcmk\u00fcn de\u011fildir.<\/p>\n

Buna g\u00f6re, belediye ve il \u00f6zel idarelerinin 27\/1\/2017 tarihinden \u00f6nce yapm\u0131\u015f olduklar\u0131 ve iktisadi i\u015fletme olu\u015fturmamakla birlikte m\u00fczayede mahallinde yap\u0131lmas\u0131 nedeniyle KDV hesaplanmas\u0131 gereken ta\u015f\u0131nmaz sat\u0131\u015flar\u0131 \u00fczerinden KDV hesaplanmam\u0131\u015f ve beyan edilmemi\u015f olmas\u0131 durumunda, hesaplanmayan KDV, bu madde kapsam\u0131nda belediye ve il \u00f6zel idarelerinden aranmayacakt\u0131r.<\/p>\n

Di\u011fer taraftan, belediye ve il \u00f6zel idarelerinin 27\/1\/2017 tarihinden \u00f6nceki iktisadi i\u015fletme olu\u015fturmayan ta\u015f\u0131nmaz sat\u0131\u015flar\u0131na ili\u015fkin olarak vergi dairelerince ge\u00e7mi\u015fe d\u00f6n\u00fck herhangi bir KDV tarhiyat\u0131 yap\u0131lmayacakt\u0131r. Ayr\u0131ca, 27\/1\/2017 tarihinden \u00f6nce bu kapsamda vergi dairelerince tarhiyat yap\u0131lm\u0131\u015f olmas\u0131 ve bu tarhiyatlara kar\u015f\u0131 belediyeler veya il \u00f6zel idareleri taraf\u0131ndan dava a\u00e7\u0131lm\u0131\u015f olmas\u0131 halinde a\u00e7\u0131lan davalardan feragat edilmesi \u015fart\u0131yla tarhiyatlardan vazge\u00e7ilerek tahakkuk eden tutarlar terkin edilecektir. Ancak, bu \u015fekilde tahakkuk eden tutarlar\u0131n tahsil edilmesi halinde tahsil edilen tutarlar red ve iade edilmeyecektir.\u201d<\/p>\n

MADDE 10 \u2013<\/strong>\u00a0Ayn\u0131 Tebli\u011fin (III\/B-2.1.1.) b\u00f6l\u00fcm\u00fcn\u00fcn \u00fc\u00e7\u00fcnc\u00fc paragraf\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201cAncak, 2007\/13033 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131n\u0131n 1 inci maddesinin alt\u0131nc\u0131 f\u0131kras\u0131na g\u00f6re, (I) say\u0131l\u0131 listenin 11 inci s\u0131ras\u0131nda yer alan net alan\u0131 150 m2\u2019ye kadar konutlardan; 10\/7\/2004 tarihli ve 5216 say\u0131l\u0131 B\u00fcy\u00fck\u015fehir Belediyesi Kanunu51 kapsam\u0131ndaki b\u00fcy\u00fck\u015fehirlerde (16\/5\/2012 tarihli ve 6306 say\u0131l\u0131 Afet Riski Alt\u0131ndaki Alanlar\u0131n D\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi Hakk\u0131nda Kanun52 kapsam\u0131nda rezerv yap\u0131 alan\u0131 ve riskli alan olarak belirlenen yerler ile riskli yap\u0131lar\u0131n bulundu\u011fu yerler hari\u00e7), l\u00fcks veya birinci s\u0131n\u0131f in\u015faat olarak yap\u0131lan ve ruhsat\u0131n sonradan revize edilip in\u015faat kalitesinin y\u00fckseltilmesi hali de dahil olmak \u00fczere, yap\u0131 ruhsat\u0131n\u0131n al\u0131nd\u0131\u011f\u0131 tarihte, \u00fczerine yap\u0131ld\u0131\u011f\u0131 arsan\u0131n 1319 say\u0131l\u0131 Emlak Vergisi Kanununun53 29 uncu maddesine istinaden tespit edilen arsa birim m2 vergi de\u011feri;<\/p>\n

(i) Yap\u0131 ruhsat\u0131 1\/1\/2013 ila 31\/12\/2016 tarihleri aras\u0131nda al\u0131nan konut in\u015faat\u0131 projeleri ile kamu kurum ve kurulu\u015flar\u0131 ile bunlar\u0131n i\u015ftirakleri taraf\u0131ndan ihalesi 1\/1\/2013 tarihinden itibaren yap\u0131lacak konut in\u015faat\u0131 projelerinde;<\/p>\n

a) Be\u015fy\u00fcz T\u00fcrk Liras\u0131 ile bin T\u00fcrk Liras\u0131 (bin T\u00fcrk Liras\u0131 hari\u00e7) aras\u0131nda olan konutlar\u0131n tesliminde bu maddenin birinci f\u0131kras\u0131n\u0131n (c) bendinde belirtilen vergi oran\u0131,<\/p>\n

b) Bin T\u00fcrk Liras\u0131 ve \u00fczerinde olan konutlar\u0131n tesliminde bu maddenin birinci f\u0131kras\u0131n\u0131n (a) bendinde belirtilen vergi oran\u0131<\/p>\n

uygulan\u0131r.<\/p>\n

(ii) Yap\u0131 ruhsat\u0131 1\/1\/2017 tarihinden (bu tarih dahil) sonra al\u0131nan konut in\u015faat\u0131 projeleri ile kamu kurum ve kurulu\u015flar\u0131 ile bunlar\u0131n i\u015ftirakleri taraf\u0131ndan ihalesi 1\/1\/2017 tarihinden itibaren yap\u0131lacak konut in\u015faat\u0131 projelerinde;<\/p>\n

a) Bin T\u00fcrk Liras\u0131 ile iki bin T\u00fcrk Liras\u0131 (iki bin T\u00fcrk Liras\u0131 dahil) aras\u0131nda olan konutlar\u0131n tesliminde bu maddenin birinci f\u0131kras\u0131n\u0131n (c) bendinde belirtilen vergi oran\u0131,<\/p>\n

b) \u0130ki bin T\u00fcrk Liras\u0131n\u0131n \u00fczerinde olan konutlar\u0131n tesliminde bu maddenin birinci f\u0131kras\u0131n\u0131n (a) bendinde belirtilen vergi oran\u0131<\/p>\n

uygulan\u0131r.\u201d<\/p>\n

MADDE 11 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin (III\/B-3) b\u00f6l\u00fcm\u00fcn\u00fcn ikinci ve \u00fc\u00e7\u00fcnc\u00fc paragraf\u0131 y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f, birinci paragraftan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki paragraflar eklenmi\u015ftir.<\/p>\n

\u201c3065 say\u0131l\u0131 Kanunun 29 uncu maddesinin (2) numaral\u0131 f\u0131kras\u0131nda 6770 say\u0131l\u0131 Kanunla yap\u0131lan de\u011fi\u015fiklikle, Bakanlar Kurulu taraf\u0131ndan vergi nispeti indirilen teslim ve hizmetlerle ilgili olup teslim ve hizmetin ger\u00e7ekle\u015fti\u011fi vergilendirme d\u00f6neminde indirilemeyen ve tutar\u0131 Bakanlar Kurulunca tespit edilecek s\u0131n\u0131r\u0131 a\u015fan mahsuben iade edilmeyen verginin y\u0131l\u0131 i\u00e7inde nakden iadesiyle ilgili sekt\u00f6rler, mal ve hizmet gruplar\u0131 ve d\u00f6nemleri belirlemeye Bakanl\u0131\u011f\u0131m\u0131z yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r.<\/p>\n

Bu yetki \u00e7er\u00e7evesinde, indirimli orana tabi konut teslimlerinden do\u011fan KDV iadelerinin, y\u0131l\u0131 i\u00e7inde vergilendirme d\u00f6nemleri itibariyle talep edilmesi kayd\u0131yla nakden yap\u0131lmas\u0131 uygun g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

19\/4\/2006 tarihli ve 2006\/10379 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile indirimli vergi oran\u0131na tabi teslim ve hizmetlerde iade uygulamas\u0131 ile ilgili s\u0131n\u0131r, 2006 y\u0131l\u0131nda ger\u00e7ekle\u015fecek i\u015flemler i\u00e7in ge\u00e7erli olmak \u00fczere 10.000 TL olarak belirlenmi\u015f, s\u00f6z konusu Bakanlar Kurulu Karar\u0131nda yer alan hesaplamaya g\u00f6re; indirimli orana tabi i\u015flemler nedeniyle y\u00fcklenilen ve indirim yoluyla giderilemeyen KDV tutar\u0131n\u0131n iade konusu yap\u0131lamayacak k\u0131sm\u0131yla ilgili s\u0131n\u0131r; 2006 y\u0131l\u0131 i\u00e7in 10.000 TL, 2007 y\u0131l\u0131 i\u00e7in 10.800 TL, 2008 y\u0131l\u0131 i\u00e7in 11.600 TL, 2009 y\u0131l\u0131 i\u00e7in 13.000 TL, 2010 y\u0131l\u0131 i\u00e7in 13.300 TL, 2011 y\u0131l\u0131 i\u00e7in 14.300 TL, 2012 y\u0131l\u0131 i\u00e7in 15.800 TL, 2013 y\u0131l\u0131 i\u00e7in 17.000 TL, 2014 y\u0131l\u0131 i\u00e7in 17.700 TL, 2015 y\u0131l\u0131 i\u00e7in 19.500 TL, 2016 y\u0131l\u0131 i\u00e7in 20.600 TL olarak belirlenmi\u015ftir.<\/p>\n

\u0130ndirimli vergi oran\u0131na tabi teslim ve hizmetlerde iade uygulamas\u0131 ile ilgili bu s\u0131n\u0131r 31\/01\/2017 tarihli ve 2017\/9759 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile 2017 y\u0131l\u0131 i\u00e7in 10.000 TL olarak belirlenmi\u015ftir. 2016 y\u0131l\u0131nda yap\u0131lan indirimli orana tabi i\u015flemlerle ilgili 2017 y\u0131l\u0131nda yap\u0131lacak y\u0131ll\u0131k iadelerde de bu tutar dikkate al\u0131n\u0131r.<\/p>\n

2018 ve izleyen takvim y\u0131llar\u0131 i\u00e7in bu s\u0131n\u0131r, bir \u00f6nceki y\u0131ldaki tutar\u0131n, Vergi Usul Kanunu h\u00fck\u00fcmleri uyar\u0131nca belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmas\u0131 suretiyle uygulan\u0131r. Bu \u015fekilde yap\u0131lacak hesaplamada, 50 TL ve daha d\u00fc\u015f\u00fck tutarlar dikkate al\u0131nmaz, 50 TL\u2019den fazla olan tutarlar ise 100 TL\u2019nin en yak\u0131n kat\u0131na y\u00fckseltilir.\u201d<\/p>\n

MADDE 12 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin (III\/B-3.1.2.) b\u00f6l\u00fcm\u00fcn\u00fcn ikinci paragraf\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201cY\u0131l\u0131 i\u00e7inde iade edilemeyen verginin izleyen y\u0131l i\u00e7inde nakden veya Tebli\u011fin (III\/B-3.2.2.) b\u00f6l\u00fcm\u00fcnde belirtilen bor\u00e7lara mahsuben iadesinde, y\u0131l\u0131 i\u00e7inde iade edilen tutarlar dikkate al\u0131nmadan aylar itibar\u0131yla k\u00fcm\u00fclatif hesaplama yap\u0131l\u0131r, bulunan tutardan y\u0131l\u0131 i\u00e7inde yap\u0131lan iadeler d\u00fc\u015f\u00fcl\u00fcr, kalan tutar\u0131n i\u015flemin yap\u0131ld\u0131\u011f\u0131 y\u0131l i\u00e7in belirlenen iade edilmeyecek alt s\u0131n\u0131r\u0131 a\u015fan k\u0131sm\u0131n\u0131n nakden veya mahsuben iadesi, izleyen y\u0131l\u0131n Ocak-Kas\u0131m vergilendirme d\u00f6nemlerine ili\u015fkin KDV beyannameleri ile talep edilebilir.\u201d<\/p>\n

MADDE 13 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin (III\/B-3.2.4.) b\u00f6l\u00fcm\u00fcnden sonra gelmek \u00fczere ba\u015fl\u0131\u011f\u0131 ile birlikte a\u015fa\u011f\u0131daki b\u00f6l\u00fcm eklenmi\u015ftir.<\/p>\n

\u201c3.2.5. Y\u0131l\u0131 \u0130\u00e7inde Nakden \u0130ade \u0130\u015flemi<\/strong><\/p>\n

Tebli\u011fin (III\/B-3.) b\u00f6l\u00fcm\u00fcnde a\u00e7\u0131klanan indirimli orana tabi konut teslimlerinden do\u011fan y\u0131l\u0131 i\u00e7inde nakden iade tutar\u0131n\u0131n hesaplanmas\u0131nda Tebli\u011fin (III\/B-3.1.1.) b\u00f6l\u00fcm\u00fcnde yer alan a\u00e7\u0131klamalar, iade taleplerinin yerine getirilmesinde ise Tebli\u011fin (III\/B-3.2.1.) b\u00f6l\u00fcm\u00fcnde yer alan a\u00e7\u0131klamalar ge\u00e7erlidir. Ancak, 5.000 TL ve \u00fcst\u00fcndeki nakden iade taleplerinin, teminat verilmeksizin vergi inceleme raporuna g\u00f6re sonu\u00e7land\u0131r\u0131lmas\u0131n\u0131n talep edilmesi halinde, iade vergi inceleme raporunun vergi dairesi kay\u0131tlar\u0131na intikal etti\u011fi tarihte yap\u0131l\u0131r.\u201d<\/p>\n

MADDE 14 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin (III\/B-3.3.) b\u00f6l\u00fcm\u00fcn\u00fcn ba\u015fl\u0131\u011f\u0131 \u201c3.3. Y\u0131l\u0131 \u0130\u00e7inde \u0130ade Edilemeyen Vergilerin \u0130adesi\u201d olarak de\u011fi\u015ftirilmi\u015f; ayn\u0131 b\u00f6l\u00fcm\u00fcn birinci paragraf\u0131nda yer alan \u201cmahsuben iade edilemeyen\u201d ibaresi \u201ciade edilemeyen\u201d olarak de\u011fi\u015ftirilmi\u015f, ayn\u0131 b\u00f6l\u00fcm\u00fcn onbirinci paragraf\u0131n\u0131n \u00fc\u00e7\u00fcnc\u00fc s\u0131ras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c- Y\u0131l\u0131 i\u00e7inde iade edilen tutarlar\u0131 ayl\u0131k olarak g\u00f6steren tablo (Bu tabloda y\u0131l\u0131 i\u00e7inde iadesi ger\u00e7ekle\u015fen tutarlar\u0131n toplam\u0131 da tek sat\u0131rda g\u00f6sterilecektir.)\u201d<\/p>\n

MADDE 15 \u2013<\/strong>\u00a0Ayn\u0131 Tebli\u011fin (III\/B-3.5.1.) b\u00f6l\u00fcm\u00fcn\u00fcn birinci paragraf\u0131nda ve (III\/B-3.5.2.) b\u00f6l\u00fcm\u00fcn\u00fcn birinci paragraf\u0131nda yer alan \u201cmahsuben\u201d ibareleri y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

MADDE 16 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin ekinde yer alan (EK 9A) ve (EK 9B) ekteki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

MADDE 17 \u2013\u00a0<\/strong>Bu Tebli\u011f yay\u0131mland\u0131\u011f\u0131 tarihte y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

MADDE 18 \u2013\u00a0<\/strong>Bu Tebli\u011f h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n

\n

Ekleri 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":"

Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 10) – 03.02.2017 3 \u015eubat 2017 CUMA Resm\u00ee Gazete Say\u0131 : 29968 TEBL\u0130\u011e Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan: KATMA DE\u011eER VERG\u0130S\u0130 GENEL UYGULAMA TEBL\u0130\u011e\u0130NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e (SER\u0130 NO: 10) MADDE 1 \u2013\u00a026\/4\/2014 tarihli ve 28983 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Katma De\u011fer […]<\/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-3458","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\/3458"}],"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=3458"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3458\/revisions"}],"predecessor-version":[{"id":3459,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3458\/revisions\/3459"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3458"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3458"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3458"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}