{"id":16459,"date":"2021-12-08T10:58:36","date_gmt":"2021-12-08T10:58:36","guid":{"rendered":"https:\/\/www.alohaber.net\/wp\/?p=16459"},"modified":"2021-12-08T10:59:28","modified_gmt":"2021-12-08T10:59:28","slug":"gumruk-kanununa-gore-ymm-ve-smmmlerin-beyan-nedeniyle-sorumlulugu","status":"publish","type":"post","link":"http:\/\/www.alohaber.net\/wp\/2021\/12\/gumruk-kanununa-gore-ymm-ve-smmmlerin-beyan-nedeniyle-sorumlulugu\/","title":{"rendered":"G\u00fcmr\u00fck Kanununa G\u00f6re YMM ve SMMM\u2019lerin Beyan Nedeniyle Sorumlulu\u011fu"},"content":{"rendered":"

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G\u00fcmr\u00fck Kanununa G\u00f6re YMM ve SMMM\u2019lerin Sorumlulu\u011fu YMM ve SMMM\u2019lerin G\u00fcmr\u00fck Kanunu\u2019na G\u00f6re Eksik ya da Hatal\u0131 Beyan Nedeniyle Cezai…\u00a0<\/p>\n

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G\u00fcmr\u00fck Kanununa G\u00f6re YMM ve SMMM\u2019lerin Beyan Nedeniyle Sorumlulu\u011fu<\/strong><\/p>\n

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G\u00fcmr\u00fck Kanununa G\u00f6re YMM ve SMMM\u2019lerin Sorumlulu\u011fu<\/h4>\n

YMM ve SMMM\u2019lerin G\u00fcmr\u00fck Kanunu\u2019na G\u00f6re Eksik ya da Hatal\u0131 Beyan Nedeniyle Cezai Sorumlulu\u011fu Bulunmuyor<\/em><\/p>\n

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\u00d6ZET:<\/strong><\/p>\n

Birli\u011fimizce G\u00fcmr\u00fck Beyannamelerinde \u201cG\u00fcmr\u00fck Beyannamelerinde Mali Sorumlu\u201d ba\u015fl\u0131\u011f\u0131 alt\u0131nda YMM ve SMMM\u2019lerin ad\u0131, soyad\u0131 ve vergi numaralar\u0131n\u0131n yaz\u0131lmas\u0131 gereklili\u011fi ile ilgili olarak yap\u0131lan bilgi edinme taleplerine verilecek cevaplara dayanak te\u015fkil etmesiyle ilgili g\u00f6r\u00fc\u015f talebimize, G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcnden al\u0131nan cevab\u0131 yaz\u0131da<\/p>\n

\u2015 1 Ocak 996 tarihinden itibaren T\u00fcrkiye ile Avrupa Birli\u011fi aras\u0131nda tesis edilen g\u00fcmr\u00fck birli\u011fi kapsam\u0131nda t\u00fcm g\u00fcmr\u00fck beyanlar\u0131 i\u00e7in tek bir beyan format\u0131n\u0131n kullan\u0131ld\u0131\u011f\u0131,<\/p>\n

\u2015 Mali sorumlu ki\u015fisine ait bilgilerin beyan edilmesinin \u201cTek \u0130dari Belge\u201d uygulamas\u0131n\u0131n gere\u011fi oldu\u011fu,<\/p>\n

\u2015 Beyannamenin 9 no.lu kutusunda YMM veya SMMM\u2019nin ad\u0131, soyad\u0131 ve vergi numaras\u0131n\u0131n yaz\u0131lmas\u0131n\u0131n zorunlu oldu\u011fu,<\/p>\n

\u2015\u00a09 no.lu kutunun eksik ya da hatal\u0131 doldurulmas\u0131 kabahat fiili olarak nitelendirildi\u011finden bu kabahat kar\u015f\u0131l\u0131\u011f\u0131nda, beyan sahibi ve\/veya temsilcisine G\u00fcmr\u00fck Kanunu\u2019nun 241 inci maddesine g\u00f6re ceza uygulanmas\u0131 gerekti\u011fi,<\/p>\n

\u2015 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu\u2019nun dolayl\u0131 temsil h\u00fck\u00fcmleri \u00e7er\u00e7evesinde temsil g\u00f6revi bulunmayan YMM veya SMMM\u2019lerin eksik ya da hatal\u0131 beyan nedeniyle G\u00fcmr\u00fck Kanunu\u2019na g\u00f6re cezai sorumlulu\u011funun bulunmad\u0131\u011f\u0131 belirtilmi\u015ftir.<\/p>\n<\/div>\n

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\u00a0<\/div>\n<\/div>\n

Birli\u011fimizce Ticaret Bakanl\u0131\u011f\u0131 G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcne g\u00f6nderilen 1.11.2021 tarihli ve 12090 say\u0131l\u0131 yaz\u0131da \u0130stanbul, Ankara, \u0130zmir ve Bursa G\u00fcmr\u00fck M\u00fc\u015favirleri Dernekleri taraf\u0131ndan yay\u0131mlanan 19.10.2021 tarihli bildiride. G\u00fcmr\u00fck M\u00fcfetti\u015fleri taraf\u0131ndan yap\u0131lan denetimlerde ele\u015ftiri konusu yap\u0131lan hususlara dikkat \u00e7ekildi\u011fi; SMMM ve YMM\u2019lerin i\u015flerini y\u00fcr\u00fctt\u00fckleri m\u00fc\u015fterilerinin ithalat ve ihracat i\u015flemlerinde, G\u00fcmr\u00fck Y\u00f6netmeli\u011finin EK-14 G\u00fcmr\u00fck Beyannamesi Kullanma Talimat\u0131n\u0131n II no.lu b\u00f6l\u00fcm\u00fcnde \u201cII- Beyanname Kutular\u0131na \u0130li\u015fkin A\u00e7\u0131klamalar\u0131\u201d k\u0131sm\u0131nda yer alan \u201cG\u00fcmr\u00fck Beyannamelerinde Mali Sorumlu\u201d ba\u015fl\u0131\u011f\u0131 alt\u0131nda YMM ve SMMM\u2019lerin ad\u0131, soyad\u0131 ve vergi numaralar\u0131n\u0131n yaz\u0131lmas\u0131n\u0131n gerekmekte oldu\u011fu; bu i\u015flem yap\u0131lmad\u0131\u011f\u0131 takdirde i\u015fleri g\u00f6r\u00fclen m\u00fc\u015fterilerin ithalat\/ihracat i\u015flemlerinin tamamlamalar\u0131n\u0131n m\u00fcmk\u00fcn olmayaca\u011f\u0131n\u0131n belirtildi\u011finden bahisle konu hakk\u0131nda Birli\u011fimize yap\u0131lan bilgi edinme taleplerine verilecek cevaplara dayanak te\u015fkil etmesini teminen g\u00f6r\u00fc\u015f talep edilerek beyannamede yer alan bu bilginin e-devlet sistemi \u00fczerinden kay\u0131t y\u00f6ntemi d\u0131\u015f\u0131nda ba\u015fka yollarla al\u0131nmas\u0131n\u0131n da m\u00fcmk\u00fcn oldu\u011fu belirtilerek konunun kurumlar aras\u0131 g\u00f6r\u00fc\u015fme suretiyle ele al\u0131nmas\u0131n\u0131n faydal\u0131 olaca\u011f\u0131 ifade edilmi\u015ftir.<\/p>\n

G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019nce Birli\u011fimize cevaben yaz\u0131lan: 03\/12\/2021 tarihli ve E-20117910-00069679889 say\u0131l\u0131 Yaz\u0131da,<\/p>\n

\u2015 G\u00fcmr\u00fck beyannamesinde y\u00fck\u00fcml\u00fc ve dolayl\u0131 temsilci olmayan yeminli mali m\u00fc\u015favir veya mali m\u00fc\u015favir ya da serbest muhasebecilerin, beyan sahibi ve\/veya temsilcisi ad\u0131na yetkisi olmad\u0131\u011f\u0131ndan\u00a0G\u00fcmr\u00fck Kanunu<\/a><\/strong>\u2018na g\u00f6re y\u00fck\u00fcml\u00fcl\u00fcklerinin bulunmad\u0131\u011f\u0131,<\/p>\n

\u2015 01.01.1996 tarihinden itibaren T\u00fcrkiye ile Avrupa Birli\u011fi aras\u0131nda tesis edilen g\u00fcmr\u00fck birli\u011fi kapsam\u0131nda Topluluk G\u00fcmr\u00fck Kodunu olu\u015fturan (EEC) 2913\/92 say\u0131l\u0131 ve 12 Ekim 1992 tarihli Konsey Y\u00f6netmeli\u011finin \u201cg\u00fcmr\u00fck beyan\u0131\u201d da dahil ana m\u00fcesseselerinin milli mevzuat\u0131m\u0131za yans\u0131t\u0131lmas\u0131n\u0131n gerekli g\u00f6r\u00fclm\u00fc\u015f olup 1996 y\u0131l\u0131ndan beri, \u00fclkemizde, t\u00fcm g\u00fcmr\u00fck beyanlar\u0131 i\u00e7in tek bir beyan format\u0131n\u0131n kullan\u0131lmas\u0131na imkan veren ve AB \u00fclkeleri taraf\u0131ndan da kullan\u0131lan \u201cTek \u0130dari Belge\u201d g\u00fcmr\u00fck beyannamesi olarak kullan\u0131ld\u0131\u011f\u0131, di\u011fer bir deyi\u015fle, g\u00fcmr\u00fck mevzuat\u0131m\u0131z\u0131n AB mevzuat\u0131na uyumla\u015ft\u0131r\u0131lmas\u0131 zorunlulu\u011fu \u00e7er\u00e7evesinde; g\u00fcmr\u00fck beyannamesinin 9. kutucu\u011funda mali sorumlu ki\u015fisine ait bilgilerin beyan edilmesinin \u201cTek \u0130dari Belge\u201d uygulamas\u0131n\u0131n gere\u011fi oldu\u011fu,<\/p>\n

\u2015 AB mevzuat\u0131na uyumlu olarak revize edilen g\u00fcmr\u00fck mevzuat: ve \u201cTek \u0130dari Belge\u201d kapsam\u0131nda; beyannamenin\u00a0G\u00fcmr\u00fck Y\u00f6netmeli\u011fi<\/a><\/strong>\u00a0EK-14\u2019e uygun doldurulmas\u0131, buna g\u00f6re, beyannamenin 9 no.lu kutusunda yeminli mali m\u00fc\u015favirin veya mali m\u00fc\u015favirin ya da serbest muhasebecinin ad\u0131, soyad\u0131 ve vergi numaras\u0131n\u0131n yaz\u0131lmas\u0131 zorunlu olup beyannamenin 9 no.lu kutusunun eksik ya da hatal\u0131 doldurulmas\u0131 kabahat fiili olarak nitelendirildi\u011finden bu kabahat kar\u015f\u0131l\u0131\u011f\u0131nda, beyan sahibi ve\/veya temsilcisine G\u00fcmr\u00fck Kanununun 241 inci maddesine g\u00f6re ceza uygulanmas\u0131 gerekti\u011fi,<\/p>\n

\u2015 Dolay\u0131s\u0131yla,\u00a04458 say\u0131l\u0131 Kanunun<\/a><\/strong>\u00a0dolayl\u0131 temsil h\u00fck\u00fcmleri \u00e7er\u00e7evesinde temsil g\u00f6revi bulunmayan yeminli mali m\u00fc\u015favir veya mali m\u00fc\u015favir ya da serbest muhasebecilerin, eksik ya da hatal\u0131 beyan nedeniyle G\u00fcmr\u00fck Kanunu\u2019na g\u00f6re cezai sorumlulu\u011funun bulunmad\u0131\u011f\u0131 belirtilmi\u015ftir.<\/p>\n

G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn s\u00f6z konusu Yaz\u0131s\u0131 a\u015fa\u011f\u0131ya\u00a0al\u0131nm\u0131\u015ft\u0131r.<\/strong><\/p>\n

Kaynak:<\/strong>\u00a0T\u00dcRMOB<\/p>\n

T.C.<\/p>\n

T\u0130CARET BAKANLI\u011eI<\/p>\n

G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc<\/p>\n

Say\u0131 : E-20117910-00069679889<\/p>\n

Tarih: 3\/12\/2021<\/p>\n

Konu : Mali Sorumlu Bilgisi<\/p>\n

T\u00dcRK\u0130YE SERBEST MUHASEBEC\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RLER VE YEM\u0130NL\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RLER ODALARI B\u0130RL\u0130\u011e\u0130 BA\u015eKANLI\u011eINA<\/p>\n

\u0130lgi: 01.11.2021 tarihli ve 12090 say\u0131l\u0131 yaz\u0131n\u0131z.<\/p>\n

\u0130lgide kay\u0131tl\u0131 yaz\u0131n\u0131zda; \u0130stanbul, Ankara, \u0130zmir ve Bursa G\u00fcmr\u00fck M\u00fc\u015favirleri Dernekleri taraf\u0131ndan yay\u0131mlanan 19.10.2021 tarihli bildiride. G\u00fcmr\u00fck M\u00fcfetti\u015fleri taraf\u0131ndan yap\u0131lan denetimlerde ele\u015ftiri konusu yap\u0131lan hususlara dikkat \u00e7ekilmi\u015f; SMMM ve YMM\u2019lerin i\u015flerini y\u00fcr\u00fctt\u00fckleri m\u00fc\u015fterilerinin ithalat ve ihracat i\u015flemlerinde, G\u00fcmr\u00fck Y\u00f6netmeli\u011finin EK-14 G\u00fcmr\u00fck Beyannamesi Kullanma Talimat\u0131n\u0131n II no.lu b\u00f6l\u00fcm\u00fcnde \u201cII- Beyanname Kutular\u0131na \u0130li\u015fkin A\u00e7\u0131klamalar\u0131\u201d k\u0131sm\u0131nda yer alan \u201cG\u00fcmr\u00fck Beyannamelerinde Mali Sorumlu\u201d ba\u015fl\u0131\u011f\u0131 alt\u0131nda YMM ve SMMM\u2019lerin ad\u0131, soyad\u0131 ve vergi numaralar\u0131n\u0131n yaz\u0131lmas\u0131 gerekmekte oldu\u011fu: bu i\u015flem yap\u0131lmad\u0131\u011f\u0131 takdirde i\u015fleri g\u00f6r\u00fclen m\u00fc\u015fterilerin ithalat\/ihracat i\u015flemlerinin tamamlamalar\u0131n\u0131n m\u00fcmk\u00fcn olmayaca\u011f\u0131n\u0131n belirtildi\u011finden bahisle konu hakk\u0131nda Birli\u011finize yap\u0131lan bilgi edinme taleplerine verilecek cevaplara dayanak te\u015fkil etmesini teminen g\u00f6r\u00fc\u015f talep edildi\u011fi; beyannamede yer alan bu bilginin e-devlet sistemi \u00fczerinden kay\u0131t y\u00f6ntemi d\u0131\u015f\u0131nda ba\u015fka yollarla al\u0131nmas\u0131n\u0131n da m\u00fcmk\u00fcn oldu\u011fu belirtilerek konunun kurumlar aras\u0131 g\u00f6r\u00fc\u015fme suretiyle ele al\u0131nmas\u0131n\u0131n faydal\u0131 olaca\u011f\u0131 ifade edilmektedir.<\/p>\n

04.11.1999 tarihli 23866 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununun \u201cTemsil Hakk\u0131 ve Yetkilendirilmi\u015f Y\u00fck\u00fcml\u00fc\u201d ba\u015fl\u0131kl\u0131 5 inci maddesinde, b\u00fct\u00fcn ki\u015filerin g\u00fcmr\u00fck mevzuat\u0131 ile \u00f6ng\u00f6r\u00fclen tasarruflar\u0131 ve i\u015flemleri ger\u00e7ekle\u015ftirmek \u00fczere g\u00fcmr\u00fck idarelerindeki i\u015fleri i\u00e7in bir temsilci tayin edebilece\u011fi; bu temsilin do\u011frudan veya dolayl\u0131 olabilece\u011fi; Kanununun 225 inci maddenin birinci f\u0131kras\u0131nda belirtilen ki\u015filerin g\u00fcmr\u00fck idarelerinde dolayl\u0131 temsilci olarak i\u015f takip edebilece\u011fi belirtilmektedir.<\/p>\n

G\u00fcmr\u00fck Kanununun 181 inci maddesinin ikinci f\u0131kras\u0131na g\u00f6re; ithalatta g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcnde y\u00fck\u00fcml\u00fc beyan sahibi olup dolayl\u0131 temsilde, temsilcinin y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc, beyanda kullan\u0131lan verilerin yanl\u0131\u015f oldu\u011funu bildi\u011fi veya mesle\u011fi icab\u0131 ve mutat olarak bilmesi gerekti\u011fi durumlarla s\u0131n\u0131rl\u0131d\u0131r.<\/p>\n

Yukar\u0131daki mevzuat h\u00fck\u00fcmleri \u00e7er\u00e7evesinde; g\u00fcmr\u00fck beyannamesinde\u00a0y\u00fck\u00fcml\u00fc ve dolayl\u0131 temsilci olmayan<\/strong>\u00a0yeminli mali m\u00fc\u015favir veya mali m\u00fc\u015favir ya da serbest muhasebecilerin, beyan sahibi ve\/veya temsilcisi ad\u0131na yetkisi olmad\u0131\u011f\u0131ndan G\u00fcmr\u00fck Kanununa g\u00f6re y\u00fck\u00fcml\u00fcl\u00fckleri bulunmamaktad\u0131r.<\/p>\n

Di\u011fer taraftan, 31.03.2005 tarihli ve 25772 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan\u00a05326 say\u0131l\u0131 Kabahatler Kanununun<\/a><\/strong>\u00a02 nci maddesindeki kabahat tan\u0131m\u0131na g\u00f6re; g\u00fcmr\u00fck idaresine eksik ya da hatal\u0131 beyanda bulunmak suretiyle G\u00fcmr\u00fck Kanununa ayk\u0131r\u0131 davran\u0131lmas\u0131 bir kabahat fiili olup bu kabahatin cezas\u0131 G\u00fcmr\u00fck Kanununun 241 inci maddesinde ge\u00e7en idari para cezas\u0131d\u0131r.<\/p>\n

4458 say\u0131l\u0131 Kanunun 241 inci maddesinin birinci f\u0131kras\u0131nda, \u201cBu Kanunda ayr\u0131 bir ceza tayin edilmi\u015f haller sakl\u0131 kalmak \u00fczere, bu Kanuna ve bu Kanunda tan\u0131nan yetkilere dayan\u0131larak \u00e7\u0131kar\u0131lan ikincil d\u00fczenlemelerle getirilen h\u00fck\u00fcmlere ayk\u0131r\u0131 hareket edenlere s\u00fcz konusu d\u00fczenlemelerde a\u00e7\u0131k\u00e7a \u00f6ng\u00f6r\u00fclm\u00fc\u015f olmas\u0131 kayd\u0131yla altm\u0131\u015f TL usuls\u00fczl\u00fck cezas\u0131 uygulan\u0131r \u201d diye belirtilmekte olup 07.10.2000 tarihli ve 27369 I. M\u00fckerrer say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan G\u00fcmr\u00fck Y\u00f6netmeli\u011fi EK-82\u2019de G\u00fcmr\u00fck Kanununun 241. maddesinin birinci f\u0131kras\u0131 uyar\u0131nca usuls\u00fczl\u00fck cezas\u0131n\u0131 gerektiren fiillerden biri (7. sat\u0131rdaki fiil) \u201cCeza gerektiren ba\u015fkaca bir durum bulunmamas\u0131 kayd\u0131yla, G\u00fcmr\u00fck Beyannamesinin EK-14\u2018e uygun olarak doldurulmamas\u0131.\u201d fiilidir.<\/p>\n

1.1.1996 tarihinden itibaren T\u00fcrkiye ile Avrupa Birli\u011fi aras\u0131nda tesis edilen g\u00fcmr\u00fck birli\u011fi kapsam\u0131nda Topluluk G\u00fcmr\u00fck Kodunu olu\u015fturan (EEC) 2913\/92 say\u0131l\u0131 ve 12 Ekim 1992 tarihli Konsey Y\u00f6netmeli\u011finin \u201cg\u00fcmr\u00fck beyan\u0131\u201d da dahil ana m\u00fcesseselerinin milli mevzuat\u0131m\u0131za yans\u0131t\u0131lmas\u0131 gerekli g\u00f6r\u00fclm\u00fc\u015f olup 1996 y\u0131l\u0131ndan beri, \u00fclkemizde, t\u00fcm g\u00fcmr\u00fck beyanlar\u0131 i\u00e7in tek bir beyan format\u0131n\u0131n kullan\u0131lmas\u0131na imkan veren ve AB \u00fclkeleri taraf\u0131ndan da kullan\u0131lan \u201cTek \u0130dari Belge\u201d g\u00fcmr\u00fck beyannamesi olarak kullan\u0131lmaktad\u0131r. Di\u011fer bir deyi\u015fle, g\u00fcmr\u00fck mevzuat\u0131m\u0131z\u0131n AB mevzuat\u0131na uyumla\u015ft\u0131r\u0131lmas\u0131 zorunlulu\u011fu \u00e7er\u00e7evesinde; g\u00fcmr\u00fck beyannamesinin 9. kutucu\u011funda mali sorumlu ki\u015fisine ait yukar\u0131da say\u0131lan bilgilerin beyan edilmesi, \u201cTek \u0130dari Belge\u201d uygulamas\u0131n\u0131n gere\u011fidir.<\/p>\n

Sonu\u00e7 itibar\u0131yla, AB mevzuat\u0131na uyumlu olarak revize edilen g\u00fcmr\u00fck mevzuat\u0131 ve \u201cTek \u0130dari Belge\u201d kapsam\u0131nda: beyannamenin G\u00fcmr\u00fck Y\u00f6netmeli\u011fi EK-14\u2019e uygun doldurulmas\u0131, buna g\u00f6re, beyannamenin 9 no.lu kutusunda yeminli mali m\u00fc\u015favirin veya mali m\u00fc\u015favirin ya da serbest muhasebecinin ad\u0131, soyad\u0131 ve vergi numaras\u0131n\u0131n yaz\u0131lmas\u0131 zorunlu olup beyannamenin 9 no.lu kutusunun eksik ya da hatal\u0131 doldurulmas\u0131 kabahat fiili olarak nitelendirildi\u011finden bu kabahat kar\u015f\u0131l\u0131\u011f\u0131nda, beyan sahibi ve\/veya temsilcisine G\u00fcmr\u00fck Kanununun 241 inci maddesine g\u00f6re ceza uygulanmas\u0131 gerekmektedir. Dolay\u0131s\u0131yla, 4458 say\u0131l\u0131 Kanunun dolayl\u0131 temsil h\u00fck\u00fcmleri \u00e7er\u00e7evesinde temsil g\u00f6revi bulunmayan yeminli mali m\u00fc\u015favir veya mali m\u00fc\u015favir ya da serbest muhasebecilerin, eksik ya da hatal\u0131 beyan nedeniyle G\u00fcmr\u00fck Kanununa g\u00f6re cezai sorumlulu\u011fu bulunmamaktad\u0131r,<\/p>\n

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

Kadir TURSUN<\/strong><\/p>\n

Bakan a.<\/p>\n

Genel M\u00fcd\u00fcr Yard\u0131mc\u0131s\u0131 V.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

G\u00fcmr\u00fck Kanununa G\u00f6re YMM ve SMMM\u2019lerin Sorumlulu\u011fu YMM ve SMMM\u2019lerin G\u00fcmr\u00fck Kanunu\u2019na G\u00f6re Eksik ya da Hatal\u0131 Beyan Nedeniyle Cezai…\u00a0    <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16459","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/16459","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=16459"}],"version-history":[{"count":2,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/16459\/revisions"}],"predecessor-version":[{"id":16462,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/16459\/revisions\/16462"}],"wp:attachment":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=16459"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=16459"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=16459"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}