{"id":13442,"date":"2019-05-20T10:53:15","date_gmt":"2019-05-20T10:53:15","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=13442"},"modified":"2019-05-20T10:53:15","modified_gmt":"2019-05-20T10:53:15","slug":"mirascilarin-vergisel-yukumlulukleri-rehberi-2","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2019\/05\/mirascilarin-vergisel-yukumlulukleri-rehberi-2\/","title":{"rendered":"Miras\u00e7\u0131lar\u0131n Vergisel Y\u00fck\u00fcml\u00fcl\u00fckleri Rehberi"},"content":{"rendered":"

\"\"<\/a>Miras\u00e7\u0131lar\u0131n Vergisel Y\u00fck\u00fcml\u00fcl\u00fckleri Rehberi \u00d6l\u00fcm ve ivazs\u0131z intikal halinde miras\u00e7\u0131lar\u0131n ve intikal sahiplerinin vermeleri gereken Veraset ve \u0130ntikal…<\/p>\n

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Miras\u00e7\u0131lar\u0131n Vergisel Y\u00fck\u00fcml\u00fcl\u00fckleri Rehberi<\/strong><\/p>\n

Tarih:\u00a0
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Miras\u00e7\u0131lar\u0131n Vergisel Y\u00fck\u00fcml\u00fcl\u00fckleri Rehberi<\/h4>\n

\u00d6l\u00fcm ve ivazs\u0131z intikal halinde miras\u00e7\u0131lar\u0131n ve intikal sahiplerinin vermeleri gereken Veraset ve \u0130ntikal Vergisi Beyannamelerine ili\u015fkin a\u00e7\u0131klamalar:<\/p>\n

G\u0130R\u0130\u015e<\/strong><\/p>\n

M\u00fckellef odakl\u0131 hizmet anlay\u0131\u015f\u0131n\u0131n gere\u011fi olarak, \u00f6l\u00fcm halinde miras\u00e7\u0131lar\u0131n vergisel \u00f6dev ve y\u00fck\u00fcml\u00fcl\u00fcklerini hat\u0131rlatmak i\u00e7in vatanda\u015flar\u0131 bilgilendirmek amac\u0131yla haz\u0131rlanan bu rehberde, Miras Hukuku a\u00e7\u0131s\u0131ndan miras\u00e7\u0131lar\u0131 ilgilendiren temel kavramlar ile Vergi Usul Kanunu<\/a><\/strong>,\u00a0Veraset \u0130ntikal Vergisi Kanunu<\/a><\/strong>,\u00a0Gelir Vergisi Kanunu<\/a><\/strong>,\u00a0Katma De\u011fer Vergisi Kanunu<\/a><\/strong>\u00a0ve\u00a0\u00d6zel T\u00fcketim Vergisi Kanunu<\/a><\/strong>\u00a0a\u00e7\u0131s\u0131ndan miras\u00e7\u0131lar\u0131n haklar\u0131, \u00f6devleri ve tabi olduklar\u0131 di\u011fer y\u00fck\u00fcml\u00fcl\u00fcklere ili\u015fkin a\u00e7\u0131klamalar yer almaktad\u0131r.<\/p>\n

\u00d6L\u00dcM HAL\u0130NDE M\u0130RAS\u00c7ILARIN YAPMASI GEREKEN \u0130\u015eLEMLER<\/strong><\/p>\n

Miras\u00e7\u0131lar\u0131n miras paylar\u0131n\u0131 g\u00f6steren ve veraset ve intikal vergisi beyannamesine eklenmesi gereken miras\u00e7\u0131l\u0131k belgesi (veraset ilam\u0131), sulh hukuk mahkemesinden veya noterlerden al\u0131n\u0131r.<\/p>\n

\u00d6lenden intikal eden mal varl\u0131\u011f\u0131 i\u00e7in tarha yetkili vergi dairesine veraset ve intikal vergisi beyannamesi verilir.<\/p>\n

Miras\u00e7\u0131lar\u0131n m\u00fckellefiyetiyle ilgili ve \u00f6zellik arz eden di\u011fer i\u015flemleri yerine getirilir.<\/p>\n

VERASET YOLUYLA VEYA \u0130VAZSIZ SURETLE \u0130NT\u0130KAL\u0130N<\/strong><\/p>\n

VERG\u0130LEND\u0130R\u0130LMES\u0130<\/strong><\/p>\n

1- VERASET VE \u0130NT\u0130KAL VERG\u0130S\u0130N\u0130N KONUSU<\/strong><\/p>\n

T\u00fcrkiye Cumhuriyeti uyru\u011funda bulunan \u015fah\u0131slara ait mallar ile T\u00fcrkiye\u2019de bulunan mallar\u0131n veraset yoluyla veya herhangi bir suretle ivazs\u0131z (kar\u015f\u0131l\u0131ks\u0131z) bir \u015fekilde bir \u015fah\u0131stan di\u011fer \u015fahsa intikali veraset ve intikal vergisinin konusuna girer.<\/p>\n

Ayr\u0131ca, T\u00fcrkiye Cumhuriyeti uyru\u011funda bulunan \u015fah\u0131slar\u0131n yabanc\u0131 memleketlerde ayn\u0131 yollardan mal edinmeleri de veraset ve intikal vergisine tabidir. Ancak, T\u00fcrkiye Cumhuriyeti uyru\u011fundaki ki\u015filerin T\u00fcrkiye s\u0131n\u0131rlar\u0131 d\u0131\u015f\u0131nda bulunan mallar\u0131n\u0131n, veraset yoluyla veya ivazs\u0131z bir \u015fekilde T\u00fcrkiye\u2019de ikametgah\u0131 olmayan yabanc\u0131 \u015fah\u0131slara intikali bu verginin konusuna girmez, T\u00fcrkiye\u2019de ikamet eden yabanc\u0131 bir \u015fahsa intikali ise veraset ve intikal vergisinin konusuna girer.<\/p>\n

\u00d6te yandan, T\u00fcrkiye s\u0131n\u0131rlar\u0131 i\u00e7inde bulunan mallar\u0131n ivazs\u0131z (kar\u015f\u0131l\u0131ks\u0131z) intikali, uyru\u011funa bak\u0131lmaks\u0131z\u0131n vergileme kapsam\u0131na al\u0131nm\u0131\u015ft\u0131r. \u00d6rne\u011fin, yabanc\u0131 bir \u015fah\u0131stan yine yabanc\u0131 bir \u015fahsa T\u00fcrkiye\u2019de bulunan mal\u0131n ivazs\u0131z intikali (kar\u015f\u0131l\u0131ks\u0131z) veraset ve intikal vergisine tabidir.<\/p>\n

2- VERASET VE \u0130NT\u0130KAL VERG\u0130S\u0130NDE VERG\u0130Y\u0130 DO\u011eURAN OLAY<\/strong><\/p>\n

Veraset ve intikal vergisi uygulamas\u0131nda vergiyi do\u011furan olay, 7338 say\u0131l\u0131 Veraset ve \u0130ntikal Vergisi Kanununun 2 nci maddesinde tan\u0131m\u0131 yap\u0131lan mallar\u0131n yukar\u0131da belirtilen ki\u015filere veraset yoluyla veya her ne \u015fekilde olursa olsun ivazs\u0131z bir suretle intikal etmesidir.<\/p>\n

Buna g\u00f6re, vergiyi do\u011furan olay;<\/p>\n

\u2022 Bir ki\u015finin \u00f6l\u00fcm\u00fc,<\/p>\n

\u2022 T\u00fcrk Medeni Kanunu h\u00fck\u00fcmlerine g\u00f6re hukuken \u00f6l\u00fcm\u00fcne karar verilmesi (gaiplik) veya,<\/p>\n

\u2022 Bir ki\u015fiye hayatta iken yap\u0131lan ba\u011f\u0131\u015flamalar<\/p>\n

ile meydana gelmektedir.<\/p>\n

Bir kimsenin \u00f6l\u00fcm\u00fc \u00fczerine miras\u0131 (mallar\u0131, haklar\u0131 ve bor\u00e7lar\u0131), T\u00fcrk Medeni Kanunu h\u00fck\u00fcmlerine g\u00f6re miras\u00e7\u0131lar\u0131na ge\u00e7er. Miras\u00e7\u0131l\u0131k ya kanuna ya da murisin iradesine dayan\u0131r. Kanuna dayanan miras\u00e7\u0131l\u0131\u011fa \u201ckanuni miras\u00e7\u0131l\u0131k\u201d, murisin iradesine dayanan miras\u00e7\u0131l\u0131\u011fa da \u201cmansup miras\u00e7\u0131l\u0131k\u201d denir.<\/p>\n

Gaiplik, bir kimsenin \u00f6l\u00fcm tehlikesi i\u00e7inde iken kaybolmas\u0131 veya yak\u0131nlar\u0131n\u0131n bilgisi d\u0131\u015f\u0131nda uzun bir s\u00fcre yok olmas\u0131 ve kendisinden haber al\u0131namamas\u0131 nedeniyle \u00f6lm\u00fc\u015f olabilece\u011fi kan\u0131s\u0131yla, yak\u0131nlar\u0131n\u0131n ba\u015fvurusu \u00fczerine mahkeme taraf\u0131ndan \u00f6ld\u00fc\u011f\u00fcne karar verilmesidir.<\/p>\n

Kanuni miras\u00e7\u0131 olarak ki\u015filerin gaiplik karar\u0131 almak \u00fczere mahkemeye ba\u015fvuruda bulunabilmeleri i\u00e7in olay tarihinden itibaren; \u00f6l\u00fcm tehlikesi i\u00e7inde iken kaybolma halinde en az 1, uzun zamand\u0131r haber almamama halinde ise en az 5 y\u0131l ge\u00e7mi\u015f olmas\u0131 gerekmektedir.<\/p>\n

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\"Haber<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n

Gaiplik karar\u0131, gaipli\u011fine karar verilenin \u00f6ld\u00fc\u011f\u00fc san\u0131s\u0131na dayanmaktad\u0131r. T\u00fcrk Medeni Kanununun 32-35 inci maddeleri gere\u011fince gaiplik karar\u0131 verildi\u011fi takdirde, miras\u00e7\u0131lar aynen gaibin \u00f6l\u00fcm\u00fc ger\u00e7ekle\u015fmi\u015f gibi miras\u00e7\u0131 olurlar.<\/p>\n

Ancak gaiplik karar\u0131ndan sonra miras\u00e7\u0131lar, tereke mallan kendilerine teslim edilmeden \u00f6nce bu mallar\u0131 ileride ortaya \u00e7\u0131kmas\u0131 halinde hem gaibin kendisine hem de di\u011fer hak sahiplerine iade edeceklerine dair teminat vermek zorundad\u0131rlar. T\u00fcrk Medeni Kanunun 584 \u00fcnc\u00fc maddesine g\u00f6re bu teminat\u0131n s\u00fcresi, gaiplik karar\u0131 \u00f6l\u00fcm tehlikesi i\u00e7inde iken kaybolan birisi i\u00e7in verilmi\u015f ise 5, kendisinden uzun bir s\u00fcre haber al\u0131namayan birisi i\u00e7in verilmi\u015f ise 15 y\u0131ld\u0131r.<\/p>\n

\u0130vazs\u0131z bir \u015fekilde intikal eden gayrimenkul ve haklar\u0131n tesliminde tapuya tescil ile menkul mallar a\u00e7\u0131s\u0131ndan ise fiziki (hukuken iktisap) tasarrufun ge\u00e7mesi ile meydana gelir.<\/p>\n

3- VERASET VE \u0130NT\u0130KAL VERG\u0130S\u0130N\u0130N M\u00dcKELLEF\u0130<\/strong><\/p>\n

Veraset ve intikal vergisinin m\u00fckellefi, veraset yoluyla veya ivazs\u0131z (kar\u015f\u0131l\u0131ks\u0131z) bir suretle mal intikal eden ger\u00e7ek ve t\u00fczel ki\u015filerdir.<\/p>\n

Ger\u00e7ek ki\u015filer insanlard\u0131r.\u00a0T\u00fcrk Medeni Kanununun<\/a><\/strong>\u00a028 inci maddesine g\u00f6re, ki\u015filik, \u00e7ocu\u011fun sa\u011f olarak tamam\u0131yla do\u011fdu\u011fu anda ba\u015flar ve \u00f6l\u00fcmle sona erer.<\/p>\n

\u00c7ocuk hak ehliyetini, sa\u011f do\u011fmak ko\u015fuluyla, ana rahmine d\u00fc\u015ft\u00fc\u011f\u00fc andan ba\u015flayarak elde eder.<\/p>\n

T\u00fczel ki\u015filer ise birden \u00e7ok ger\u00e7ek ki\u015finin belirli bir amac\u0131n ger\u00e7ekle\u015ftirilmesi i\u00e7in emek ve sermayelerini birle\u015ftirmeleri ile olu\u015fan ortakl\u0131klard\u0131r. T\u00fczel ki\u015filerin ancak \u00f6l\u00fcme ba\u011fl\u0131 tasarruflarla miras\u00e7\u0131 olabilecekleri tabiidir.
\nAyr\u0131ca, 5602 say\u0131l\u0131 Kanunda tan\u0131mlanan \u015fans oyunlar\u0131 ile ger\u00e7ek ve t\u00fczel ki\u015filerce d\u00fczenlenen yar\u0131\u015fma ve \u00e7ekili\u015flerde kazananlara \u00f6denen ikramiyeler \u00fczerinden kesilen vergilerin sorumlu durumunda olan ki\u015fi veya kurumlarca beyan edilmesi gerekmektedir.<\/p>\n

Veraset ve intikal vergisinde m\u00fckellefiyet; beyanname verildi\u011fi takdirde, beyannamede g\u00f6sterilen mallar i\u00e7in beyannamenin verildi\u011fi tarihte, verilen beyannamede g\u00f6sterilmeyen mallar ile beyanname verilmeyen hallerde intikal eden mallar\u0131n idarece tespit olundu\u011fu tarihte, terekenin yaz\u0131m\u0131, defter tutma veya resmi tasfiye hallerinde mahkemece bu i\u015flemlerin tamamland\u0131\u011f\u0131<\/p>\n

tarihte ba\u015flar.<\/p>\n

4- VERASET VE \u0130NT\u0130KAL VERG\u0130S\u0130NDE MUAF\u0130YETLER<\/strong><\/p>\n

Veraset ve \u0130ntikal Vergisi Kanununda muafiyet \u00fc\u00e7 ana ba\u015fl\u0131k alt\u0131nda toplanabilir:<\/p>\n

\u2022 Kamusal muafiyetler<\/p>\n

\u2022 Kamu yarar\u0131 amac\u0131 g\u00fcden te\u015fekk\u00fcllere sa\u011flanan muafiyetler<\/p>\n

\u2022 Diplomatik muafiyetler<\/p>\n

Bu kapsamda;<\/p>\n

\u2022 Kamu kurulu\u015flar\u0131, emekli ve yard\u0131m sand\u0131klar\u0131, sosyal sigorta kurumlar\u0131, kamuya yararl\u0131 say\u0131lan dernekler, siyasi partiler ve bunlara ait olan veya bunlar\u0131n aralar\u0131nda kurduklar\u0131 kurulu\u015flardan kurumlar vergisine tabi olmayanlar,<\/p>\n

\u2022 Yukar\u0131da say\u0131lanlar\u0131n d\u0131\u015f\u0131nda kalan t\u00fczel ki\u015filere ait olup kamu yarar\u0131 i\u00e7in; ilim, ara\u015ft\u0131rma, k\u00fclt\u00fcr, sanat, sa\u011fl\u0131k, e\u011fitim, din, hay\u0131r, imar, spor gibi alanlarda faaliyette bulunmak amac\u0131yla kurulan kurulu\u015flar,<\/p>\n

\u2022 Yabanc\u0131 devletlerin T\u00fcrkiye\u2019de bulunan el\u00e7i, maslahatg\u00fczar ve konsoloslar\u0131 (fahri konsoloslar hari\u00e7) ile el\u00e7ilik ve konsolosluklara mensup olan ve o devletin uyru\u011funda bulunan memurlar\u0131 ve T\u00fcrkiye\u2019de resmi bir g\u00f6reve memur edilenler ve bu say\u0131lanlar\u0131n aile bireyleri,<\/p>\n

veraset ve intikal vergisinden muaft\u0131r.<\/p>\n

5- VERASET VE \u0130NT\u0130KAL VERG\u0130S\u0130NDE \u0130ST\u0130SNALAR<\/strong><\/p>\n

Veraset ve \u0130ntikal Vergisi Kanununun 4 \u00fcnc\u00fc maddesinde yer alan istisnalar a\u015fa\u011f\u0131da belirtilmi\u015ftir:<\/p>\n

-Veraset yoluyla intikal eden ev e\u015fyas\u0131 ile murise ait ki\u015fisel e\u015fyalar ve aile hat\u0131ras\u0131 olarak korunan tablo, k\u0131l\u0131\u00e7, madalya gibi e\u015fyalar,<\/p>\n

-Veraset yoluyla intikal eden mallar\u0131n, evlatl\u0131klar da d\u00e2hil olmak \u00fczere \u00e7ocuklar ve e\u015ften her birine d\u00fc\u015fen miras paylar\u0131n\u0131n (2018 y\u0131l\u0131 i\u00e7in) 202.154 TL\u2019si, e\u015fin yaln\u0131z ba\u015f\u0131na miras\u00e7\u0131 olmas\u0131 halinde ise kendisine isabet eden miras pay\u0131n\u0131n (2018 y\u0131l\u0131 i\u00e7in) 404.556 TL\u2019si,<\/p>\n

-\u00d6rf ve \u00e2dete g\u00f6re verilmesi gelenek olmu\u015f hediye, cihaz, y\u00fczg\u00f6r\u00fcml\u00fc\u011f\u00fc ve drahomalar (gayrimenkuller hari\u00e7),<\/p>\n

-B\u00fct\u00fcn sadakalar,<\/p>\n

-\u0130vazs\u0131z suretle intikallerin (2018 y\u0131l\u0131 i\u00e7in) 4.656 TL\u2019si,<\/p>\n

-Para ve mal \u00fczerine d\u00fczenlenen yar\u0131\u015fma ve \u00e7ekili\u015fler ile\u00a05602 say\u0131l\u0131 \u015eans Oyunlar\u0131 Has\u0131lat\u0131ndan Al\u0131nan Vergi, Fon ve Paylar\u0131n D\u00fczenlenmesi Hakk\u0131nda Kanunda<\/a><\/strong>\u00a0tan\u0131mlanan \u015fans oyunlar\u0131nda kazan\u0131lan ikramiyelerin (2018 y\u0131l\u0131 i\u00e7in) 4.656 TL\u2019si,<\/p>\n

-Veraset ve \u0130ntikal Vergisi Kanununun 3 \u00fcnc\u00fc maddesinin (a) ve (b) bentleri kapsam\u0131na giren ki\u015filerin stat\u00fcleri gere\u011fince ama\u00e7lar\u0131 do\u011frultusunda usul\u00fcne uygun olarak yapt\u0131klar\u0131 yard\u0131mlar,<\/p>\n

-Kamu idare ve m\u00fcesseseleri ile 3569 say\u0131l\u0131 Bankalar ve Devlet M\u00fcesseseleri Memurlar\u0131 Ayl\u0131klar\u0131n\u0131n Tevhit ve Tead\u00fcl\u00fc Hakk\u0131ndaki Kanun\u2019a tabi m\u00fcesseseler ve kamu menfaatine yararl\u0131 derneklerden ve emekli ve yard\u0131m sand\u0131klar\u0131ndan veya bu mahiyetteki kurumlardan;<\/p>\n

\u2022 Dul ve yetimlere ba\u011flanan ayl\u0131klar ile bu ayl\u0131klar d\u0131\u015f\u0131nda verilen emekli ikramiyeleri,<\/p>\n

\u2022 Dul ve yetimlere verilen evlenme ikramiyeleri,<\/p>\n

\u2022 Hizmet s\u00fcrelerini doldurmam\u0131\u015f bulunanlar\u0131n dul ve yetimlerine ayl\u0131k yerine toptan yap\u0131lan \u00f6demeler,<\/p>\n

\u2022 Harp malulleri ile \u015fehit yetimlerine tekel beyiyelerinden \u00f6denen paralar,<\/p>\n

-Sava\u015fta veya g\u00f6rev gere\u011fi \u00e7\u0131kan \u00e7at\u0131\u015fmalarda, manevra ve e\u011fitimlerde veya bunlarda ald\u0131\u011f\u0131 yaralar sonucunda \u00f6len subay, astsubay ve erlerin (jandarmalar dahil) ve yine g\u00f6rev s\u0131ras\u0131nda \u00f6len g\u00fcvenlik mensuplar\u0131n\u0131n \u00e7ocuklar\u0131 ile e\u015flerine ve anne-babalar\u0131na intikal eden b\u00fct\u00fcn mallar\u0131n de\u011ferleri toplam\u0131ndan, veraset yoluyla intikallerde e\u015f ve \u00e7ocuklara tan\u0131nan istisna tutar\u0131n\u0131n bir kat\u0131,<\/p>\n

-Bor\u00e7lar Kanununun 242 nci (11\/1\/2011 tarihli ve\u00a06098 say\u0131l\u0131 T\u00fcrk Bor\u00e7lar Kanununun<\/a><\/strong>\u00a0292 nci maddesi) maddesine g\u00f6re r\u00fccu ko\u015fulu ile yap\u0131lan ba\u011f\u0131\u015flarda, ba\u011f\u0131\u015flanan\u0131n ba\u011f\u0131\u015flayandan \u00f6nce \u00f6l\u00fcm\u00fc halinde, ba\u011f\u0131\u015flayana r\u00fccu eden ba\u011f\u0131\u015flanm\u0131\u015f mallar,<\/p>\n

-Sa\u011flar aras\u0131nda ivazs\u0131z suretle meydana gelen intikaller hari\u00e7 olmak \u00fczere kuru m\u00fclkiyet halinde intikal eden mallar (kuru m\u00fclkiyet halinde kald\u0131\u011f\u0131 s\u00fcrece),<\/p>\n

-Bakanlar Kurulunca vergi muafiyeti tan\u0131nan vak\u0131flara kurulu\u015fu i\u00e7in veya kurulduktan sonra tahsis olunan mallar,
\n-Plaka s\u0131n\u0131rlamas\u0131 uygulanan illerde, Bakanlar Kurulu Karar\u0131 ile yetkili k\u0131l\u0131nan trafik komisyonlar\u0131nca ticari plaka sat\u0131\u015f\u0131ndan elde edilen paralardan ticari plaka sahiplerine da\u011f\u0131t\u0131lan paralar,<\/p>\n

\u20132863 say\u0131l\u0131 K\u00fclt\u00fcr ve Tabiat Varl\u0131klar\u0131n\u0131 Koruma Kanunu<\/a><\/strong>\u00a0kapsam\u0131ndaki tescilli ta\u015f\u0131nmaz k\u00fclt\u00fcr varl\u0131klar\u0131n\u0131n veraset ve intikal yoluyla devir ve iktisab\u0131na ili\u015fkin i\u015flemler,<\/p>\n

-Genel b\u00fct\u00e7eye dahil dairelerle katma b\u00fct\u00e7eli idareler b\u00fct\u00e7elerinden kamu iktisadi te\u015febb\u00fcslerine yap\u0131lacak iktisadi transferler ve yard\u0131mlar,<\/p>\n

Tamam\u0131 \u0130\u00e7in T\u0131klay\u0131n\u0131z<\/a><\/strong><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Miras\u00e7\u0131lar\u0131n Vergisel Y\u00fck\u00fcml\u00fcl\u00fckleri Rehberi \u00d6l\u00fcm ve ivazs\u0131z intikal halinde miras\u00e7\u0131lar\u0131n ve intikal sahiplerinin vermeleri gereken Veraset ve \u0130ntikal…  <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-13442","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/13442","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=13442"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/13442\/revisions"}],"predecessor-version":[{"id":13443,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/13442\/revisions\/13443"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=13442"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=13442"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=13442"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}