{"id":2956,"date":"2011-11-28T20:13:47","date_gmt":"2011-11-28T20:13:47","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=2956"},"modified":"2011-11-28T20:13:47","modified_gmt":"2011-11-28T20:13:47","slug":"gelir-vergisi-genel-tebligi-taslak","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2011\/11\/gelir-vergisi-genel-tebligi-taslak\/","title":{"rendered":"Gelir Vergisi Genel Tebli\u011fi (TASLAK)"},"content":{"rendered":"

\"\"<\/a>193 say\u0131l\u0131 Gelir Vergisi Kanununun ge\u00e7ici 67 nci maddesinde, menkul k\u0131ymetler ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131n elde tutulmas\u0131 ve<\/span><\/p>\n

 <\/p>\n

<\/p>\n

Maliye Bakanl\u0131\u011f\u0131ndan:<\/span><\/strong><\/p>\n

 <\/p>\n

Gelir Vergisi Genel Tebli\u011fi TASLA\u011eI<\/span><\/strong><\/p>\n

Seri No: <\/strong><\/span><\/p>\n

 <\/p>\n

 <\/p>\n

193 say\u0131l\u0131 Gelir Vergisi Kanununun ge\u00e7ici 67 nci maddesinde, menkul k\u0131ymetler ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131n elde tutulmas\u0131 ve elden \u00e7\u0131kar\u0131lmas\u0131ndan sa\u011flanan gelirler ile mevduat faizleri, repo gelirleri ve kat\u0131l\u0131m bankalar\u0131ndan elde edilen gelirlerin vergilendirilmesine y\u00f6nelik d\u00fczenlemelere yer verilmi\u015f olup, s\u00f6z konusu maddede yer alan h\u00fck\u00fcmlere ili\u015fkin ayr\u0131nt\u0131l\u0131 a\u00e7\u0131klamalar, 257(1), 258(2), 263(3), 269(4), 277(5) ve 279(6) seri numaral\u0131 Gelir Vergisi Genel Tebli\u011flerinde yap\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>\n

 <\/p>\n

Bu Tebli\u011fde, Gelir Vergisi Kanununun ge\u00e7ici 67 nci maddesi kapsam\u0131nda t\u00fcrev \u00fcr\u00fcnler ile di\u011fer baz\u0131 sermaye piyasas\u0131 faaliyetlerinden elde edilen gelirlerin vergilendirilmesine ili\u015fkin a\u00e7\u0131klamalara yer verilmektedir. <\/span><\/p>\n

 <\/p>\n

1. Yasal Mevzuat<\/span><\/strong><\/p>\n

 <\/p>\n

Vadeli i\u015flem ve opsiyon s\u00f6zle\u015fmelerinin di\u011fer sermaye piyasas\u0131 arac\u0131 addolunmak suretiyle Gelir Vergisi Kanununun ge\u00e7ici 67 nci maddesi kapsam\u0131nda tevkif yoluyla vergilendirilmesini sa\u011flayan, s\u00f6z konusu maddenin (13) numaral\u0131 f\u0131kras\u0131 ile vadeli i\u015flem ve opsiyon borsalar\u0131nda yap\u0131lan i\u015flemler ile tam ve dar m\u00fckellef kurumlar\u0131n aralar\u0131nda yapt\u0131klar\u0131 s\u00f6zle\u015fmelere ili\u015fkin d\u00fczenlemelerin yer ald\u0131\u011f\u0131 (14) numaral\u0131 f\u0131kra a\u015fa\u011f\u0131daki gibidir;<\/p>\n

\u201c(13) Bu maddede ge\u00e7en menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 arac\u0131 ifadesi, \u00f6zel bir belirleme yap\u0131lmad\u0131\u011f\u0131 s\u00fcrece T\u00fcrkiye’de ihra\u00e7 edilmi\u015f ve Sermaye Piyasas\u0131 Kurulunca kayda al\u0131nm\u0131\u015f ve\/veya T\u00fcrkiye’de kurulu menkul k\u0131ymet ve vadeli i\u015flem ve opsiyon borsalar\u0131nda i\u015flem g\u00f6ren menkul k\u0131ymetler veya di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131 ile kayda al\u0131nmam\u0131\u015f olsa veya menkul k\u0131ymet ve vadeli i\u015flem borsalar\u0131nda i\u015flem g\u00f6rmese dahi Hazinece veya di\u011fer kamu t\u00fczel ki\u015filerince ihra\u00e7 edilecek her t\u00fcrl\u00fc menkul k\u0131ymet veya di\u011fer sermaye piyasas\u0131 arac\u0131n\u0131 ifade eder.<\/span><\/p>\n

 <\/p>\n

Bankalar\u0131n ve arac\u0131 kurumlar\u0131n taraf oldu\u011fu veya bunlar arac\u0131l\u0131\u011f\u0131yla yap\u0131lan; belirli bir vadede, \u00f6nceden belirlenen fiyat, miktar ve nitelikte, ekonomik veya finansal g\u00f6stergeye dayal\u0131 olarak d\u00fczenlenenler de dahil olmak \u00fczere, para veya sermaye piyasas\u0131 arac\u0131n\u0131, mal\u0131, k\u0131ymetli madeni ve d\u00f6vizi alma, satma, de\u011fi\u015ftirme hak ve\/veya y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc veren vadeli i\u015flem ve opsiyon s\u00f6zle\u015fmeleri bu madde uygulamas\u0131nda di\u011fer sermaye piyasas\u0131 arac\u0131 addolunur.\u201d<\/span><\/p>\n

 <\/p>\n

\u201c(14) T\u00fcrkiye’de kurulu vadeli i\u015flem ve opsiyon borsalar\u0131nda 31\/12\/2008 tarihine kadar yap\u0131lan i\u015flemlerden elde edilen kazan\u00e7lar i\u00e7in (1) numaral\u0131 f\u0131krada belirtilen tevkifat oran\u0131 s\u0131f\u0131r olarak uygulan\u0131r.Tam ve dar m\u00fckellef kurumlar\u0131n (T\u00fcrkiye’de i\u015fyeri veya daimi temsilci arac\u0131l\u0131\u011f\u0131yla faaliyette bulunmayanlar hari\u00e7) aralar\u0131nda yapt\u0131klar\u0131 vadeli i\u015flem ve opsiyon s\u00f6zle\u015fmelerinden do\u011fan kazan\u00e7lar\u0131 bak\u0131m\u0131ndan bu madde h\u00fck\u00fcmleri uygulanmaz. \u015eu kadar ki banka ve benzeri finans kurumlar\u0131 i\u00e7in T\u00fcrkiye’de i\u015fyeri veya daimi temsilci arac\u0131l\u0131\u011f\u0131yla faaliyette bulunma \u015fart\u0131 aranmaz.\u201d<\/span><\/p>\n

 <\/p>\n

S\u00f6z konusu (14) numaral\u0131 f\u0131kra h\u00fckm\u00fc uyar\u0131nca kurumlar\u0131n aralar\u0131nda yapt\u0131klar\u0131 vadeli i\u015flem ve opsiyon s\u00f6zle\u015fmelerinden do\u011fan kazan\u00e7lar\u0131n\u0131n ge\u00e7ici 67 nci madde uygulamas\u0131 kar\u015f\u0131s\u0131ndaki durumu tablo halinde g\u00f6sterilmi\u015ftir.<\/span><\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n
\n

S\u00f6zle\u015fmenin Taraflar\u0131<\/span><\/strong><\/p>\n<\/td>\n

\n

Daimi Temsilci\/<\/span><\/strong><\/p>\n

\u0130\u015fyeri<\/span><\/strong><\/p>\n<\/td>\n

\n

Ge\u00e7ici 67 nci Mad. G\u00f6re Tevkifat<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\u00a0Tam M\u00fck. Kurum \u2013 Tam M\u00fck. Kurum<\/span><\/td>\n\n

–<\/span><\/p>\n<\/td>\n

\n

Yap\u0131lmayacak<\/span><\/p>\n<\/td>\n<\/tr>\n

\u00a0Dar M\u00fck. Kurum \u2013 Tam M\u00fck. Kurum<\/span><\/td>\n\n

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

\n

Yap\u0131lmayacak<\/span><\/p>\n<\/td>\n<\/tr>\n

\u00a0Dar M\u00fck. Kurum \u2013 Tam M\u00fck. Kurum<\/span><\/td>\n\n

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

\n

Yap\u0131lacak<\/span><\/p>\n<\/td>\n<\/tr>\n

\u00a0Dar M\u00fck. Banka ve Benzeri Finans Kurumu \u2013Tam M\u00fck. \u00a0Kurum<\/span><\/td>\n\n

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

\n

Yap\u0131lmayacak<\/span><\/p>\n<\/td>\n<\/tr>\n

\u00a0Dar M\u00fck. Banka ve Benzeri Finans Kurumu \u2013Tam M\u00fck. \u00a0Kurum<\/span><\/td>\n\n

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

\n

Yap\u0131lmayacak<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

T\u00fcrkiye\u2019de i\u015fyeri veya daimi temsilci arac\u0131l\u0131\u011f\u0131yla faaliyette bulunmayan dar m\u00fckellef kurumlar i\u00e7in tevkifat yap\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclen durumda, 5520 say\u0131l\u0131 Kurumlar Vergisi Kanununun 2 nci maddesinin birinci f\u0131kras\u0131 kapsam\u0131ndaki m\u00fckellefler ile m\u00fcnhas\u0131ran menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 arac\u0131 getirileri ile de\u011fer art\u0131\u015f\u0131 kazan\u00e7lar\u0131 elde etmek ve bunlara ba\u011fl\u0131 haklar\u0131 kullanmak amac\u0131yla faaliyette bulunan m\u00fckelleflerden 2499 say\u0131l\u0131 Sermaye Piyasas\u0131 Kanununa g\u00f6re kurulan yat\u0131r\u0131m fonlar\u0131 ve yat\u0131r\u0131m ortakl\u0131klar\u0131yla benzer nitelikte oldu\u011fu Maliye Bakanl\u0131\u011f\u0131nca belirlenenler i\u00e7in uygulanacak tevkifat oran\u0131 % 0\u2019 d\u0131r.<\/span><\/p>\n

 <\/p>\n

Bu kapsamda, baz\u0131 t\u00fcrev \u00fcr\u00fcnlerin ge\u00e7ici 67 nci maddeye g\u00f6re vergilendirilmesine ili\u015fkin temel esaslar a\u015fa\u011f\u0131da a\u00e7\u0131klanmaktad\u0131r.<\/span><\/p>\n

 <\/p>\n

2. Forward S\u00f6zle\u015fmeleri<\/span><\/strong><\/p>\n

 <\/p>\n

Forward s\u00f6zle\u015fmesi, taraflardan birinin s\u00f6zle\u015fmeye konu olan finansal varl\u0131\u011f\u0131 s\u00f6zle\u015fmede belirlenen fiyat \u00fczerinden gelecekteki belirli bir tarihte sat\u0131n almas\u0131n\u0131, kar\u015f\u0131 taraf\u0131n da s\u00f6zle\u015fmeye konu finansal varl\u0131\u011f\u0131 satmas\u0131n\u0131 \u015fart ko\u015fan bir s\u00f6zle\u015fme t\u00fcr\u00fcd\u00fcr.<\/span><\/p>\n

 <\/p>\n

S\u00f6zle\u015fmeye konu varl\u0131\u011f\u0131n fiyat, miktar ve teslim tarihinin s\u00f6zle\u015fme tarihinde belirlendi\u011fi forward i\u015flemlerinde, i\u015flemin karla sonu\u00e7lanmas\u0131 durumunda, s\u00f6zle\u015fmeye baz al\u0131nan k\u0131ymetin piyasa fiyat\u0131na g\u00f6re olu\u015fan de\u011feri ile i\u015flem fiyat\u0131na g\u00f6re olu\u015fan de\u011feri aras\u0131ndaki fark tevkifat matrah\u0131n\u0131 olu\u015fturacakt\u0131r. <\/span><\/p>\n

 <\/p>\n

Buna g\u00f6re, forward s\u00f6zle\u015fmesinin h\u00fckm\u00fcnden yararlan\u0131ld\u0131\u011f\u0131 anda, s\u00f6zle\u015fmeye baz al\u0131nan k\u0131ymetin piyasa fiyat\u0131na g\u00f6re olu\u015fan de\u011feri ile i\u015flem fiyat\u0131na g\u00f6re olu\u015fan de\u011feri aras\u0131ndaki fark \u00fczerinden s\u00f6zle\u015fmenin sona erdi\u011fi tarih itibar\u0131yla bankalar ve arac\u0131 kurumlar taraf\u0131ndan tevkifat yap\u0131lacakt\u0131r.<\/span><\/p>\n

 <\/p>\n

\u00d6rnek 1:<\/span><\/strong> Bay (A)\u2019n\u0131n 04\/01\/2011 tarihinde (X) Bankas\u0131 ile yapm\u0131\u015f oldu\u011fu 3 ay vadeli forward USD al\u0131m s\u00f6zle\u015fmesine ili\u015fkin veriler a\u015fa\u011f\u0131da yer almaktad\u0131r:<\/span><\/p>\n

 <\/p>\n

\u0130\u015flem Tarihi : 04\/01\/2011
\nVade Tarihi : 04\/04\/2011
\nS\u00f6zle\u015fme Tutar\u0131 : 1.000.000 USD
\nS\u00f6zle\u015fme Kuru : 1,4890
\nVadede Spot Kur : 1,5268<\/span><\/p>\n

 <\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0S\u00f6zle\u015fmeye baz al\u0131nan \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0S\u00f6zle\u015fmeye baz al\u0131nan
\nTevkifat Matrah\u0131 \u00a0\u00a0\u00a0= \u00a0\u00a0\u00a0k\u0131ymetin piyasa fiyat\u0131na \u00a0\u00a0 – \u00a0\u00a0\u00a0\u00a0 k\u0131ymetin i\u015flem fiyat\u0131na
\ng\u00f6re olu\u015fan de\u011feri \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0g\u00f6re olu\u015fan de\u011feri<\/span><\/p>\n

Tevkifat Matrah\u0131 = 1.000.000 USD * (1,5268-1,4890)
\n= 37.800 TL<\/span><\/p>\n

 <\/p>\n

Banka taraf\u0131ndan Bay (A)\u2019n\u0131n elde etmi\u015f oldu\u011fu 37.800 TL kazan\u00e7 \u00fczerinden % 10 oran\u0131nda tevkifat yap\u0131lacakt\u0131r.<\/span><\/p>\n

 <\/p>\n

3. Swap \u0130\u015flemleri<\/span><\/strong><\/p>\n

 <\/p>\n

Swap, iki taraf\u0131n belirli bir zaman dilimi i\u00e7inde farkl\u0131 faiz \u00f6demelerini ve\/veya farkl\u0131 para birimlerini kar\u015f\u0131l\u0131kl\u0131 olarak de\u011fi\u015ftirdikleri bir takas s\u00f6zle\u015fmesidir.<\/span><\/p>\n

 <\/p>\n

3.1. Para Swap\u0131<\/span><\/strong><\/p>\n

 <\/p>\n

Taraflar\u0131n \u00f6nceden anla\u015ft\u0131klar\u0131 oran ve ko\u015fullarda belirli miktardaki para birimlerini de\u011fi\u015ftirmek suretiyle ger\u00e7ekle\u015ftirdikleri para swap\u0131 i\u015fleminde, farkl\u0131 para birimlerinin kar\u015f\u0131l\u0131kl\u0131 olarak de\u011fi\u015ftirilmesi sonucunda ortaya \u00e7\u0131kan gelir tevkifat matrah\u0131n\u0131 olu\u015fturacakt\u0131r.<\/span><\/p>\n

 <\/p>\n

Buna g\u00f6re tevkifat matrah\u0131, ilk de\u011fi\u015fim tarihindeki kura g\u00f6re hesaplanan de\u011fer ile s\u00f6zle\u015fmede vadedeki de\u011fi\u015fim i\u00e7in belirlenen kura g\u00f6re olu\u015fan de\u011fer aras\u0131ndaki farka e\u015fit olacakt\u0131r.<\/span><\/p>\n

 <\/p>\n

\u00d6rnek 2: <\/span><\/strong>Bay (B)\u2019nin (Y) Bankas\u0131 ile yapm\u0131\u015f oldu\u011fu USD\/TL para swap\u0131 s\u00f6zle\u015fmesine ili\u015fkin veriler a\u015fa\u011f\u0131daki gibidir.<\/span><\/p>\n

 <\/p>\n

\u0130\u015flem Tarihi : 25\/04\/2011
\nVade Tarihi : 24\/05\/2011
\n\u0130\u015flem Tarihindeki Kur : 1,5112
\nS\u00f6zle\u015fme Kuru : 1,5220<\/span><\/p>\n

 <\/p>\n

Bay (B) s\u00f6zle\u015fme tarihinde (s\u00f6zle\u015fmenin spot baca\u011f\u0131), 20.000.000 USD kar\u015f\u0131l\u0131\u011f\u0131 olarak 30.224.000 TL vermi\u015f, vadede ise (s\u00f6zle\u015fmenin forward baca\u011f\u0131) 20.000.000 USD verip 30.440.000 TL alm\u0131\u015ft\u0131r.<\/span><\/p>\n

 <\/p>\n

Bay (B)\u2019nin bu i\u015flemi (30.440.000-30.224.000) 216.000 TL karla sonu\u00e7lanm\u0131\u015f olup, s\u00f6z konusu kar \u00fczerinden % 10 oran\u0131nda tevkifat yap\u0131lacakt\u0131r. <\/span><\/p>\n

 <\/p>\n

\u00d6rnek 3: <\/span><\/strong>Bayan (C)\u2019nin (Z) Bankas\u0131 ile yapm\u0131\u015f oldu\u011fu EURO\/USD para swap\u0131 s\u00f6zle\u015fmesine ili\u015fkin veriler a\u015fa\u011f\u0131da yer almaktad\u0131r.<\/span><\/p>\n

 <\/p>\n

\u0130\u015flem Tarihi : 27\/05\/2011
\nVade Tarihi : 26\/06\/2011
\n\u0130\u015flem Tarihindeki Kur : 1,4239
\nS\u00f6zle\u015fme Kuru : 1,4230<\/span><\/p>\n

 <\/p>\n

Bayan (C) s\u00f6zle\u015fme tarihinde (s\u00f6zle\u015fmenin spot baca\u011f\u0131), 25.000.000 EURO kar\u015f\u0131l\u0131\u011f\u0131 olarak 35.597.500 USD vermi\u015f, vadede ise (s\u00f6zle\u015fmenin forward baca\u011f\u0131) 25.000.000 EURO verip 35.575.000 USD alm\u0131\u015ft\u0131r.<\/span><\/p>\n

 <\/p>\n

Bayan (C)\u2019nin bu i\u015flemi (35.575.000-35.597.500) 22.500 USD zararla sonu\u00e7lanm\u0131\u015f olup, olu\u015fan zarar\u0131n 257, 258 ve 269 seri numaral\u0131 Gelir Vergisi Genel Tebli\u011flerinde yer alan a\u00e7\u0131klamalar \u00e7er\u00e7evesinde ayn\u0131 t\u00fcr i\u015flemlerden do\u011fan karlardan mahsubu m\u00fcmk\u00fcn bulunmaktad\u0131r. <\/span><\/p>\n

 <\/p>\n

3.2. Faiz Swap\u0131<\/span><\/strong><\/p>\n

 <\/p>\n

Faiz swap\u0131, g\u00f6sterge bir anapara tutar\u0131 \u00fczerinden farkl\u0131 faiz oran\u0131 esaslar\u0131na g\u00f6re hesaplanacak faizlerin iki taraf aras\u0131nda anla\u015f\u0131lan vadelerde de\u011fi\u015fimini \u00f6ng\u00f6ren bir s\u00f6zle\u015fme \u00e7e\u015fidi olup, ayn\u0131 para biriminden olan bor\u00e7lar\u0131n sadece faiz \u00f6demelerinin yap\u0131s\u0131 de\u011fi\u015fmekte, anapara de\u011fi\u015fimi ger\u00e7ekle\u015fmemektedir.<\/span><\/p>\n

 <\/p>\n

Faiz swap\u0131 i\u015flemlerinde, faiz \u00f6demelerinin de\u011fi\u015fimi nedeniyle \u00f6deme d\u00f6nemleri itibar\u0131yla hesaplanan net kazan\u00e7 tutarlar\u0131 tevkifat matrah\u0131n\u0131 olu\u015fturacakt\u0131r.<\/span><\/p>\n

 <\/p>\n

Bu \u00e7er\u00e7evede, faiz \u00f6demelerinin bir takvim y\u0131l\u0131 i\u00e7erisinde kar\u015f\u0131l\u0131kl\u0131 olarak ayn\u0131 tarihlerde ger\u00e7ekle\u015fmesi (\u00e7ak\u0131\u015fma) durumunda her bir \u00f6deme tarihi itibar\u0131yla hesaplanan net kazan\u00e7 tutar\u0131 tevkifat matrah\u0131n\u0131 olu\u015fturacakt\u0131r. <\/span><\/p>\n

 <\/p>\n

\u00d6deme tarihlerinin bir k\u0131sm\u0131n\u0131n \u00e7ak\u0131\u015fmas\u0131 durumunda ise, bir takvim y\u0131l\u0131 a\u015f\u0131lmamak suretiyle \u00f6demelerin \u00e7ak\u0131\u015ft\u0131\u011f\u0131 tarihler itibar\u0131yla, m\u00fc\u015fteri taraf\u0131ndan \u00f6denen faiz tutarlar\u0131 ile m\u00fc\u015fteriye o tarihe kadar yap\u0131lan faiz \u00f6demelerinin tamam\u0131 kar\u015f\u0131la\u015ft\u0131r\u0131lmak suretiyle net kazan\u00e7 tutar\u0131 tespit edilecektir.<\/span><\/p>\n

 <\/p>\n

\u00d6deme d\u00f6nemleri itibar\u0131yla ortaya \u00e7\u0131kan zararlar\u0131n ise, takvim y\u0131l\u0131 a\u015f\u0131lmamak kayd\u0131yla, 257, 258 ve 269 seri numaral\u0131 Gelir Vergisi Genel Tebli\u011flerinde yer alan a\u00e7\u0131klamalar \u00e7er\u00e7evesinde izleyen d\u00f6nemlerde t\u00fcrev i\u015flemlerden do\u011fan gelirlerden mahsubu m\u00fcmk\u00fcnd\u00fcr. Takvim y\u0131l\u0131 sonuna kadar mahsup edilemeyen zararlar ise ihtiyari beyanname yoluyla mahsup edilebilecektir.<\/span><\/p>\n

 <\/p>\n

Tasla\u011f\u0131n Devam\u0131 \u0130\u00e7in T\u0131klay\u0131n\u0131z<\/a><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

193 say\u0131l\u0131 Gelir Vergisi Kanununun ge\u00e7ici 67 nci maddesinde, menkul k\u0131ymetler ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131n elde tutulmas\u0131 ve  <\/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-2956","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/2956","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=2956"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/2956\/revisions"}],"predecessor-version":[{"id":2957,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/2956\/revisions\/2957"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=2956"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=2956"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=2956"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}