{"id":9036,"date":"2016-02-10T07:06:25","date_gmt":"2016-02-10T07:06:25","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=9036"},"modified":"2016-02-10T07:06:48","modified_gmt":"2016-02-10T07:06:48","slug":"gelir-vergisi-kanunu-ile-bazi-kanunlarda-degisiklik-yapilmasina-dair-kanun-6663-sayili-kanun","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2016\/02\/gelir-vergisi-kanunu-ile-bazi-kanunlarda-degisiklik-yapilmasina-dair-kanun-6663-sayili-kanun\/","title":{"rendered":"Gelir Vergisi Kanunu \u0130le Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun (6663 Say\u0131l\u0131 Kanun)"},"content":{"rendered":"

\"bkk\"<\/a>10 \u015eubat 2016 Tarihli Resmi Gazete Say\u0131: 29620 Kanun No: 6663 Kabul Tarihi: 29 Ocak 2016 MADDE 1-\u00a031\/12\/1960 tarihli ve 193 say\u0131l\u0131 Gelir Vergisi Kanun…<\/p>\n

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Gelir Vergisi Kanunu \u0130le Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun (6663 Say\u0131l\u0131 Kanun)<\/strong><\/p>\n

\u00a0<\/div>\n
10 \u015eubat 2016 Tarihli Resmi Gazete<\/div>\n
\n

Say\u0131: 29620<\/p>\n

Kanun No: 6663<\/strong><\/p>\n

Kabul Tarihi: 29 Ocak 2016<\/p>\n

MADDE 1-\u00a0<\/strong>31\/12\/1960 tarihli ve 193 say\u0131l\u0131 Gelir Vergisi Kanununun<\/a><\/strong> m\u00fclga m\u00fckerrer 20 nci maddesi ba\u015fl\u0131\u011f\u0131yla birlikte a\u015fa\u011f\u0131daki \u015fekilde yeniden d\u00fczenlenmi\u015ftir.<\/p>\n

\u201cGen\u00e7 giri\u015fimcilerde kazan\u00e7 istisnas\u0131:<\/p>\n

M\u00dcKERRER MADDE 20- Ticari, zirai veya mesleki faaliyeti nedeniyle adlar\u0131na ilk defa gelir vergisi m\u00fckellefiyeti tesis olunan ve m\u00fckellefiyet ba\u015flang\u0131\u00e7 tarihi itibar\u0131yla yirmi dokuz ya\u015f\u0131n\u0131 doldurmam\u0131\u015f tam m\u00fckellef ger\u00e7ek ki\u015filerin, faaliyete ba\u015flad\u0131klar\u0131 takvim y\u0131l\u0131ndan itibaren \u00fc\u00e7 vergilendirme d\u00f6nemi boyunca elde ettikleri bu kazan\u00e7lar\u0131n\u0131n 75.000 T\u00fcrk liras\u0131na kadar olan k\u0131sm\u0131, a\u015fa\u011f\u0131daki \u015fartlarla gelir vergisinden m\u00fcstesnad\u0131r.<\/p>\n

    \n
  1. \u0130\u015fe ba\u015flaman\u0131n kanuni s\u00fcresi i\u00e7inde bildirilmi\u015f olmas\u0131,<\/li>\n
  2. Kendi i\u015finde bilfiil \u00e7al\u0131\u015f\u0131lmas\u0131 veya i\u015fin kendisi taraf\u0131ndan sevk ve idare edilmesi (\u00c7\u0131rak, kalfa veya yard\u0131mc\u0131 i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131rmak ya da seyahat, hastal\u0131k, askerlik, tutukluluk ve h\u00fck\u00fcml\u00fcl\u00fck gibi zaruri ayr\u0131lmalar dolay\u0131s\u0131yla ge\u00e7ici olarak i\u015finde bilfiil \u00e7al\u0131\u015fmamak bu \u015fart\u0131 bozmaz.),<\/li>\n
  3. Faaliyetin adi ortakl\u0131k veya \u015fah\u0131s \u015firketi b\u00fcnyesinde yap\u0131lmas\u0131 h\u00e2linde t\u00fcm ortaklar\u0131n i\u015fe ba\u015flama tarihi itibar\u0131yla bu maddedeki \u015fartlar\u0131 ta\u015f\u0131mas\u0131,<\/li>\n
  4. \u00d6l\u00fcm nedeniyle faaliyetin e\u015f ve \u00e7ocuklar taraf\u0131ndan devral\u0131nmas\u0131 h\u00e2li hari\u00e7 olmak \u00fczere, faaliyeti durdurulan veya faaliyetine devam eden bir i\u015fletmenin ya da mesleki faaliyetin e\u015f veya \u00fc\u00e7\u00fcnc\u00fc dereceye kadar (bu derece d\u00e2hil) kan veya kay\u0131n h\u0131s\u0131mlar\u0131ndan devral\u0131nmam\u0131\u015f olmas\u0131,<\/li>\n
  5. Mevcut bir i\u015fletmeye veya mesleki faaliyete sonradan ortak olunmamas\u0131.<\/li>\n<\/ol>\n

    \u0130stisna kapsam\u0131ndaki faaliyetlerden kazan\u00e7 elde edilmemesi veya istisna haddinin alt\u0131nda kazan\u00e7 elde edilmesi h\u00e2llerinde dahi y\u0131ll\u0131k beyanname verilir.<\/p>\n

    Bu istisnan\u0131n, bu Kanunun 94 \u00fcnc\u00fc maddesi uyar\u0131nca tevkif suretiyle \u00f6denecek vergiye \u015f\u00fcmul\u00fc yoktur.<\/p>\n

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

    MADDE 2-<\/strong>\u00a0193 say\u0131l\u0131 Kanunun 89 uncu maddesinin birinci f\u0131kras\u0131na a\u015fa\u011f\u0131daki bent eklenmi\u015ftir.<\/p>\n

    \u201c15. Basit usulde tespit edilen ticari kazan\u00e7lar\u0131n y\u0131ll\u0131k 8.000 T\u00fcrk liras\u0131na kadar olan k\u0131sm\u0131 (Bu Kanunun m\u00fckerrer 20 nci maddesinde yer alan kazan\u00e7 istisnas\u0131ndan faydalananlar bu bent h\u00fckm\u00fcnden yararlanamaz. Bu bendin uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye Maliye Bakanl\u0131\u011f\u0131 yetkilidir.).\u201d<\/p>\n

    MADDE 3-<\/strong>\u00a0193 say\u0131l\u0131 Kanunun m\u00fckerrer 123 \u00fcnc\u00fc maddesinin (2) numaral\u0131 f\u0131kras\u0131nda yer alan \u201c, 86 ve m\u00fckerrer 121 inci maddelerinde\u201d ibaresi \u201cve 86 nc\u0131 maddeleri ile 89 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (15) numaral\u0131 bendinde\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

    MADDE 4-<\/strong>\u00a02\/7\/1964 tarihli ve 492 say\u0131l\u0131 Har\u00e7lar Kanununun<\/a><\/strong> 85 inci maddesinin birinci f\u0131kras\u0131na a\u015fa\u011f\u0131daki bent eklenmi\u015ftir.<\/p>\n

    \u201ch) Tahsilde olup 25 ya\u015f\u0131n\u0131 doldurmam\u0131\u015f olanlara verilecek pasaportlar.\u201d<\/p>\n

    MADDE 5-<\/strong>\u00a014\/7\/1965 tarihli ve 657 say\u0131l\u0131 Devlet Memurlar\u0131 Kanununun 36 nc\u0131 maddesinin \u201cOrtak H\u00fck\u00fcmler\u201d b\u00f6l\u00fcm\u00fcn\u00fcn (C) f\u0131kras\u0131na a\u015fa\u011f\u0131daki bent eklenmi\u015ftir.<\/p>\n

    \u201c8- 108 inci maddenin (B) f\u0131kras\u0131 uyar\u0131nca kullan\u0131lan ayl\u0131ks\u0131z izin s\u00fcreleri, her y\u0131l i\u00e7in bir kademe ilerlemesi ve her \u00fc\u00e7 y\u0131l i\u00e7in bir derece y\u00fckselmesi verilmek suretiyle de\u011ferlendirilir.\u201d<\/p>\n

    MADDE 6-<\/strong>\u00a0657 say\u0131l\u0131 Kanunun 104 \u00fcnc\u00fc maddesinin (A) f\u0131kras\u0131na be\u015finci c\u00fcmlesinden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki c\u00fcmle, f\u0131kran\u0131n sonuna a\u015fa\u011f\u0131daki c\u00fcmleler ve ayn\u0131 maddeye (E) f\u0131kras\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015f, mevcut (F) f\u0131kras\u0131 (G) f\u0131kras\u0131 olarak tesels\u00fcl ettirilmi\u015ftir.<\/p>\n

    \u201cDo\u011fum \u00f6ncesi anal\u0131k izninin ba\u015flamas\u0131 gereken tarihten \u00f6nce ger\u00e7ekle\u015fen do\u011fumlarda ise do\u011fum tarihi ile anal\u0131k izninin ba\u015flamas\u0131 gereken tarih aras\u0131ndaki s\u00fcre do\u011fum sonras\u0131 anal\u0131k iznine ilave edilir.\u201d<\/p>\n

    \u201c\u00dc\u00e7 ya\u015f\u0131n\u0131 doldurmam\u0131\u015f bir \u00e7ocu\u011fu e\u015fiyle birlikte veya m\u00fcnferit olarak evlat edinen memurlar ile memur olmayan e\u015fin m\u00fcnferit olarak evlat edinmesi h\u00e2linde memur olan e\u015flerine, \u00e7ocu\u011fun teslim edildi\u011fi tarihten itibaren sekiz hafta s\u00fcre ile izin verilir. Bu izin evlatl\u0131k karar\u0131 verilmeden \u00f6nce \u00e7ocu\u011fun fiilen teslim edildi\u011fi durumlarda da uygulan\u0131r.\u201d<\/p>\n

    \u201cF) Do\u011fum sonras\u0131 anal\u0131k izni s\u00fcresi sonunda kad\u0131n memur, iste\u011fi h\u00e2linde \u00e7ocu\u011fun hayatta olmas\u0131 kayd\u0131yla anal\u0131k izni bitiminde ba\u015flamak \u00fczere ayr\u0131ca s\u00fct izni verilmeksizin birinci do\u011fumda iki ay, ikinci do\u011fumda d\u00f6rt ay, sonraki do\u011fumlarda ise alt\u0131 ay s\u00fcreyle g\u00fcnl\u00fck \u00e7al\u0131\u015fma s\u00fcresinin yar\u0131s\u0131 kadar \u00e7al\u0131\u015fabilir. \u00c7o\u011ful do\u011fumlarda bu s\u00fcrelere birer ay ilave edilir. \u00c7ocu\u011fun engelli do\u011fmas\u0131 veya do\u011fumdan sonraki on iki ay i\u00e7inde \u00e7ocu\u011fun engellilik durumunun tespiti h\u00e2llerinde bu s\u00fcreler on iki ay olarak uygulan\u0131r. \u00dc\u00e7 ya\u015f\u0131n\u0131 doldurmam\u0131\u015f bir \u00e7ocu\u011fu e\u015fiyle birlikte veya m\u00fcnferit olarak evlat edinen memurlar ile memur olmayan e\u015fin m\u00fcnferit olarak evlat edinmesi h\u00e2linde memur olan e\u015fleri de, istekleri \u00fczerine (A) f\u0131kras\u0131 uyar\u0131nca verilen sekiz haftal\u0131k iznin bitiminden itibaren bu haktan ayn\u0131 esaslar \u00e7er\u00e7evesinde yararlan\u0131r.\u201d<\/p>\n

    MADDE 7-<\/strong>\u00a0657 say\u0131l\u0131 Kanunun 108 inci maddesinin (B) f\u0131kras\u0131na \u201canal\u0131k izni s\u00fcresinin\u201d ibaresinden sonra gelmek \u00fczere \u201cveya ayn\u0131 maddenin (F) f\u0131kras\u0131 uyar\u0131nca verilen izin s\u00fcresinin\u201d ibaresi eklenmi\u015f ve ayn\u0131 maddenin (C) f\u0131kras\u0131n\u0131n birinci c\u00fcmlesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

    \u201c\u00dc\u00e7 ya\u015f\u0131n\u0131 doldurmam\u0131\u015f bir \u00e7ocu\u011fu e\u015fiyle birlikte veya m\u00fcnferit olarak evlat edinen memurlar ile memur olmayan e\u015fin m\u00fcnferit olarak evlat edinmesi h\u00e2linde memur olan e\u015flerine,\u00a0104 \u00fcnc\u00fc maddenin (A) f\u0131kras\u0131 uyar\u0131nca verilen sekiz haftal\u0131k iznin veya ayn\u0131 maddenin (F) f\u0131kras\u0131 uyar\u0131nca izin kullan\u0131lmas\u0131 h\u00e2linde bu iznin bitiminden itibaren, istekleri \u00fczerine yirmi d\u00f6rt aya kadar ayl\u0131ks\u0131z izin verilir.\u201d<\/p>\n

    MADDE 8-<\/strong>\u00a0657 say\u0131l\u0131 Kanunun 152 nci maddesinin \u201cII- Tazminatlar\u201d k\u0131sm\u0131n\u0131n \u201cD) Emniyet Hizmetleri Tazminat\u0131\u201d b\u00f6l\u00fcm\u00fcn\u00fcn (a) bendinin (1) ila (11) inci alt bentleri a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

    \u201c1. Emniyet Genel M\u00fcd\u00fcr\u00fc i\u00e7in %419\u2019una,<\/p>\n

      \n
    1. Birinci S\u0131n\u0131f Emniyet M\u00fcd\u00fcrl\u00fc\u011f\u00fc kadrolar\u0131na atananlardan;<\/li>\n<\/ol>\n

      \u2013 Genel M\u00fcd\u00fcr Yard\u0131mc\u0131s\u0131, Tefti\u015f Kurulu Ba\u015fkan\u0131, \u00d6zel G\u00fcvenlik Denetleme Ba\u015fkan\u0131, Polis Akademisi Ba\u015fkan\u0131, Ankara, \u0130stanbul ve \u0130zmir \u0130l Emniyet M\u00fcd\u00fcrleri i\u00e7in %356\u2019s\u0131na,<\/p>\n

      \u2013 Daire Ba\u015fkan\u0131, I. Hukuk M\u00fc\u015faviri, di\u011fer \u0130l Emniyet M\u00fcd\u00fcrleri i\u00e7in %331\u2019ine,<\/p>\n

      \u2013 Di\u011ferleri i\u00e7in %269\u2019una,<\/p>\n

        \n
      1. \u0130kinci S\u0131n\u0131f Emniyet M\u00fcd\u00fcrl\u00fc\u011f\u00fc kadrolar\u0131na atananlar i\u00e7in %244\u2019\u00fcne,<\/li>\n
      2. \u00dc\u00e7\u00fcnc\u00fc S\u0131n\u0131f Emniyet M\u00fcd\u00fcrl\u00fc\u011f\u00fc kadrolar\u0131na atananlar i\u00e7in %231\u2019ine,<\/li>\n
      3. D\u00f6rd\u00fcnc\u00fc S\u0131n\u0131f Emniyet M\u00fcd\u00fcrl\u00fc\u011f\u00fc kadrolar\u0131na atananlar i\u00e7in %219\u2019una,<\/li>\n
      4. Emniyet Amirli\u011fi kadrolar\u0131na atananlar i\u00e7in %189\u2019una,<\/li>\n
      5. Ba\u015fkomiser kadrolar\u0131na atananlar i\u00e7in %173\u2019\u00fcne,<\/li>\n
      6. Komiser kadrolar\u0131na atananlar i\u00e7in %164\u2019\u00fcne,<\/li>\n
      7. Komiser Yard\u0131mc\u0131l\u0131\u011f\u0131 kadrolar\u0131na atananlar i\u00e7in %158\u2019ine,<\/li>\n
      8. Di\u011ferlerinden;<\/li>\n<\/ol>\n

        \u2013 1, 2, 3 ve 4\u2019\u00fcnc\u00fc derecelerden ayl\u0131k alanlar i\u00e7in %148\u2019ine,<\/p>\n

        \u2013 5, 6 ve 7\u2019nci derecelerden ayl\u0131k alanlar i\u00e7in %139\u2019una,<\/p>\n

        \u2013 8, 9, 10 ve 11\u2019inci derecelerden ayl\u0131k alanlar i\u00e7in %128\u2019ine,<\/p>\n

          \n
        1. \u00c7ar\u015f\u0131 ve Mahalle bek\u00e7ileri i\u00e7in %90\u2019\u0131na,\u201d<\/li>\n<\/ol>\n

          MADDE 9-<\/strong>\u00a0657 say\u0131l\u0131 Kanunun eki (I) say\u0131l\u0131 Ek G\u00f6sterge Cetvelinin \u201cVII. Emniyet Hizmetleri S\u0131n\u0131f\u0131\u201d b\u00f6l\u00fcm\u00fcn\u00fcn (e) bendinin (aa) alt bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

          \u201caa) Y\u00fcksek\u00f6\u011frenimliler<\/p>\n

          1\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 3000<\/p>\n

          2\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 2200<\/p>\n

          3\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 1600<\/p>\n

          4\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 1100<\/p>\n

          5\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 900<\/p>\n

          6\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 800<\/p>\n

          7 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 500<\/p>\n

          8 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 450\u201d<\/p>\n

          MADDE 10-<\/strong>\u00a0657 say\u0131l\u0131 Kanuna a\u015fa\u011f\u0131daki ek madde eklenmi\u015ftir.<\/p>\n

          \u201cDo\u011fum sonras\u0131 yar\u0131m zamanl\u0131 \u00e7al\u0131\u015fma<\/p>\n

          EK MADDE 43- Do\u011fum yapan memurlar do\u011fum sonras\u0131 anal\u0131k izninin veya 104 \u00fcnc\u00fc maddenin (F) f\u0131kras\u0131 uyar\u0131nca kullan\u0131lan iznin, e\u015fi do\u011fum yapan memurlar ise babal\u0131k izninin bitiminden, ilgili mevzuat\u0131 uyar\u0131nca \u00e7ocu\u011fun mecburi ilk\u00f6\u011fretim \u00e7a\u011f\u0131n\u0131n ba\u015flad\u0131\u011f\u0131 tarihi takip eden ay ba\u015f\u0131na kadar olan d\u00f6nemde,\u00a0ayr\u0131ca s\u00fct izni verilmeksizin haftal\u0131k \u00e7al\u0131\u015fma saatlerinin normal \u00e7al\u0131\u015fma s\u00fcresinin yar\u0131s\u0131 olarak d\u00fczenlenmesini talep edebilirler. Bu kapsamda yar\u0131m zamanl\u0131 \u00e7al\u0131\u015fmaya ba\u015flayan memur, ayn\u0131 \u00e7ocuk i\u00e7in bir daha bu haktan yararlanmamak kayd\u0131yla ba\u015fvuru tarihini izleyen ay ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere normal zamanl\u0131 \u00e7al\u0131\u015fmaya d\u00f6nebilir. Bu f\u0131kra h\u00fckm\u00fcnden yararlanan memura, yar\u0131m zamanl\u0131 \u00e7al\u0131\u015fmaya ba\u015flad\u0131\u011f\u0131 tarihi izleyen ay ba\u015f\u0131ndan itibaren, mali haklar ile sosyal yard\u0131mlar\u0131na ili\u015fkin her bir \u00f6deme unsurunun yar\u0131s\u0131 esas al\u0131narak \u00f6deme yap\u0131l\u0131r. Bunlar\u0131n fiili \u00e7al\u0131\u015fmaya ba\u011fl\u0131 \u00f6demeleri hakk\u0131nda ise ilgili mevzuat h\u00fck\u00fcmleri uygulanmaya devam olunur. Derece y\u00fckselmesi ile kademe ilerlemesi i\u00e7in aranan s\u00fcreler a\u00e7\u0131s\u0131ndan bu \u015fekilde \u00e7al\u0131\u015f\u0131lan d\u00f6nemdeki hizmet s\u00fcreleri yar\u0131m olarak dikkate al\u0131n\u0131r. Bu kapsamdaki memurun \u00e7al\u0131\u015fma saatleri ilgili kurum taraf\u0131ndan belirlenir. Bir \u00e7ocu\u011fu e\u015fiyle birlikte veya m\u00fcnferit olarak evlat edinen memurlar ile memur olmayan e\u015fin m\u00fcnferit olarak evlat edinmesi h\u00e2linde memur olan e\u015fleri de istekleri \u00fczerine \u00e7ocu\u011fun fiilen teslim edildi\u011fi tarihten veya 104 \u00fcnc\u00fc maddenin (A) f\u0131kras\u0131 uyar\u0131nca sekiz haftal\u0131k izin verilmesi ya da ayn\u0131 maddenin (F) f\u0131kras\u0131 uyar\u0131nca izin kullan\u0131lmas\u0131 h\u00e2linde bu izinlerin bitiminden itibaren bu f\u0131kra h\u00fck\u00fcmlerinden yararlan\u0131r.<\/p>\n

          Yar\u0131m zamanl\u0131 \u00e7al\u0131\u015fma hakk\u0131n\u0131n kullan\u0131m\u0131na ili\u015fkin usul ve esaslar ile bu haktan yararlanamayacak memurlar\u0131; hizmet s\u0131n\u0131f\u0131, kadro unvan\u0131, kurum veya te\u015fkilat baz\u0131nda birlikte veya ayr\u0131 ayr\u0131 belirlemeye Bakanlar Kurulu yetkilidir.\u201d<\/p>\n

          MADDE 11-<\/strong>\u00a0 657 say\u0131l\u0131 Kanuna a\u015fa\u011f\u0131daki ge\u00e7ici madde eklenmi\u015ftir.<\/p>\n

          \u201cGE\u00c7\u0130C\u0130 MADDE 42- 36 nc\u0131 maddenin \u201cOrtak H\u00fck\u00fcmler\u201d b\u00f6l\u00fcm\u00fcn\u00fcn (C) f\u0131kras\u0131n\u0131n (8) numaral\u0131 bendi h\u00fckm\u00fc, bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten sonra 108 inci maddenin (B) f\u0131kras\u0131 kapsam\u0131nda ayl\u0131ks\u0131z izne ayr\u0131lanlar hakk\u0131nda uygulan\u0131r. An\u0131lan tarihte bu \u015fekilde ayl\u0131ks\u0131z izin kullananlar ise kalan izin s\u00fcreleri bak\u0131m\u0131ndan s\u00f6z konusu bent h\u00fckm\u00fcnden yararland\u0131r\u0131l\u0131r.\u201d<\/p>\n

          MADDE 12-<\/strong>\u00a029\/8\/1977 tarihli ve 2108 say\u0131l\u0131 Muhtar \u00d6denek ve Sosyal G\u00fcvenlik Yasas\u0131n\u0131n 1 inci maddesinin birinci f\u0131kras\u0131nda yer alan \u201c5.700\u201d ibaresi \u201c14.750\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f ve ayn\u0131 f\u0131kran\u0131n ikinci c\u00fcmlesi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

          MADDE 13-<\/strong>\u00a025\/10\/1984 tarihli ve 3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanununun<\/a><\/strong> 13 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131na a\u015fa\u011f\u0131daki bent eklenmi\u015ftir.<\/p>\n

          \u201c\u0131) G\u0131da, Tar\u0131m ve Hayvanc\u0131l\u0131k Bakanl\u0131\u011f\u0131 taraf\u0131ndan tescil edilen g\u00fcbreler ve g\u00fcbre \u00fcreticilerine bu \u00fcr\u00fcnlerin i\u00e7eri\u011finde bulunan hammaddelerin teslimi ile k\u00fcspe\u00a0 (T\u00fcrk G\u00fcmr\u00fck Tarife Cetvelinin 2303.10 tarife pozisyon numaras\u0131nda s\u0131n\u0131fland\u0131r\u0131lan ni\u015fastac\u0131l\u0131k art\u0131klar\u0131 ve benzeri art\u0131klar ile 2303.30.00.00.00 g\u00fcmr\u00fck tarife istatistik pozisyon numaras\u0131nda s\u0131n\u0131fland\u0131r\u0131lan birac\u0131l\u0131k ve dam\u0131t\u0131k i\u00e7ki sanayinin posa ve art\u0131klar\u0131 hari\u00e7), tam ya\u011fl\u0131 soya (fullfat), kepek, razmol, bal\u0131k unu, et unu, kemik unu, kan unu, tapyoka (manyok), sorgum ve her t\u00fcrl\u00fc fenni karma yemler (kedi-k\u00f6pek mamalar\u0131 hari\u00e7), saman, yem \u015falgam\u0131, hayvan pancar\u0131, k\u00f6k yemler, kuru ot, yonca, fi\u011f, korunga, has\u0131l ve slajl\u0131k m\u0131s\u0131r, \u00fc\u00e7g\u00fcl, yemlik lahana, yem bezelyesi ve benzeri hayvan yemleri (ye\u015fil ve kuru kaba yemler ve bunlar\u0131n pellet \u015feklinde veya mevsimsel ihtiya\u00e7lara g\u00f6re bir ba\u011flay\u0131c\u0131 kullan\u0131larak veya kullan\u0131lmadan i\u015flem g\u00f6rm\u00fc\u015f olanlar\u0131 d\u00e2hil) teslimi,\u201d<\/p>\n

          MADDE 14-<\/strong>\u00a018\/3\/1986 tarihli ve 3269 say\u0131l\u0131 Uzman Erba\u015f Kanununun 5 inci maddesine a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/p>\n

          \u201cUzman erba\u015flar\u0131n 14\/7\/1965 tarihli ve 657 say\u0131l\u0131 Devlet Memurlar\u0131 Kanununun 92 nci maddesi h\u00fckm\u00fcnden yararlanabilmeleri i\u00e7in en az yedi hizmet y\u0131l\u0131n\u0131 tamamlam\u0131\u015f olmalar\u0131 gerekir.\u201d<\/p>\n

          MADDE 15-<\/strong>\u00a03269 say\u0131l\u0131 Kanunun 16 nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesinde yer alan \u201c2\/3\u2019\u00fc\u201d ibaresi \u201c5\/6\u2019s\u0131\u201d \u015feklinde ve \u00fc\u00e7\u00fcnc\u00fc c\u00fcmlesinde yer alan \u201c2200\u2019\u00fc\u201d ibaresi \u201c3.000\u2019i\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

          MADDE 16-<\/strong>\u00a03269 say\u0131l\u0131 Kanuna ekli (1) say\u0131l\u0131 Cetvelin ba\u015f\u0131na a\u015fa\u011f\u0131daki s\u0131ralar eklenmi\u015ftir.<\/p>\n\n\n\n\n
          \u201c1<\/td>\n1320<\/td>\n1380<\/td>\n1440<\/td>\n1500<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
          2<\/td>\n1155<\/td>\n1210<\/td>\n1265<\/td>\n1320<\/td>\n1380<\/td>\n1440<\/td>\n\u00a0<\/td>\n\u00a0<\/td>\n\u201d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

          MADDE 17-<\/strong>\u00a03269 say\u0131l\u0131 Kanuna a\u015fa\u011f\u0131daki ek madde eklenmi\u015ftir.<\/p>\n

          \u201cEK MADDE 4- Uzman erba\u015flardan g\u00f6revde bulunduklar\u0131 s\u00fcre i\u00e7erisinde iki y\u0131l s\u00fcreli y\u00fcksek\u00f6\u011frenimi tamamlayanlara bir kademe, \u00fc\u00e7 y\u0131l s\u00fcreli y\u00fcksek\u00f6\u011frenimi tamamlayanlara iki kademe, d\u00f6rt veya daha uzun s\u00fcreli y\u00fcksek\u00f6\u011frenimi tamamlayanlara ise bir derece verilir. \u0130ki veya \u00fc\u00e7 y\u0131l s\u00fcreli y\u00fcksek\u00f6\u011frenimini tamamlayarak intibaklar\u0131 yap\u0131lm\u0131\u015f olanlar\u0131n, g\u00f6revde bulunduklar\u0131 s\u00fcre i\u00e7erisinde d\u00f6rt veya daha uzun s\u00fcreli y\u00fcksek\u00f6\u011frenimi tamamlamalar\u0131 h\u00e2linde intibak i\u015flemleri bir defaya mahsus olmak \u00fczere tekrar yap\u0131l\u0131r. Y\u00fcksek\u00f6\u011frenimden dolay\u0131 bir defadan fazla yap\u0131lan intibak i\u015flemlerinin toplam\u0131 bir dereceden fazla olamaz.<\/p>\n

          \u0130ki y\u0131l veya daha uzun s\u00fcreli y\u00fcksek\u00f6\u011frenimi tamamlad\u0131ktan sonra uzman erba\u015fl\u0131\u011fa girenler hakk\u0131nda da birinci f\u0131kra h\u00fck\u00fcmleri uygulan\u0131r.<\/p>\n

          Bu intibaklar, personelin mezuniyetine dair resm\u00ee belgeyi ibraz edip m\u00fcracaat\u0131n\u0131 yapt\u0131\u011f\u0131 tarihten ge\u00e7erli olarak yap\u0131l\u0131r. Ancak, bunlara ge\u00e7mi\u015fe y\u00f6nelik maa\u015f ve maa\u015f fark\u0131 \u00f6denmez.<\/p>\n

          \u0130ntibak yoluyla yap\u0131lacak derece ve kademe ilerlemelerinin nas\u0131l yap\u0131laca\u011f\u0131 ve onay makamlar\u0131 Uzman Erba\u015f Y\u00f6netmeli\u011finde g\u00f6sterilir.<\/p>\n

          Y\u00fcksek\u00f6\u011frenim mezunu olmayan uzman erba\u015flar, ikinci derecenin alt\u0131nc\u0131 kademesine kadar ilerleyebilirler. Lise ve dengi okul \u00f6\u011frenim d\u00fczeyine sahip olanlardan ikinci derece i\u00e7in \u00f6ng\u00f6r\u00fclen \u00fc\u00e7\u00fcnc\u00fc veya daha sonraki kademeleri kazan\u0131lm\u0131\u015f hak ayl\u0131\u011f\u0131 olarak alm\u0131\u015f olup; \u00fc\u00e7\u00fcnc\u00fc kademede en az bir y\u0131l\u0131n\u0131 tamamlayan, sicil belgelerinin son alt\u0131 y\u0131ll\u0131k sicil notu ortalamas\u0131 sicil tam notunun y\u00fczde doksan\u0131 ve daha yukar\u0131s\u0131 olan ve kademe ilerlemesi yapma \u015fartlar\u0131n\u0131 ta\u015f\u0131yanlar, ekli (1) say\u0131l\u0131 Cetvelin birinci derecesine y\u00fckseltilirler.<\/p>\n

          Uzman erba\u015f olarak g\u00f6rev yapm\u0131\u015f olanlardan, bu g\u00f6revleri \u00fczerinden emekli, adi malull\u00fck, vazife malull\u00fc\u011f\u00fc ayl\u0131\u011f\u0131 ba\u011flanm\u0131\u015f olanlar\u0131n veya uzman erba\u015fl\u0131k g\u00f6revi esas al\u0131narak dul ve yetim ayl\u0131\u011f\u0131 ba\u011flanm\u0131\u015f olanlar\u0131n ayl\u0131klar\u0131, uzman erba\u015fl\u0131k g\u00f6revinin sona erdi\u011fi tarihteki en son \u00f6\u011frenim durumlar\u0131 ve bu madde esas al\u0131narak ekli (1) say\u0131l\u0131 Cetvele g\u00f6re yeniden belirlenir. Ayl\u0131klar\u0131n bu \u015fekilde yeniden belirlenmesinden dolay\u0131 ge\u00e7mi\u015fe y\u00f6nelik ayl\u0131k ve ikramiye fark\u0131 \u00f6denmez.\u201d<\/p>\n

          MADDE 18-<\/strong>\u00a028\/5\/1988 tarihli ve 3466 say\u0131l\u0131 Uzman Jandarma Kanununun 21 inci maddesinin ikinci f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde bulunan \u201c2\/3\u2019\u00fc\u201d ibaresi \u201c5\/6\u2019s\u0131\u201d \u015feklinde ve ikinci c\u00fcmlesinde yer alan \u201c2200\u2019\u00fc\u201d ibaresi \u201c3.000\u2019i\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

          MADDE 19-<\/strong>\u00a025\/8\/1999 tarihli ve 4447 say\u0131l\u0131 \u0130\u015fsizlik Sigortas\u0131 Kanununun<\/a><\/strong> 53 \u00fcnc\u00fc maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131n\u0131n (B) bendine a\u015fa\u011f\u0131daki alt bentler eklenmi\u015ftir.<\/p>\n

          \u201cg) Ek 5 inci madde kapsam\u0131ndaki do\u011fum ve evlat edinme sonras\u0131 yar\u0131m \u00e7al\u0131\u015fma \u00f6dene\u011fi \u00f6demeleri ve prim giderlerinden,<\/p>\n

          h) Kurum taraf\u0131ndan aktif i\u015fg\u00fcc\u00fc hizmetleri kapsam\u0131nda Kuruma kay\u0131tl\u0131 i\u015fsizlere ve \u00f6\u011frencilere y\u00f6nelik d\u00fczenlenecek \u0130\u015fba\u015f\u0131 E\u011fitim Program\u0131 giderlerinden,\u201d<\/p>\n

          MADDE 20-<\/strong>\u00a04447 say\u0131l\u0131 Kanuna a\u015fa\u011f\u0131daki ek madde eklenmi\u015ftir.<\/p>\n

          \u201cDo\u011fum ve evlat edinme sonras\u0131 yar\u0131m \u00e7al\u0131\u015fma \u00f6dene\u011fi<\/p>\n

          EK MADDE 5- \u0130\u015f\u00e7iye, 4857 say\u0131l\u0131 Kanunun<\/a><\/strong> 74 \u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131 uyar\u0131nca haftal\u0131k \u00e7al\u0131\u015fma s\u00fcresinin yar\u0131s\u0131 kadar verilen \u00fccretsiz izin s\u00fcresince do\u011fum ve evlat edinme sonras\u0131 yar\u0131m \u00e7al\u0131\u015fma \u00f6dene\u011fi \u00f6denir. \u00d6denek s\u00fcresi, 4857 say\u0131l\u0131 Kanunun 63 \u00fcnc\u00fc maddesinde belirtilen haftal\u0131k \u00e7al\u0131\u015fma s\u00fcresinin yar\u0131s\u0131 kadard\u0131r. Yar\u0131m \u00e7al\u0131\u015fma \u00f6dene\u011fi, \u00e7al\u0131\u015f\u0131lan aya ait ayl\u0131k prim ve hizmet belgesinin ili\u015fkin oldu\u011fu aydan sonraki ikinci ay i\u00e7inde Fondan ayl\u0131k olarak \u00f6denir. Do\u011fum ve evlat edinme sonras\u0131 yar\u0131m \u00e7al\u0131\u015fma \u00f6dene\u011finin g\u00fcnl\u00fck miktar\u0131, g\u00fcnl\u00fck asgari \u00fccretin br\u00fct tutar\u0131 kadard\u0131r. Bu madde h\u00fck\u00fcmlerinden yararlan\u0131labilmesi i\u00e7in i\u015f\u00e7inin ad\u0131na do\u011fum veya evlat edinme tarihinden \u00f6nceki son \u00fc\u00e7 y\u0131lda en az 600 g\u00fcn i\u015fsizlik sigortas\u0131 primi bildirilmi\u015f olmas\u0131, 4857 say\u0131l\u0131 Kanunun 63 \u00fcnc\u00fc maddesinde belirtilen haftal\u0131k \u00e7al\u0131\u015fma s\u00fcresinin yar\u0131s\u0131 kadar fiilen \u00e7al\u0131\u015f\u0131lmas\u0131 ve do\u011fum ve evlat edinme sonras\u0131 anal\u0131k h\u00e2li izninin bitti\u011fi tarihten itibaren 30 g\u00fcn i\u00e7inde Kuruma do\u011fum ve evlat edinme sonras\u0131 yar\u0131m \u00e7al\u0131\u015fma belgesi ile ba\u015fvuruda bulunulmas\u0131 gerekir. M\u00fccbir sebepler d\u0131\u015f\u0131nda, ba\u015fvuruda gecikilen s\u00fcre do\u011fum ve evlat edinme sonras\u0131 yar\u0131m \u00e7al\u0131\u015fma \u00f6dene\u011fi almaya hak kazan\u0131lan toplam s\u00fcreden d\u00fc\u015f\u00fclerek \u00f6deme yap\u0131l\u0131r. Bu \u00f6demeler damga vergisi hari\u00e7 herhangi bir vergi ve kesintiye tabi tutulmaz. Ge\u00e7ici i\u015fg\u00f6remezlik \u00f6dene\u011fi almaya hak kazananlara, bu durumlar\u0131n\u0131n devam\u0131 s\u00fcresince do\u011fum ve evlat edinme sonras\u0131 yar\u0131m \u00e7al\u0131\u015fma \u00f6dene\u011fi \u00f6denmez. \u0130\u015fverenin hatal\u0131 bilgi ve belge vermesi nedeniyle yap\u0131lan yersiz \u00f6demeler kanuni faiziyle birlikte i\u015fverenden tahsil edilir. Bu madde h\u00fck\u00fcmleri 506 say\u0131l\u0131 Kanunun ge\u00e7ici 20 nci maddesi kapsam\u0131ndaki sand\u0131klar\u0131n stat\u00fclerine tabi personel i\u00e7in de uygulan\u0131r.<\/p>\n

          Birinci f\u0131kra kapsam\u0131ndaki sigortal\u0131lar i\u00e7in, 5510 say\u0131l\u0131 Kanunun<\/a><\/strong> 82 nci maddesinde belirtilen prime esas kazan\u00e7 alt s\u0131n\u0131r\u0131 \u00fczerinden ayn\u0131 Kanunun 81 inci maddesinin birinci f\u0131kras\u0131n\u0131n (a) ve (f) bentleri uyar\u0131nca toplam %32,5 oran\u0131nda sigorta primleri i\u015f\u00e7i ve i\u015fveren paylar\u0131 do\u011fum ve evlat edinme sonras\u0131 yar\u0131m \u00e7al\u0131\u015fma \u00f6dene\u011fi \u00f6denen g\u00fcn say\u0131s\u0131 kadar Fondan Sosyal G\u00fcvenlik Kurumuna \u00f6denir. 5510 say\u0131l\u0131 Kanun kapsam\u0131nda, Kurum prim \u00f6deme y\u00fck\u00fcml\u00fcs\u00fc olmakla birlikte i\u015fyeri ve i\u015fveren say\u0131lmaz ve bu ki\u015filer i\u00e7in i\u015fe giri\u015f ve \u00e7\u0131k\u0131\u015f bildirimi yap\u0131lmaz.<\/p>\n

          Bu maddenin uygulanmas\u0131na ili\u015fkin usul ve esaslar Maliye Bakanl\u0131\u011f\u0131, Sosyal G\u00fcvenlik Kurumu, Kurum ve Hazine M\u00fcste\u015farl\u0131\u011f\u0131 taraf\u0131ndan m\u00fc\u015ftereken belirlenir.\u201d<\/p>\n

          MADDE 21-<\/strong>\u00a022\/5\/2003 tarihli ve 4857 say\u0131l\u0131 \u0130\u015f Kanununun 13 \u00fcnc\u00fc maddesine a\u015fa\u011f\u0131daki f\u0131kralar eklenmi\u015ftir.<\/p>\n

          \u201cBu kanunun 74 \u00fcnc\u00fc maddesinde \u00f6ng\u00f6r\u00fclen izinlerin bitiminden sonra mecburi ilk\u00f6\u011fretim \u00e7a\u011f\u0131n\u0131n ba\u015flad\u0131\u011f\u0131 tarihi takip eden ay ba\u015f\u0131na kadar bu maddeye g\u00f6re ebeveynlerden biri k\u0131smi s\u00fcreli \u00e7al\u0131\u015fma talebinde bulunabilir. Bu talep i\u015fveren taraf\u0131ndan kar\u015f\u0131lan\u0131r ve ge\u00e7erli fesih nedeni say\u0131lmaz. Bu f\u0131kra kapsam\u0131nda k\u0131smi s\u00fcreli \u00e7al\u0131\u015fmaya ba\u015flayan i\u015f\u00e7i, ayn\u0131 \u00e7ocuk i\u00e7in bir daha bu haktan faydalanmamak \u00fczere tam zamanl\u0131 \u00e7al\u0131\u015fmaya d\u00f6nebilir. K\u0131smi s\u00fcreli \u00e7al\u0131\u015fmaya ge\u00e7en i\u015f\u00e7inin tam zamanl\u0131 \u00e7al\u0131\u015fmaya ba\u015flamas\u0131 durumunda yerine i\u015fe al\u0131nan i\u015f\u00e7inin i\u015f s\u00f6zle\u015fmesi kendili\u011finden sona erer. Bu haktan faydalanmak veya tam zamanl\u0131 \u00e7al\u0131\u015fmaya geri d\u00f6nmek isteyen i\u015f\u00e7i i\u015fverene bunu en az bir ay \u00f6nce yaz\u0131l\u0131 olarak bildirir. Ebeveynlerden birinin \u00e7al\u0131\u015fmamas\u0131 h\u00e2linde, \u00e7al\u0131\u015fan e\u015f k\u0131smi s\u00fcreli \u00e7al\u0131\u015fma talebinde bulunamaz. \u00dc\u00e7 ya\u015f\u0131n\u0131 doldurmam\u0131\u015f bir \u00e7ocu\u011fu e\u015fiyle birlikte veya m\u00fcnferiden evlat edinenler de \u00e7ocu\u011fun fiilen teslim edildi\u011fi tarihten itibaren bu haktan faydalan\u0131r.<\/p>\n

          Be\u015finci f\u0131kra kapsam\u0131nda hangi sekt\u00f6r veya i\u015flerde k\u0131smi \u00e7al\u0131\u015fma yap\u0131labilece\u011fi ile uygulamaya ili\u015fkin usul ve esaslar \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131nca \u00e7\u0131kar\u0131lacak y\u00f6netmelikle belirlenir.\u201d<\/p>\n

          MADDE 22<\/strong>\u2013 4857 say\u0131l\u0131 Kanunun 74 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131na a\u015fa\u011f\u0131daki c\u00fcmleler, maddeye birinci f\u0131kras\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki f\u0131kra, maddenin mevcut be\u015finci f\u0131kras\u0131na birinci c\u00fcmlesinden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki c\u00fcmle ve maddeye a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/p>\n

          \u201cDo\u011fumda veya do\u011fum sonras\u0131nda annenin \u00f6l\u00fcm\u00fc h\u00e2linde, do\u011fum sonras\u0131 kullan\u0131lamayan s\u00fcreler babaya kulland\u0131r\u0131l\u0131r. \u00dc\u00e7 ya\u015f\u0131n\u0131 doldurmam\u0131\u015f \u00e7ocu\u011fu evlat edinen e\u015flerden birine veya evlat edinene \u00e7ocu\u011fun aileye fiilen teslim edildi\u011fi tarihten itibaren sekiz hafta anal\u0131k h\u00e2li izni kulland\u0131r\u0131l\u0131r.\u201d<\/p>\n

          \u201cBirinci f\u0131kra uyar\u0131nca kullan\u0131lan do\u011fum sonras\u0131 anal\u0131k h\u00e2li izninin bitiminden itibaren \u00e7ocu\u011funun bak\u0131m\u0131 ve yeti\u015ftirilmesi amac\u0131yla ve \u00e7ocu\u011fun hayatta olmas\u0131 kayd\u0131yla kad\u0131n i\u015f\u00e7i ile \u00fc\u00e7 ya\u015f\u0131n\u0131 doldurmam\u0131\u015f \u00e7ocu\u011fu evlat edinen kad\u0131n veya erkek i\u015f\u00e7ilere istekleri h\u00e2linde birinci do\u011fumda altm\u0131\u015f g\u00fcn, ikinci do\u011fumda y\u00fcz yirmi g\u00fcn, sonraki do\u011fumlarda ise y\u00fcz seksen g\u00fcn s\u00fcreyle haftal\u0131k \u00e7al\u0131\u015fma s\u00fcresinin yar\u0131s\u0131 kadar \u00fccretsiz izin verilir. \u00c7o\u011ful do\u011fum h\u00e2linde bu s\u00fcrelere otuzar g\u00fcn eklenir. \u00c7ocu\u011fun engelli do\u011fmas\u0131 h\u00e2linde bu s\u00fcre \u00fc\u00e7 y\u00fcz altm\u0131\u015f g\u00fcn olarak uygulan\u0131r. Bu f\u0131kra h\u00fck\u00fcmlerinden yararlan\u0131lan s\u00fcre i\u00e7erisinde s\u00fct iznine ili\u015fkin h\u00fck\u00fcmler uygulanmaz.\u201d<\/p>\n

          \u201cBu izin, \u00fc\u00e7 ya\u015f\u0131n\u0131 doldurmam\u0131\u015f \u00e7ocu\u011fu evlat edinme h\u00e2linde e\u015flerden birine veya evlat edinene verilir.\u201d<\/p>\n

          \u201cBu madde h\u00fck\u00fcmleri i\u015f s\u00f6zle\u015fmesi ile \u00e7al\u0131\u015fan ve bu Kanunun kapsam\u0131nda olan veya olmayan her t\u00fcrl\u00fc i\u015f\u00e7i i\u00e7in uygulan\u0131r.\u201d<\/p>\n

          MADDE 23-<\/strong>\u00a031\/5\/2006 tarihli ve 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanununun 6 nc\u0131 maddesinin birinci f\u0131kras\u0131na a\u015fa\u011f\u0131daki bent eklenmi\u015ftir.<\/p>\n

          \u201cn) 30 uncu maddenin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131n\u0131n (b) bendi kapsam\u0131nda olanlar hari\u00e7 olmak \u00fczere, ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 almaktayken bu ayl\u0131klar\u0131 kesilmeksizin 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (b) bendi kapsam\u0131nda \u00e7al\u0131\u015fanlar,\u201d<\/p>\n

          MADDE 24-<\/strong>\u00a05510 say\u0131l\u0131 Kanunun 30 uncu maddesinin ba\u015fl\u0131\u011f\u0131 \u201cYa\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131n\u0131n ba\u015flang\u0131c\u0131 ve kesilmesi\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f, \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131n\u0131n (a) bendinde yer alan \u201cbendinin (4) numaral\u0131 alt\u201d ve \u201cveya i\u015fyerini kapatarak\u201d ibareleri madde metninden \u00e7\u0131kar\u0131lm\u0131\u015f, ayn\u0131 f\u0131kran\u0131n (b) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f ve be\u015finci f\u0131kras\u0131 y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

          \u201cb) 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (b) bendi kapsam\u0131nda \u00e7al\u0131\u015fmaya ba\u015flayanlardan ayl\u0131klar\u0131n\u0131n kesilmesi i\u00e7in yaz\u0131l\u0131 istekte bulunanlar\u0131n ya\u015fl\u0131l\u0131k ayl\u0131klar\u0131 talep tarihini takip eden ay ba\u015f\u0131ndan itibaren kesilir. Bu sigortal\u0131lar hakk\u0131nda bu f\u0131kran\u0131n (a) bendi h\u00fck\u00fcmleri uygulan\u0131r.\u201d<\/p>\n

          MADDE 25<\/strong>\u2013 5510 say\u0131l\u0131 Kanunun 47 nci maddesinin on be\u015finci f\u0131kras\u0131n\u0131n (c) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

          \u201cc) 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (b) bendine tabi olarak \u00e7al\u0131\u015fmaya ba\u015flayanlar hakk\u0131nda ilgisine g\u00f6re 6 nc\u0131 maddenin birinci f\u0131kras\u0131n\u0131n (n) bendi veya 30 uncu maddenin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 h\u00fckm\u00fc uygulan\u0131r.\u201d<\/p>\n

          MADDE 26-<\/strong>\u00a05510 say\u0131l\u0131 Kanunun 60 \u0131nc\u0131 maddesine a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/p>\n

          \u201cAna veya babas\u0131 \u00fczerinden bakmakla y\u00fck\u00fcml\u00fc olunan ki\u015fi say\u0131lmayanlardan; lise ve dengi \u00f6\u011frenimden mezun olanlar 20 ya\u015f\u0131n\u0131, y\u00fcksek\u00f6\u011frenimden mezun olanlar ise 25 ya\u015f\u0131n\u0131 ge\u00e7memek ve bakmakla y\u00fck\u00fcml\u00fc olunan ki\u015fi ya da bu maddenin birinci f\u0131kras\u0131n\u0131n (g) bendinde say\u0131lanlar hari\u00e7 genel sa\u011fl\u0131k sigortal\u0131s\u0131 olmamak \u015fart\u0131yla mezun olduklar\u0131 tarihi izleyen g\u00fcnden itibaren iki y\u0131l s\u00fcreyle gelir tespiti yap\u0131lmaks\u0131z\u0131n birinci f\u0131kran\u0131n (c) bendinin (1) numaral\u0131 alt bendi kapsam\u0131nda genel sa\u011fl\u0131k sigortal\u0131s\u0131 say\u0131l\u0131r.\u201d<\/p>\n

          MADDE 27-<\/strong>\u00a05510 say\u0131l\u0131 Kanunun 67 nci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131n\u0131n \u00fc\u00e7\u00fcnc\u00fc c\u00fcmlesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

          \u201cAyr\u0131ca, lise veya dengi \u00f6\u011frenimden mezun olanlar 20 ya\u015f\u0131n\u0131, y\u00fcksek\u00f6\u011frenimden mezun olanlar ise 25 ya\u015f\u0131n\u0131 ge\u00e7memek ve bakmakla y\u00fck\u00fcml\u00fc olunan ki\u015fi ya da 60 \u0131nc\u0131 maddenin birinci f\u0131kras\u0131n\u0131n (g) bendinde say\u0131lanlar hari\u00e7 genel sa\u011fl\u0131k sigortal\u0131s\u0131 olmamak \u015fart\u0131yla mezun olduklar\u0131 tarihi izleyen g\u00fcnden itibaren iki y\u0131l s\u00fcreyle, prim bor\u00e7lar\u0131na bak\u0131lmaks\u0131z\u0131n bakmakla y\u00fck\u00fcml\u00fc olunan veya hak sahibi ki\u015fi say\u0131lmak suretiyle sa\u011fl\u0131k hizmetinden faydaland\u0131r\u0131l\u0131r.\u201d<\/p>\n

          MADDE 28-<\/strong>\u00a05510 say\u0131l\u0131 Kanunun 81 inci maddesinin ikinci f\u0131kras\u0131nda yer alan \u201cOn ve \u00fczerinde sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fyerlerine\u201d ibaresi \u201cBu Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran \u00f6zel sekt\u00f6r i\u015fyerlerine\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

          MADDE 29-<\/strong>\u00a05510 say\u0131l\u0131 Kanunun 87 nci maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendinde yer alan \u201cile bu kapsamda say\u0131lan ki\u015filerden sosyal g\u00fcvenlik destek primine t\u00e2bi olanlar\u201d ibaresi madde metninden \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r.<\/p>\n

          MADDE 30-<\/strong>\u00a05510 say\u0131l\u0131 Kanuna a\u015fa\u011f\u0131daki ek madde eklenmi\u015ftir.<\/p>\n

          \u201cEK MADDE 11- 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (c) bendi kapsam\u0131nda sigortal\u0131 say\u0131lanlardan, do\u011fum veya evlat edinmeye ba\u011fl\u0131 olarak ilgili mevzuat\u0131na g\u00f6re yar\u0131m zamanl\u0131 \u00e7al\u0131\u015fma hakk\u0131ndan yararlanmalar\u0131 nedeniyle mali haklar\u0131 ile sosyal yard\u0131mlar\u0131 yar\u0131m \u00f6denenlerin, bu \u015fekilde \u00f6deme yap\u0131lan d\u00f6neme ili\u015fkin fiili hizmet s\u00fcreleri ile prim \u00f6deme g\u00fcn say\u0131lar\u0131 yar\u0131m olarak hesaplan\u0131r. Yar\u0131m zamanl\u0131 olarak \u00e7al\u0131\u015f\u0131lmaya ba\u015flanan g\u00fcn\u00fc izleyen ay ba\u015f\u0131ndan itibaren normal zamanl\u0131 \u00e7al\u0131\u015f\u0131lmas\u0131 h\u00e2linde \u00f6denmesi gereken sigorta primine esas ayl\u0131k kazan\u00e7 ya da emekli kesene\u011fine esas ayl\u0131k tutar\u0131n\u0131n yar\u0131s\u0131 \u00fczerinden sigorta primi veya emekli kesene\u011fi \u00f6denir. Ancak, bunlar\u0131n genel sa\u011fl\u0131k sigortas\u0131 primi sigortal\u0131 ve i\u015fveren y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcnde herhangi bir de\u011fi\u015fiklik yap\u0131lmaks\u0131z\u0131n sigorta primine esas ayl\u0131k kazan\u00e7 ya da emekli kesene\u011fine esas ayl\u0131k tutar\u0131n\u0131n tamam\u0131 \u00fczerinden \u00f6denir. Bu maddenin primlerin ve prim \u00f6deme g\u00fcn say\u0131lar\u0131n\u0131n yar\u0131m olarak uygulanaca\u011f\u0131na dair h\u00fck\u00fcmleri yar\u0131m zamanl\u0131 \u00e7al\u0131\u015fanlardan ek 3 \u00fcnc\u00fc madde uyar\u0131nca ilave prim \u00f6deyenler hakk\u0131nda da uygulan\u0131r.<\/p>\n

          4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (c) bendine tabi sigortal\u0131lardan ilgili mevzuat\u0131na g\u00f6re yar\u0131m zamanl\u0131 \u00e7al\u0131\u015fma hakk\u0131ndan yararlanmalar\u0131 nedeniyle mali haklar\u0131 ile sosyal yard\u0131mlar\u0131 yar\u0131m \u00f6denenlerin eksik \u00e7al\u0131\u015f\u0131lan s\u00fcreleri, kendilerinin ya da hak sahiplerinin yaz\u0131l\u0131 talepte bulunmalar\u0131 h\u00e2linde bu Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten sonra ilk defa 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (c) bendi kapsam\u0131nda sigortal\u0131 olarak \u00e7al\u0131\u015fanlar\u0131n 41 inci maddede belirtilen esaslara g\u00f6re, haklar\u0131nda m\u00fclga h\u00fck\u00fcmleri de d\u00e2hil 5434 say\u0131l\u0131 Kanun h\u00fck\u00fcmleri uygulananlar\u0131n ise m\u00fcracaat ettikleri tarihteki emekli kesene\u011fine esas ayl\u0131k tutar\u0131na ili\u015fkin t\u00fcm unsurlar \u00fczerinden g\u00fcncel katsay\u0131lar ile kesenek ve kar\u015f\u0131l\u0131k oranlar\u0131na g\u00f6re hesaplanan borcu kendilerine tebli\u011f edildi\u011fi tarihten itibaren bir ay i\u00e7inde \u00f6demeleri \u015fart\u0131yla hizmet s\u00fcrelerine eklenir.<\/p>\n

          40 \u0131nc\u0131 maddede yer alan tablonun (13) ve (14) numaral\u0131 s\u0131ralar\u0131nda, 49 uncu maddenin ikinci f\u0131kras\u0131nda belirtilen sigortal\u0131lar\u0131n yar\u0131m zamanl\u0131 olarak \u00e7al\u0131\u015f\u0131lan s\u00fcrelere ili\u015fkin fiil\u00ee hizmet s\u00fcresi zamm\u0131 ve itibari hizmet s\u00fcresi yar\u0131s\u0131 kadar uygulan\u0131r. Emeklilikte ek g\u00f6sterge ile makam ve g\u00f6rev tazminat\u0131na hak kazan\u0131lmas\u0131nda aranan s\u00fcreler a\u00e7\u0131s\u0131ndan bu \u015fekilde \u00e7al\u0131\u015f\u0131lan d\u00f6nemdeki hizmet s\u00fcreleri de yar\u0131m olarak dikkate al\u0131n\u0131r.\u201d<\/p>\n

          MADDE 31-<\/strong>\u00a05510 say\u0131l\u0131 Kanunun ge\u00e7ici 14 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131na \u201csosyal g\u00fcvenlik destek primi \u00f6deyerek \u00e7al\u0131\u015fmaya devam edenler hakk\u0131nda\u201d ibaresinden sonra gelmek \u00fczere \u201c; bu Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendi kapsam\u0131nda \u00e7al\u0131\u015fmaya ba\u015flayanlar hari\u00e7 olmak \u00fczere\u201d ibaresi eklenmi\u015f, ayn\u0131 f\u0131kran\u0131n (b) bendi, (d) bendinin birinci ve \u00fc\u00e7\u00fcnc\u00fc c\u00fcmlelerinde yer alan \u201cve (b)\u201d ibareleri ile maddenin d\u00f6rd\u00fcnc\u00fc ve be\u015finci f\u0131kralar\u0131 y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f ve ayn\u0131 maddeye a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/p>\n

          \u201cBu Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten \u00f6nce i\u015ftirak\u00e7i veya sigortal\u0131 olup, bu Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten \u00f6nce ya da sonra malull\u00fck, ya\u015fl\u0131l\u0131k veya emekli ayl\u0131\u011f\u0131 ba\u011flananlardan; 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (b) bendi kapsam\u0131nda \u00e7al\u0131\u015fanlar hakk\u0131nda, bu f\u0131kran\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarih itibar\u0131yla sosyal g\u00fcvenlik destek primine tabi olma bak\u0131m\u0131ndan bu Kanunla y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan ilgili Kanun h\u00fck\u00fcmleri uygulanmaz. Bunlar hakk\u0131nda, 6 nc\u0131 maddenin birinci f\u0131kras\u0131n\u0131n (n) bendi veya 30 uncu maddenin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 h\u00fckm\u00fc uygulan\u0131r. Bu Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten \u00f6nce i\u015ftirak\u00e7i olup, bu Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten \u00f6nce ya da sonra 5434 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re vazife malull\u00fc\u011f\u00fc ayl\u0131\u011f\u0131 ba\u011flananlardan 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (b) bendi kapsam\u0131nda \u00e7al\u0131\u015fanlar hakk\u0131nda ise; bu f\u0131kran\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarih itibar\u0131yla, sosyal g\u00fcvenlik destek primine ili\u015fkin h\u00fck\u00fcmler uygulanmaks\u0131z\u0131n ve genel sa\u011fl\u0131k sigortas\u0131 primi al\u0131nmaks\u0131z\u0131n i\u015f kazas\u0131 ve meslek hastal\u0131\u011f\u0131 sigortas\u0131 h\u00fck\u00fcmleri ile yaz\u0131l\u0131 talepleri h\u00e2linde uzun vadeli sigorta kollar\u0131 h\u00fck\u00fcmleri uygulan\u0131r.\u201d<\/p>\n

          MADDE 32-<\/strong>\u00a019\/6\/2014 tarihli ve 6546 say\u0131l\u0131 \u00c7anakkale Sava\u015flar\u0131 Gelibolu Tarihi Alan Ba\u015fkanl\u0131\u011f\u0131 Kurulmas\u0131 Hakk\u0131nda Kanuna a\u015fa\u011f\u0131daki ge\u00e7ici madde eklenmi\u015ftir.<\/p>\n

          \u201cGE\u00c7\u0130C\u0130 MADDE 2- (1) Bu Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihte 9\/8\/1983 tarihli ve 2873 say\u0131l\u0131 Milli Parklar Kanunu uyar\u0131nca Tarihi Alanda alan k\u0131lavuzlu\u011fu g\u00f6revini yapm\u0131\u015f olanlar Milli Parklar Kanunu uyar\u0131nca alm\u0131\u015f olduklar\u0131 alan k\u0131lavuzlu\u011fu kimliklerinin s\u00fcresi sona erinceye kadar Tarihi Alan s\u0131n\u0131rlar\u0131 i\u00e7erisinde Ba\u015fkanl\u0131k\u00e7a belirlenen usul ve esaslara uygun olarak hizmet ifa edebilir ve alan k\u0131lavuzlu\u011fu kimliklerinin s\u00fcresi sona erenler yeniden yetkilendirilebilir. \u0130htiya\u00e7 h\u00e2linde Ba\u015fkanl\u0131k\u00e7a belirlenecek usul ve esaslara g\u00f6re yeni alan k\u0131lavuzlu\u011fu belgesi verilerek g\u00f6revlendirme de yap\u0131labilir.\u201d<\/p>\n

          MADDE 33-<\/strong>\u00a027\/3\/2015 tarihli ve 6639 say\u0131l\u0131 Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanunun<\/a><\/strong> ge\u00e7ici 1 inci maddesi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

          MADDE 34-<\/strong>\u00a0Batman ili Hasankeyf il\u00e7e merkezi, Il\u0131su Baraj\u0131 g\u00f6l alan\u0131nda kalmayan mevcut s\u0131n\u0131rlar\u0131 da d\u00e2hil olmak \u00fczere, ek-1\u2019deki haritada s\u0131n\u0131rlar\u0131 ve ek-2\u2019deki tabloda 6\u02da\u2019lik koordinatlar\u0131 belirtilen; kuzeyde 995 metre rak\u0131ml\u0131 Berrahalil Tepesi ile Hamduni S\u0131rt\u0131, do\u011fuda 515 metre rak\u0131ml\u0131 Kot Tepe, g\u00fcneyde Dicle Nehri, Kesmek\u00f6pr\u00fc K\u00f6y\u00fc ve K\u0131namaz Burnu, bat\u0131da 670 metre rak\u0131ml\u0131 D\u00fc\u011fli Tepe ve Mesiliamer S\u0131rt\u0131 ile \u00e7evrili alana nakledilmi\u015ftir.<\/p>\n

          Hasankeyf il\u00e7esi, birinci f\u0131krada belirtilen yeni yerle\u015fim yerine nakline kadar ge\u00e7ecek s\u00fcre i\u00e7inde h\u00e2len bulundu\u011fu yerde hukuki varl\u0131\u011f\u0131n\u0131 s\u00fcrd\u00fcr\u00fcr. Hasankeyf \u0130l\u00e7e Belediyesi bu s\u00fcre i\u00e7inde 3\/7\/2005 tarihli ve 5393 say\u0131l\u0131 Belediye Kanunu ile di\u011fer mevzuat\u0131n belediyelere verdi\u011fi g\u00f6rev ve yetkileri yeni yerle\u015fim alan\u0131nda da kullan\u0131r.<\/p>\n

          \u0130l\u00e7e merkezi yeni yerle\u015fim alan\u0131na hukuken ta\u015f\u0131nd\u0131ktan sonra Hasankeyf \u0130l\u00e7e Belediyesi hukuki varl\u0131\u011f\u0131n\u0131 Il\u0131su Baraj\u0131 g\u00f6l alan\u0131nda kalmayan mevcut s\u0131n\u0131rlar\u0131 da d\u00e2hil olmak \u00fczere yeni yerle\u015fim yerinde s\u00fcrd\u00fcr\u00fcr.\u201d<\/p>\n

          MADDE 35-\u00a0<\/strong>Bu Kanunun;<\/p>\n

          a) 2 nci maddesi 1\/1\/2016 tarihinden itibaren elde edilen gelirlere uygulanmak \u00fczere yay\u0131m\u0131 tarihinde,<\/p>\n

          b) 8 inci, 9 uncu, 12 nci, 15 inci, 16 nc\u0131, 17 nci ve 18 inci maddeleri yay\u0131m\u0131n\u0131 izleyen ay\u0131n onbe\u015finde,<\/p>\n

          c) 23 \u00fcnc\u00fc, 24 \u00fcnc\u00fc, 25 inci, 29 uncu ve 31 inci maddeleri yay\u0131m\u0131 tarihini takip eden \u00f6deme d\u00f6nemi ba\u015f\u0131nda,<\/p>\n

          \u00e7) 28 inci maddesi yay\u0131m\u0131n\u0131 takip eden ay ba\u015f\u0131nda,<\/p>\n

          d) Di\u011fer h\u00fck\u00fcmleri yay\u0131m\u0131 tarihinde,<\/p>\n

          y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

          MADDE 36-<\/strong>\u00a0Bu Kanun h\u00fck\u00fcmlerini Bakanlar Kurulu y\u00fcr\u00fct\u00fcr. 09.02.2016<\/p>\n

          EK\u0130 ALINMAMI\u015eTIR.<\/strong><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

          10 \u015eubat 2016 Tarihli Resmi Gazete Say\u0131: 29620 Kanun No: 6663 Kabul Tarihi: 29 Ocak 2016 MADDE 1-\u00a031\/12\/1960 tarihli ve 193 say\u0131l\u0131 Gelir Vergisi Kanun…  <\/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-9036","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/9036","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=9036"}],"version-history":[{"count":2,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/9036\/revisions"}],"predecessor-version":[{"id":9038,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/9036\/revisions\/9038"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=9036"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=9036"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=9036"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}