Vergi Usul Kanunun 359. maddesinde, ger\u00e7ek bir muamele veya duruma dayanmakla birlikte bu muamele veya durumu mahiyet veya miktar itibariyle ger\u00e7e\u011fe ayk\u0131r\u0131 \u015fekilde yans\u0131tan belge muhteviyat\u0131 itibariyle yan\u0131lt\u0131c\u0131 belge; ger\u00e7ek bir muamele veya durum olmad\u0131\u011f\u0131 halde bunlar varm\u0131\u015f gibi d\u00fczenlenen belge, sahte belge olarak tan\u0131mlanm\u0131\u015ft\u0131r.
\nBu tan\u0131mdan, ger\u00e7ek durumu oldu\u011fu gibi yans\u0131tmayan belgelerin sahte fatura olarak de\u011ferlendirilece\u011fini anlamak gerekmektedir. Sahte fatura, m\u00fckellefler aras\u0131nda \u201cnaylon fatura\u201d olarak ta adland\u0131r\u0131lmaktad\u0131r.<\/p>\n
Bilmeden sahte belge kullanma nedeniyle m\u00fckellefler y\u00fcksek tutarl\u0131 cezalarla kar\u015f\u0131la\u015fmaktad\u0131rlar. Dan\u0131\u015ftay\u0131n son zamanlardaki i\u00e7tihatlar\u0131yla, sahte belge kulland\u0131\u011f\u0131 iddia edilen m\u00fckellefler i\u00e7in \u015fu \u00f6nemli kriterler getirilmi\u015ftir.
\n1- Davac\u0131ya fatura d\u00fczenlendi\u011fi d\u00f6nemde ger\u00e7ek ticari faaliyetlerinin olmad\u0131\u011f\u0131 y\u00f6n\u00fcnde tespit yap\u0131lmal\u0131d\u0131r.
\n2- Sahte fatura d\u00fczenledi\u011fine dair somut bir tespit yap\u0131lmal\u0131d\u0131r.
\n3- Fatura bedellerinin banka kanal\u0131yla \u00f6dendi\u011fi tespit var ise vergi inceleme eleman\u0131nca bu husus hakk\u0131nda ara\u015ft\u0131rma yap\u0131lmal\u0131d\u0131r.<\/p>\n
Dan\u0131\u015ftay 9. Dairesi
\nTarih : 22.03.2017
\nEsas No : 2014\/9301
\nKarar No : 2017\/3099
\nKDVK Md. 29
\nVUK Md. 3
\nFATURALARIN GER\u00c7E\u011e\u0130 YANSITMADI\u011eININ VERG\u0130 \u0130NCELEME RAPORUNDA ORTAYA KONULMASI GEREKT\u0130\u011e\u0130
\nAl\u0131nan faturalar\u0131n sahte oldu\u011fu yolunda d\u00fczenlenen vergi inceleme raporuna dayan\u0131larak re\u2019sen tarh edilen KDV ve kesilen vergi ziya\u0131 cezas\u0131na ili\u015fkin olarak, fatura al\u0131nan m\u00fckellefler hakk\u0131nda d\u00fczenlenen vergi tekni\u011fi raporlar\u0131nda yer alan tespitlerin de\u011ferlendirilmesinden, davac\u0131ya faturad\u00fczenleyen \u015firketler hakk\u0131nda davac\u0131ya fatura d\u00fczenlendi\u011fi d\u00f6nemde ger\u00e7ek ticari faaliyetlerinin olmad\u0131\u011f\u0131 ve sahte fatura d\u00fczenledi\u011fine dair somut herhangi bir tespit yap\u0131lmad\u0131\u011f\u0131 ve davac\u0131 \u015firket hakk\u0131nda d\u00fczenlenen vergi inceleme raporuna ek tutanakta fatura bedellerinin banka kanal\u0131yla \u00f6dendi\u011fi tespitine yer verilmesine kar\u015f\u0131n, vergi inceleme eleman\u0131nca bu husus hakk\u0131nda herhangi bir ele\u015ftiri ve ara\u015ft\u0131rma yap\u0131lmad\u0131\u011f\u0131 g\u00f6r\u00fcld\u00fc\u011f\u00fcnden, davay\u0131 reddeden vergi mahkemesi karar\u0131nda hukuki isabet bulunmamaktad\u0131r.
\nSahte fatura kullanma mahkeme kararlar\u0131
\n\u0130stemin \u00d6zeti: Davac\u0131 ad\u0131na, (A) Ltd. \u015eti.\u2019den ve Tasfiye halinde (B) Ltd. \u015eti.\u2019den ald\u0131\u011f\u0131 faturalar\u0131n sahteoldu\u011fu yolunda d\u00fczenlenen vergi inceleme raporuna dayan\u0131larak 2008\/Ocak, Mart, Nisan, Temmuz, Eyl\u00fcl, Ekim d\u00f6nemleri i\u00e7in re\u2019sen tarh edilen katma de\u011fer vergisi ile kesilen bir kat vergi ziya\u0131 cezas\u0131n\u0131n kald\u0131r\u0131lmas\u0131 istemiyle a\u00e7\u0131lan davay\u0131 reddeden Vergi Mahkemesinin karar\u0131n\u0131n; dilek\u00e7ede ileri s\u00fcr\u00fclen sebeplerle bozulmas\u0131 istenilmektedir.
\nKarar: Uyu\u015fmazl\u0131kta; davac\u0131 ad\u0131na, bir k\u0131s\u0131m al\u0131\u015f faturalar\u0131n\u0131n sahte oldu\u011fu yolunda d\u00fczenlenen vergi inceleme raporuna dayan\u0131larak 2008\/Ocak, Mart, Nisan, Temmuz, Eyl\u00fcl ve Ekim d\u00f6nemleri i\u00e7in re\u2019sen tarh edilen katma de\u011fer vergisi ile kesilen bir kat vergi ziya\u0131 cezas\u0131n\u0131n kald\u0131r\u0131lmas\u0131 istemiyle a\u00e7\u0131lan davay\u0131; davac\u0131n\u0131n faturalar\u0131nda yer alan katma de\u011fer vergilerini indirim konusu yapt\u0131\u011f\u0131 (A) Ltd. \u015eti. ve tasfiye halinde (B) Ltd. \u015eti.\u2019nden ald\u0131\u011f\u0131 faturalar\u0131n sahte oldu\u011fu sonucuna var\u0131ld\u0131\u011f\u0131 gerek\u00e7esiyle reddeden Vergi Mahkemesi karar\u0131n\u0131n temyizen incelenerek bozulmas\u0131 istenilmi\u015ftir.
\n3065 say\u0131l\u0131 KDV Kanunu\u2019nun 29. maddesinde, m\u00fckelleflerin yapt\u0131klar\u0131 vergiye tabi i\u015flemleri \u00fczerinden hesaplanan katma de\u011fer vergisinden faaliyetlerine ili\u015fkin olarak kendilerine yap\u0131lan teslim ve hizmetler dolay\u0131s\u0131yla d\u00fczenlenen fatura ve benzeri vesikalarda g\u00f6sterilen katma de\u011fer vergisini indirebilecekleri belirtilmi\u015ftir.
\n213 say\u0131l\u0131 Vergi Usul Kanunu\u2019nun 3\/B maddesinde de, vergilendirmede vergiyi do\u011furan olay ve bu olaya ili\u015fkin muamelelerin ger\u00e7ek mahiyetinin esas olaca\u011f\u0131 a\u00e7\u0131klanm\u0131\u015ft\u0131r.
\nBu kural\u0131n gere\u011fi olarak y\u00fck\u00fcml\u00fclerin Katma De\u011fer Vergisi Kanunu\u2019nun yukar\u0131da s\u00f6z\u00fc edilen 29. madde h\u00fckm\u00fcnden yararlanabilmelerinin \u00f6n \u015fart\u0131 fatura ve benzeri vesikalar\u0131n ger\u00e7e\u011fi yans\u0131tmas\u0131d\u0131r. Bu madde h\u00fck\u00fcmlerine g\u00f6re mal al\u0131\u015flar\u0131 nedeniyle y\u00fcklenilen katma de\u011fer vergilerinin indirim ve iade konusu yap\u0131labilmesi i\u00e7in faturalar\u0131n ger\u00e7ek bir mal al\u0131m sat\u0131m\u0131 kar\u015f\u0131l\u0131\u011f\u0131 d\u00fczenlenmesi gerekmektedir.
\nGer\u00e7ekle\u015fmemi\u015f teslim ve hizmetler dolay\u0131s\u0131yla katma de\u011fer vergisi \u00f6denmesi ve bunun sonucu olarak da vergi indirimi s\u00f6z konusu olamayaca\u011f\u0131ndan, vergi indirimine dayanak te\u015fkil eden faturalar\u0131n ger\u00e7e\u011fi yans\u0131t\u0131p yans\u0131tmad\u0131\u011f\u0131n\u0131n ortaya konulmas\u0131 gerekir.
\nDosyan\u0131n incelenmesinden; (A) Ltd. \u015eti. hakk\u0131nda d\u00fczenlenen 25.12.2012 tarih ve (\u2026) say\u0131l\u0131 Vergi Tekni\u011fi Raporunda; 17.03.2006 tarihinde faaliyetine ba\u015flad\u0131\u011f\u0131, 500.000 YTL sermaye ile kuruldu\u011fu, 06.11.2006 tarihinde adres de\u011fi\u015fikli\u011fi yapt\u0131\u011f\u0131, 06.11.2006 tarihinde yeni adresine ta\u015f\u0131nd\u0131\u011f\u0131, yap\u0131lan yoklamada, bu tarihten sonra faaliyetini yeni adresinde s\u00fcrd\u00fcrd\u00fc\u011f\u00fc, yeni i\u015fyerinin m\u00fckellefiyetinin kendisine ait oldu\u011fu, i\u015fyerinde sadece bir b\u00fcroda faaliyet g\u00f6sterildi\u011fi, fiili olarak herhangi bir al\u0131m sat\u0131m imalat yap\u0131lmad\u0131\u011f\u0131, halen \u00e7al\u0131\u015fan i\u015f\u00e7isi olmad\u0131\u011f\u0131; 14.08.2012 tarihli yaz\u0131ya istinaden yap\u0131lan yoklamada, adresinde herhangi bir faaliyetin olmad\u0131\u011f\u0131, adreste bulunan imalathanenin 1000 m2\u2019lik k\u0131sm\u0131n\u0131n da (C) Ltd. \u015eti\u2019nin faaliyet g\u00f6sterdi\u011fi, 1000 m2\u2019lik k\u0131sm\u0131nda (D) Ltd. \u015eti.\u2019nin \u015fube i\u015fyeri faaliyetinin bulundu\u011fu, (A) Ltd. \u015eti.\u2019nin belirtilen adreste faaliyetini terk etti\u011finin tespit edilemedi\u011fi; 2010 y\u0131l\u0131 katma de\u011fer vergisi matrah\u0131n\u0131n yakla\u015f\u0131k 3.740.000 TL oldu\u011fu, \u015firketin bir tak\u0131m al\u0131\u015flar\u0131n\u0131n hakk\u0131nda sahte belge d\u00fczenlemek nedeniyle vergi tekni\u011fi raporu bulunan firmalardan oldu\u011fu hususlar\u0131n\u0131n tespit edildi\u011fi anla\u015f\u0131lm\u0131\u015ft\u0131r.
\nBu durumda, (A) Ltd. \u015eti. hakk\u0131nda davac\u0131ya fatura d\u00fczenledi\u011fi d\u00f6nemde ger\u00e7ek bir ticari faaliyetinin bulunmad\u0131\u011f\u0131 ve sahte fatura d\u00fczenledi\u011fi konusunda yap\u0131lm\u0131\u015f somut bir tespit olmad\u0131\u011f\u0131, adresinde bulunmad\u0131\u011f\u0131na ili\u015fkin tespitin davac\u0131ya fatura d\u00fczenlenen d\u00f6nemden sonraki d\u00f6neme ili\u015fkin oldu\u011fu g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.
\nDavac\u0131ya dava konusu d\u00f6nemde fatura d\u00fczenleyen di\u011fer bir m\u00fckellef olan Tasfiye Halinde (B) Ltd. \u015eti. hakk\u0131nda d\u00fczenlenen 26.12.2012 tarih ve (\u2026) say\u0131l\u0131 vergi tekni\u011fi raporu incelendi\u011finde; yang\u0131n s\u00f6nd\u00fcr\u00fcc\u00fcler, p\u00fcsk\u00fcrtme tabancalar\u0131, mekanik cihazlar\u0131n imalat\u0131 faaliyeti ile i\u015ftigal etmek \u00fczere 19.10.2006 tarihinde m\u00fckellefiyet tesis ettirdi\u011fi, 25.05.2011 tarihinde tasfiyeye girdi\u011fi, m\u00fckellefin i\u015fyerine 03.12.2008 tarihinde yap\u0131lan yoklamada, imalathanede 6 ki\u015finin \u00e7al\u0131\u015ft\u0131\u011f\u0131, sanayi yedek par\u00e7a imali ve yedek par\u00e7a sat\u0131\u015f\u0131 yap\u0131ld\u0131\u011f\u0131, m\u00fckellefin 2007-2011 y\u0131llar\u0131 kurumlar vergisi, ge\u00e7ici vergi, katma de\u011fer ve muhtasar beyannamelerini verdi\u011fi, bor\u00e7lar\u0131n\u0131 \u00f6dedi\u011fi g\u00f6r\u00fclmektedir.
\nYukar\u0131da yer alan tespitlerin de\u011ferlendirilmesinden, davac\u0131ya fatura d\u00fczenleyen \u015firketler hakk\u0131nda davac\u0131ya fatura d\u00fczenlendi\u011fi d\u00f6nemde ger\u00e7ek ticari faaliyetlerinin olmad\u0131\u011f\u0131 ve sahte fatura d\u00fczenledi\u011fine dair somut herhangi bir tespit yap\u0131lmad\u0131\u011f\u0131 ve davac\u0131 \u015firket hakk\u0131nda d\u00fczenlenen vergi inceleme raporuna ek tutanakta fatura bedellerinin banka kanal\u0131yla \u00f6dendi\u011fi tespitine yer verilmesine kar\u015f\u0131n, vergi inceleme eleman\u0131nca bu husus hakk\u0131nda herhangi bir ele\u015ftiri ve ara\u015ft\u0131rma yap\u0131lmad\u0131\u011f\u0131 g\u00f6r\u00fcld\u00fc\u011f\u00fcnden, davay\u0131 reddeden vergi mahkemesi karar\u0131nda hukuki isabet bulunmamaktad\u0131r.
\nA\u00e7\u0131klanan nedenlerle, temyiz isteminin kabul\u00fcne, Vergi Mahkemesinin karar\u0131n\u0131n bozulmas\u0131na, bu karar\u0131n tebli\u011f tarihini izleyen 15 g\u00fcn i\u00e7inde karar\u0131n d\u00fczeltilmesi yolu a\u00e7\u0131k olmak \u00fczere, oybirli\u011fiyle karar verildi.<\/p>\n","protected":false},"excerpt":{"rendered":"
Vergi Usul Kanunun 359. maddesinde, ger\u00e7ek bir muamele veya duruma dayanmakla birlikte bu muamele veya durumu mahiyet veya miktar itibariyle ger\u00e7e\u011fe ayk\u0131r\u0131 \u015fekilde yans\u0131tan belge muhteviyat\u0131 itibariyle yan\u0131lt\u0131c\u0131 belge; ger\u00e7ek bir muamele veya durum olmad\u0131\u011f\u0131 halde bunlar varm\u0131\u015f gibi d\u00fczenlenen belge, sahte belge olarak tan\u0131mlanm\u0131\u015ft\u0131r. Bu tan\u0131mdan, ger\u00e7ek durumu oldu\u011fu gibi yans\u0131tmayan belgelerin sahte fatura olarak de\u011ferlendirilece\u011fini anlamak gerekmektedir. Sahte fatura, m\u00fckellefler aras\u0131nda \u201cnaylon fatura\u201d olarak ta adland\u0131r\u0131lmaktad\u0131r. Bilmeden sahte belge kullanma nedeniyle m\u00fckellefler y\u00fcksek tutarl\u0131 cezalarla kar\u015f\u0131la\u015fmaktad\u0131rlar. Dan\u0131\u015ftay\u0131n son zamanlardaki i\u00e7tihatlar\u0131yla, sahte belge kulland\u0131\u011f\u0131 iddia edilen m\u00fckellefler i\u00e7in \u015fu \u00f6nemli kriterler getirilmi\u015ftir. 1- Davac\u0131ya fatura d\u00fczenlendi\u011fi d\u00f6nemde ger\u00e7ek ticari faaliyetlerinin olmad\u0131\u011f\u0131 y\u00f6n\u00fcnde tespit yap\u0131lmal\u0131d\u0131r. 2- Sahte fatura d\u00fczenledi\u011fine dair somut bir tespit yap\u0131lmal\u0131d\u0131r. 3- Fatura bedellerinin banka kanal\u0131yla \u00f6dendi\u011fi tespit var ise vergi inceleme eleman\u0131nca bu husus hakk\u0131nda ara\u015ft\u0131rma yap\u0131lmal\u0131d\u0131r. Dan\u0131\u015ftay 9. Dairesi Tarih : 22.03.2017 Esas No : 2014\/9301 Karar No : 2017\/3099 KDVK Md. 29 VUK Md. 3 FATURALARIN GER\u00c7E\u011e\u0130 YANSITMADI\u011eININ VERG\u0130 \u0130NCELEME RAPORUNDA ORTAYA KONULMASI GEREKT\u0130\u011e\u0130 Al\u0131nan faturalar\u0131n sahte oldu\u011fu yolunda d\u00fczenlenen vergi inceleme raporuna dayan\u0131larak re\u2019sen tarh edilen KDV ve kesilen vergi ziya\u0131 cezas\u0131na ili\u015fkin olarak, fatura al\u0131nan m\u00fckellefler hakk\u0131nda d\u00fczenlenen vergi tekni\u011fi raporlar\u0131nda yer alan tespitlerin de\u011ferlendirilmesinden, davac\u0131ya faturad\u00fczenleyen \u015firketler hakk\u0131nda davac\u0131ya fatura d\u00fczenlendi\u011fi d\u00f6nemde ger\u00e7ek ticari faaliyetlerinin olmad\u0131\u011f\u0131 ve sahte fatura d\u00fczenledi\u011fine dair somut herhangi bir tespit yap\u0131lmad\u0131\u011f\u0131 ve davac\u0131 \u015firket hakk\u0131nda d\u00fczenlenen vergi inceleme raporuna ek tutanakta fatura bedellerinin banka kanal\u0131yla \u00f6dendi\u011fi tespitine yer verilmesine kar\u015f\u0131n, vergi inceleme eleman\u0131nca bu husus hakk\u0131nda herhangi bir ele\u015ftiri ve ara\u015ft\u0131rma yap\u0131lmad\u0131\u011f\u0131 g\u00f6r\u00fcld\u00fc\u011f\u00fcnden, davay\u0131 reddeden vergi mahkemesi karar\u0131nda hukuki isabet bulunmamaktad\u0131r. Sahte fatura kullanma mahkeme kararlar\u0131 \u0130stemin \u00d6zeti: Davac\u0131 ad\u0131na, (A) Ltd. \u015eti.\u2019den ve Tasfiye halinde (B) Ltd. \u015eti.\u2019den ald\u0131\u011f\u0131 faturalar\u0131n sahteoldu\u011fu yolunda d\u00fczenlenen vergi inceleme raporuna dayan\u0131larak 2008\/Ocak, Mart, Nisan, Temmuz, Eyl\u00fcl, Ekim d\u00f6nemleri i\u00e7in re\u2019sen tarh edilen katma de\u011fer vergisi ile kesilen bir kat vergi ziya\u0131 cezas\u0131n\u0131n kald\u0131r\u0131lmas\u0131 istemiyle a\u00e7\u0131lan davay\u0131 reddeden Vergi Mahkemesinin karar\u0131n\u0131n; dilek\u00e7ede ileri s\u00fcr\u00fclen sebeplerle bozulmas\u0131 istenilmektedir. Karar: Uyu\u015fmazl\u0131kta; davac\u0131 ad\u0131na, bir k\u0131s\u0131m al\u0131\u015f faturalar\u0131n\u0131n sahte oldu\u011fu yolunda d\u00fczenlenen vergi inceleme raporuna dayan\u0131larak 2008\/Ocak, Mart, Nisan, Temmuz, Eyl\u00fcl ve Ekim d\u00f6nemleri i\u00e7in re\u2019sen tarh edilen katma de\u011fer vergisi ile kesilen bir kat vergi ziya\u0131 cezas\u0131n\u0131n kald\u0131r\u0131lmas\u0131 istemiyle a\u00e7\u0131lan davay\u0131; davac\u0131n\u0131n faturalar\u0131nda yer alan katma de\u011fer vergilerini indirim konusu yapt\u0131\u011f\u0131 (A) Ltd. \u015eti. ve tasfiye halinde (B) Ltd. \u015eti.\u2019nden ald\u0131\u011f\u0131 faturalar\u0131n sahte oldu\u011fu sonucuna var\u0131ld\u0131\u011f\u0131 gerek\u00e7esiyle reddeden Vergi Mahkemesi karar\u0131n\u0131n temyizen incelenerek bozulmas\u0131 istenilmi\u015ftir. 3065 say\u0131l\u0131 KDV Kanunu\u2019nun 29. maddesinde, m\u00fckelleflerin yapt\u0131klar\u0131 vergiye tabi i\u015flemleri \u00fczerinden hesaplanan katma de\u011fer vergisinden faaliyetlerine ili\u015fkin olarak kendilerine yap\u0131lan teslim ve hizmetler dolay\u0131s\u0131yla d\u00fczenlenen fatura ve benzeri vesikalarda g\u00f6sterilen katma de\u011fer vergisini indirebilecekleri belirtilmi\u015ftir. 213 say\u0131l\u0131 Vergi Usul Kanunu\u2019nun 3\/B maddesinde de, vergilendirmede vergiyi do\u011furan olay ve bu olaya ili\u015fkin muamelelerin ger\u00e7ek mahiyetinin esas olaca\u011f\u0131 a\u00e7\u0131klanm\u0131\u015ft\u0131r. Bu kural\u0131n gere\u011fi olarak y\u00fck\u00fcml\u00fclerin Katma De\u011fer Vergisi Kanunu\u2019nun yukar\u0131da s\u00f6z\u00fc edilen 29. madde h\u00fckm\u00fcnden yararlanabilmelerinin \u00f6n \u015fart\u0131 fatura ve benzeri vesikalar\u0131n ger\u00e7e\u011fi yans\u0131tmas\u0131d\u0131r. Bu madde h\u00fck\u00fcmlerine g\u00f6re mal al\u0131\u015flar\u0131 nedeniyle y\u00fcklenilen katma de\u011fer vergilerinin indirim ve iade konusu yap\u0131labilmesi i\u00e7in faturalar\u0131n ger\u00e7ek bir mal al\u0131m sat\u0131m\u0131 kar\u015f\u0131l\u0131\u011f\u0131 d\u00fczenlenmesi gerekmektedir. Ger\u00e7ekle\u015fmemi\u015f teslim ve hizmetler dolay\u0131s\u0131yla katma de\u011fer vergisi \u00f6denmesi ve bunun sonucu olarak da vergi indirimi s\u00f6z konusu olamayaca\u011f\u0131ndan, vergi indirimine dayanak te\u015fkil eden faturalar\u0131n ger\u00e7e\u011fi yans\u0131t\u0131p yans\u0131tmad\u0131\u011f\u0131n\u0131n ortaya konulmas\u0131…<\/p>\n","protected":false},"author":2,"featured_media":998,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[150,151],"tags":[],"class_list":["post-1023","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hukuk","category-vergi-maliye"],"_links":{"self":[{"href":"https:\/\/tr.sektorturk.com\/index.php?rest_route=\/wp\/v2\/posts\/1023","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tr.sektorturk.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tr.sektorturk.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tr.sektorturk.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/tr.sektorturk.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1023"}],"version-history":[{"count":1,"href":"https:\/\/tr.sektorturk.com\/index.php?rest_route=\/wp\/v2\/posts\/1023\/revisions"}],"predecessor-version":[{"id":1024,"href":"https:\/\/tr.sektorturk.com\/index.php?rest_route=\/wp\/v2\/posts\/1023\/revisions\/1024"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tr.sektorturk.com\/index.php?rest_route=\/wp\/v2\/media\/998"}],"wp:attachment":[{"href":"https:\/\/tr.sektorturk.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1023"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tr.sektorturk.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1023"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tr.sektorturk.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1023"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}