{"id":1071,"date":"2022-04-12T16:15:13","date_gmt":"2022-04-12T13:15:13","guid":{"rendered":"https:\/\/fiacoglobal.com\/?p=1071"},"modified":"2022-04-12T19:10:36","modified_gmt":"2022-04-12T16:10:36","slug":"turkiyede-serbest-bolge-uygulamalari","status":"publish","type":"post","link":"https:\/\/test.fiacoglobal.com.tr\/ar\/turkiyede-serbest-bolge-uygulamalari\/","title":{"rendered":"T\u00dcRK\u0130YE\u2019DE SERBEST B\u00d6LGE UYGULAMALARI"},"content":{"rendered":"
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SERBEST B\u00d6LGE NED\u0130R? AMA\u00c7LARI NELERD\u0130R? T\u00dcRK\u0130YE\u2019DE SERBEST B\u00d6LGELER NERELERD\u0130R?<\/strong><\/h3>

\u00a0<\/p>

Serbest b\u00f6lge, bulunduklar\u0131 \u00fclkenin siyasi s\u0131n\u0131rlar\u0131 i\u00e7inde yer alan, fakat d\u0131\u015f ticaret, g\u00fcmr\u00fck ve vergi mevzuat\u0131 a\u00e7\u0131s\u0131ndan g\u00fcmr\u00fck hatt\u0131 d\u0131\u015f\u0131nda say\u0131lan b\u00f6lgelerdir. K\u0131saca; bulunduklar\u0131 \u00fclkenin, ticari hayat\u0131nda ortaya \u00e7\u0131kan bir\u00e7ok y\u00fck\u00fcml\u00fcl\u00fckten muaf ya da daha az y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunan, ihracat\u0131 \u00f6zendirme ve artt\u0131rma hedefi ile olu\u015fturulan b\u00f6lgelerdir.<\/p>

T\u00fcrkiye\u2019de serbest b\u00f6lgeler, T\u00fcrkiye G\u00fcmr\u00fck B\u00f6lgesinin bir par\u00e7as\u0131 olmas\u0131na kar\u015f\u0131n;<\/strong><\/p>

  • Serbest Dola\u015f\u0131mda olmayan herhangi bir g\u00fcmr\u00fck rejimine tabi tutulmad\u0131\u011f\u0131; g\u00fcmr\u00fck vergisi, ticaret ve kambiyo uygulamalar\u0131 bak\u0131m\u0131ndan T\u00fcrkiye g\u00fcmr\u00fck b\u00f6lgesi d\u0131\u015f\u0131nda kabul edildi\u011fi;<\/li>
  • Serbest dola\u015f\u0131mdaki e\u015fyan\u0131n ise, \u00e7\u0131k\u0131\u015f rejimi h\u00fck\u00fcmlerine tabi tutularak konuldu\u011fu yerlerdir.<\/li><\/ul>

    \u00a0<\/p>

    Serbest b\u00f6lgeler \u015fu ama\u00e7larla kurulur;<\/strong><\/p>

    • \u0130hracat i\u00e7in yat\u0131r\u0131m ve \u00fcretimi art\u0131rmak,<\/li>
    • Yabanc\u0131 sermaye ve teknoloji giri\u015fini h\u0131zland\u0131rmak,<\/li>
    • Ekonominin girdi ihtiyac\u0131n\u0131 ucuz ve d\u00fczenli \u015fekilde temin etmek,<\/li>
    • D\u0131\u015f finansman ve ticaret imk\u00e2nlar\u0131ndan daha fazla yararlanmakt\u0131r.<\/li><\/ul>

      \u00a0<\/p>

      T\u00fcrkiye\u2019de serbest b\u00f6lgeler \u015funlard\u0131r;<\/strong><\/p>

      • Antalya Serbest B\u00f6lgesi (Antalya)<\/li>
      • Ege Serbest B\u00f6lgesi (\u0130zmir)<\/li>
      • \u0130MKB Uluslararas\u0131 Menkul K\u0131ymetler Serbest B\u00f6lgesi (\u0130stinye, \u0130stanbul)<\/li>
      • \u0130stanbul Atat\u00fcrk Havaliman\u0131 Serbest B\u00f6lgesi<\/li>
      • \u0130stanbul Deri Serbest B\u00f6lgesi (Orhanl\u0131, \u0130stanbul)<\/li>
      • \u0130stanbul Trakya Serbest B\u00f6lgesi (\u00c7atalca, \u0130stanbul)<\/li>
      • Mardin Serbest B\u00f6lgesi<\/li>
      • Mersin Serbest B\u00f6lgesi<\/li>
      • Trabzon Serbest B\u00f6lgesi<\/li><\/ul>

        \u00a0<\/p>

        Serbest B\u00f6lgelerin \u00fclke ekonomisine katk\u0131lar\u0131 \u015f\u00f6yle s\u0131ralanabilir;<\/strong><\/p>

        • Serbest B\u00f6lgedeki \u00fcretim faaliyetlerinde kullan\u0131lmak \u00fczere, i\u00e7 pazardan ihra\u00e7 edilen ham madde, yar\u0131 i\u015flenmi\u015f ve mamul mallarla \u00fclke \u00fcretiminin artmas\u0131na katk\u0131da bulunur.<\/li>
        • Sa\u011flad\u0131klar\u0131 avantajlarla \u00fclke ihracat\u0131n\u0131 ve d\u00f6viz girdisini artt\u0131r\u0131r.<\/li>
        • \u0130thal girdi kullanarak \u00fcretim yapan yerli firmalara g\u00fcmr\u00fck vergisiz ve KDV\u2019siz mal giri\u015f imk\u00e2n\u0131 sa\u011flayarak, yurt d\u0131\u015f\u0131ndaki rakipleriyle ayn\u0131 \u015fartlarda \u00fcretim yapma olana\u011f\u0131 yarat\u0131r.<\/li>
        • \u00dclkede kullan\u0131lmas\u0131 d\u00fc\u015f\u00fcn\u00fclen yeni ticari ve ekonomik politikalar\u0131n denenebilmesini temin eder.<\/li>
        • Yabanc\u0131 Sermayeli firmalar\u0131n, risk fakt\u00f6r\u00fcn\u00fcn d\u00fc\u015f\u00fck, karl\u0131l\u0131\u011f\u0131n y\u00fcksek oldu\u011fu Serbest B\u00f6lgelere yat\u0131r\u0131m yapmalar\u0131n\u0131 te\u015fvik eder. B\u00f6ylece yeni teknolojilerin girmesini h\u0131zland\u0131r\u0131r.<\/li>
        • Serbest B\u00f6lgede yaratt\u0131\u011f\u0131 do\u011frudan istihdam\u0131n yan\u0131nda, b\u00f6lgedeki \u00fcretim ve ticari faaliyetlerle \u00fclke i\u00e7indeki di\u011fer faaliyetlere etki ederek dolayl\u0131 istihdam yarat\u0131r.<\/li>
        • B\u00fcy\u00fck partiler halinde Serbest B\u00f6lgeye getirilen mallar\u0131n gerekti\u011finde k\u00fc\u00e7\u00fck partiler halinde ithal edilmesini sa\u011flayarak \u00fcretim maliyetlerini d\u00fc\u015f\u00fcr\u00fcr.<\/li><\/ul>

          \u00a0<\/h3>

          SERBEST B\u00d6LGELERDE FATURA UYGULAMALARI<\/strong><\/h3>

          \u00a0<\/p>

          397 No.lu VUK Genel Tebli\u011fine g\u00f6re sadece e-Fatura uygulamas\u0131na kay\u0131tl\u0131 kullan\u0131c\u0131lar birbirine e-fatura d\u00fczenleyebilir. Ayr\u0131ca 421 no.lu VUK Genel Tebli\u011fine g\u00f6re e-Fatura uygulamas\u0131na kay\u0131tl\u0131 olan bir m\u00fc\u015fteriye ka\u011f\u0131t fatura veya e-ar\u015fiv fatura d\u00fczenleyenlere VUK h\u00fck\u00fcmlerine g\u00f6re ceza uygulanaca\u011f\u0131 belirtilmektedir..<\/p>

          Di\u011fer taraftan e-Fatura uygulamas\u0131n\u0131 kullanma zorunlulu\u011fu getiren 421 no.lu VUK Genel Tebli\u011fine eklenen maddeyle 1 Temmuz 2017 tarihinden itibaren, e-Fatura uygulamas\u0131na kay\u0131tl\u0131 olan m\u00fckelleflerden, mal ihrac\u0131 ve yolcu beraberi e\u015fya ihrac\u0131 kapsam\u0131nda fatura d\u00fczenleyecek olanlara faturalar\u0131n\u0131 e-fatura olarak d\u00fczenlemesi zorunlulu\u011fu getirilmi\u015ftir.<\/p>

          Bu durum, e-Fatura uygulamas\u0131na kay\u0131tl\u0131 olanlar sadece birbirlerine e-fatura d\u00fczenleyebilir kural\u0131na bir istisna olu\u015fturmaktad\u0131r. \u0130hracat e-faturas\u0131nda ihracat bilgilerine esas baz\u0131 bilgilerin yan\u0131nda fatura muhatab\u0131 olarak mal\u0131n sat\u0131ld\u0131\u011f\u0131 muhatab\u0131n yan\u0131nda G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131 bilgileri de yer almaktad\u0131r.<\/p>

          T\u00fcrkiye’de yerle\u015fik bir e-Fatura kullan\u0131c\u0131s\u0131na d\u00fczenlenen e-fatura ile ihracat e-faturas\u0131 aras\u0131ndaki en \u00f6nemli fark, mal ihrac\u0131nda d\u00fczenlenen e-faturan\u0131n sadece G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131na ula\u015fmas\u0131d\u0131r. e-Faturan\u0131n, as\u0131l muhatab\u0131 olan ihracat mal\u0131n\u0131 teslim alacak firmaya ula\u015ft\u0131r\u0131lmas\u0131 sistem d\u0131\u015f\u0131ndan yap\u0131lmaktad\u0131r.<\/p>

          \u00d6rnek<\/strong><\/p>

          \u0130ngiltere\u2019de faaliyet g\u00f6steren X LTD CO. \u00a0firmas\u0131na mal ihrac\u0131 nedeniyle d\u00fczenlenen e-fatura, sistem \u00fczerinden G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131na ula\u015fmaktad\u0131r. S\u00f6z konusu firmaya e-fatura, e-posta veya ba\u015fka y\u00f6ntemlerle iletilmelidir.<\/p>

          Peki, mal ihrac\u0131 yapt\u0131\u011f\u0131m\u0131z firma, serbest b\u00f6lgede faaliyet g\u00f6steren ve e-Fatura kullan\u0131c\u0131s\u0131 bir vergi m\u00fckellefiyse nas\u0131l hareket edece\u011fiz? Normal ko\u015fullarda, serbest b\u00f6lgede faaliyet g\u00f6steren firma da e-Fatura kullan\u0131c\u0131s\u0131 oldu\u011fundan sistem \u00fczerinden e-fatura bu firman\u0131n hesab\u0131na d\u00fc\u015fmektedir. Dolay\u0131s\u0131 ile ekstra ula\u015ft\u0131rma s\u00f6z konusu de\u011fildir.<\/p>

          1 Temmuz 2017’den \u00f6nce serbest b\u00f6lgede faaliyet g\u00f6steren firma da e-Fatura kullan\u0131c\u0131s\u0131 oldu\u011fundan sistem \u00fczerinden e-fatura bu firman\u0131n hesab\u0131na d\u00fc\u015f\u00fcyordu. Ancak ihracat i\u015flemlerinde e-fatura uygulamas\u0131n\u0131n ba\u015flamas\u0131ndan itibaren serbest b\u00f6lgede faaliyet g\u00f6steren firmalara yap\u0131lan ihracat i\u015flemi e\u011fer G\u00fcmr\u00fck Ge\u00e7i\u015f Beyannamesi ekinde beyan ediliyorsa ayn\u0131 e-Fatura kullan\u0131c\u0131s\u0131 olmayan yurt d\u0131\u015f\u0131 muhatab\u0131na d\u00fczenlenen e-faturada oldu\u011fu gibi faturan\u0131n elektronik \u00e7\u0131kt\u0131s\u0131 sistem d\u0131\u015f\u0131ndan harici yollarla iletilmesi gereklidir.<\/p>

          Di\u011fer taraftan serbest b\u00f6lgeye yap\u0131lan hizmet ihrac\u0131 veya G\u00fcmr\u00fck Beyannamesi ekinde olmayan ihracat i\u015flemleri (serbest b\u00f6lge i\u015flem fi\u015fi, transit ticaret i\u015flemlerinde) ihracat faturas\u0131 tipinde d\u00fczenlenmedi\u011finden, e-fatura serbest b\u00f6lgede faaliyet g\u00f6steren i\u015fletmenin e-fatura hesab\u0131na sistem \u00fczerinden d\u00fc\u015fecektir.<\/p>

          T\u00fcrkiye’den serbest b\u00f6lgeye mal ihrac\u0131 yapan e-fatura m\u00fckellefleri taraf\u0131ndan (al\u0131c\u0131n\u0131n e-fatura kullan\u0131c\u0131s\u0131 olmas\u0131 halinde) d\u00fczenlenen ihracat e-faturalar\u0131n\u0131n XML halinin de mutlaka elektronik bir kanaldan (mail vb.) al\u0131c\u0131ya ula\u015ft\u0131r\u0131lmas\u0131 gereklidir. Bu kurala uyulmay\u0131p ilgili e-faturan\u0131n ka\u011f\u0131t \u00e7\u0131kt\u0131s\u0131n\u0131n al\u0131narak g\u00f6nderilmesi durumunda bu \u00e7\u0131kt\u0131 Maliye Bakanl\u0131\u011f\u0131 nezdinde ge\u00e7erli bir belge olarak kabul edilmez.<\/p>

          SERBEST B\u00d6LGELERDE VERG\u0130 UYGULAMALARI<\/strong><\/h3>

          \u00a0<\/p>

          3218 say\u0131l\u0131 Serbest B\u00f6lgeler Kanunu ile bu b\u00f6lgelerde uygulanacak vergi y\u00f6ntemleri hakk\u0131nda bilgilere yer verilmektedir. Bu kanunun 6. Maddesine g\u00f6re; Serbest b\u00f6lgeler g\u00fcmr\u00fck b\u00f6lgesi d\u0131\u015f\u0131nda say\u0131l\u0131r ve bu b\u00f6lgelerde g\u00fcmr\u00fck ve kambiyo mevzuatlar\u0131na uygun d\u00fc\u015fen i\u015flemler uygulanmaz. Yani serbest b\u00f6lgeler g\u00fcmr\u00fck ve kambiyo vergileri kapsam\u0131na giren vergilerden muaf tutulmaktad\u0131r. Ayr\u0131ca ayn\u0131 kanun uyar\u0131nca Bakanlar Kurulu taraf\u0131ndan belirlenen istisna ve uygulamalarla da getirilen istisna ve uygulamalar s\u00f6z konusu olabilir. Kanun d\u0131\u015f\u0131nda bakanlar kurulu Serbest B\u00f6lgede uygulanacak vergi politikalar\u0131na yetkilendirilmi\u015ftir.<\/p>

          5084 say\u0131l\u0131 Yat\u0131r\u0131mlar\u0131n ve \u0130stihdamlar\u0131n Te\u015fviki kanunu kapsam\u0131nda, gelir veya kurumlar vergisi m\u00fckellefi olan serbest b\u00f6lge firmas\u0131 Avrupa Birli\u011fine tam \u00fcyeli\u011fin ger\u00e7ekle\u015fti\u011fi y\u0131lsonuna kadar gelir ve kurumlar vergisinden muaft\u0131r. Bu istisnan\u0131n Gelir Vergisi Kanununun 94’\u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (6) numaral\u0131 bendinin (b) alt bendi kapsam\u0131nda yap\u0131lacak tevkifata etkisi yoktur.<\/p>

          Vergi Usul Kanununa g\u00f6re yeni i\u015fe ba\u015flayanlar\u0131n 10 i\u015fg\u00fcn\u00fc i\u00e7erisinde i\u015fe ba\u015flad\u0131klar\u0131n\u0131 bildirmesi gerekmektedir. Serbest b\u00f6lgede i\u015fe ba\u015flayan bir firman\u0131n b\u00f6yle bir y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yoktur.<\/p>

          Vergi Usul Kanununun 174\u2019nc\u00fc maddesinde ise, defterlerin hesap d\u00f6nemi itibariyle tutulaca\u011f\u0131, kay\u0131tlar\u0131n her hesap d\u00f6nemi sonunda kapat\u0131laca\u011f\u0131 ve ertesi d\u00f6nem ba\u015f\u0131ndan itibaren yeniden a\u00e7\u0131laca\u011f\u0131, hesap d\u00f6neminin normal olarak takvim y\u0131l\u0131 oldu\u011fu, ancak takvim y\u0131l\u0131 d\u00f6nemi faaliyet ve muamelelerinin mahiyetine uygun bulunmayanlar i\u00e7in bunlar\u0131n m\u00fcracaat\u0131 \u00fczerine Maliye Bakanl\u0131\u011f\u0131n\u0131n 12 \u015fer ayl\u0131k \u00f6zel hesap d\u00f6nemleri belirleyece\u011fi h\u00fckm\u00fcne yer verilmektedir.<\/p>

          Dolay\u0131s\u0131yla, Kurumlar Vergisi Kanunu ile beyannamenin verilme zaman\u0131 h\u00fck\u00fcm alt\u0131na al\u0131n\u0131rken,\u00a0 an\u0131lan Kanunun gerek 28 gerekse 30 uncu maddesi ile Vergi Usul Kanununun \u201c\u00f6zel hesap d\u00f6nemini\u201d d\u00fczenleyen 174\u2019nc\u00fc maddesindeki h\u00fck\u00fcmlere g\u00f6re hesap d\u00f6neminin kapand\u0131\u011f\u0131 ay\u0131n farkl\u0131l\u0131k arz edece\u011fi hususu dikkate al\u0131narak, madde metninde beyanname verme zaman\u0131 ay ad\u0131 belirtilmek suretiyle h\u00fck\u00fcm alt\u0131na al\u0131nmam\u0131\u015ft\u0131r.<\/p>

          Ayn\u0131 durum, ge\u00e7ici vergi beyannameleri i\u00e7inde ge\u00e7erli olup ge\u00e7ici vergi beyannamelerinin verilme zaman\u0131 da her ge\u00e7ici hesap d\u00f6neminin kapanmas\u0131ndan itibaren takip eden 2. ay\u0131n 10. g\u00fcn\u00fcne ak\u015fam\u0131na kadar olacakt\u0131r.<\/p>

          3065 say\u0131l\u0131 KDV kanununa g\u00f6re; bir teslimin ihracat teslimi say\u0131labilmesi i\u00e7in;<\/p>

          • Teslimin yurt d\u0131\u015f\u0131ndaki bir m\u00fc\u015fteriye yap\u0131lmas\u0131,<\/li>
          • Teslim konusu mal\u0131n T.C. g\u00fcmr\u00fck hatt\u0131ndan ge\u00e7erek bir d\u0131\u015f \u00fclkeye vas\u0131l olmas\u0131 gerekti\u011fi h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/li><\/ul>

            \u00a0<\/p>

            ‘D\u0131\u015f \u00fclkeye vas\u0131l olma’ ifadesinden de, mal\u0131n g\u00fcmr\u00fck hatt\u0131n\u0131 ge\u00e7mesinin anla\u015f\u0131lmas\u0131 gerekmektedir.<\/p>

            Dolay\u0131s\u0131 ile bu iki maddeyi kar\u015f\u0131layan serbest b\u00f6lge firmalar\u0131, bu iki maddeyi kar\u015f\u0131lamas\u0131 halinde o i\u015flemde KDV\u2019den muaft\u0131r.<\/p>

            SONU\u00c7<\/strong><\/p>

            K\u0131saca g\u00f6sterildi\u011fi gibi serbest b\u00f6lgeler bir\u00e7ok maddi y\u00fck\u00fcml\u00fcl\u00fckten muaf tutulmaktad\u0131r. Devletin alm\u0131\u015f oldu\u011fu bu uygulamalar, yurt d\u0131\u015f\u0131 ticaretin geli\u015fmesi, hammadde ve malzemelerin ucuza temini, teknolojik geli\u015fmelerin \u00fclkeye kolay giri\u015fi vb. bir\u00e7ok pozitif yan\u0131 bulunmaktad\u0131r. Serbest b\u00f6lgeler ticaret hacmi y\u00fcksek olan, b\u00fcy\u00fck ekonomik temas\u0131n bulundu\u011fu, \u00fclke ekonomisine olumlu katk\u0131lar sa\u011flayan yerlerdir.<\/p>

            T\u00fcrkiye\u2019de Serbest B\u00f6lge yo\u011funlu\u011funun sahil illerinde olmas\u0131, nakliye i\u015flemlerinin de olduk\u00e7a ucuz olmas\u0131na katk\u0131 sa\u011flamaktad\u0131r. T\u00fcrkiye bu ve bir\u00e7ok uygulama ile bu b\u00f6lgede faaliyet g\u00f6steren firmalara \u00f6nayak olmakta ve ekonomik olarak daha fazla \u00f6zg\u00fcrl\u00fck imk\u00e2n\u0131 tan\u0131maktad\u0131r.<\/p>

            Her \u00fclke kendi serbest b\u00f6lgesinde, kendi \u00fclke b\u00f6lgelerine uygun politikalar y\u00fcr\u00fctmektedir. Her \u00fclkenin hedefi de genel olarak d\u0131\u015f ticarette daha fazla fayda sa\u011flayarak daha az maliyete katlanmakt\u0131r. Dolay\u0131s\u0131 ile serbest b\u00f6lgeler, d\u00fcnya ticareti a\u00e7\u0131s\u0131ndan da olduk\u00e7a \u00f6neme sahip olan uygulamalard\u0131r. \u015e\u00fcphesiz her \u00fclkenin uygulad\u0131\u011f\u0131 politikalardaki ama\u00e7lar\u0131, vatanda\u015flar\u0131n\u0131n hayat kalitesini artt\u0131r\u0131rken, maliyetleri azaltarak daha fazla imk\u00e2nlardan yararland\u0131rmakt\u0131r.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

            SERBEST B\u00d6LGE NED\u0130R? AMA\u00c7LARI NELERD\u0130R? T\u00dcRK\u0130YE\u2019DE SERBEST B\u00d6LGELER NERELERD\u0130R? \u00a0 Serbest b\u00f6lge, bulunduklar\u0131 \u00fclkenin siyasi s\u0131n\u0131rlar\u0131 i\u00e7inde yer alan, fakat d\u0131\u015f ticaret, g\u00fcmr\u00fck ve vergi mevzuat\u0131 a\u00e7\u0131s\u0131ndan g\u00fcmr\u00fck hatt\u0131 d\u0131\u015f\u0131nda say\u0131lan b\u00f6lgelerdir. K\u0131saca; bulunduklar\u0131 \u00fclkenin, ticari hayat\u0131nda ortaya \u00e7\u0131kan bir\u00e7ok y\u00fck\u00fcml\u00fcl\u00fckten muaf ya da daha…<\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1071","post","type-post","status-publish","format-standard","hentry","category-fiaco-global"],"_links":{"self":[{"href":"https:\/\/test.fiacoglobal.com.tr\/ar\/wp-json\/wp\/v2\/posts\/1071","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/test.fiacoglobal.com.tr\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/test.fiacoglobal.com.tr\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/test.fiacoglobal.com.tr\/ar\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/test.fiacoglobal.com.tr\/ar\/wp-json\/wp\/v2\/comments?post=1071"}],"version-history":[{"count":0,"href":"https:\/\/test.fiacoglobal.com.tr\/ar\/wp-json\/wp\/v2\/posts\/1071\/revisions"}],"wp:attachment":[{"href":"https:\/\/test.fiacoglobal.com.tr\/ar\/wp-json\/wp\/v2\/media?parent=1071"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/test.fiacoglobal.com.tr\/ar\/wp-json\/wp\/v2\/categories?post=1071"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/test.fiacoglobal.com.tr\/ar\/wp-json\/wp\/v2\/tags?post=1071"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}