{"id":13,"date":"2019-02-04T16:49:24","date_gmt":"2019-02-04T16:49:24","guid":{"rendered":"http:\/\/ec2-52-3-242-172.compute-1.amazonaws.com\/2015\/12\/21\/i-get-paid-all-day-every-day-which-is-almost-too-much-for-a-sensitive-artist-2\/"},"modified":"2021-04-22T13:39:34","modified_gmt":"2021-04-22T10:39:34","slug":"basit-usule-tabi-mukelleflerin-gelir-vergisi-beyannamesi","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/basit-usule-tabi-mukelleflerin-gelir-vergisi-beyannamesi\/","title":{"rendered":"Basit Usule Tabi M\u00fckelleflerin Gelir Vergisi Beyan\u0131"},"content":{"rendered":"<p>Ticari kazanc\u0131 basit usulde tespit olunan gelir vergisi m\u00fckellefleri, Y\u0131ll\u0131k Gelir Vergisi Beyannamelerini a\u015fa\u011f\u0131daki a\u00e7\u0131klamalar \u00e7er\u00e7evesinde Defter-Beyan Sistemi \u00fczerinden vereceklerdir.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">\u0130\u00e7indekiler<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mukellef.co\/blog\/basit-usule-tabi-mukelleflerin-gelir-vergisi-beyannamesi\/#BASIT_USULDE_TICARI_KAZANCIN_TESPITI\" >BAS\u0130T USULDE T\u0130CAR\u0130 KAZANCIN TESP\u0130T\u0130<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mukellef.co\/blog\/basit-usule-tabi-mukelleflerin-gelir-vergisi-beyannamesi\/#BASIT_USULDE_VERGILENDIRMENIN_SAGLADIGI_KOLAYLIKLAR\" >BAS\u0130T USULDE VERG\u0130LEND\u0130RMEN\u0130N SA\u011eLADI\u011eI KOLAYLIKLAR<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/basit-usule-tabi-mukelleflerin-gelir-vergisi-beyannamesi\/#BEYAN_EDILECEK_GELIR_UZERINDEN_YAPILACAK_INDIRIMLER\" >BEYAN ED\u0130LECEK GEL\u0130R \u00dcZER\u0130NDEN YAPILACAK \u0130ND\u0130R\u0130MLER<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mukellef.co\/blog\/basit-usule-tabi-mukelleflerin-gelir-vergisi-beyannamesi\/#Kazanc_Indirimi\" >Kazan\u00e7 \u0130ndirimi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/basit-usule-tabi-mukelleflerin-gelir-vergisi-beyannamesi\/#Engellilik_Indirimi\" >Engellilik \u0130ndirimi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mukellef.co\/blog\/basit-usule-tabi-mukelleflerin-gelir-vergisi-beyannamesi\/#Genc_Girisimcilerde_Kazanc_Istisnasi\" >Gen\u00e7 Giri\u015fimcilerde Kazan\u00e7 \u0130stisnas\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mukellef.co\/blog\/basit-usule-tabi-mukelleflerin-gelir-vergisi-beyannamesi\/#Vergiye_Uyumlu_Mukelleflere_Vergi_Indirimi\" >Vergiye Uyumlu M\u00fckelleflere Vergi \u0130ndirimi<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mukellef.co\/blog\/basit-usule-tabi-mukelleflerin-gelir-vergisi-beyannamesi\/#2019_TAKVIM_YILI_GELIRLERINE_UYGULANACAK_VERGI_TARIFESI\" >2019 TAKV\u0130M YILI GEL\u0130RLER\u0130NE UYGULANACAK VERG\u0130 TAR\u0130FES\u0130<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mukellef.co\/blog\/basit-usule-tabi-mukelleflerin-gelir-vergisi-beyannamesi\/#BASIT_USULDE_TICARI_KAZANCIN_BEYANI\" >BAS\u0130T USULDE T\u0130CAR\u0130 KAZANCIN BEYANI<\/a><\/li><\/ul><\/nav><\/div>\n<h3 id=\"todo\"><span class=\"ez-toc-section\" id=\"BASIT_USULDE_TICARI_KAZANCIN_TESPITI\"><\/span>BAS\u0130T USULDE T\u0130CAR\u0130 KAZANCIN TESP\u0130T\u0130<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Basit usulde ticari kazan\u00e7, bir hesap d\u00f6nemi i\u00e7inde elde edilen has\u0131lat ile giderler ve sat\u0131lan mallar\u0131n al\u0131\u015f bedelleri aras\u0131ndaki m\u00fcspet farkt\u0131r. Bu fark, faaliyetle ilgili olarak al\u0131nmas\u0131 ve verilmesi mecburi olan al\u0131\u015f ve giderler ve h\u00e2s\u0131latlara ili\u015fkin belgelerde yaz\u0131l\u0131 tutarlara g\u00f6re hesaplan\u0131r. Kazanc\u0131n bu \u015fekilde tespiti s\u0131ras\u0131nda emtia ticareti ile u\u011fra\u015fanlarca;<\/p>\n<ul>\n<li>&nbsp;Hesap d\u00f6nemi sonundaki emtia mevcudunun de\u011feri h\u00e2s\u0131lata,<\/li>\n<li>Hesap d\u00f6nemi ba\u015f\u0131ndaki emtia mevcudunun de\u011feri giderlere ilave edilir.<\/li>\n<\/ul>\n<p>Ancak, kullan\u0131lan sabit k\u0131ymetler gider yaz\u0131lmaz ve \u00fczerlerinden amortisman hesaplanmaz.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"BASIT_USULDE_VERGILENDIRMENIN_SAGLADIGI_KOLAYLIKLAR\"><\/span>BAS\u0130T USULDE VERG\u0130LEND\u0130RMEN\u0130N SA\u011eLADI\u011eI KOLAYLIKLAR<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Kazanc\u0131 basit usulde tespit edilen m\u00fckellefler taraf\u0131ndan defter tutulmaz,<\/li>\n<li>Vergi tevkifat\u0131 yap\u0131lmaz ve muhtasar beyanname verilmez,<\/li>\n<li>Ge\u00e7ici vergi beyannamesi verilmez ve ge\u00e7ici vergi \u00f6denmez,<\/li>\n<li>Basit usulde vergilendirilen m\u00fckelleflerin teslim ve hizmetleri katma de\u011fer vergisinden istisnad\u0131r,<\/li>\n<li>Ticari kazanc\u0131n tespitinde amortismana tabi iktisadi k\u0131ymet al\u0131\u015flar\u0131 ve sat\u0131\u015flar\u0131 dikkate al\u0131nmaz,<\/li>\n<li>Al\u0131nan ve verilen belgelerin kay\u0131tlar\u0131 \u201cArac\u0131l\u0131k ve Sorumluluk S\u00f6zle\u015fmesi\u201d d\u00fczenlenen meslek odas\u0131 veya meslek mensuplar\u0131 arac\u0131l\u0131\u011f\u0131yla Defter-Beyan Sistemi \u00fczerinden tutulur,<\/li>\n<li>Ticari kazan\u00e7lar\u0131na y\u0131ll\u0131k 9.000 TL kazan\u00e7 indirimi yap\u0131l\u0131r,<\/li>\n<li>Gen\u00e7 giri\u015fimcilere ili\u015fkin 75.000 TL\u2019lik kazan\u00e7 istisnas\u0131ndan yararlanabilirler (Bu istisna ile 9.000 TL&#8217;lik kazan\u00e7 indiriminden birlikte yararlan\u0131lamaz), \u2022 Engellilik indiriminden faydalanabilirler,<\/li>\n<li>Vergiye uyumlu m\u00fckelleflere sa\u011flanan %5 oran\u0131ndaki vergi indiriminden yararlanabilirler.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"BEYAN_EDILECEK_GELIR_UZERINDEN_YAPILACAK_INDIRIMLER\"><\/span>BEYAN ED\u0130LECEK GEL\u0130R \u00dcZER\u0130NDEN YAPILACAK \u0130ND\u0130R\u0130MLER<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Y\u0131ll\u0131k beyanname ile bildirilecek gelirlere ili\u015fkin olarak Gelir Vergisi Kanunu&#8217;nun 89 uncu maddesinde belirtilen unsurlara ait tutarlar (hayat\/\u015fah\u0131s sigorta primleri, e\u011fitim ve sa\u011fl\u0131k harcamalar\u0131, ba\u011f\u0131\u015f ve yard\u0131mlar, engellilik indirimi, 9.000 TL\u2019lik kazan\u00e7 indirimi vb.) indirim konusu yap\u0131labilecektir. S\u00f6z konusu indirimlerin yap\u0131labilmesi i\u00e7in, y\u0131ll\u0131k beyanname ile bildirilecek bir gelirin bulunmas\u0131 ve yap\u0131lacak indirimlerin ilgili mevzuatta belirtilen \u015fartlar\u0131 ta\u015f\u0131mas\u0131 gerekmektedir.<\/p>\n<ul>\n<li>\n<h5><span class=\"ez-toc-section\" id=\"Kazanc_Indirimi\"><\/span>Kazan\u00e7 \u0130ndirimi<span class=\"ez-toc-section-end\"><\/span><\/h5>\n<\/li>\n<\/ul>\n<p>Ticari kazanc\u0131 basit usulde tespit edilen m\u00fckelleflerin beyan ettikleri ticari kazan\u00e7lar\u0131na 9.000 TL kazan\u00e7 indirimi uygulan\u0131r. Beyana tabi di\u011fer gelir unsurlar\u0131n\u0131n da (kira geliri, menkul sermaye irad\u0131 vb.) bulunmas\u0131 halinde bu gelirlere indirim uygulanmaz. Ayr\u0131ca, vergilendirme d\u00f6neminde kazan\u00e7 elde edilmemesi veya 9.000 TL\u2019nin alt\u0131nda kazan\u00e7 elde edilmesi nedeniyle yararlan\u0131lamayan indirim tutar\u0131 ertesi y\u0131llara devredilemez. Ticari kazanc\u0131 basit usulde tespit edilen m\u00fckellefler, gen\u00e7 giri\u015fimcilere ili\u015fkin 75.000 TL\u2019lik kazan\u00e7 istisnas\u0131 ile 9.000 TL\u2019lik kazan\u00e7 indiriminden birlikte yararlanamazlar. S\u00f6z konusu istisna veya indirimin hangisinden faydalanacaklar\u0131n\u0131 kendileri belirlerler.<\/p>\n<ul>\n<li>\n<h5><span class=\"ez-toc-section\" id=\"Engellilik_Indirimi\"><\/span>Engellilik \u0130ndirimi<span class=\"ez-toc-section-end\"><\/span><\/h5>\n<\/li>\n<\/ul>\n<p>Basit usulde vergilendirilen engellilerin beyan edilen gelirlerine, Gelir Vergisi Kanunu&#8217;nun 31 inci maddesinde yer alan esaslara g\u00f6re hesaplanan y\u0131ll\u0131k indirim uygulan\u0131r. Gelir Vergisi Kanunu&#8217;na g\u00f6re \u00e7al\u0131\u015fma g\u00fcc\u00fcn\u00fcn asgari %80\u2019ini kaybetmi\u015f bulunan hizmet erbab\u0131 birinci derece engelli, asgari %60\u2019\u0131n\u0131 kaybetmi\u015f bulunan hizmet erbab\u0131 ikinci derece engelli, asgari %40\u2019\u0131n\u0131 kaybetmi\u015f bulunan hizmet erbab\u0131 ise \u00fc\u00e7\u00fcnc\u00fc derece engelli say\u0131l\u0131r. 2018 y\u0131l\u0131nda elde edilen basit usule tabi ticari kazanc\u0131n y\u0131ll\u0131k beyanname ile beyan\u0131nda dikkate al\u0131nacak engellilik indirimi y\u0131ll\u0131k tutarlar\u0131 \u015f\u00f6yledir:<\/p>\n<p>\u2022 Birinci derece engelliler i\u00e7in (1.000 X 12=) 12.000 TL<\/p>\n<p>\u2022 \u0130kinci derece engelliler i\u00e7in (530 X 12=) 6.360 TL<\/p>\n<p>\u2022 \u00dc\u00e7\u00fcnc\u00fc derece engelliler i\u00e7in (240 X 12=) 2.880 TL<\/p>\n<p>Basit usule tabi m\u00fckellefler engellilik indirimi ba\u015fvurular\u0131n\u0131, \u0130nteraktif Vergi Dairesi arac\u0131l\u0131\u011f\u0131 (<a href=\"http:\/\/ivd.gib.gov.tr\" target=\"_blank\" rel=\"noopener\">ivd.gib.gov.tr<\/a>) ile sistem \u00fczerinden yapabilirler.<\/p>\n<ul>\n<li>\n<h5><span class=\"ez-toc-section\" id=\"Genc_Girisimcilerde_Kazanc_Istisnasi\"><\/span>Gen\u00e7 Giri\u015fimcilerde Kazan\u00e7 \u0130stisnas\u0131<span class=\"ez-toc-section-end\"><\/span><\/h5>\n<\/li>\n<\/ul>\n<p>Gelir Vergisi Kanunu&#8217;nda 6663 say\u0131l\u0131 Kanunla yap\u0131lan d\u00fczenleme ile 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 29 (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 TL\u2019sine kadar olan k\u0131sm\u0131 maddede belirtilen \u015fartlarla gelir vergisinden m\u00fcstesna tutulmu\u015ftur. \u0130stisnadan ticari, zirai veya mesleki faaliyet nedeniyle adlar\u0131na ilk defa gelir vergisi m\u00fckellefiyeti tesis olunanlardan Kanunda \u00f6ng\u00f6r\u00fclen \u015fartlar\u0131 ta\u015f\u0131yanlar yararlan\u0131r. \u0130stisna, her vergilendirme d\u00f6neminde y\u0131ll\u0131k 75.000 TL olarak uygulanacak olup, bir vergilendirme d\u00f6neminde istisna tutar\u0131n\u0131n alt\u0131nda kazan\u00e7 elde edilmesi durumunda ise istisnadan yararlan\u0131lmayan tutar ertesi y\u0131la devredilemez.<\/p>\n<ul>\n<li>\n<h5><span class=\"ez-toc-section\" id=\"Vergiye_Uyumlu_Mukelleflere_Vergi_Indirimi\"><\/span>Vergiye Uyumlu M\u00fckelleflere Vergi \u0130ndirimi<span class=\"ez-toc-section-end\"><\/span><\/h5>\n<\/li>\n<\/ul>\n<p>Ticari, zirai veya mesleki faaliyeti nedeniyle gelir vergisi m\u00fckellefi olanlara Gelir Vergisi Kanunu M\u00fckerrer 121 inci maddesinde belirtilen \u015fartlar\u0131 ta\u015f\u0131malar\u0131 halinde, y\u0131ll\u0131k gelir vergisi beyannameleri \u00fczerinden hesaplanan verginin %5&#8217;i, \u00f6denmesi gereken gelir vergisinden indirilir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"2019_TAKVIM_YILI_GELIRLERINE_UYGULANACAK_VERGI_TARIFESI\"><\/span>2019 TAKV\u0130M YILI GEL\u0130RLER\u0130NE UYGULANACAK VERG\u0130 TAR\u0130FES\u0130<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>2019 takvim y\u0131l\u0131nda gelir vergisine tabi gelirler a\u015fa\u011f\u0131daki tabloda bulunan oranlar do\u011frultusunda vergilendirilmektedir.<\/p>\n<p><img decoding=\"async\" class=\"size-medium wp-image-880 aligncenter\" src=\"http:\/\/34.242.28.38\/wp-content\/uploads\/2019\/02\/mukellef-2019-gelir-vergisi-300x215.jpg\" alt=\"\" width=\"300\" height=\"215\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2019\/02\/mukellef-2019-gelir-vergisi-300x215.jpg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2019\/02\/mukellef-2019-gelir-vergisi.jpg 605w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"BASIT_USULDE_TICARI_KAZANCIN_BEYANI\"><\/span>BAS\u0130T USULDE T\u0130CAR\u0130 KAZANCIN BEYANI<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Geliri sadece basit usulde tespit edilen ticari kazan\u00e7lardan olu\u015fan m\u00fckellefler, 1-25 \u015eubat 2019 tarihleri aras\u0131nda y\u0131ll\u0131k gelir vergisi beyannamelerini Defter-Beyan Sistemi \u00fczerinden kay\u0131tl\u0131 bulunduklar\u0131 vergi dairesine elektronik ortamda g\u00f6nderirler. Basit usulde tespit edilen ticari kazan\u00e7 yan\u0131nda beyana tabi ba\u015fka bir gelir unsurunun bulunmas\u0131 halinde, 2018 y\u0131l\u0131 kazan\u00e7lar\u0131na ili\u015fkin y\u0131ll\u0131k gelir vergisi beyannamesi de 1-25 Mart 2019 tarihleri aras\u0131nda Defter-Beyan Sistemi \u00fczerinden verilir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ticari kazanc\u0131 basit usulde tespit olunan gelir vergisi m\u00fckellefleri, Y\u0131ll\u0131k Gelir Vergisi Beyannamelerini a\u015fa\u011f\u0131daki a\u00e7\u0131klamalar \u00e7er\u00e7evesinde Defter-Beyan Sistemi \u00fczerinden vereceklerdir. BAS\u0130T USULDE T\u0130CAR\u0130 KAZANCIN TESP\u0130T\u0130 Basit usulde ticari kazan\u00e7, bir hesap d\u00f6nemi i\u00e7inde elde edilen has\u0131lat ile giderler ve sat\u0131lan mallar\u0131n al\u0131\u015f bedelleri aras\u0131ndaki m\u00fcspet farkt\u0131r. Bu fark, faaliyetle ilgili olarak al\u0131nmas\u0131 ve verilmesi mecburi &#8230;<\/p>\n","protected":false},"author":3,"featured_media":1379,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-13","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vergisel-konular"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/13","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=13"}],"version-history":[{"count":0,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/13\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/1379"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=13"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=13"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=13"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}