{"id":3308,"date":"2021-05-24T16:48:02","date_gmt":"2021-05-24T13:48:02","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=3308"},"modified":"2023-05-11T16:50:49","modified_gmt":"2023-05-11T13:50:49","slug":"sermaye-sirketlerinde-kapanis-islemleri","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/sermaye-sirketlerinde-kapanis-islemleri\/","title":{"rendered":"Sermaye \u015eirketlerinde Kapan\u0131\u015f \u0130\u015flemleri"},"content":{"rendered":"\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p>Limited ve anonim \u015firketlerde yani sermaye \u015firketlerinde kapan\u0131\u015f i\u015flemleri, \u015fah\u0131s \u015firketlerine nazaran i\u015flem ve s\u00fcrelerin daha uzun oldu\u011fu s\u00fcre\u00e7lerdir. Sermaye \u015firketlerinin tamamen kapat\u0131lmas\u0131 i\u00e7in tasfiye d\u00f6neminin tamamlanmas\u0131 gerekir.&nbsp;<\/p>\n\n\n\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-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mukellef.co\/blog\/sermaye-sirketlerinde-kapanis-islemleri\/#Tasfiye_Nedir\" >Tasfiye Nedir?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mukellef.co\/blog\/sermaye-sirketlerinde-kapanis-islemleri\/#Tasfiye_Sureci_Ne_Zaman_Baslar_Nasil_Girilir\" >Tasfiye S\u00fcreci Ne Zaman Ba\u015flar, Nas\u0131l Girilir?<\/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\/sermaye-sirketlerinde-kapanis-islemleri\/#Tasfiye_Surecinde_Neler_Yapilmalidir\" >Tasfiye S\u00fcrecinde Neler Yap\u0131lmal\u0131d\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mukellef.co\/blog\/sermaye-sirketlerinde-kapanis-islemleri\/#Tasfiye_Sureci_Tamamlandiginda_Ne_Yapilmalidir\" >Tasfiye S\u00fcreci Tamamland\u0131\u011f\u0131nda Ne Yap\u0131lmal\u0131d\u0131r?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/sermaye-sirketlerinde-kapanis-islemleri\/#Sermaye_Sirketlerinde_Kapanis_Islemleri_Hakkinda_Dikkat_Edilmesi_Gerekenler\" >Sermaye \u015eirketlerinde Kapan\u0131\u015f \u0130\u015flemleri Hakk\u0131nda Dikkat Edilmesi Gerekenler<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mukellef.co\/blog\/sermaye-sirketlerinde-kapanis-islemleri\/#Vergiler\" >Vergiler<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mukellef.co\/blog\/sermaye-sirketlerinde-kapanis-islemleri\/#Sigorta_Primleri\" >Sigorta Primleri<\/a><\/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\/sermaye-sirketlerinde-kapanis-islemleri\/#e-Donusum_Uygulamalari\" >e-D\u00f6n\u00fc\u015f\u00fcm Uygulamalar\u0131<\/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\/sermaye-sirketlerinde-kapanis-islemleri\/#Mukellef_ve_Diger_Abonelikler\" >M\u00fckellef ve Di\u011fer Abonelikler<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tasfiye_Nedir\"><\/span>Tasfiye Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ticaret hayat\u0131ndaki anlam\u0131yla; bir kurulu\u015fun kapanmas\u0131 i\u00e7in \u015firket hesaplar\u0131n\u0131n kapat\u0131lmas\u0131, alacakl\u0131lara, \u015firkette kalan mal ve paradan paylar\u0131na d\u00fc\u015fen miktar\u0131n verilerek ili\u015fkilerin kesilmesi s\u00fcrecidir.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tasfiye_Sureci_Ne_Zaman_Baslar_Nasil_Girilir\"><\/span>Tasfiye S\u00fcreci Ne Zaman Ba\u015flar, Nas\u0131l Girilir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Sermaye \u015firketleri ortaklar kurulu karar\u0131 ile ortaklar\u0131 aras\u0131ndan veya d\u0131\u015far\u0131dan tasfiye memuru (tasfiye s\u00fcresince sorumlu olacak ki\u015fi) atayarak, Ticaret Sicil M\u00fcd\u00fcrl\u00fcklerine tasfiye ba\u015flang\u0131c\u0131n\u0131 tescil ettirirler.<br>Ticaret Sicil Gazetesinde yay\u0131nlanan tescil tarihi itibariyle \u015firket tasfiyesi ba\u015flar.&nbsp;<br>Bu tescil i\u015flemlerinden sonra yay\u0131nlanan ilgili Ticaret Sicil Gazetesi ile Vergi Dairesi ve SGK gibi \u015firketin sorumluluklar\u0131n\u0131n bulundu\u011fu di\u011fer devlet dairelerine de en ge\u00e7 1 ay i\u00e7erisinde bildirimde bulunmalar\u0131 gerekir.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tasfiye_Surecinde_Neler_Yapilmalidir\"><\/span>Tasfiye S\u00fcrecinde Neler Yap\u0131lmal\u0131d\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tasfiye s\u00fcrecinde, \u015firketin mevcutlar\u0131n\u0131n paraya \u00e7evrilmesi (stok, demirba\u015f ve ta\u015f\u0131nmazlar vb.), \u015firket alacaklar\u0131n\u0131n tahsil edilmesi, \u015firketin bor\u00e7lar\u0131n\u0131n \u00f6denmesi gerekmektedir.&nbsp;<\/li>\n\n\n\n<li>\u015eirketin de\u011ferlerini tamamen nakde \u00e7evrilmesi ve en k\u0131sa s\u00fcrede \u015firketin ticari faaliyetinin tamamlanmas\u0131 gerekmektedir.&nbsp;<\/li>\n\n\n\n<li>Bu i\u015flemler tamamland\u0131ktan sonra kalan tutarlar ortaklara hisseleri nisab\u0131nda \u00f6denir.<\/li>\n\n\n\n<li>Tasfiye s\u00fcreci kanunen en az 6 ay olmald\u0131r.&nbsp;<\/li>\n\n\n\n<li>Tasfiye s\u00fcrecinde de t\u00fcm mali sorumluluklar\u0131n devam etti\u011fi unutulmamal\u0131d\u0131r. Vergi dairesi ve di\u011fer kurumlara verilmesi gereken beyanname ve bildirimler verilmelidir.&nbsp;<\/li>\n\n\n\n<li>T\u00fcm bu bildirimlerin onaylanmas\u0131 sonucunda \u015firketin tasfiyeye giri\u015fi ticaret sicil gazetesinde yay\u0131nlan\u0131r.<\/li>\n\n\n\n<li>Ticaret sicil gazetesinde yay\u0131mlanan tasfiye giri\u015fi ile birlikte \u015firket ortaklar\u0131, <strong>en az 6 ay s\u00fcre<\/strong> ile s\u00fcre ile i\u015flemlerine devam eder. \u015eirket bu s\u00fcre i\u00e7erisinde yaln\u0131zca tasfiye amac\u0131yla varl\u0131\u011f\u0131n\u0131 s\u00fcrd\u00fcr\u00fcr.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tasfiye_Sureci_Tamamlandiginda_Ne_Yapilmalidir\"><\/span>Tasfiye S\u00fcreci Tamamland\u0131\u011f\u0131nda Ne Yap\u0131lmal\u0131d\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tasfiye s\u00fcrecii tamamland\u0131\u011f\u0131nda; Ticaret Sicil Memurlu\u011funa ba\u015fvurularak kapan\u0131\u015f tescili i\u015flemlerini yapt\u0131rman\u0131z gerekir.&nbsp;<\/li>\n\n\n\n<li>Tescil i\u015flemlerinden sonra, Ticaret Sicil gazetesi ile birlikte sorumlu oldu\u011funuz t\u00fcm resmi kurumlar ve 3. ki\u015filer bilgilendirilmelidir.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sermaye_Sirketlerinde_Kapanis_Islemleri_Hakkinda_Dikkat_Edilmesi_Gerekenler\"><\/span>Sermaye \u015eirketlerinde Kapan\u0131\u015f \u0130\u015flemleri Hakk\u0131nda Dikkat Edilmesi Gerekenler<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img decoding=\"async\" src=\"http:\/\/mukellef.co\/blog\/wp-content\/uploads\/2020\/02\/undraw_fill_forms_yltj-1024x652.png\" alt=\"Sermaye \u015eirketlerinde Kapan\u0131\u015f \u0130\u015flemleri Hakk\u0131nda Dikkat Edilmesi Gerekenler\" class=\"wp-image-2235\" width=\"708\" height=\"450\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2020\/02\/undraw_fill_forms_yltj-1024x652.png 1024w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2020\/02\/undraw_fill_forms_yltj-300x191.png 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2020\/02\/undraw_fill_forms_yltj-768x489.png 768w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2020\/02\/undraw_fill_forms_yltj.png 1252w\" sizes=\"(max-width: 708px) 100vw, 708px\" \/><\/figure>\n<\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vergiler\"><\/span>Vergiler<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u015eirketinizi kapat\u0131yor olman\u0131z bir daha vergi \u00f6demeyece\u011finiz anlam\u0131na gelmez. Sermaye \u015firketlerinde kapan\u0131\u015f i\u015flemleri tamamland\u0131\u011f\u0131 tarihten yani kapan\u0131\u015f tarihinden sonraki d\u00f6nemler i\u00e7in vergilendirilmezsiniz. Ancak \u015firketinizin aktif kald\u0131\u011f\u0131 vergi d\u00f6nemleri i\u00e7in beyannameler \u015firketiniz kapand\u0131ktan sonra beyanname d\u00f6neminde haz\u0131rlanacak ve bu beyannamelere dair \u00f6demeleriniz olacakt\u0131r.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>KDV:<\/strong> \u015eirketinizin tasfiyede oldu\u011fu son ay i\u00e7in takip eden ay KDV beyannameniz d\u00fczenlenecektir. Dolay\u0131s\u0131yla \u015firketinizi kapatm\u0131\u015f da olsan\u0131z 1 ayl\u0131k KDV ve buna ba\u011fl\u0131 Damga Vergisi \u00f6demeniz olacakt\u0131r. 2023 y\u0131l\u0131 i\u00e7in KDV Beyannamesinin Damga Vergisi 194,60 TL&#8217;dir. \u00d6rne\u011fin Haziran ay\u0131nda \u015firketinizi kapatt\u0131ysan\u0131z Temmuz ay\u0131nda Haziran ay\u0131na ait KDV beyannameniz d\u00fczenlenecek ve KDV \u00f6demeniz olmasa dahi 194,60TL Damga Vergisi \u00f6demeniz olacakt\u0131r.<\/li>\n\n\n\n<li><strong>Kurumlar Vergisi: <\/strong>\u015eirketinizin tasfiye s\u00fcreci tamamland\u0131\u011f\u0131 tarihten itibaren bir ay i\u00e7erisinde verilecek olan Kurumlar Vergisi beyannameniz d\u00fczenlenecek ve bu beyanname i\u00e7in Damga Vergisi \u00f6demeniz olacakt\u0131r. 2023 y\u0131l\u0131 i\u00e7in Kurumlar Vergisi Beyannamesi&#8217;nin Damga Vergisi 393,90 TL&#8217;dir.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sigorta_Primleri\"><\/span>Sigorta Primleri<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Sermaye \u015firketlerinde kapan\u0131\u015f i\u015flemleri s\u0131ras\u0131nda dikkat edilmesi gereken noktalardan biri de sigorta primleridir. \u015eirketinizin kapat\u0131ld\u0131\u011f\u0131 ay i\u00e7in de kendi ad\u0131n\u0131za olan Ba\u011f-Kur prim borcu \u00f6demenizi ve \u00e7al\u0131\u015fan\u0131n\u0131z varsa \u00e7al\u0131\u015fan\u0131n\u0131z i\u00e7in mali m\u00fc\u015favirinizce size beyan edilen SGK Primlerini \u00f6demeniz gerekir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"e-Donusum_Uygulamalari\"><\/span>e-D\u00f6n\u00fc\u015f\u00fcm Uygulamalar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u015eirketinizin aktif kald\u0131\u011f\u0131 d\u00f6nemde e-fatura\/e-ar\u015fiv\/e-smm gibi e-d\u00f6n\u00fc\u015f\u00fcm uygulamalar\u0131na ba\u015fvurular\u0131n\u0131z yap\u0131ld\u0131ysa \u015firket kapan\u0131\u015f\u0131 s\u0131ras\u0131nda e-d\u00f6n\u00fc\u015f\u00fcm uygulamalar\u0131n\u0131n da iptali gerekmektedir. \u015eirketini kapatmak isteyen M\u00fckellef aboneleri i\u00e7in ilgili i\u015flemler mail olarak ula\u015ft\u0131r\u0131lmaktad\u0131r. Gelen maildeki y\u00f6nergeleri takip ederek e-d\u00f6n\u00fc\u015f\u00fcm uygulamalar\u0131n\u0131n iptalini de ger\u00e7ekle\u015ftirebilirsiniz.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mukellef_ve_Diger_Abonelikler\"><\/span>M\u00fckellef ve Di\u011fer Abonelikler<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tasfiye s\u00fcrecinde de M\u00fckellef aboneli\u011finiz devam etmektedir. Bu s\u00fcre boyunca M\u00fckellef aboneli\u011finizin fiyatland\u0131rmas\u0131nda %50 indirim uygulanmaktad\u0131r.<\/li>\n\n\n\n<li>M\u00fckellef abonelik \u00f6deme g\u00fcn\u00fcn\u00fcz hen\u00fcz gelmemi\u015f olsa bile \u015firket kapan\u0131\u015f\u0131 yapt\u0131\u011f\u0131n\u0131z ay i\u00e7in de \u00f6demenizi yapman\u0131z gerekmektedir.<\/li>\n\n\n\n<li>Sanal ofis s\u00f6zle\u015fmeniz de \u015firket kapan\u0131\u015f\u0131n\u0131zla birlikte sona erecektir. Ayl\u0131k \u00f6deme g\u00fcn\u00fcn\u00fcz hen\u00fcz gelmemi\u015f olsa bile \u015firket kapan\u0131\u015f\u0131 yapt\u0131\u011f\u0131n\u0131z ay i\u00e7in de \u00f6demenizi yapman\u0131z gerekmektedir.<\/li>\n\n\n\n<li>\u015eirket kapan\u0131\u015f\u0131 yapt\u0131\u011f\u0131n\u0131zda M\u00fckellef&#8217;in size sundu\u011fu \u00f6n muhasebe program\u0131na eri\u015fiminizi kaybedeceksiniz. Bu nedenle b\u00fct\u00fcn verilerinizi yedeklemelisiniz.<\/li>\n<\/ul>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/blog\">Blog Anasayfa<\/a> \u00fczerinden di\u011fer yaz\u0131lar\u0131m\u0131z\u0131 inceleyebilirsiniz. Sermaye \u015firketlerinin kapan\u0131\u015f i\u015flemleri hakk\u0131nda veya di\u011fer konularda akl\u0131n\u0131za tak\u0131lan soru i\u015faretleri i\u00e7in <a href=\"https:\/\/mukellef.co\">web sitemiz<\/a>de canl\u0131 destekten, mail ile veya telefon \u00fczerinden bize ula\u015fabilirsiniz.<\/p>\n<\/div><\/div>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-b66fc90d-3b02-45da-9951-e8458a98254b\">\n\t\t<span class=\"hs-cta-node hs-cta-b66fc90d-3b02-45da-9951-e8458a98254b\" id=\"b66fc90d-3b02-45da-9951-e8458a98254b\">\n\t\t<!--[if lte IE 8]>\n\t\t<div id=\"hs-cta-ie-element\"><\/div>\n\t\t<![endif]-->\n\t\t<a href=\"https:\/\/cta-redirect.hubspot.com\/cta\/redirect\/5318651\/b66fc90d-3b02-45da-9951-e8458a98254b\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-b66fc90d-3b02-45da-9951-e8458a98254b\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/b66fc90d-3b02-45da-9951-e8458a98254b.png\" alt=\"New call-to-action\" title=\"\">\n\t\t<\/a>\n\t\t<\/span>\n\t\t<script charset=\"utf-8\" src=\"\/\/js.hubspot.com\/cta\/current.js\"><\/script>\n\t\t<script>\n\t\thbspt.cta.load(5318651, 'b66fc90d-3b02-45da-9951-e8458a98254b', {});\n\t\t<\/script>\n\t\t<\/span>\n\t\t<!-- end HubSpot Call-to-Action Code -->\n\t\t\n","protected":false},"excerpt":{"rendered":"<p>Limited ve anonim \u015firketlerde yani sermaye \u015firketlerinde kapan\u0131\u015f i\u015flemleri, \u015fah\u0131s \u015firketlerine nazaran i\u015flem ve s\u00fcrelerin daha uzun oldu\u011fu s\u00fcre\u00e7lerdir. Sermaye \u015firketlerinin tamamen kapat\u0131lmas\u0131 i\u00e7in tasfiye d\u00f6neminin tamamlanmas\u0131 gerekir.&nbsp; Tasfiye Nedir? Ticaret hayat\u0131ndaki anlam\u0131yla; bir kurulu\u015fun kapanmas\u0131 i\u00e7in \u015firket hesaplar\u0131n\u0131n kapat\u0131lmas\u0131, alacakl\u0131lara, \u015firkette kalan mal ve paradan paylar\u0131na d\u00fc\u015fen miktar\u0131n verilerek ili\u015fkilerin kesilmesi s\u00fcrecidir.&nbsp; Tasfiye S\u00fcreci &#8230;<\/p>\n","protected":false},"author":2,"featured_media":4910,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[33,30],"tags":[],"class_list":["post-3308","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mukellef","category-vergisel-konular"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/3308","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=3308"}],"version-history":[{"count":0,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/3308\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/4910"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=3308"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=3308"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=3308"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}