{"id":8125,"date":"2024-09-11T14:04:02","date_gmt":"2024-09-11T11:04:02","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=8125"},"modified":"2026-01-21T15:38:02","modified_gmt":"2026-01-21T12:38:02","slug":"vergi-mukellefi-nedir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/vergi-mukellefi-nedir\/","title":{"rendered":"M\u00fckellef Nedir? Vergi M\u00fckellefi Ne Demek?"},"content":{"rendered":"\n<p>T\u00fcrkiye Cumhuriyeti&#8217;nde hem ger\u00e7ek hem t\u00fczel ki\u015filer belirli vergi t\u00fcrlerini \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr. Emlak vergisi, katma de\u011fer vergisi ve gelir vergisi bu y\u00fck\u00fcml\u00fcl\u00fckler aras\u0131nda yer alan t\u00fcrlerden yaln\u0131zca birka\u00e7\u0131d\u0131r. Bu yaz\u0131da &#8220;Vergi m\u00fckellefi ne demek?&#8221; sorusunun cevab\u0131n\u0131 ve vergi m\u00fckellefiyetine dair merak edilen t\u00fcm detaylar\u0131 ele ald\u0131k.<\/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\/vergi-mukellefi-nedir\/#Mukellef_Nedir\" >M\u00fckellef Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mukellef.co\/blog\/vergi-mukellefi-nedir\/#Vergi_Mukellefi_Ne_Demek\" >Vergi M\u00fckellefi Ne Demek?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/vergi-mukellefi-nedir\/#Vergi_Mukellefi_Olma_Sartlari_Nelerdir\" >Vergi M\u00fckellefi Olma \u015eartlar\u0131 Nelerdir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mukellef.co\/blog\/vergi-mukellefi-nedir\/#Vergi_Mukellefi_Nasil_Olunur\" >Vergi M\u00fckellefi Nas\u0131l Olunur?<\/a><\/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\/vergi-mukellefi-nedir\/#Mukellefiyet_Turleri\" >M\u00fckellefiyet T\u00fcrleri<\/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\/vergi-mukellefi-nedir\/#Tam_Mukellefiyet_Nedir\" >Tam M\u00fckellefiyet Nedir?<\/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\/vergi-mukellefi-nedir\/#Dar_Mukellefiyet_Nedir\" >Dar M\u00fckellefiyet Nedir?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mukellef.co\/blog\/vergi-mukellefi-nedir\/#Vergi_Mukellefiyetinde_Yukumlu_Cesitleri_Nelerdir\" >Vergi M\u00fckellefiyetinde Y\u00fck\u00fcml\u00fc \u00c7e\u015fitleri Nelerdir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mukellef.co\/blog\/vergi-mukellefi-nedir\/#Kimler_Vergi_Mukellefi_Olamaz\" >Kimler Vergi M\u00fckellefi Olamaz?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/mukellef.co\/blog\/vergi-mukellefi-nedir\/#e-Ticaret_Vergi_Mukellefi_Nasil_Olunur\" >e-Ticaret Vergi M\u00fckellefi Nas\u0131l Olunur?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/mukellef.co\/blog\/vergi-mukellefi-nedir\/#Vergi_Mukellefi_Nasil_Sorgulanir\" >Vergi M\u00fckellefi Nas\u0131l Sorgulan\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/mukellef.co\/blog\/vergi-mukellefi-nedir\/#Sirket_Kurulusu_ve_Vergi_Kayit_Sureclerini_Mukellef_ile_Yonetin\" >\u015eirket Kurulu\u015fu ve Vergi Kay\u0131t S\u00fcre\u00e7lerini M\u00fckellef ile Y\u00f6netin!&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/mukellef.co\/blog\/vergi-mukellefi-nedir\/#Sikca_Sorulan_Sorular\" >S\u0131k\u00e7a Sorulan Sorular<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/mukellef.co\/blog\/vergi-mukellefi-nedir\/#Basit_Usul_Vergi_Mukellefi_Kimlerdir\" >Basit Usul Vergi M\u00fckellefi Kimlerdir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/mukellef.co\/blog\/vergi-mukellefi-nedir\/#Potansiyel_Vergi_Mukellefi_Ne_Demek\" >Potansiyel Vergi M\u00fckellefi Ne Demek?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/mukellef.co\/blog\/vergi-mukellefi-nedir\/#YouTube_Icin_Vergi_Mukellefi_Nasil_Olunur\" >YouTube \u0130\u00e7in Vergi M\u00fckellefi Nas\u0131l Olunur?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/mukellef.co\/blog\/vergi-mukellefi-nedir\/#Vergi_Mukellefi_Oldugumu_Nasil_Ogrenebilirim\" >Vergi M\u00fckellefi Oldu\u011fumu Nas\u0131l \u00d6\u011frenebilirim?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/mukellef.co\/blog\/vergi-mukellefi-nedir\/#Mukellefiyet_Nasil_Sonlandirilir\" >M\u00fckellefiyet Nas\u0131l Sonland\u0131r\u0131l\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/mukellef.co\/blog\/vergi-mukellefi-nedir\/#Vergi_Mukellefi_Olmadan_Satis_Yapmak_Mumkun_mu\" >Vergi M\u00fckellefi Olmadan Sat\u0131\u015f Yapmak M\u00fcmk\u00fcn m\u00fc?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/mukellef.co\/blog\/vergi-mukellefi-nedir\/#Vergi_Mukellefi_Olmak_icin_Yas_Siniri_Var_mi\" >Vergi M\u00fckellefi Olmak i\u00e7in Ya\u015f S\u0131n\u0131r\u0131 Var m\u0131?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mukellef_Nedir\"><\/span>M\u00fckellef Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vergi_Mukellefi_Ne_Demek\"><\/span>Vergi M\u00fckellefi Ne Demek?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vergi kanunlar\u0131 uyar\u0131nca herhangi bir vergi t\u00fcr\u00fcne tabi bulunan t\u00fcm ki\u015filer ve kurumlar vergi beyannameleri d\u00fczenlemek ve vergi borcunu \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr. Bir \u015fah\u0131s veya kurumun vergi m\u00fckellefi olarak adland\u0131r\u0131lmas\u0131 i\u00e7in mevcut vergi t\u00fcrlerinden yaln\u0131zca birine tabi olmas\u0131 yeterlidir.<\/p>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/blog\/gelir-vergisi-nedir-nasil-hesaplanir\/\">Gelir vergisi<\/a>, <a href=\"https:\/\/mukellef.co\/blog\/kurumlar-vergisi-nedir-nasil-hesaplanir\/\">kurumlar vergisi<\/a>, <a href=\"https:\/\/mukellef.co\/blog\/kdv-nedir-hesaplamasi-nasil-yapilir\/\">katma de\u011fer vergisi<\/a>, \u00f6zel t\u00fcketim vergisi, banka ve sigorta muameleleri vergisi, motorlu ta\u015f\u0131tlar vergisi, emlak vergisi ve damga vergisi T\u00fcrkiye Cumhuriyeti&#8217;nde vergi m\u00fckellefi olmak i\u00e7in tabi olunabilecek vergi t\u00fcrlerinden baz\u0131lar\u0131d\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vergi_Mukellefi_Olma_Sartlari_Nelerdir\"><\/span>Vergi M\u00fckellefi Olma \u015eartlar\u0131 Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>T\u00fcrkiye Cumhuriyeti&#8217;nde vergi m\u00fckellefi olmak i\u00e7in \u00f6ncelikle herhangi bir gelir getirici faaliyette bulunmak veya mal varl\u0131\u011f\u0131na sahip olmak gereklidir. \u00d6rne\u011fin bir \u015firket a\u00e7\u0131lm\u0131\u015f ve bu \u015firketin satt\u0131\u011f\u0131 mal veya hizmetlerin kar\u015f\u0131l\u0131\u011f\u0131nda gelir elde edilmi\u015fse gelir vergisi \u00f6denmesi gerekir. Bu da vergi m\u00fckellefiyetini do\u011furur.<\/p>\n\n\n\n<p>Vergi m\u00fckellefi olman\u0131n di\u011fer \u015fartlar\u0131ysa \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vergiyi do\u011furan olaylar\u0131n ilgilinin (ger\u00e7ek veya t\u00fczel ki\u015fi olabilir) \u015fahs\u0131nda ger\u00e7ekle\u015fmi\u015f olmas\u0131 veya \u015fahs\u0131n vergiyi kendi mal varl\u0131\u011f\u0131ndan \u00f6demek zorunda kalm\u0131\u015f olmas\u0131 gerekir.<\/li>\n\n\n\n<li>Vergi Usul Kanunu&#8217;nun 9. maddesi uyar\u0131nca bir T\u00fcrkiye Cumhuriyeti vatanda\u015f\u0131n\u0131n vergi m\u00fckellefi olmas\u0131 i\u00e7in hukuki ehliyet zorunlu de\u011fildir. Ayr\u0131ca vergiyi do\u011furan olaylar\u0131n kanunla yasaklanm\u0131\u015f olmas\u0131 da m\u00fckellefiyeti ve vergi sorumlulu\u011funu ortadan kald\u0131rmaz.<\/li>\n\n\n\n<li>Vergi m\u00fckellefi olan t\u00fcm ger\u00e7ek ve t\u00fczel ki\u015filerin bir faaliyet adresi olmal\u0131d\u0131r. E\u011fer herhangi bir faaliyet adresi bulunmuyorsa ikametg\u00e2h adresi, ikametg\u00e2h adresinin de mevcut olmad\u0131\u011f\u0131 durumlarda sanal ofisler faaliyet adresi olarak g\u00f6sterilebilir.<\/li>\n\n\n\n<li>Gelir Vergisi Kanunu&#8217;nun 1. ve 2. maddesinde ger\u00e7ek ki\u015filerin bir takvim y\u0131l\u0131 boyunca elde ettikleri ticari ve zirai kazan\u00e7lar, serbest meslek kazan\u00e7lar\u0131, \u00fccretler, menkul sermaye iratlar\u0131 ile di\u011fer kazan\u00e7 ve iratlar\u0131n safi tutar\u0131 gelir olarak ifade edilir ve bu gelirleri elde eden ki\u015fi veya kurumlar vergi \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vergi_Mukellefi_Nasil_Olunur\"><\/span>Vergi M\u00fckellefi Nas\u0131l Olunur?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vergi m\u00fckellefi olabilmek i\u00e7in vergi dairesine kay\u0131t yapt\u0131rmak gerekir. Vergi dairesine kay\u0131t i\u015flemleri Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na ait Dijital Vergi Dairesi \u00fczerinden, e-Devlet sisteminden veya vergi dairesine bizzat ba\u015fvuruyla yap\u0131labilir. Ba\u015fvurunun ard\u0131ndan m\u00fckellefiyet hemen ba\u015flar.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mukellefiyet_Turleri\"><\/span>M\u00fckellefiyet T\u00fcrleri<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Kurumlar Vergisi Kanunu&#8217;nun 1. maddesine g\u00f6re sermaye \u015firketleri, kooperatifler, dernek veya vak\u0131flara ait iktisadi i\u015fletmeler, iktisadi kamu kurulu\u015flar\u0131 ve i\u015f ortakl\u0131klar\u0131n\u0131n kazan\u00e7lar\u0131 kurumlar vergisine tabidir. Kurumlar Vergisi Kanunu&#8217;nun 3. maddesinde ise tam m\u00fckellefiyet ve dar m\u00fckellefiyetle ilgili esaslar belirtilmi\u015ftir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tam_Mukellefiyet_Nedir\"><\/span>Tam M\u00fckellefiyet Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Kurumlar Vergisi Kanunu&#8217;nun 1. maddesinde belirtilmi\u015f olan kurumlardan kanuni merkezi (Vergiye tabi kurumlar\u0131n kurulu\u015f kanunlar\u0131nda, Cumhurba\u015fkanl\u0131\u011f\u0131 kararnamelerinde, t\u00fcz\u00fcklerinde, ana stat\u00fclerinde veya s\u00f6zle\u015fmelerinde g\u00f6sterilen merkezdir.) veya i\u015f merkezi T\u00fcrkiye&#8217;de bulunanlar hem T\u00fcrkiye i\u00e7inde hem T\u00fcrkiye d\u0131\u015f\u0131nda elde ettikleri kazan\u00e7lar\u0131n tamam\u0131 \u00fczerinden vergilendirilir ve bu da tam m\u00fckellefiyet olarak adland\u0131r\u0131l\u0131r.<\/p>\n\n\n\n<p>Gelir Vergisi Kanunu&#8217;nun 3. maddesine g\u00f6re T\u00fcrkiye&#8217;de yerle\u015fmi\u015f olanlar ile resm\u00ee daire veya m\u00fcesseselere veya merkezi T\u00fcrkiye&#8217;de bulunan te\u015fekk\u00fcl ve te\u015febb\u00fcslere ba\u011fl\u0131 olup ad\u0131 ge\u00e7en daire, m\u00fcessese, te\u015fekk\u00fcl ve te\u015febb\u00fcslerin i\u015fleri dolay\u0131s\u0131yla yabanc\u0131 \u00fclkelerde oturan T\u00fcrk vatanda\u015flar\u0131, T\u00fcrkiye i\u00e7inde ve d\u0131\u015f\u0131nda elde ettikleri kazan\u00e7lar\u0131n ve iratlar\u0131n tamam\u0131 \u00fczerinden vergilendirilir. S\u00f6z konusu ki\u015filer, bulunduklar\u0131 \u00fclkelerde elde ettikleri kazan\u00e7 ve iratlar\u0131 dolay\u0131s\u0131yla gelir vergisine veya ba\u015fka bir vergiye tabi tutulmu\u015f olmalar\u0131 durumunda s\u00f6z\u00fc edilen kazan\u00e7lar\u0131 veya iratlar\u0131 \u00fczerinden vergilendirilmez.<\/p>\n\n\n\n<p>T\u00fcrkiye&#8217;de yerle\u015fme ve yerle\u015fme say\u0131lmayan h\u00e2ller Gelir Vergisi Kanunu&#8217;nun 4. ve 5. maddelerinde belirtilmi\u015ftir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Dar_Mukellefiyet_Nedir\"><\/span>Dar M\u00fckellefiyet Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Kurumlar Vergisi Kanunu&#8217;nun 1. maddesinde belirtilmi\u015f olan kurumlardan kanuni veya i\u015f merkezlerinin ikisi birden T\u00fcrkiye&#8217;de bulunmayanlar sadece T\u00fcrkiye&#8217;de elde ettikleri kazan\u00e7lar \u00fczerinden vergilendirilir ve bu da dar m\u00fckellefiyet olarak adland\u0131r\u0131l\u0131r.<\/p>\n\n\n\n<p>Gelir Vergisi Kanunu&#8217;nun 6. maddesine g\u00f6re T\u00fcrkiye&#8217;de yerle\u015fmi\u015f olmayan ger\u00e7ek ki\u015filer yaln\u0131zca T\u00fcrkiye&#8217;de elde ettikleri kazan\u00e7lar ve iratlar \u00fczerinden vergilendirilir. Kazanc\u0131n T\u00fcrkiye&#8217;de elde edilmi\u015f olmas\u0131na dair \u015fartlar Gelir Vergisi Kanunu&#8217;nun 7. maddesinde belirtilmi\u015ftir.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"701\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/09\/mukellefiyet-turleri-1024x701.jpg\" alt=\"m\u00fckellefiyet nelerdir\" class=\"wp-image-8130\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/09\/mukellefiyet-turleri-1024x701.jpg 1024w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/09\/mukellefiyet-turleri-300x205.jpg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/09\/mukellefiyet-turleri-768x526.jpg 768w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/09\/mukellefiyet-turleri-1536x1051.jpg 1536w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/09\/mukellefiyet-turleri.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vergi_Mukellefiyetinde_Yukumlu_Cesitleri_Nelerdir\"><\/span>Vergi M\u00fckellefiyetinde Y\u00fck\u00fcml\u00fc \u00c7e\u015fitleri Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Farkl\u0131 vergi t\u00fcrlerinin m\u00fckellefi olan ger\u00e7ek veya t\u00fczel ki\u015filerin \u00f6demekle y\u00fck\u00fcml\u00fc olduklar\u0131 bir\u00e7ok vergi bulunur.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Basit Usule Tabi Vergi M\u00fckellefleri: <\/strong>Gelir Vergisi Kanunu\u2019nun 46-51. maddelerine g\u00f6re genellikle ticari kazan\u00e7lar\u0131 belirli bir tutar\u0131n alt\u0131nda kalan ve belli ko\u015fullar\u0131 sa\u011flayan k\u00fc\u00e7\u00fck i\u015fletme sahiplerinin tabi oldu\u011fu m\u00fckellefiyet t\u00fcr\u00fcd\u00fcr.&nbsp;<\/li>\n\n\n\n<li><strong>Gelir Vergisi M\u00fckellefleri<\/strong>: Gelir Vergisi Kanunu&#8217;nun 3. maddesine g\u00f6re tam m\u00fckellefiyet kapsam\u0131nda olanlar ve Gelir Vergisi Kanunu&#8217;nun 6. maddesine g\u00f6re dar m\u00fckellefiyet kapsam\u0131nda olanlar gelir vergisi \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr.<\/li>\n\n\n\n<li><strong>Kurumlar Vergisi M\u00fckellefleri<\/strong>: Kurumlar Vergisi Kanunu&#8217;nun 1. maddesinde sermaye \u015firketleri, kooperatifler, dernek veya vak\u0131flara ait iktisadi i\u015fletmeler, iktisadi kamu kurulu\u015flar\u0131 ve i\u015f ortakl\u0131klar\u0131n\u0131n kurumlar vergisine tabi oldu\u011fu belirtilmi\u015ftir.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kimler_Vergi_Mukellefi_Olamaz\"><\/span>Kimler Vergi M\u00fckellefi Olamaz?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Gelir Vergisi Kanunu&#8217;nun ikinci b\u00f6l\u00fcm\u00fcnde m\u00fckelleflerin kimler oldu\u011fu a\u00e7\u0131k\u00e7a belirtilir. Bunlar\u0131n d\u0131\u015f\u0131nda kalanlar vergi m\u00fckellefi olamaz. Gelir Vergisi Kanunu&#8217;nun 5. maddesine g\u00f6re;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Belli ve ge\u00e7ici g\u00f6rev veya i\u015f i\u00e7in T\u00fcrkiye&#8217;ye gelen i\u015f, ilim ve fen adamlar\u0131, uzmanlar, memurlar, bas\u0131n ve yay\u0131n muhabirleri ve durumlar\u0131 bunlara benzeyen di\u011fer kimselerle e\u011fitim, tedavi, istirahat veya seyahat maksad\u0131yla gelenler,<\/li>\n\n\n\n<li>Tutukluk, h\u00fck\u00fcml\u00fcl\u00fck veya hastal\u0131k gibi elde olmayan sebeplerle T\u00fcrkiye&#8217;de al\u0131konulmu\u015f veya kalm\u0131\u015f olanlar T\u00fcrkiye&#8217;de 6 aydan fazla kalsalar bile T\u00fcrkiye&#8217;de yerle\u015fmi\u015f say\u0131lmazlar ve vergi m\u00fckellefi olmazlar.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"e-Ticaret_Vergi_Mukellefi_Nasil_Olunur\"><\/span>e-Ticaret Vergi M\u00fckellefi Nas\u0131l Olunur?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130nternetten \u00fcr\u00fcn sat\u0131\u015f\u0131 yap\u0131labilmesi i\u00e7in sat\u0131lan mal ve hizmetlerin vergilendirilmesi gerekir. Bunun i\u00e7in \u015fu ad\u0131mlar takip edilmelidir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u015eirket Kurulu\u015fu:<\/strong> e-Ticaret yapabilmek i\u00e7in bir ticari kimlik gerekir.<\/li>\n\n\n\n<li><strong>Vergi Dairesine Kay\u0131t:<\/strong> Ticari faaliyetlere ba\u015flamak i\u00e7in vergi numaras\u0131na ihtiya\u00e7 duyulur. Bunun i\u00e7in Vergi Dairesine kay\u0131t yapt\u0131r\u0131lmas\u0131 gerekir.&nbsp;<\/li>\n\n\n\n<li><strong>G\u0130B Sistemine Kay\u0131t:<\/strong> Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 (G\u0130B) taraf\u0131ndan zorunlu tutulan e-fatura ve e-ar\u015fiv sistemlerine kay\u0131t olunmal\u0131d\u0131r.<\/li>\n<\/ul>\n\n\n\n<p>T\u00fcm bu ad\u0131mlar\u0131n yan\u0131 s\u0131ra kurulacak \u015firket t\u00fcr\u00fcne g\u00f6re farkl\u0131 y\u00fck\u00fcml\u00fcl\u00fckler bulunur. <a href=\"https:\/\/mukellef.co\/blog\/sahis-sirketi-nedir\/\">\u015eah\u0131s \u015firketi<\/a>, <a href=\"https:\/\/mukellef.co\/blog\/anonim-sirket-nedir-nasil-kurulur\/\">anonim \u015firket<\/a> ve <a href=\"https:\/\/mukellef.co\/blog\/limited-sirket-nedir-nasil-kurulur\/\">limited \u015firket<\/a>; e-ticaret vergi m\u00fckellefi olmak i\u00e7in kurulabilecek \u00fc\u00e7 farkl\u0131 \u015firket t\u00fcr\u00fcd\u00fcr. Her bir \u015firket t\u00fcr\u00fcn\u00fcn kurulu\u015f a\u015famalar\u0131 farkl\u0131d\u0131r. Bu \u00fc\u00e7 \u015firket t\u00fcr\u00fcn\u00fcn detaylar\u0131ysa \u015f\u00f6yledir:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u015eah\u0131s \u015firketleri en h\u0131zl\u0131 ve en d\u00fc\u015f\u00fck maliyetle kurulabilecek \u015firket t\u00fcr\u00fcd\u00fcr. \u015eah\u0131s \u015firketi tek bir ki\u015fiyle kurulabilir ve \u015firket sahibi t\u00fcm bor\u00e7lara kar\u015f\u0131 ki\u015fisel mal varl\u0131\u011f\u0131yla sorumludur. Gerekli olan belgelerin haz\u0131rlanmas\u0131 ve \u015firketin a\u00e7\u0131l\u0131\u015f\u0131 genellikle birka\u00e7 g\u00fcn s\u00fcrer.<\/li>\n\n\n\n<li>Limited \u015firketler en fazla 50 ortakla kurulabilir. Bir t\u00fczel ki\u015filik sahibi olan limited \u015firkette ortaklar\u0131n sorumlulu\u011fu ortaya koymu\u015f olduklar\u0131 sermaye pay\u0131yla s\u0131n\u0131rl\u0131d\u0131r. \u015eah\u0131s \u015firketiyle kar\u015f\u0131la\u015ft\u0131r\u0131ld\u0131\u011f\u0131nda daha y\u00fcksek sermaye gerektirir. Buna kar\u015f\u0131l\u0131k \u015firket bor\u00e7lar\u0131 nedeniyle ortaklar\u0131n ki\u015fisel mal varl\u0131klar\u0131na el konulmas\u0131 riski bulunmaz. Genellikle orta ve b\u00fcy\u00fck \u00f6l\u00e7ekli i\u015fletmeler i\u00e7in uygundur. Limited \u015firketin kurulabilmesi i\u00e7in bir ticaret siciline ba\u015fvuru yap\u0131lmas\u0131 ve noter huzurunda bir s\u00f6zle\u015fme haz\u0131rlanmas\u0131 gerekir.&nbsp;<\/li>\n\n\n\n<li>Anonim \u015firketler ger\u00e7ek veya t\u00fczel ki\u015filer taraf\u0131ndan kurulabilir. \u015eirket sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015ft\u00fcr. Ortaklar\u0131n sorumluluklar\u0131ysa sermaye paylar\u0131yla s\u0131n\u0131rl\u0131d\u0131r. Kurulu\u015f s\u00fcrecinde bir genel kurul toplant\u0131s\u0131 d\u00fczenlenmeli ve noter huzurunda ana s\u00f6zle\u015fme haz\u0131rlanmal\u0131d\u0131r.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vergi_Mukellefi_Nasil_Sorgulanir\"><\/span>Vergi M\u00fckellefi Nas\u0131l Sorgulan\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vergi m\u00fckellefi sorgulama i\u015flemleri hem e-Devlet sistemi \u00fczerinden hem Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na ba\u011fl\u0131 Dijital Vergi Dairesi \u00fczerinden vergi kimlik numaras\u0131 veya T.C. kimlik numaras\u0131yla yap\u0131labilir. Sorgulama i\u015flemi i\u00e7in \u015fu ad\u0131mlar takip edilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dijital Vergi Dairesinin resm\u00ee web sitesine girilir.<\/li>\n\n\n\n<li>Sa\u011f \u00fcst k\u0131s\u0131mda bulunan &#8220;Kullan\u0131c\u0131 Giri\u015fi&#8221; butonuna t\u0131klan\u0131r. T.C. kimlik numaras\u0131, vergi kimlik numaras\u0131 ve kullan\u0131c\u0131 koduyla \u015fifre girerek veya e-Devlet \u015fifresi kullan\u0131larak sisteme giri\u015f yap\u0131l\u0131r.<\/li>\n\n\n\n<li>Sol k\u0131s\u0131mda bulunan men\u00fcden &#8220;Sorgulamalar\/Do\u011frulamalar&#8221; k\u0131sm\u0131ndan sorgulama i\u015flemleri yap\u0131l\u0131r.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sirket_Kurulusu_ve_Vergi_Kayit_Sureclerini_Mukellef_ile_Yonetin\"><\/span>\u015eirket Kurulu\u015fu ve Vergi Kay\u0131t S\u00fcre\u00e7lerini M\u00fckellef ile Y\u00f6netin!&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/\">M\u00fckellef<\/a> olarak giri\u015fimcilerin t\u00fcm i\u015flemlerini kolay ve g\u00fcvenilir bir \u015fekilde tamamlamas\u0131 i\u00e7in \u00e7\u00f6z\u00fcm odakl\u0131 hizmetler sunuyoruz. Hem i\u015f kurma s\u00fcre\u00e7lerinde hem i\u015f d\u00fcnyas\u0131ndaki yerinizi sa\u011flamla\u015ft\u0131rmak i\u00e7in att\u0131\u011f\u0131n\u0131z ad\u0131mlarda profesyonel destek sa\u011flayarak yan\u0131n\u0131zda oluyoruz. Siz de M\u00fckellef&#8217;in marka odakl\u0131 \u00e7\u00f6z\u00fcmleriyle tan\u0131\u015f\u0131n ve uzman dan\u0131\u015fmanl\u0131k hizmetleriyle i\u015finizi b\u00fcy\u00fctme hayalini ger\u00e7e\u011fe d\u00f6n\u00fc\u015ft\u00fcr\u00fcn!&nbsp;<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\">\n\t\t<span class=\"hs-cta-node hs-cta-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" id=\"914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\">\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\/914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/914ee59c-f9be-41d2-9a32-ca2b1f2f0cff.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, '914ee59c-f9be-41d2-9a32-ca2b1f2f0cff', {});\n\t\t<\/script>\n\t\t<\/span>\n\t\t<!-- end HubSpot Call-to-Action Code -->\n\t\t\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sikca_Sorulan_Sorular\"><\/span>S\u0131k\u00e7a Sorulan Sorular<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vergi m\u00fckellefi olmak ile ilgili s\u0131k\u00e7a sorulan sorulara buradan ula\u015fabilirsiniz.<\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1725889859271\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Basit_Usul_Vergi_Mukellefi_Kimlerdir\"><\/span>Basit Usul Vergi M\u00fckellefi Kimlerdir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Bir hesap d\u00f6nemi i\u00e7inde elde edilen has\u0131lat ve giderlerle sat\u0131lan mallar\u0131n al\u0131\u015f bedelleri aras\u0131ndaki m\u00fcspet fark basit usulde ticari kazan\u00e7 olarak ifade edilir. Basit usulde vergilendirilen m\u00fckelleflerin defter tutmak, muhtasar beyanname vermek, ger\u00e7i vergi beyannamesi \u00f6demek veya KDV beyannamesi vermek gibi y\u00fck\u00fcml\u00fcl\u00fckleri bulunmaz.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1725889867156\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Potansiyel_Vergi_Mukellefi_Ne_Demek\"><\/span>Potansiyel Vergi M\u00fckellefi Ne Demek?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Potansiyel vergi m\u00fckellefi, h\u00e2lihaz\u0131rda vergi m\u00fckellefi olmayan fakat gelecekte vergi m\u00fckellefi olma ihtimali bulunanlara verilen isimdir. S\u00fcrekli bir vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunmad\u0131\u011f\u0131 ancak bir zorunlulu\u011fun sonucu olarak vergi numaras\u0131 al\u0131nd\u0131\u011f\u0131 durumlarda potansiyel vergi m\u00fckellefi olunur.\u00a0<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1725889881457\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"YouTube_Icin_Vergi_Mukellefi_Nasil_Olunur\"><\/span>YouTube \u0130\u00e7in Vergi M\u00fckellefi Nas\u0131l Olunur?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Gelir Vergisi Kanunu kapsam\u0131nda serbest meslek kazanc\u0131 olarak de\u011ferlendirilen YouTube gelirleri, gelir vergisine tabidir. \u0130\u00e7erik \u00fcreticileri i\u00e7in her y\u0131l\u0131n gelirleri, bir sonraki y\u0131l\u0131n mart ay\u0131nda beyan edilmek zorundad\u0131r. YouTube gelirleri yurt d\u0131\u015f\u0131 kaynakl\u0131 oldu\u011fu i\u00e7in KDV&#8217;ye tabidir ve bu nedenle i\u00e7erik \u00fcreticilerinin KDV beyannamesi vermesi zorunludur.\u00a0<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1725889892808\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Vergi_Mukellefi_Oldugumu_Nasil_Ogrenebilirim\"><\/span>Vergi M\u00fckellefi Oldu\u011fumu Nas\u0131l \u00d6\u011frenebilirim?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>e-Devlet sistemi ya da Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na ba\u011fl\u0131 \u0130nternet Vergi Dairesi \u00fczerinden veya ba\u011fl\u0131 bulundu\u011funuz vergi daireleri \u00fczerinden vergi m\u00fckellefi olup olmad\u0131\u011f\u0131n\u0131z\u0131 \u00f6\u011frenebilirsiniz.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1725889904103\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Mukellefiyet_Nasil_Sonlandirilir\"><\/span>M\u00fckellefiyet Nas\u0131l Sonland\u0131r\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>M\u00fckellefiyet sonland\u0131rma i\u015flemleri Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na ba\u011fl\u0131 \u0130nternet Vergi Dairesi veya e-Devlet sistemi \u00fczerinden yap\u0131labilir. M\u00fckellefiyeti bizzat ba\u015fvuru yaparak sonland\u0131rmak isteyenler, i\u015f sonland\u0131rma dilek\u00e7esiyle birlikte ba\u011fl\u0131 bulunduklar\u0131 vergi dairelerine ba\u015fvurabilir.\u00a0<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1725889925624\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Vergi_Mukellefi_Olmadan_Satis_Yapmak_Mumkun_mu\"><\/span>Vergi M\u00fckellefi Olmadan Sat\u0131\u015f Yapmak M\u00fcmk\u00fcn m\u00fc?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Vergi m\u00fckellefi olmadan sat\u0131\u015f yapmak i\u00e7in esnaf muafiyet belgesi sahibi olunmas\u0131, \u00fcr\u00fcnlerin yaln\u0131zca \u00fcretimi yapan ki\u015fi taraf\u0131ndan sat\u0131larak gelir elde edilmesi, ki\u015filerin \u00fczerine kay\u0131tl\u0131 herhangi bir motorlu ta\u015f\u0131t\u0131n bulunmamas\u0131, \u00fcr\u00fcnlerin sanayi usul\u00fc bir malzeme veya ekipman bulunmaks\u0131z\u0131n \u00fcretilmesi ve sat\u0131\u015f\u0131n\u0131n yap\u0131lmas\u0131, yaln\u0131zca elle yap\u0131labilen; tak\u0131, \u00f6rg\u00fc, yemek ve benzeri \u00fcr\u00fcnlerinin sat\u0131\u015f\u0131n\u0131n ger\u00e7ekle\u015ftirilmesi, 1 y\u0131ll\u0131k sat\u0131\u015f has\u0131lat\u0131n\u0131n y\u0131ll\u0131k br\u00fct asgari \u00fccret tutar\u0131n\u0131 a\u015fmamas\u0131gibi gerekli ko\u015fullar vard\u0131r.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1725890066120\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Vergi_Mukellefi_Olmak_icin_Yas_Siniri_Var_mi\"><\/span>Vergi M\u00fckellefi Olmak i\u00e7in Ya\u015f S\u0131n\u0131r\u0131 Var m\u0131?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Vergi m\u00fckellefi olmak i\u00e7in ilgili kanunlarda belirtilmi\u015f olan herhangi bir ya\u015f s\u0131n\u0131r\u0131 bulunmaz.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>T\u00fcrkiye Cumhuriyeti&#8217;nde hem ger\u00e7ek hem t\u00fczel ki\u015filer belirli vergi t\u00fcrlerini \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr. Emlak vergisi, katma de\u011fer vergisi ve gelir vergisi bu y\u00fck\u00fcml\u00fcl\u00fckler aras\u0131nda yer alan t\u00fcrlerden yaln\u0131zca birka\u00e7\u0131d\u0131r. Bu yaz\u0131da &#8220;Vergi m\u00fckellefi ne demek?&#8221; sorusunun cevab\u0131n\u0131 ve vergi m\u00fckellefiyetine dair merak edilen t\u00fcm detaylar\u0131 ele ald\u0131k. M\u00fckellef Nedir? Vergi M\u00fckellefi Ne Demek? Vergi kanunlar\u0131 uyar\u0131nca &#8230;<\/p>\n","protected":false},"author":29,"featured_media":8136,"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-8125","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\/8125","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\/29"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=8125"}],"version-history":[{"count":5,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/8125\/revisions"}],"predecessor-version":[{"id":11922,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/8125\/revisions\/11922"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/8136"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=8125"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=8125"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=8125"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}