{"id":38575,"date":"2021-04-02T05:55:04","date_gmt":"2021-04-02T05:55:04","guid":{"rendered":"https:\/\/www.ddp.com.tr\/TR\/?p=38575"},"modified":"2021-04-02T05:57:15","modified_gmt":"2021-04-02T05:57:15","slug":"2018-11973_bkk_kapsami_mense_eur_belgesi_igv_tpo_emy_hakkinda","status":"publish","type":"post","link":"https:\/\/www.ddp.com.tr\/TR\/2018-11973_bkk_kapsami_mense_eur_belgesi_igv_tpo_emy_hakkinda\/","title":{"rendered":"G\u00fcmr\u00fckler Gen.M\u00fcd&#8217;\u00fcn 22.03.21 tarih 62420403 say\u0131l\u0131 yaz\u0131s\u0131 (Y\u00f6netmeli\u011fin Ge\u00e7ici 16\/3.Mad.Uygulanmas\u0131 Hk)**2018\/11973 BKK kapsam\u0131 men\u015fe ve eur-1 belgesi bulunmayan baz\u0131 mallar\u0131n sonradan olu\u015fan\/olu\u015fabilecek TP\u00d6,\u0130GV veya EMY ek tahakkuk ve ceza uygulamas\u0131.."},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"38575\" class=\"elementor elementor-38575\" data-elementor-settings=\"[]\">\n\t\t\t<div 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class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">G\u00fcmr\u00fckler Gen.M\u00fcd'\u00fcn 22.03.21 tarih 62420403 say\u0131l\u0131 yaz\u0131s\u0131 (Y\u00f6netmeli\u011fin Ge\u00e7ici 16\/3.Mad.Uygulanmas\u0131 Hk)**2018\/11973 BKK kapsam\u0131 men\u015fe ve eur-1 belgesi bulunmayan baz\u0131 mallar\u0131n sonradan olu\u015fan\/olu\u015fabilecek TP\u00d6,\u0130GV veya EMY ek tahakkuk ve ceza uygulamas\u0131..<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64b501d elementor-widget elementor-widget-text-editor\" data-id=\"64b501d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\"><html xmlns:v=\"urn:schemas-microsoft-com:vml\" xmlns:o=\"urn:schemas-microsoft-com:office:office\" xmlns:w=\"urn:schemas-microsoft-com:office:word\" 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div.mbaslikorta\n\t{mso-style-name:m_baslik_orta;\n\tmso-style-priority:99;\n\tmso-margin-top-alt:auto;\n\tmargin-right:0cm;\n\tmso-margin-bottom-alt:auto;\n\tmargin-left:0cm;\n\tfont-size:12.0pt;\n\tfont-family:\"Times New Roman\",\"serif\";}\np.msag, li.msag, div.msag\n\t{mso-style-name:m_sag;\n\tmso-style-priority:99;\n\tmso-margin-top-alt:auto;\n\tmargin-right:0cm;\n\tmso-margin-bottom-alt:auto;\n\tmargin-left:0cm;\n\tfont-size:12.0pt;\n\tfont-family:\"Times New Roman\",\"serif\";}\nspan.E-postaStili21\n\t{mso-style-type:personal;\n\tfont-family:\"Calibri\",\"sans-serif\";\n\tcolor:windowtext;}\nspan.E-postaStili22\n\t{mso-style-type:personal-reply;\n\tfont-family:\"Calibri\",\"sans-serif\";\n\tcolor:#1F497D;}\nspan.BalonMetniChar\n\t{mso-style-name:\"Balon Metni Char\";\n\tmso-style-priority:99;\n\tmso-style-link:\"Balon Metni\";\n\tfont-family:\"Tahoma\",\"sans-serif\";\n\tmso-fareast-language:EN-US;}\n.MsoChpDefault\n\t{mso-style-type:export-only;\n\tfont-size:10.0pt;}\n@page WordSection1\n\t{size:612.0pt 792.0pt;\n\tmargin:70.85pt 70.85pt 70.85pt 70.85pt;}\ndiv.WordSection1\n\t{page:WordSection1;}\n--><\/style><!--[if gte mso 9]><xml>\n<o:shapedefaults v:ext=\"edit\" spidmax=\"1026\" \/>\n<\/xml><![endif]--><!--[if gte mso 9]><xml>\n<o:shapelayout v:ext=\"edit\">\n<o:idmap v:ext=\"edit\" data=\"1\" \/>\n<\/o:shapelayout><\/xml><![endif]--><\/head><body lang=TR link=\"#0563C1\" vlink=\"#954F72\"><div class=WordSection1><p class=MsoNormal>13 \u015eubat 2021 tarihinden \u00f6nce tescil edilmi\u015f olan beyannameler i\u00e7in G\u00fcmr\u00fck Y\u00f6netmeli\u011finin Ge\u00e7ici 16\/3<span style='color:#1F497D'>(<\/span><span style='font-size:9.0pt;color:#7F7F7F;mso-style-textfill-fill-color:#7F7F7F;mso-style-textfill-fill-alpha:100.0%'>Bu f\u0131kray\u0131 de\u011fi\u015ftiren Y\u00f6netmeli\u011fin yay\u0131m\u0131 tarihinden \u00f6nce beyannamesi tescil edilmi\u015f olan ve beyanname ekinde e\u015fyan\u0131n men\u015feini tevsik eden uygun bir men\u015fe \u015fahadetnamesi veya tedarik\u00e7i beyan\u0131 bulunmad\u0131\u011f\u0131 halde men\u015fe esasl\u0131 ticaret politikas\u0131 \u00f6nlemi, ilave g\u00fcmr\u00fck vergisi veya ek mali y\u00fck\u00fcml\u00fcl\u00fck gibi di\u011fer mali y\u00fck\u00fcml\u00fcl\u00fcklerin \u00f6denmedi\u011fi, eksik \u00f6dendi\u011fi veya beyan edilmedi\u011fi tespit edilen e\u015fyan\u0131n men\u015feini tevsik eden uygun bir men\u015fe \u015fahadetnamesinin veya tedarik\u00e7i beyan\u0131n\u0131n 30\/6\/2021 tarihine kadar g\u00fcmr\u00fck idaresine ibraz\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/span><span style='color:#7F7F7F;mso-style-textfill-fill-color:#7F7F7F;mso-style-textfill-fill-alpha:100.0%'>) <\/span>\u00fcnc\u00fc maddesi kapsam\u0131nda de\u011ferlendirilmek \u00fczere uygun men\u015fe \u015fahadetnamesi veya tedarik\u00e7i beyan\u0131 ile birlikte g\u00fcmr\u00fck idaresine yaz\u0131l\u0131 olarak ba\u015fvuruda bulunulmas\u0131 halinde;<o:p><\/o:p><\/p><p class=MsoNormal><o:p>&nbsp;<\/o:p><\/p><p class=MsoNormal style='box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'>G\u00fcmr\u00fck beyannamesinin ekinde e\u015fyan\u0131n men\u015feine dair uygun bir men\u015fe \u015fahadetnamesi veya tedarik\u00e7i beyan\u0131\/uzun d\u00f6nem tedarik\u00e7i beyan\u0131 bulunmamas\u0131na veya<u> <span style='color:red'>&#8220;<a href=\"https:\/\/www.mevzuat.net\/gumruk\/teblig\/2012\/onaylanmiskisi01.aspx#M17\"><span style='color:red'>Onaylanm\u0131\u015f Ki\u015fi Stat\u00fcs\u00fcne \u0130li\u015fkin G\u00fcmr\u00fck Genel Tebli\u011fi (S\u0131ra No: 1)&#8221;nin 17 inci maddesi<\/span><\/a><\/span><\/u>&nbsp;ile <span style='color:red'>&#8220;<a href=\"https:\/\/www.mevzuat.net\/gumruk\/2014\/gumrukislemleriynt.aspx\"><span style='color:red;text-decoration:none'>G\u00fcmr\u00fck \u0130\u015flemlerinin Kolayla\u015ft\u0131r\u0131lmas\u0131 Y\u00f6netmeli\u011fi&#8221; nin 19 uncu maddesi<\/span><\/a>&nbsp;kapsam\u0131nda<\/span> eksik beyan usul\u00fcne g\u00f6re men\u015fe \u015fahadetnamesinin sonradan verilece\u011fi beyan edilmesine ra\u011fmen g\u00fcmr\u00fck idaresine s\u00fcresi i\u00e7inde ibraz edilmemesine veya eksik belgeyle yap\u0131lan beyan\u0131n ye\u015fil hatta i\u015flem g\u00f6rd\u00fc\u011f\u00fc halde &#8220;G\u00fcmr\u00fck \u0130\u015flemlerinin Kolayla\u015ft\u0131r\u0131lmas\u0131 Y\u00f6netmeli\u011fi&#8221; nin&nbsp;<a href=\"https:\/\/www.mevzuat.net\/gumruk\/2014\/gumrukislemleriynt.aspx#M24\"><span style='color:windowtext;text-decoration:none'>24 \u00fcnc\u00fc maddesinin be\u015finci f\u0131kras\u0131<\/span><\/a>&nbsp;uyar\u0131nca s\u00f6z konusu eksikliklerin tamamland\u0131\u011f\u0131n\u0131n eksik belge tamamlama formu ile s\u00fcresi i\u00e7inde bildirilmemesine<o:p><\/o:p><\/p><p class=MsoNormal><o:p>&nbsp;<\/o:p><\/p><p class=MsoNormal style='box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'>Ra\u011fmen e\u015fyan\u0131n tabi oldu\u011fu <u><span style='color:red'>ticaret politikas\u0131 \u00f6nlemi (TP\u00d6), ilave g\u00fcmr\u00fck vergisi (\u0130GV) veya&nbsp;ek mali y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn (EMY) <\/span><\/u>\u00f6denmedi\u011fi, eksik \u00f6dendi\u011fi veya beyan edilmedi\u011fi durumlarda;<o:p><\/o:p><\/p><p class=MsoNormal style='box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><o:p>&nbsp;<\/o:p><\/p><p class=MsoNormal>1. Ek tahakkuk ve ceza karar\u0131 hen\u00fcz d\u00fczenlenmemi\u015fse, TP\u00d6\/\u0130GV\/EMY i\u00e7in ek tahakkuk ve ceza karar\u0131 d\u00fczenlenmemesi,<o:p><\/o:p><\/p><p class=MsoNormal style='box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><o:p>&nbsp;<\/o:p><\/p><p class=MsoNormal>2. Ek tahakkuk ve ceza karar\u0131 d\u00fczenlenmi\u015f ve;<o:p><\/o:p><\/p><p class=MsoNormal style='box-sizing: border-box'>&nbsp;&nbsp;&nbsp; a) hen\u00fcz tebli\u011f edilmemi\u015fse,<o:p><\/o:p><\/p><p class=MsoNormal style='box-sizing: border-box'>&nbsp;&nbsp;&nbsp; b) tebli\u011f edilmi\u015f ancak itiraz s\u00fcresi hen\u00fcz dolmam\u0131\u015fsa,<o:p><\/o:p><\/p><p class=MsoNormal style='box-sizing: border-box'>&nbsp;&nbsp;&nbsp; c) uzla\u015fma ba\u015fvurusu yap\u0131lm\u0131\u015fsa,<o:p><\/o:p><\/p><p class=MsoNormal style='box-sizing: border-box'>&nbsp;&nbsp;&nbsp; d) idari itiraz yoluna ba\u015fvurulmu\u015f ancak hen\u00fcz bir cevap verilmemi\u015fse,<o:p><\/o:p><\/p><p class=MsoNormal style='box-sizing: border-box'>&nbsp;&nbsp;&nbsp; e) idari itiraz yoluna ba\u015fvurulmu\u015f, itiraz reddedilmi\u015f ancak dava a\u00e7ma s\u00fcresi hen\u00fcz dolmam\u0131\u015fsa,<o:p><\/o:p><\/p><p class=MsoNormal style='box-sizing: border-box'>&nbsp;&nbsp;&nbsp; f) idari itiraz yolu kullan\u0131lm\u0131\u015f ve s\u00fcresi i\u00e7inde dava a\u00e7\u0131lm\u0131\u015f olmakla birlikte davas\u0131 derdest ise,<o:p><\/o:p><\/p><p class=MsoNormal><o:p>&nbsp;<\/o:p><\/p><p class=MsoNormal style='box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'>kesinle\u015fmemi\u015f s\u00f6z konusu alacaklar i\u00e7in ek tahakkuk ve ceza karar\u0131n\u0131n iptal edilmesi \u015feklinde i\u015flem yap\u0131lacak olup yukar\u0131da belirtilmi\u015f olan durumlar haricinde kesinle\u015fmi\u015f olan kararlara ili\u015fkin olarak G\u00fcmr\u00fck Y\u00f6netmeli\u011finin Ge\u00e7ici 16\/3 \u00fcnc\u00fc maddesi kapsam\u0131ndaki y\u00fck\u00fcml\u00fc ba\u015fvurular\u0131 kabul edilmeyecektir.<o:p><\/o:p><\/p><p class=MsoNormal style='box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><o:p>&nbsp;<\/o:p><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white'><span style='font-size:11.0pt;font-family:\"Calibri\",\"sans-serif\";mso-fareast-language:EN-US'>Bununla birlikte, g\u00fcmr\u00fck beyannamesi ekinde bulunan <u><span style='color:red'>men\u015fe \u015fahadetnamesi veya EUR.1\/EUR.MED dola\u015f\u0131m belgesi gibi tercihli men\u015fe ispat belgelerinin sonradan kontrol\u00fc sonucunda s\u00f6z konusu belgelerin;<o:p><\/o:p><\/span><\/u><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:11.0pt;font-family:\"Calibri\",\"sans-serif\";mso-fareast-language:EN-US'>Sehven d\u00fczenlendi\u011finin anla\u015f\u0131lmas\u0131 halinde veya ihracat\u00e7\u0131 \u00fclkenin yetkili kurumlar\u0131 taraf\u0131ndan d\u00fczenlenmedi\u011finin anla\u015f\u0131ld\u0131\u011f\u0131 durumlarda ise, g\u00fcmr\u00fck idaresince ba\u015flat\u0131lan bir adli s\u00fcre\u00e7 varsa bu s\u00fcrecin sonunda ilgili merciler taraf\u0131ndan takipsizlik veya beraat karar\u0131n\u0131n verilmi\u015f olmas\u0131 ko\u015fuluyla, <u><span style='color:red'>y\u00fck\u00fcml\u00fcn\u00fcn G\u00fcmr\u00fck Y\u00f6netmeli\u011finin Ge\u00e7ici 16\/3 \u00fcnc\u00fc maddesi kapsam\u0131nda sonradan bir men\u015fe \u015fahadetnamesini g\u00fcmr\u00fck idaresine ibraz etmesi m\u00fcmk\u00fcn bulunmakla birlikte sonradan ibraz edilen men\u015fe \u015fahadetnamesinin sonradan kontrol\u00fcn\u00fcn yap\u0131lmas\u0131 ve sonradan kontrol sonucuna g\u00f6re i\u015flem tesis edilmesi gerekmektedir.<o:p><\/o:p><\/span><\/u><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:11.0pt;font-family:\"Calibri\",\"sans-serif\";mso-fareast-language:EN-US'>Di\u011fer taraftan ge\u00e7erli olmayan EUR.1\/EUR.MED dola\u015f\u0131m belgesi gibi tercihli men\u015fe ispat belgesi yerine G\u00fcmr\u00fck Y\u00f6netmeli\u011finin&nbsp;<a href=\"https:\/\/www.mevzuat.net\/gumruk\/yonetmelik2009\/ynt14.aspx#GM16\"><span style='color:windowtext;text-decoration:none'>Ge\u00e7ici 16\/3 \u00fcnc\u00fc madde<\/span><\/a>&nbsp;kapsam\u0131nda g\u00fcmr\u00fck idaresine ibraz edilen <u><span style='color:red'>men\u015fe \u015fahadetnamesinin TP\u00d6\/EMY hesaplanmas\u0131nda dikkate al\u0131nmas\u0131; s\u00f6z konusu e\u015fyaya ili\u015fkin \u0130GV&#8217;nin ise tahsil edilmesi gerekmektedir.<\/span><\/u><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><o:p>&nbsp;<\/o:p><\/p><p class=MsoNormal>Bilgilerinize<o:p><\/o:p><\/p><div style='border:none;border-bottom:dotted windowtext 3.0pt;padding:0cm 0cm 1.0pt 0cm'><p class=MsoNormal><o:p>&nbsp;<\/o:p><\/p><\/div><p class=MsoNormal><o:p>&nbsp;<\/o:p><\/p><p class=mbaslikorta align=center style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;text-align:center;background:white'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'><br>H\u0130ZMETE \u00d6ZEL<o:p><\/o:p><\/span><\/p><p class=mbaslikorta align=center style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;text-align:center;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>T.C.<br>T\u0130CARET BAKANLI\u011eI<br>G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>Say\u0131 :<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&nbsp;E-20117910-163.99-00062420403<br><b>Konu :<\/b>&nbsp;<a href=\"https:\/\/www.mevzuat.net\/gumruk\/yonetmelik2009\/ynt14.aspx#GM16\"><span style='color:navy'>G\u00fcmr\u00fck Y\u00f6netmeli\u011fi Ge\u00e7ici 16\/3.<br>Maddesinin Uygulanmas\u0131<\/span><\/a><o:p><\/o:p><\/span><\/p><p class=mbaslikorta align=center style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;text-align:center;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:red'>22.03.2021 \/ 62420403<br>DA\u011eITIM YERLER\u0130NE<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>\u0130LG\u0130: a)&nbsp;<a href=\"https:\/\/www.mevzuat.net\/gumruk\/tyazilar\/2020\/ty55808367.aspx\"><span style='color:navy'>14.07.2020 tarihli ve 55808367 say\u0131l\u0131 yaz\u0131m\u0131z.<\/span><\/a><br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; b)&nbsp;<a href=\"https:\/\/www.mevzuat.net\/gumruk\/tyazilar\/2020\/ty58397598.aspx\"><span style='color:navy'>22.10.2020 tarihli ve 58397598 say\u0131l\u0131 yaz\u0131m\u0131z.<\/span><\/a><o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>Bilindi\u011fi \u00fczere, 13 \u015eubat 2021 tarih ve 31394 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan &#8220;G\u00fcmr\u00fck Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik&#8221; ile G\u00fcmr\u00fck Y\u00f6netmeli\u011finin&nbsp;<a href=\"https:\/\/www.mevzuat.net\/gumruk\/yonetmelik2009\/ynt14.aspx#GM16\"><span style='color:navy'>Ge\u00e7ici 16\/3 \u00fcnc\u00fc maddesi<\/span><\/a>&nbsp;a\u015fa\u011f\u0131da yer ald\u0131\u011f\u0131 \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&#8220;(3) Bu f\u0131kray\u0131 de\u011fi\u015ftiren Y\u00f6netmeli\u011fin yay\u0131m\u0131 tarihinden \u00f6nce beyannamesi tescil edilmi\u015f olan ve beyanname ekinde e\u015fyan\u0131n men\u015feini tevsik eden uygun bir men\u015fe \u015fahadetnamesi veya tedarik\u00e7i beyan\u0131 bulunmad\u0131\u011f\u0131 halde men\u015fe esasl\u0131 ticaret politikas\u0131 \u00f6nlemi, ilave g\u00fcmr\u00fck vergisi veya ek mali y\u00fck\u00fcml\u00fcl\u00fck gibi di\u011fer mali y\u00fck\u00fcml\u00fcl\u00fcklerin \u00f6denmedi\u011fi, eksik \u00f6dendi\u011fi veya beyan edilmedi\u011fitespit edilen e\u015fyan\u0131n men\u015feini tevsik eden uygun bir men\u015fe \u015fahadetnamesinin veya tedarik\u00e7i beyan\u0131n\u0131n 30\/6\/2021 tarihine kadar g\u00fcmr\u00fck idaresine ibraz\u0131 m\u00fcmk\u00fcnd\u00fcr.&#8221;<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>Mezkur Y\u00f6netmelik de\u011fi\u015fikli\u011finin yay\u0131mland\u0131\u011f\u0131 13 \u015eubat 2021 tarihinden \u00f6nce tescil edilmi\u015f olan beyannameler i\u00e7in G\u00fcmr\u00fck Y\u00f6netmeli\u011finin Ge\u00e7ici 16\/3 \u00fcnc\u00fc maddesi kapsam\u0131nda de\u011ferlendirilmek \u00fczere uygun men\u015fe \u015fahadetnamesi veya tedarik\u00e7i beyan\u0131 ile birlikte g\u00fcmr\u00fck idaresine yaz\u0131l\u0131 olarak ba\u015fvuruda bulunulmas\u0131 halinde;<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>G\u00fcmr\u00fck beyannamesinin ekinde e\u015fyan\u0131n men\u015feine dair uygun bir men\u015fe \u015fahadetnamesi veya tedarik\u00e7i beyan\u0131\/uzun d\u00f6nem tedarik\u00e7i beyan\u0131 bulunmamas\u0131na veya<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>&#8220;<a href=\"https:\/\/www.mevzuat.net\/gumruk\/teblig\/2012\/onaylanmiskisi01.aspx#M17\"><span style='color:navy'>Onaylanm\u0131\u015f Ki\u015fi Stat\u00fcs\u00fcne \u0130li\u015fkin G\u00fcmr\u00fck Genel Tebli\u011fi (S\u0131ra No: 1)&#8221;nin 17 inci maddesi<\/span><\/a>&nbsp;ile &#8220;<a href=\"https:\/\/www.mevzuat.net\/gumruk\/2014\/gumrukislemleriynt.aspx\"><span style='color:navy'>G\u00fcmr\u00fck \u0130\u015flemlerinin Kolayla\u015ft\u0131r\u0131lmas\u0131 Y\u00f6netmeli\u011fi&#8221; nin 19 uncu maddesi<\/span><\/a>&nbsp;kapsam\u0131nda eksik beyan usul\u00fcne g\u00f6re men\u015fe \u015fahadetnamesinin sonradan verilece\u011fi beyan edilmesine ra\u011fmen g\u00fcmr\u00fck idaresine s\u00fcresi i\u00e7inde ibraz edilmemesine veya eksik belgeyle yap\u0131lan beyan\u0131n ye\u015fil hatta i\u015flem g\u00f6rd\u00fc\u011f\u00fc halde &#8220;G\u00fcmr\u00fck \u0130\u015flemlerinin Kolayla\u015ft\u0131r\u0131lmas\u0131 Y\u00f6netmeli\u011fi&#8221; nin&nbsp;<a href=\"https:\/\/www.mevzuat.net\/gumruk\/2014\/gumrukislemleriynt.aspx#M24\"><span style='color:navy'>24 \u00fcnc\u00fc maddesinin be\u015finci f\u0131kras\u0131<\/span><\/a>&nbsp;uyar\u0131nca s\u00f6z konusu eksikliklerin tamamland\u0131\u011f\u0131n\u0131n eksik belge tamamlama formu ile s\u00fcresi i\u00e7inde bildirilmemesine<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>Ra\u011fmen e\u015fyan\u0131n tabi oldu\u011fu ticaret politikas\u0131 \u00f6nlemi (TP\u00d6), ilave g\u00fcmr\u00fck vergisi (\u0130GV) veya&nbsp; ek mali y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn (EMY) \u00f6denmedi\u011fi, eksik \u00f6dendi\u011fi veya beyan edilmedi\u011fi durumlarda;<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>1. Ek tahakkuk ve ceza karar\u0131 hen\u00fcz d\u00fczenlenmemi\u015fse, TP\u00d6\/\u0130GV\/EMY i\u00e7in ek tahakkuk ve ceza karar\u0131 d\u00fczenlenmemesi,<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>2. Ek tahakkuk ve ceza karar\u0131 d\u00fczenlenmi\u015f ve;<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box'><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>a) hen\u00fcz tebli\u011f edilmemi\u015fse,<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box'><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>b) tebli\u011f edilmi\u015f ancak itiraz s\u00fcresi hen\u00fcz dolmam\u0131\u015fsa,<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box'><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>c) uzla\u015fma ba\u015fvurusu yap\u0131lm\u0131\u015fsa,<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box'><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>d) idari itiraz yoluna ba\u015fvurulmu\u015f ancak hen\u00fcz bir cevap verilmemi\u015fse,<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box'><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>e) idari itiraz yoluna ba\u015fvurulmu\u015f, itiraz reddedilmi\u015f ancak dava a\u00e7ma s\u00fcresi hen\u00fcz dolmam\u0131\u015fsa,<o:p><\/o:p><\/span><\/p><p style='margin:0cm;margin-bottom:.0001pt;background:white;box-sizing: border-box'><span style='font-size:13.0pt;font-family:\"Arial\",\"sans-serif\";color:black'>f) idari itiraz yolu kullan\u0131lm\u0131\u015f ve s\u00fcresi i\u00e7inde dava a\u00e7\u0131lm\u0131\u015f olmakla birlikte davas\u0131 derdest ise,<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>kesinle\u015fmemi\u015f s\u00f6z konusu alacaklar i\u00e7in ek tahakkuk ve ceza karar\u0131n\u0131n iptal edilmesi \u015feklinde i\u015flem yap\u0131lacak olup yukar\u0131da belirtilmi\u015f olan durumlar haricinde kesinle\u015fmi\u015f olan kararlara ili\u015fkin olarak G\u00fcmr\u00fck Y\u00f6netmeli\u011finin Ge\u00e7ici 16\/3 \u00fcnc\u00fc maddesi kapsam\u0131ndaki y\u00fck\u00fcml\u00fc ba\u015fvurular\u0131<br>kabul edilmeyecektir.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>\u00d6te yandan, 13 \u015eubat 2021 tarihinden \u00f6nce tescil edilmi\u015f olan beyannameler i\u00e7in; gerek mezkur tarihten \u00f6nce gerekse de mezkur tarihten sonra G\u00fcmr\u00fck Y\u00f6netmeli\u011finin Ge\u00e7ici 16 nc\u0131 maddesi kapsam\u0131nda e\u015fyan\u0131n men\u015feine ili\u015fkin usul\u00fcne uygun olmayan men\u015fe \u015fahadetnamesi veya tedarik\u00e7i beyan\u0131\/uzun d\u00f6nem tedarik\u00e7i beyan\u0131 ibraz edilerek yap\u0131lm\u0131\u015f\/yap\u0131lacak olan ve g\u00fcmr\u00fck idaresince \u00e7e\u015fitli nedenlerle kabul edilmeyen ba\u015fvurular i\u00e7in de, usul\u00fcne uygun olarak d\u00fczenmi\u015f yeni belgelerle 30 Haziran 2021 tarihine kadar (bu tarih dahil) ba\u015fvuru yap\u0131lmas\u0131 halinde yukar\u0131da s\u0131ralanan maddeler kapsam\u0131nda i\u015flem yap\u0131lacakt\u0131r.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>Bununla birlikte, g\u00fcmr\u00fck beyannamesi ekinde bulunan men\u015fe \u015fahadetnamesi veya EUR.1\/EUR.MED dola\u015f\u0131m belgesi gibi tercihli men\u015fe ispat belgelerinin sonradan kontrol\u00fc sonucunda s\u00f6z konusu belgelerin;<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>Sehven d\u00fczenlendi\u011finin anla\u015f\u0131lmas\u0131 halinde veya<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>\u0130hracat\u00e7\u0131 \u00fclkenin yetkili kurumlar\u0131 taraf\u0131ndan d\u00fczenlenmedi\u011finin anla\u015f\u0131ld\u0131\u011f\u0131 durumlarda ise, g\u00fcmr\u00fck idaresince ba\u015flat\u0131lan bir adli s\u00fcre\u00e7 varsa bu s\u00fcrecin sonunda ilgili merciler taraf\u0131ndan takipsizlik veya beraat karar\u0131n\u0131n verilmi\u015f olmas\u0131 ko\u015fuluyla, y\u00fck\u00fcml\u00fcn\u00fcn G\u00fcmr\u00fck Y\u00f6netmeli\u011finin Ge\u00e7ici 16\/3 \u00fcnc\u00fc maddesi kapsam\u0131nda sonradan bir men\u015fe \u015fahadetnamesini g\u00fcmr\u00fck idaresine ibraz etmesi m\u00fcmk\u00fcn bulunmakla birlikte sonradan ibraz edilen men\u015fe \u015fahadetnamesinin sonradan kontrol\u00fcn\u00fcn yap\u0131lmas\u0131 ve sonradan kontrol sonucuna g\u00f6re i\u015flem tesis edilmesi gerekmektedir.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>Di\u011fer taraftan ge\u00e7erli olmayan EUR.1\/EUR.MED dola\u015f\u0131m belgesi gibi tercihli men\u015fe ispat belgesi yerine G\u00fcmr\u00fck Y\u00f6netmeli\u011finin&nbsp;<a href=\"https:\/\/www.mevzuat.net\/gumruk\/yonetmelik2009\/ynt14.aspx#GM16\"><span style='color:navy'>Ge\u00e7ici 16\/3 \u00fcnc\u00fc madde<\/span><\/a>&nbsp;kapsam\u0131nda g\u00fcmr\u00fck idaresine ibraz edilen men\u015fe \u015fahadetnamesinin TP\u00d6\/EMY hesaplanmas\u0131nda dikkate al\u0131nmas\u0131; s\u00f6z konusu e\u015fyaya ili\u015fkin \u0130GV&#8217;nin ise tahsil edilmesi gerekmektedir.<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>Bilgi ve gere\u011fini rica ederim.<o:p><\/o:p><\/span><\/p><p class=msag align=right style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;text-align:right;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>Mustafa G\u00dcM\u00dc\u015e<br>Bakan a.<br>Genel M\u00fcd\u00fcr<o:p><\/o:p><\/span><\/p><p style='mso-margin-top-alt:0cm;margin-right:0cm;margin-bottom:7.5pt;margin-left:0cm;background:white;box-sizing: border-box;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'>Da\u011f\u0131t\u0131m:<\/span><\/b><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black'><br>T\u00fcm G\u00fcmr\u00fck ve D\u0131\u015f Ticaret B\u00f6lge M\u00fcd\u00fcrl\u00fckleri<o:p><\/o:p><\/span><\/p><p class=MsoNormal><span style='color:#1F497D'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='color:#1F497D'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='color:#1F497D'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><b><span style='font-size:9.0pt;color:#1F497D'><o:p>&nbsp;<\/o:p><\/span><\/b><\/p><p class=MsoNormal><span style='font-size:10.5pt;font-family:\"Arial\",\"sans-serif\";color:black;mso-fareast-language:TR'>DDP Mevzuat Bilgilendirme Servisi<o:p><\/o:p><\/span><\/p><p class=MsoNormal><span style='color:#1F497D'><o:p>&nbsp;<\/o:p><\/span><\/p><\/div><\/body><\/html><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>G\u00fcmr\u00fckler Gen.M\u00fcd&#8217;\u00fcn 22.03.21 tarih 62420403 say\u0131l\u0131 yaz\u0131s\u0131 (Y\u00f6netmeli\u011fin Ge\u00e7ici 16\/3.Mad.Uygulanmas\u0131 Hk)**2018\/11973 BKK kapsam\u0131 men\u015fe ve eur-1 belgesi bulunmayan baz\u0131 mallar\u0131n sonradan olu\u015fan\/olu\u015fabilecek TP\u00d6,\u0130GV veya EMY ek tahakkuk ve ceza uygulamas\u0131.. 13 \u015eubat 2021 tarihinden \u00f6nce tescil edilmi\u015f olan beyannameler i\u00e7in G\u00fcmr\u00fck Y\u00f6netmeli\u011finin Ge\u00e7ici 16\/3(Bu f\u0131kray\u0131 de\u011fi\u015ftiren Y\u00f6netmeli\u011fin yay\u0131m\u0131 tarihinden \u00f6nce beyannamesi tescil edilmi\u015f olan ve<\/p><\/div>\n<div class=\"blog-btn\"><a href=\"https:\/\/www.ddp.com.tr\/TR\/2018-11973_bkk_kapsami_mense_eur_belgesi_igv_tpo_emy_hakkinda\/\" class=\"home-blog-btn\">Daha fazlas\u0131n\u0131 oku<\/a><\/p>\n","protected":false},"author":1,"featured_media":38322,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-38575","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/38575","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/comments?post=38575"}],"version-history":[{"count":2,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/38575\/revisions"}],"predecessor-version":[{"id":38577,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/38575\/revisions\/38577"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media\/38322"}],"wp:attachment":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media?parent=38575"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/categories?post=38575"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/tags?post=38575"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}