{"id":1900,"date":"2019-12-10T23:33:56","date_gmt":"2019-12-10T20:33:56","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/blog\/?p=1900"},"modified":"2019-12-10T23:33:59","modified_gmt":"2019-12-10T20:33:59","slug":"dijital-hizmet-vergisi-hakkinda","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/blog\/dijital-hizmet-vergisi-hakkinda\/","title":{"rendered":"Dijital Hizmet Vergisi Hakk\u0131nda"},"content":{"rendered":"\n

30971 say\u0131l\u0131 resmi gazetede yay\u0131nlanan 7194<\/strong> say\u0131l\u0131 kanun ile art\u0131k Dijital Hizmet Vergisi y\u00fcr\u00fctl\u00fc\u011fe girmi\u015f bulunmaktad\u0131r. bu tarihten itibaren art\u0131k yeni bir vergi daha ortama \u00e7\u0131km\u0131\u015ft\u0131r. Bu vergi asl\u0131nda \u00e7ok dar bir alan\u0131 kapsamaktad\u0131r. Verginin konusu olduk\u00e7a yayg\u0131n olmas\u0131na kar\u015f\u0131n, Muafiyet ve istisnalar b\u00f6l\u00fcm\u00fcnde “T\u00fcrkiye\u2019de elde edilen\u00a0has\u0131lat\u0131\u00a020 milyon T\u00fcrk liras\u0131ndan veya d\u00fcnya genelinde elde edilen has\u0131lat\u0131 750 milyon avrodan veya muadili yabanc\u0131 para kar\u015f\u0131l\u0131\u011f\u0131 T\u00fcrk liras\u0131ndan az olanlar dijital hizmet vergisinden muaft\u0131r.<\/strong>” maddesi ile bu vergiye tabi olan i\u015fletmelerin say\u0131s\u0131 olduk\u00e7a az olacakt\u0131r.<\/p>\n\n\n\n

Verginin konusu<\/h2>\n\n\n\n

Kanunun 1. maddesine g\u00f6re verginin konusuna giren durumlar a\u015fa\u011f\u0131dad\u0131r;<\/p>\n\n\n\n

1.f\u0131kra; T\u00fcrkiye\u2019de sunulan a\u015fa\u011f\u0131daki hizmetlerden elde edilen\u00a0has\u0131lat, dijital hizmet vergisine tabidir:<\/p>\n\n\n\n

a) Dijital ortamda sunulan her t\u00fcrl\u00fc reklam hizmetleri<\/strong> (reklam kontrol ve performans \u00f6l\u00e7\u00fcm hizmetleri, kullan\u0131c\u0131larla ilgili veri iletimi ve y\u00f6netimi gibi hizmetler ile reklam\u0131n sunulmas\u0131na ili\u015fkin teknik hizmetler d\u00e2hil)
b) Sesli, g\u00f6rsel veya dijital herhangi bir i\u00e7eri\u011fin (bilgisayar programlar\u0131, uygulamalar, m\u00fczik, video, oyunlar, oyun i\u00e7i uygulamalar ve benzerleri d\u00e2hil) dijital ortamda sat\u0131\u015f\u0131 ile bu i\u00e7eriklerin dijital ortamda dinlenmesine, izlenmesine, oynanmas\u0131na veya elektronik cihazlara kaydedilmesine veya bu cihazlarda kullan\u0131lmas\u0131na y\u00f6nelik dijital ortamda sunulan hizmetler
c) Kullan\u0131c\u0131lar\u0131n birbirleriyle etkile\u015fime ge\u00e7ebilecekleri dijital ortamlar\u0131n sa\u011flanmas\u0131 ve i\u015fletilmesi hizmetleri (kullan\u0131c\u0131lar aras\u0131nda bir mal veya hizmetin sat\u0131lmas\u0131na veya sat\u0131lmas\u0131n\u0131n kolayla\u015ft\u0131r\u0131lmas\u0131na y\u00f6nelik sunulan hizmetler d\u00e2hil)<\/p>\n\n\n\n

2.f\u0131kra; Birinci f\u0131krada say\u0131lan hizmetlere y\u00f6nelik dijital ortamda dijital hizmet sa\u011flay\u0131c\u0131lar\u0131 taraf\u0131ndan verilen arac\u0131l\u0131k hizmetlerinden elde edilen\u00a0has\u0131lat\u00a0da dijital hizmet vergisine tabidir.<\/p>\n\n\n\n

Verginin sorumlusu<\/h2>\n\n\n\n

Bu vergiye tabi olan m\u00fckellef veya vergi sorumlular\u0131 kanunun 3. maddesinde a\u00e7\u0131klanm\u0131\u015ft\u0131r;<\/p>\n\n\n\n

1.f\u0131kra; Dijital hizmet vergisinin m\u00fckellefi, dijital hizmet sa\u011flay\u0131c\u0131lar\u0131d\u0131r. <\/strong>Bunlar\u0131n,\u00a031\/12\/1960\u00a0tarihli ve 193 say\u0131l\u0131 Gelir Vergisi Kanunu ile 13\/6\/2006 tarihli ve 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu bak\u0131m\u0131ndan tam m\u00fckellef olup olmamas\u0131, dar m\u00fckellefiyette s\u00f6z konusu faaliyetleri T\u00fcrkiye\u2019de bulunan i\u015f yeri veya daimi temsilcileri vas\u0131tas\u0131yla ger\u00e7ekle\u015ftirip ger\u00e7ekle\u015ftirmemesi dijital hizmet vergisi m\u00fckellefiyetine tesir etmez.<\/p>\n\n\n\n

2.f\u0131kra; M\u00fckellefin T\u00fcrkiye i\u00e7inde ikametg\u00e2h\u0131n\u0131n, i\u015f yerinin, kanuni ve i\u015f merkezlerinin bulunmamas\u0131 h\u00e2lleri ile gerekli g\u00f6r\u00fclen di\u011fer h\u00e2llerde Hazine ve Maliye Bakanl\u0131\u011f\u0131, vergi alaca\u011f\u0131n\u0131n emniyet alt\u0131na al\u0131nmas\u0131 amac\u0131yla vergiye tabi i\u015flemlere taraf olanlar ile i\u015fleme ve \u00f6demeye arac\u0131l\u0131k edenleri verginin \u00f6denmesinden sorumlu tutabilir.<\/p>\n\n\n\n

Muafiyet ve istisna<\/h2>\n\n\n\n

Bu vergiden istisna olanalar 4. maddede belirtilmi\u015ftir;<\/p>\n\n\n\n

1.f\u0131kra; \u0130lgili hesap d\u00f6neminden \u00f6nceki hesap d\u00f6neminde, 1 inci maddede say\u0131lan hizmetlere ili\u015fkin, T\u00fcrkiye\u2019de elde edilen\u00a0has\u0131lat\u0131\u00a020 milyon T\u00fcrk liras\u0131ndan veya d\u00fcnya genelinde elde edilen has\u0131lat\u0131 750 milyon avrodan veya muadili yabanc\u0131 para kar\u015f\u0131l\u0131\u011f\u0131 T\u00fcrk liras\u0131ndan az olanlar<\/strong> dijital hizmet vergisinden muaft\u0131r. M\u00fckellefin, finansal muhasebe a\u00e7\u0131s\u0131ndan\u00a0konsolide\u00a0bir grubun \u00fcyesi olmas\u0131 h\u00e2linde, bu hadlerin uygulanmas\u0131nda grubun verginin konusuna giren hizmetlere ili\u015fkin elde etti\u011fi toplam has\u0131lat dikkate al\u0131n\u0131r.<\/p>\n\n\n\n

Verginin oran\u0131 ve hesab\u0131<\/h2>\n\n\n\n

5. maddede ise Dijital Hizmet Vergisinin en \u00f6nemli bir b\u00f6l\u00fcm\u00fc olan verginin matrah\u0131, verginin oran\u0131 ve hesab\u0131 bilgileri yer al\u0131r;<\/p>\n\n\n\n

1.f\u0131kra; Dijital hizmet vergisinin matrah\u0131, ilgili vergilendirme d\u00f6neminde verginin konusuna giren hizmetler nedeniyle elde edilen\u00a0has\u0131latt\u0131r.\u00a0Has\u0131lat\u0131n\u00a0d\u00f6viz ile hesaplanmas\u0131 h\u00e2linde d\u00f6viz, has\u0131lat\u0131n elde edildi\u011fi tarihte ge\u00e7erli olan T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 d\u00f6viz al\u0131\u015f kuru \u00fczerinden T\u00fcrk paras\u0131na \u00e7evrilir.<\/p>\n\n\n\n

2.f\u0131kra; Verginin matrah\u0131ndan gider, maliyet ve vergi ad\u0131 alt\u0131nda indirim yap\u0131lmaz. Dijital hizmet vergisi, fatura ve fatura yerine ge\u00e7en belgelerde ayr\u0131ca g\u00f6sterilmez.<\/p>\n\n\n\n

3.f\u0131kra; Dijital hizmet vergisi oran\u0131 %7,5\u2019tir.<\/strong><\/p>\n\n\n\n

4.f\u0131kra; Dijital hizmet vergisi, matraha oran\u0131n uygulanmas\u0131 suretiyle hesaplan\u0131r. Bu \u015fekilde hesaplanan vergiden herhangi bir indirim yap\u0131lmaz.<\/p>\n\n\n\n

5.f\u0131kra; Cumhurba\u015fkan\u0131, \u00fc\u00e7\u00fcnc\u00fc f\u0131krada belirtilen oran\u0131, hizmet t\u00fcrleri itibar\u0131yla ayr\u0131\u00a0ayr\u0131\u00a0veya birlikte %1\u2019e kadar indirmeye, iki kat\u0131na kadar art\u0131rmaya yetkilidir.<\/p>\n\n\n\n

Vergilendirme D\u00f6nemi<\/h2>\n\n\n\n

Vergilendirme d\u00f6nemi, verginin beyan\u0131, tarh\u0131 ve \u00f6denmesi<\/strong> bilgileride kanunun 6. maddesinde yer al\u0131r;<\/p>\n\n\n\n

1.f\u0131kra; Dijital hizmet vergisinde vergilendirme d\u00f6nemi, takvim y\u0131l\u0131n\u0131n birer ayl\u0131k d\u00f6nemleridir<\/strong>. Ancak Hazine ve Maliye Bakanl\u0131\u011f\u0131, hizmet t\u00fcrlerine ve m\u00fckelleflerin faaliyet hacimlerine g\u00f6re birer ayl\u0131k vergilendirme d\u00f6nemi yerine \u00fc\u00e7er ayl\u0131k vergilendirme d\u00f6nemi tespit etmeye yetkilidir.<\/p>\n\n\n\n

2.f\u0131kra; Dijital hizmet vergisi, m\u00fckellefin beyan\u0131 \u00fczerine tarh olunur.<\/strong> 3 \u00fcnc\u00fc maddenin ikinci f\u0131kras\u0131n\u0131n uyguland\u0131\u011f\u0131 durumlarda, bu beyan vergi kesintisi yapmakla sorumlu tutulanlar taraf\u0131ndan yap\u0131l\u0131r.<\/p>\n\n\n\n

3.f\u0131kra; M\u00fckellefler ve vergi kesintisi yapmakla sorumlu tutulanlar, dijital hizmet vergisi beyannamelerini, vergilendirme d\u00f6nemini takip eden ay\u0131n sonuna kadar ilgili vergi dairesine vermekle y\u00fck\u00fcml\u00fcd\u00fcrler.<\/strong><\/p>\n\n\n\n

6.f\u0131kra; Beyanname vermek mecburiyetinde olan m\u00fckellefler ile vergi kesmekle sorumlu tutulanlar, bir vergilendirme d\u00f6nemine ait dijital hizmet vergisini beyanname verme s\u00fcresi i\u00e7inde \u00f6derler.<\/strong><\/p>\n\n\n\n

Uyar\u0131: Sadece<\/strong> \u00f6nemli yerleri \u00f6zetlemeye \u00e7al\u0131\u015ft\u0131k, l\u00fctfen kanunu t\u00fcm\u00fcyle incelemek i\u00e7in 7194 say\u0131l\u0131 kanuna bak\u0131n\u0131z<\/em>. Bu kanunu ilgili resmi gazetede bulabilirsiniz;<\/em> https:\/\/www.resmigazete.gov.tr\/eskiler\/2019\/12\/20191207-1.htm<\/a><\/em><\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

30971 say\u0131l\u0131 resmi gazetede yay\u0131nlanan 7194 say\u0131l\u0131 kanun ile art\u0131k Dijital Hizmet Vergisi y\u00fcr\u00fctl\u00fc\u011fe girmi\u015f bulunmaktad\u0131r. bu tarihten itibaren art\u0131k yeni bir vergi daha ortama \u00e7\u0131km\u0131\u015ft\u0131r. Bu vergi asl\u0131nda \u00e7ok dar bir alan\u0131 kapsamaktad\u0131r. Verginin konusu olduk\u00e7a yayg\u0131n olmas\u0131na kar\u015f\u0131n, Muafiyet ve istisnalar b\u00f6l\u00fcm\u00fcnde “T\u00fcrkiye\u2019de elde edilen\u00a0has\u0131lat\u0131\u00a020 milyon T\u00fcrk liras\u0131ndan veya d\u00fcnya genelinde elde edilen …<\/p>\n","protected":false},"author":1,"featured_media":1901,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30],"tags":[451,450,380,455,453,456,106,452,454],"class_list":["post-1900","post","type-post","status-publish","format-standard","has-post-thumbnail","","category-genel","tag-451","tag-dijital-hizmet-vergisi","tag-kanun","tag-kisaca","tag-muafiyet","tag-ozeti","tag-resmi-gazete","tag-verginin-konusu","tag-verginin-orani"],"yoast_head":"\nDijital Hizmet Vergisi nedir, 7194 kanun hakk\u0131nda \u00f6nemli ve \u00f6zet bilgiler<\/title>\n<meta name=\"description\" content=\"Dijital Hizmet Vergisi resmi gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fcl\u00fc\u011fe girdi. 7194 say\u0131l\u0131 kanunda yer alan Dijital Hizmet Vergisi hakk\u0131nda \u00f6nemli ve k\u0131sa bilgiler\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.muhasebedersleri.com\/blog\/dijital-hizmet-vergisi-hakkinda\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dijital Hizmet Vergisi nedir, 7194 kanun hakk\u0131nda \u00f6nemli ve \u00f6zet bilgiler\" \/>\n<meta property=\"og:description\" content=\"Dijital Hizmet Vergisi resmi gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fcl\u00fc\u011fe girdi. 7194 say\u0131l\u0131 kanunda yer alan Dijital Hizmet Vergisi hakk\u0131nda \u00f6nemli ve k\u0131sa bilgiler\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.muhasebedersleri.com\/blog\/dijital-hizmet-vergisi-hakkinda\/\" \/>\n<meta property=\"og:site_name\" content=\"Muhasebe Blog\" \/>\n<meta property=\"article:published_time\" content=\"2019-12-10T20:33:56+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-12-10T20:33:59+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.muhasebedersleri.com\/blog\/wp-content\/uploads\/2019\/12\/dijital-hizmet-vergisi.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"350\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Ahmet\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Yazan:\" \/>\n\t<meta name=\"twitter:data1\" content=\"Ahmet\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/dijital-hizmet-vergisi-hakkinda\/\",\"url\":\"https:\/\/www.muhasebedersleri.com\/blog\/dijital-hizmet-vergisi-hakkinda\/\",\"name\":\"Dijital Hizmet Vergisi nedir, 7194 kanun hakk\u0131nda \u00f6nemli ve \u00f6zet bilgiler\",\"isPartOf\":{\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/#website\"},\"datePublished\":\"2019-12-10T20:33:56+00:00\",\"dateModified\":\"2019-12-10T20:33:59+00:00\",\"author\":{\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/#\/schema\/person\/30e5803c17e4ed23e09c6224c564f10d\"},\"description\":\"Dijital Hizmet Vergisi resmi gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fcl\u00fc\u011fe girdi. 7194 say\u0131l\u0131 kanunda yer alan Dijital Hizmet Vergisi hakk\u0131nda \u00f6nemli ve k\u0131sa bilgiler\",\"breadcrumb\":{\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/dijital-hizmet-vergisi-hakkinda\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.muhasebedersleri.com\/blog\/dijital-hizmet-vergisi-hakkinda\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/dijital-hizmet-vergisi-hakkinda\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Ana sayfa\",\"item\":\"https:\/\/www.muhasebedersleri.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Dijital Hizmet Vergisi Hakk\u0131nda\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/#website\",\"url\":\"https:\/\/www.muhasebedersleri.com\/blog\/\",\"name\":\"Muhasebe Blog\",\"description\":\"Muhasebe hakk\u0131nda her\u015fey\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.muhasebedersleri.com\/blog\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"tr\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/#\/schema\/person\/30e5803c17e4ed23e09c6224c564f10d\",\"name\":\"Ahmet\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g\",\"caption\":\"Ahmet\"},\"url\":\"http:\/\/www.muhasebedersleri.com\/blog\/author\/hakan\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Dijital Hizmet Vergisi nedir, 7194 kanun hakk\u0131nda \u00f6nemli ve \u00f6zet bilgiler","description":"Dijital Hizmet Vergisi resmi gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fcl\u00fc\u011fe girdi. 7194 say\u0131l\u0131 kanunda yer alan Dijital Hizmet Vergisi hakk\u0131nda \u00f6nemli ve k\u0131sa bilgiler","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.muhasebedersleri.com\/blog\/dijital-hizmet-vergisi-hakkinda\/","og_locale":"tr_TR","og_type":"article","og_title":"Dijital Hizmet Vergisi nedir, 7194 kanun hakk\u0131nda \u00f6nemli ve \u00f6zet bilgiler","og_description":"Dijital Hizmet Vergisi resmi gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fcl\u00fc\u011fe girdi. 7194 say\u0131l\u0131 kanunda yer alan Dijital Hizmet Vergisi hakk\u0131nda \u00f6nemli ve k\u0131sa bilgiler","og_url":"https:\/\/www.muhasebedersleri.com\/blog\/dijital-hizmet-vergisi-hakkinda\/","og_site_name":"Muhasebe Blog","article_published_time":"2019-12-10T20:33:56+00:00","article_modified_time":"2019-12-10T20:33:59+00:00","og_image":[{"width":600,"height":350,"url":"https:\/\/www.muhasebedersleri.com\/blog\/wp-content\/uploads\/2019\/12\/dijital-hizmet-vergisi.jpg","type":"image\/jpeg"}],"author":"Ahmet","twitter_card":"summary_large_image","twitter_misc":{"Yazan:":"Ahmet","Tahmini okuma s\u00fcresi":"5 dakika"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.muhasebedersleri.com\/blog\/dijital-hizmet-vergisi-hakkinda\/","url":"https:\/\/www.muhasebedersleri.com\/blog\/dijital-hizmet-vergisi-hakkinda\/","name":"Dijital Hizmet Vergisi nedir, 7194 kanun hakk\u0131nda \u00f6nemli ve \u00f6zet bilgiler","isPartOf":{"@id":"https:\/\/www.muhasebedersleri.com\/blog\/#website"},"datePublished":"2019-12-10T20:33:56+00:00","dateModified":"2019-12-10T20:33:59+00:00","author":{"@id":"https:\/\/www.muhasebedersleri.com\/blog\/#\/schema\/person\/30e5803c17e4ed23e09c6224c564f10d"},"description":"Dijital Hizmet Vergisi resmi gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fcl\u00fc\u011fe girdi. 7194 say\u0131l\u0131 kanunda yer alan Dijital Hizmet Vergisi hakk\u0131nda \u00f6nemli ve k\u0131sa bilgiler","breadcrumb":{"@id":"https:\/\/www.muhasebedersleri.com\/blog\/dijital-hizmet-vergisi-hakkinda\/#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.muhasebedersleri.com\/blog\/dijital-hizmet-vergisi-hakkinda\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.muhasebedersleri.com\/blog\/dijital-hizmet-vergisi-hakkinda\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Ana sayfa","item":"https:\/\/www.muhasebedersleri.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Dijital Hizmet Vergisi Hakk\u0131nda"}]},{"@type":"WebSite","@id":"https:\/\/www.muhasebedersleri.com\/blog\/#website","url":"https:\/\/www.muhasebedersleri.com\/blog\/","name":"Muhasebe Blog","description":"Muhasebe hakk\u0131nda her\u015fey","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.muhasebedersleri.com\/blog\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"tr"},{"@type":"Person","@id":"https:\/\/www.muhasebedersleri.com\/blog\/#\/schema\/person\/30e5803c17e4ed23e09c6224c564f10d","name":"Ahmet","image":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/www.muhasebedersleri.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g","caption":"Ahmet"},"url":"http:\/\/www.muhasebedersleri.com\/blog\/author\/hakan\/"}]}},"views":4223,"_links":{"self":[{"href":"http:\/\/www.muhasebedersleri.com\/blog\/wp-json\/wp\/v2\/posts\/1900","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.muhasebedersleri.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.muhasebedersleri.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.muhasebedersleri.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.muhasebedersleri.com\/blog\/wp-json\/wp\/v2\/comments?post=1900"}],"version-history":[{"count":1,"href":"http:\/\/www.muhasebedersleri.com\/blog\/wp-json\/wp\/v2\/posts\/1900\/revisions"}],"predecessor-version":[{"id":1902,"href":"http:\/\/www.muhasebedersleri.com\/blog\/wp-json\/wp\/v2\/posts\/1900\/revisions\/1902"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/www.muhasebedersleri.com\/blog\/wp-json\/wp\/v2\/media\/1901"}],"wp:attachment":[{"href":"http:\/\/www.muhasebedersleri.com\/blog\/wp-json\/wp\/v2\/media?parent=1900"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.muhasebedersleri.com\/blog\/wp-json\/wp\/v2\/categories?post=1900"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.muhasebedersleri.com\/blog\/wp-json\/wp\/v2\/tags?post=1900"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}