{"id":4780,"date":"2015-01-18T16:00:42","date_gmt":"2015-01-18T14:00:42","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/tasit-alim-satiminda-kdv-ve-otv-uygulamasi\/"},"modified":"2023-12-28T16:12:17","modified_gmt":"2023-12-28T13:12:17","slug":"tasit-alim-satiminda-kdv-ve-otv-uygulamasi","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=4780","title":{"rendered":"Ta\u015f\u0131t Al\u0131m – Sat\u0131m\u0131nda KDV ve \u00d6TV Uygulamas\u0131"},"content":{"rendered":"\t\t
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Ta\u015f\u0131t Al\u0131m – Sat\u0131m\u0131nda KDV ve \u00d6TV Uygulamas\u0131<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Yakup USLU <\/strong>
E. Gelirler Gn. Md. Yrd.<\/strong><\/p>\n

I- G\u0130R\u0130\u015e:<\/strong><\/p>\n

Son g\u00fcnlerde s\u0131k\u00e7a, ta\u015f\u0131t al\u0131m-sat\u0131m\u0131nda KDV uygulamas\u0131 ve \u00f6zellikle binek ara\u00e7lar\u0131nda uygulanacak KDV oran\u0131 konusunda sorular sorulmakta ve teredd\u00fctlerin oldu\u011fu anla\u015f\u0131lmaktad\u0131r.<\/p>\n

Bu nedenle, ta\u015f\u0131t al\u0131m-sat\u0131m\u0131nda ve \u00f6zellikle binek arac\u0131 al\u0131m sat\u0131m\u0131nda vergi uygulamas\u0131na k\u0131saca de\u011finece\u011fiz.<\/p>\n

2- TA\u015eIT ALIM-SATIMINDA KDV UYGULAMASI<\/strong><\/p>\n

a) KDV\u2019ye Tabi Olmayan Ta\u015f\u0131t-Al\u0131m Sat\u0131m\u0131:<\/p>\n

Bu konuda, KDV Kanununun iki h\u00fckm\u00fc kar\u015f\u0131m\u0131za \u00e7\u0131kmaktad\u0131r.<\/p>\n

Bunlardan ilki, KDV Kanunu’nun 1. maddesinde yer alan; ticari, s\u0131nai, zirai faaliyet ve serbest meslek faaliyeti \u00e7er\u00e7evesinde yap\u0131lan teslim ve hizmetlerin, KDV\u2019nin konusuna girdi\u011fine ili\u015fkin h\u00fck\u00fcm.<\/p>\n

Bu nitelikte olmayan teslimler, bu arada ara\u00e7 teslimleri KDV\u2019ye tabi tutulmaz.<\/p>\n

\u00d6rne\u011fin, vergi m\u00fckellefi olmayan bir kimsenin \u00f6zel m\u00fclkiyetinde bulunan bir binek otomobilinin tesliminde KDV uygulanmaz.<\/p>\n

Di\u011fer bir \u00f6rnek, KDV m\u00fckellefi olmayan dernek ve vak\u0131f gibi ki\u015filerin ticari nitelikte olmayan ta\u015f\u0131t sat\u0131\u015flar\u0131 yine KDV\u2019ye tabi de\u011fildir.<\/p>\n

Bu gibi kimselerden ta\u015f\u0131t alan ger\u00e7ek usule tabi KDV m\u00fckellefleri, bu al\u0131mlar\u0131 i\u00e7in VUK mad. 234\u2019e g\u00f6re, gider pusulas\u0131 d\u00fczenleyip, bu belge ile al\u0131m yaparlar. Bu i\u015flemde, KDV olmad\u0131\u011f\u0131 gibi, gelir vergisi tevkifat\u0131 da uygulanmaz (GVK Gn. Teb. no: 172\/IV)<\/p>\n

\u0130kincisi ise, basit usule tabi m\u00fckelleflerin teslimleri de KDVKanununun mad. 17\/4-a g\u00f6re KDV\u2019den istisna olmas\u0131d\u0131r.<\/p>\n

Bu h\u00fckme g\u00f6re, basit usule tabi m\u00fckelleflerin, i\u015flerinde kulland\u0131klar\u0131 ticari ara\u00e7lar\u0131n (binek ara\u00e7lar\u0131 dahil) sat\u0131\u015f\u0131nda KDV s\u00f6z konusu olmayacakt\u0131r.<\/p>\n

Bu ara\u00e7lar\u0131n sat\u0131\u015f\u0131nda fatura d\u00fczenleme zorunlulu\u011fu da yoktur. Noter sat\u0131\u015f senedi yeterlidir. (GVK Gn. Teb. no: 230\/4)<\/p>\n

Bu konuda \u00f6zellikle bir hususun alt\u0131n\u0131 \u00e7izerek belirtmek istiyoruz; bu i\u015flemler s\u0131f\u0131r KDV oran\u0131 uygulanan i\u015flemler de\u011fildir. Bu i\u015flemler, vergiye tabi olmayan i\u015flemlerdir. Baz\u0131 g\u00f6r\u00fc\u015f sahipleri, bu i\u015flemleri, s\u0131f\u0131r (0) KDV uygulamas\u0131 olarak ifade etmektedirler. Bu ifade tarz\u0131, terminolojik (terim) olarak do\u011fru bir ifade de\u011fildir. \u00c7\u00fcnk\u00fc, bug\u00fcnk\u00fc KDV uygulamas\u0131nda s\u0131f\u0131r (0) vergi oran\u0131 uygulamas\u0131 yoktur.<\/p>\n

b) %18 KDVOran\u0131na Tabi Ta\u015f\u0131t Al\u0131m-Sat\u0131m\u0131:<\/p>\n

A\u015fa\u011f\u0131da da belirtilece\u011fi \u00fczere, kullan\u0131lm\u0131\u015f binek otomobiller d\u0131\u015f\u0131nda kalan t\u00fcm ara\u00e7lar\u0131n tesliminde %18 KDV oran\u0131 uygulan\u0131r.<\/p>\n

Di\u011fer bir ifade ile genel kural olarak t\u00fcm ara\u00e7lar\u0131n tesliminde %18 KDV oran\u0131 uygulan\u0131r. Ancak, bu uygulaman\u0131n kullan\u0131lm\u0131\u015f binek otomobilleri i\u00e7in iki istisnas\u0131 vard\u0131r.<\/p>\n

Bunlar, a\u015fa\u011f\u0131da belirtilmi\u015ftir.<\/p>\n

c) Kullan\u0131lm\u0131\u015f Binek Ara\u00e7lar\u0131nda %1 KDV Oran\u0131 Uygulamas\u0131:<\/p>\n

KDV oranlar\u0131n\u0131 d\u00fczenleyen 2007\/13033 say\u0131l\u0131 BKK\u2019ya ekli (I) say\u0131l\u0131 listenin 9. s\u0131ras\u0131 aynen \u015f\u00f6yledir:<\/p>\n

\u201c 9- A\u015fa\u011f\u0131da tan\u0131mlar\u0131 yap\u0131lan motorlu ta\u015f\u0131tlardan yaln\u0131z \u201ckullan\u0131lm\u0131\u015f\u201d olanlar,<\/p>\n

\u201cT\u00fcrk G\u00fcmr\u00fck Tarife Cetvelinin (2009\/14812 say\u0131l\u0131 kararla eklenen ibare. (Y\u00fcr: 30.3.2009) \u201c8701.90.50.00.00 kullan\u0131lm\u0131\u015f olanlar ile\u201d 87.03 pozisyonundaki binek otomobilleri ve esas itibariyle insan ta\u015f\u0131mak \u00fczere imal edilmi\u015f di\u011fer motorlu ta\u015f\u0131tlar (87.02 pozisyonuna girenler hari\u00e7) (stey\u015f\u0131n vagonlar ve yar\u0131\u015f arabalar\u0131 dahil). [(Yaln\u0131z binek otomobilleri, stey\u015f\u0131n vagonlar, yar\u0131\u015f arabalar\u0131, arazi ta\u015f\u0131tlar\u0131, jipler, vb., motorlu karavanlar, elektrik, gaz, g\u00fcne\u015f enerjili vb. motorlu ta\u015f\u0131tlar, \u201c8703.10.11.00.00 \u00f6zellikle kar \u00fczerinde hareket etmek i\u00e7in dizayn edilmi\u015f s\u0131k\u0131\u015ft\u0131rma ate\u015flemeli i\u00e7ten yanmal\u0131 pistonlu motorlu olanlar (dizel veya yar\u0131 dizel) veya k\u0131v\u0131lc\u0131m ate\u015flemeli i\u00e7ten yanmal\u0131 pistonlu motorlu ta\u015f\u0131tlar\u201d, \u201c8703.10.18.00.00 di\u011ferleri\u201d] [Ambulanslar, mahkum ta\u015f\u0131maya mahsus arabalar, para arabalar\u0131, cenaze arabalar\u0131, itfaiye \u00f6nc\u00fc arabalar\u0131 gibi \u00f6zel ama\u00e7la yap\u0131lm\u0131\u015f motorlu ta\u015f\u0131tlar hari\u00e7.] (Katma De\u011fer Vergisi Kanunu’nun 30\/b maddesine g\u00f6re binek otomobillerinin al\u0131m\u0131nda y\u00fcklenilen katma de\u011fer vergisini indirim hakk\u0131 bulunan m\u00fckelleflerin, bu ara\u00e7lar\u0131 tesliminde bu Karar\u0131n 1 inci maddesinin (a) bendinde \u00f6ng\u00f6r\u00fclen vergi oran\u0131 uygulan\u0131r.)\u201d<\/p>\n

Yukar\u0131da yer alan h\u00fck\u00fcmden de g\u00f6r\u00fclece\u011fi \u00fczere, GT\u0130C\u2019nin 87.03 grubundaki ara\u00e7lar binek arac\u0131 say\u0131l\u0131r ve bu ara\u00e7lardan kullan\u0131lm\u0131\u015f olanlar\u0131n tesliminde %1 oran\u0131 uygulan\u0131r.<\/p>\n

S\u00f6z konusu BKK\u2019n\u0131n 1. maddesinin 5. f\u0131kras\u0131nda da \u00d6TV\u2019ye tabi olmayan ta\u015f\u0131tlar, kullan\u0131lm\u0131\u015f ta\u015f\u0131t olarak tan\u0131mlanm\u0131\u015ft\u0131r. Bu durumda, genel kural, kullan\u0131lm\u0131\u015f binek ara\u00e7lar\u0131n\u0131n tesliminde %1 oran\u0131n uygulanmas\u0131d\u0131r.<\/p>\n

Ancak, 9\u2019uncu s\u0131ran\u0131n sonunda yer alan parantez i\u00e7i h\u00fck\u00fcmde, KDVKanununun 30\/b maddesine g\u00f6re binek otomobillerinin al\u0131m\u0131nda y\u00fcklenilen KDV\u2019yi indirim hakk\u0131 bulunan m\u00fckelleflerin (ara\u00e7 kiralama \u015firketleri ile binek ara\u00e7lar\u0131 ile nakliyecilik yapan veya di\u011fer \u015fekillerde i\u015fleten firmalar\u0131n), bu binek ara\u00e7lar\u0131n\u0131n teslimlerinde %18 oran\u0131n\u0131 uygulayacaklard\u0131r.<\/p>\n

Bu konuda, idarenin verdi\u011fi \u00e7e\u015fitli \u00f6zelgelerde, ikinci el oto al\u0131m – sat\u0131m\u0131 yapan oto galericili\u011fi diye isimlendirilen firmalar\u0131n, binek otomobil al\u0131mlar\u0131nda y\u00fcklendi\u011fi vergiyi indirim haklar\u0131n\u0131n bulunmad\u0131\u011f\u0131 (bu vergi maliyet unsuru veya gider kabul edilece\u011fi) i\u00e7in, bu m\u00fckelleflerin binek arac\u0131 sat\u0131\u015f\u0131nda %1 oran\u0131 uygulanaca\u011f\u0131 belirtilmi\u015ftir.<\/p>\n

KDV\u2019nin 30\/b maddesinin gerek\u00e7esinde (bu madde TBMM\u2019ye ilk sevk edildi\u011finde tasar\u0131 mad. 33\/b idi), i\u015fletmeye ait binek otomobilleri ile ilgili KDV\u2019nin indirilemeyece\u011fi, bu \u015fekilde \u00f6zel otomobillerin muvazaal\u0131 olarak i\u015fletmelere sokulmas\u0131 suretiyle \u00f6zel t\u00fcketiminin te\u015fvik edilmemesi ve vergi kayb\u0131na sebebiyet verilmemesinin ama\u00e7 edindi\u011fi belirtilmi\u015ftir.<\/p>\n

Bu gerek\u00e7enin yaz\u0131ld\u0131\u011f\u0131, 1984 y\u0131l\u0131n\u0131n sonlar\u0131na do\u011fru benzer bir h\u00fck\u00fcmde, GVK mad. 40\/5 de yer alm\u0131\u015ft\u0131r. 1.1.1985-31.12.1998 aras\u0131nda uygulanan bu h\u00fck\u00fcmle, i\u015fletmeye dahil binek otomobillerinin giderlerinin yar\u0131s\u0131, gider olarak kabul edilmi\u015f, di\u011fer yar\u0131s\u0131 ise KKEG olarak dikkate al\u0131nm\u0131\u015ft\u0131r.<\/p>\n

Bu h\u00fck\u00fcmlerin ortak amac\u0131, i\u015fletmenin demirba\u015f\u0131na kay\u0131tl\u0131 binek ara\u00e7lar\u0131n\u0131n KDV\u2019sinin ve giderlerinin bir k\u0131sm\u0131n\u0131n indiriminin kabul edilmemesidir.<\/p>\n

Ancak, i\u015fletmenin faaliyeti ara\u00e7 al\u0131m-sat\u0131m\u0131 olmas\u0131 halinde, bu ara\u00e7lar art\u0131k demirba\u015f de\u011fil, emtiad\u0131r ve KDV\u2019sinin indirim konusu yap\u0131lmas\u0131 gerekir. Maddenin gerek\u00e7esi de bunu \u00f6ng\u00f6rmektedir. Yani peynircinin peynirinden farkl\u0131 de\u011fildir.<\/p>\n

Kald\u0131 ki, idarenin verdi\u011fi \u00f6zelgelerde s\u0131f\u0131r ara\u00e7 al\u0131m\u0131nda yani bayilerde indirim m\u00fcmk\u00fcn, 2. el galerilerinde m\u00fcmk\u00fcn de\u011fil yakla\u015f\u0131m\u0131, bize g\u00f6re hem maddenin lafz\u0131na, hem de gerek\u00e7esine uygun d\u00fc\u015fmemektedir.<\/p>\n

Umar\u0131m ki, uygulamadan sorumlu kimseler bu konuyu bir kez daha incelerler.<\/p>\n

Kullan\u0131lm\u0131\u015f binek ara\u00e7lar\u0131 ile ilgili di\u011fer bir %1 oran uygulamas\u0131 ise, 2008\/13426 say\u0131l\u0131 BKK ile \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

2008\/13426 say\u0131l\u0131 BKK\u2019n\u0131n 2. maddesi aynen \u015f\u00f6yledir:<\/p>\n

\u201cMADDE 2- Katma De\u011fer Vergisi Kanununun 30 uncu maddesinin (b) bendine g\u00f6re binek otomobillerinin al\u0131m\u0131nda y\u00fcklenilen Katma De\u011fer Vergisini indirim hakk\u0131 bulunan m\u00fckelleflerin, kiralamak veya \u00e7e\u015fitli \u015fekillerde i\u015fletmek \u00fczere iktisap ettikleri ve 31.12.2007 tarihi itibar\u0131yla aktiflerinde veya envanterlerinde bulunan binek otomobillerinin iktisap tarihinden itibaren 2 y\u0131l ge\u00e7tikten sonra teslime konu olmas\u0131 halinde, bu teslimde %1 Katma De\u011fer Vergisi oran\u0131 uygulan\u0131r.\u201d<\/p>\n

G\u00f6r\u00fclece\u011fi \u00fczere, ara\u00e7 kiralama firmalar\u0131 ile nakliyecilik yapan (\u00f6rne\u011fin, taksi i\u015fletmesi gibi) firmalar\u0131n 31.12.2007 tarihi itibariyle bu ama\u00e7la aktiflerinde yer alan binek otomobillerinin, iktisap tarihinden itibaren 2 y\u0131l ge\u00e7tikten sonra satmalar\u0131 halinde, %1 oran\u0131, bu iki \u015fart\u0131 ta\u015f\u0131mayan i\u015flemlerde ise %18 KDV oran\u0131 uygulan\u0131r.<\/p>\n

Bu konuda, 31.12.2007 tarihi ihmal edilerek, 2 y\u0131ll\u0131k \u015fart\u0131 ta\u015f\u0131yan binek otomobil sat\u0131\u015flar\u0131nda %1 oran\u0131 uygulanacak gibi do\u011fru olmayan g\u00f6r\u00fc\u015fler ileri s\u00fcr\u00fclmektedir.<\/p>\n

Kald\u0131ki, 31.12.2007\u2019de aktifte olup da, g\u00fcn\u00fcm\u00fcze kadar, bu otomobillerden mevcut da kalmam\u0131\u015ft\u0131r. Zira, 5 y\u0131ll\u0131k amorti s\u00fcresi dikkate al\u0131nd\u0131\u011f\u0131nda bu sonu\u00e7 kendili\u011finden ortaya \u00e7\u0131kacakt\u0131r.<\/p>\n

d) \u00d6zetle:<\/p>\n

Kullan\u0131lm\u0131\u015f binek otomobil al\u0131m-sat\u0131m\u0131nda; vergisiz i\u015flem, %1 KDV\u2019li ve %18 KDV\u2019li i\u015flem yap\u0131labilmektedir.<\/p>\n

e) Binek Otomobil Al\u0131m\u0131nda \u00d6denen ve \u0130ndirim Konusu Yap\u0131lmayan KDV, <\/p>

KDV Gn. Teb. no: 23\/I\u2019e G\u00f6re, Gider veya Maliyet Olarak Kabul Edilir.<\/p>\n

3- B\u0130NEK ARACI ALIMLARINDA \u00d6TV UYGULAMASI<\/strong><\/p>\n

2918 Sk.n\u0131n 19\u2019uncu maddesinde ta\u015f\u0131tlar\u0131n, trafi\u011fe tescil edilmesi zorunlu tutulmu\u015ftur.<\/p>\n

4760 say\u0131l\u0131 \u00d6TV Kanunu’nun 1, 3 ve 4\u2019\u00fcnc\u00fc maddelerinde, (II) say\u0131l\u0131 listede yer alan ta\u015f\u0131tlar\u0131n \u00d6TV\u2019ye tabi oldu\u011fu belirtilmi\u015ftir.<\/p>\n

\u00d6TV\u2019ye ekli II say\u0131l\u0131 listede ise, GT\u0130C\u2019deki pozisyon numaralar\u0131na g\u00f6re, \u00d6TV oranlar\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. Bu oranlar, 87.03 pozisyonunda yer alan binek ara\u00e7lar\u0131 i\u00e7in;<\/p>\n

– Motor silindir hacmi 1600 cm3<\/sup>\u2019\u00fc ge\u00e7meyenler i\u00e7in %40,<\/p>\n

– Motor silindir hacmi 1600 cm3<\/sup> ge\u00e7en fakat 2000 cm3<\/sup>\u2019\u00fc ge\u00e7meyenler i\u00e7in %80<\/p>\n

– Motor silindir hacmi 2000 cm3<\/sup>\u2019\u00fc ge\u00e7enler i\u00e7in %130,<\/p>\n

Oran\u0131 uygulan\u0131r.<\/p>\n

Bu vergi, VUK md. 270\u2019e g\u00f6re, ya maliyet unsuru ya da gider olarak kabul edilir.<\/p>\n

4- SONU\u00c7:<\/strong><\/p>\n

Son g\u00fcnlerde \u00e7ok s\u0131k\u00e7a sorulan ta\u015f\u0131t al\u0131m-sat\u0131m\u0131nda uygulanan KDV ve \u00d6TV\u2019yi ifade etmeye \u00e7al\u0131\u015ft\u0131k.<\/p>\n

Kaynak<\/strong>: Maliye Postas\u0131 Dergisi <\/span>(15\/\/10\/2013 tarihli 795 say\u0131l\u0131)<\/span> <\/p>\n

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

Yakup USLU E. Gelirler Gn. Md. Yrd. I- G\u0130R\u0130\u015e: Son g\u00fcnlerde s\u0131k\u00e7a, ta\u015f\u0131t al\u0131m-sat\u0131m\u0131nda KDV uygulamas\u0131 ve \u00f6zellikle binek ara\u00e7lar\u0131nda uygulanacak KDV oran\u0131 konusunda sorular sorulmakta ve teredd\u00fctlerin oldu\u011fu anla\u015f\u0131lmaktad\u0131r. Bu nedenle, ta\u015f\u0131t al\u0131m-sat\u0131m\u0131nda ve \u00f6zellikle binek arac\u0131 al\u0131m sat\u0131m\u0131nda vergi uygulamas\u0131na k\u0131saca de\u011finece\u011fiz. 2- TA\u015eIT ALIM-SATIMINDA KDV UYGULAMASI a) KDV\u2019ye Tabi Olmayan Ta\u015f\u0131t-Al\u0131m Sat\u0131m\u0131: […]<\/p>\n","protected":false},"author":1,"featured_media":11526,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_eb_attr":"","_gspb_post_css":"","_crdt_document":"","footnotes":""},"categories":[93],"tags":[],"class_list":["post-4780","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"blocksy_meta":{"disable_author_box":"no","vertical_spacing_source":"custom","content_style_source":"custom","has_hero_section":"default","styles_descriptor":{"styles":{"desktop":"[data-prefix=\"single_blog_post\"] [class*=\"ct-container\"] > article[class*=\"post\"] {--has-boxed:var(--false);--has-wide:var(--true);}","tablet":"","mobile":""},"google_fonts":[],"version":6}},"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4780","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4780"}],"version-history":[{"count":16,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4780\/revisions"}],"predecessor-version":[{"id":11528,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4780\/revisions\/11528"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/media\/11526"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4780"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4780"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4780"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}