Bu makalede gayrimenkul al\u0131m-sat\u0131m s\u00fcrecinde taraflar\u0131n maruz kald\u0131\u011f\u0131 hukuki riskler ve bu riskleri bertaraf etmeye y\u00f6nelik pratik \u00f6nlemler, g\u00fcncel mevzuat ve Yarg\u0131tay i\u00e7tihad\u0131 \u0131\u015f\u0131\u011f\u0131nda ele al\u0131nmaktad\u0131r. Tapu sicili incelemesi ve \u015ferh\/rehin kontrolleri, sat\u0131\u015f vaadi s\u00f6zle\u015fmelerinin ge\u00e7erlilik ko\u015fullar\u0131, \u00f6deme y\u00f6ntemlerinin hukuki g\u00fcvence boyutu ile vergi y\u00fck\u00fcml\u00fcl\u00fckleri sistematik bi\u00e7imde pratik bir rehber niteli\u011finde sunulmaktad\u0131r.<\/p>\n
Gayrimenkul edinimi, hukuki ve ekonomik sonu\u00e7lar\u0131 bak\u0131m\u0131ndan bireylerin ve kurumlar\u0131n hayatlar\u0131n\u0131 do\u011frudan etkileyen en \u00f6nemli i\u015flemler aras\u0131nda yer almaktad\u0131r. Bu s\u00fcre\u00e7te yap\u0131lacak usul ya da \u00f6zden kaynaklanan hatalar; m\u00fclkiyet uyusmazl\u0131klar\u0131na, a\u011f\u0131r vergi cezalar\u0131na ve ciddi mali kay\u0131plara yol a\u00e7abilmektedir. Oysa s\u00f6z konusu risklerin b\u00fcy\u00fck \u00e7o\u011funlugu, s\u00fcrecin do\u011fru bir hukuki \u00e7er\u00e7evede y\u00f6netilmesiyle \u00f6nlenebilir niteliktedir. T\u00fcrk hukukunda gayrimenkul al\u0131m-sat\u0131m\u0131; 4721 say\u0131l\u0131 T\u00fcrk Medeni Kanunu (TMK), 6098 say\u0131l\u0131 T\u00fcrk Bor\u00e7lar Kanunu (TBK), 2644 say\u0131l\u0131 Tapu Kanunu, 492 say\u0131l\u0131 Har\u00e7lar Kanunu ve 193 say\u0131l\u0131 Gelir Vergisi Kanunu (GVK) basta olmak \u00fczere mevzuat \u00e7er\u00e7evesinde s\u00fcrecin kritik a\u015famalar\u0131 incelenmektedir.<\/p>\n
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2.1. Sicil Aleniyet \u0130lkesi ve Hukuki Sonu\u00e7lar\u0131<\/strong><\/p>\n Tapu sicili kamuya a\u00e7\u0131k olup kimse sicildeki bir kayd\u0131 bilmedi\u011fini ileri s\u00fcremez (4721 say\u0131l\u0131 TMK m. 1020). Bu ilke, al\u0131c\u0131ya devir \u00f6ncesinde tapu k\u00fct\u00fc\u011f\u00fcn\u00fcn t\u00fcm s\u00fctunlar\u0131n\u0131 \u2014m\u00fclkiyet, irtifak, rehin ve beyanlar hanesi\u2014 eksiksiz bi\u00e7imde inceleme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011furmaktad\u0131r. Bu y\u00fck\u00fcml\u00fcl\u00fcg\u00fcn yerine getirilmemesinden dogan zararlar al\u0131c\u0131ya ait olmaya devam eder; zira aleniyet ilkesi, “bilmiyordum” savunmas\u0131n\u0131 kural olarak ge\u00e7ersiz k\u0131lmaktad\u0131r.<\/p>\n <\/p>\n 2.2. Tapu K\u00fct\u00fc\u011f\u00fcndeki Y\u00fcklerin Al\u0131c\u0131ya Etkisi<\/strong><\/p>\n Rehin s\u00fctununda yer alan ipotek, ipotek senedi ve ipotekli bor\u00e7 senetleri ta\u015f\u0131nmaz\u0131 devralana kar\u015f\u0131 ileri s\u00fcr\u00fclebilir; zira ipotek hakk\u0131 tas\u0131nmaza ba\u011fl\u0131 olarak ge\u00e7er (4721 say\u0131l\u0131 TMK m. 881). Ayn\u0131 \u015fekilde, tapu k\u00fct\u00fc\u011f\u00fcne i\u015flenmis sat\u0131\u015f vaadi \u015ferhi, kira \u015ferhi, al\u0131m\/\u00f6nal\u0131m\/gerial\u0131m haklar\u0131, haciz ve iflas \u015ferhleri de yeni malikin aleyhine h\u00fck\u00fcm do\u011furur (4721 say\u0131l\u0131 TMK m. 1009, 1010). Bu nedenle, s\u00f6z konusu y\u00fcklerin devir sart\u0131 olarak terkin ettirilmesi, al\u0131c\u0131 a\u00e7\u0131s\u0131ndan vazge\u00e7ilmez bir g\u00fcvencedir.<\/p>\n Tasarruf yetkisini k\u0131s\u0131tlayan \u015ferhler \u2014\u00e7ekismeli hak kararlar\u0131, haciz, iflas \u015ferhleri\u2014 de yeni mal sahibine kar\u015f\u0131 ileri s\u00fcr\u00fclebilmektedir (4721 say\u0131l\u0131 TMK m. 1010). Ge\u00e7ici tescil \u015ferhleri ise \u015ferh tarihinden itibaren \u00fc\u00e7\u00fcnc\u00fc kisilere kars\u0131 h\u00fck\u00fcm ifade eder (4721 say\u0131l\u0131 TMK m. 1011).<\/p>\n <\/p>\n 2.3. Iyiniyet Korumas\u0131n\u0131n S\u0131n\u0131rlar\u0131<\/strong><\/p>\n Tapu k\u00fct\u00fcg\u00fcndeki tescile iyiniyetle dayan\u0131larak kazan\u0131lan m\u00fclkiyet ve s\u0131n\u0131rl\u0131 ayn\u00ee haklar hukuken korunmaktad\u0131r (4721 say\u0131l\u0131 TMK m. 1023). Bununla birlikte, tescil yolsuz yap\u0131lm\u0131ssa ve al\u0131c\u0131n\u0131n bunu bilmesi gerekirken bilmedigi durumlarda iyiniyet korumas\u0131 islevsiz h\u00e2le gelir (4721 say\u0131l\u0131 TMK m. 1024). Yarg\u0131tay’\u0131n yerle\u015fik i\u00e7tihad\u0131na g\u00f6re tapu devrine iliskin s\u00f6zle\u015fme nedeniyle ger\u00e7ekle\u015fen bir devrin beyanlar hanesine \u015ferh edilmesi, \u00fc\u00e7\u00fcnc\u00fc kisilerin iyiniyet iddias\u0131n\u0131 bertaraf eder; bu \u015ferhten ka\u00e7\u0131nan arsa sahibinin ise tamamen iyiniyetli \u00fc\u00e7\u00fcnc\u00fc kisiler aleyhine korunmas\u0131 menfaatler dengesine ayk\u0131r\u0131 bulunmaktad\u0131r.<\/p>\n Bu ba\u011flamda al\u0131c\u0131n\u0131n yaln\u0131zca tapu kayd\u0131n\u0131 incelemekle yetinmemesi; imar durumu, belediye dosyas\u0131 ve kamula\u015ft\u0131rma planlar\u0131n\u0131 da ayr\u0131ca sorgulamas\u0131 \u00f6nem ta\u015f\u0131maktad\u0131r.<\/p>\n <\/p>\n <\/p>\n 3.1. \u015eekil Zorunlulu\u011fu ve Ge\u00e7erlilik Kosullar\u0131<\/strong><\/p>\n Tas\u0131nmaz m\u00fclkiyetinin devrine y\u00f6nelik s\u00f6zle\u015fmelerin ge\u00e7erliligi, resm\u00ee sekilde d\u00fczenlenmis olmalar\u0131na bagl\u0131d\u0131r (4721 say\u0131l\u0131 TMK m. 706). Bu zorunluluk; tas\u0131nmaz sat\u0131\u015f vaadi, geri al\u0131m ve al\u0131m s\u00f6zle\u015fmelerini de kapsamakta olup s\u00f6z konusu s\u00f6zle\u015fmeler resm\u00ee sekilde d\u00fczenlenmedik\u00e7e ge\u00e7erli olmaz (6098 say\u0131l\u0131 TBK m. 237). Tapu Kanunu m. 26 uyar\u0131nca bu resm\u00ee senetler tapu sicil m\u00fcd\u00fcr\u00fc veya g\u00f6revlileri taraf\u0131ndan d\u00fczenlenir; sat\u0131\u015f vaadi s\u00f6zle\u015fmeleri ise noterlerce re’sen tanzim edilir.<\/p>\n Yarg\u0131tay, resm\u00ee sekle ayk\u0131r\u0131 sat\u0131\u015f vaadi s\u00f6zle\u015fmelerini kamu d\u00fczenine iliskin saymakta ve bu s\u00f6zle\u015fmelerin ge\u00e7ersizliginin taraflarca dahi ileri s\u00fcr\u00fclebilecegini s\u00fcrekli i\u00e7tihatlarla pekistirmektedir:<\/p>\n “Bir tas\u0131nmaz mal\u0131n veya pay\u0131n\u0131n m\u00fclkiyetinin baskas\u0131na devri ya da devir vaadini \u00f6ng\u00f6ren s\u00f6zlesmelerin ge\u00e7erli say\u0131lmas\u0131 TMK’n\u0131n 706 nc\u0131 maddesi uyar\u0131nca resmi sekilde yap\u0131lmas\u0131na bagl\u0131d\u0131r. Burada \u00f6ng\u00f6r\u00fclen sekil, s\u00f6zle\u015fmenin ge\u00e7erlik kosulu olup kamu d\u00fczenine iliskindir ve davan\u0131n her asamas\u0131nda taraflarca ileri s\u00fcr\u00fclebilir.” Yarg\u0131tay 3. Hukuk Dairesi, E. 2022\/5959, K. 2023\/1906, T. 13.06.2023<\/p>\n <\/p>\n 3.2. Ta\u015f\u0131nmaz\u0131n Belirlenebilirli\u011fi<\/strong><\/p>\n Yarg\u0131tay’\u0131n g\u00fcncel yaklas\u0131m\u0131na g\u00f6re sat\u0131\u015f vaadi s\u00f6zle\u015fmesinde tas\u0131nmaz\u0131n s\u00f6zle\u015fme an\u0131nda a\u00e7\u0131k\u00e7a belirtilmesi zorunlu degildir; tas\u0131nmaz\u0131n ifa an\u0131nda belirlenebilir olmas\u0131 yeterlidir. Buna kars\u0131n sat\u0131\u015f bedeli, taraflar ve tas\u0131nmaz\u0131n temel nitelikleri bak\u0131m\u0131ndan yeterli belirlilik saglanmal\u0131d\u0131r; aksi h\u00e2lde ge\u00e7ersizlik riski dogar.<\/p>\n “Sat\u0131\u015f vaadi s\u00f6zle\u015fmesinde ileride kurulmas\u0131 ama\u00e7lanan sat\u0131m s\u00f6zle\u015fmesinin temel unsurlar\u0131n\u0131n kesin bir bi\u00e7imde belirtilmesinde yasal zorunluluk yoktur. Bunlar\u0131n ifa an\u0131nda belirlenebilir olmas\u0131 yeterlidir.” Yarg\u0131tay 7. Hukuk Dairesi, E. 2022\/480, K. 2023\/2147, T. 12.04.2023<\/p>\n <\/p>\n 3.3. Tapu Siciline \u015eerh<\/strong><\/p>\n Noterde re’sen d\u00fczenlenen sat\u0131\u015f vaadi s\u00f6zle\u015fmesi, taraflardan birinin talebiyle tapu siciline \u015ferh edilebilir (2644 say\u0131l\u0131 Tapu Kanunu m. 26; 4721 say\u0131l\u0131 TMK m. 1009). \u015eerhin h\u00fck\u00fcm do\u011furabilmesi i\u00e7in devir ya da irtifak hakk\u0131n\u0131n be\u015f y\u0131l i\u00e7inde ger\u00e7ekle\u015ftirilmesi gerekir; aksi takdirde \u015eerh re’sen terkin edilir. \u015eerh sayesinde al\u0131c\u0131, tas\u0131nmaz\u0131n sonraki m\u00fclkiyet degisikliklerinden bag\u0131ms\u0131z olarak s\u00f6zle\u015fmeden dogan hakk\u0131n\u0131 \u00fc\u00e7\u00fcnc\u00fc kisilere kars\u0131 ileri s\u00fcrebilmektedir.<\/p>\n <\/p>\n <\/p>\n 4.1. Bloke \u00c7ek Uygulamas\u0131 ve Riskleri<\/strong><\/p>\n Sat\u0131\u015f bedelinin devir an\u0131nda \u00f6denmesini saglamak amac\u0131yla bloke \u00e7ek d\u00fczenlenmesi uygulamada yayg\u0131n bir y\u00f6ntem h\u00e2line gelmistir. Ancak Yarg\u0131tay kararlar\u0131 bu y\u00f6ntemin ciddi riskler bar\u0131nd\u0131rd\u0131g\u0131n\u0131 a\u00e7\u0131k\u00e7a ortaya koymaktad\u0131r. Yarg\u0131tay 1. Hukuk Dairesi’nin bir karar\u0131nda, al\u0131c\u0131n\u0131n tapu devri tamamland\u0131ktan sonra banka \u015fubesine gidildiginde \u00f6demeyi ger\u00e7ekle\u015ftirmedigi ve sat\u0131c\u0131n\u0131n magdur oldugu saptanm\u0131st\u0131r. Bu riskin bertaraf edilmesi i\u00e7in bloke \u00e7ekin banka onay\u0131n\u0131n tapu devir i\u015flemi tamamlanmadan \u00f6nce tapu m\u00fcd\u00fcrl\u00fcg\u00fcne bildirilmesi zorunludur.<\/p>\n <\/p>\n 4.2. Tapu Takas Sistemi (e-Tapu)<\/strong><\/p>\n TKGM taraf\u0131ndan hayata ge\u00e7irilen bu platform, hem devir i\u015flemini hem de \u00f6demeyi e\u015f zamanl\u0131 olarak tamamlamaya imk\u00e2n tan\u0131maktad\u0131r. Devir ve \u00f6demenin birbirinden kopmadan ger\u00e7ekle\u015fmesi nedeniyle tapu takas sistemi, al\u0131c\u0131 ve sat\u0131c\u0131 a\u00e7\u0131s\u0131ndan en g\u00fcvenilir y\u00f6ntem olarak \u00f6ne \u00e7\u0131kmaktad\u0131r.<\/p>\n <\/p>\n 4.3. Havale\/EFT ve Akreditif<\/strong><\/p>\n Banka kanal\u0131 \u00fczerinden ger\u00e7ekle\u015ftirilen transferler iz b\u0131rakmas\u0131 bak\u0131m\u0131ndan ispat kolayl\u0131g\u0131 saglamaktad\u0131r. Bununla birlikte, devir ve \u00f6demenin e\u015f zamanl\u0131 olmamas\u0131 her iki taraf i\u00e7in de risk dogurur: devir \u00f6nce ger\u00e7ekle\u015firse sat\u0131c\u0131 bedelini alamayabilir; \u00f6deme \u00f6nce yap\u0131l\u0131rsa al\u0131c\u0131 tescil yapt\u0131ramamayabilir. Y\u00fcksek bedelli i\u015flemlerde akreditif veya kosullu havale mekanizmalar\u0131 daha g\u00fcvenilir bir alternatif sunmaktad\u0131r.<\/p>\n <\/p>\n 4.4. Cayma Paras\u0131 ve Ba\u011flanma Paras\u0131<\/strong><\/p>\n Sat\u0131\u015f vaadi asamas\u0131nda \u00f6denen pe\u015finat i\u00e7in baglanma paras\u0131 ve cayma paras\u0131 kosullar\u0131n\u0131n s\u00f6zle\u015fmede a\u00e7\u0131k\u00e7a d\u00fczenlenmesi, taraflar\u0131n cayma hakk\u0131n\u0131 kulland\u0131g\u0131 durumlarda hak kay\u0131plar\u0131n\u0131n \u00f6n\u00fcne ge\u00e7er.<\/p>\n <\/p>\n <\/p>\n 5.1. Tapu Harc\u0131<\/strong><\/p>\n Tapu ve kadastro i\u015flemleri tapu ve kadastro har\u00e7lar\u0131na tabidir (492 say\u0131l\u0131 Har\u00e7lar Kanunu m. 57). Har\u00e7 matrah\u0131, emlak vergisi degerinden az olmamak \u00fczere beyan edilen ger\u00e7ek sat\u0131\u015f bedeli \u00fczerinden hesaplan\u0131r; oran taraflara ayr\u0131 ayr\u0131 uygulan\u0131r. Tapuda d\u00fcs\u00fck bedel beyan\u0131 h\u00e2linde aradaki farka isabet eden har\u00e7 ikmalen ya da re’sen tarhedilir; \u00fczerine %25 oran\u0131nda vergi ziya\u0131 cezas\u0131 uygulan\u0131r (492 say\u0131l\u0131 Har\u00e7lar Kanunu m. 63). Bu risk hem al\u0131c\u0131y\u0131 hem de sat\u0131c\u0131y\u0131 dogrudan ilgilendirmekte olup ger\u00e7ek bedel beyan\u0131 tek g\u00fcvenli yoldur.<\/p>\n <\/p>\n 5.2. De\u011fer Art\u0131\u015f\u0131 Kazanc\u0131<\/strong><\/p>\n GVK m. 80 uyar\u0131nca ger\u00e7ek kisi sat\u0131c\u0131 a\u00e7\u0131s\u0131ndan tas\u0131nmaz\u0131n iktisap tarihinden itibaren be\u015f y\u0131l i\u00e7inde elden \u00e7\u0131kar\u0131lmas\u0131 h\u00e2linde sat\u0131\u015f bedeli ile endekslenmis maliyet bedeli aras\u0131ndaki fark deger art\u0131s\u0131 kazanc\u0131 olarak gelir vergisine tabidir. Be\u015f y\u0131l\u0131 asan elde tutma s\u00fcrelerinde deger art\u0131s\u0131 kazanc\u0131 vergisi dogmaz (193 say\u0131l\u0131 GVK m. 81). Kurumlar a\u00e7\u0131s\u0131ndan ise tas\u0131nmaz\u0131n en az iki y\u0131l aktifte kay\u0131tl\u0131 olmas\u0131 basta olmak \u00fczere KVK’daki istisna kosullar\u0131 ayr\u0131ca degerlendirilmelidir.<\/p>\n <\/p>\n 5.3. KDV ve Damga Vergisi<\/strong><\/p>\n Ger\u00e7ek kisi sat\u0131\u015flar\u0131nda kural olarak KDV dogmaz; ancak sat\u0131c\u0131n\u0131n m\u00fckellefiyet stat\u00fcs\u00fc ve tas\u0131nmaz\u0131n niteligine g\u00f6re (insaat, konut, isyeri) KDV y\u00fck\u00fcml\u00fcl\u00fcg\u00fc degiskenlik g\u00f6sterir; bu husus s\u00f6zle\u015fmede a\u00e7\u0131k\u00e7a kararlast\u0131r\u0131lmal\u0131d\u0131r. Noterde d\u00fczenlenen sat\u0131\u015f vaadi s\u00f6zle\u015fmeleri damga vergisine tabidir; tapu m\u00fcd\u00fcrl\u00fcg\u00fcnde akdedilen resm\u00ee senetlerden ise ayr\u0131ca damga vergisi aranmaz.<\/p>\n <\/p>\n Yabanc\u0131 uyruklu ger\u00e7ek ki\u015filer, Cumhurbaskan\u0131 taraf\u0131ndan belirlenen \u00fclkelerin vatandas\u0131 olmak ve il\u00e7e y\u00fcz\u00f6l\u00e7\u00fcm\u00fcn\u00fcn %10’unu ile \u00fclke genelinde kisi bas\u0131na 30 hektar\u0131 ge\u00e7memek kosuluyla T\u00fcrkiye’de tas\u0131nmaz edinebilir (2644 say\u0131l\u0131 Tapu Kanunu m. 35). Yabanc\u0131 sermayenin %50 veya daha fazlas\u0131n\u0131 olusturdugu T\u00fcrkiye’de kurulu sirketler ise ana s\u00f6zlesmelerinde belirtilen faaliyet konusu \u00e7er\u00e7evesinde tas\u0131nmaz m\u00fclkiyeti veya s\u0131n\u0131rl\u0131 ayn\u00ee hak edinebilir (2644 say\u0131l\u0131 Tapu Kanunu m. 36). Askeri yasak b\u00f6lgeler ve \u00f6zel g\u00fcvenlik b\u00f6lgelerindeki edinimler ise ilgili komutanl\u0131k ya da valiligin iznine tabidir.<\/p>\n <\/p>\n Gayrimenkul al\u0131m-sat\u0131m\u0131nda hukuki g\u00fcvenligin temeli iki ilkeye s\u0131k\u0131 bagl\u0131l\u0131ktan ge\u00e7mektedir: resm\u00ee sekil zorunlulugu ve tapu sicilinin eksiksiz incelenmesi (aleniyet ilkesi). Sat\u0131c\u0131 a\u00e7\u0131s\u0131ndan en kritik risk \u00f6demenin g\u00fcvenceye al\u0131nmas\u0131; al\u0131c\u0131 a\u00e7\u0131s\u0131ndan ise tas\u0131nmaz\u0131n \u015ferh ve rehinlerden ar\u0131nd\u0131r\u0131lm\u0131s bi\u00e7imde tescil edilmesidir.<\/p>\n Yarg\u0131tay i\u00e7tihad\u0131 da bu saptamay\u0131 peki\u015ftirmektedir: \u015eerh vermekten ka\u00e7\u0131nan taraf\u0131n iyiniyetli \u00fc\u00e7\u00fcnc\u00fc kisilerin zarar\u0131na korunmas\u0131 menfaatler dengesiyle bagdasmamakta; resm\u00ee sekle ayk\u0131r\u0131 s\u00f6zle\u015fmelerin ge\u00e7ersizligi ise davan\u0131n her asamas\u0131nda ileri s\u00fcr\u00fclebilmektedir.<\/p>\n Bu \u00e7er\u00e7evede, al\u0131c\u0131 ve sat\u0131c\u0131n\u0131n i\u015flem ak\u0131s\u0131n\u0131n her ad\u0131m\u0131n\u0131 dikkatle takip etmesi ve \u00f6deme ile devri g\u00fcvenli bir mekanizma \u00fczerinden e\u015f zamanl\u0131 ger\u00e7ekle\u015ftirmesi, sonradan dogabilecek uyusmazl\u0131k riskini \u00f6nemli \u00f6l\u00e7\u00fcde azaltacakt\u0131r.<\/p>\n <\/p>\n Av. Abdullah TEK\u0130N<\/strong><\/p>","protected":false},"excerpt":{"rendered":" Bu makalede gayrimenkul al\u0131m-sat\u0131m s\u00fcrecinde taraflar\u0131n maruz kald\u0131\u011f\u0131 hukuki riskler ve bu riskleri bertaraf etmeye y\u00f6nelik pratik \u00f6nlemler, g\u00fcncel mevzuat ve Yarg\u0131tay i\u00e7tihad\u0131 \u0131\u015f\u0131\u011f\u0131nda ele al\u0131nmaktad\u0131r. Tapu sicili incelemesi ve \u015ferh\/rehin kontrolleri, sat\u0131\u015f vaadi s\u00f6zle\u015fmelerinin ge\u00e7erlilik ko\u015fullar\u0131, \u00f6deme y\u00f6ntemlerinin hukuki g\u00fcvence boyutu ile vergi y\u00fck\u00fcml\u00fcl\u00fckleri sistematik bi\u00e7imde pratik bir rehber niteli\u011finde sunulmaktad\u0131r. Gayrimenkul edinimi, hukuki […]<\/p>\n","protected":false},"author":1,"featured_media":6779,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6778","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/www.galaxygayrimenkul.com\/en\/wp-json\/wp\/v2\/posts\/6778","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.galaxygayrimenkul.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.galaxygayrimenkul.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.galaxygayrimenkul.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.galaxygayrimenkul.com\/en\/wp-json\/wp\/v2\/comments?post=6778"}],"version-history":[{"count":4,"href":"https:\/\/www.galaxygayrimenkul.com\/en\/wp-json\/wp\/v2\/posts\/6778\/revisions"}],"predecessor-version":[{"id":6783,"href":"https:\/\/www.galaxygayrimenkul.com\/en\/wp-json\/wp\/v2\/posts\/6778\/revisions\/6783"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.galaxygayrimenkul.com\/en\/wp-json\/wp\/v2\/media\/6779"}],"wp:attachment":[{"href":"https:\/\/www.galaxygayrimenkul.com\/en\/wp-json\/wp\/v2\/media?parent=6778"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.galaxygayrimenkul.com\/en\/wp-json\/wp\/v2\/categories?post=6778"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.galaxygayrimenkul.com\/en\/wp-json\/wp\/v2\/tags?post=6778"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}3. Ta\u015f\u0131nmaz Sat\u0131\u015f Vaadi S\u00f6zle\u015fmeleri<\/h3>\n
4. \u00d6deme Y\u00f6ntemleri ve Hukuki G\u00fcvence<\/h3>\n
5. Vergi Y\u00fck\u00fcml\u00fcl\u00fckleri<\/h3>\n
6. Yabanc\u0131 Uyruklu Al\u0131c\u0131lara \u0130liskin \u00d6zel K\u0131s\u0131tlamalar<\/h3>\n