{"status":true,"post":{"id":18804,"user_id":7,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 13:17:24","created_at":"2018-08-06T21:00:00.000000Z","updated_at":"2022-10-24T10:17:24.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":18804,"is_featured":0,"title":"Giri\u015fimci gen\u00e7lere SGK\u2019dan prim te\u015fviki","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><em><span class=\"large\"><strong>May\u0131s ay\u0131nda yay\u0131mlanan Torba Kanun ile gen\u00e7 m\u00fcte\u015febbislere prim te\u015fviki sa\u011fland\u0131. 18-29 ya\u015f aras\u0131nda olup ilk defa sigortal\u0131 say\u0131lan ger\u00e7ek ki\u015filer ile adi ortakl\u0131klar ve \u015fah\u0131s \u015firket ortakl\u0131klar\u0131nda sadece bir ortak bu te\u015fvikten yararlanabilecek.<\/strong><\/span><\/em><\/p>  <p><span class=\"large\">Resmi Gazete\u2019de 18.05.2018 tarihinde yay\u0131mlanan Torba Kanun\u2019la kalk\u0131nman\u0131n itici g\u00fcc\u00fc ve yenilik kaynaklar\u0131ndan olan gen\u00e7 m\u00fcte\u015febbislere (giri\u015fimcilere) Ba\u011f-Kur prim te\u015fviki sa\u011flad\u0131. Te\u015fvikin uygulanmas\u0131na 01.06.2018\u2019den itibaren ba\u015fland\u0131. Bu te\u015fvik uygulamas\u0131 Gelir Vergisi Kanunu\u2019nun (GVK) m\u00fckerrer 20. maddesi kapsam\u0131nda gen\u00e7 giri\u015fimcilerde kazan\u00e7 istisnas\u0131ndan faydalanmak suretiyle vergi te\u015fvikinden faydalanan m\u00fckelleflerinden, m\u00fckellefiyet ba\u015flang\u0131\u00e7 tarihi itibariyle 18 ya\u015f\u0131ndan b\u00fcy\u00fck ve 29 ya\u015f\u0131ndan k\u00fc\u00e7\u00fck olanlar\u0131n bir y\u0131l s\u00fcreyle ayl\u0131k prime esas kazan\u00e7lar\u0131 g\u00fcnl\u00fck prime esas kazan\u00e7 alt s\u0131n\u0131r\u0131n\u0131n 30 kat\u0131n\u0131 ge\u00e7memek \u00fczere Hazinece kar\u015f\u0131lanmas\u0131 \u015feklinde olacak.<\/span><\/p>  <p><span class=\"large\"><strong>K\u0130MLER FAYDALANACAK?<\/strong><\/span><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nun m\u00fckerrer 20. maddesi kapsam\u0131nda gen\u00e7 giri\u015fimcilerde kazan\u00e7 istisnas\u0131ndan faydalanan ve m\u00fckellefiyet ba\u015flang\u0131\u00e7 tarihi itibariyle 18 ya\u015f\u0131n\u0131 doldurmu\u015f ve 29 ya\u015f\u0131n\u0131 doldurmam\u0131\u015f olanlardan, 4\/1-b kapsam\u0131nda 01.06.2018 tarihinden itibaren ilk defa sigortal\u0131 say\u0131lan ger\u00e7ek ki\u015filer ile adi ortakl\u0131klar ve \u015fah\u0131s \u015firket ortakl\u0131klar\u0131nda sadece bir ortak s\u00f6z konusu te\u015fvikten yararlanabilecek.<\/span><\/p>  <p><span class=\"large\"><strong>FAYDALANMA \u015eARTLARI<\/strong><\/span><\/p>  <p><span class=\"large\">Bu te\u015fvikten faydalanmak i\u00e7in i\u015fe ba\u015flaman\u0131n GVK\u2019n\u0131n m\u00fckerrer 20. maddesi gere\u011fi olarak kanuni s\u00fcresi i\u00e7inde bildirilmi\u015f olmas\u0131 gerekiyor. Sigortal\u0131n\u0131n i\u015fe ba\u015flamas\u0131n\u0131 kanuni s\u00fcresinde bildirmi\u015f olmas\u0131na ra\u011fmen SGK taraf\u0131ndan sonradan geriye d\u00f6n\u00fck tescil i\u015flemi yap\u0131lmas\u0131 halinde vergi kayd\u0131n\u0131n ba\u015flad\u0131\u011f\u0131 tarih itibariyle sigortal\u0131 prim te\u015fvikinden faydaland\u0131r\u0131lacak. \u00d6rne\u011fin 01.07.2018 tarihinde market i\u015fletmecili\u011fi faaliyetine ba\u015flayan ve prim te\u015fvikinden yararlanma \u015fartlar\u0131n\u0131n tamam\u0131n\u0131 ta\u015f\u0131yan Emir beyin SGK\u2019ya bildirimi vergi dairesince 5 ay sonra yap\u0131ld\u0131. Buna g\u00f6re, Emir bey, 01.07.2018\u2019den itibaren bu prim te\u015fvikinden yararlanacak.<\/span><\/p>  <p><span class=\"large\"><strong>\u0130\u015e\u0130N BA\u015eINDA BULUNMALI<\/strong><\/span><\/p>  <p><span class=\"large\">Faydalanmak i\u00e7in gereken di\u011fer bir \u015fart ise kendi i\u015finde bilfiil \u00e7al\u0131\u015f\u0131lmas\u0131 veya i\u015fin kendisi taraf\u0131ndan sevk ve idare edilmesi gerekmektedir. \u00c7\u0131rak, kalfa veya yard\u0131mc\u0131 i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131rmak ya da seyahat, hastal\u0131k, askerlik, tutukluluk ve h\u00fck\u00fcml\u00fcl\u00fck gibi zaruri ayr\u0131lmalar dolay\u0131s\u0131yla ge\u00e7ici olarak i\u015finde bilfiil \u00e7al\u0131\u015fmamak bu \u015fart\u0131 bozmayacak. \u00d6l\u00fcm nedeniyle faaliyetin e\u015f ve \u00e7ocuklar taraf\u0131ndan devral\u0131nmas\u0131 h\u00e2li hari\u00e7 olmak \u00fczere, faaliyeti durdurulan veya faaliyetine devam eden bir i\u015fletmenin ya da mesleki faaliyetin e\u015f veya \u00fc\u00e7\u00fcnc\u00fc dereceye kadar (bu derece d\u00e2hil) kan veya kay\u0131n h\u0131s\u0131mlar\u0131ndan devral\u0131nmam\u0131\u015f olmas\u0131 gerekiyor. Bu te\u015fvik i\u00e7in 18-29 ya\u015f \u015fart\u0131n\u0131n yan\u0131 s\u0131ra sigortal\u0131n\u0131n mevcut bir i\u015fletmeye veya mesleki faaliyete sonradan ortak olmamas\u0131 gerekiyor. <\/span><\/p>  <p><span class=\"large\"><strong>SGK TESC\u0130L \u0130\u015eLEMLER\u0130<\/strong><\/span><\/p>  <p><span class=\"large\">Bu te\u015fvikinden yararlanmak isteyen sigortal\u0131lar\u0131n, GVK\u2019n\u0131n m\u00fckerrer 20. maddesi kapsam\u0131nda gen\u00e7 giri\u015fimcilerde kazan\u00e7 istisnas\u0131ndan faydaland\u0131\u011f\u0131na dairsorgulaman\u0131n SGK ile Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 aras\u0131nda kar\u015f\u0131l\u0131kl\u0131 veri transferi arac\u0131l\u0131\u011f\u0131 ile internet \u00fczerinden yap\u0131lmas\u0131na istinaden tescil i\u015flemleri yap\u0131lacak. Ancak, veri transferi yap\u0131l\u0131ncaya kadar te\u015fvikten yararlanmak isteyen sigortal\u0131n\u0131n GVK\u2019n\u0131n m\u00fckerrer 20. maddesi kapsam\u0131nda kazan\u00e7 istisnas\u0131ndan faydaland\u0131\u011f\u0131na dair belgeyi ba\u011fl\u0131 bulundu\u011fu vergi dairesinden alarak sosyal g\u00fcvenlik il m\u00fcd\u00fcrl\u00fcklerine\/sosyal g\u00fcvenlik merkezlerine m\u00fcracaat etmeleri gerekiyor. <\/span><\/p>  <p><span class=\"large\"><strong>BEYAN VE S\u00dcRE<\/strong><\/span><\/p>  <p><span class=\"large\">Prim te\u015fvikinden yararlanan sigortal\u0131lar\u0131n ayl\u0131k prime esas kazan\u00e7lar\u0131, g\u00fcnl\u00fck prime esas kazan\u00e7 alt s\u0131n\u0131r\u0131n\u0131n 30 kat\u0131 olarak belirlendi\u011finden bu kapsamdaki sigortal\u0131lar\u0131n beyanlar\u0131 sosyal g\u00fcvenlik il m\u00fcd\u00fcrl\u00fcklerince\/sosyal g\u00fcvenlik merkezlerince kabul edilmeyecek, 01.06.2018 tarihi ve sonras\u0131na beyan giri\u015fi yap\u0131lsa dahi ayl\u0131k prime esas kazan\u00e7lar\u0131, g\u00fcnl\u00fck prime esas kazan\u00e7 alt s\u0131n\u0131r\u0131n\u0131n 30 kat\u0131 \u00fczerinden tahakkuk ettirilecektir.Sigortal\u0131lar s\u00f6z konusu te\u015fvikten tescil tarihinden itibaren bir y\u0131l s\u00fcreyle yararlanacak. Sorun cevaplayal\u0131m: <\/span><\/p>  <p><span class=\"large\"><strong>YANLI\u015e VE YERS\u0130Z YARARLANMA<\/strong><\/span><\/p>  <p><span class=\"large\">Daha\u00f6nce te\u015fvikten yararland\u0131\u011f\u0131 halde sigortal\u0131l\u0131k bilgilerinde sonradan yap\u0131lan de\u011fi\u015fiklikler nedeniyle te\u015fvikten yararland\u0131\u011f\u0131 d\u00f6nemlerde te\u015fvik uygulamas\u0131ndan yararlanamayacak duruma d\u00fc\u015ft\u00fc\u011f\u00fc anla\u015f\u0131lan sigortal\u0131n\u0131n, yararlanm\u0131\u015f oldu\u011fu te\u015fvikler iptal edilerek prim ve prime ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 tahakkuk ettiriliyor.<\/span><\/p>  <p><span class=\"large\"><strong>AD\u0130 ORTAKLIK VEYA \u015eAHIS \u015e\u0130RKET\u0130 NASIL FAYDALANACAK?<\/strong><\/span><\/p>  <p><span class=\"large\">Faaliyetin adi ortakl\u0131k veya \u015fah\u0131s \u015firketi b\u00fcnyesinde yap\u0131lmas\u0131 h\u00e2linde, sadece bir ortak, bu ortaklar aras\u0131ndan da en gen\u00e7 olan\u0131 18.05.2018\u2019de yay\u0131mlanan te\u015fvikten faydalanacak. Ortaklardan herhangi birinin te\u015fvik \u015fartlar\u0131n\u0131 ta\u015f\u0131mamas\u0131 halinde, di\u011fer ortaklar da sigorta prim te\u015fvikinden yararlanamayacak.<\/span><\/p>  \t\t\t\t","slug":"girisimci-genclere-sgkdan-prim-tesviki","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Giri\u015fimci gen\u00e7lere SGK\u2019dan prim te\u015fviki","meta_description":"\u0130sa Karaka\u015f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":179,"cropped_1200x675":null,"user":{"id":7,"name":"\u0130SA","surname":"KARAKA\u015e","email":"igurmen@yandex.com.tr","slug":"isa-karakas","avatar":"\/front\/uploads\/avatar\/1733691600UsNll1YpnmquGG1.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-15T09:39:41.000000Z","updated_at":"2024-12-18T10:20:38.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":18903,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":18804,"locale":"tr","category_id":73,"title":"Giri\u015fimci gen\u00e7lere SGK\u2019dan prim te\u015fviki","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><em><span class=\"large\"><strong>May\u0131s ay\u0131nda yay\u0131mlanan Torba Kanun ile gen\u00e7 m\u00fcte\u015febbislere prim te\u015fviki sa\u011fland\u0131. 18-29 ya\u015f aras\u0131nda olup ilk defa sigortal\u0131 say\u0131lan ger\u00e7ek ki\u015filer ile adi ortakl\u0131klar ve \u015fah\u0131s \u015firket ortakl\u0131klar\u0131nda sadece bir ortak bu te\u015fvikten yararlanabilecek.<\/strong><\/span><\/em><\/p>  <p><span class=\"large\">Resmi Gazete\u2019de 18.05.2018 tarihinde yay\u0131mlanan Torba Kanun\u2019la kalk\u0131nman\u0131n itici g\u00fcc\u00fc ve yenilik kaynaklar\u0131ndan olan gen\u00e7 m\u00fcte\u015febbislere (giri\u015fimcilere) Ba\u011f-Kur prim te\u015fviki sa\u011flad\u0131. Te\u015fvikin uygulanmas\u0131na 01.06.2018\u2019den itibaren ba\u015fland\u0131. Bu te\u015fvik uygulamas\u0131 Gelir Vergisi Kanunu\u2019nun (GVK) m\u00fckerrer 20. maddesi kapsam\u0131nda gen\u00e7 giri\u015fimcilerde kazan\u00e7 istisnas\u0131ndan faydalanmak suretiyle vergi te\u015fvikinden faydalanan m\u00fckelleflerinden, m\u00fckellefiyet ba\u015flang\u0131\u00e7 tarihi itibariyle 18 ya\u015f\u0131ndan b\u00fcy\u00fck ve 29 ya\u015f\u0131ndan k\u00fc\u00e7\u00fck olanlar\u0131n bir y\u0131l s\u00fcreyle ayl\u0131k prime esas kazan\u00e7lar\u0131 g\u00fcnl\u00fck prime esas kazan\u00e7 alt s\u0131n\u0131r\u0131n\u0131n 30 kat\u0131n\u0131 ge\u00e7memek \u00fczere Hazinece kar\u015f\u0131lanmas\u0131 \u015feklinde olacak.<\/span><\/p>  <p><span class=\"large\"><strong>K\u0130MLER FAYDALANACAK?<\/strong><\/span><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nun m\u00fckerrer 20. maddesi kapsam\u0131nda gen\u00e7 giri\u015fimcilerde kazan\u00e7 istisnas\u0131ndan faydalanan ve m\u00fckellefiyet ba\u015flang\u0131\u00e7 tarihi itibariyle 18 ya\u015f\u0131n\u0131 doldurmu\u015f ve 29 ya\u015f\u0131n\u0131 doldurmam\u0131\u015f olanlardan, 4\/1-b kapsam\u0131nda 01.06.2018 tarihinden itibaren ilk defa sigortal\u0131 say\u0131lan ger\u00e7ek ki\u015filer ile adi ortakl\u0131klar ve \u015fah\u0131s \u015firket ortakl\u0131klar\u0131nda sadece bir ortak s\u00f6z konusu te\u015fvikten yararlanabilecek.<\/span><\/p>  <p><span class=\"large\"><strong>FAYDALANMA \u015eARTLARI<\/strong><\/span><\/p>  <p><span class=\"large\">Bu te\u015fvikten faydalanmak i\u00e7in i\u015fe ba\u015flaman\u0131n GVK\u2019n\u0131n m\u00fckerrer 20. maddesi gere\u011fi olarak kanuni s\u00fcresi i\u00e7inde bildirilmi\u015f olmas\u0131 gerekiyor. Sigortal\u0131n\u0131n i\u015fe ba\u015flamas\u0131n\u0131 kanuni s\u00fcresinde bildirmi\u015f olmas\u0131na ra\u011fmen SGK taraf\u0131ndan sonradan geriye d\u00f6n\u00fck tescil i\u015flemi yap\u0131lmas\u0131 halinde vergi kayd\u0131n\u0131n ba\u015flad\u0131\u011f\u0131 tarih itibariyle sigortal\u0131 prim te\u015fvikinden faydaland\u0131r\u0131lacak. \u00d6rne\u011fin 01.07.2018 tarihinde market i\u015fletmecili\u011fi faaliyetine ba\u015flayan ve prim te\u015fvikinden yararlanma \u015fartlar\u0131n\u0131n tamam\u0131n\u0131 ta\u015f\u0131yan Emir beyin SGK\u2019ya bildirimi vergi dairesince 5 ay sonra yap\u0131ld\u0131. Buna g\u00f6re, Emir bey, 01.07.2018\u2019den itibaren bu prim te\u015fvikinden yararlanacak.<\/span><\/p>  <p><span class=\"large\"><strong>\u0130\u015e\u0130N BA\u015eINDA BULUNMALI<\/strong><\/span><\/p>  <p><span class=\"large\">Faydalanmak i\u00e7in gereken di\u011fer bir \u015fart ise kendi i\u015finde bilfiil \u00e7al\u0131\u015f\u0131lmas\u0131 veya i\u015fin kendisi taraf\u0131ndan sevk ve idare edilmesi gerekmektedir. \u00c7\u0131rak, kalfa veya yard\u0131mc\u0131 i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131rmak ya da seyahat, hastal\u0131k, askerlik, tutukluluk ve h\u00fck\u00fcml\u00fcl\u00fck gibi zaruri ayr\u0131lmalar dolay\u0131s\u0131yla ge\u00e7ici olarak i\u015finde bilfiil \u00e7al\u0131\u015fmamak bu \u015fart\u0131 bozmayacak. \u00d6l\u00fcm nedeniyle faaliyetin e\u015f ve \u00e7ocuklar taraf\u0131ndan devral\u0131nmas\u0131 h\u00e2li hari\u00e7 olmak \u00fczere, faaliyeti durdurulan veya faaliyetine devam eden bir i\u015fletmenin ya da mesleki faaliyetin e\u015f veya \u00fc\u00e7\u00fcnc\u00fc dereceye kadar (bu derece d\u00e2hil) kan veya kay\u0131n h\u0131s\u0131mlar\u0131ndan devral\u0131nmam\u0131\u015f olmas\u0131 gerekiyor. Bu te\u015fvik i\u00e7in 18-29 ya\u015f \u015fart\u0131n\u0131n yan\u0131 s\u0131ra sigortal\u0131n\u0131n mevcut bir i\u015fletmeye veya mesleki faaliyete sonradan ortak olmamas\u0131 gerekiyor. <\/span><\/p>  <p><span class=\"large\"><strong>SGK TESC\u0130L \u0130\u015eLEMLER\u0130<\/strong><\/span><\/p>  <p><span class=\"large\">Bu te\u015fvikinden yararlanmak isteyen sigortal\u0131lar\u0131n, GVK\u2019n\u0131n m\u00fckerrer 20. maddesi kapsam\u0131nda gen\u00e7 giri\u015fimcilerde kazan\u00e7 istisnas\u0131ndan faydaland\u0131\u011f\u0131na dairsorgulaman\u0131n SGK ile Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 aras\u0131nda kar\u015f\u0131l\u0131kl\u0131 veri transferi arac\u0131l\u0131\u011f\u0131 ile internet \u00fczerinden yap\u0131lmas\u0131na istinaden tescil i\u015flemleri yap\u0131lacak. Ancak, veri transferi yap\u0131l\u0131ncaya kadar te\u015fvikten yararlanmak isteyen sigortal\u0131n\u0131n GVK\u2019n\u0131n m\u00fckerrer 20. maddesi kapsam\u0131nda kazan\u00e7 istisnas\u0131ndan faydaland\u0131\u011f\u0131na dair belgeyi ba\u011fl\u0131 bulundu\u011fu vergi dairesinden alarak sosyal g\u00fcvenlik il m\u00fcd\u00fcrl\u00fcklerine\/sosyal g\u00fcvenlik merkezlerine m\u00fcracaat etmeleri gerekiyor. <\/span><\/p>  <p><span class=\"large\"><strong>BEYAN VE S\u00dcRE<\/strong><\/span><\/p>  <p><span class=\"large\">Prim te\u015fvikinden yararlanan sigortal\u0131lar\u0131n ayl\u0131k prime esas kazan\u00e7lar\u0131, g\u00fcnl\u00fck prime esas kazan\u00e7 alt s\u0131n\u0131r\u0131n\u0131n 30 kat\u0131 olarak belirlendi\u011finden bu kapsamdaki sigortal\u0131lar\u0131n beyanlar\u0131 sosyal g\u00fcvenlik il m\u00fcd\u00fcrl\u00fcklerince\/sosyal g\u00fcvenlik merkezlerince kabul edilmeyecek, 01.06.2018 tarihi ve sonras\u0131na beyan giri\u015fi yap\u0131lsa dahi ayl\u0131k prime esas kazan\u00e7lar\u0131, g\u00fcnl\u00fck prime esas kazan\u00e7 alt s\u0131n\u0131r\u0131n\u0131n 30 kat\u0131 \u00fczerinden tahakkuk ettirilecektir.Sigortal\u0131lar s\u00f6z konusu te\u015fvikten tescil tarihinden itibaren bir y\u0131l s\u00fcreyle yararlanacak. Sorun cevaplayal\u0131m: <\/span><\/p>  <p><span class=\"large\"><strong>YANLI\u015e VE YERS\u0130Z YARARLANMA<\/strong><\/span><\/p>  <p><span class=\"large\">Daha\u00f6nce te\u015fvikten yararland\u0131\u011f\u0131 halde sigortal\u0131l\u0131k bilgilerinde sonradan yap\u0131lan de\u011fi\u015fiklikler nedeniyle te\u015fvikten yararland\u0131\u011f\u0131 d\u00f6nemlerde te\u015fvik uygulamas\u0131ndan yararlanamayacak duruma d\u00fc\u015ft\u00fc\u011f\u00fc anla\u015f\u0131lan sigortal\u0131n\u0131n, yararlanm\u0131\u015f oldu\u011fu te\u015fvikler iptal edilerek prim ve prime ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 tahakkuk ettiriliyor.<\/span><\/p>  <p><span class=\"large\"><strong>AD\u0130 ORTAKLIK VEYA \u015eAHIS \u015e\u0130RKET\u0130 NASIL FAYDALANACAK?<\/strong><\/span><\/p>  <p><span class=\"large\">Faaliyetin adi ortakl\u0131k veya \u015fah\u0131s \u015firketi b\u00fcnyesinde yap\u0131lmas\u0131 h\u00e2linde, sadece bir ortak, bu ortaklar aras\u0131ndan da en gen\u00e7 olan\u0131 18.05.2018\u2019de yay\u0131mlanan te\u015fvikten faydalanacak. Ortaklardan herhangi birinin te\u015fvik \u015fartlar\u0131n\u0131 ta\u015f\u0131mamas\u0131 halinde, di\u011fer ortaklar da sigorta prim te\u015fvikinden yararlanamayacak.<\/span><\/p>  \t\t\t\t","slug":"girisimci-genclere-sgkdan-prim-tesviki","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Giri\u015fimci gen\u00e7lere SGK\u2019dan prim te\u015fviki","meta_description":"\u0130sa Karaka\u015f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":179,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}