{"id":59342,"date":"2015-01-26T00:00:00","date_gmt":"2015-01-26T00:00:00","guid":{"rendered":"https:\/\/1office.co\/blog\/tulumaksuseaduse-muudatused\/"},"modified":"2018-02-15T07:06:20","modified_gmt":"2018-02-15T07:06:20","slug":"tulumaksuseaduse-muudatused","status":"publish","type":"post","link":"https:\/\/1office.co\/et\/blog\/tulumaksuseaduse-muudatused\/","title":{"rendered":"Tulumaksuseaduse muudatused 2015"},"content":{"rendered":"

Tulumaksuseaduse muudatused j\u00f5ustusid 1. jaanuaril<\/h3>\n

Jaanuarist 2015 j\u00f5ustusid mitmed tulumaksuseaduse<\/a> muudatused (l\u00fchendatult TMS). 1Office toob v\u00e4lja olulisemad tulumaksuseaduse muudatused Eesti tegutsevatele ettev\u00f5tjatele.<\/p>\n

F\u00fc\u00fcsilise isiku maksuvaba tulu t\u00f5usis 120 euro v\u00f5rra<\/h3>\n

Alates 01.01.2015 on residendist f\u00fc\u00fcsilise isiku maksustamisperioodi maksuvaba tulu 1848 eurot ehk 154 eurot kuus (TMS \u00a7 23). Seda tuleb arvesse v\u00f5tta t\u00f6\u00f6tasude maksmisel t\u00f6\u00f6v\u00f5tja maksuvaba tulu arvestamisel.<\/p>\n

Tulumaksum\u00e4\u00e4r langes 1% v\u00f5rra<\/h3>\n

Tulumaksu m\u00e4\u00e4r on 20% alates 01.01.2015 (TMS \u00a7 4). Jaanuaris makstavate detsembri t\u00f6\u00f6tasude puhul tuleb \u00e4ri\u00fchingutel 20% tulumaksu kinni pidada senise 21% asemel.<\/p>\n

Mitteresidendist juhatuse liikme t\u00f6\u00f6tasu maksustamine<\/h3>\n

Tulumaksuga maksustatakse tulu, mida mitteresident sai Eesti \u00e4ri\u00fchingu juhatuse liikme v\u00f5i mitteresidendist \u00e4ri\u00fchingu Eestis asuva p\u00fcsiva tegevuskoha juhataja ameti\u00fclesannete t\u00e4itmise eest. Maksustamise m\u00f5ttes ei ole enam oluline see, kas tasu mitteresidendile maksab Eesti \u00e4ri\u00fching v\u00f5i mitteresidendist isik, vaid asjaolu, et tasu saadakse Eesti \u00e4ri\u00fchingu v\u00f5i p\u00fcsiva tegevuskoha juhtimis- v\u00f5i kontrollorgani liikme ameti\u00fclesannete t\u00e4itmise eest.<\/p>\n

Juhtimis- v\u00f5i kontrollorgani liikme tasu on sisuliselt palgatulu \u00fcks liik, mida maksustatakse sarnaselt muude t\u00f6ise tulu liikidega ja millelt tulumaksu kinnipidamata j\u00e4tmise korral peab maksukohustuse t\u00e4itmise eest vastutama maksumaksja ise. Juhul kui tasult ei ole Eesti tulumaksu kinni peetud, siis on tulu saanud mitteresidendil kohustus esitada 31. m\u00e4rtsiks tuludeklaratsioon.<\/p>\n

Erisoodustuse aluseks olev intressi alamm\u00e4\u00e4r langeb<\/h3>\n

2015. jaanuarist ei loeta erisoodustuseks turutingimustele vastava laenu andmist. Tulumaksuseaduse \u00a7 48 l\u00f5ike 4 punkti 6 muudatus kaotab rahandusministri kohustuse kehtestada m\u00e4\u00e4rusega erisoodustuse aluseks olev intressi alamm\u00e4\u00e4r. Turutingimustele vastavaks laenuks loetakse laenu andmist, mille intress maksmise hetkel on k\u00f5rgem Eesti Panga poolt vastavalt v\u00f5la\u00f5igusseaduse \u00a7 94 l\u00f5ikele 2 avaldatud Euroopa Keskpanga p\u00f5hirefinantseerimis-
\noperatsioonidele kohaldatavast kahekordsest intressim\u00e4\u00e4rast. Viimane Eesti Panga poolt avaldatud intressim\u00e4\u00e4r enne 1. jaanuari 2015 oli 0,05%.<\/p>\n

Tulumaksukohustust m\u00f5jutavate asjaolude deklareerimine<\/p>\n

Maksustamisperioodi p\u00f5hiselt tekib maksumaksjal kohustus deklareerida mitte ainult TuMS \u00a7-des 49\u201353 nimetatud kulud ja v\u00e4ljamaksed, vaid ka TuMS \u00a7-des 50 ja 53 s\u00e4testatud maksukohustust m\u00f5jutavad asjaolud. Maksukohustuse tekkimist v\u00f5i selle suurust m\u00f5jutavad asjaolud on \u00e4ri\u00fchingu omakapitali tehtud sissemaksed, v\u00e4lisriigis kinnipeetud ja tasutud tulumaks, saadud tulud, mille arvel saab maksta tulumaksuvabalt dividende ja teha v\u00e4ljamakseid omakapitalist. Samuti teisele \u00e4ri\u00fchingule kuulunud samasugused \u00f5igused, mis on saadud \u00e4ri\u00fchingute \u00fchinemise, jagunemise v\u00f5i \u00fcmberkujundamise k\u00e4igus. N\u00e4iteks tekib deklareerimise kohustus kui maksumaksja sai maksustamisperioodil m\u00f5nelt \u00e4ri\u00fchingult dividendi v\u00f5i muu v\u00e4ljamakse, mis v\u00f5imaldab maksumaksjal maksukohustuse tekketa maksta dividende v\u00f5i teha muid v\u00e4ljamakseid omakapitalist. Muudatuse tulemusena deklareerimata \u00f5igusi maksuvabastuseks ja \u2013v\u00e4henduseks kasutada ei saa.<\/p>\n

Residendist juriidiline isik ning Eestis p\u00fcsivat tegevuskohta omav mitteresidendist juriidiline isik on kohustatud esitama 2015. aasta 10. veebruariks maksudeklaratsiooni \u00a7-des 49\u201353 nimetatud kulude ja v\u00e4ljamaksete ning \u00a7-des 50 ja 53 s\u00e4testatud maksukohustust m\u00f5jutavate asjaolude kohta 31. detsembri seisuga.<\/p>\n

Lisainfo saamiseks v\u00f5ta \u00fchendust 1Office Eesti raamatupidajatega telefonil +372 631 1118 v\u00f5i contact@1office.ee<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"

Tulumaksuseaduse muudatused j\u00f5ustusid 1. jaanuaril Jaanuarist 2015 j\u00f5ustusid mitmed tulumaksuseaduse muudatused (l\u00fchendatult TMS). 1Office toob v\u00e4lja olulisemad tulumaksuseaduse muudatused Eesti tegutsevatele ettev\u00f5tjatele. F\u00fc\u00fcsilise isiku maksuvaba tulu t\u00f5usis 120 euro v\u00f5rra Alates 01.01.2015 on residendist f\u00fc\u00fcsilise isiku maksustamisperioodi maksuvaba tulu 1848 eurot ehk 154 eurot kuus (TMS \u00a7 23). Seda tuleb arvesse v\u00f5tta t\u00f6\u00f6tasude maksmisel t\u00f6\u00f6v\u00f5tja…<\/p>\n","protected":false},"author":1,"featured_media":60695,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":"","_wp_rev_ctl_limit":""},"categories":[353,358,351,361],"tags":[],"class_list":["post-59342","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-eesti","category-seadused","category-ettevotte-juhtimine","category-uudis","category-353","category-358","category-351","category-361","description-off"],"acf":[],"yoast_head":"\nTulumaksuseaduse muudatused 2015 | 1Office Eesti<\/title>\n<meta name=\"description\" content=\"Jaanuarist 2015 j\u00f5ustusid Eestis mitmed tulumaksuseaduse muudatused. 1Office toob v\u00e4lja olulisemad muudatused ettev\u00f5tjatele.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/1office.co\/et\/blog\/tulumaksuseaduse-muudatused\/\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tulumaksuseaduse muudatused 2015\" \/>\n<meta property=\"og:description\" content=\"Jaanuarist 2015 j\u00f5ustusid Eestis mitmed tulumaksuseaduse muudatused. 1Office toob v\u00e4lja olulisemad muudatused ettev\u00f5tjatele.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/1office.co\/et\/blog\/tulumaksuseaduse-muudatused\/\" \/>\n<meta property=\"og:site_name\" content=\"1Office\" \/>\n<meta property=\"article:published_time\" content=\"2015-01-26T00:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-02-15T07:06:20+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/1office.co\/wp-content\/uploads\/2016\/07\/pexels-photo-220301.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1440\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Michael Maton\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Michael Maton\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutit\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/1office.co\/et\/blog\/tulumaksuseaduse-muudatused\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/1office.co\/et\/blog\/tulumaksuseaduse-muudatused\/\"},\"author\":{\"name\":\"Michael Maton\",\"@id\":\"https:\/\/1office.co\/et\/#\/schema\/person\/b111e227a218300fbc8d7d5d3dd3c933\"},\"headline\":\"Tulumaksuseaduse muudatused 2015\",\"datePublished\":\"2015-01-26T00:00:00+00:00\",\"dateModified\":\"2018-02-15T07:06:20+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/1office.co\/et\/blog\/tulumaksuseaduse-muudatused\/\"},\"wordCount\":472,\"publisher\":{\"@id\":\"https:\/\/1office.co\/et\/#organization\"},\"image\":{\"@id\":\"https:\/\/1office.co\/et\/blog\/tulumaksuseaduse-muudatused\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/1office.co\/wp-content\/uploads\/2016\/07\/pexels-photo-220301.jpeg\",\"articleSection\":[\"Eesti\",\"Seadused\",\"Ettev\u00f5tte juhtimine\",\"Uudis\"],\"inLanguage\":\"et\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/1office.co\/et\/blog\/tulumaksuseaduse-muudatused\/\",\"url\":\"https:\/\/1office.co\/et\/blog\/tulumaksuseaduse-muudatused\/\",\"name\":\"Tulumaksuseaduse muudatused 2015 | 1Office Eesti\",\"isPartOf\":{\"@id\":\"https:\/\/1office.co\/et\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/1office.co\/et\/blog\/tulumaksuseaduse-muudatused\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/1office.co\/et\/blog\/tulumaksuseaduse-muudatused\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/1office.co\/wp-content\/uploads\/2016\/07\/pexels-photo-220301.jpeg\",\"datePublished\":\"2015-01-26T00:00:00+00:00\",\"dateModified\":\"2018-02-15T07:06:20+00:00\",\"description\":\"Jaanuarist 2015 j\u00f5ustusid Eestis mitmed tulumaksuseaduse muudatused. 1Office toob v\u00e4lja olulisemad muudatused ettev\u00f5tjatele.\",\"breadcrumb\":{\"@id\":\"https:\/\/1office.co\/et\/blog\/tulumaksuseaduse-muudatused\/#breadcrumb\"},\"inLanguage\":\"et\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/1office.co\/et\/blog\/tulumaksuseaduse-muudatused\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"et\",\"@id\":\"https:\/\/1office.co\/et\/blog\/tulumaksuseaduse-muudatused\/#primaryimage\",\"url\":\"https:\/\/1office.co\/wp-content\/uploads\/2016\/07\/pexels-photo-220301.jpeg\",\"contentUrl\":\"https:\/\/1office.co\/wp-content\/uploads\/2016\/07\/pexels-photo-220301.jpeg\",\"width\":1920,\"height\":1440},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/1office.co\/et\/blog\/tulumaksuseaduse-muudatused\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/1office.co\/et\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Tulumaksuseaduse muudatused 2015\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/1office.co\/et\/#website\",\"url\":\"https:\/\/1office.co\/et\/\",\"name\":\"1Office\",\"description\":\"Making Business Simple\",\"publisher\":{\"@id\":\"https:\/\/1office.co\/et\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/1office.co\/et\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"et\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/1office.co\/et\/#organization\",\"name\":\"1Office\",\"url\":\"https:\/\/1office.co\/et\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"et\",\"@id\":\"https:\/\/1office.co\/et\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/1office.co\/wp-content\/uploads\/2018\/01\/1office-invoice-logo-2.png\",\"contentUrl\":\"https:\/\/1office.co\/wp-content\/uploads\/2018\/01\/1office-invoice-logo-2.png\",\"width\":300,\"height\":83,\"caption\":\"1Office\"},\"image\":{\"@id\":\"https:\/\/1office.co\/et\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/1office.co\/et\/#\/schema\/person\/b111e227a218300fbc8d7d5d3dd3c933\",\"name\":\"Michael Maton\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"et\",\"@id\":\"https:\/\/1office.co\/et\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/7a141408f07551677bebeda2e976601823d4d19ed9ff199fd0768713030607ea?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/7a141408f07551677bebeda2e976601823d4d19ed9ff199fd0768713030607ea?s=96&d=mm&r=g\",\"caption\":\"Michael Maton\"},\"url\":\"https:\/\/1office.co\/et\/blog\/author\/wp1office\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Tulumaksuseaduse muudatused 2015 | 1Office Eesti","description":"Jaanuarist 2015 j\u00f5ustusid Eestis mitmed tulumaksuseaduse muudatused. 1Office toob v\u00e4lja olulisemad muudatused ettev\u00f5tjatele.","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:\/\/1office.co\/et\/blog\/tulumaksuseaduse-muudatused\/","og_locale":"et_EE","og_type":"article","og_title":"Tulumaksuseaduse muudatused 2015","og_description":"Jaanuarist 2015 j\u00f5ustusid Eestis mitmed tulumaksuseaduse muudatused. 1Office toob v\u00e4lja olulisemad muudatused ettev\u00f5tjatele.","og_url":"https:\/\/1office.co\/et\/blog\/tulumaksuseaduse-muudatused\/","og_site_name":"1Office","article_published_time":"2015-01-26T00:00:00+00:00","article_modified_time":"2018-02-15T07:06:20+00:00","og_image":[{"width":1920,"height":1440,"url":"https:\/\/1office.co\/wp-content\/uploads\/2016\/07\/pexels-photo-220301.jpeg","type":"image\/jpeg"}],"author":"Michael Maton","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Michael Maton","Est. reading time":"2 minutit"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/1office.co\/et\/blog\/tulumaksuseaduse-muudatused\/#article","isPartOf":{"@id":"https:\/\/1office.co\/et\/blog\/tulumaksuseaduse-muudatused\/"},"author":{"name":"Michael Maton","@id":"https:\/\/1office.co\/et\/#\/schema\/person\/b111e227a218300fbc8d7d5d3dd3c933"},"headline":"Tulumaksuseaduse muudatused 2015","datePublished":"2015-01-26T00:00:00+00:00","dateModified":"2018-02-15T07:06:20+00:00","mainEntityOfPage":{"@id":"https:\/\/1office.co\/et\/blog\/tulumaksuseaduse-muudatused\/"},"wordCount":472,"publisher":{"@id":"https:\/\/1office.co\/et\/#organization"},"image":{"@id":"https:\/\/1office.co\/et\/blog\/tulumaksuseaduse-muudatused\/#primaryimage"},"thumbnailUrl":"https:\/\/1office.co\/wp-content\/uploads\/2016\/07\/pexels-photo-220301.jpeg","articleSection":["Eesti","Seadused","Ettev\u00f5tte juhtimine","Uudis"],"inLanguage":"et"},{"@type":"WebPage","@id":"https:\/\/1office.co\/et\/blog\/tulumaksuseaduse-muudatused\/","url":"https:\/\/1office.co\/et\/blog\/tulumaksuseaduse-muudatused\/","name":"Tulumaksuseaduse muudatused 2015 | 1Office Eesti","isPartOf":{"@id":"https:\/\/1office.co\/et\/#website"},"primaryImageOfPage":{"@id":"https:\/\/1office.co\/et\/blog\/tulumaksuseaduse-muudatused\/#primaryimage"},"image":{"@id":"https:\/\/1office.co\/et\/blog\/tulumaksuseaduse-muudatused\/#primaryimage"},"thumbnailUrl":"https:\/\/1office.co\/wp-content\/uploads\/2016\/07\/pexels-photo-220301.jpeg","datePublished":"2015-01-26T00:00:00+00:00","dateModified":"2018-02-15T07:06:20+00:00","description":"Jaanuarist 2015 j\u00f5ustusid Eestis mitmed tulumaksuseaduse muudatused. 1Office toob v\u00e4lja olulisemad muudatused ettev\u00f5tjatele.","breadcrumb":{"@id":"https:\/\/1office.co\/et\/blog\/tulumaksuseaduse-muudatused\/#breadcrumb"},"inLanguage":"et","potentialAction":[{"@type":"ReadAction","target":["https:\/\/1office.co\/et\/blog\/tulumaksuseaduse-muudatused\/"]}]},{"@type":"ImageObject","inLanguage":"et","@id":"https:\/\/1office.co\/et\/blog\/tulumaksuseaduse-muudatused\/#primaryimage","url":"https:\/\/1office.co\/wp-content\/uploads\/2016\/07\/pexels-photo-220301.jpeg","contentUrl":"https:\/\/1office.co\/wp-content\/uploads\/2016\/07\/pexels-photo-220301.jpeg","width":1920,"height":1440},{"@type":"BreadcrumbList","@id":"https:\/\/1office.co\/et\/blog\/tulumaksuseaduse-muudatused\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/1office.co\/et\/"},{"@type":"ListItem","position":2,"name":"Tulumaksuseaduse muudatused 2015"}]},{"@type":"WebSite","@id":"https:\/\/1office.co\/et\/#website","url":"https:\/\/1office.co\/et\/","name":"1Office","description":"Making Business Simple","publisher":{"@id":"https:\/\/1office.co\/et\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/1office.co\/et\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"et"},{"@type":"Organization","@id":"https:\/\/1office.co\/et\/#organization","name":"1Office","url":"https:\/\/1office.co\/et\/","logo":{"@type":"ImageObject","inLanguage":"et","@id":"https:\/\/1office.co\/et\/#\/schema\/logo\/image\/","url":"https:\/\/1office.co\/wp-content\/uploads\/2018\/01\/1office-invoice-logo-2.png","contentUrl":"https:\/\/1office.co\/wp-content\/uploads\/2018\/01\/1office-invoice-logo-2.png","width":300,"height":83,"caption":"1Office"},"image":{"@id":"https:\/\/1office.co\/et\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/1office.co\/et\/#\/schema\/person\/b111e227a218300fbc8d7d5d3dd3c933","name":"Michael Maton","image":{"@type":"ImageObject","inLanguage":"et","@id":"https:\/\/1office.co\/et\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/7a141408f07551677bebeda2e976601823d4d19ed9ff199fd0768713030607ea?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/7a141408f07551677bebeda2e976601823d4d19ed9ff199fd0768713030607ea?s=96&d=mm&r=g","caption":"Michael Maton"},"url":"https:\/\/1office.co\/et\/blog\/author\/wp1office\/"}]}},"_links":{"self":[{"href":"https:\/\/1office.co\/et\/wp-json\/wp\/v2\/posts\/59342","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/1office.co\/et\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/1office.co\/et\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/1office.co\/et\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/1office.co\/et\/wp-json\/wp\/v2\/comments?post=59342"}],"version-history":[{"count":0,"href":"https:\/\/1office.co\/et\/wp-json\/wp\/v2\/posts\/59342\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/1office.co\/et\/wp-json\/wp\/v2\/media\/60695"}],"wp:attachment":[{"href":"https:\/\/1office.co\/et\/wp-json\/wp\/v2\/media?parent=59342"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/1office.co\/et\/wp-json\/wp\/v2\/categories?post=59342"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/1office.co\/et\/wp-json\/wp\/v2\/tags?post=59342"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}