Madde 33 –Re'sen tarhta mahsup

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Re’sen tarhta mahsup:
Madde 33 – Re’sen takdir olunan matrah, mükellef tarafından bildirilen matrahtan fazla değilse, re’sen vergi tarh edilmez; fazla ise sadece aradaki fark üzerinden vergi tarh olunur.

Vergi Usul Kanunu Re'sen tarhta mahsup
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