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  Citation Number 1
 Views 41
 Downloands 33
Vergi Hukukunda Defter ve Belgelerin İbraz Edilmesine İlişkin Talep Yazısının İlanen Tebliğ Karşısındaki Durumu
2017
Journal:  
Vergi Raporu Dergisi
Author:  
Abstract:

Vergi incelemelerinde defter ve belge siteme yazılarının muhatabına çeşitli nedenlerle tebliğ edilememesi sıklıkla karşılaşılan bir durumdur. Böyle bir durumla karşılaşılması halinde ilgili yazının muhatabına tebliğ edilememesi ve muhatabın bir takım müeyyideyle karşı kaşıya kalmaması düşünülemez. Aksi durumda tüm ödev ve sorumluluklarını yerine getiren ve mevcut adreslerinde ulaşılabilen bir mükellef incelenirken kayıplara karışanın incelenmemesi vergi adaletini zedeleyecektir.

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Vergi Raporu Dergisi

Field :   Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Ulusal

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Cite : 22
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