https://www.lexpera.com.tr/resmi-gazete/02-04-1997/22952 monthly 2026-10-16T07:33:45Z https://www.lexpera.com.tr/resmi-gazete/metin/katma-deger-vergisi-genel-tebligi-22952-seri-no-62 1997-04-02T00:00:00Z