https://www.lexpera.com.tr/resmi-gazete/22-08-1997/23088 monthly 2026-07-21T06:04:16Z https://www.lexpera.com.tr/resmi-gazete/metin/serbest-muhasebeciler-serbest-muhasebeci-mali-musavirler-ve-yeminli-mali-musavirlerce-tutulacak-3 1997-08-22T00:00:00Z https://www.lexpera.com.tr/resmi-gazete/metin/vergi-usul-kanunu-genel-tebligi-23088-sira-no-257 1997-08-22T00:00:00Z https://www.lexpera.com.tr/resmi-gazete/metin/harclar-kanunu-genel-tebligi-23088-seri-no-32 1997-08-22T00:00:00Z