https://www.lexpera.com.tr/resmi-gazete/30-12-1965/12190 monthly 2026-07-22T06:30:33Z https://www.lexpera.com.tr/resmi-gazete/metin/vergi-usul-kanunu-genel-tebligi-12190-sira-no-82 1965-12-30T00:00:00Z