ÖZEL EK: FORM BA-BS DÜZENLEME REHBERİ
Mustafa AK
Gelir İdaresi Grup Başkanı
Vergi Müfettişi E. Gelirler Kontrolörü
GİRİŞ
Mükellefler tarafından gerçekleştirilen mal ve hizmet alım-satımlarının takibine yönelik Maliye Bakanlığınca getirilen ilk düzenleme, 18/02/1996 tarihli Resmi Gazete’de yayımlanan 249 Sıra No.lu Vergi Usul Kanunu (VUK) Genel Tebliği1 ile yapılmıştır. Söz konusu tebliğ ile bilanço usulünde defter tutan mükelleflere “Bilanço Esasına Göre Defter Tutan Mükellefler için Yıllık Faaliyet Bildirimi” verme zorunluluğu getirilmiştir. Buna göre kapsamdaki mükellefler, 1995 d
YORUMLAR
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