Kanun · No: 213

Vergi Usul Kanunu

Madde

116

Vergi hatası, vergiye mütaallik hesaplarda veya vergilendirmede yapılan

hatalar yüzünden haksız yere fazla veya eksik vergi istenmesi veya alınmasıdır. Hesap hataları:

Önceki Madde

Madde 115 — Yangın, yer sarsıntısı, yer kayması, su basması, kuraklık, don, muzir

Tüm Maddeler

Sonraki Madde

Madde 117 — Hesap hataları şunlardır:

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