Vergi Usul Kanunu tebliğ işleminin dört şekilde yapılabileceğini öngörmüştür.Bunlar:

➣ Dairede tebliğ,

➣ Adreste tebliğ,

➣ İlan yoluyla tebliğ,

➣ Elektronik ortamda tebliğdir.

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