Madde 177

MADDE 177-   Bilanço hesabı esasına göre defter tutma hadleri

                          1-Yıllık;                                                                                                                                              

                          - Alış tutarı                                                                                                                             100.000

                          - Satış tutarı                                                                                                                            140.000

                          2- Yıllık gayrisafi iş hasılatı                                                                                                      56.000

                          3- İş hasılatının beş katı ile yıllık satış tutarının toplamı                                                       100.000