Will the accommodation taxpayer also submit the tourism share declaration?
Yes, tourism businesses that fall within the scope of the Tourism Share Declaration General Communiqué will submit the Tourism Share Declaration.
The accommodation tax is collected from the customer and paid to the tax office. The Tourism Share Tax is collected from the total of the net sales and rental incomes obtained by real or legal persons who are investors or operators of commercial enterprises as a result of their activities in these enterprises at the rates listed in the Communiqué.
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