Will travel agencies selling only air tickets submit a tourism declaration, even if it is blank?
We have a travel agency taxpayer selling only air tickets and having certificates of air tickets. It may issue an accommodation invoice in the future, but it does not issue right now. Should we submit the petition of tourism declaration and give blank declarations or will our liability for tourism share start when we face such a situation?
Travel agencies shall provide a blank declaration for the months when there is no transaction to be carried out.
Source: İSMMMO
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