7183 numbered "Law on Turkish Tourism Promotion and Development Agency" has been published in the Official Gazette numbered as 30832 on 15.07.2019 and become effective as of 01.10.2019.
Procedures and principles regarding declaration and collection of tourism share within the scope of 7183 numbered Law have been announced in the General Communique of Tourism Share Declaration which was published in the Official Gazette numbered as 30936 on 02.11.2019.
Tourism Share collection rates are set as;
- Compound facilities and accommodation facilities, (7,5 per Thousand)
- Ministry licensed food & beverage and entertainment facilities, (7,5 per Thousand)
- Sea tourism facilities and Ministry licensed sea tourism vehicles (7,5 per Thousand)
- Travel agencies (sole plane ticket sales are excluded) (7,5 per Ten Thousand)
- Airline facilities (activities of commercial passenger transportation) (7,5 per Ten Thousand)
- Facilities in airports and bus terminals, the ones managed by Directorate General of State Airports Authority are excluded, are subject to tourism share payment with the rate of 2 per Thousand calculated over their investors' or business managers' total net sales and rent revenues.
These rates will be executed with %50 discount for tourism types considered as to receive incentives by the Ministry such as winter, thermal, health, rural, and qualified sports.
Tourism Share Declaration and Payment;
First declarations of October/2019 period are required to be paid on 2/12/2019, since the last day of the following month, which is 30/11/2019, is an official holiday. The taxpayers, who will submit declarations quarterly, are required to declare on 31/1/2020 for the period of October-November-December/2019. As the application has started on 01 October 2019, first declaration is to be submitted and paid in November.
Transmission Authorization of Declaration;
The Ministry of Treasury and Finance is the authorized party, by receiving the Ministry of Culture and Tourism's counsel, to determine rules and procedures of approval and signing of the declarations regarding tourism share, within the scope of the Law on Certified Public Accountants and Sworn Certified Public Accountants, numbered 3568.
You can access details of the relevant circular in Turkish from here.
You can access our previous article regarding the subject from here.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.