TOURISM TUITION (TURKISH TOURISM PROMOTION AND DEVELOPMENT AGENCY LAW)

On July 15, 2019 a tax burden on the 7183 published in the Official Gazette No. 30832 dated TURKISH TOURISM PROMOTION AND DEVELOPMENT AGENCY LAW tourism with more added convenience. We will try to briefly explain the tourism contribution and how to declare this contribution to be used in financing the activities of the Agency.

What is the Purpose of Tourism Contribution?
Turkey's tourism in order to reach its objectives; tourism possibilities and opportunities for the promotion in the world, be imparted to evaluating the country's economy with all aspects of the tourism potential, tourism investments, the share of tourism to the national economy and engaging in activities aimed at raising the tourism sector in the quality of services, support and resources in order to ensure that will be established TURKISH TOURISM PROMOTION AND DEVELOPMENT agency's objective of and to finance the activities of the Company.

Turkey Tourism Promotion and Development Agency Practice Areas What?

a) Turkey to reach their destination and tourism opportunities for the promotion of tourism in the world and develops and executes marketing strategies for their promotional activities.
b) Identifies the needs and trends of the tourism sector and market and makes recommendations to those concerned.
c) Evaluate all aspects of tourism potential and bring it to the national economy, and increase the share of tourism investments and tourism in the national economy.
d) Carries out all the necessary works in order to increase the service quality and quality of the tourism sector.
e) In order to increase the share of tourism in the country's economy, it may carry out all kinds of activities, works and transactions, and provide support and resources in order to realize the objectives specified in this Law.
f) The Agency may receive grants from the country and abroad in relation to its activities.

Turkey Tourism Promotion and Development Agency's Income What?
a) the amounts transferred from the general budget,
b) Tourism shares,
c) All kinds of donations and aids,
d) Income from the activities of the Agency,
e) Other income,

What Does Tourism Shares Cover?
From 01.10.2019 ; (Law No. 7183 Article 10 / a.)

a) Seven and a half per thousand of compound facilities and accommodation facilities,
b) Seven and a half per thousand of food and beverage and entertainment facilities certified by the Ministry,
c) Seven and a half per thousand of sea tourism facilities and sea tourism vehicles certified by the Ministry,
d) Seven and a half thousand ten thousand from travel agencies (excluding the sale of individual air tickets),
e) Seven thousand and a half per thousand of airline enterprises (commercial passenger transport activities),
f) Two thousandths of airport and terminal operations, excluding those operated by the General Directorate of State Airports Authority,

of the net sales and rent income of the real or legal persons who are the investors or operators of these commercial enterprises. For the facilities operating in tourism types that are deemed appropriate to be encouraged by the Ministry such as winter, thermal, health, rural and qualified sports tourism, these rates are applied at a discount of fifty percent.

Who will submit the Tourism Contribution Declaration, When and How?
According to the Value Added Tax Law, the tourism share shall be declared to the tax office to which the relevant persons are bound in terms of income or corporate tax until the end of the twenty-fourth day following the taxation period to which the taxpayer is subject, and to the tax office to be determined by the Revenue Administration by those who do not have income or corporate tax liability. paid until the evening of the twenty-sixth day of the month. The tax office declares, levies, accrues and collects the tourism share and rejects and returns it; The provisions of the Tax Procedural Code dated 21/1/1961 and numbered 213 and the Law on the Collection Procedure of Public Receivables dated 21/7/1953 and numbered 6183 are applied. at the latest on the twentieth day of the following month. The share of tourism paid is considered as an expense by the taxpayers of corporate tax and income tax in determining the basis of the income.

Can a new explanation be received from the Ministry of Treasury and Finance regarding the procedure and time of issue of the Tourism Contribution Declaration?
It is evident that the term of issuance of the declarations regarding the tourism share in the relevant law is kadar will be given until the end of the twenty-fourth day of the following month which is the time of issuance of the VAT declaration hatalı. The sixth article of the Law also states that the Ministry of Treasury and Finance is authorized to redefine the procedures and principles regarding the declaration. Therefore, a new regulation will surely come.
Determining the periods of submission of the declarations regarding the tourism share in terms of tourism types, tax or liability types separately or together in monthly or quarterly periods, declarations; to determine the form, content and annexes, to make it obligatory to be sent in electronic medium, to allow the sending of authorized real or legal persons as intermediaries, to make them obligatory or obligatory and to apply them, and to apply these regulations as of 016/1989 and numbered 3568; The Ministry of Treasury and Finance shall be authorized to re-determine the declaration and payment periods of the tourism share not exceeding one month from the statutory period, with the procedures and principles regarding the approval or signing of the members of the profession within the scope of the Chartered Accountancy Law.

Source: Official Gazette on 15.07.2019

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Mustafa ALBAYRAK