Post by amina147 on Mar 8, 2024 23:28:38 GMT -4
The under the names of promotions giveaways gifts promotions and similar names. However overnight stays within the accommodation facility in places allocated solely for the use of the facility staff are not considered within this scope. Taxpayer The taxpayers of the accommodation tax are those who provide the services that are subject to the tax. Therefore the taxpayer of the accommodation tax is those who actually operate the facility where accommodation services are provided. Whether the property of the facility belongs to the operator or not whether the facility is operated by the public or private sector real or legal persons or organizations without legal entity has no effect on the liability.
Accommodation tax liability is established before the start of operation when the accommodation facility is fully or partially ready for operation. Liability is Austria Phone Numbers List established by the tax office to which the accommodation facility operator is affiliated in terms of value added tax VAT and for those who are not subject to VAT by the tax office where the facility is located. For those who are not subject to VAT single liability may be established for all accommodation facilities within the same or different tax offices within the borders of the same province upon request by the tax office deemed appropriate by the relevant Tax Office the Revenue Office in nonexistent provinces.
Exceptions Services provided to students in student dormitories hostels and camps as well as services provided to diplomatic representatives and consulates of foreign states in Turkey and their members with diplomatic rights as well as services provided to international organizations and their members who are granted tax exemption in accordance with international agreements are exempt from accommodation tax provided that they are reciprocal of the accommodation tax is the sum of the benefits services and values that can be represented by money received in any way excluding VAT or provided in the form.
Accommodation tax liability is established before the start of operation when the accommodation facility is fully or partially ready for operation. Liability is Austria Phone Numbers List established by the tax office to which the accommodation facility operator is affiliated in terms of value added tax VAT and for those who are not subject to VAT by the tax office where the facility is located. For those who are not subject to VAT single liability may be established for all accommodation facilities within the same or different tax offices within the borders of the same province upon request by the tax office deemed appropriate by the relevant Tax Office the Revenue Office in nonexistent provinces.
Exceptions Services provided to students in student dormitories hostels and camps as well as services provided to diplomatic representatives and consulates of foreign states in Turkey and their members with diplomatic rights as well as services provided to international organizations and their members who are granted tax exemption in accordance with international agreements are exempt from accommodation tax provided that they are reciprocal of the accommodation tax is the sum of the benefits services and values that can be represented by money received in any way excluding VAT or provided in the form.