Ali Deniz İnan
Serbest Muhasebeci Mali Müşavir
Bilim Uzmanı
denizinanmuhasebe@gmail.com

New Return; Tourism Share

Turkey Tourism Publicty and Development Agency has been founded by 7183 Law on Tourism Publicty and Development Agency of Turkey.

According to Law No.7183 of Article 6 that the tourism share will be collected to achieve the objectives aims of the Agency and finance of the Agency’s activites.

Who Will Be Responsible For Paying Tourism Share And How Much Rates Of Tourism Share?

Tourism share will be collected from certain enterprises at the below rates;

• (0,0075) 7,5 per thousand from combined facilities and accommodation facilities,
• (0,0075) 7,5 per thousand from catering and entertainment facilities certificated by the Culture and Tourism Ministry,
• (0,0075) 7,5 per thousand from marine tourism facilities and marine tourism vehicles certificated by the Culture and Tourism Ministry,
• (0,00075) 7,5 per ten thousand from travel agencies (except for individual flight ticket sales),
• (0,00075) 7,5 per ten thousand from airline enterprises (from their commercial passenger activities),
• (0,002) 2 per thousand from airport and terminal enterprises except for those operated by the General Directorate of State Airports Authority

The tourism share will be collected from total net sales and rental incomes obtained by the individiuals or legal entities who are the the investors or operators of these commercial enterprises as a result of their activities in these enterprises.

These rates will be applied as 50 percent discount for facilities operating tourism types that are deemed appropriate to be incentivized by the Culture and Toursım Ministry such as winter, thermal, health, rural and qualified sport tourism.

How Can Tourism Share Be Calculated? 

The tourism share will be calculated from total net sales and rental incomes.

Example-1; ( A ) accommodation facility incorporated company (A.Ş.) have earned income 1.000.000 TL net sales from accommodation services in October 2019 and have earned 100.000 TL rent from their’s property.

Net Sales	(a)	1.000.000
Rental Income	(b)	100.000
Tourism Share Base	(c)=(a)+(b)	1.100.000
Rate of Tourism Share	(d)	0,0075
Amount of Tourism Share	(e) = (c) x (d)	8.250

Declaration And Payment Time of The Tourism Share

Declaration of tourism share is determined as monthly for corporate taxpayers and also is determined as quarterly (as provisional tax period) for other taxpayers (except corporate taxpayers)

The tourism share will be declared by the end of the day of the month following the taxation period under the Value Added Tax Law. The tourism share have to be declared to the tax office that taxpayers are registered for individulas or corparate taxes. For the ones who are not income or corparate tax liabilities have to declared their tourism share to the tax office that will be determined by the Revenue Administration.

The calculated tourism share will be paid by the end of the day of the month which declaration is made.

The paid tourism share can be taken into consideration from their taxable income as deductible expense by the income and corporate income taxpayers.

According to Law No.7183 of Article 6 that the tourism share entered into 01 October 2019, thus the toursim share that related earning income in October will be declared firstly by the end of last day of November and this tourism share will be paid by until the evening of the end of the last day of same month (November). (Note; due to public holiday of 30 November 2019, this return will be declared and paid 02 December 2019 until 23:59)

The taxpayers who obliged to declare the Tourism Share Return on a quarterly (three-month) basis are required to submit and paid their first declarations regarding the October – November –  December / 2019 period by electronic media at 31 January 2020 until 23:59.

Those who are obliged to submit Tourism Share Return, even if there is not net sales and rental income during declaration period, they have to submit Tourism Share Return. In this case the Tourism Share Return should be sent by selecting “There is no tourism share to declare” option.

Note; This article was written for the purpose only information. Please receive opinion and support from a senior consultant about issues you hesitate  

REFERENCES

1.Dated 15 July 2019 and The Official Gazette Numbered 30832

2. Draft General Communique On Tourism Share Return Numbered 1

11.10.2019

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