Post by amina147 on Mar 9, 2024 4:28:41 GMT 1
The of money goods and other forms borrowed for these services in return for the services subject to the tax. Accordingly VAT is not included in the accommodation tax base. Various incomes such as maturity difference price difference exchange rate difference interest premium related to the accommodation services provided and all kinds of benefits services and values provided under similar names are also included in the base. If the amount is calculated in foreign currency the foreign currency is converted into Turkish currency at the Central Bank of the Republic of Turkey foreign exchange buying rate valid on the date of the taxable event.
In converting foreign currencies not declared in the Bank into Turkish Lira the current exchange rate on the date of the taxable event is taken as basis. Provided that the accommodation service is sold to the customer by Austria Phone Numbers List the agency including the accommodation tax and this situation is proven and documented to the accommodation facility the accommodation tax will be shown on the invoice to be issued by the accommodation facility to the agency for the accommodation service. It is possible to deduct from the accommodation tax base the discounts in line with commercial practices that the taxpayer shows separately in the invoice issued for the accommodation service.
In sales that include services outside the facility and whose service offerings are invoiced separately or shown separately on the same invoice the accommodation tax base is determined by objectively determining the prices of the accommodation service and other services provided outside the facility provided that it is not lower than the equivalent price for the accommodation service. must. Likewise if meeting congress symposium and similar organization services are provided including accommodation the accommodation tax base must be determined by objectively determining the costs of the organization and accommodation services not being lower than the equivalent price for the accommodation service.
In converting foreign currencies not declared in the Bank into Turkish Lira the current exchange rate on the date of the taxable event is taken as basis. Provided that the accommodation service is sold to the customer by Austria Phone Numbers List the agency including the accommodation tax and this situation is proven and documented to the accommodation facility the accommodation tax will be shown on the invoice to be issued by the accommodation facility to the agency for the accommodation service. It is possible to deduct from the accommodation tax base the discounts in line with commercial practices that the taxpayer shows separately in the invoice issued for the accommodation service.
In sales that include services outside the facility and whose service offerings are invoiced separately or shown separately on the same invoice the accommodation tax base is determined by objectively determining the prices of the accommodation service and other services provided outside the facility provided that it is not lower than the equivalent price for the accommodation service. must. Likewise if meeting congress symposium and similar organization services are provided including accommodation the accommodation tax base must be determined by objectively determining the costs of the organization and accommodation services not being lower than the equivalent price for the accommodation service.