Post by account_disabled on Jan 2, 2024 23:06:30 GMT -8
Acomplex would calculate the specific tax based on the formula laid down in Annex . A hotel complex is a set of tourist accommodation structures with different functions that simultaneously meet the following conditions i are operated by the same entity ii all the activities conducted are reflected in the same accounting book iii are located within the perimeter of the same accommodation unit. In our opinion the meaning of article according to which Taxpayers who during the year obtain income from activities other than the NACE Codes listed in article of the Law declare and pay their profit tax according to law as further amended and supplemented the.
Tax Code and of article according to which Taxpayer Country Email List who conduct activities through a hotel complex and obtain income from other activities declare and pay their profit tax according to law as further amended and supplemented the Tax Code should be that only the income obtained from activities other than the one listed in the bill of Law shall be subject to taxation separately from the income obtained from the activities listed in the bill of Law. An opposite interpretation would be meaningless in respect of the purpose of this bill of Law.
Conduct their activity through hotels aparthotels motels tourist boarding houses rural boarding houses urban boarding houses agrotourism boarding houses apartments for rent hostels bungalows villas representing tourist accommodation in buildings or in building units that offer accommodation premises and restaurantlike and barlike public food locations with all these specific services being offered by the same company who offers the accommodation shall calculate the specific tax in accordance with the formula laid down in Annex . DUE DATE FOR THE TAX SPECIFIC TO SOME ACTIVITIES PAR. OF ART. to some activities twice a year For the st Semester half of the amount no later than July th inclusively.
Tax Code and of article according to which Taxpayer Country Email List who conduct activities through a hotel complex and obtain income from other activities declare and pay their profit tax according to law as further amended and supplemented the Tax Code should be that only the income obtained from activities other than the one listed in the bill of Law shall be subject to taxation separately from the income obtained from the activities listed in the bill of Law. An opposite interpretation would be meaningless in respect of the purpose of this bill of Law.
Conduct their activity through hotels aparthotels motels tourist boarding houses rural boarding houses urban boarding houses agrotourism boarding houses apartments for rent hostels bungalows villas representing tourist accommodation in buildings or in building units that offer accommodation premises and restaurantlike and barlike public food locations with all these specific services being offered by the same company who offers the accommodation shall calculate the specific tax in accordance with the formula laid down in Annex . DUE DATE FOR THE TAX SPECIFIC TO SOME ACTIVITIES PAR. OF ART. to some activities twice a year For the st Semester half of the amount no later than July th inclusively.