The Ministry of Tourism has issued the rules for the annual 1×1,000 contribution on the value of fixed assets payable by all tourism service providers.[1] The rules explain the settlement, assessment and collection of this contribution:
- Scope of Application: The rules apply to individuals, legal entities, state-owned companies, owners or operators of tourism activities at a national level.
- Annual Declaration: This is based on the establishment’s total amount of fixed assets used in the provision of the tourism service.
- Assessment: Upon obtaining the tourism registration or obtaining or renewing the Annual Operating License (LUAF), payers must declare and pay the 1×1,000 contribution on fixed assets.
Preliminary Assessment: To be made when a declaration or notice of closure of the tourism establishment has not been made, and the administration is unable to settle the pending amounts of the contribution. In this case, the settlement will be based on the last declaration filed by the payer. If no declaration has been filed, the rules establish the method of settlement.
- Deadline for Declaration and Payment: Must be made in the first seven months of each year. The payment receipt and the respective form will be delivered to the Ministry of Tourism within 3 days of payment. If the declaration and the payment are not made by the deadline, interest and fines will apply.
- Calculation of the Contribution: The resolution indicates the method and requirements for the calculation for legal entities, individuals and state-owned companies.
[1] Ministry of Tourism Decree No. 2019 051, published in Official Register No. 92 on December 2.
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