Numara : 6
Tarih : 2.5.2016

TAX NEWS NO: 2016/6

May 02, 2016

The debts of tourism enterprises have been deferred to 2016.

The Law No. 6704 has been promulgated in the Official Gazette dated 26 April 2016.

With the Article 15 of the Law numbered 6704, Temporary Article 19 has been added to the Law numbered 4706. As per the related article, it is stipulated that the debts of tourism enterprises be deferred to 2016.

Rent, final allocation, easement, adequate pay and revenue share payments of certified investors and operators who were granted public lands by the Ministry of Finance and the Ministry of Culture and Tourism on which tourism facilities intended for accommodation purposes are to be constructed, were to be collected between 1/1/2016 and 31/12/2016. As per the relevant article, the relevant payment period has been deferred by a year.

The first installment of the deferred receivables shall be collected in September 2017 while the remaining balance shall be collected in three equal installments during the same month of the three subsequent years without applying any delay increase and interest.

Yours sincerely,

Deloitte Turkey


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