We have a travel agency taxpayer selling only air tickets and having certificates of air tickets. It may issue an accommodation invoice in the future, but it does not issue right now. Should we submit the petition of tourism declaration and give blank declarations or will our liability for tourism share start when we face such a situation?

Travel agencies shall provide a blank declaration for the months when there is no transaction to be carried out.

Source: İSMMMO
Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither Karen Audit nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.