Declaration for reimbursement of the special tax for tourism promotion*
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Settlement statement regarding the amounts collected representing the special tax for tourism promotion in Sânmartin Commune.
This tax (established based on art. 484 of Law no. 227/2015 regarding the Fiscal Code) is owed to the local budget, being collected by the accommodation service operator from individuals and legal entities who benefit from these services within the territory of Sânmartin commune.The amount of the tax is 1% of the value of accommodation services excluding VAT, this being owed for the entire stay.
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In the case of a dispute between the beneficiary and the competent authority, the provisions of common law are applicable.
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