Declaration for settlement of the special tax for tourism promotion*
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Statement of settlement regarding the amounts collected representing the special tax for the promotion of tourism in Sânmartin Commune.
This tax (instituted under 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 natural and legal persons who benefit from these services within the Sânmartin commune.The amount of the tax is 1% of the value of the 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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