GUIDE TO THE TOURIST ACCOMMODATION TAX - Comune di Roma

GUIDE TO THE TOURIST ACCOMMODATION TAX - Comune di Roma GUIDE TO THE TOURIST ACCOMMODATION TAX - Comune di Roma

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Dipartimento Risorse Economiche By way of Council Resolution no. 53, which was passed on 11 July 2011, significant changes have been made to the methods in which the tourist accommodation tax is implemented. This brochure, prepared by the Financial Resources Department, in collaboration with the Local Taxation and Fiscal Federalism Commission of the Order of Chartered Accountants and accounting experts of Rome, is intended to illustrate the salient points of the interpretative circular issued on 21 December 2011, to aid with the correct application of the tax exemption and reduction provisions, as well as the appropriate action to take should any visitor refuse to make payment

Guida al contributo di soggiorno MEMBERS OF THE ROME ORDER OF CHARTERED ACCOUNTANTS COMMISSION LOCAL TAXATION AND FISCAL FEDERALISM Nicola Antoniozzi – President Gianfranco Piccini – Vice President Loredana Angelini Lionello Bartolomei Giampaolo Bassi Carmine Filippo Cellucci - Roma Capitale Nicola Colangelo Giorgio Farina Antonio Fiorilli Fernando Fugnitto Pasquale Formica Lanfranco Guidi Carlo Mezzetti Carlo Alberto Pozzi Claudio Schettini Anna Tucci of the Financial Resources Department of Roma Capitale assisted in the preparation of this brochure Thanks to Isalena Iaccarino - Studio Pirola Pennuto Zei & Associates for translation

Dipartimento Risorse Economiche<br />

By way of Council Resolution no. 53,<br />

which was passed on 11 July 2011,<br />

significant changes have been made<br />

to the methods in which the tourist<br />

accommodation tax is implemented.<br />

This brochure, prepared by the<br />

Financial Resources Department, in<br />

collaboration with the Local Taxation<br />

and Fiscal Federalism Commission<br />

of the Order of Chartered<br />

Accountants and accounting experts<br />

of Rome, is intended to illustrate the<br />

salient points of the interpretative<br />

circular issued on 21 December<br />

2011, to aid with the correct<br />

application of the tax exemption and<br />

reduction provisions, as well as the<br />

appropriate action to take should<br />

any visitor refuse to make payment

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