Section 10: Travel agencies transactions

Article 42: Travel agencies transactions

The travel agencies shall mean every natural or juridical person, who directly or as an intermediary, organizes and supplies travels or residences in order to seek profits, sells travel tickets, hotel accommodation, and meals, and organizes trips and visits to vestigial places, and generally, every person who sells to passengers services related to transactions mentioned above or branching from it.

The taxable base and its rules of application for the travel agencies transactions are to be regulated by decrees adopted by the Council of Ministers, upon the proposal of the Minister of Finance.