The tax is paid to the Tax Authority by monthly returns submitted no later than the last day of the month following the issuance of the “special item- accommodation tax collection receipt”, as follows:

Per month :  

1st month( 01/01 - 31/01 ) until 28/02                  

2nd month ( 01/02 - 28/02 ) until 31/03                       

3rd month ( 01/03 - 31/03 ) until 30/04                    

4th month ( 01/04 - 30/04 ) until 31/05                   

5th month ( 01/05 - 31/05 ) until 30/06                      

6th month ( 01/06 - 30/06 ) until 31/07                    

7th month ( 01/07 - 31/07 ) until 31/08                   

8th month ( 01/08 - 31/08 ) until 30/09                   

9th month ( 01/09 - 30/09 ) until 31/10                 

10th month ( 01/10 - 31/10 ) until 30/11                 

11th month ( 01/11 - 30/11 ) until 31/12                 

12th month ( 01/12 - 31/12 ) until 31/01 of the following year.