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تلتزم المنشآت الفندقية والسياحية بتوريد الضريبة السياحية 4% إلى الوزارة وفق اللائحة التنفيذية لقانون السياحة بشكل ربع سنوي، على أن تفرض غرامة تأخير نظير عدم الالتزام بالسداد في الوقت المحدد.
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