What is the Tourism Development Contribution (TFH) and how do I file it?

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TFH is 4% of accommodation service revenue, payable to NAV. TFH is not charged on IFA or VAT amounts.

If you don't have monthly VAT returns: annual filing, by February 25 of the following year (form: XXTFEJLH)
If you have monthly VAT returns (due to reverse-charge VAT): monthly, by the 20th of the following month

NAV bank account: 10032000-01079122, reference: tax number.