Article 61 of Law numbered 7338 on Amendments to Tax Procedure Law and Certain Laws (“Omnibus Bill”) is published in Official Gazette dated 26 October 2021 and numbered 31640, amended Law numbered 7194 on Amendment of Digital Services Tax, Certain Laws and the Statutory Decree numbered 375 (“Law numbered 7194”).
Accordingly, the enforcement date of the provisions of article 9 and article 42 under Law numbered 7194 that amended Expenditure Taxes Law numbered 6802 (“ETL”) and introduced the accommodation tax is amended as 1 January 2023.
As result of these latest amendments, article 34 of the ETL regulating the accommodation tax at the rate of 2%, as well as provisional article 3 stipulating the accommodation tax rate to be applied as 1% until 31 December 2020 will enter into force on 1 January 2023, although the date 31 December 2020 is not amended yet.
The relevant article 34 and provisional article 3 of the ETL were first introduced with Law numbered 7194 to be entered into force on 1 April 2020. The enforcement date was first amended as 1 January 2021 with Law numbered 7226, later to be amended as 1 January 2022 with Law numbered 7256. Now, with Law numbered 7338, the enforcement date is re-amended as 1 January 2023.
Please see this link for full text of the Omnibus Bill (only available in Turkish).