Dubai skyline - for illustrative purposes Dubai skyline - for illustrative purposes

Dubai Municipality, in coordination with the Department of Tourism and Commerce Marketing (DTCM), has issued a guide for calculation and audit of hotels sales fee in the emirate.

The guide, which consists of 180 pages, provides explanation about the items of incomes subject to the fees identified by Order No. 2 for the year 2006 on municipal fees on sales of hotel facilities in Dubai.

It is aimed to serve as a guide and reference manual for all hotel owners and investors in the hospitality industry.

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It also serves financial managers, accountants, auditors and all those interested in the field of accounting of hotels.

The guide aims to help obtain information or identify the procedures used in the field of auditing of hotel fees and relevant legislation, licensing procedures and rating of hotels in the emirate.

Saif Rashid Al Shamsi, director of finance department said the municipality pursues a policy of transparency and clarity with regard to its clients and public who interested in knowing the laws, decisions, regulations and legislations. It recognises their right to access to information and procedures used in calculating and auditing fees.

He praised the contribution and cooperation of DTCM with the Municipality through the inclusion of a manual of licensing and classification of hotels, motels, and apartments in the directory.

This guide contains methods of auditing, applications of laws and regulations, importance of bookkeeping in hotels, role of municipality in audit process, documents to be submitted to auditor, table of accountable revenues, method of estimating government fees, most important legislations for hotel facilities, licensing and classification of hotels and hotel apartments.