Tourist tax - Bereza district

Berezovsky's decision
District Council of Deputies
01/15/2016 No. 82
(As amended by the decision of the Berezovsky District Council dated 03.11.2016 N 105,
dated 06.04.2017 No. 137, 01.03.2019 No. 55)

Resort Fee INSTRUCTIONS

1. Resort tax payers (hereinafter referred to as payers) are natural persons, except for:
   persons sent for rehabilitation and health resort treatment free of charge in accordance with legislative acts;
   persons sent for rehabilitation and resort-and-spa treatment as part of insurance payments for compulsory insurance against accidents at work and occupational diseases (including accompanying persons);
   children sent to health-improving (sports and health-improving) camps on vouchers, the cost of which is reduced at the expense of state social insurance or the republican budget.

2. The object of the resort fee is the stay (staying for at least a day) of an individual in health resort and resort organizations, as well as in dispensaries, health centers (complexes), educational and health centers, health camps, sports and recreation camps, rest houses (bases), boarding houses (hereinafter referred to as health-improving organizations) located on the territory of the Berezovsky district.
   The presence of an individual in a health resort or health-improving organization is not recognized as an object of taxation by the resort fee in connection with:
   participation in seminars, conferences and other similar events for which the territory of a health resort or health-improving organization is used on the basis of agreements concluded by organizations organizing such events;
   accommodation while on a business trip;
   performance by individuals living in health resort or health-improving organizations of official duties - in terms of the cost of services for accommodation and meals.

3. The tax base of the resort fee is determined as the cost of a voucher to a sanatorium or health resort, and if a voucher is not issued, as the cost of accommodation services, as well as the cost of food, medical and health services provided.
   When determining the tax base of the resort fee, the cost of paid services provided to individuals when visiting a health resort or health-improving organization without accommodation is not taken into account.
   In cases where the turnover on the sale of sanatorium and (or) health services is subject to value added tax, the tax base of the resort fee is determined based on the cost of these services, including value added tax.
   In case of partial payment of the cost of the voucher at the expense of state social insurance and the republican budget (with the exception of vouchers to health or sports camps), compulsory insurance against accidents at work and occupational diseases, the tax base is the cost of the voucher paid by individuals at their own expense. funds.

4. Resort fees are set at the following rates:

   • for payers, with the exception of those specified in the third paragraph of this paragraph, - 4%;
   • for citizens of the Republic of Belarus who have reached the generally established retirement age - 2%.

5. The resort tax period is a calendar quarter.

6. The resort fee is calculated as the product of the tax base and the resort fee rate.

7. Payment of the resort fee is made by payers by paying the fees to health resort or health-improving organizations that accept the amounts of the resort fee and transfer them to the district budget no later than the 22nd day of the month following the expired tax period.
   Health resort and health-improving organizations no later than the 25th day of the month following the expired tax period submit to the tax authority at the place of registration information on the transfer of the resort fee in any form.

8. No tax return (calculation) for the resort fee is submitted.

   8-1. The payment by the payer of the sums of the resort fee to a health resort or health-improving organization is made no later than the last day of the individual's stay in such an organization based on the resort fee rate effective on the date of payment of the amounts of this fee.
   The resort fee is not collected until the arrival of an individual at a health resort or health-improving organization.

9. Resort fee exempt:

   • veterans, invalids and participants of the Great Patriotic War;
   • disabled people of groups I and II, disabled since childhood;
   • minors under the age of 16, students of institutions of general secondary education, institutions of vocational education, institutions of secondary specialized education, institutions of higher education (full-time education).

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This instruction is valid in the health center «Energy»