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Friday, 29.03.2024 03:16  Minsk

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Tourist tax - Minsk district

Decision of the Minsk Regional Council of Deputies
10.03.2016 N 157
(as amended by the decision of the Minsk District Council
dated March 28, 2019 N 88, dated February 18, 2022 N 300)

Resort Fee Instructions

  1. Payers of the resort fee are individuals, with the exception of:

    – persons sent for health improvement and health-resort treatment free of charge at the expense of state social insurance and the republican budget in accordance with legislative acts;
    – persons sent for health improvement and health-resort treatment as part of insurance payments under compulsory insurance against industrial accidents and occupational diseases (including accompanying persons);
    – children sent to health (sports and recreation) camps on vouchers, the cost of which is reduced at the expense of state social insurance funds or the republican budget.

  2. The following are exempt from paying the resort fee:

    • minor children;
    • citizens of the Republic of Belarus who have reached retirement age;
    • students of vocational and secondary specialized education institutions and students of higher educational institutions (full-time education);
    • disabled people of groups I and II.
  3. – health resort organizations;
    – dispensaries, health centers (complexes), educational and health centers, health camps, sports and health camps, recreation centers (recreation centers), boarding houses (hereinafter referred to as health organizations).

  4. The presence of an individual in a health-resort or health-improving organization is not considered subject to resort tax due to:

    – 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 that organize such events;
    – accommodation while on a business trip;
    – performance by individuals living in health-resort or health-improving organizations of official duties – part of the cost of accommodation and food services.

  5. The tax base of the resort fee is determined as the cost of a voucher to a health-resort or health-improving organization, and if the voucher is not issued – as the cost of accommodation services, as well as food services provided, medical and health-improving services.

    When determining the tax base of the resort fee, the cost of paid services provided to individuals when visiting a health organization without accommodation is not taken into account.

    In cases where turnover from the sale of health-resort and (or) health-improving 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.

    If the cost of the voucher is partially paid at the expense of state social insurance and the republican budget (with the exception of vouchers to health or sports camps), funds from 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.

  6. The resort tax rate is set at 3%from the tax base.

  7. The tax period for resort fees is a calendar quarter.
  8. The amount of the resort fee is calculated as the product of the tax base and the resort fee rate.

    A tax return (calculation) for the resort fee is not submitted.
  9. Payment of the resort fee is made by payers by depositing the fee amounts to health organizations, which accept the amounts of the resort fee and transfer them to the budget no later than the 22nd day of the month following the expired tax period.

  10. Health-resort and health-improving organizations no later than the 25th day of the month following the expired tax period submit to the inspection of the Ministry of Taxes and Duties for the Minsk region information on the transfer of resort fees in any form.

  11. The payment by the payer of the amounts of the resort fee to a health-resort or health-improving organization is made no later than the last day of an individual’s stay in such an organization based on the resort fee rate in effect on the date of payment of the amounts of this fee. Resort fees are not collected until an individual arrives at a health-resort or health-improving organization.

    In cases of incomplete use of health-resort and health-improving services provided according to the purchased voucher, or an individual’s early departure from a sanatorium-resort or health-improving organization, a refund of the previously paid amount (part of it) of the resort fee is not made.

The given instruction operates in:

Health resort «Belorusochka»
Health resort «Zeleni Bor»
Health resort «Krinitsa»
Health resort «Praleska»
Health resort «Primorski»
Health resort «Yunost»
Republican center of medical rehabilitation «Jdanovichy»
Health-improving complex «Raketa»
Health-improving center «Energetik Minsk»


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