Tourist tax - Pinsk district

The decision of Pinsk district
Council Deputies 22.03.2019 N 10-06

the INSTRUCTION about tourist tax

1. Payers of tourist tax are persons, except:
   • persons, who were sent for rehabilitation and health-resort treatment for free at the expense of state social insurance and the republican budget according yo the legislative acts;
     
   • persons, who were sent for rehabilitation and health-resort treatment as part of insurance payments for compulsory insurance against industrial accidents and occupational diseases (including accompanying persons);
     
   • children, who were sent to health resorts (sports and health camps) for vouchers, the cost of which is cheaper at the expense of state social insurance or the republican budget.
2. Object of the taxation is the finding of the person in health resorts and improving organizations in territory Pinsk district.
   The following persona are not the object of taxation: participation in seminars, conferences and other similar events; accommodation while on a business trip; living in health resort or health-improving organizations in terms of the cost of accommodation and food services.
3. The tax base of the tourist tax is defined as the cost of a tour to a health resort organization, and if the voucher is not issued - as the cost of accommodation services, as well as meals, medical and health services.
4. Tax fee is 3 %.
5. The tax period is a calendar quarter.
6. The amount of the tourist tax is defined as the product of the tax base and the rate of the tourist tax.
7. The tourist tax is paid by depositing money to health resorts or recreational organizations that receive and transfer it to the district budget no later than the 22nd day of the month following the tax period.
8. Tourists shouuld pay the tourist tax no later than the last day of the rest.
9. If health-improving services provided according the purchased tour were used not ful, the refund of the previously paid tourist tax is not made.
10. The following people are exempted from paying tourist tax:
    • invalids and participants of the Great Patriotic War (резиденты РБ);
    • children (residents of the Republic of Belarus) ;
    • citizens who have become ill and have had radiation sickness, are disabled as a result of the Chernobyl disaster, other radiation accidents (residents of the Republic of Belarus);
    • participants of the aftermath disaster at the Chernobyl nuclear power plant, other radiation accidents (residents of the Republic of Belarus);
    • people with disabilities I, II and III groups (residents of the Republic of Belarus);
    • citizens who have reached retirement age (residents of the Republic of Belarus).
    
    The tax benefits are applied to citizens of the Republic of Belarus, foreign citizens and stateless persons permanently residing at the territory of the Republic of Belarus.

This instruction operates in: