Tourist tax - Vitebsk district

Vitebsky’s decision
District Council of Deputies
15.10.2010 №37
(as amended by the decisions of the Vitebsk District Council
dated 24.11.2011 N 140, dated 27.11.2014 N 34,
dated 31.12.2015 N 89, dated 10.11.2016 N 126,
dated 29.03.2019 N 54, dated 31.01.2023 N 233)

INSTRUCTIONS on the procedure for calculating and paying the resort fee

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 object of taxation of the resort tax is the stay (stay of at least 24 hours) of an individual in health resort organizations, as well as in dispensaries, health centers (complexes), educational and health centers, health camps, sports and recreational camps, recreation centers, boarding houses (hereinafter referred to as health organizations) located in the Vitebsk region.

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

   2-1. The following categories of citizens of the Republic of Belarus, citizens permanently residing in the Republic of Belarus are exempt from paying the resort fee:

   • minor children;
   • disabled people of groups I and II;
   • persons accompanying disabled people of group I, disabled children under the age of 18;
   • Heroes of Belarus, Heroes of the Soviet Union, Heroes of Socialist Labor, full holders of the Orders of the Fatherland, Glory, Labor Glory;
   • veterans of the Great Patriotic War.

   For pensioners of the Republic of Belarus by age registered in the Vitebsk region, provide an exemption from paying the resort fee by 50%.

3. The tax base of the resort fee is defined 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 paid services provided to individuals when visiting a health-resort or health-improving organization with accommodation.

   When determining the tax base for 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 a 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 for compulsory insurance against industrial accidents and occupational diseases, the tax base is the cost vouchers paid for by individuals at their own expense.

4. The resort fee rate is set for:

   • health resort organizations in the amount of 4% of the tax base;
   • health organizations in the amount of 2% of the tax base.

5. The tax period for resort fees is a calendar quarter.

6. The amount of 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 depositing the fee amounts to health-resort or health organizations that 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 month period.

   Health resort and health 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 of the Republic of Belarus for the Vitebsk region information on the transfer of resort fees in any form.

   A tax return (calculation) for the resort fee is not submitted.

   The payment of resort fees by the payer 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 this fee.

   Resort fees are not collected until an individual arrives at a health-resort or health-improving organization.

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

9. The resort fee is used to finance expenses provided for in the budget of the Vitebsk region.

This instruction applies to:
health resort «Zheleznodorozhnik»
health resort «Letsy»