Tourist tax - Volozhin district

Volozhinsky's decision District Council of Deputies
February 26, 2016 No. 69
(As amended by the decision of the Volozhin District Council of 02.05.2019 N 64)

Resort Fee INSTRUCTIONS:

1. Individuals are recognized as resort tax payers, except for:
   persons sent for rehabilitation and sanatorium treatment free of charge in accordance with legislative acts;
   persons sent for rehabilitation and sanatorium-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. Resort fee exempt:

   • minor children;
   • Persons who have reached retirement age.

3. The object of taxation of the resort fee is the stay (stay of at least a day) of an individual in located on the territory of the Volozhin district:
   health resort organizations;
   dispensaries, health centers (complexes), educational and health centers, health camps, sports and health camps, rest houses (bases), boarding houses (hereinafter referred to as health organizations).

   The stay of an individual in a sanatorium-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 sanatorium-resort or health-improving organization is used on the basis of agreements concluded by organizations organizing such events;
   accommodation while on a business trip;
   the performance of official duties by individuals living in sanatorium-resort or health-improving organizations - in terms of the cost of services for accommodation and meals.

4. 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 sanatorium-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-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.
   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.

5. Resort fee set at 3% tax base.

6. The resort tax period is a calendar quarter.

7. The resort fee is calculated as the product of the tax base and the resort fee rate.
   Tax declaration (calculation) for the resort fee is not submitted.

8. Payment of the resort fee is made by the payers by paying the amounts of the fee to sanatorium-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.

9. No later than the 25th day of the month following the expired tax period, sanatorium-resort and health-improving organizations submit information on the transfer of the resort fee to freeform.

10. The payer pays the amounts of the resort fee to a sanatorium-resort or health-improving organization 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.

11. In cases of incomplete use of the health resort and health services provided according to the purchased voucher, or early departure of an individual from the health resort or no refund of the previously paid amount (part of it) of the resort fee is made to the health organization.

This instruction applies to: