The decision Chashniky
Regional council of deputies
The INSTRUCTION about tourist tax
- Instruction on the procedure of calculation and payment of resort gathering is developed on the basis of Chapter 32 of the Special Part of the Tax Code of the Republic of Belarus and determine the procedure for calculation and payment of tourist tax in the territory Chashniky district.
- Payers of tourist tax are recognized as individuals, except those allocated for rehabilitation and spa treatment free of charge in accordance with the legislation.
- The object of tourist tax fee are recognized finding of the physical person in the sanatorium organizations, as well as dispensaries, health centers (complexes), educational and health centers, camps, sports camps, houses (bases) rest, boarding houses (hereinafter - health organization) located in the Chashniky district.
- The tax base is determined on the value of permits in sanatorium and improving organizations, and if the permit is not issued - based on the cost of services rendered.
- The tax rate of tourist tax is established:
- in finding individuals who are citizens of the Republic of Belarus, in summer camps around the clock to stay at the rate of
- in finding the children under 16 years old who are citizens of the Republic of Belarus, in the sanatorium organizations, as well as dispensaries, health centers (complexes), buildings (bases) recreation, boarding in the rate of
- for individuals who are not referred to in the second paragraph, the third of this paragraph, at the rate of
- Children from large families are released from tourist tax.
- Quarter tax period is recognized resort fee.
- The amount of tourist tax is calculated as the product of the tax base and resort collection rates.
- Payment of tourist tax is performed by making the fee sanatorium or health organizations that receive sums resort collection and transfer to the budget no later than the 22th of the month following the expired tax period.
- Health resort organization not later than the 25th day of the month following the expiration of a tax period shall submit to the tax authority at the place of registration of the transfer of information on the holiday collection in any form.
The tax declaration (calculation) for the resort fee is not presented.
- Amounts of tourist tax is not included in the cost of private entrepreneurs in the production and sale of goods (works, services), property rights accounted for taxation.
This instruction operates in:
health-improving complex "Sosnovi Bor Vitebsk"