Tourist tax - Soligorsk District

The decision of the Deputies Council
of Soligorsk
from 30.12.2015 № 106
(as amended by the decision of the Soligorsk District Council N 122 of March 29, 2016, N 163 of November 30, 2016, N 234 of October 23, 2017, N 68 of May 10, 2019, N 122 of June 30, 2020)

The instruction about tourist tax:

On the basis of paragraph 2 of Article 12 of the Tax Code of the Republic of Belarus, the Soligorsk District Council of Deputies DECIDED:

1. Physical persons are recognized as payers of the resort fee, with the exception of persons sent for rehabilitation and sanatorium treatment free of charge at the expense of state social insurance and the republican budget 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. The object of the resort fee is the stay (staying for at least a day) of an individual in sanatorium and resort organizations, as well as dispensaries, health centers (complexes), educational and health centers, health camps, sports and health camps, houses (bases) rest, boarding houses (hereinafter referred to as health-improving organizations) located on the territory of the Soligorsk district.
3. The presence 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;
   performance by individuals living in sanatorium-resort or health-improving organizations of official duties - 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 the voucher is not issued - as the cost of accommodation services, as well as the 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 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 are set in amounts from the tax base:
   • 1 % - for citizens of the Republic of Belarus;
   • 5 % - for citizens or citizens of foreign states, stateless persons (citizenship).
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 payers to 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 budget no later than the 22nd day of the month following the expired tax period.
9. Sanatorium-resort and health-improving organizations no later than the 25th day of the month following the expired tax period submit information on the transfer of the resort fee in any form to the inspection of the Ministry of Taxes and Duties for the Soligorsk District.
10. The payer pays the amount 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. The resort fee is not collected until the arrival of an individual at a sanatorium-resort or health-improving organization.
    In cases of incomplete use of the sanatorium-resort and health-improving services provided according to the purchased voucher, or early departure of an individual from the sanatorium-resort or health-improving organization, the previously paid amount (its part) of the resort fee is not refunded.
11. Resort fee exempt:
    • minor children;
    • disabled people of groups I, II and III;
    • invalids and participants of the Great Patriotic War;
    • citizens of the Republic of Belarus who have reached the generally established retirement age.

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This instruction operates in:

Health resort «Berezka»

hunter's house «Starobinsky»