Tourist tax - Kirovsk District

The decision of the Kirovsk
regional council of deputies
dated 29.12.2015 № 21-4
(As amended by the decisions
of the Kirovsk District Council
dated March 25, 2016 N 23-8,
dated December 23, 2016 N 32-4,
dated June 28, 2018 N 6-4,
dated February 15, 2019 N 12-2)

INSTRUCTIONS on the procedure for calculating and paying the resort fee

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 in dispensaries, health centers (complexes), educational and health centers, health camps, sports and health camps, houses (bases ) recreation, boarding houses (hereinafter referred to as health-improving organizations) located on the territory of the Kirovsky district.
   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.
3. The tax base of the resort fee is determined as the cost of a voucher to a sanatorium-resort or health-improving organization, and if the voucher is not issued, as the cost of accommodation services, as well as 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.
4. The resort fee is set for all types of sanatorium and (or) health organizations in the amount of 3%.
5. The resort tax period is a calendar quarter.
6. 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 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.
   Sanatorium-resort and health-improving organizations no later than the 25th day of the month following the expired tax period submit to the tax authority at the place of registration information on the transfer of the resort fee in any form.
   7-1. The payment by the payer of the sums of the resort fee to a sanatorium-resort or health-improving organization is made no later than the last day of the stay of an individual in such an organization based on the rate of the resort fee in force 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.
8. The following are exempt from paying the resort fee:
   • minor children;
   • disabled people and participants of the Great Patriotic War and persons equated to them in accordance with the established procedure;
   • disabled people of groups I, II and III;
   • Non-working pensioners who have reached the age of entitlement to an old-age pension on a general basis.
9. Tax benefits established by part one of this paragraph apply to citizens of the Republic of Belarus, foreign citizens and stateless persons permanently residing in the territory of the Republic of Belarus.
10. Funds from the payment of the resort fee are credited to the district budget and directed to the purposes provided for in the manner prescribed by law.