Tourist tax - health resort Magistralny

The Decision Baranovichsky
City council of deputies
03.12.2010 № 41 (as amended by the decisions of the Baranovichi City Council dated 11.26.2013 N 190, of 01.14.2016 N 81, of 03.29.2016 N 92, of 11.29.2016 N 115, dated 01.30.2019 N 51)

Тhe INSTRUCTION about tourist tax:

1. Payers of tourist tax are the physical persons except:
   • persons, sent for rehabilitation 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 rehabilitation and health resort treatment within insurance payments against industrial accidents and occupational diseases (including accompanying persons);
   • children, nt to health camps (sports and recreation camps) on voucher, the cost of which is cheaper at the expense of state social insurance or the republican budget.
2. Object of taxation is staying of the individuals in the health resort «Magistralny». It is not recognized staying an individual in the health resort organization in connection with:
   • participating in seminars, conferences and other similar events for which the territory of the health resort and wellness organization is used;
   • staying on a business trip;
   • the performance of business duties by individuals living in health resort and wellness organization in terms of the cost of accommodation and food services
3. The tax base of resort gathering is the cost of tour to the health resort and wellness organization. In case if the permit is not issued, it is the cost of rendered spa services, wellness organizations.
4. The gathering rate is established in size of 5 percent.
5. The tax period of tourist tax calendar quarter admits.
6. The sum of tourist tax is estimated as product of tax base and the tax rate.
7. Payment of tourist tax is made by payers by entering of the sums of gathering to the health resort «Magistralny» which carry out reception of the sums of tourist tax and their transfer, to the account of financial department of Baranovichsky city executive committee quarterly separate payment order not later than 22nd date following after expired quarter. The health resort «Magistralny» not later than 25th date following the expired tax period, represent to inspection of the Ministry of Taxes and Tax Collection of Belarus on Baranovichi the information on transfer of tourist tax in any form. The tax declaration (calculation) on tourist tax isn't represented.
8. To exempt from paying from tourist tax of following individual persons:
• veterans, disabled people, and participants of the Great Patriotic War;
• handicapped persons of the first and the second groups, as well as persons accompanying a disabled person of the first group I, a disabled child under the age of 18 years;
• minors under the age of 16 years, students of general secondary education, vocational education, secondary vocational education, higher education (full-time education).

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The instruction operates in health resort «Magistralny»