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Thursday, 28.03.2024 18:52  Minsk

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Tourist tax - health resort Plissa

The Decision of the Glubokoe District
Council of deputies form 30.12.2015 ¹ 108
(As amended by the decisions of the Glubokoe District Council
N 112 dated February 23, 2016,
N 152 dated December 7, 2016,
N 53 dated March 13, 2019,
N 176 dated January 31, 2022)

On the establishment on the territory of Glubokoe district of local taxes and fees and the introduction of them into action

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

  1. To introduce a resort fee on the territory of the Gluboksky district.
  2. Individuals are recognized as payers of the resort tax, 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 under compulsory insurance against accidents at work and occupational diseases (including accompanying persons);
    children sent to health-improving (sports and health-improving camps) by vouchers, the cost of which is reduced at the expense of state social insurance or the republican budget.
  3. The object of taxation of the resort tax is the presence (stay of at least a day) of an individual in located on the territory of the Glubokoe district:
    health resort organizations;
    dispensaries, health centers (complexes), educational and health centers, health camps, rest houses (bases), boarding houses (hereinafter referred to as health organizations).
  4. 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 the organizing organizations of 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.
  5. 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.
  6. 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.
  7. In cases where the turnover for the sale of spa 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.
  8. If the cost of the voucher is partially paid 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 the expense of own funds.
  9. The resort fee is set to 5% .
  10. The tax period of a resort fee is a calendar quarter.
  11. The amount of a resort fee is calculated as the product of the tax base and the resort fee rate.
  12. Minor children, invalids and participants of the Great Patriotic War and persons equated to them in accordance with the established procedure, invalids of groups I, II are exempted from paying the resort fee.
  13. Pensioners of the Republic of Belarus by age are exempted from paying the resort fee by 50%.
  14. Payment of the resort fee is made by payers by paying the amounts of the fee to sanatorium-resort and 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.
  15. 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.
  16. The amount of the resort fee is not included by individual entrepreneurs in the costs of production and sale of goods (works, services), property rights, taken into account in taxation.
  17. The tax return (calculation) for the resort fee is not submitted.
  18. 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.
  19. The resort fee is not collected until the arrival of an individual at a sanatorium-resort or health-improving organization.
  20. 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.

This statement is valid in:

Health resort «Plissa»


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