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Friday, 19.04.2024
15:08 Minsk |
All health resorts in Belarus
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Uzdensky's decision
Order of the District Council of Deputies 10.02.2016 N118
(As amended by the decision of the Uzda District
Council 18.11.2016 N164, 11.05.2019 N61)
Resort tax payers are natural persons, except for:
– 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-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.
Resort fee exempt:
The object of the resort fee is the stay (stay of at least a day) of an individual in health resort and resort organizations, as well as dispensaries, health centers (complexes), educational and health centers, health camps, sports-health camps, rest houses (bases), boarding houses (hereinafter referred to as health-improving organizations) located on the territory of the Uzda region.
The stay of an individual in a health-resortor, 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 health-resort or health-improving organization is used on the basis of agreements concluded by organizations organizing such events;
– accommodation while on a business trip;
– the performance by individuals living in health-resort or health-improving organizations of official duties – in terms of the cost of services for accommodation and meals.
The tax base of the resort fee is determined as the cost of a voucher to a health resortt, and if a voucher is not issued, as the cost of accommodation services, as well as the cost of 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 health-resort or health-improving organization without accommodation is not taken into account.
In cases where the turnover on the sale of spa 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.
If the cost of a voucher is partially paid at the expense of state social insurance and the republican budget (except for vouchers to health or sports camps), compulsory insurance against industrial accidents and occupational diseases, the tax base is the cost vouchers paid by individuals at their own expense.
The resort fee is set to 4% from the tax base.
The resort tax period is a calendar quarter.
The resort fee is calculated as the product of the tax base and the resort fee rate.
Payment of the resort fee is made by payers by paying the fees to health-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.
Health-resort and health-improving organizations no later than the 25th day of the month following the expired tax period submit to the inspection of the Ministry of Taxes and Dues for the Dzerzhinsky District information on the transfer of the resort fee in any form .
The tax return (calculation) for the resort fee is not submitted.
The payer pays the amounts of the resort fee to a health-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.
There is no collection of the resort fee until the moment of arrival of an individual to a health-resort or health-improving organization.
In cases of incomplete use of the health-resort and health-improving services provided according to the purchased voucher, or early departure of an individual from the health-resort or health-improving organization, the return of the previously paid amount (its part) of the resort fee is not produced.
This instruction applies to: Health resort «Podjelniki»
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