Tourist tax - Lida District

The decision of the Deputies Council
of Lida district dated 29.01.2016 № 72
(As amended by the decision of the Lida District Council
dated November 28, 2016 N 98,
dated March 29, 2019 N 66)

About resort fee

Based on Article 12 of the Tax Code of the Republic of Belarus, Article 4 of the Law of the Republic of Belarus of December 30, 2015 N 343-Z «On Amendments and Additions to Certain Laws of the Republic of Belarus on Business and Taxation» Lida District Council of Deputies DECIDED:

To establish and put into effect a resort fee on the territory of the Lida district.

1. To recognize natural persons 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 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. Establish that the object of taxation of the resort tax is the stay (stay of 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 recreation camps, rest houses (bases), boarding houses (hereinafter referred to as health organizations) located on the territory of the Lida region.
   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. Specify that the tax base of the resort fee is the cost of a voucher to a sanatorium or health resort, and if the voucher is not issued, the cost of accommodation services, as well as the services provided for food, medical and wellness services.
   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. Set a resort fee rate to 3 % resort fee tax base.
5. Define the resort tax tax period as a calendar quarter.
6. The resort fee is calculated as the product of the tax base and the resort fee rate.
7. The resort fee is paid by the payer of the resort fee to the sanatorium or health resort organization based on the resort fee rate effective on the date of payment of this fee, no later than the last day of the individual's stay in such an organization. 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. Tax return (calculation) for the resort fee is not submitted.
9. Resort fee exemption:
   • minor citizens of the Republic of Belarus;
   • disabled people of the Great Patriotic War and disabled combatants on the territory of other states;
   • disabled people of the first and second groups;
   • persons accompanying a disabled person of the first group, a disabled child under the age of 18;
   • citizens who fell ill and suffered radiation sickness caused by the consequences of the Chernobyl disaster, as well as disabled people, in respect of whom a causal relationship of injury or illness that led to disability was established with the Chernobyl disaster;
   • participants in the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant in 1986 - 1987;
   • citizens permanently (mainly) residing in the territory of radioactive contamination.

This instruction is valid for:

Health resort «Raduga»