Resort fee - Braslav district

Braslavsky’s solution
District Council of Deputies
24.12.2015 №82
(as amended by the decisions of the Braslav District Council dated 28.11.2016 N. 112, dated 12.03.2019 N 62, dated 31.03.2022 N 215, dated 27.01.2023 N 278)

INSTRUCTIONS about the resort fee

Payers of the resort fee are individuals, with the exception of:
– persons sent for health improvement 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 health improvement and health-resort treatment as part of insurance payments under compulsory insurance against industrial accidents and occupational diseases (including accompanying persons);
- children sent to health (sports and recreation) camps on vouchers, the cost of which is reduced at the expense of state social insurance funds or the republican budget.
The object of taxation of the resort tax is the stay (stay of at least 24 hours) of an individual in the following places located on the territory of the Braslav region
– health resort organizations;
– dispensaries, health centers (complexes), educational and health centers, health camps, sports and health camps, recreation centers (recreation centers), boarding houses (hereinafter referred to as health organizations).
The presence of an individual in a health-resort or health-improving organization is not considered subject to resort tax due to:
– participation in seminars, conferences and other similar events, for which the territory of a health-resort and health-improving organization is used on the basis of agreements concluded by the organizations that organize such events;
– accommodation while on a business trip;
– performance by individuals living in health-resort or health-improving organizations of official duties – in terms of the cost of accommodation and food services.
The tax base of the resort fee is determined as the cost of a voucher to a health-resort or health-improving organization, and if the voucher is not issued – as the cost of paid services provided to individuals when visiting a health-resort or health-improving organization with accommodation.
When determining the tax base of the resort fee, the cost of paid services provided to individuals when visiting a sanatorium or health organization without accommodation is not taken into account.
In cases where turnover from the sale of health-resort 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.
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), funds from 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.

The resort tax rate is set at 5 percent tax bases.

Exempt from paying the resort fee:

citizens affected by the disaster at the Chernobyl nuclear power plant;
disabled since childhood;
children under 18 years of age;
disabled people of groups I and II;
age pensioners;
employees of educational institutions accompanying children's groups.

The tax period for resort fees is a calendar quarter.

The amount of 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 depositing the amounts of the resort fee to health-resort or health organizations, which accept the amounts of the resort fee and transfer them to the 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 tax authority at the place of registration information on the transfer of resort fees in any form.

A tax return (calculation) for the resort fee is not submitted.

The payer shall pay the amounts of the resort fee to a health-resort or health-improving organization no later than the last day of an individual’s stay in such an organization based on the resort fee rate in effect on the date of payment of the amounts of this fee. Resort fees are not collected until an individual arrives at a health-resort or health-improving organization.

In cases of incomplete use of the health-resort and health-improving services provided in accordance with the purchased voucher, or an individual’s early departure from the sanatorium-resort or health-improving organization, a refund of the previously paid amount (part of it) of the resort fee is not made.

Resort tax amounts are credited to the budget of administrative-territorial units at the location of the taxable object, and for objects located in the city of Braslav - to the income of the district budget.

This instruction is valid in: