Tourist tax - Brest region
Brestsky's solution
District Council of Deputies
01.14.2016 №110
(as amended by decisions of the Brest District Council dated March 10, 2016 N 116, dated December 23, 2016 N 154, dated December 28, 2017 N 204, dated February 13, 2019 N 45, dated December 30, 2022 N 263)
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 health resort organizations, as well as in dispensaries, health centers (complexes), educational and health centers, health camps, sports and health camps, rest houses (bases) and boarding houses (hereinafter referred to as health organizations) located in the Brest region.
The presence of an individual in a sanatorium-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 or health-improving organization is used on the basis of agreements concluded by 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 – regarding the cost of accommodation and food services.-
The tax base of the resort fee is defined 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 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.
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), funds from compulsory insurance against accidents at work and occupational diseases, the tax base is the cost of the voucher paid by individuals at our own expense.
- The resort tax rate is set in the following amounts:
– for payers, with the exception of those specified in paragraph three of this paragraph – 4 percent;
– for citizens of the Republic of Belarus who have reached the generally established retirement age – 3 percent. 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 fee amounts to health-resort and health organizations, which 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 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.
8-1. Payment by the payer of the amounts of the resort fee to a health-resort or health-improving organization is made 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 health-resort and health-improving services provided according to the purchased voucher, or an individual’s early departure from a sanatorium-resort or health-improving organization, a refund of the previously paid amount (part of it) of the resort fee is not made.
- The following categories of citizens are exempt from paying the resort fee:
- veterans and disabled people of the Great Patriotic War;
- former prisoners of fascist concentration camps, prisons, ghettos and former minor prisoners of other places of forced detention created by the fascists and their allies during the Second World War;
- disabled people of groups I and II;
- disabled children under 18 years of age;
- persons accompanying disabled people of group I, disabled children under the age of 18;
- citizens who fell ill and suffered radiation sickness caused by the consequences of the disaster at the Chernobyl nuclear power plant;
- participants in the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant;
- minor children (citizens of the Republic of Belarus) under the age of 16.
This instruction is valid in: