Tourist tax - Polotsk region
Polotsky’s decision
district council of deputies
29.12.2015 №83
(as amended by decisions of the Polotsk District Council dated December 7, 2016 N 121, dated November 28, 2017 N 175, dated March 26, 2019 N 75, dated January 25, 2022 N 235, dated January 19, 2023 N 291)
ON THE ESTABLISHMENT OF LOCAL TAXES AND FEES
Based on Article 12 of the Tax Code of the Republic of Belarus, the Polotsk District Council of Deputies DECIDED: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 due to state social insurance 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 Polotsk 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 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 heallth-resort or health-improving organizations of official duties – in terms of the cost of accommodation and food services.- disabled people of groups I and II;
- veterans of the Great Patriotic War;
- persons under 18 years of age.
- Citizens of the Republic of Belarus who have reached the generally established retirement age pay a resort fee using a reduction factor of 0.5.
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 accommodation services, as well as food services provided, medical and health-improving services.
When determining the tax base of the resort fee, the cost of paid services provided to individuals when visiting a 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 fee is set at 5%.
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.
The following categories of payers are exempt from paying the resort fee:
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 sanatorium-resort and health-improving services provided according to 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.
Health-resort and health organizations that accept amounts of resort fees transfer them to the budget no later than the 22nd day of the month following the expired tax period and no later than the 25th day of the month following the expired tax period, submit information about the transfer of the resort fee in any form to the tax authority at the place of registration.
A tax return (calculation) for the resort fee is not submitted.Resort tax funds are used to finance expenses provided for in the budget of the Polotsk region.
The given instruction operates in: