Tourist tax - Rechytsy district

Rechitsky's solution
District Council of Deputies
26.03.2019 N 60
(as amended by the decision of the Rechitsa District Council dated March 31, 2022 N 239, dated March 30, 2023 N 317)

On the establishment of local taxes and fees on the territory of the Rechitsa district and their implementation

Based on paragraph 1 of Article 12 of the Tax Code of the Republic of Belarus, the Rechitsa District Council of Deputies DECIDED:

Install and put into effect a resort tax on the territory of the Rechitsa district.

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 health) 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 areas located on the territory of the Rechitsa district:

– 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 sanatorium-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 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 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 of the resort fee is the cost of the voucher paid by individuals for own funds account.

The following are exempt from the resort fee:

• veterans, disabled people of the Great Patriotic War, military personnel who became disabled while performing military service duties;
• Heroes of the Soviet Union, Heroes of Socialist Labor, persons awarded the Order of Glory of three degrees;
• disabled people of the first and second groups, disabled since childhood;
• children under 16 years old;
• persons who have benefits in accordance with Articles 18 and 19 of the Law of the Republic of Belarus of January 6, 2009 N 9-Z «On the social protection of citizens affected by the disaster at the Chernobyl nuclear power plant and other radiation accidents»;
• persons who have reached retirement age.

The resort fee rate is set at 3% of the tax base.

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.

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

Payment of the resort fee is made by payers by depositing the fee amounts to health-resort or 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 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.

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 health resort.

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