Resort fee - Senno district

Decision of Senno
District Council of Deputies
31.03.2016 №108

INSTRUCTION about an order of calculation and payment of tourist tax

1. The payers of the resort fee are physical person, with the exception of those who are sent for health resort and treatment free of charge in accordance with legislative acts.
2. The object of taxation resort collection is the finding (residence at least 24 hours) of a physical person in the health resort and spa organizations, as well as dispensaries, health centers, educational and health centers, health camps, sports camps, recreation centers, boarding houses (hereinafter referred to as "health organizations") located on the territory of the Senno district.
3. The tax base of the resort fee is defined as the cost of a voucher to a spa or health-improving organization, and if a voucher is not issued - as the cost of accommodation services, as well as provided nutrition services, medical and health services.
   When determining the tax base of a resort fee, the cost of paid services rendered to individuals when visiting a spa or health-improving organization without residence is not taken into account.
   In cases where the sales turnover of sanatorium-and-spa 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.
4. Rate of resort fee is established when natural persons who are citizens of the Republic of Belarus are staying in health camps with a 24-hour stay at a rate of 3 percent of the tax base.
   When children are in up to 16 years of age, who are citizens of the Republic of Belarus, in sanatorium-and-spa organizations, as well as dispensaries, health centers (complexes), holiday houses, boarding houses in the amount of 3 percent.
   For individuals not indicated in the second, third paragraph of this paragraph, in the amount of 5 percent.
5. Children from large families, children with disabilities under 18 and children who are orphans are exempted from paying a resort fee
6. The tax period of the resort fee is the calendar quarter.
7. The amount of the resort fee is calculated as the product of the tax base and the rate of the resort fee.
8. The paying by the payer of the sums of the resort fee of the sanatorium or health-improvement organization shall be made not later than the last day of the physical person's stay in such an organization based on the rate of the resort fee, valid as of the date of making the amounts of this fee.
9. Payment of the resort fee is made by the payers by paying the fee to the sanatorium or health-improving organizations that accept the sums of the resort fee and transfer them to the budget not later than the 22nd day of the month following the expired tax period.
10. Health resorts shall submit to the tax authority at the place of registration the information on the transfer of the resort fee in an arbitrary form not later than the 25th day of the month following the expired tax period.
    The tax return (calculation) for the resort fee is not is submitted.
11. The sums of the resort fee are not included by individual entrepreneurs in the costs of production and sale of goods (works, services), property rights that are taken into account in taxation.

This instruction is valid for:

• recreation center "Bodrost"