Tourist tax - Baranovichi district

Solution of Baranovichsky
city deputies council
19.01.2016 N 79

The INSTRUCTION about tourist tax:

1. Payers of resort collecting are the individuals being on health resort treatment and improvement on recreation facilities, in dispensaries and other health resort and improving organizations located at the territory of Baranovichsky district, except the persons directed on improvement and health resort treatment is free according to acts.
2. The object of taxation of resort collecting is the individual on recreation facilities, in dispensaries, the health resort and other improving organizations located at the territory of Baranovichsky district.
3. The tax base is defined proceeding from permit cost in the health resort and improving organizations.
4. The rate of the tourist tax is established at a rate of 5 % , and for the citizens of Belarus who have reached the normal retirement age of 3 %.
5. The tax period of resort collecting is a calendar quarter.
6. The sum of resort collecting is estimated as work of tax base and a rate of resort collecting.
7. Payment of resort collecting is made by payers with registration on rest or improvement by introduction of collecting to the sanatorium or improving organizations located in the territory of the Baranovichsky area which carry out reception of the sums of resort collecting and their transfer to the account of the regional budget no later than the 22nd date following the expired tax period.
   The health resort, improving organizations located at the territory of Baranovichsky district, no later than the 25th date following the expired tax period, submit to the tax authority at the place of registration information on transfer of resort collecting in any form.
8. The tax declaration (calculation) for resort collecting isn't represented.
9. Invalids and veterans of the Great Patriotic War; invalids I and II groups, disabled from childhood; minors under the age of 16 years are released from payment of tourist tax.
10. The sums of tourist tax don't join individual businessmen in expenses on production and realization of the goods (works, services), the property rights considered at the taxation.

This instruction operates in:

• recreation center "Lesnoe ozero";
• recreation center "Svyazist".