Tourist tax – Dzerzhinsk District

Dzerzhinsky's solution
District Council of Deputies
26.02.2016 N 68
(as amended by the decision of the Dzerzhinsky District Council dated October 28, 2016 N 106, dated April 5, 2019 N 56, dated March 24, 2023 N 310)

Resort Fee INSTRUCTIONS:

1. 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.

2. The object of taxation of the resort tax is the stay (stay of at least a day) of an individual in the following areas located on the territory of the Dzerzhinsky 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 health-resort or health-improving organizations of official duties – regarding the cost of accommodation and food services.

3. 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 is the cost of the voucher paid by individuals at their own expense funds.

4. The resort tax rate is set at 3 percent of the tax base.

5. The following are exempt from paying the resort fee:

   • veterans, disabled people and participants of the Great Patriotic War;
   • disabled people of groups I and II, disabled since childhood;
   • minor children.

6. The tax period for resort fees is a calendar quarter.

7. The amount of the resort fee is calculated as the product of the tax base and the resort fee rate.

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

9. Health-resort and health-improving organizations no later than the 25th day of the month following the expired tax period submit to the inspection of the Ministry of Taxes and Duties for the Dzerzhinsky District information on the transfer of resort fees in any form.

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

10. The 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 rate of the resort fee 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.

    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.

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This manual is valid in the hotel complex «Vesta».