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Decision of the Kamenets district
Council of Deputies
15.01.2016 ¹83
(as amended by decisions of the Kamenets District Council dated 29.04.2016 N 96, dated 21.09.2016 N 113, dated 23.12.2016 N 124, dated 27.12.2017 N 186, dated 26.03.2019 N 43, dated 27.01.2023 N 256)
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;The object of taxation of the resort tax is the presence (stay of at least 24 hours) of an individual in health and resort organizations, as well as in dispensaries, health centers (complexes), educational and health centers, health camps, sports and health camps, rest houses (bases) and boarding houses (hereinafter referred to as health organizations) located on the territory of the Kamenets district.
The presence of an individual in a health-resort or health-improving organization is not considered subject to resort tax due to: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 sanatorium-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 health organization without accommodation is not taken into account.In the case where turnover from the sale of health 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.
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.
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.A tax return (calculation) for the resort fee is not submitted.
8-1. 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 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 sanatorium-resort or health-improving organization.In cases of incomplete use of health-resort and health-improving services provided according to the purchased voucher, or an individual’s early departure from a sanatorium-resort or health-improving organization, a refund of the previously paid amount (part of it) of the resort fee is not made.
This instruction is valid in:
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