Tourist tax - Miorsky district

The Decision Miorsky
Regional council of deputies
On December, 30th 2015 № 84

THE INSTRUCTION ABOUT THE ORDER OF CALCULATION AND PAYMENT OF TOURIST TAX (Extraction)

Payers of tourist tax are the physical persons who are in health resort and improving establishments in territory of Miory district, except for directed on improvement and health resort treatment it is free in Conformity with acts of Belarus.
Object of the taxation is the finding of the physical person in health resort and improving establishments located in territory of Miory district.
The tax base is defined proceeding from permit cost in health resort and improving establishments.
Tax rate of tourist tax is established in size 5 percent tax base (cost permits).
From payment of tourist tax are released:
- minor persons are elderly till 18 years
Tourist tax is estimated, kept and the budget is transferred into by health resort and improving establishments.

The basis for granting privileges for payment of tourist tax is the relevant documents (the birth certificate, the pension certificate, the certificate on disability, etc.)

Given instruction operates in recreation center "Aktam"

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Tourist tax - Miorsky district

THE INSTRUCTION ABOUT THE ORDER OF CALCULATION AND PAYMENT OF TOURIST TAX (Extraction)

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