Tourist tax - Volozhin district

The decision of the Deputies Council
of Volozhin district
February, 26 2016 N 69

the INSTRUCTION about tourist tax:

1. To recognize individual payers of resort gathering, except those, who was directed for rehabilitation and spa treatment free of charge in accordance with the legislation.
2. To establish that the object of taxation resort fee is recognized finding of the physical person in the sanatorium organizations, as well as in the dispensaries, in the health centers (complexes), in the educational and recreational camps, in the sports camps, in the houses (bases) rest, in the boarding houses (health organizations), located in Volozhin district.
3. To determine that the tax base of resort gathering is the cost of trips to a sanatorium or a health organization. In case if the permit is not issued, it is the cost of rendered spa services, wellness organizations.
4. To set the rate of resort fee of three percent of the tax base.
5. To exempt the following individual persons from tourist tax:
   • persons under the age of 18 years;
   • persons, who have reached retirement age.
   • To determine the tax collection during the holiday - a calendar quarter.
   • The payment of the tourist tax is made by making the fee sanatorium or health organizations of payers, that receive sums resort collection and transfer to the budget no later than the 22th day of each month following the expired tax period.
   • Sanatorium and wellness organizations - not later than the 25th day of the month following the expiration of a tax period shall submit to the tax authority at the place.
   • The tax declaration (calculation) for the resort fee is not place at your's disposal.
   the Given instruction operates in: health-improving complex «Isloch Park»