Tourist tax - Kobrinsky district

The decision of the Kobrin
regional council of deputies from
18.01.2016 № 76
(Amended by Decision of the Kobryn district council from 30.11.2016 N 117 from 31.01.2019 N 42)

The INSTRUCTION about tourist tax

1. Payers of tourist tax are the physical persons except:
   persons, sent for rehabilitation 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 rehabilitation and health resort treatment within insurance payments against industrial accidents and occupational diseases (including accompanying persons);
   children, nt to health camps (sports and recreation camps) on voucher, the cost of which is cheaper at the expense of state social insurance or the republican budget.
2. Object of taxation is staying of the individuals in the health resort organizations, dispensaries, health centers (complexes), educational and recreational centers, camps, sports camps, houses (bases) rest, boarding houses (hereinafter - health organization) located on the territory of the Kobryn district. It is not recognized staying an individual in the health resort organization in connection with:
   participating in seminars, conferences and other similar events for which the territory of the health resort and wellness organization is used;
   staying on a business trip;
   the performance of business duties by individuals living in health resort and wellness organization in terms of the cost of accommodation and food services.
3. The tax base of resort gathering is the cost of tour to the health resort and wellness organization. In case if the permit is not issued, it is the cost of rendered spa services, wellness organizations.
4. The gathering rate is established in the following sizes:
   • for taxpayers, with the exception referred to in this paragraph, the third edge of the 4 percent .
   • for Citizens of the Republic of Belarus who have reached normal retirement age 2 percent .
5. The tax period of tourist tax calendar quarter admits.
6. The sum of tourist tax is estimated as product of tax base and the tax rate.
8. From payment of tourist tax are exempt:
• 9.1. individuals receiving services in health and recreational organizations not associated with the treatment, rehabilitation, rest;
• 9.2. individuals receiving services in a structural division «Wellness center with the water-mud water park municipal unitary diversified industrial enterprises of housing and communal economy «Kobrin Housing»;
• 9.3. minors;
• 9.4. students in full-time education;
• 9.5. veterans, invalids and participants of the Great Patriotic War;
• 9.6. invalids of I and II groups, disabled since childhood, as well as persons accompanying disabled of I group, a disabled child under the age of 18 years.

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This instruction operates in:

Recreation center «Lyuban»