Tourist tax – Orsha district
Orshansky’s solution
District Council of Deputies
12/23/2015 No. 108
(as amended by decisions of the Orsha District Council dated November 30, 2016 N 181, dated March 31, 2017 N 232, dated February 12, 2019 N 118, dated January 27, 2023 N 520)
INSTRUCTIONS about the resort fee
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 health) camps on vouchers, the cost of which is reduced due to state social insurance or the republican budget.1.1 Minor children are exempt from paying the resort fee when they are in health, sports and recreation camps.
The object of taxation of the resort tax is the stay (stay of at least 24 hours) of an individual in the following areas located in the Orsha region:
– 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 – in terms of the cost of accommodation and food services.The tax base of the resort fee is determined 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 sanatorium or 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.- The resort fee is set at 5 percent tax base.
- 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 that accept the amounts of the resort fee and transfer them to the district budget in accordance with the classification of budget revenues in accordance with Appendix 1 to the resolution of the Ministry of Finance of the Republic of Belarus dated December 31, 2008 N 208 «On the budget classification of the Republic of Belarus» (National Register of Legal Acts of the Republic of Belarus, 2009, N 45, 8/20467) 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.
9.1 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 health-resort or health-improving organization.- 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 sanatorium-resort or health-improving organization, a refund of the previously paid amount (part of it) of the resort fee is not made.
Given instruction operates in: