Municipal regulatory legal act of Yelizovsky urban settlement of Yelizovsky Municipal District Kamchatka Territory from October 18, 2024 N 155-NPA
"Procedure for establishing and putting into effect a tourist tax on the territory of Yelizovsky urban settlement for 2025"
Adopted by Resolution No. 494 of the Assembly of Deputies of the Yelizovsky urban settlement of October 18, 2024
Article 1. General provisions
1. Establish and implement a tourist tax on the territory of Yelizovsky urban settlement starting from January 1, 2025.
Article 2. Taxpayers. Object of taxation
Tax payers are organizations and individuals that provide services that are recognized as an object of taxation in accordance with Article 418.3 of the Tax Code of the Russian Federation.
Article 3. Tax base
1. The tax base is defined as the cost of the service provided for providing places for temporary residence of individuals in the accommodation facility (its part) (hereinafter referred to as the temporary residence service), excluding the amounts of tax and value added tax, taking into account the conditions established by Part 2 of Article 418.4 of the Tax Code of the Russian Federation.
2. The following additional categories of individuals are established, the cost of services for temporary residence of which is not included in the tax base, provided that the taxpayer is provided with documents confirming the relevant status of an individual:
- persons registered at their place of residence in the Kamchatka Territory;
- members of large families;
- persons entitled to receive social support in accordance with the Law of the Russian Federation of 15.05.1991 N 1244-1 "On Social protection of citizens exposed to radiation as a result of the Chernobyl nuclear power Plant disaster", in accordance with the Federal Law of 26.11.1998 N 175-FZ "On Social Protection of citizens of the Russian Federation Exposed to radiation as a result of the Chernobyl Federal Law No. 2-FZ of 10.01.2002 "On Social Guarantees to Citizens who were exposed to radiation as a Result of Nuclear Tests at the Semipalatinsk test site".;
- citizens awarded the title "Honorary Citizen of the city of Yelizovo, Yelizovsky Municipal District";
- family members of participants in a special military operation specified in clause 6.1 of Article 210 of the Tax Code who died as a result of injury (injury, injury, contusion) or illness received by them during participation in a special military operation.
Article 4. Tax rates
1. Set the tourist tax rate for 2025 at 1 percent of the tax base.
Article 5. Tax period
1. A quarter is recognized as a tax period.
Article 6. Procedure for calculating the tax and time limits for paying the tax
1. The amount of tax is calculated by the taxpayer as a percentage of the tax base corresponding to the tax rate in relation to a temporary residence service at the time of full settlement with the person purchasing such service.
If the tax amount calculated in accordance with the first paragraph of this paragraph is less than the minimum tax amount calculated as the product of 100 rubles and the number of nights of stay, the tax amount is determined in the amount of the minimum tax.
2. Taxpayers calculate the amount of tax independently and submit a tax return based on the results of the tax period in accordance with the established requirements of Article 418.9 of the Tax Code of the Russian Federation.
3. The procedure and terms of payment of tourist tax are established in accordance with Article 418.8 of the Tax Code of the Russian Federation.
Article 7. Final provisions
1. This municipal regulatory legal act shall enter into force on January 1, 2025, but not earlier than one month after its official publication and not earlier than the first day of the next tax period.
Vrip of the head of Yelizovsky urban settlement
L. S. Bograteon
N 155-НПА
dated October 18, 2024
