of October 9, 2017 No. 365
About development of agroecotourism
For the purpose of creating favorable conditions for development of agroecotourism, improvement of living conditions of citizens in the rural zone, small residential locations and enhancement of rural infrastructure:
the physical persons who are constantly living in the one-apartment or blocked apartment house, including the apartment in the blocked apartment house (further, unless otherwise specified, – the apartment house) *, in the rural zone, small residential locations, making agricultural products on the parcels of land provided for construction and (or) servicing of the apartment house, or conducting personal subsidiary farm on the parcels of land provided for these purposes;
Activities of the called physical persons and agricultural organizations for rendering services in the field of agroecotourism (further, unless otherwise specified, – subjects of agroecotourism) are not entrepreneurial.
In the field of agroecotourism subjects of agroecotourism have the right to attract physical persons according to employment contracts and (or) civil agreements to implementation of activities for rendering services.
The subject of agroecotourism has the right to perform activities for rendering services in the field of agroecotourism in the territory of two agroecoestates conforming to the requirements established in paragraph four of Item 12 of this Decree.
* For the purposes of this Decree it is necessary to understand the physical persons registered at the place of residence or in the place of stay in this apartment house as the physical persons who are constantly living in the apartment house.
2. Activities for rendering services in the field of agroecotourism are performed by physical persons without the state registration as individual entrepreneurs, agricultural organizations – on condition of conducting separate accounting of income gained from this type of activity, and income gained from realization of the made and processed agricultural products, other types of economic activity which are not prohibited by the legislation.
3. Subjects of agroecotourism have the right to build on the parcels of land provided to them in accordance with the established procedure for construction and (or) servicing of the apartment house, the guest lodges for temporary stay of agroecotourists which are accessories of the apartment house. Guest lodges are not subject to inclusion in housing stock.
4. Subjects of agroecotourism can perform activities for rendering services in the field of agroecotourism in case of observance in total of the following conditions:
availability of free living rooms in the agroecoestate for accommodation of agroecotourists;
implementation by subjects of agroecotourism of activities for production and (or) conversion of agricultural products;
availability of opportunities for acquaintance of agroecotourists with natural and architectural objects, national cultural traditions of the respective area.
5. Subjects of agroecotourism have the right to render the following types of service in the field of agroecotourism:
providing living rooms in the agroecoestate for accommodation of agroecotourists;
providing agroecotourists with power supply (as a rule, with use of self-produced products);
acquaintance of agroecotourists with natural, agricultural and architectural objects, national traditions of the respective area, holding sports and mass, sports and improving and cultural actions;
holding presentations, anniversaries, banquets;
rendering services of baths, saunas and shower;
driving on animals, except for wild, and animal traction;
providing stock for sport and leisure;
transport servicing of agroecotourists.
6. Between subjects of agroecotourism and agroecotourists or between subjects of agroecotourism and tour operators (other organizations) service provision agreements in the field of agroecotourism are signed with transfer of types of the rendered services in writing.
Service provision agreements in the field of agroecotourism between subjects of agroecotourism and agroecotourists consist by acceptance by the agroecotourist of the conditions provided by the subject of agroecotourism in the agreement (agreements of accession).
Tour operators include services in the field of agroecotourism in the tours created by them for subsequent their realization to agroecotourists.
The standard agreement on rendering services in the field of agroecotourism affirms Council of Ministers of the Republic of Belarus.
The service provision agreements in the field of agroecotourism signed between subjects of agroecotourism and agroecotourists are stored by subjects of agroecotourism at least three years after conducting check of observance of the tax legislation by tax authorities.
pay collection for implementation of activities for rendering services in the field of agroecotourism (further – collection);
direct the written notice in the form established by the Ministry of Sport and tourism (further – the written notice).
physical person – in the budget of primary level for the location of the agroecoestate;
agricultural organization – in the budget of primary level for the place of its state registration.
The written notice goes subjects of agroecotourism:
physical person – in district executive committee in the location of the agroecoestate;
agricultural organization – in district executive committee in the place of its state registration.
The subjects of agroecotourism which are performing activities for rendering services in the field of agroecotourism in the territory of one agroecoestate and going to perform such activities in the territory of the second agroecoestate shall according to the procedure, determined in parts two and third this Item, concerning the second agroecoestate to pay collection and to direct the written notice, having specified in it the second agroecoestate.
The district executive committee within five working days from the date of receipt of the written notice sends its copy to tax authority in the location of the respective agroecoestate of the subject of agroecotourism – physical person or in the place of registration of the subject of agroecotourism – agricultural organization.
The beginning of implementation of activities for rendering services in the field of agroecotourism is determined based on start date of implementation of such activities specified by the subject of agroecotourism in the written notice.
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