of January 26, 2018 No. 76
About approval of Rules of the organization of activities of excise post
According to the subitem 3) Item 15 of article 172 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code)" of PRIKAZYVAYU:
1. Approve the enclosed Rules of the organization of activities of excise post.
1) the order of the Minister of Finance of the Republic of Kazakhstan of December 14, 2015 No. 652 "About approval of Rules of the organization of activities of excise post" (registered in the Register of state registration of regulatory legal acts for No. 12700, published on February 15, 2016 in information system of law of Ad_let);
2) the order of the Minister of Finance of the Republic of Kazakhstan of April 14, 2017 No. 248 "About modification of the order of the Minister of Finance of the Republic of Kazakhstan of December 14, 2015 No. 652 "About approval of Rules of the organization of activities of excise post" (it is registered in the Register of state registration of regulatory legal acts for No. 15305, it is published on July 18, 2017 in Reference control bank of regulatory legal acts of the Republic of Kazakhstan).
3. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (to Tengebayev A. M.) in the procedure established by the legislation to provide:
1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;
2) within ten calendar days from the date of state registration of this order the direction it the copy in paper and electronic type in the Kazakh and Russian languages in the Republican state company on the right of economic introduction "The republican center of legal information" of the Ministry of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;
3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;
4) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1), 2) and 3) of this Item.
4. This order becomes effective after ten calendar days after day of its first official publication.
Minister of Finance of the Republic of Kazakhstan
B. Sultanov
Appendix
to the Order of the Minister of Finance of the Republic of Kazakhstan of January 26, 2018 No. 76
1. These rules of the organization of activities of excise post (further – Rules) are developed according to the subitem 3) of Item 15 of article 172 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and determine procedure for the organization of activities of excise posts.
2. Excise posts are established in the territory of the taxpayer performing production of ethyl alcohol and alcoholic products (except brewing products), gasoline (except for aviation), diesel fuel, gazokhol, benzanol, nefras, mix of light carbohydrates, ecological fuel and tobacco products.
3. The management and coordination of activities of excise post is performed by heads of bodies of state revenues on areas, the cities of republican value and the capital (further – bodies of state revenues) in the place of implementation of production of excise goods.
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