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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 8, 2018 No. 144

About approval of Rules of obtaining, accounting, storage, issue of excise and accounting and control stamps and submission of the obligation, report of importers on target use of accounting and control brands when importing alcoholic products to the Republic of Kazakhstan, and also accounting and the amount of providing such obligation

(as amended on 01-11-2021)

According to the subitem 2) 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 the subitem 1) article 10 of the Law of the Republic of Kazakhstan "About the state services" PRIKAZYVAYU:

1. Approve:

1) Rules of obtaining, accounting, storage, issue of excise and accounting and control stamps and submission of the obligation, the report of importers on target use of accounting and control brands when importing alcoholic products to the Republic of Kazakhstan according to appendix 1 to this order;

2) Rules of accounting of the obligation of importers about target use of accounting and control brands when importing alcoholic products to the Republic of Kazakhstan according to appendix 2 to this order;

3) the amount of providing the obligation of importers about target use of accounting and control brands when importing alcoholic products to the Republic of Kazakhstan according to appendix 3 to this order.

2. Declare invalid the order of the Minister of Finance of the Republic of Kazakhstan of February 6, 2017 No. 80 "About approval of Rules of obtaining, accounting, storage, issue of excise and accounting and control stamps and submission of the obligation, report of importers on target use of accounting and control brands when importing alcoholic products to the Republic of Kazakhstan, and also accounting and the amount of providing such obligation" (registered in the Register of state registration of regulatory legal acts for No. 14875, published on March 13, 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 (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 printing and electronic type in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "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 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of February 8, 2018 No. 144

Rules of obtaining, accounting, storage, issue of excise and accounting and control stamps and submission of the obligation, the report of importers on target use of accounting and control brands when importing alcoholic products to the Republic of Kazakhstan

Chapter 1. General provisions

1. These rules of obtaining, accounting, storage, issue of excise and accounting and control stamps and submission of the obligation, the report of importers on target use of accounting and control brands when importing alcoholic products to the Republic of Kazakhstan (further - Rules) are developed according to the subitem 2) 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) (further - the Tax code) and the subitem 1) of article 10 of the Law of the Republic of Kazakhstan "About the state services" (further - the Law) and determine:

1) procedure for obtaining, accounting, storage, issue:

excise stamps on tobacco products the individual entrepreneurs and legal entities performing activities for tobacco products manufacture, legal resident persons of the Republic of Kazakhstan, importing on the territory of the Republic of Kazakhstan of tobacco products, bankrupt and rehabilitation managing directors in case of realization of property (assets) of the debtor (further - uslugopoluchatel on excise stamps);

accounting and control brands (further - UKM) on alcoholic products (except for wine material, beer and beer drink) (further - alcoholic products) the individual entrepreneurs and legal entities performing activities for production of alcoholic products, the legal resident persons of the Republic of Kazakhstan importing on the territory of the Republic of Kazakhstan alcoholic products, bankrupt and rehabilitation managing directors in case of realization of property (assets) of the debtor (further - uslugopoluchatel on UKM);

2) representation by person performing import of alcoholic products in the Republic of Kazakhstan (further - the importer) obligations about target use of accounting and control brands when importing alcoholic products to the Republic of Kazakhstan (further - the obligation) according to Item 7 of article 172 of the Tax Code, report of importers on target use of UKM when importing alcoholic products to the Republic of Kazakhstan to bodies of state revenues on areas, the cities of republican value and the capital (further - body of state revenues).

2. Production of UKM and excise stamps, their delivery and issue to receivers are performed by the Republican state company on the right of economic maintaining "Banknote factory of National Bank of the Republic of Kazakhstan" (further - the service provider) according to agreements (contracts) signed with Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan and uslugopoluchatel according to the civil legislation of the Republic of Kazakhstan.

3. According to the subitem 11) of Item 2 of article 5 of the Law, the service provider provides entering of data into information system of monitoring of rendering the state services on stage of rendering the state service according to the procedure, established by authorized body in the sphere of informatization.

4. In case of failure of the information system containing necessary data for rendering the state service, the service provider within 30 (thirty) minutes from the moment of failure sends inquiry to support service by e-mail sd_pbf@nitec.kz with obligatory provision of information on the name of the state service, to registration number of the statement for receipt of the state service, to the individual identification number (IIN), or the business identification to number (BIN), the name of uslugopoluchatel, the version system and application software (Windows, Google Chrome), to the description of the sequence of the actions leading to mistake, the screenshots explaining the arisen problem.

5. The importer before receipt of UKM represents to bodies of state revenues the obligation in form according to appendix 1 to these rules.

6. The list of the main requirements to rendering the state service including characteristics of process, form, content and result of rendering, and also other data taking into account features of provision of the state service are stated in the form of standards of rendering the state service "Issue of Accounting and Control Brands on Alcoholic Products (Except for Wine Material, Beer and Beer Drink)", "Issue of Excise Stamps on Tobacco Products" according to appendices 2 and 3 to these rules.

Chapter 2. Procedure for rendering the state service "Issue of Accounting and Control Brands on Alcoholic Products (Except for Wine Material, Beer and Beer Drink"

7. Uslugopoluchateli UKM by means of information system "Control, accounting and issue of accounting and control brands, excise stamps and other printed materials Republican state represent the "Banknote Factory of National Bank of the Republic of Kazakhstan" company (further - information system) to the service provider and to body of state revenues of the request for production of UKM on alcoholic products, made or imported on the territory of the Republic of Kazakhstan (further - requests for UKM) in forms according to appendices 4 and 5 to these rules not later than 30 (thirty) calendar days before new calendar year.

8. Uslugopoluchateli UKM, newly created or begun activities for production and (or) import of alcoholic products, by means of information system submit to the service provider to body of state revenues requests for UKM not later than 25 (twenty five) calendar days in time to 1 date in which receipt of UKM according to appendices 4 and 5 to these rules is performed.

9. Uslugopoluchateli UKM, in case of change of number of UKM make changes and additions to earlier submitted requests for UKM by creation of the additional request for UKM not later than 25 (twenty five) calendar days to 1 date in which receipt of UKM, according to appendices 4 and 5 to these rules is performed.

In case of change of number of UKM, in the additional request changes with plus or minus value depending on that are specified it is necessary to increase or reduce value.

10. Order taking from uslugopoluchately UKM, importing alcoholic products, is made in case of submission of the copy of the agreement in foreign trade (contract) based on which import of excise goods is performed.

11. The requests for UKM submitted by uslugopoluchatel UKM are not postponed to the next calendar year.

12. The body of state revenues approves the submitted requests for UKM or refuses their coordination by means of information system within 2 (two) working days from receipt date of requests for UKM.

The body of state revenues refuses coordination of the submitted requests for UKM in case of non-compliance with the requirements specified in Items 7, of 8, of 9 and 10 these rules.

13. It is not allowed:

transfer of UKM received by one uslugopoluchatel, to other uslugopoluchatel;

use of UKM for marking of alcoholic products received in pursuance of one agreement in foreign trade (contract) of uslugopoluchatel for execution of other agreement in foreign trade (contract) of uslugopoluchatel.

14. The requests for production of UKM for alcoholic products approved with body of state revenues made or imported on the territory of the Republic of Kazakhstan automatically arrive by means of information system to the service provider for production.

15. In case of receipt of refusal in coordination of the submitted requests, uslugopoluchatel of UKM repeatedly submit applications for UKM according to the procedure, established by these rules.

16. Payment for production of UKM is made by uslugopoluchatel of UKM by money transfer on the bank account of the service provider according to their request for UKM, on every month separately, in time not later than

15 (fifteen) calendar days to the first in which receipt of UKM is performed.

17. For the purpose of receipt of UKM when marking the uslugopoluchatel on UKM represents to the service provider and to body of state revenues by means of information system the statement on receipt of UKM in form:

on the alcoholic products made in the territory of the Republic of Kazakhstan - according to appendix 6 to these rules;

on the alcoholic products imported on the territory of the Republic of Kazakhstan - according to appendix 7 to these rules.

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