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 accounting and control brands and submission of the obligation, report of producer and (or) the importer about target use of accounting and control brands in case of production and (or) import to the Republic of Kazakhstan of alcoholic products, and also accounting treatment and the amount of providing such obligation

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 accounting and control brands and submission of the obligation, the report of producer and (or) the importer about target use of accounting and control brands in case of production and (or) import to the Republic of Kazakhstan of alcoholic products according to appendix 1 to this order;

2) Rules of accounting of the obligation of the producer and (or) the importer about target use of accounting and control brands in case of production and (or) import to the Republic of Kazakhstan of alcoholic products according to appendix 2 to this order;

3) the amount of providing the obligation of the producer and (or) importer about target use of accounting and control brands in case of production and (or) import to the Republic of Kazakhstan of alcoholic products 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.

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 accounting and control brands and submission of the obligation, the report of producer and (or) the importer about target use of accounting and control brands in case of production and (or) import to the Republic of Kazakhstan of alcoholic products

Chapter 1. General provisions

1. These rules of obtaining, accounting, storage, issue of accounting and control brands and submission of the obligation, the report of producer and (or) the importer about target use of accounting and control brands in case of production and (or) import to the Republic of Kazakhstan of alcoholic products (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 of accounting and control brands (further – UKM) on alcoholic products (except for wine in bulk and brewing products) (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);

2) representation by person performing production and (or) import to the Republic of Kazakhstan of alcoholic products of the obligation about target use of accounting and control brands in case of production and (or) import to the Republic of Kazakhstan of alcoholic products (further – the Obligation) according to Item 7 of article 172 of the Tax Code and report of producer and (or) the importer on target use of accounting and control brands in case of production and (or) import to the Republic of Kazakhstan of alcoholic products to bodies of state revenues on areas, the cities of republican value and the capital (further – body of state revenues).

2. Production of UKM, 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, No. 452 established by the order of the acting minister of transport and communications of the Republic of Kazakhstan of June 14, 2013 "About approval of Rules of entering of data into information system of monitoring of rendering the state services on stage of rendering the state service" (it is registered in the Register of state registration of regulatory legal acts at No. 8555).

In case of modification and (or) amendments in the present of the Rule authorized body within 3 (three) working days after registration in the Ministry of Justice of the Republic of Kazakhstan staticize information on procedure rendering the state service and sends to Single contact center, to the operator of information and communication infrastructure of "the electronic government" and the service provider.

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 producer and (or) the importer before receipt of UKM represents to bodies of state revenues the Obligation about target use of accounting and control brands in case of production and (or) import to the Republic of Kazakhstan of alcoholic products in form according to appendix 1 to these rules.

6. The list of the main requirements to rendering the state service "Issue of Accounting and Control Brands on Alcoholic Products (Except for Wine Material, Beer and Beer Drink)" is stated according to appendix 2 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 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 not later than 30 (thirty) calendar days before new calendar year:

the request for production of UKM for the alcoholic products made in the territory of the Republic of Kazakhstan (further – the request for production) in form according to appendix 3 to these rules;

the request for production of UKM for the alcoholic products imported on the territory of the Republic of Kazakhstan (further – the request for import) in form according to appendix 4 to these rules.

8. Uslugopoluchateli UKM, newly created or begun activities for production and (or) import of alcoholic products, by means of information system represent to the service provider and to body of state revenues:

the request for production in time not later than 5 (five) calendar days to 1 date in which receipt of UKM, according to appendix 3 to these rules is performed;

the request for import in time not later than 30 (thirty) calendar days to 1 date in which receipt of UKM, according to appendix 4 to these rules is performed.

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