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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 8, 2018 No. 143

About approval of Rules of marking (remarking) of alcoholic products, except for wine in bulk (wine material) and brewing products, accounting and control brands, and also forms, content and elements of protection of accounting and control brands

(as amended on 05-04-2022)

According to the subitem 1) 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:

1) Rules of marking (remarking) of alcoholic products, except for wine in bulk (wine material) and brewing products, accounting and control brands according to appendix 1 to this order;

2) it is excluded according to the Order of the Deputy prime minister - the Minister of Finance of the Republic of Kazakhstan of 05.04.2022 No. 366

3) form, content and elements of protection of accounting and control brands on alcoholic products according to appendix 3 to this order.

2. Recognize invalid some orders of the Minister of Finance of the Republic of Kazakhstan according to appendix 4 to this order.

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. 143

Rules of marking (remarking) of alcoholic products, except for wine in bulk (wine material) and brewing products, accounting and control brands

Chapter 1. General provisions

1. These rules of marking (remarking) of alcoholic products, except for wine in bulk (wine material) and brewing products, are developed by accounting and control brands according to the subitem 1) 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 determine procedure for marking (remarking) for alcoholic products, except for wine in bulk (wine material) and brewing products (further – alcoholic products) accounting and control brands.

Chapter 2. Procedure for marking of alcoholic products accounting and control brands

2. Accounting and control brands alcoholic products, except for the fault in bulk (wine material) and brewing products poured in consumer pack according to regulating and technical documentation are subject to marking.

3. The accounting and control brand is pasted by the hologram in the lower direction on consumer pack so that when opening consumer pack integrity of accounting and control brand for the purpose of exception of its reuse was broken.

The accounting and control brand is densely pasted to consumer pack and provides its identification and reading of bar code information with the reader.

4. Producers of alcoholic products make gluing of accounting and control brands on the finished goods intended for realization in the territory of the Republic of Kazakhstan to the production address.

5. Competitive and rehabilitation managing directors in case of realization of property (assets) of the debtor make marking of alcoholic products accounting and control brands to the address of their storage.

6. Marking of alcoholic products accounting and control brands, imported on the territory of the Republic of Kazakhstan, is performed outside the territory of the Republic of Kazakhstan, except the cases specified in Item 7 of these rules.

7. Are not subject to marking by accounting and control brands alcoholic products, specified in item 4 of article 172 of the Tax Code, namely:

1) exported out of limits of the Republic of Kazakhstan;

2) imported on the territory of the Republic of Kazakhstan by owners of duty-free shops, intended for the room under customs procedure of duty-free trade;

3) imported on customs area of the Eurasian Economic Union in customs procedures of temporary import (admission) and temporary export, including temporarily imported on the territory of the Republic of Kazakhstan from the territory of state members of the Eurasian Economic Union in the advertizing and (or) demonstration purposes in single copies;

4) moved through customs area of the Eurasian Economic Union in customs procedure of customs transit, including moved with transit through the territory of the Republic of Kazakhstan from state members of the Eurasian Economic Union;

5) imported (sent) on the territory of the Republic of Kazakhstan the physical person which reached twenty one years within no more than three liters of alcoholic products.

Chapter 3. Procedure for remarking of alcoholic products accounting and control brands

8. Remarking of alcoholic products accounting and control brands of new sample represents gluing of accounting and control brands of new sample on the alcoholic products marked by accounting and control brands of old sample, according to the procedure, stipulated in Item 3 these rules and according to Item 6 of article 172 of the Tax Code in the terms determined by authorized body.

At the same time imposing of one accounting and control brand on another is not allowed.

9. Remarking includes:

1) inventory count of alcoholic products with pasted on them accounting and control brands of old sample, and also unused accounting and control brands of old sample;

2) marking of alcoholic products accounting and control brands of new sample;

3) write-off and destruction of unused accounting and control brands of old sample.

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