ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of January 19, 2015 No. 35

About approval of Rules of registration and use of accompanying waybills on ethyl alcohol and (or) alcoholic products

According to the subitem 8) Item 2 of article 4 of the Law of the Republic of Kazakhstan of July 16, 1999 "About state regulation of production and turnover of ethyl alcohol and alcoholic products" PRIKAZYVAYU:

1. Approve the enclosed Rules of registration and use of accompanying waybills on ethyl alcohol and (or) alcoholic products.

2. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Ergozhin of E.) 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 after state registration of this order the direction it on official publication in periodic printing editions and in information system of law of Ad_let;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

3. This order becomes effective after ten calendar days after day of its first official publication.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of January 19, 2015 No. 35

Rules of registration and use of accompanying waybills on ethyl alcohol and (or) alcoholic products

1. General provisions

1. These rules of registration and use of accompanying waybills on ethyl alcohol and (or) alcoholic products (further - Rules) are developed according to the subitem 8) of Item 2 of article 4 of the Law of the Republic of Kazakhstan of July 16, 1999 "About state regulation of production and turnover of ethyl alcohol and alcoholic products".

2. Rules determine procedure for registration and use of accompanying waybills (further - SNA) when carrying out transactions by realization (leave), movement, return, transportation, and also import of ethyl alcohol and (or) alcoholic products by physical persons and legal entities.

In Rules supplier is person performing transactions on realization (leave), movement, return, transportation of ethyl alcohol and (or) alcoholic products (further - the supplier).

Receiver is person performing transactions on receipt of ethyl alcohol and (or) alcoholic products when carrying out transactions by the supplier on realization (leave), movement, return, transportation, and also import of ethyl alcohol and (or) alcoholic products (further - the receiver).

3. When carrying out transaction on realization (leave), movement, return, transportation of ethyl alcohol and (or) alcoholic products, suppliers draw up SNA, in form according to appendix 1 to these rules.

When importing ethyl alcohol and (or) alcoholic products on the territory of the Republic of Kazakhstan SNA is drawn up by the receiver, according to appendix 1 to these rules:

from the territory of the states which are not members of the Eurasian Economic Union - no later than the day following behind day of release of goods according to the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan;

from the territory of state members of the Eurasian Economic Union - no later than date of import to the territory of the Republic of Kazakhstan.

4. Regulation of production and turnover of ethyl alcohol and alcoholic products is performed by authorized state body in the sphere of production and turnover of ethyl alcohol and alcoholic products (further - authorized body).

2. Registration and use of accompanying waybills

5. The DREAM are drawn up by the supplier of ethyl alcohol and (or) alcoholic products in electronic form by means of Internet resource (web application "Office of the taxpayer") (further - the program), in the state and (or) Russian languages.

The program is placed on Internet resource (web portal) of authorized body and is available to use by taxpayers.

6. In SNA the following data are specified:

1) number (it is appropriated automatically by the program);

2) date and time of registration (it is put down automatically by the program);

3) transaction code (gets out of the reference book of the program);

4) individual identification number (further - IIN) or business and identification number (further - BIN) the supplier (it is entered by the supplier, when importing - it is not entered);

5) the name of the supplier (it is put down automatically by the program in case of introduction of the data specified in the subitem 4) of this Item, and when importing - it is entered by the receiver);

6) the license number and supplier address specified in the license (gets out of the list created in case of introduction of the data specified in the subitem 4) of this Item). When importing ethyl alcohol and (or) alcoholic products, the importing country is specified (gets out of the displayed list of the program);

7) type of the supplier (gets out of the displayed list of the program);

8) IIN or BIN of the receiver is entered by the supplier (when importing it is entered by the receiver);

9) name of a consignee (it is put down automatically by the program in case of introduction of the data specified in the subitem 8) of this Item, when exporting it is entered by the supplier);

10) license number and the receiver's address specified in the license (get out of the list created in case of introduction of the data specified in the subitem 8) of this Item, except for receivers of ethyl alcohol the medical purposes and technical needs when exporting it is entered by the supplier);

11) mode of transport (gets out of the displayed list of the program);

12) data on the vehicle (the brand, the state number of the vehicle (in transit road transport) are entered by the supplier. For other modes of transport - the field is not obligatory for filling;

13) the amount of the implementable (shipped) ethyl alcohol (it is specified in liters), at the same time amount of the implementable (shipped) alcohol is put down in the corresponding cell:

for production of alcoholic products;

for medical needs;

for technical needs;

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