I.O'S ORDER. MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 30, 2025 No. 650

About approval of Rules of the organization of activities of excise post

According to Item 17 of article 175 of the Tax Code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve the enclosed Rules of the organization of activities of excise post.

2. To provide to the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) the direction of the copy of this order in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "Institute of the legislation and legal information of the Republic of Kazakhstan" the Ministries 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;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan after its official publication.

3. This order becomes effective since January 1, 2026 and is subject to official publication.

Approved by the Order of the acting minister of finance of the Republic of Kazakhstan of October 30, 2025 No. 650

Rules of the organization of activities of excise post

Chapter 1. General provision

1. These rules of the organization of activities of excise post (further – Rules) are developed according to Item 17 of article 175 of the Tax Code of the Republic of Kazakhstan (further – the Tax code) and determine procedure for the organization of activities of excise posts.

Bodies of state revenues (further – OGD) establish excise posts in the territory of the taxpayer performing production of ethyl alcohol and alcoholic products (except beer and beer drink), gasoline (except for aviation), diesel fuel, gazokhol, benzanol, nefras, mix of light hydrocarbons, ecological fuel and tobacco products.

Chapter 2. Procedure for the organization of activities of excise post

2. The management and coordination of activities of excise post is performed by heads of OGD on areas, the cities of republican value and the capital in the place of implementation of production of excise goods.

3. The organization of the location and structure of excise post affirms the order of the head of OGD.

4. Visit of excise post is performed by officials according to the schedule of watch approved by the head of OGD and according to the working schedule of the producer.

The time spent of the official for excise post is determined proceeding from time necessary for implementation of function, stipulated in Item 6 these rules.

By results of stay on excise post the act of visit of excise post of the producer of ethyl alcohol and alcoholic products in form according to appendix 1 to these rules or the act of visit of excise post of the producer of gasoline (except for aviation), diesel fuel, gazokhol, benzanol, nefras, mix of light carbohydrates, ecological fuel in form, according to appendix 2 to these rules is filled in.

5. The official who is on excise post exercises control for:

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