ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of November 7, 2025 No. 682

About approval of Rules of marking (remarking) of alcoholic products, except for wine filling (wine material), beer and beer drink, accounting and control brands, and also forms, content and elements of protection of accounting and control brands and Rules of obtaining, accounting, storage, issue of accounting and control brands and submission of the obligation, report of producer on payment of excise and (or) the importer about target use of accounting and control brands, and also accounting and the amount of providing such obligation

According to Item 15 of article 175 of the Tax Code of the Republic of Kazakhstan and the subitem 1) article 10 of the Law of the Republic of Kazakhstan "About the state services" PRIKAZYVAYU:

1. Approve:

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

2) forms, content and elements of protection of accounting and control brands according to appendix 2 to this order;

3) Rules of obtaining, accounting, storage, issue of accounting and control brands and submission of the obligation, the report of producer on payment of excise and (or) the importer about target use of accounting and control brands, and also accounting and the amount of providing such obligation according to appendix 3 to this order.

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

3. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) state registration of this order in the Ministry of Justice 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) 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) and 2) of this Item.

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

It is approved National Bank of the Republic of Kazakhstan

It is approved Ministry of artificial intelligence and digital development of the Republic of Kazakhstan

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of November 7, 2025 No. 682

Rules of marking (remarking) of alcoholic products, except for wine filling (wine material), beer and beer drink, accounting and control brands

Chapter 1. General provisions

1. These rules of marking (remarking) of alcoholic products, except for wine are developed by filling (wine material), beer and beer drink, accounting and control brands (further – Rules) according to the subitem 1) of Item 15 of article 175 of the Tax Code of the Republic of Kazakhstan (further – the Tax code) and determine procedure for marking (remarking) for alcoholic products, except for wine filling (wine material), beer and beer drink (further – alcoholic products), accounting and control brands.

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

2. Accounting and control brands the alcoholic products poured in consumer pack according to the Law of the Republic of Kazakhstan "About state regulation of production and turnover of ethyl alcohol and alcoholic products" 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 (except for tin container).

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 the 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 6 of article 175 of the Tax Code.

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

7. Remarking of alcoholic products accounting and control brands of new sample represents the marking of alcoholic products which is earlier marked by accounting and control brands of old sample accounting and control brands of new sample of 1 (one) times each 5 (five) years.

At the same time remarking is made within 20 (twenty) months from start date of remarking.

During the specified period use of the accounting and control brands entered before start date of remarking is allowed.

Marking of accounting and control brands of new sample on alcoholic products is made near the available accounting and control brands of old sample without imposing of one accounting and control brand on another.

8. Remarking includes:

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

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

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

9. Inventory count has one-time character and is carried out by the physical persons and legal entities performing production or import of alcoholic products including the competitive and rehabilitation managing directors realizing property (assets) of the debtor (further – subjects).

10. Subjects provide timeliness and observance of procedure for carrying out inventory count, completeness, reliability and correctness of data on alcoholic products with the accounting and control brands of old sample pasted on it by types and names on their actual quantitative remaining balance included in the corresponding inventory register in any form.

11. The inventory register is constituted separately on alcoholic products with the accounting and control brands of old sample pasted on it and on unused accounting and control brands of old sample with indication of on each page of total quantity (figures and copy-book) of alcoholic products with the accounting and control brands of old sample and unused accounting and control brands pasted on it. Each page of the inventory register is signed by the subject's head.

12. The inventory register is constituted in 2 (two) copies, one of which goes to relevant organ of state revenues, the second remains at the subject.

13. Unused accounting and control brands of old sample are liable to destruction by the subject and bodies of state revenues in the presence of members of the commission on destruction of accounting and control brands of old sample within 3 (three) months from the date of introduction of accounting and control brands of new sample.

14. The first heads of bodies of state revenues materially responsible for accounting and control brands of person of body of state revenues and authorized representatives of the subject are part of the commission.

15. The structure of the commission and the place of destruction of accounting and control brands affirms the order of the first head of body of state revenues.

16. About the actual destruction of accounting and control brands the statement of destruction of accounting and control brands in form according to appendix to these rules is drawn up (further – the act). The statement is drawn up in 2 (two) copies in which series, the ranges of numbers, type and quantity of the destroyed accounting and control brands are specified. Each copy of the act is signed by members of the commission and certified by seal of body of state revenues.

One copy of the act remains in body of state revenues, the second copy of the act is transferred to the subject.

Appendix

to Rules of marking (remarking) of alcoholic products, except for wine filling (wine material), beer and beer drink, accounting and control brands

form

Act of destruction of accounting and control brands

According to the subitem 1) article 175 of the Tax Code of the Republic of Kazakhstan, us, the commission in structure:

____________________________________________________________________

destruction of accounting and control brands in quantity is made:

_______________________________________________________________штук

including:

_______________________________________________________________ pieces

(series and ranges of numbers, quantity in cursive script)

Commission chairman:

1)___________________________ _________________________________

(surname, name, middle name (if it is specified in the identity document), position, the signature)

Members of the commission:

2)______________________________________________________________

(surname, name, middle name (if it is specified in the identity document), position, the signature)

3)______________________________________________________________

(surname, name, middle name (if it is specified in the identity document), position, the signature)

Representative of the organization or physical person:

____________________________________________________________________

(surname, name, middle name (if it is specified in the identity document), position, the signature)

Date/locus sigilli

(for bodies of state revenues)

Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of November 7, 2025 No. 682

Forms, content and elements of protection of accounting and control brands

Accounting and control brand on alcoholic products of national production

Accounting and control brand on the imported alcoholic products

Appendix 3

to the Order Minister of Finance of the Republic of Kazakhstan of November 7, 2025 No. 682

Rules of obtaining, accounting, storage, issue of accounting and control brands and submission of the obligation, report of producer on payment of excise and (or) importer about target use of accounting and control brands, and also accounting and amount of providing such obligation

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 on payment of excise and (or) the importer about target use of accounting and control brands, and also accounting and the amount of providing such obligation (further – Rules) are developed according to the subitem 2) of Item 15 of article 175 of the Tax Code of the Republic of Kazakhstan (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 establish procedure:

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