LETTER OF THE TAX COMMITTEE OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of December 8, 2010 No. HK-12-28/14659

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan in pursuance of Item 6 of the legal order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of 23.11.2010 No. 20 - p / with for use in work directs the instruction sheet on licensing of activities for storage and retail sale of alcoholic products.

Appendix: on 6 sheets.

The instruction sheet on licensing of activities for storage and retail sale of alcoholic products

1. Licensor since January 1, 2011 of activities for storage and retail sale of alcoholic products will be Tax departments on areas, the cities of Almaty and Astana (further - tax authority).

2. Issue of licenses is performed on an equal basis and equal conditions for all persons meeting the requirements established for this type of activity.

3. For receipt of the license the taxpayer needs to submit the following documents to tax authority:

1) the statement in the form approved by the Government of the Republic of Kazakhstan of December 29, 1995 No. 1894, according to appendix 1, 2 to the Instruction sheet;

2) notarized copies of the charter and the certificate on state registration of the applicant as the legal entity - for the legal entity;

3) the copy of the identity document, the notarized copy of the certificate on state registration of the applicant as the individual entrepreneur - for physical person;

4) the notarized copy of the certificate on statement of the applicant on accounting in tax authority;

5) the document confirming payment in the budget of the license fee for the occupation right with activities for storage and retail sale of alcoholic products (according to article 471 of the Tax Code the license fee constitutes 100 MRP);

6) the data and documents confirming the applicant's compliance to qualification requirements according to the order of the Government of the Republic of Kazakhstan of August 23, 2007 to No. 731 "About approval of Rules of licensing and the qualification requirements imposed to activities for storage, wholesale and (or) retail sale of alcoholic products, except for on activities for storage, wholesale and (or) retail sale of alcoholic products in the territory of its production".

Treat them:

copies of the documents confirming availability of the stationary rooms including trade rooms, rooms for acceptance, storage and preparation of goods for sale, auxiliary rooms, administrative and household rooms and technical sites on the property right or leased (the purchase and sale agreement or lease of stationary rooms) when licensing activities for retail sale of alcoholic products;

copies of the technical documentation regulating providing safety requirements for life and health of consumers (sanitary standards and rules, state standard specifications, regulations and fire safety regulations);

the list of the measuring instruments and the schedule of their checking approved in accordance with the established procedure with bodies in the field of technical regulation.

4. All documents submitted to tax authority for licensing are accepted according to the inventory which copy goes (is handed) to the applicant with mark about date of documents acceptance.

5. After adoption of documents, the tax authority within two working days from the date of document registration of the applicant on receipt of the license sends by the place of state registration of the applicant inquiry to bodies in the field of sanitarnoepidemiologichesky and fire safety for submission of the conclusion about the applicant's compliance to imposed qualification requirements.

The specified bodies within twenty five working days, and for subjects of small business within 7 working days (item 4 of Article 42 of the Law of the Republic of Kazakhstan of 11.01.07. "About licensing"), establish the applicant's compliance to qualifying standards and send the conclusion about the applicant's compliance to qualifying standards to tax authority.

6. The tax authority performs establishment of compliance of the applicant to qualification requirements when licensing for storage and retail sale of alcoholic products.

Establishment of compliance of the applicant to qualification requirements can be performed by Tax Administrations on areas, the cities and areas in the cities in the location of object of activities.

The applicant's compliance to qualification requirements is carried out with departure to the place of implementation of activities of the applicant.

At the same time we pay attention that establishment of compliance of the applicant to qualification requirements is not tax audit (item 4 of article 33 of the Law of the Republic of Kazakhstan "About private entrepreneurship"), and respectively does not require execution of the instruction.

When carrying out inspection of object of activities of the applicant it is necessary to establish availability:

1) the stationary room, that is the capital building, construction or their part equipped with water supply, power supply, the sewerage (except settlements in the rural zone), the fire-proof devices having the base which movement is impossible without causing damage to their bearing design.

The stationary room shall have complex of rooms which are subdivided into the following groups:

the trade room (the trade floor, that is the room where take place working and exhibition inventory of goods, and also is performed selection of goods by buyers, settlement transactions for the selected goods, various additional services are rendered to buyers). Halls of servicing of visitors of restaurants, cafe, bars also belong to trade floors;

the room for acceptance, storage and preparation of goods for sale (treat them: acceptance, unloading, storage rooms for storage of goods, rooms for preparation of goods for sale, packing and delivery);

the auxiliary room (the room for storage of container, containers, for acceptance of ware);

administrative and household room;

technical sites (air-ventilation chambers, cameras of air conditioning and others).

Special attention needs to be paid on borders of barriers of stationary rooms which shall be located in radius more than hundred meters to borders of barriers of child care facilities and the organizations of education. At the same time confirmation of certain size of radius will be the document issued by person having the license for implementation of topographical, cartographical works;

2) the control and cash device(s) with fiscal memory;

3) the regulating technical documentation regulating activities of subjects, occupied with storage and retail trade by alcoholic products (the sanitary standards and rules, state standard specifications regulating requirements to packaging, acceptance and storage of alcoholic products, regulation and the fire safety regulation);

4) show-windows (hinged, specialized), shelves and other oborudovaniye for exposure of the goods which are available on sale, the standards and specifications conforming on quality to mandatory requirements;

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