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

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

Tax departments on areas, the cities of Almaty and Astana

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.

 

T? RA? and orynbasara?.? mad_ldayev 

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.

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