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The document ceased to be valid since  June 17, 2015 according to Item 1 of the Order of the Government of the Republic of Kazakhstan of June 17, 2015 No. 449

ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of December 30, 2011 No. 1720

About approval of Rules of obtaining, accounting, storage and issue of accounting and control brands and excise stamps

According to article 653 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" the Government of the Republic of Kazakhstan DECIDES: (Tax code)

1. Approve the enclosed Rules of obtaining, accounting, storage and issue of uchetnokontrolny brands and excise stamps.

2. This resolution becomes effective since January 1, 2012 and is subject to official publication.

Prime Minister of the Republic of Kazakhstan

K. Masimov

Approved by the order of the Government of the Republic of Kazakhstan of December 30, 2011 No. 1720

Rules of obtaining, accounting, storage and issue of accounting and control brands and excise stamps

1. General provisions

1. These rules of obtaining, accounting, storage and issue of accounting and control brands and excise stamps regulate procedure for obtaining, accounting, storage and issue of accounting and control brands on alcoholic products (except for wine material and beer) (further - alcoholic products), and also excise stamps on tobacco products (further - Rules).

2. Receivers of accounting and control brands (further - UKM) are:

1) the individual entrepreneurs and legal entities performing activities for production of alcoholic products;

2) the legal resident persons of the Republic of Kazakhstan importing alcoholic products on the territory of the Republic of Kazakhstan;

3) competitive and rehabilitation managing directors in case of realization of property (assets) of the debtor.

Receivers of excise stamps are the individual entrepreneurs and legal entities performing activities for production and (or) import of tobacco products in the Republic of Kazakhstan and also competitive and rehabilitation managing directors in case of realization of property (assets) of the debtor.

3. UKM or excise stamps (further - brands) are issued in tax authorities on areas, the cities of Astana and Almaty (further - tax authorities).

4. Production of brands, their delivery and issue to tax authorities are performed by the organization (further - the supplier) according to agreements (contracts) signed in the procedure established by the legislation of the Republic of Kazakhstan with the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (further - Committee).

2. Procedure for obtaining, accounting, storage and issue at even and control brands and excise stamps

Procedure for obtaining and issue of accounting and control brands or excise stamps

5. The brands acquired by receivers are inaliennable and cannot be transferred to other physical persons and legal entities.

6. Receivers by means of information system submit to tax authorities requests for production of brands in form according to appendices 1, 2 to these rules (further - requests for the forthcoming year) not later than 45 (forty five) calendar days before new calendar year.

7. Tax authorities by means of information system approve the requests submitted by receivers for the forthcoming year no more than 3 (three) calendar days in time.

In case of not submission of the copy of the agreement in foreign trade (contract) specified in Item 12 of these rules, the tax authority refuses coordination of the request the forthcoming year.

8. The committee not later than 40 (forty) calendar days before new calendar year, transfers to the supplier the summary requests approved by tax authorities for the forthcoming year in paper form in form according to appendices 3, 4 to these rules.

9. Receivers for the first time or again begun the activities for production and (or) turnover of alcoholic products or tobacco products, by means of information system submit to tax authorities requests in breakdown on every month not later than 30 (thirty) calendar days in time to 1 date in which receipt of brands in form according to appendices 1, 2 to these rules is planned.

Receivers submit requests with changes and amendments, regarding types and quantity of brands, to earlier submitted requests in tax authorities not later than 30 (thirty) calendar days to 1 date in which receipt of brands in form according to appendices 1, 2 to these rules is performed.

Tax authorities by means of information system approve the requests submitted by receivers no more than 3 (three) calendar days specified in this Item in time.

In case of not submission of the copy of the agreement in foreign trade (contract) specified in Item 12 of these rules, the tax authority refuses coordination of the request.

10. In case of non-compliance with submission due dates of requests of the these rules specified in Items 6 and 9, requests are not accepted by tax authorities.

The requests submitted by receivers including the forthcoming year are not postponed to the next calendar year.

11. The committee not later than 20 (twenty) calendar days to 1 date in which receipt of brands is performed, transfers to the supplier the summary requests approved by tax authorities with changes and amendments, regarding types and quantity of brands, to earlier submitted requests, and also summary requests of receivers for the first time or again begun the activities for form according to appendices 3, 4 to these rules.

12. Order taking from the receivers importing alcoholic products and tobacco products is made in case of presentation of the original of the agreement in foreign trade (contract) with presentation of the original of the agreement in foreign trade (contract) based on which import of these types of excise goods is performed.

The copy of the specified agreement in foreign trade (contract) is submitted receivers in tax authorities.

13. Calculations for production of brands are made by receivers by money transfer on the settlement account of the supplier according to their request, on every month separately, in time not later than 30 (thirty) calendar days to 1 date in which receipt of brands is performed.

14. Brands are issued by the supplier to the responsible persons of tax authorities designated by the order of the first head of tax authority (further - materialnootvetstvenny person of tax authority).

15. In case of issue of brands by the supplier the delivery note in duplicate which is signed by the supplier and the responsible person of tax authority is written out. The first waybill copy is transferred to tax authorities, the second copy remains at the supplier.

At the same time in the specified delivery note the following data are reflected:

1) date of issue of brands;

2) series, ranges of numbers and number of UKM or types and quantity of excise stamps.

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