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

of March 16, 2009 No. HK-12-25/2264

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan concerning submission of tax statements on excise (f. 400. 00, 421.00) is reported by the following.

According to article 296 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (further - the Tax code) upon termination of each tax period taxpayers shall provide to tax authorities in the place of the stay the declaration on excise. Also, payers of excise along with the declaration represent calculations for excise.

According to article 294 of the Tax Code on the transactions assessed by the excise made during tax period by structural division, and also the objects connected with the taxation, calculations of excise are constituted separately.

Payers of excise shall provide calculation for excise to tax authorities in the location of structural division, the objects connected with the taxation in terms, stipulated in Clause 296 Tax codes.

Based on calculation for excise the amount of the excise which is subject to payment for structural division, and also the objects connected with the taxation is determined.

It should be noted that the payers of excise having several objects connected with the taxation, registered in one tax authority represent one calculation for excise for all objects.

Besides, Rules of creation of tax statements (declaration) on excise (f. 400. 00), approved by the order of the Minister of Finance RK of 25.12.2008 No. 611, it is provided that the payer of excise having one object connected with the taxation, registered in tax authority in the place of the stay represents the Declaration on excise (f. 400. 00) with the corresponding appendices without calculation for the structural divisions or objects connected with the taxation (f. 421. 00). That is, in this case the taxpayer is represented only f. 400.00.

If at the payer of excise, except the object connected with the taxation in the place of the main registration, are available one or more object registered in other tax authorities, calculations on f are represented to tax authorities in place of registration of these objects. 421.00. At the same time, this payer of excise for that object which is registered in tax authority in the place of the stay represents the declaration f. 400.00 with filling of the corresponding appendix to it (400.01, 400.02, etc.) with calculation delivery mark f. 421.00 for other objects.

At the same time, if the payer of excise has no the objects connected with the taxation in the place of the stay, then in order to avoid double taxation by excise, this payer of excise in the place of the stay represents the declaration on excise to tax authority, having filled only the main form 400.00 without appendices to it (400.01, 400.02, etc.), and in the location of objects - form 421.00.

We charge this information to inform producers of ethyl alcohol and alcoholic products.

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