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

of June 15, 2009 No. HK-12-25/3501

The management of administration of excises of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, in connection with the arising questions concerning submission of tax statements on excise reports the following.

According to Item 2 of article 293 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments" (further - the Tax code) the payers of excise enabling the wholesale, retail realization of gasoline (except for aviation) and diesel fuel pay excise to the budget in the location of the objects connected with the taxation.

According to Item 1 of 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 (daleerascht on excise).

According to article 296 of 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 no later than the 15th day of the second month following accounting tax period. Payers of excise along with the declaration represent calculations for excise.

Considering stated tax statements on oil products it shall be represented as follows:

the legal entities who do not have structural divisions - shall provide to tax authority in the place of the stay the declaration on excise (form 400), and also calculations for excise for the place of registration accounting of the objects connected with the taxation (the form 431), at the same time in calculations for excise is given mark in cell of ZV "the object connected with the taxation of the legal entity";

the legal entities having structural divisions represent to tax authority in the place of the stay the declaration on excise (form 400), and also calculations for excise (the form 431) for the objects connected with the taxation of the legal entity in the place of their registration accounting of objects, at the same time in calculations for excise is given mark in cell of ZV "the object connected with the taxation of the legal entity". Besides, calculation for excise for structural division is represented (form 431) in the location of structural division where the cell of ZA, and also calculations for excise (form 431) for the objects connected with the taxation of structural division in the place of their registration accounting of objects is noted. Charge happens from calculations for excise in which the mark in cells of ZV or ZS is put down;

individual entrepreneurs - shall provide to tax authority in the place of the stay the declaration on excise (form 400), and also calculations for excise for the place of registration accounting of the objects connected with the taxation (the form 431), at the same time in calculations for excise is given mark in cell of ZV "the object connected with the taxation of the legal entity". It should be noted that in the form in the name of cell of ZV "individual entrepreneurs" are not specified, at the same time, in Rules of creation of tax statements (calculation) of excise for structural division or the objects connected with the taxation (the Form 431.00) it is told that the cell of ZV is noted if calculation of excise is performed for the objects connected with the taxation of the legal entity or individual entrepreneur. Charge happens from calculations for excise.

Thus, it is necessary to carry out explanatory work among taxpayers concerning submission of tax statements before entering of corresponding changes into forms of tax statements.

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