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of November 24, 2000 No. DM-2-2-13/10674

"About payers of excises"

The ministry of state revenues of the Republic of Kazakhstan, having considered the letter No. 131/11971 of 18.10.2000, reports the following.

According to article 75 of the Law of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (further - the Law) payers of excises are the legal entities and physical persons making excise goods in the territory of the Republic of Kazakhstan.

According to article 76 of the Law enters the list of excise goods sturgeon and salmon fishes, caviar sturgeon and salmons, the delicacies prepared from sturgeon and salmons and caviar.

As for iridescent trout, according to the explanation provided by Committee of forest, fish and hunting economy of the Ministry of Natural Resources and Environmental Protection the iridescent trout (S.gairdneri Rich) and its subspecies stalnogolovy salmon are representatives of the Pacific salmons of the sort Salmo.

Based on stated, the iridescent trout as the representative of the Pacific salmon, is excise goods and is assessed with excise at the rates established by the order of the Government of the Republic of Kazakhstan No. 137 of January 28, 2000.


S. Kanatov


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