ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of February 3, 2012 No. 197

About approval of forms, Rules of representation and creation of declarations on turnover of oil products

According to the subitem 9) of article 6 of the Law of the Republic of Kazakhstan of July 20, 2011 "About state regulation of production and turnover of separate types of oil products" the Government of the Republic of Kazakhstan DECIDES:

1. Approve enclosed:

1) forms of declarations on turnover of oil products;

2) Rules of representation and creation of declarations on turnover of oil products.

2. This resolution becomes effective after ten calendar days after the first official publication.

Approved by the order of the Government of the Republic of Kazakhstan of February 3, 2012 No. 197

Rules of representation and creation of declarations on turnover of oil products

1. General provision

1. These rules of representation and creation of declarations on turnover of oil products (further - Declarations) are developed according to the subitem 9) of article 6 of the Law of the Republic of Kazakhstan of July 20, 2011 "About state regulation of production and turnover of separate types of oil products" and determine procedure for representation and creation of declarations by turnover of gasoline, aviation and diesel fuel, fuel oil (further - oil products).

2. Submission of declarations on turnover of oil products

2. The physical persons and legal entities performing production of oil products represent to tax authority in the location of the objects connected with the taxation, the declaration on turnover of oil products in the declaration form on turnover of oil products "Balance of Turnover of Oil Products of Producers of Oil Products" approved by this resolution.

The producers enabling the realization of the acquired oil products in addition represent the declaration on turnover of oil products in the declaration form on turnover of oil products "Balance of Turnover of Oil Products of Wholesale Suppliers of Oil Products" approved by this resolution.

The physical persons and legal entities performing production only of aviation fuel and (or) fuel oil represent the declaration on turnover of oil products to tax authorities in place of registration as the taxpayer.

3. The physical persons and legal entities enabling wholesale of oil products from petroleum supply points, except for structural divisions (branches and representations) of the legal entity represent to tax authorities in the location of the objects connected with the taxation, the declaration on turnover of oil products in the declaration form on turnover of oil products "Balance of Turnover of Oil Products of Wholesale Suppliers of Oil Products" approved by this resolution.

The physical persons and legal entities which are enabling wholesale of oil products from petroleum supply points, having several objects connected with the taxation, registered in one tax authority represent the declaration for all objects.

Branches and representations of the legal entity enabling wholesale of oil products from petroleum supply points represent the declaration on turnover of oil products in the declaration form on turnover of oil products "Balance of Turnover of Oil Products of Structural Division of the Wholesale Supplier of Oil Products" approved by this resolution.

The physical persons and legal entities enabling wholesale only of aviation fuel and (or) fuel oil represent the declaration on turnover of oil products to tax authorities in place of registration as the taxpayer.

4. Physical persons and legal entities, enabling retail sale of oil products, represent to tax authority in the location of the objects connected with the taxation, the declaration on turnover of oil products in the declaration form on turnover of oil products "Balance of Turnover of Oil Products of the Retail Implementor of Oil Products" approved by this resolution.

The physical persons and legal entities which are enabling retail sale of oil products, having several objects connected with the taxation, registered in one tax authority represent the declaration for all objects.

The physical persons and legal entities enabling retail sale only of aviation fuel and (or) fuel oil represent the declaration on turnover of oil products to tax authorities in place of registration as the taxpayer.

5. The physical persons and legal entities enabling production and (or) wholesale of oil products represent declarations in electronic form.

6. Declarations represent the physical persons and legal entities performing activities in the field of retail sale of oil products on electronic and/or papers.

7. Declarations are represented in natural indicators (ton).

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