of September 22, 2014 No. NK-12/7882-I
The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan reports the following.
Collection is paid for each object of activities and differentiated depending on administrative and territorial unit:
in the capital, the cities of republican and regional value - 100 MSI (monthly settlement indicators);
in the cities of district value and settlements - 70 MRP;
in rural settlements - 30 MRP.
At the same time, this regulation becomes effective since January 1, 2015.
The specified amendments to the legislation were made for the purpose of reducing consumption of alcoholic products, to restriction of points of sale and streamlining of rules of trade of alcoholic products.
So, follows from the Concept of the bill "About Modification and Amendments in Some Legal Acts of the Republic of Kazakhstan concerning State Regulation of Production and Turnover of Ethyl Alcohol and Alcoholic Products" that alcoholic products today, without being product of prime necessity, are implemented in all shops, trading houses and the markets more than 40 thousand that creates easy access of the population to alcohol.
For example, in city settlements, practically under each multi-storey apartment house the grocery store trading alcoholic drinks, and in certain cases on two and more shops is located.
Respectively the high density of sales points of alcohol increases its sale and consumption.
The open entry of the population to consumption of alcoholic products causes number of the negative factors influencing the international image of the Republic of Kazakhstan and internal criminogenic situation.
Thus, main objective of introduction of the annual license fee is optimization of retail points of sale.
It should be noted that earlier in case of development of the bill other alternative methods of reducing points of sale, by realization of alcoholic products only through special shops which shall conform to certain requirements were offered. For example, differentiation of the area of trade floor depending on administrative and territorial unit (in the capital, the cities of republican and regional value - 40 sq.m, the cities of district value and settlements - 20 sq.m, in rural settlements - 10 sq.m).
In case of acceptance of this regulation it would be necessary about in 20 thousand shops to stop realization of alcoholic products.
In this connection, in case of receipt from taxpayers of questions concerning the annual license fee for persons enabling the wholesale and retail realization of alcoholic products it is necessary to direct the corresponding explanations.
Kazakstan of Respublikasa Karzhy ministrl_g_n_n Salyk komitet_n_n toragasynyn orynbasara
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