ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of December 29, 2014 No. 591

About approval of Rules of obtaining, accounting, storage, issue of excise and accounting and control stamps and submission of the obligation, report of importers on target use of accounting and control brands when importing alcoholic products to the Republic of Kazakhstan from the countries of the Customs union, and also accounting and the amount of providing such obligation

According to the subitem 2) Item 6 of article 653 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve the enclosed Rules of obtaining, accounting, storage, issue of excise and accounting and control stamps and submission of the obligation, the report of importers on target use of accounting and control brands when importing alcoholic products to the Republic of Kazakhstan from the countries of the Customs union, and also accounting of such obligation.

2. Approve the size of the obligation of importers about target use of accounting and control brands when importing alcoholic products to the Republic of Kazakhstan from the countries of the Customs union which constitutes on one liter of alcoholic products 1 (one) monthly settlement indicator established by the law on the republican budget and operating on the first of the corresponding year.

3. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Ergozhin of E.) in the procedure established by the legislation to provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days after state registration of this order its direction on official publication in periodic printing editions and in information system of law of Ad_let;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

4. This order becomes effective since January 1, 2015 and is subject to official publication.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of December 29, 2014 No. 591

Rules of obtaining, accounting, storage, issue of excise and accounting and control stamps and submission of the obligation, the report of importers on target use of accounting and control brands when importing alcoholic products to the Republic of Kazakhstan from the countries of the Customs union, and also accounting of such obligation

1. General provisions

1. These rules of obtaining, accounting, storage, issue of excise and accounting and control stamps and submission of the obligation, the report of importers on target use of accounting and control brands when importing alcoholic products to the Republic of Kazakhstan from the countries of the Customs union, and also accounting of such obligation (further - Rules), regulate procedure for obtaining, accounting, storage, issue of excise stamps on tobacco products, accounting and control brands on alcoholic products (except for wine material and beer) and submissions of the obligation, the report of importers, and also accounting treatment for obligations of importers about target use of accounting and control brands when importing alcoholic products to the Republic of Kazakhstan from the countries of the Customs union.

2. Receivers of accounting and control brands (further - UKM) are:

the individual entrepreneurs and legal entities performing activities for production of alcoholic products;

the legal resident persons of the Republic of Kazakhstan importing alcoholic products on the territory of the Republic of Kazakhstan;

bankrupt and rehabilitation managing directors in case of realization of property (assets) of the debtor.

Receivers of excise stamps are:

the individual entrepreneurs and legal entities performing activities for production and (or) import of tobacco products in the Republic of Kazakhstan;

bankrupt and rehabilitation managing directors in case of realization of property (assets) of the debtor.

3. UKM and excise stamps are issued by departments of state revenues on areas, the cities of Astana and Almaty (further - Department).

4. Production of UKM and excise stamps, their delivery and issue in Department are performed by the organization (further - the supplier) according to agreements (contracts) signed according to the legislation of the Republic of Kazakhstan with Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further - Committee).

5. Person performing import of alcoholic products to the Republic of Kazakhstan from the countries of the Customs union (further - the importer), before receipt of UKM represent to bodies of state revenues the obligation about target use of accounting and control brands when importing alcoholic products to the Republic of Kazakhstan from the countries of the Customs union (further - the Obligation), in form according to appendix 1 to these rules.

6. The obligation includes:

use of UKM according to their appointment;

introduction by the importer of money for the account of temporary placement of money of the relevant Department;

export by the importer of UKM for gluing on alcoholic products outside the territory of the Republic of Kazakhstan;

import of the alcoholic products marked by UKM;

payment of indirect taxes on the imported alcoholic products;

provision of the report of importers on target use of UKM when importing alcoholic products to the Republic of Kazakhstan from the countries of the Customs union;

return by the importer of the spoiled and (or) unused UKM to the issued Department.

2. Procedure for obtaining, issue of excise stamps on tobacco products, accounting and control brands on alcoholic products (except for wine material and beer) and submissions of the obligation, the report of importers on target use of accounting and control brands when importing alcoholic products to the Republic of Kazakhstan from the countries of the Customs union

7. Receivers of UKM and excise stamps by means of information system represent to Department in the location and (or) registration of the taxation objects and objects connected with the taxation, requests for production of UKM and excise stamps (further - requests) in form according to appendices 2 and 3 to these rules not later than 30 (thirty) calendar days before new calendar year.

8. The department by means of information system approves the requests submitted by receivers for the forthcoming year no more than 3 (three) calendar days in time.

In case of not provision of the copy of the agreement in foreign trade (contract) specified in Item 14 of these rules, the Department refuses coordination of the request the forthcoming year.

9. The committee not later than 25 (twenty five) calendar days before new calendar year transfers to the supplier the summary requests approved with Departments for the forthcoming year in paper form in form according to appendices 4 and 5 to these rules.

10. Receivers, newly created or begun activities for production and (or) turnover of alcoholic products or tobacco products, by means of information system represent to Department in the location and (or) registration of the taxation objects and objects connected with the taxation, requests in breakdown on every month in time not later than 25 (twenty five) calendar days to 1 date in which receipt of UKM or excise stamps in form according to appendices 2 and 3 to these rules is performed.

Receivers submit requests with changes and amendments regarding types and the number of UKM or excise stamps to earlier submitted requests in Departments not later than 25 (twenty five) calendar days to 1 date in which receipt of UKM or excise stamps in form according to appendices 2 and 3 to these rules is performed.

The department by means of information system approves the requests submitted by receivers specified in this Item within 3 (three) calendar days.

In case of not provision of the copy of the agreement in foreign trade (contract) specified in Item 14 of these rules, the Department refuses coordination of the request.

11. In case of non-compliance with the requirements specified in Items 7 and 10 of these rules, are not accepted by Department of the request.

The requests submitted by receivers including the forthcoming year are not postponed to the next calendar year.

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