ORDER OF THE CHAIRMAN OF COMMITTEE OF STATE REVENUES OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of January 19, 2015 No. 30

About approval of Rules of the organization of activities of excise posts

According to the subitem 4) of 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), and also the subitem 28) of Item 16 of the Regulations on Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan approved by the order of the Minister of Finance of the Republic of Kazakhstan of September 26, 2014 No. 417, registered in the Register of state registration of regulatory legal acts for No. 9777, I ORDER:

1. Approve the enclosed Rules of the organization of activities of excise posts.

2. To the vice-chairman of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Kipshakov A. M.) 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 in the Ministry of Justice of the Republic of Kazakhstan the direction on official publication in periodic printing editions and information system of law of Ad_let;

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

3. This order becomes effective from the date of its first official publication.

Approved by the Order of the Chairman of Committee of state revenues of the Minister of Finance of the Republic of Kazakhstan of January 19, 2015 No. 30

Rules of the organization of activities of excise posts

1. General provisions

1. These rules of the organization of activities of excise posts (further - Rules) parts 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" are developed according to the subitem 4) (Tax code) and determine procedure for the organization of activities of excise posts.

2. Excise posts are established in the territory of taxpayers to the address of production or to the address specified in the license is direct in places of implementation of production:

1) ethyl alcohol;

2) alcoholic products (except beer which production capacities are lower than four hundred thousand decalitres a year);

3) tobacco products;

4) gasoline (except for aviation), diesel fuel (further - oil products).

2. Procedure for the organization of activities of excise posts

3. Operational management and coordination of activities of excise posts is performed by heads of bodies of state revenues on areas, the cities of Almaty and Astana in place of registration of the taxpayer on separate types of activity.

4. The organization, the locations and the list of workers of excise posts, regulations of their work within operating mode of the taxpayer are determined by the head of body of state revenues by place of registration of the taxpayer on separate types of activity.

5. Officials when implementing the actions specified in these rules are guided by regulations of the Tax code, legislation concerning state regulation of production and turnover of separate types of excise goods, these rules.

6. According to part 11 of article 653 of the Tax Code the official of tax authority who is on excise post:

1) surveys the administration, production, storage, trade, utility rooms of the taxpayer used for production, storage and realization of excise goods;

2) is present at realization of excise goods;

3) inspects the cargo vehicles leaving (driving) from the territory (on the territory) of the taxpayer.

7. According to part 10 of article 653 of the Tax Code the official of tax authority who is on excise post exercises control for:

1) observance by the taxpayer of requirements of the legislation of the Republic of Kazakhstan regulating production and realization of excise goods;

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