of March 13, 2015 No. 133
About approval of rates of excises on gasoline (except for aviation) and diesel fuel
According to the subitem 2) of item 4 of article 280 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget the Government of the Republic of Kazakhstan DECIDES:" (Tax code)"
1. Approve the enclosed rates of excises on gasoline (except for aviation) and diesel fuel.
2. This resolution becomes effective since January 1, 2015 and is subject to official publication.
Prime Minister of the Republic of Kazakhstan
K. Masimov
Approved by the Order of the Government of the Republic of Kazakhstan of March 13, 2015 No. 133
|
|
Rates of excises on 1 ton (in tenge) | ||
|
Gasoline (except for aviation) (code of the CN FEA EEU 2710 12 411 0-2710 12590 0) |
Diesel fuel (code of the CN FEA EEU 2710 19310 0-2710 19 480 0) | ||
|
2 |
3 |
4 | |
|
Wholesale by producers of gasoline (except for aviation) and own production diesel fuel (June – October) |
10500 |
9300 | |
|
Wholesale by producers of gasoline (except for aviation) and own production diesel fuel (November – May) |
10500 |
540 | |
|
Wholesale of gasoline by physical persons and legal entities (except for aviation) and diesel fuel |
0 |
0 | |
|
Retail sale by producers of gasoline (except for aviation) and diesel fuel, use for own production needs (June – October) |
11000 |
9360 | |
|
Retail sale by producers of gasoline (except for aviation) and diesel fuel, use for own production needs (November – May) |
11000 |
600 | |
|
Retail sale of gasoline by physical persons and legal entities (except for aviation) and diesel fuel, use for own production needs |
500 |
60 | |
|
Import |
4500 |
540 | |
|
Transfer of the excise goods specified in the subitem 5) of article 279 of the Tax Code, which are raw materials supplied by the customer conversion product (June – October) |
10500 |
9300 | |
|
Transfer of the excise goods specified in the subitem 5) of article 279 of the Tax Code, which are raw materials supplied by the customer conversion product (November – May) |
10500 |
540 | |
In case amount unit of measure in case of gasoline realization (except for aviation) in retail trade is the liter, transfer of liters in tons is made on the following formula:
Vx 0, 730
M=--------------------------
1000
M – amount of the realized gasoline (except for aviation), in tons;
V – amount of the realized gasoline (except for aviation), in liters;
0,730 – density indicator for all types of gasoline (except for aviation), kg/litre.
In case amount unit of measure in case of realization of diesel fuel in retail trade is the liter, transfer of liters in tons is made on the following formula:
Vx 0, 769
M=--------------------------
1000
M – amount of the realized diesel fuel, in tons;
V – amount of the realized diesel fuel, in liters;
0,769 – density indicator for diesel fuel, kg/litre.
Note. The nomenclature of goods is determined by code of the CN FEA EEU and (or) description of goods.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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The document ceased to be valid since January 1, 2018 according to Item 2 of the Order of the Government of the Republic of Kazakhstan of April 6, 2018 No. 173