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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 13, 2015 No. 88

About approval of Rules of submission of declarations on production and turnover of ethyl alcohol and alcoholic products

(as amended on 10-02-2021)

According to the subitem 6) Item 2 of article 4 of the Law of the Republic of Kazakhstan of July 16, 1999 "About state regulation of production and turnover of ethyl alcohol and alcoholic products" and the subitem 2) Item 3 of article 16 of the Law of the Republic of Kazakhstan of March 19, 2010 "About the state statistics" PRIKAZYVAYU:

1. Approve the enclosed Rules of submission of declarations on production and turnover of ethyl alcohol and alcoholic products.

2. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Ergozhin D. 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 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.

3. This order becomes effective after ten calendar days after day of its first official publication.

Minister

B. Sultanov

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of February 13, 2015 No. 88

Rules of submission of declarations on production and turnover of ethyl alcohol and alcoholic products

Chapter 1. General provisions

1. These rules of submission of declarations on production and turnover of ethyl alcohol and alcoholic products (further - Rules) are developed according to the subitem 6) of Item 2 of article 4 of the Law of the Republic of Kazakhstan of July 16, 1999 "About state regulation of production and turnover of ethyl alcohol and alcoholic products" and determine procedure for submission of declarations by production and turnover of ethyl alcohol and alcoholic products (further - the Declaration).

2. Declaring of production volumes and turnover of ethyl alcohol and alcoholic products is made by means of submission of the declarations reflecting data on production and turnover of ethyl alcohol and alcoholic products.

3. Declarations are represented by the physical persons or legal entities performing production and turnover of ethyl alcohol and alcoholic products in body of state revenues in the place of statement on registration accounting as the taxpayer performing separate types of activity according to article 88 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code), monthly no later than the 20th following month under report in electronic form.

4. Physical persons or legal entities in case of need of prolongation of term of the representation specified in Item 3 of these rules in three working days prior to the expiration of submission of Declarations submit in body of state revenues the application for prolongation of term of submission of the Declaration (further - the statement) in form, according to appendix 1 to these rules on paper and in electronic form.

The body of state revenues in case of receipt of the statement prolongs the term of submission of the Declaration, but no more than for 10 calendar days.

5. The declarations represented according to these rules are signed by the digital signature of the physical person or legal entity performing production and turnover of ethyl alcohol and alcoholic products.

6. Unit of measure when declaring production volumes and turnover of ethyl alcohol and alcoholic products is the decalitre which is equal to 10 liters.

7. The declaration includes:

1) the Declaration on production and turnover of ethyl alcohol and (or) wine material;

2) the Declaration on production and turnover of alcoholic products;

3) the Declaration on turnover of alcoholic products.

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