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The document ceased to be valid since March 23, 2018 according to Item 2 of the Order of the Minister of Finance of the Republic of Kazakhstan of February 8, 2018 No. 143

ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 27, 2015 No. 144

About approval of Rules of marking (remarking) of alcoholic products, except for wine material, beer and beer drink, accounting and control brands and tobacco products excise stamps, and also forms, content and elements of protection of excise and accounting and control stamps

(as amended on 01-08-2016)

According to the subitem 1) 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 enclosed:

1) Rules of marking (remarking) of alcoholic products, except for wine material, beer and beer drink, accounting and control brands and tobacco products excise stamps, according to appendix 1 to this order;

2) form, content and elements of protection of excise stamps according to appendix 2 to this order;

3)  No. 418 is excluded according to the Order of the Minister of Finance of the Republic of Kazakhstan of 01.08.2016;

4) form, content and elements of protection of accounting and control brands according to appendix 4 to this order.

2. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Ergozhin of E.) 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 from the date of its first official publication.

Minister of Finance of the Republic of Kazakhstan

B. Sultanov

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of February 27, 2015 No. 144

Rules of marking (remarking) of alcoholic products, except for wine material, beer and beer drink, accounting and control brands and tobacco products excise stamps, and also forms, content and elements of protection of excise and accounting and control stamps

1. General provisions

1. These rules of marking (remarking) of alcoholic products, except for wine material, beer and beer drink, accounting and control brands and tobacco products excise stamps, and also the form, content and elements of protection of excise and accounting and control stamps are developed according to the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) and determine procedure for marking (remarking) for alcoholic products, except for wine material, beer and beer drink (further - alcoholic products), accounting and control brands and tobacco products excise stamps.

2. Procedure for marking of alcoholic products accounting and control brands and tobacco products excise stamps

2. Accounting and control brands alcoholic products, except for wine material, beer and beer drink, poured in consumer pack according to regulating and technical documentation are subject to marking.

3. Excise stamps the tobacco products packed into consumer pack are subject to marking.

4. The accounting and control brand is pasted by the hologram in the lower direction on consumer pack so that when opening consumer pack integrity of accounting and control brand for the purpose of exception of its reuse was broken.

The accounting and control brand is densely pasted to consumer pack and provides its identification and reading of bar code information with the reader.

5. The excise stamp is placed as follows:

on soft pack of filtered cigarettes the text or the drawing on the excise stamp closing the upper plane of pack shall be oriented in the same direction, as the forward plane of pack and be located on the center (equally spaced from the right and left edge, forward and back wall);

on pack of filtered cigarettes with folding cover the excise stamp shall be located on the back plane of pack, close corner and pass to the side plane of pack;

on pack of non-filtered cigarettes the excise stamp shall be located on the back plane of pack vertically equally spaced from the left and right edge and cross the place of opening of pack;

on pack for cigarettes the text or the drawing on the excise stamp closing the upper plane of pack shall be oriented in the same direction, as the forward plane of pack and be located on the center (equally spaced from the right and left edge, forward and back wall);

on pack of other tobacco products the excise stamp shall be located on the center of back surface of pack (from the right and left edge, forward and back wall equally spaced).

Packaging of pack of tobacco products cellophane (if that is provided) shall be made over the excise stamp pasted on pack.

The excise stamp on tobacco products shall be placed so that when opening pack the excise stamp was damaged.

When gluing excise stamps on tobacco products the glue which is not allowing to remove brand from goods without its damage and to reuse excise stamp shall be used. The glue applied to gluing of excise stamps shall be steady against high and low temperatures, various levels of humidity for exception of its drying and peeling from goods.

6. Producers of alcoholic products and tobacco products make gluing of accounting and control brands and excise stamps on the finished goods intended for realization in the territory of the Republic of Kazakhstan to the production address.

7. Competitive and rehabilitation managing directors in case of realization of property (assets) of the debtor make marking of alcoholic products or tobacco products accounting and control or excise stamps to the address of their storage.

8. Marking of alcoholic products or the tobacco products imported on the territory of the Republic of Kazakhstan by accounting and control brands or excise stamps is performed outside the territory of the Republic of Kazakhstan, except the cases specified in Item 9 of these rules.

9. Are not subject to obligatory marking by accounting and control brands alcoholic products and excise stamps - tobacco products according to item 4 of article 653 of the Tax Code:

1) exported out of limits of the Republic of Kazakhstan;

2) imported on the territory of the Republic of Kazakhstan by owners of duty-free shops, intended for the room under customs procedure of duty-free trade;

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