ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of August 8, 2003 No. 792

About marking of the tobacco products and other products containing tobacco, excise stamps

For the purpose of prevention of illegal production and turnover of the tobacco products and other products containing tobacco, enhancement of procedure for marking of excise goods excise stamps the Government of the Republic of Kazakhstan DECIDES:

1. It is excluded

2. Enter since October 1, 2003 obligatory marking by excise stamps of new sample of the tobacco products and other products containing tobacco, code of the commodity nomenclature of foreign economic activity 2402 (further - tobacco products).

3. It is excluded

4. Determine that realization of tobacco products of national and import production is performed by excise stamps of sample of 2003:

1) producers and importers of tobacco products - since October 1, 2003;

1-1) receivers realizing property (assets) of the bankrupt since September 1, 2005;

2) the legal entities and physical persons enabling storage and the realization of tobacco products - since January 1, 2004.

5. Determine that marking of tobacco products excise stamps of new sample is performed by domestic manufacturers, the receivers realizing property (assets) of the bankrupt and importers of tobacco products.

6. To the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan according to the legislation of the Republic of Kazakhstan:

sign the contract with Banknote factory (branch) of National Bank of the Republic of Kazakhstan on production of excise stamps of new sample for marking of tobacco products;

provide collection of requests from producers, receivers realizing property (assets) of the bankrupt and importers of tobacco products on acquisition of excise stamps, with obligatory accounting of contracts on the imported tobacco products;

develop procedure for carrying out inventory count of tobacco products by the legal entities and physical persons performing activities in the sphere of production and turnover of the excise goods which are subject to marking by excise stamps.

7. The cost of excise stamps on alcoholic products of sample of 2001 and excise stamps on tobacco products of sample of 1997 which mark tobacco products and also the cost of the unused excise stamps on tobacco products of sample of 1997 which are available in remaining balance as of October 1, 2003 on tobacco products are subject to reference on costs of production and the appeal of domestic manufacturers and importers of tobacco products based on the carried-out inventory count.

8. It is excluded

9. Recognize invalid:

1) the order of the Government of the Republic of Kazakhstan of June 21, 2001 No. 846 "About marking of separate types of excise goods excise duty brands" (SAPP of the Republic of Kazakhstan, 2001, No. 23, the Art. 290);

2) the subitem 2) Item 1 of the order of the Government of the Republic of Kazakhstan of November 8, 2001 No. 1421 "About modification and amendments in the orders of the Government of the Republic of Kazakhstan of August 26, 1999 No. 1251 and of June 21, 2001 No. 846" (SAPP of the Republic of Kazakhstan, 2001, No. 39, the Art. 498).

10. This resolution becomes effective from the date of official publication.

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