ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of December 14, 2015 No. 652

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

According to the subitem 4) 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 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 the organization of activities of excise post.

2. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Ergozhin of 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 the direction it on official publication in periodic printing editions and information system of law of Ad_let, and also in the Republican state company on the right of economic maintaining "The republican center of legal information of the Ministry of Justice of the Republic of Kazakhstan" for placement in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

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

3. Declare invalid the 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" (registered in the Register of state registration of regulatory legal acts for No. 10281, No. published in information system of law of Ad_let 9777).

4. To impose control of ispoleniye of this order on the Chairman of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan D. Ergozhin.

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

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of December 14, 2015 No. 652

Rules of the organization of activities of excise post

Chapter 1. General provisions

1. These rules of the organization of activities of excise post (further - Rules) are developed 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 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 and beer drinks);

3) gasoline (except for aviation), diesel fuel (further - oil products);

4) tobacco products.

Chapter 2. Procedure for the organization of activities of excise post

3. The management and coordination of activities of excise post is performed by heads of bodies of state revenues of areas, cities of Almaty and Astana in the place of implementation of production of excise goods.

4. The organization of the location and the list of workers of excise post, affirms the order of the head of body of state revenues.

5. The schedule of watch of excise post joins employees of territorial authorities of state revenues (further - officials), and also if necessary, Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further - Committee).

6. Visit of excise post is performed by the officials included in the schedule of watch according to the schedule of watch and according to regulations of work of the producer.

The time spent of the official for excise post is determined proceeding from time necessary for implementation of function, stipulated in Item 7 these rules.

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