ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 6, 2017 No. 80

About approval of Rules of obtaining, accounting, storage, issue of excise and accounting and control stamps and submission of the obligation, report of importers on target use of accounting and control brands when importing alcoholic products to the Republic of Kazakhstan, and also accounting and the amount of providing such obligation

According to the subitem 2) Item 6 of article 653 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve:

1) Rules of obtaining, accounting, storage, issue of excise and accounting and control stamps and submission of the obligation, the report of importers on target use of accounting and control brands when importing alcoholic products to the Republic of Kazakhstan according to appendix 1 to this order;

2) Rules of accounting of the obligation of importers about target use of accounting and control brands when importing alcoholic products to the Republic of Kazakhstan according to appendix 2 to this order;

3) the Amount of providing the obligation of importers about target use of accounting and control brands when importing alcoholic products to the Republic of Kazakhstan according to appendix 3 to this order.

2. Declare invalid the order of the Minister of Finance of the Republic of Kazakhstan of December 29, 2014 No. 591 "About approval of Rules of obtaining, accounting, storage, issue of excise and accounting and control stamps and submission of the obligation, report of importers on target use of accounting and control brands when importing alcoholic products to the Republic of Kazakhstan from the countries of the Customs union, and also accounting and the amount of providing such obligation" (it is registered in the Register of state registration of regulatory legal acts for No. 10108, it is published on February 5, 2015 in information system of law of Ad_let).

3. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days from the date of state registration of this order the direction it the copy in printing and electronic type in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

3) within ten calendar days after state registration of this order the direction it the copy on official publication in periodic printing editions;

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

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

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of February 6, 2017 No. 80

Rules of obtaining, accounting, storage, issue of excise and accounting and control stamps and submission of the obligation, the report of importers on target use of accounting and control brands when importing alcoholic products to the Republic of Kazakhstan

Chapter 1. General provisions

1. These rules of obtaining, accounting, storage, issue of excise and accounting and control stamps and submission of the obligation, the report of importers on target use of accounting and control brands when importing alcoholic products to the Republic of Kazakhstan (further - Rules) regulate procedure for obtaining, accounting, storage, issue of excise stamps on tobacco products, accounting and control brands on alcoholic products (except for wine material, beer and beer drink) and submissions of the obligation, the report of importers on target use of accounting and control brands when importing alcoholic products to the Republic of Kazakhstan.

2. Receivers of accounting and control brands (further - UKM) are:

the individual entrepreneurs and legal entities performing activities for production of alcoholic products;

the legal resident persons of the Republic of Kazakhstan importing alcoholic products on the territory of the Republic of Kazakhstan;

bankrupt and rehabilitation managing directors in case of realization of property (assets) of the debtor.

Receivers of excise stamps are:

the individual entrepreneurs and legal entities performing activities for production and (or) import of tobacco products in the Republic of Kazakhstan;

bankrupt and rehabilitation managing directors in case of realization of property (assets) of the debtor.

3. UKM and excise stamps are issued by departments of state revenues on areas, the cities of Astana and Almaty (further - Department).

4. Production of UKM and excise stamps, their delivery and issue in Department are performed by the organization (further - the supplier) according to agreements (contracts) signed according to the Civil code of the Republic of Kazakhstan with Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (further - Committee).

5. Person performing import of alcoholic products to the Republic of Kazakhstan (further - the importer), before receipt of UKM represent to bodies of state revenues the obligation about target use of accounting and control brands when importing alcoholic products to the Republic of Kazakhstan (further - the Obligation) in form according to appendix 1 to these rules.

6. The obligation includes:

use of UKM according to their appointment;

export by the importer of UKM for gluing on alcoholic products outside the territory of the Republic of Kazakhstan;

import of the alcoholic products marked by UKM;

payment of indirect taxes on the imported alcoholic products;

provision of the report of importers on target use of UKM when importing alcoholic products to the Republic of Kazakhstan;

return of the spoiled and (or) unused UKM to the issued Department.

Chapter 2. Procedure for obtaining, issue of excise stamps on tobacco products, accounting and control brands on alcoholic products (except for wine material, beer and beer drink) and submissions of the obligation, the report of importers on target use of accounting and control brands when importing alcoholic products to the Republic of Kazakhstan

7. Receivers of UKM and excise stamps by means of information system of Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan posted on the website www.kgd.gov.kz (further - information system), represent to Department in the location and (or) registration of the taxation objects and objects connected with the taxation, requests for production of accounting and control brands for alcoholic products or excise stamps on the tobacco products made or imported on the territory of the Republic of Kazakhstan (further - requests) in form according to appendices 2 and 3 to these rules (further - Appendices 2 and 3) not later than 30 (thirty) calendar days before new calendar year.

8. The department by means of information system approves the requests submitted by receivers for the forthcoming year no more than 3 (three) calendar days in time.

In case of not provision of the copy of the agreement in foreign trade (contract) specified in Item 15 of these rules, the Department refuses coordination of the request the forthcoming year.

9. The committee not later than 25 (twenty five) calendar days before new calendar year transfers to the supplier the summary requests for production of accounting and control brands for alcoholic products approved with Departments or excise stamps to the tobacco products made or imported on the territory of the Republic of Kazakhstan the forthcoming year on paper in form according to appendices 4 and 5 (further - Appendix 4 and 5) to these rules.

10. Receivers, newly created or begun activities for production and (or) turnover of alcoholic products or tobacco products, by means of information system represent to Department in the location and (or) registration of the taxation objects and objects connected with the taxation, requests in breakdown on every month in time not later than 25 (twenty five) calendar days to 1 date in which receipt of UKM or excise stamps according to appendices 2 and 3 is performed.

Receivers submit requests with changes and amendments regarding types and the number of UKM or excise stamps to earlier submitted requests in Departments not later than 25 (twenty five) calendar days to 1 date in which receipt of UKM or excise stamps according to appendices 2 and 3 is performed.

The department approves the requests specified in this Item by means of information system within 3 (three) calendar days from receipt date of the specified requests.

In case of not provision of the copy of the agreement in foreign trade (contract) specified in Item 15 of these rules, the Department refuses coordination of the request.

11. In case of non-compliance with the requirements specified in Items 7 and 10 of these rules, are not accepted by Department of the request.

The requests submitted by receivers including the forthcoming year, are not postponed to the next calendar year.

12. The number of UKM or excise stamps specified by receivers in the request does not exceed the total quantity of the bottles or packs provided by appendix to the agreement in foreign trade (contract) to import (import) for the territory of the Republic of Kazakhstan, which are subject to marking.

13. UKM issued to receivers or excise stamps are inaliennable and are not transferred to other physical persons and legal entities.

14. The committee not later than 15 (fifteen) calendar days to 1 date in which receipt of UKM or excise stamps is performed sends to the supplier the summary requests approved with Department with changes and amendments, regarding types and the number of UKM or excise stamps, to earlier submitted requests, and also summary requests of receivers the newly created or begun activities for production and (or) turnover of alcoholic products or tobacco products according to appendices 4 and 5.

15. Order taking from the receivers importing alcoholic products or tobacco products is made by provision of the copy of the agreement in foreign trade (contract) with presentation of the original of the agreement in foreign trade (contract) based on which import of excise goods is performed.

16. Payment for production of UKM or excise stamps is made by receivers by money transfer on the bank account of the supplier according to their request, on every month separately, in time not later than 20 (twenty) calendar days to 1 date in which receipt of UKM or excise stamps is performed.

17. UKM or excise stamps are issued by the supplier to the responsible persons of Department designated by the order of the head of Department (further - the responsible person).

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