THE ORDER OF THE FIRST DEPUTY PRIME MINISTER OF THE REPUBLIC OF KAZAKHSTAN - THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 14, 2019 No. 236

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of February 8, 2018 No. 144 "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"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of February 8, 2018 No. 144 "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" (it is registered in the Register of state registration of regulatory legal acts at No. 16437, it is published on March 12, 2018 in Reference control bank of regulatory legal acts of the Republic of Kazakhstan) the following changes:

1) the 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 approved by the specified order to be reworded as follows according to appendix 1 to this order;

2) the 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 approved by the specified order to be reworded as follows according to appendix 2 to this order.

2. 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 in the Kazakh and Russian languages 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 official publication and inclusion 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;

4) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1), 2) and 3) of this Item.

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

Appendix 1

to the Order of the First Deputy Premier-Ministra of the Republic of Kazakhstan the Minister of Finance of the Republic of Kazakhstan of March 14, 2019 No. 236

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of February 8, 2018 No. 144

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) are developed according to the subitem 2) of Item 15 of article 172 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) and determine 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) (further - alcoholic products) 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 (further - the importer);

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

4. Person performing import of alcoholic products to the Republic of Kazakhstan according to Item 7 of article 172 of the Tax Code before receipt of UKM by means of information system represents to bodies of state revenues on areas, the cities of republican value and the capital (further - body 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.

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

5. Receivers of UKM and excise stamps by means of information system "Control, accounting and issue of accounting and control brands, excise stamps and other printed materials Republican state the "Banknote Factory of National Bank of the Republic of Kazakhstan" company (further - information system) submit to body of state revenues requests for production of UKM for alcoholic products or excise stamps on the tobacco products made or imported on the territory of the Republic of Kazakhstan (further - requests) in forms 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.

6. Receivers, newly created or begun activities for production and (or) import of alcoholic products or tobacco products, by means of information system submit to body of state revenues requests not later than 25 (twenty five) calendar days in time to 1 date in which receipt of UKM or excise stamps according to appendices 2 and 3 to these rules is performed.

7. Receivers, in case of change of quantity of UKM, quantities and (or) types of excise stamps, make changes and additions to earlier submitted requests by creation of the additional request 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 to these rules is performed.

In case of change of quantity of UKM or excise stamps, in the additional request changes with plus or minus value depending on that are specified it is necessary to increase or reduce value.

8. Order taking from the receivers importing alcoholic products or tobacco products is made in case of submission of the copy of the agreement in foreign trade (contract) based on which import of excise goods is performed.

9. The quantity of UKM or excise stamps specified by receivers in the request cannot exceed the total quantity of bottles or packs provided by the agreement in foreign trade (contract) to import (import) to the territory of the Republic of Kazakhstan.

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

11. The body of state revenues approves the submitted requests or refuses their approval by means of information system within 3 (three) working days from receipt date of requests.

The body of state revenues refuses approval of the submitted requests in case of non-compliance with the requirements specified in Items 5, of 6, of 7, of 8 and 9 these rules.

12. Not allowed

transfer of UKM or excise stamps received by one receiver, to other receiver;

use of UKM for marking of alcoholic products received in pursuance of one agreement in foreign trade (contract) of the receiver for execution of other agreement in foreign trade (contract) of the receiver.

13. The requests for production of UKM for alcoholic products approved with body of state revenues or excise stamps for the tobacco products made or imported on the territory of the Republic of Kazakhstan automatically arrive by means of information system to the supplier for production.

14. In case of receipt of refusal in approval of the submitted requests, receivers repeatedly submit applications according to the procedure, established by these rules.

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