ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of June 2, 2020 No. 561

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:

state preamble in the following edition:

"According to the subitem 2) of Item 15 of article 172 of the Code of the Republic of Kazakhstan on December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) and the subitem 1) of article 10 of the Law of the Republic of Kazakhstan of April 15, 2013 "About the state services" I ORDER:";

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

3) 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) and 2) of this Item.

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

Appendix

to the Order of the Minister of Finance of the Republic of Kazakhstan of June 2, 2020 No. 561

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) (further - the Tax code) and the subitem 1) of article 10 of the Law of the Republic of Kazakhstan of April 15, 2013 "About the state services" (further - the Law) and determine:

1) procedure for obtaining, accounting, storage, issue:

excise stamps on tobacco products the individual entrepreneurs and legal entities performing activities for tobacco products manufacture, legal resident persons of the Republic of Kazakhstan, importing on the territory of the Republic of Kazakhstan of tobacco products, bankrupt and rehabilitation managing directors in case of realization of property (assets) of the debtor (further - uslugopoluchatel on excise stamps);

accounting and control brands (further - UKM) on alcoholic products (except for wine material, beer and beer drink) (further - alcoholic products) the individual entrepreneurs and legal entities performing activities for production of alcoholic products, the legal resident persons of the Republic of Kazakhstan importing on the territory of the Republic of Kazakhstan alcoholic products, bankrupt and rehabilitation managing directors in case of realization of property (assets) of the debtor (further - uslugopoluchatel on UKM);

2) representation by person performing import of alcoholic products in the Republic of Kazakhstan (further - the importer) obligations about target use of accounting and control brands when importing alcoholic products to the Republic of Kazakhstan (further - the obligation) according to Item 7 of article 172 of the Tax Code, report of importers on target use of UKM when importing alcoholic products to the Republic of Kazakhstan to bodies of state revenues on areas, the cities of republican value and the capital (further - body of state revenues).

2. Production of UKM and excise stamps, their delivery and issue to receivers are performed by the Republican state company on the right of economic maintaining "Banknote factory of National Bank of the Republic of Kazakhstan" (further - the service provider) according to agreements (contracts) signed with Committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan and uslugopoluchatel according to the civil legislation of the Republic of Kazakhstan.

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