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

of April 14, 2022 No. 410

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) the following changes:

state heading in the following edition:

"About approval of Rules of obtaining, accounting, storage, issue of accounting and control brands and submission of the obligation, report of producer and (or) the importer about target use of accounting and control brands in case of production and (or) import of alcoholic products to the Republic of Kazakhstan, and also accounting treatment and the amount of providing such obligation";

state Item 1 in the following edition:

"1. Approve:

1) Rules of obtaining, accounting, storage, issue of accounting and control brands and submission of the obligation, the report of producer and (or) the importer about target use of accounting and control brands in case of production and (or) import of alcoholic products to the Republic of Kazakhstan according to appendix 1 to this order;

2) Rules of accounting of the obligation of the producer and (or) the importer about target use of accounting and control brands in case of production and (or) import of alcoholic products to the Republic of Kazakhstan according to appendix 2 to this order;

3) the amount of providing the obligation of the producer and (or) importer about target use of accounting and control brands when importing alcoholic products to the Republic of Kazakhstan according to appendix 3 to this order.";

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 to be reworded as follows according to appendix 1 to this order;

Rules of accounting of the obligation of the importer about target use of accounting and control brands when importing alcoholic products to the Republic of Kazakhstan to be reworded as follows according to appendix 2 to this order;

to be reworded as follows 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. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

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 1

to the Order of the Deputy prime minister - the Minister of Finance of the Republic of Kazakhstan of April 14, 2022 No. 410

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 accounting and control brands and submission of the obligation, the report of producer and (or) the importer about target use of accounting and control brands in case of production and (or) import to the Republic of Kazakhstan of alcoholic products

Chapter 1. General provisions

1. These rules of obtaining, accounting, storage, issue of accounting and control brands and submission of the obligation, the report of producer and (or) the importer about target use of accounting and control brands in case of production and (or) import of 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 "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 "About the state services" (further – the Law) and determine:

1) procedure for obtaining, accounting, storage, issue of accounting and control brands (further – UKM) on alcoholic products (except for wine in bulk and brewing products) (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);

2) representation by person performing production and (or) import to the Republic of Kazakhstan of alcoholic products of the obligation about target use of accounting and control brands in case of production and (or) import to the Republic of Kazakhstan of alcoholic products (further – the Obligation) according to Item 7 of article 172 of the Tax Code and report of producer and (or) the importer on target use of accounting and control brands in case of production and (or) import to the Republic of Kazakhstan of alcoholic products to bodies of state revenues on areas, the cities of republican value and the capital (further – body of state revenues).

2. Production of UKM, 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.

3. According to the subitem 11) of Item 2 of article 5 of the Law the service provider provides entering of data into information system of monitoring of rendering the state services on stage of rendering the state service according to the procedure, No. 452 established by the order of the acting minister of transport and communications of the Republic of Kazakhstan of June 14, 2013 "About approval of Rules of entering of data into information system of monitoring of rendering the state services on stage of rendering the state service" (it is registered in the Register of state registration of regulatory legal acts at No. 8555).

4. In case of failure of the information system containing necessary data for rendering the state service, the service provider within 30 (thirty) minutes from the moment of failure sends inquiry to support service by e-mail sd_pbf@nitec.kz with obligatory provision of information on the name of the state service, to registration number of the statement for receipt of the state service, to the individual identification number (IIN), or the business identification to number (BIN), the name of uslugopoluchatel, the version system and application software (Windows, Google Chrome), to the description of the sequence of the actions leading to mistake, the screenshots explaining the arisen problem.

5. The producer and (or) the importer before receipt of UKM represents to bodies of state revenues the Obligation about target use of accounting and control brands in case of production and (or) import to the Republic of Kazakhstan of alcoholic products in form according to appendix 1 to these rules.

6. The list of the main requirements to rendering the state service including characteristics of process, form, content and result of rendering, and also the data taking into account features of provision of the state service is stated in the form of standards of the state service "Issue of Accounting and Control Brands on Alcoholic Products (Except for Wine Material, Beer and Beer Drink)" according to appendix 2 to these rules.

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