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

of April 14, 2022 No. 412

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of January 26, 2018 No. 76 "About approval of Rules of the organization of activities of excise post"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of January 26, 2018 No. 76 "About approval of Rules of the organization of activities of excise post" (it is registered in the Register of state registration of regulatory legal acts at No. 16361) the following changes:

to state preamble of the order in the following edition:

"According to the subitem 3) 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)" I ORDER:";

in the Rules of the organization of activities of excise post approved by the specified order:

state Items 1 and 2 in the following edition:

"1. These rules of the organization of activities of excise post (further – Rules) are developed according to the subitem 3) 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) and determine procedure for the organization of activities of excise posts.

2. Excise posts are established in the territory of the taxpayer performing production of ethyl alcohol and alcoholic products (except brewing products), gasoline (except for aviation), diesel fuel, gazokhol, benzanol, nefrac, mix of light carbohydrates, ecological fuel and tobacco products.";

third of Item 6 to state part in the following edition:

"By results of stay on excise post the act of visit of excise post of the producer of ethyl alcohol and alcoholic products or the act of visit of excise post of the producer of gasoline (except for aviation), diesel fuel, gazokhol, benzanol, nefrac, mix of light carbohydrates, ecological fuel in form, according to appendix 1 to these rules is filled in.";

in Item 7:

in the subitem 2):

state paragraph two in the following edition:

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