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The document ceased to be valid according to the order of the Minister of Finance of the Republic of Kazakhstan of 25.09.2012 No. 439

ORDER OF THE CHAIRMAN OF THE TAX COMMITTEE OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 27, 2004 No. 88

About approval of the Instruction for control accounting of ethyl alcohol in the organizations performing production of ethyl alcohol

According to Item 5 of article 7 of the Law of the Republic of Kazakhstan of July 16, 1999 "About state regulation of production and turnover of ethyl alcohol and alcoholic products" I order:

1. Approve the enclosed Instruction for control accounting of ethyl alcohol in the organizations performing production of ethyl alcohol.

2. To management of administration of excises of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (Kim R. Yu.) direct this order to state registration in the Ministry of Justice of the Republic of Kazakhstan.

3. To impose control of execution of this order on the head of department of administration of excises of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan Kym R. Yu.

4. This order becomes effective from the date of state registration in the Ministry of Justice of the Republic of Kazakhstan.

 

Chairman M. Iskakov

Approved by the order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of February 27, 2004 No. 88

The instruction for control accounting of ethyl alcohol in the organizations performing production of ethyl alcohol

Section 1. The main requirements to spirtoizmeryayushchy devices for control accounting of ethyl alcohol

1. General provisions

1. This Instruction for control accounting of ethyl alcohol in the organizations performing production of ethyl alcohol (daleeinstruktion) is developed according to Item 5 of article 7 of the Law of the Republic of Kazakhstan "About state regulation of production and turnover of ethyl alcohol and alcoholic products" for the purpose of effective accounting of ethyl alcohol (further - alcohol).

2. Main requirements

2. Production of alcohol and head fraction of alcohol is without fail equipped with spirtoizmeryayushchy devices which perform continuous measurement and issue on counters of spirtoizmeryayushchy devices the following data:

about amount of the produced alcohol and amount of the anhydrous alcohol received by transformation of volume indicator via the spirtometrichesky mechanism in anhydrous or conclusion to indication of the acquired information of their values (for electronic devices);

about amount of head fraction of alcohol without use of the spirtometrichesky mechanism.

3. Spirtoizmeryayushchy devices for accounting of alcohol and head fraction of alcohol are located thus in case of which servicing and monitoring procedure, including for the purpose of exception of possibility of plunder is possible.

4. The Spirtoizmeryayushchy device is established indoors where there is bragorektifikatsionny (bragoperegonny) installation, or in adjacent to it, on spirtoprovoda after viewing lamp so that free convenient approach to the device was provided from all directions and that meter readings of volume and anhydrous alcohol were accurately visible.

The Spirtoizmeryayushchy device shall serve for control of the course of bragorektifikation and distillation of alcohol for hour, change, days and more. For ensuring the correct operation of spirtoizmeryayushchy devices on spirit productions the system of stabilization of temperature of alcohol at the exit from the refrigerator is surely mounted. Relative error in accounting of amount of anhydrous alcohol on measuring tank and the spirtoizmeryayushchy device shall not exceed +/-% 0,5.

5. The Spirtoizmeryayushchy device shall meet the following requirements:

stability of work in spirit, aqueous-alcoholic solutions and viscous circles with sugar content;

temperature condition of work from 0 to + 40C °;

intertesting interval at least 6 months;

the parts of the device which are directly adjoining to alcohol-containing liquid shall be made of the materials allowed for use in the food industry;

in reservoir of memory for accounting with the accruing result (if the device electronic);

preserving indications in case of failures in work, blocking of the counter with registration of time and renewal of indications from the moment of stop (if the device electronic);

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