ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of September 17, 2010 No. 461

About approval of Rules of provision of declarations of production and turnover of ethyl alcohol and alcoholic products

According to the subitem 4) of Item 2 article 4 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 Rules of provision of declarations of production and turnover of ethyl alcohol and alcoholic products.

2. To the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan (Ergozhin D. E.) provide state registration of this order in the Ministry of Justice of the Republic of Kazakhstan and its subsequent publication in mass media.

3. Declare invalid the order of the chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of May 31, 2007 No. 363 "About approval of Rules of provision of declarations of production and turnover of ethyl alcohol and alcoholic products" (it is registered April - is published June in the Register of state registration normative legal for No. 4768, in the Collection of acts of the central executive and other central state bodies of the Republic of Kazakhstan, 2007), the order of the Minister of Finance of the Republic of Kazakhstan of December 1, 2008 No. 596 "About modification and amendments in the order of the chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of May 31, 2007 No. 363 "About approval of Rules of provision of declarations of production and turnover of ethyl alcohol and alcoholic products" (it is registered No. 1, is published 2009 in the Register of state registration of regulatory legal acts for No. 5436, in the Collection of acts of the central executive and other central state bodies of the Republic of Kazakhstan).

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

Approved by the order of the Minister of Finance of the Republic of Kazakhstan of September 17, 2010 No. 461

Rules of provision of declarations of production and turnover of ethyl alcohol and alcoholic products

1. These rules of provision of declarations of production and turnover of ethyl alcohol and alcoholic products (further - Rules), are developed according to the subitem 4) of Item 2 of article 4 of the Law of the Republic of Kazakhstan "About state regulation of production and turnover of ethyl alcohol and alcoholic products" and determine procedure for provision of declarations of production and turnover of ethyl alcohol and alcoholic products (further - Declarations).

2. Declaring of production volumes and turnover of ethyl alcohol and alcoholic products is made by means of submission of the declarations reflecting data on production and turnover of ethyl alcohol and alcoholic products.

3. Declarations are represented by physical persons or legal entities to tax authority in the location and (or) registration of the taxation objects and objects connected with the taxation (daleenalogovy body) monthly no later than the 20th following month under report in electronic form by means of information system.

4. Physical persons or legal entities in case of need of prolongation of term of the provision specified in Item 3 of these rules in three working days prior to the expiration of provision of Declarations, submit in tax authority the application for prolongation of term of submission of the Declaration (further - the statement) according to appendix 1 to these rules on paper and in electronic form.

The tax authority in case of receipt of the statement prolongs the term of submission of the Declaration, but no more than for 10 calendar days.

5. The declarations represented according to these rules are signed by the digital signature of physical person or legal entity.

6. Unit of measure when declaring production volumes and turnover of ethyl alcohol and alcoholic products is the decalitre (further - gave), which is equal to 10 liters.

When implementing realization the total cost of the delivered products in thousands of tenges is also specified (further - one thousand tenges) taking into account cost for 1 gave to the sold products, including the value added tax.

7. According to the Law of the Republic of Kazakhstan of January 12, 2007 "About national registers of identification numbers" the lines and the columns "RNN" specified in the declarations and appendices to them represented according to these rules are subject to obligatory filling till January 1, 2012, and line and the column "IIN/bin" since January 1, 2012.

8. The declaration on production and turnover of ethyl alcohol and (or) wine material (further - the Declaration 1) is filled in with the physical persons and legal entities performing production and turnover of ethyl alcohol and (or) wine material based on the license or appendix to the license for production of ethyl alcohol and (or) the license or appendix to the license for production of wine material in tax authority in form according to appendix 2 to these rules.

9. In the line "KNO" the code of tax authority in which the Declaration 1 is provided is specified.

10. In the line "RNN" registration taxpayer number is specified (further - RNN).

11. In the line "IIN/bin" individual identification number or business and identification number (further IIN or BIN) the taxpayer is specified in case of its availability.

12. In the line "Name of the Subject" the name of the producer of the ethyl alcohol and (or) wine material representing the Declaration 1 is specified.

13. In the line "Accounting period" the period (month) for which the producer of ethyl alcohol and (or) wine material represents the Declaration 1 is specified.

14. In the line "Reporting Type" it is specified, the basic report or additional.

15. In column 1 the sequence number of line is specified.

16. In column 2 the address of implementation of activities for the license or appendix to the license for production of ethyl alcohol or wine material is specified.

Columns of the Declaration 1 are filled in separately to each address of implementation by physical persons or legal entities of the activities for production of ethyl alcohol or wine material specified in the license or appendix to the license.

17. In column 3 the code of budget classification is specified (далееКБК) on which the excise is paid.

18. In column 4 the code of the commodity nomenclature of foreign economic activity (further - the Commodity Nomenclature of Foreign Economic Activity) ethyl alcohol or wine material is specified, when importing or exporting.

19. In column 5 the name Commodity Nomenclature of Foreign Economic Activity of ethyl alcohol or wine material is specified, when importing or exporting.

20. In column 6 products type (ethyl alcohol or wine material) is specified.

21. In column 7 the remaining balance of the ethyl alcohol or wine material which is available for the producer for the beginning of the accounting period in dalla is specified.

This indicator passes from remaining balance to the end of the previous accounting period.

The physical persons and legal entities which for the first time began activities for production and turnover of ethyl alcohol and (or) wine material when filling this column specify zero balance of ethyl alcohol or wine material.

22. In column 8 the total quantity of the made ethyl alcohol or wine material and acquired at other suppliers in dalla is specified (column 8 = column 9 + the column 10).

23. In column 9 the amount of the made ethyl alcohol or wine material, in dalla is specified.

24. In column 10 the amount of the ethyl alcohol or wine material acquired at other suppliers, including on import and return earlier implemented, in dalla is specified.

In the absence of amounts of the acquired ethyl alcohol or wine material at other suppliers, appendix 2 to the Declaration 1 is not filled.

25. In column 11 the total quantity of the spent ethyl alcohol or wine material is specified, (column 11 = column 12 + column 14 + column 16 + column 18 + column 20 + column 22 + column 23 + the column 24).

26. In columns 12 and 13 amounts of the ethyl alcohol or wine material spent for own production, respectively in dalla and thousands of tenges are specified (further - one thousand tenges).

27. In columns 14 and 15 amounts of the ethyl alcohol or wine material realized for production of alcoholic products to other producers, respectively in dalla and one thousand tenges are specified.

28. In columns 16 and 17 amounts of the ethyl alcohol realized for export or wine material, respectively in dalla and one thousand tenges are specified.

29. In columns 18 and 19 amounts of the ethyl alcohol realized for the technical needs which are not connected with production of alcoholic products, respectively in dalla and one thousand tenges are specified.

30. In columns 20 and 21 amounts of the ethyl alcohol realized to receivers for the medical purposes, respectively in dalla and one thousand tenges are specified.

In the absence of realization of ethyl alcohol or wine material appendix 2 to the Declaration 1 is not filled.

31. In column 22 losses of ethyl alcohol or wine material in production process, in dalla are specified.

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