LETTER OF THE TAX COMMITTEE OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of December 8, 2010 No. HK-12-28/14659

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan in pursuance of Item 6 of the legal order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan of 23.11.2010 No. 20 - п / with for use in work directs the instruction sheet on licensing of activities for storage and retail sale of alcoholic products.

Appendix: on 6 sheets.

The instruction sheet on licensing of activities for storage and retail sale of alcoholic products

1. Licensor since January 1, 2011 of activities for storage and retail sale of alcoholic products will be Tax departments on areas, the cities of Almaty and Astana (further - tax authority).

2. Issue of licenses is performed on an equal basis and equal conditions for all persons meeting the requirements established for this type of activity.

3. For receipt of the license the taxpayer needs to submit the following documents to tax authority:

1) the statement in the form approved by the Government of the Republic of Kazakhstan of December 29, 1995 No. 1894, according to appendix 1, 2 to the Instruction sheet;

2) notarized copies of the charter and the certificate on state registration of the applicant as the legal entity - for the legal entity;

3) the copy of the identity document, the notarized copy of the certificate on state registration of the applicant as the individual entrepreneur - for physical person;

4) the notarized copy of the certificate on statement of the applicant on accounting in tax authority;

5) the document confirming payment in the budget of the license fee for the occupation right with activities for storage and retail sale of alcoholic products (according to article 471 of the Tax Code the license fee constitutes 100 MRP);

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