ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of January 16, 2012 No. 61

About approval of Rules of the organization of activities of excise posts

According to the subitem 5) of Item 6 of article 653 of the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" the Government of the Republic of Kazakhstan DECIDES: (Tax code)

1. Approve the enclosed Rules of the organization of activities of excise posts.

2. This resolution becomes effective since January 1, 2012 and is subject to official publication.

Approved by the order of the Government of the Republic of Kazakhstan of January 16, 2012 No. 61

Rules of the organization of activities of excise posts

1. General provisions

1. These rules of the organization of activities of excise posts (further - Rules) are developed according to the subitem 5) of Item 6 of article 653 of the Code of the Republic of Kazakhstan of December 10, 2008 "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 taxpayers to the address specified in the license is direct in places of implementation of production:

1) ethyl alcohol;

2) alcoholic products;

3) tobacco products;

4) gasoline (except for aviation), diesel fuel.

3. Excise posts are also established in the territory of the taxpayer, when implementing:

1) movements of oil and oil products on the main oil pipelines;

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