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

of February 25, 2009 No. HK-12-25/1574

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, reports the following.

According to item 4 of article 291 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) the deduction is made on the excise amount estimated proceeding from amount of the excisable raw materials which are actually used on production of excise goods in tax period.

At the same time, according to Item 5 of the specified Article, the deduction of the amount of the excise paid in case of acquisition of excisable raw materials in the territory of the Republic of Kazakhstan is performed in the presence of the following documents:

1) purchase and sale agreement of excisable raw materials;

2) payment documents or checks of cash register,

confirming payment of excisable raw materials;

3) goods of way bills of supply of excisable raw materials;

4) invoices with the excise amount allocated separately;

5) blending acts (in case of production of alcoholic products);

6) the act of write-off of excisable raw materials in production.

Due to stated, in case of availability at the taxpayer as of 01.01.2009 of wine material remaining balance on which the excise was paid earlier it is necessary to make deduction of paid amount of excise in case of calculation of the amount of excise on the wine developed from the specified remaining balance before issue of accounting and control brands.

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