ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of December 30, 2011 No. 1720

About approval of Rules of obtaining, accounting, storage and issue of accounting and control brands and excise stamps

According to 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 obtaining, accounting, storage and issue of uchetnokontrolny brands and excise stamps.

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 December 30, 2011 No. 1720

Rules of obtaining, accounting, storage and issue of accounting and control brands and excise stamps

1. General provisions

1. These rules of obtaining, accounting, storage and issue of accounting and control brands and excise stamps regulate procedure for obtaining, accounting, storage and issue of accounting and control brands on alcoholic products (except for wine material and beer) (further - alcoholic products), and also excise stamps on tobacco products (further - Rules).

2. Receivers of accounting and control brands (further - UKM) are:

1) the individual entrepreneurs and legal entities performing activities for production of alcoholic products;

2) the legal resident persons of the Republic of Kazakhstan importing alcoholic products on the territory of the Republic of Kazakhstan;

3) competitive and rehabilitation managing directors in case of realization of property (assets) of the debtor.

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