of April 6, 2009 No. HK-18-26/3094
The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, having considered your letter, concerning procedure for transfer of balance on excises, delivery of the amounts of charges on excise on personal accounts of taxpayers, provisions of tax statements on excise, reports the following.
According to article 294 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (further - the Tax code) on the transactions assessed by the excise made during tax period by structural division, and also the objects connected with the taxation, calculations of excise are constituted separately.
Based on calculation for excise the amount of the excise which is subject to payment for structural division, and also the objects connected with the taxation is determined.
Payers of excise shall provide calculation for excise to tax authorities in the location of structural division, the objects connected with the taxation in terms, stipulated in Clause 296 Tax codes.
It should be noted that according to provisions of article 294 of the Tax Code, the payers of excise having several objects connected with the taxation, registered in one tax authority represent one calculation for excise for all objects.
Thus, if the taxpayer represented tax statements on excise earlier, in case of representation of the subsequent calculations for excise for the objects connected with the taxation in tax statements the mark about provision of the next calculations is put down.
According to article 293 of the Tax Code payment of excise is made in the location of subject to taxation, except for the payers of excise enabling the wholesale, retail realization of gasoline (except for aviation) and diesel fuel which pay excise in the location of the objects connected with the taxation.
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