of July 9, 2002 No. DNP-1-1-18/6934
About excise rates on gaming to the Tax Committees on areas and Almaty, Astana and "Astana - Jean calla"
The ministry of state revenues of the Republic of Kazakhstan reports the following.
According to the Law of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget", acting till January 1, 2002 (further - the Law), rates of excises affirm the Government of the Republic of Kazakhstan. At the same time by Item 5 of Article 79 it is determined that subject to taxation on gaming (except lotteries) is gaming revenue.
For the purpose of implementation of the specified article of the Law, the order of the Government of the Republic of Kazakhstan of 28.01.2000 No. 137 "About rates of excises on the excise goods made in the Republic of Kazakhstan and imported on customs area of the Republic of Kazakhstan, realized in the territory of the Republic of Kazakhstan and gaming" (further - the Resolution No. 137) the excise rate in the amount of 20 percent from gaming revenue is established.
The code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) changes subject to taxation on gaming, i.e. according to item 4 of article 258 of the Tax Code the Government of the Republic of Kazakhstan sets the maximum and minimum limits of base rate of excise on gaming objects (at the rate on year). In the limits set by the Government of the Republic of Kazakhstan of base rates, local representative bodies establish single rate of excise for all taxpayers performing activities in the territory of one administrativnoterritorialny unit.
For the purpose of realization of provisions of the Tax code the order of the Government of the Republic of Kazakhstan of 26.04.2002 No. 476 "About modification of the order of the Government of the Republic of Kazakhstan of 28.01.2000 No. 137" in which excise rates on gaming objects (further - the Resolution No. 476) are established is accepted.
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