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

of September 22, 2014 No. NK-12/7882-I

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

According to the Law of the Republic of Kazakhstan of June 18, 2014 No. 210-V ZRK "About Modification and Amendments in Some Legal Acts of the Republic of Kazakhstan concerning State Regulation of Production and Turnover of Ethyl Alcohol and Alcoholic Products" makes changes and additions in Article 470 - 472 Codes of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments to the budget", agrees which the physical persons and legal entities enabling storage and retail sale of alcoholic products, except for pay to activities for storage and retail sale of alcoholic products in the territory of its production the annual license fee (further - collection).

Collection is paid for each object of activities and differentiated depending on administrative and territorial unit:

in the capital, the cities of republican and regional value - 100 MSI (monthly settlement indicators);

in the cities of district value and settlements - 70 MRP;

in rural settlements - 30 MRP.

At the same time, this regulation becomes effective since January 1, 2015.

The specified amendments to the legislation were made for the purpose of reducing consumption of alcoholic products, to restriction of points of sale and streamlining of rules of trade of alcoholic products.

So, follows from the Concept of the bill "About Modification and Amendments in Some Legal Acts of the Republic of Kazakhstan concerning State Regulation of Production and Turnover of Ethyl Alcohol and Alcoholic Products" that alcoholic products today, without being product of prime necessity, are implemented in all shops, trading houses and the markets more than 40 thousand that creates easy access of the population to alcohol.

For example, in city settlements, practically under each multi-storey apartment house the grocery store trading alcoholic drinks, and in certain cases on two and more shops is located.

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