Dear taxpayers!
On the basis of Article 556 of the Tax Code, Payers of fees for the use of licenses to engage in certain types of activities are individuals and legal entities that have received a license to carry out the relevant types of activities.
According to article 557. The fee rates are determined in the amount of a multiple of the monthly calculation index, that is, the MCI established by the law on the republican budget and effective on the date of payment of such a fee, and amount to 2,917 tenge for 2021.
1) For entities newly receiving licensees for storage, wholesale and (or) retail sale of alcoholic beverages, the license fee is paid before submitting documents for obtaining a license at subsequent rates:
- Storage and wholesale sale of alcoholic beverages, except for the storage and wholesale sale of alcoholic beverages on the territory of its production, for each object of activity - 200 MCI – that is 583,400 tenge.
- Storage and retail sale of alcoholic beverages, with the exception of activities for the storage and retail sale of alcoholic beverages on the territory of its production, for each object of activity for entities carrying out activities:
in the capital, cities of republican and regional significance (Nur-sultan, Shymkent and Almaty) - 100 MCI - 291700 tenge
in cities of district significance and settlements of Esik - 70 MCI – 204190 tenge.
in rural settlements (all settlements) - 30 MCI – 87510 tenge.
The license fee remains the same and is paid at KBK 105402.
in the capital, cities of republican significance and regional centers – 100 MCI;
in other cities and towns - 60 MCI - 175,020 tenge
in rural settlements - 20 MCI -58,340 tenge.
Please note that the fee rate of 100 MCI is set only for the regional center.
The terms of payment of the fee for the use of a license to engage in certain types of activities are divided.
The payers of the fee annually pay the amounts of the fee in equal parts at their location no later than March 25, June 25, September 25 and December 25 of the current year.
In cities and towns -43755 tenge
In rural settlements – 14585 tenge.
According to the Order of the Minister of Finance of the Republic of Kazakhstan No. 336 dated 05.03.2018, the budget classification code for the license fee – KBK 105434 (Payment for the use of licenses for certain types of activities) was approved
Thus, licensees can pay in equal installments every quarter, and in the case of the license, due to the termination of activities for the sale of alcoholic beverages, payment is made for the period actually worked, i.e. by dividing the total amount by the number of months of license use.
"Indirect Tax Administration Department"