Publication in the media on the topic of state regulation of production and turnover of certain types of petroleum products.
Article 21. Conditions of wholesale sale of petroleum products
Wholesale sale of petroleum products is allowed only by producers of petroleum products, oil suppliers, importers, as well as wholesale suppliers of petroleum products.
Wholesale sale of petroleum products by wholesale suppliers of petroleum products is carried out only if they are entered into the register of wholesale suppliers of petroleum products in the manner provided for by this Law.
A producer of petroleum products, an oil supplier, an importer has the right to wholesale petroleum products only to wholesale suppliers of petroleum products and (or) retail sellers of petroleum products.
The provision of the first part of this paragraph does not apply to cases when an oil supplier sells fuel oil and road bitumen, which are products of processing of its own raw materials, to another oil supplier in the tank of the production facility of the producer of petroleum products.
Wholesale suppliers of petroleum products who purchase petroleum products from producers of petroleum products, oil suppliers, importers, as well as structural divisions of the authorized body in the field of the state material reserve (when releasing petroleum products from the state material reserve), have the right to wholesale petroleum products only to retail sellers of petroleum products or end consumers.
Wholesale suppliers of petroleum products are not entitled to sell petroleum products to other wholesale suppliers of petroleum products.
Importers, prior to the start of the import (including import) of petroleum products, must send an application to the appropriate territorial subdivision of the authorized body in the field of turnover of petroleum products for the assignment of a personal identification number-code in the manner determined by the authorized body in the field of turnover of petroleum products.
Note!
Paragraph 6 is amended by the Law of the Republic of Kazakhstan dated 14.07.2022 No. 141-VII (put into effect:
from January 1, 2024, for wholesale suppliers of petroleum products who own bases of petroleum products and (or) tanks with a total tank farm volume of more than ten thousand cubic meters;
from July 1, 2024, for wholesale suppliers of petroleum products who own bases of petroleum products and (or) tanks with a total volume of the tank farm equal to or less than ten thousand cubic meters).
Wholesale suppliers of petroleum products are required to store petroleum products, with the exception of road bitumen, only in tanks of petroleum products bases and (or) at gas stations.
Wholesale sale of petroleum products carried out by producers, oil suppliers, importers, wholesale suppliers of petroleum products in violation of the procedure provided for in this article is prohibited.
Excluded by the Law of the Republic of Kazakhstan dated 30.12.2021 No. 96-VII (effective after sixty calendar days after the date of its first official publication).
The wholesale sale of petroleum products does not include the sale of petroleum products located in tanks for storing petroleum products at gas stations (with the exception of mobile gas stations) and (or) bases of petroleum products carried out by retail sellers of petroleum products in connection with the change of owner and (or) owner (lessee) of such gas stations and (or) bases of petroleum products.
The provisions of the first part of paragraph 3 and paragraph 4 of this article do not apply to the sale of petroleum products through commodity exchanges in accordance with the rules of exchange trading.
"Indirect Tax Administration Department"