According to Article 470 of the Tax Code, the payers of the license fee are individuals and legal entities that receive a license, as well as those who have received a license to carry out the types of activities specified in paragraph 2 of Article 472 of the Tax Code.
The types of activities specified in paragraph 2 of Article 472 of the Tax Code are:
- storage and wholesale sale of alcoholic beverages, with the exception of activities for the storage and wholesale sale of alcoholic beverages on the territory of its production;
- 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.
The norm of Article 555 of the Tax Code for the use of a license for the 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, establishes the collection of a fee for the use of a license (hereinafter - the fee).
According to paragraph 3.1 of Article 557 of the Tax Code, the rate of payment in the field of activity "storage and retail sale of alcoholic beverages", with the exception of activities for storage and retail sale of alcoholic beverages on the territory of its production", for each object of activity for entities operating in the capital, cities of republican significance and regional centers is 100 MCI, district value 60 MCI, rural 20 MCI.
According to article 558 of the tax code, payers of the fee annually pay the amounts of the fee in equal shares at their place of residence no later than March 25, June 25, September 25, December 25 of the current year.
Based on the above, in accordance with Articles 555-558 of the Tax Code of the Republic of Kazakhstan (as of January 1, 2018), the obligation to pay an annual fee (KBK 105434) is imposed.