A number of changes have been made to the tax legislation regarding the taxation of excisable goods.
Gradual increase in excise rates on tobacco products
A gradual increase in excise rates on tobacco products is envisaged in order to prevent the spread of illegal trafficking in tobacco products in the Republic of Kazakhstan.
Harmonization (convergence) Excise tax rates on tobacco products sold in the territories of the member States of the Eurasian Economic Union are implemented within the framework of the" Agreement on the Principles of Tax policy in the field of Excise Taxes on Tobacco Products of the Member States of the Eurasian Economic Union " (Resolution of the Government of the Republic of Kazakhstan dated December 9, 2019 No. 911).
In accordance with the innovations (ZRK of 10.12.2020), from January 1, 2022 to January 1, 2023, the excise tax rates will be :
- for cigarettes 12 300 tenge / 1000 pieces;
- for products with heated tobacco 11 750tenge /1 kg of tobacco mixture;
- for nicotine-containing liquid 8 tenge/1 milliliter of liquid.
According to the current legislation, from January 1, 2021 to January 1, 2022, the excise tax rates are:
- for cigarettes 11000 tenge / 1000 pieces;
- for products with heated tobacco 7345 tenge /1 kg of tobacco mixture;
- for nicotine-containing liquid 5 tenge/1 milliliter of liquid.
Inclusion of new products in the list of excisable goods
Currently, the export of gasoline to the EAEU countries has increased under the guise of gasohol, benzanol, nefras, a mixture of light carbohydrates, ecological fuel, which leads to a shortage of petroleum products in the domestic market and contributes to an increase in shadow turnover.
In this regard, the list of excisable goods included new products, namely gasohol, benzanol, nefras, a mixture of light carbohydrates, and ecological fuel.
These changes will take effect from 2022.