What's new on excise taxes on alcoholic beverages

Since January 1, 2022, a number of amendments to the Tax Code on excise duty on alcoholic beverages have come into force. This was reported in the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.

According to the amendments made to paragraph 4 of Article 475 of the Tax Code, the terms of payment of excise duty on alcoholic beverages (except for wine in bulk and brewing products) marked with accounting and control stamps have been changed.

In this connection, the excise tax on alcoholic beverages, with the exception of wine in bulk and brewing products, is paid by producers of alcoholic beverages at their choice:

• before receiving accounting and control stamps;
• on the day of shipment (transfer) of excisable goods in case of submission of an obligation on the intended use of accounting and control stamps in accordance with Article 172 of the Tax Code.

Also, amendments have been made to paragraphs 7-14 of Article 172 of the Tax Code, according to which a person engaged in the production of alcoholic beverages submits obligations and a report on the intended use of accounting and control stamps.

In addition, amendments and additions were made to paragraph 4 of Article 463 of the Tax Code, according to which the types of alcoholic beverages were changed, namely, the concept of "wine material" was replaced by "wine in bulk", "beer and beer drink" was replaced by "brewing products".

In order to implement the above changes, a draft order of the Minister of Finance of the Republic of Kazakhstan "On Amendments to the Order of the Minister of Finance of the Republic of Kazakhstan dated February 8, 2018 No. 144 "On approval of the Rules for obtaining, accounting, storage, Issuance of Excise and accounting Control Stamps and Submission of obligations, a report of importers on the intended use of accounting control stamps when the import of alcoholic beverages into the Republic of Kazakhstan, as well as accounting and the amount of collateral for such an obligation."

Currently, the draft order is being approved by the state authorities. Obligations on the intended use of accounting and control stamps can be submitted after the amended rules come into force.