What's new on excise taxes on alcoholic products

On January 1, 2022, a number of changes to the Tax Code on excise duty on alcoholic products came 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 for paying excise duty on alcoholic products (except for wine in bulk and brewing products) marked with accounting and control marks have been changed. In this connection, the excise tax on alcoholic products, with the exception of wine in bulk and brewing products, is paid by producers of alcoholic products at their choice: • until receipt of 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 were made to paragraphs 7-14 of Article 172 of the Tax Code, according to which a person engaged in the production of alcoholic products 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 products 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, storing, issuing excise and accounting control stamps and submitting obligations, an importers report on the intended use of accounting and control stamps when importing alcoholic products into the Republic of Kazakhstan, as well as accounting and the amount of security such an obligation." Currently, the draft order is being approved by the state authorities. Commitments on the intended use of control marks can be submitted after the amended rules come into force.