Use of excise taxes

Excise taxes are imposed on goods produced in the territory of the Republic of Kazakhstan and imported into the territory of the Republic of Kazakhstan, specified in Article 462 of this Code.

Payers

  1. Excise taxpayers are individuals and legal entities which:

1) produce excisable goods on the territory of the Republic of Kazakhstan;

2) import excisable goods to the territory of the Republic of Kazakhstan;

3) carry out wholesale and retail sales of gasoline (except for aviation) and diesel fuel in the territory of the Republic of Kazakhstan;

4) implement the sale of confiscated, ownerless, inherited by the right of inheritance to the state and gratuitously transferred to the ownership of the state in the territory of the Republic of Kazakhstan of excisable goods specified in subparagraphs 5) - 7) of part one of Article 462 of this Code, and for which the excise tax on the territory of the Republic of Kazakhstan was not previously paid in accordance with the legislation of the Republic of Kazakhstan;

5) implement the sale of the property mass of excisable goods specified in Article 462 of this Code, and for which the excise tax on the territory of the Republic of Kazakhstan was not previously paid in accordance with the legislation of the Republic of Kazakhstan;

6) assemble (complete) excisable goods provided for in subparagraph 6) of part one of Article 462 of this Code.

  1. The payers of excise taxes are also individuals importing excisable goods from the territory of the member States of the Eurasian Economic Union for the purpose of entrepreneurial activity.

The criteria for classifying excisable goods as imported for business purposes are established by the authorized body.

  1. The payers of excise taxes, subject to the provisions of paragraph 1 of this article, are also non-resident legal entities and their structural divisions.
  2. The authorized state bodies that carry out the sale of confiscated, ownerless, inherited by the right of inheritance to the state and gratuitously transferred to the state ownership, the laying and release of material values of the state material reserve on the territory of the Republic of Kazakhstan of excisable goods specified in sub-paragraphs 5), 6) and 7) of part one of Article 462 of this Code are not the payers of excise taxes.
Дата публикации
04 февраля 2021