According to paragraph 4 of Article 554 of the Tax Code of the Republic of Kazakhstan for the granting of a license for storage and sale of alcoholic beverages, the following license fee rates are established:
- storage and wholesale of alcoholic beverages - 200 monthly notional units (in 2020 1MNU=2778 tenge, charge rate is 200х2778=555600 tenge);
- storage and retail sail of alcoholic beverages, for each objects and subject, carrying out activities in:
- in capital, in cities with republican and provincial status– 100 MNU (in 2020 charge rate is 100х2778=277800 tenge);
-in towns of regional significance and settlements– 70 MNU (in 2020 charge rate is 70х2778=194460 tenge);
- in rural communities – 30 MNU (in 2020 charge rate is 30х2778=83340 tenge).
Licence fees for reissuance of licence determined – 10 % of the rate in the granting of a licence:
- storage and wholesale of alcoholic beverages - 20 MNU (in 2020 charge rate is 20х2778=55560 tenge);
- storage and retail sail of alcoholic beverages, for each objects and subject, carrying out activities in:
- in capital, in cities with republican and provincial status – 10 MNU (in 2020 charge rate is 10х2778=27780 tenge);
- in towns of regional significance and settlements – 7 MNU (in 2020 charge rate is 7х2778=19446 tenge);
- in rural communities – 3 MNU (in 2020 charge rate is 30х2778=8334 tenge).
The amount of the licence fee is calculated at the established rates and is paid in the locations of payer on CBC 105402.
In processing licence or its reissuance, the amount of the licence fee is paid strictly within determined rates.
In case of overpaid amount, taxpayers submit an application for refund or credit on other taxes, according to the article 101 of the Tax Code of the Republic of Kazakhstan