According to paragraph 4 of Article 554 of the Tax Code of the Republic of Kazakhstan, the following license fee rates are established for issuance of a license for storage and sale of alcoholic beverages:
- storage and wholesale realization of alcoholic beverages - 200 MCI (in 2023, 1 MCI is 3450 tenge, interest rates on fees will be 200x3450 = 690,000 tenge);
- storage and retail realization of alcoholic beverages, for every object of activity for persons carrying out activities:
- in the capital and cities of republican and regional significance – 100 MCI– (interest rates on fees in 2023 will be 100х3450=345 000 tenge);
- in the cities of district significance and settlements– 70 MCI (interest rates on fees in 2023 will be 70х3450=241500 tenge);
- in villages – 30 MCI (interest rates on fees in 2023 will be 30х3450=103500 tenge).
The license fee rates for license renewal are established as 10 % of the rate when licensing.:
- storage and wholesale realization of alcoholic beverages - 20 MCI (interest rates on fees in 2023 will be 20х3450=69000 tenge);
- storage and retail realization of alcoholic beverages, for every object of activity for persons carrying out activities:
- in the capital and cities of republican and regional significance – 10 MCI (interest rates on fees in 2023 will be 10х3450=34500 tenge);
- in the cities of district significance and settlements – 7 MCI (interest rates on fees in 2023 will be 7х3450=24150 tenge);
- in villages – 3 MCI (interest rates on fees in 2023 will be 3х3450=10350 tenge).
The amount of the license fee shall be calculated at the established rates and is paid at the location of the payer with the indication of CBC 105402.
When licensing or renewal of a license, payment of the license fee amount must be made strictly within the established amount of rates.
In case of an overpaid amount, the taxpayer submits an application for a refund or set-off for other types of taxes in accordance with Article 101 of the Tax Code of the Republic of Kazakhstan.
According to paragraph of Article 557 of the Tax Code of the Republic of Kazakhstan, charges for the use of licenses for particular types of activities are established:
- storage and wholesale realization of alcoholic beverages - 200 MCI (in 2023, 1 MCI is 3450 tenge, interest rates on fees will be 200х3450=690 000 tenge);
- storage and retail realization of alcoholic beverages, for every object of activity for persons carrying out activities:
- in the capital and cities of republican and regional significance – 100 MCI (interest rates on fees in 2023 will be 100х3450=345 000 tenge);
- in other cities of and settlements – 60 MCI (interest rates on fees in 2023 will be 60х3450=207 000 tenge);
- in villages – 20 MCI (interest rates on fees in 2023 will be 20х3450=69 000 tenge).
Amounts of fee for use of licenses are paid annually at the location of the taxable object in equal shares no later than March 25, June 25, September 25 and December 25 of current year with the indication of CBC 105434.