AP sales are subject to licensing, wholesale and retail.
The licensees are territorial bodies of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan by regions
Issuing a license is a public service provided by individuals and legal entities (hereinafter - the service recipient)
The form of providing public service: Electronic
Ways of providing public service: Through the web portal "electronic government" www.egov.kz (hereinafter – the portal).
Issuance of a license is regulated by the state service standard "Issuing licenses for the storage and sale of alcoholic products, except for activities related to the storage and retail sale of alcoholic products in the territory of its production" approved by Order of the Acting Minister of Finance of the Republic of Kazakhstan dated July 10, 2020 No. 665
A license fee is charged when providing public services.:
In accordance with paragraph 4 of Article 554 of the Code of the Republic of Kazakhstan "On taxes and other mandatory payments to the budget", the license fee rates for the right to engage in certain types of activities are set based on the monthly calculation index (hereinafter - the MCI) established by the law on the Republican Budget and effective on the date of payment of the fee, and:
1) when issuing a lisence:
in the capital, cities of republican and regional significance, 200 MCI for wholesale, 100 MCI for retail;
in cities of regional significance and towns – 70 MCI;
in rural settlements – 30 MCI;
2) When reissuing a license – 10 % of rate when issuing a lisence.
The license fee is paid in cash and non-cash form through second-tier banks and organizations engaged in certain types of banking operations.
From the next year after obtaining the license, there is an obligation to pay a fee.
The fee payers are individuals and legal entities received a license to perform the relevant types of activities.
The fee rates are determined in multiples of the monthly calculation index established by the law on the republican budget.
According to the paragraph 1 of Article 558 of the Tax Code of the Republic of Kazakhstan, taxpayers annually pay the amounts of the fee in equal installments at the location of the taxable object no later than March 25, June 25, September 25 and December 25 of the current year.
Timing of providing public service: 1) issuing a license or a reasoned refusal to provide a public service – no later than 1 (one) working day following the day of registration of the specified application; 2) reissuing of a license – within 3 (three) working days.
List of documents required for providing public service:
1) for obtaining a lisence:
- an application in the form of an electronic document
- an electronic copy of the document confirming the payment of the license fee to the budget, except for cases of payment through PGEG;
- an electronic copy of the lease or gratuitous use agreement – if these agreements are concluded for a period of less than one year;
- the form of information on the availability of communications (water supply, electricity and sewerage) – the availability of contracts (number and date) for the providingthese services, the availability of a cash register - the number and date of the document confirming registration (registration card of the CRM);
2) for reissuing a lisence:
an application in the form of an electronic document;
an electronic copy of the document confirming payment of the license fee to the budget, except for cases of payment through the PGEG;
electronic copies of documents containing information on changes that served as the basis for reissuing the license and (or) an appendix to the license, except for documents contained in state information systems.
Grounds for refusal to provide public services, established by the laws of the Republic of Kazakhstan:
1) engaging in a type of activity is prohibited by the laws of the Republic of Kazakhstan for this category of service recipients;
2) no license fee has been paid;
3) the service recipient does not meet the qualification requirements;
4) the licensor received a response from the relevant approving state body on the non-compliance of the service recipient with the licensing requirements;
5) there is a court decision (verdict) in respect of the service recipient, that has entered into legal force on the suspension or prohibition of activities or certain types of activities subject to licensing;
6) the court based on the bailiff's submission is temporarily prohibited from issuing a license to the debtor service recipient.;
7) the unreliability of the documents submitted by the applicant for obtaining a license and (or) the data (information) contained.
The result of providing public services is: 1) a license, a reissued license in the form of an electronic document certified by an electronic digital signature of an official of the service provider; 2) a reasoned response to the refusal to provide a public service.
The following qualification requirements must also be met when issuing a license (Order of the Minister of Finance of the Republic of Kazakhstan dated January 30, 2015 No. 60 On approval of qualification requirements") for wholesale sale of AP, including:
qualification requirements include:
Warehouses intended exclusively for the storage, reception and release of alcoholic products located outside the buildings and territories of healthcare, education, physical education, sports and technical facilities, gas stations, shopping markets, cultural and leisure organizations on the right of ownership or on the right of temporary possession (use), gratuitous use, as well as those not occupied by another licensee
Water supply, electricity supply and sewerage in a warehouse (for use), for free use, as well not occupied by another licensee
Information on the presence or absence in the declared warehouse of two or more licensees engaged in the storage and wholesale sale of alcoholic beverages
Cash registers with the function of recording and (or) transmitting data
For retail sales of AP:
qualification requirements include:
Stationary premises used for purposes other than permanent residence, located outside the buildings and territories of healthcare, education, physical education, sports and technical facilities, gas stations, shopping markets, cultural and leisure organizations on the right of ownership or on the right of temporary possession (use), gratuitous use
Water supply, electricity and sewerage in a stationary room
Cash registers with the function of recording and (or) transmitting data