For the attention of taxpayers

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 2021 1MNU=2917 tenge, charge rate is 200х2917=583400 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 2021 charge rate is 100х2917=291700 tenge);

-in towns of regional significance and settlements– 70 MNU (in 2021 charge rate is 70х2917=204190 tenge);

- in rural communities – 30 MNU (in 2021 charge rate is 30х2917=87510 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 2021 charge rate is 20х2917=58340 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 2021 charge rate is 10х2917=29170 tenge);

- in towns of regional significance and settlements – 7 MNU (in 2021 charge rate is 7х2917=20419 tenge);

- in rural communities – 3 MNU (in 2021 charge rate is 30х2917=8751 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