Change in the taxation of excisable goods and VAT
Under the Law of the Republic of Kazakhstan dated December 10, 2020 No. 382-VI "On Amendments and Additions to the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code), amendments and additions were made to subparagraph 5) of Part 1 of Article 462 of the Tax Code, where gasohol, benzanol are included in the list of excisable goods, nefras, a mixture of light carbohydrates, ecological fuel put into effect from January 1, 2022а.
Amendments made to subparagraph 17) of paragraph 1 of Article 142, to Articles 172 and 394, to paragraph 2 of Article 464, paragraph 6 of Article 465, paragraphs 1, 2 and 3 of Article 469, paragraph 2 of Article 480 of the Tax Code, term « excise stamps » throughout the whole version of the Tax Code replaced by the term « means of identification. ».
Amendments have been made to Articles 172, 394, 463, paragraphs 1 and 2 of Article 467, paragraph 4 of Article 475, paragraph 4 of Article 554 of the Tax Code (effective from January 1, 2022) terms « wine material » and « beer and beer drink » replaced by « wine in bulk » and « brewery's products ».
Amendments and additions have been made to Article 172, paragraph 4 of Article 475 of the Tax Code, providing for two ways of paying excise duty for producers of alcoholic beverages - before receiving accounting and control stamps (ACS) or on the day of its shipment, when submitting an obligation on the intended use of ACS in accordance with Article 172 of the Tax Code (will come into force on 1 April 2022).
According to line 12 of paragraph 4 of Article 463 of the Tax Code, the excise tax rate on brewery's products (according to the the Goods Nomenclature for Foreign Economic Activities of EEU 2203 00) has been increased from 57 tenge to 79 tenge per liter.
On amendments to the Resolution Government of the Republic of Kazakhstan No. 173 dated April 6, 2018
Resolution of the Government of the Republic of Kazakhstan No. 155 dated March 24, 2022 «On amendments to the Resolution of the Government of the Republic of Kazakhstan dated April 6, 2018 No. 173 «On the approval of excise rates for gasoline (except aviation), diesel fuel, gasohol, benzanol, nefras, a mixture of light carbohydrates and ecological fuel» changed rates for certain types of petroleum products and the seasonality of excise rates has been excluded.
Vat administration
The Law of the Republic of Kazakhstan dated 10 December 2020 No. 382-VI amended paragraph 4 of Article 82 of the Tax Code, which provides for a reduction in the threshold value of mandatory registration for VAT from 30,000 to 20,000 times the MCI, which will be 61,260,00 tenge, the MCI for 2022 is 3,063 tenge
Deputy Head of SRD
for EKR - Е. Zholdasbaev