Press release «The procedure for registering as a taxpayer carrying out certain types of activities for the production and sale of petroleum products»

According to paragraph 1 of Article 88 of the Code of the Republic of Kazakhstan “On taxes and other obligatory payments to the budget”, taxpayers engaged in the production, wholesale and (or) retail sale of gasoline are subject to registration as a taxpayer carrying out certain types of activities (hereinafter referred to as ATS). except aviation), diesel fuel, gasohol, benzanol, nefras, mixtures of light hydrocarbons, environmental fuel.

Registration at the Department of Internal Affairs is carried out on the basis of a notification of the beginning or termination of activities, determined by the Law of the Republic of Kazakhstan “On Permits and Notifications”.

Taxpayers carrying out wholesale and retail sales of gasoline and diesel fuel are required to register under the Department of Internal Affairs with the tax authorities at the location of taxable objects and (or) tax-related objects, attaching certain documents, incl. confirming the right to lease a petroleum products depot (reservoir), a gas station, which indicate specific terms for the end of the lease.