For entities newly receiving licenses for storage, wholesale and (or) retail sale of alcoholic beverages, the license fee is paid before the submission of documents for obtaining a license at the rates:
- Storage and wholesale of alcoholic beverages, with the exception of storage and wholesale of alcoholic beverages on the territory of its production, for each object of activity - 200 MCI (583400 tenge)
- Storage and retail sale of alcoholic beverages, with the exception of activities related to storage and retail sale of alcoholic beverages on the territory of its production, for each object of activity for entities carrying out activities:
• in the capital, cities of republican and regional significance - 100 MCI (291,700 tenge)
• in cities of district significance and settlements - 70 MCI (204,190 tenge)
• in rural settlements - 30 MCI (87,510 tenge)
KBK for license fee - 105402.
Entities that already have licenses for storage, wholesale and (or) retail sale of alcoholic beverages (previously received) from January 1, 2018 have an obligation to pay fees for using a license to engage in certain types of activities. At the same time, payment rates are determined in the following amounts:
- Storage and wholesale of alcoholic beverages, except for the storage and wholesale of alcoholic beverages on the territory of its production, for each object of activity - 200 MCI
- Storage and retail sale of alcoholic beverages, with the exception of activities related to storage and retail sale of alcoholic beverages on the territory of its production, for each object of activity for entities carrying out activities:
• in the capital, cities of republican significance and regional centers - 100 MCI;
• in other cities and towns - 60 MCI (175,020 tenge);
• in rural settlements - 20 MCI (58,340 tenge).
Payers pay the fees annually at their location in equal installments no later than March 25, June 25, September 25 and December 25 of the current year.
KBK-105434
In addition, if the period for using the license in the reporting tax period is less than one year, the amount of the fee is determined by dividing the amount of the fee calculated for the year by twelve and multiplying by the corresponding number of months (full or incomplete) of using the license in a year.
Thus, we remind entities holding licenses for storage, wholesale and (or) retail sale of alcoholic beverages must pay the amount of the license fee for the 1st quarter of 2021 by March 25, 2021.
The prohibition on sales without payment of a fee is stipulated in subparagraphs 5) of paragraph 3 of Article 9 of the Law:
The storage and sale of alcoholic beverages is prohibited:
5) without paying a fee for the use of licenses to engage in certain types of activities in the terms and in the amounts established by the Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget" (Tax Code);
State Revenue Office for Beimbet Mailin District