In accordance with Article 556 of the Tax Code of the Republic of Kazakhstan, payers of fees are individuals and legal entities that have received a license to carry out activities for the storage, wholesale and retail sale of alcoholic beverages.
According to Article 558 of the Tax Code of the Republic of Kazakhstan, the procedure for calculating and paying, the payers of the fee annually pay the amounts of the fee in equal shares at their location no later than March 25, June 25, September 25 and December 25 of the current year.
If the period of license use 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 license use per year.
At the same time, upon receipt of a license, the obligation to pay a fee arises starting from the calendar year following the year of receipt of the license.
The fee rates are determined in the amount of a multiple of the monthly calculation index established by the law on the Republican budget and effective on the date of payment of such a fee, according to Article 557 of the Tax Code of the Republic of Kazakhstan.
It should also be noted that mandatory payments of money to the budget in the form of fees are other mandatory payments (subparagraph 10) of paragraph 1 of Article 1 of the Tax Code) and are recognized as a tax obligation of the taxpayer to the state (paragraph 1 of Article 31 of the Tax Code).
Department of State Revenue for the city of Kostanay