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) amended subparagraph 5) of Part One 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, 2022. In this regard, we bring to your attention the following.
1. Regarding the calculation of excise taxes on gasohol, benzanol, nefras, a mixture of light carbohydrates, ecological fuel
According to sub-paragraphs 1) - 3) of paragraph 1 of Article 461 of the Tax Code, excise tax payers are individuals and legal entities that:
1) produce excisable goods on the territory of the Republic of Kazakhstan;
2) import excisable goods into the territory of the Republic of Kazakhstan;
3) carry out wholesale and retail sales of gasoline (except aviation), diesel fuel on the territory of the Republic of Kazakhstan.
In accordance with subparagraph 5) of Article 462 of the Tax Code, excisable goods are gasoline (with the exception of aviation), diesel fuel, gasohol, benzanol, nefras, a mixture of light carbohydrates, ecological fuel.
According to sub-paragraphs 2) and 3) of paragraph 1 of Article 464 of the Tax Code, the object of excise duty is the wholesale and retail sale of gasoline (except aviation), diesel fuel, gasohol, benzanol, nefras, a mixture of light carbohydrates, ecological fuel on the territory of the Republic of Kazakhstan.
Thus, the calculation of excise taxes on gasohol, benzanol, nefras, a mixture of light carbohydrates, ecological fuel, including in wholesale and retail sales, are assigned to payers engaged in the production of excisable goods.
2. Regarding the taxation of diesel fuel with the EAEU HS codes 2710 19 3100-2710 19 4800.
The commodity item 2710 of the 19 HS of the EAEU includes a sulfur content of not more than 0.05 wt.%:
- - - - - - - diesel fuel:
- - - - - - - - 2710 19 421 0 summer
- - - - - - - - 2710 19 422 0 winter
- - - - - - - - 2710 19 423 0 arctic
- - - - - - - - 2710 19 424 0 off - season
- - - - - - - - 2710 19 425 0 other
- - - - - - - 2710 19 426 0 marine fuel with a flash point in a closed crucible not lower than 61 0C
- - - - - - - 2710 19 429 0 other
- - - - - - 2710 19 460 0 with a sulfur content of more than 0.05 wt.%, but not more than 0.2 wt..%
- - - - - - 2710 19 480 0 with a sulfur content of more than 0.2 wt.%.
3. Regarding the design of the SNT
By order of the First Deputy Prime Minister of the Republic of Kazakhstan - Minister of Finance of the Republic of Kazakhstan dated December 26
2019 No. 1424 "On approval of the List of goods subject to the obligation to issue accompanying Invoices for goods, as well as the Rules for issuing accompanying invoices for goods and their document flow" approved the list of goods subject to the obligation to issue accompanying invoices for goods, including certain types of petroleum products, production and turnover, which are regulated by law.
At the same time, gasohol, benzanol, nefras, a mixture of light carbohydrates, ecological fuel are not regulated by Law, respectively, for such goods, registration of a SNT is not required.
Department of State Revenue for the city of Kostanay