In accordance with Article 556 of the Code of the Republic of Kazakhstan "On Taxes and other mandatory payments to the Budget" (Tax Code), 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.
In turn, Article 558 of the Tax Code stipulates that payers of fees 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.
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.
It should also be noted that mandatory contributions 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).
According to Article 29 of the Law of the Republic of Kazakhstan "On Permits and Notifications" (hereinafter – the Law), a license is issued to an individual or legal entity to carry out a licensed type of activity without limitation of its validity period.
At the same time, paragraph 5 of Article 35 of the Law provides that the license and (or) the appendix to the license are terminated in the event of a voluntary request by the licensee to the licensor to terminate the license and (or) the appendix to the license.
Taking into account the above, in the case under consideration, regardless of the actual performance of activities under the license, the tax obligation to pay the fee is subject to execution.