Article 653. The supervision of excisable goods manufactured or imported to the Republic of Kazakhstan

CHAPTER 91. OTHER FORMS OF TAX SUPERVISION

1. The supervision of excisable goods shall be carried out by the Tax Authorities with regard to compliance by the producers, persons carrying out turnover of excisable goods, bankruptcy commissioners and rehabilitation managers when selling estate (assets) of a debtor, of the procedure for marking certain types of excisable goods as defined by this Article, transition of excisable goods in the territory of the Republic of Kazakhstan and also by way of establishing excise duty posts.

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2. Alcohol products other than wine materials and beer shall be subject to marking with accounting registration stamps, and tobacco products – with excise duty stamps in the procedure established by the authorized body.

3. The marking shall be carried out by manufacturers and importers of excisable goods, bankruptcy and rehabilitation managers when selling the estate (assets) of a debtor.

4. The following alcohol products shall not be subject to marking with accounting registration stamps, and tobacco items – with excise duty stamps:

1) those exported beyond the boundaries of the Republic of Kazakhstan;

2) those imported to the territory of the Republic of Kazakhstan by owners of duty free shops subject to the duty-free trade customs procedure;

3) those imported into the customs territory of the Custom Union in the customs procedures for temporary importation (admission) and temporary exportation, including temporary imported to the territory of the Republic of Kazakhstan from the territory of the states – members of the Custom Union for advertising and (or) demonstration purposes of one-off items;

4) cleared through the customs territory of the Custom Union in the custom procedure for custom transit of goods, including the goods in transit through the territory of the Republic of Kazakhstan from the states – members of the Custom Union;

5) those imported into (sent to) the territory of the Republic of Kazakhstan by an individual aged twenty one and over within the limit of three liters of alcohol products, and as for tobacco and tobacco products – by an individual aged eighteen and over within the limit of 200 cigarettes or 50 cigars (cigarillos) or 250 grams of tobacco, or the said products in assortment with total weight not exceeding 250 grams.

4-1.The turnover of excisable goods, which are subject to marking with excise duty stamps and (or) accounting registration stamps, by way of storage, sale and (or) transportation of excisable goods without appropriate excise duty stamps and (or) accounting registration stamps, and with incorrect and (or) unidentifiable stamps shall be prohibited, except for the cases provided for by paragraph 4 of this Article.

5. Re-marking excisable goods specified in paragraph 2 of this Article with accounting registration or excise duty stamps of the new type, shall be carried out at times specified by the Republic of Kazakhstan Government.

5-1. A person importing alcohol products into the Republic of Kazakhstan from member states of the Customs Union shall submit

a statement of obligation on the intended use of accounting registration stamps when importing alcohol products into the Republic of Kazakhstan from member states of the Customs Union.

5-2. A statement of obligation on the intended use of accounting registration stamps when importing alcohol products into the Republic of Kazakhstan from member states of the Customs Union shall be submitted to the territorial subdivision of the authorized body in charge of oblasts, cities of republican significance and the capital prior to receiving accounting registration stamps.

5-3. Should an importer fail to submit a statement of obligation on the intended use of accounting registration stamps when importing alcohol products into the Republic of Kazakhstan from member states of the Customs Union, accounting registration stamps shall not be issued to such importer.

5-4. The importers’ obligation on the intended use of accounting registration stamps when importing alcohol products into the Republic of Kazakhstan from member states of the Customs Union shall be secured by the deposit of money into a temporary placement account of the territorial subdivision of the authorized body in charge of oblasts, cities of republican significance and the capital.

5-5. A temporary placement account shall be opened by the central authorized budget execution body to territorial subdivisions of the authorized body in charge of oblasts, cities of republican significance and the capital.

5-6. A temporary placement account of the territorial subdivision of the authorized body in charge of oblasts, cities of republican significance and the capital shall be intended for the deposit of money by a person importing alcohol products into the Republic of Kazakhstan from member states of the Customs Union. Money shall be depoInternet resourced into a temporary placement account in the national currency of the Republic of Kazakhstan.

5-7. Should an importer fail to perform his obligation on the intended use of accounting registration stamps when importing alcohol products into the Republic of Kazakhstan from member states of the Customs Union, secured by money, the territorial subdivision of the authorized body in charge of oblasts, cities of republican significance and the capital shall transfer money from a temporary placement account to the republican budget upon the expiry of five working days.

5-8. The refund (offset) of money depoInternet resourced into a temporary placement account of the territorial subdivision of the authorized body in charge of oblasts, cities of republican significance and the capital shall be implemented within twenty working days after the submission of a report on the fulfillment of the importer’s obligation on the intended use of accounting registration stamps when importing alcohol products into the Republic of Kazakhstan from member states of the Customs Union.

6. In accordance with this Article:

1) the rules for marking (remarking) certain types of excisable goods shall be approved by the authorized body;

2) the rules for receiving, accounting, storing and issuing excise duty stamps and accounting registration stamps shall be approved by the authorized body;

3) the rules for executing, ordering, receiving, issuing, accounting, storing and submitting accompanying notes on certain types of excisable goods shall be approved by the authorized body;

4) the procedure for organizing the work of an excise duty post shall be approved by the authorized body.

7. The tax authorities shall establish excise duty posts in the territory of a taxpayer manufacturing ethyl alcohol (except for cognac spirit), petrol (except for aviation gasoline), diesel oil, and tobacco products.

In certain cases excise posts shall be established in the territory of the taxpayer carrying out transfer of oil and oil products by means

of main product pipelines by railways, as well as engaged in whole-sale of the excisable goods specified in subparagraphs 2), 4), and 5)

of Article 279 of this Code.

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9. Location and personnel of an excise duty post, produced for its functioning in accordance with the regime of work of the taxpayer, shall be determined by the tax authority. Personnel of an excise duty post officers shall be formed out of official persons of the tax authority.

10. An official of the tax authority who is at an excise duty post, shall exercise supervision of the following:

1) compliance by the taxpayer with the requirements of the regulatory legal acts regulating production and marketing of excisable goods;

2) purchaser who has a licences for relevant types of business;

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3) measuring and (or) selling excisable goods only through metering devices or marketing (bottling) through metering devices, and the latter to be maintained in a sealed condition;

4) compliance by the taxpayer with the procedure for marking certain types of excisable goods;

4-1) compliance with the rules for drafting of accompanying notes on certain types of goods in case of their sale by a taxpayer;

5) accuracy of application of excise duty rates on excisable goods and timeliness of payment of excise duties to the budget;

6) movements of main raw materials for the production of excisable goods, accessory materials, finished goods, accounting registration stamps or excise duty stamps.

11. An official of the tax authority who is at an excisable post shall have the following rights:

1) in compliance with the requirements of current legislation of the Republic of Kazakhstan, inspect administrative, industrial, warehouse, commercial, accessory premises of the taxpayer (tax agent), which are used for production, storage and marketing of excisable goods;

2) be present when excisable goods are sold;

3) inspect transport vehicles leaving (entering) the territory of the taxpayer.

12. An official who is at the excise duty post, shall have other rights as specified by the procedure for the organisation of functioning of the excise duty post.

Date: 2015-12-18; view: 803