On taxes and other obligatory payments to the budget (Tax Code)

Article 465. Transaction date

1. Unless otherwise provided for by this article, in any case, the transaction date is the day of shipment (transfer) of excisable goods to a recipient.

2. If a manufacturer sells own-produced excisable goods through the network of his/her/its structural units, the transaction date is the day of shipment of goods to structural units of the legal entity.

3. In case of transfer of excisable goods that are customer-supplied raw materials, the transaction date is the day the said goods are transferred to a contractor (processor).

When manufacturing excisable goods, specified in subparagraph 5) of Article 462 of this Code, which are a product of the processing of customer-supplied raw materials, the transaction date is the day of transfer of manufactured excisable goods to the customer, specified in a document issued in accordance with the legislation of the Republic of Kazakhstan on accounting and financial reporting. The transfer of manufactured excisable goods to a customer shall be understood to mean actual shipment of excisable goods in kind by filling road tankers and (or) tank cars or flowing through a pipeline to an oil supplier’s container or a filling station, which he/she/it owns or possesses on other legal grounds, confirmed by certificates of acceptance and delivery.

A time period for the processing of excisable customer-supplied raw materials, exported from the territory of the Republic of Kazakhstan into the territory of a member state of the Eurasian Economic Union, as well as those imported into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union, is determined in accordance with the conditions of an agreement (contract) on (for) the processing of customer-supplied raw materials and may not exceed two years from the date of recognition of customer-supplied raw materials in accounting records and (or) their shipment.

In case of a failure to observe the time limits set for the processing of customer-supplied raw materials, the estimated volume of a product of processing in accordance with the conditions of the agreement (contract) shall be an excisable item at rates approved by the Government of the Republic of Kazakhstan.

In case of importation (exportation) of customer-supplied raw materials for processing by a taxpayer of the Republic of Kazakhstan, it is required to present a statement of obligation to export (import) products of processing, and also a statement of its fulfillment in accordance with the procedure, in the form and within the time limits approved by the authorized body in coordination with the central authorized body for state planning.

4. If excisable goods are used for own industrial needs and own production of excisable goods, the transaction date is the day of transfer of the said goods for such use.

5. In case of transportation of excisable goods by a manufacturer from his/her/its production facility address, the transaction date is the day of movement of excisable goods from the production facility address indicated in the license.

6. In the case of damage to excisable goods, excise stamps, accounting and control marks, the date of operation is the day of drawing up an act on writing off damaged excisable goods, an act on the write-off and destruction of identification means, accounting and control marks or a decision on their further use in production process.

In case of loss of excisable goods, excise stamps, accounting and control marks, the date of operation is the day when the loss of excisable goods, excise stamps, and accounting and control marks occurred.

7. In case of import of excisable goods in the territory of the Republic of Kazakhstan from the territory of another member state of the Eurasian Economic Union, the transaction date is that of the taxpayer’s recognition of imported excisable goods in his/her/its accounting records.

At the same time, for the purposes of this section, the date of acceptance for registration of imported excisable goods shall be the date of posting such goods in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

Footnote. Article 465 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2018); dated 20.12.2021 No. 85-VII (shall be enforced from 01.01.2022).