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

Article 466. Tax base

The tax base for excisable goods shall be defined as the volume (quantity) of excisable goods produced, sold in kind.

For gasoline (except for aviation fuel), diesel fuel, gasohol, benzanol, nefras, a mixture of light hydrocarbons and ecological fuel, which are products of tolling raw materials processing, the tax base shall be determined as the volume (quantity) of transferred excisable goods in physical terms.

Footnote. Article 466 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2022); dated 11.07.2022 No.135-VII (shall be enforced from 01.01.2022).



Article 467. Features of taxation of all types of alcohol and wines with bulk in case of establishment of different rates

Footnote. The title of Article 467 as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 No. 85-VII (enforced from 01.01.2022).

1. In the case of establishing in accordance with paragraph 3 of Article 463 of this Code of different excise rates for all types of alcohol and wine with bulk, the tax rate is determined separately for operations taxed at the same rates.

2. When using alcohol and wine with bulk, purchased by manufacturers of alcoholic beverages with an excise tax at a rate below the base rate is not for the production of ethyl alcohol and (or) alcohol products, the amount of excise tax on this alcohol and wine with bulk is subject to recalculation and payment to the budget under the basic rate of excise tax, established for all types of alcohol and wine with bulk sold to persons who are not manufacturers of alcoholic products. Recalculation and payment of excise taxes are made by the recipient of alcohol or wine with bulk.

3. The provisions of paragraph 2 of this article shall also apply in case of misuse of alcohol purchased for the production of medicinal and pharmaceutical products and the provision of medical services. Payers of the excise duty on this alcohol are manufacturers of medicinal and pharmaceutical products and state medical establishments that received alcohol without excise duty.

Footnote. Article 467 as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 No. 85-VII (shall be enforced from 01.01.2022).