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

Article 472. Calculation of the excise duty amount

The amount of an excise duty is calculated by applying the established excise rate to the tax base.
Article 473. Tax base adjustment

1. Unless otherwise established by this article, the tax base is adjusted within the taxable period, in which excisable goods were returned.

The size of the tax base is adjusted in accordance with this article on the basis of an additional invoice, in which the amount of an excise duty subject to adjustment is indicated in a separate line, and also bilateral acts confirming a ground for the return of excisable goods, and other documents confirming the occurrence of cases of return specified in an agreement (contract).

In case of return of excisable goods to their producer at his/her/its production facility address, the size of the tax base is adjusted on the basis of the producer’s shipping documents if excisable goods have been moved by the producer from his/her/its production facility address but have not been sold.

In case of import of excisable goods from the member states of the Eurasian Economic Union, the size of the tax base is adjusted in accordance with paragraphs 1, 2, 3 and 4 of Article 459 of this Code.

2. The tax base for excisable goods specified in subparagraphs 2) and 3) of Article 462 of this Code, with the exception of vodka, special vodka and other alcoholic products with a volume fraction of ethyl alcohol of more than fifteen percent shall be adjusted by the manufacturer of the excisable goods for the volume of excisable goods sold for export, in the event that excise tax was previously paid for such excisable goods in connection with its movement carried out by the manufacturer from the address of production specified in the license.

The tax base specified in this paragraph shall be adjusted in the taxable period, in which such excisable goods were sold for export.

In this case, the tax base with an allowance for such an adjustment may have a negative value.

Footnote. Article 473 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2020).