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

Article 474. Tax deduction

1. A taxpayer has the right to reduce the amount of an excise duty, calculated in accordance with Article 472 of this Code, by the deductions, specified in this article.

2. In accordance with this article, amounts of excise duties, paid in the Republic of Kazakhstan, on excisable goods, used as basic raw materials for the production of other excisable goods, shall be allocated to deductibles.

3. Amounts of excise duties are allocated to deductibles if they were paid:

1) in the territory of the Republic of Kazakhstan when purchasing or importing excisable goods in the territory of the Republic of Kazakhstan;

2) for own-produced excisable raw materials;

3) when transferring excisable goods manufactured from excisable customer-supplied raw materials.

The amounts of excise duties on all types of alcohol, crude oil, gas liquid are not subject to deduction.

4. The deduction is made in the amount of an excise duty calculated on the basis of the volume of excisable raw materials actually used for the production of excisable goods in a taxable period.

5. The amount of an excise duty paid in case of purchasing excisable raw materials in the territory of the Republic of Kazakhstan is deducted given the following documents:

1) an agreement on sale and purchase of excisable raw materials;

2) payment documents or a cash receipt ticket together with cash register checks confirming the payment for excisable raw materials;

3) consignment notes for the delivery of excisable raw materials;

4) invoices indicating the amount of an excise duty in a separate line;

5) blending statements (in case of production of alcohol products);

6) a certificate of assignment of excisable raw materials to production use.

6. The amounts of excise duties paid on own-produced excisable raw materials are deducted given the following documents:

1) payment documents or other documents confirming the payment of an excise duty to the state budget;

2) blending statements (in case of production of alcohol products);

3) a certificate of assignment of excisable raw materials to production use.

7. The amount of an excise duty paid in the Republic of Kazakhstan for the import of excisable raw materials in the territory of the Republic of Kazakhstan shall be deducted given the following documents:

1) an agreement on sale and purchase of excisable raw materials;

2) payment documents or other documents confirming the payment of an excise duty to the state budget in the course of the customs declaration procedure;

3) goods declarations of imported excisable raw materials for the import of excisable raw materials into the territory of the Republic of Kazakhstan from the territory of states that are not members of the Eurasian Economic Union or an application for importation of goods and payment of indirect taxes in case of import into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union;

4) blending statements (in case of production of alcohol products);

5) a certificate of assignment of excisable raw materials to production use.

8. Subject to deduction is also the amount of an excise duty paid for the transfer of excisable goods manufactured in the territory of the Republic of Kazakhstan from excisable customer-supplied raw materials, given the following documents:

1) an agreement on the processing of customer-supplied raw materials between an owner of excisable customer-supplied raw materials and a processor;

2) payment documents or other documents confirming the payment of an excise duty to the state budget by the owner of excisable customer-supplied raw materials;

3) a release note for or a certificate of acceptance and transfer of excisable raw materials.

9. If the amount of an excise duty, paid by producers of excisable goods when purchasing excisable raw materials in the territory of the Republic of Kazakhstan or importing excisable raw materials, exceeds the amount of an excise duty calculated for excisable goods manufactured from these raw materials, such excess amount is not deductible.