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

Article 475. Time limits for the payment of an excise duty

1. Unless otherwise provided for by this Code, excise duties on excisable goods shall be transferred to the state budget on or before the 20^th day of the month following a reporting taxable period.

2. With respect to excisable goods produced from customer-supplied raw materials and materials, an excise duty is paid on the date of transfer of a product to a customer or a person designated by the customer.

3. In case of transfer of crude oil, gas liquid produced in the territory of the Republic of Kazakhstan for industrial processing, an excise duty is paid on the day of their transfer.

4. Excise tax on excisable goods, established by subparagraph 2) of part one of Article 462 of this Code, with the exception of wine with bulk and brewing products, is paid by producers of alcoholic products at their choice:

until receipt of accounting and control marks;

on the day of shipment (transfer) of excisable goods in case of submission of an obligation on the intended use of accounting and control marks in accordance with Article 172 of this Code.5. Tax authorities confirm the payment of an excise duty on excisable goods, imported from the territory of the member states of the Eurasian Economic Union,by affixing an appropriate mark in an application for importation of goods and payment of indirect taxes or substantiate their refusal to confirm it in the manner prescribed by the authorized body.

Footnote. Article 475 as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 No. 85-VII (shall be enforced from 01.01.2022).



Article 476. Place of payment of an excise duty

1. An excise duty is paid at the location of a taxable item, except for the cases specified in paragraphs 2 and 3 of this article.

2. Excise duty payers engaged in wholesale, retail sales of gasoline (except for aviation fuel) and diesel fuel, pay an excise duty at the location of tax-related items.

3. In case of import of excisable goods from the territory of the member states of the Eurasian Economic Union, an excise duty is paid at the location (residence) of an excise duty payer.