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

Article 170. The state register

1. The authorized body shall maintain the state register by entering (removing) models of cash registers into (from) the state register.

2. The procedure for entering (removing) models of cash registers into (from) the state register shall be determined by the authorized body.
Article 171. Procedure for the receipt, storage of information on monetary transactions performed in the sales of goods, works, services and its transmission to tax authorities

In accordance with the procedure established by the authorized body, a fiscal data operator receives and stores information on monetary transactions performed in the sales of goods, performance of works, rendering of services from cash registers with the function of data recording and (or) transfer, and also transmits it to tax authorities.

In this case, the authorized agency maintains a list of fiscal data operators by inclusion (exclusion) in (from) the list of fiscal data operator.

The procedure for inclusion (exclusion) in (from) the list of the fiscal data operator, as well as the qualification requirements for a potential fiscal data operator shall be determined by the authorized agency in agreement with the authorized agency in the field of informatization.

Footnote. Article 171 as amended by the Law of the Republic of Kazakhstan dated 02.04.2019 No. 241-VI (shall be enforced from 01.01.2019).

Chapter 20. OTHER FORMS OF TAX CONTROL

Article 172. Control over excisable goods produced in the Republic of Kazakhstan or imported into the Republic of Kazakhstan

1. Control over excisable goods is carried out by tax authorities in terms of compliance by manufacturers, persons involved in the circulation of excisable goods, bankruptcy and rehabilitation managers when selling property (assets) of the debtor, with the procedure for marking certain types of excisable goods, defined by this article, the movement of excisable goods on the territory of the Republic of Kazakhstan, as well as by establishing excise posts.

2. Alcoholic products, with the exception of wine in bulk and brewing products, are subject to labeling with accounting and control marks, tobacco products are subject to labeling with identification means.

3. Marking is carried out by manufacturers and importers of excisable goods, bankruptcy and rehabilitation managers when selling property (assets) of the debtor.

4. Alcoholic products and means of identification - tobacco products are not subject to mandatory labeling with accounting and control marks:

1) exported outside the Republic of Kazakhstan;

2) imported into the territory of the Republic of Kazakhstan by the owners of duty-free shops, intended for placement under the customs procedure of duty-free trade;

3) imported into the customs territory of the Eurasian Economic Union in the customs procedures of temporary import (admission) and temporary export, including those temporarily imported into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union for advertising and (or) demonstration purposes in single copies;

4) moved through the customs territory of the Eurasian Economic Union in the customs procedure of customs transit, including those moved in transit through the territory of the Republic of Kazakhstan from the member states of the Eurasian Economic Union;

5) imported (sent) to the territory of the Republic of Kazakhstan by an individual who has reached the age of twenty-one, within no more than three liters of alcoholic products, as well as by an individual who has reached eighteen years of age, tobacco and tobacco products within the limit of not more than two hundred cigarettes or fifty cigars (cigarillos) or two hundred and fifty grams of tobacco or the specified products in the assortment with a total weight of not more than two hundred and fifty grams.

5. Circulation of excisable goods subject to marking with means of identification and (or) accounting and control marks, is prohibited in the form of storage, sale and (or) transportation of excisable products without means of identification and (or) accounting and control marks, as well as with means of identification and (or) accounting and control stamps of an unidentified sample and (or) not identifiable, except for the cases provided for in paragraph 4 of this article.

6. Re-marking of excisable goods, specified in paragraph 2 of this article, with accounting and control stamps of a new sample is carried out within the time limits determined by the authorized body.

7. A person engaged in the production and (or) import of alcoholic products into the Republic of Kazakhstan submits an obligation on the intended use of accounting and control marks in the production and (or) import of alcoholic products into the Republic of Kazakhstan.

8. The obligation of the manufacturer and (or) importer on the intended use of accounting and control stamps during the production and (or) import of alcoholic products to the Republic of Kazakhstan is submitted to the territorial subdivision of the authorized body for regions, cities of republican significance and the capital before receiving the accounting and control stamps.

9. If the producer and (or) importer fails to provide an obligation on the intended use of accounting and control stamps during the production and (or) import of alcoholic products to the Republic of Kazakhstan, accounting and control stamps shall not be issued.

10. The obligation of the manufacturer and (or) importer on the intended use of accounting and control stamps in the production and (or) import to the Republic of Kazakhstan of alcoholic products shall be ensured by depositing money on the account of temporary placement of money of the territorial unit of the authorized body for oblasts, cities of republican status and the capital, and in any of the following ways:

1) bank guarantee;

2) a guarantee;

3) pledge of property.

11. The account for the temporary placement of money is opened by the central authorized body for budget execution to the territorial divisions of the authorized body by regions, cities of republican significance and the capital.

12. The account of temporary placement of money of the authorized body for regions, cities of republican significance and the capital is intended for depositing money by a person engaged in the production and (or) import of alcoholic products into the Republic of Kazakhstan.

Depositing money to the account of temporary placement of money is made in the national currency of the Republic of Kazakhstan.

13. In case of non-fulfillment by the manufacturer and (or) importer of the obligation on the intended use of accounting and control stamps during the production and (or) import of alcoholic products to the Republic of Kazakhstan secured with money, the territorial subdivision of the authorized body for regions, cities of republican significance and the capital, after five working days, transfers money from the account of temporary placement of money to the budget revenue.

14. Refund (offset) of money deposited to the account of temporary placement of money of the authorized body for regions, cities of republican significance and the capital is carried out within ten working days after the submission of a report on the fulfillment of the obligation of the manufacturer and (or) importer on the intended use of accounting and control stamps during the production and (or) import of alcoholic products into the Republic of Kazakhstan.

15. In accordance with this article:

1) the rules for labeling (re-labeling) of alcoholic products, with the exception of wine in bulk and brewing products, with the accounting and control marks, as well as the forms, content and security elements of accounting and control marks are approved by the authorized body;

2) the rules for obtaining, recording, storing, issuing of accounting and control stamps and submitting an obligation, a report from the manufacturer and (or) importer on the intended use of accounting and control marks during the production and (or) import of alcoholic products into the Republic of Kazakhstan, as well as the procedure for accounting and the amount of security for such an obligation is approved by the authorized body;

3) the procedure for organizing the activities of an excise post is determined by the authorized body;

4) the list of certain types of excisable goods, which are subject to the obligation to draw up accompanying waybills for goods, as well as the procedure for their execution and document flow, are established in accordance with Article 176 of this Code.

16. Tax authorities establish excise posts on the territory of a taxpayer engaged in the production of ethyl alcohol and alcoholic products (except for brewing products), gasoline (except for aviation), diesel fuel and tobacco products.

17. The location and the staff of the excise post, the rules of its work are determined by the tax authority.

The staff of the excise post is formed from among the officials of the tax authority.

18. An official of the tax authority, located at the excise post, exercises control over:

1) compliance by the taxpayer with the requirements of the legislation of the Republic of Kazakhstan regulating the production and circulation of excisable goods;

2) withdrawal and (or) release of excisable goods exclusively through measuring devices or sale (bottling) through metering devices, as well as operation of such metering devices in a sealed form;

3) observance by the taxpayer of the procedure for marking certain types of excisable goods;

4) movement of finished products, accounting and control marks or means of identification.

19. An official of a tax authority who is at an excise post has the right to:

1) inspect, in compliance with the requirements of the legislation of the Republic of Kazakhstan, the administrative, production, storage, trade, utility premises of the taxpayer used for the production, storage and sale of excisable goods;

2) be present at the sale of excisable goods;

3) inspect freight vehicles leaving (entering) from the territory (on the territory) of the taxpayer.

20. An official of a tax authority who is at an excise post has other rights provided for by the procedure for organizing the activities of an excise post.

Footnote. Article 172 - as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 No. 85-VII (shall be enforced from 01.01.2022); as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).