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

Article 464. Taxable item

1. Subject to excise duty are:

1) transactions committed by an excise duty payer for excisable goods produced and (or) extracted and (or) dispensed by him/her/it, such as:

sale of excisable goods;

transfer of excisable goods that are customer-supplied materials for processing;

transfer of excisable goods that are a product of the processing of customer-supplied raw materials and materials, including excisable ones;

a contribution to the authorized capital;

use of excisable goods in case of in-kind payment, except for cases of in-kind transfer of excisable goods as payment of the mineral extraction tax, the export rent tax;

shipment of excisable goods by a manufacturer to its structural units;

use of produced and (or) extracted and (or) dispensed excisable goods by a manufacturer for his/her/its own industrial needs and for own production of excisable goods;

transportation of excisable goods by a manufacturer from the production facility address, specified in his/her/its license;

2) wholesale of gasoline (except for aviation), diesel fuel, gasohol, benzanol, nefras, a mixture of light hydrocarbons and ecological fuel;

3) retail sales of gasoline (except for aviation), diesel fuel, gasohol, benzanol, nefras, a mixture of light hydrocarbons and ecological fuel;

4) sale of assets subject to excise duty, which were confiscated and (or) are ownerless, were inherited by the state and transferred into state ownership free of charge;

5) damage to, loss of excisable goods;

6) import of excisable goods in the territory of the Republic of Kazakhstan.

2. Damage, loss of identification means, accounting and control marks is considered as the sale of excisable goods.

3. Exempt from excise duty is:

1) export of excisable goods, if it meets the requirements established by Article 471 of this Code;

2) ethyl alcohol within the limits of quotas determined by the authorized state body for control over the production and turnover of ethyl alcohol and alcoholic products, supplied:

for the production of medicines and medical devices with a license for the relevant type of activity;

to state medical establishments that notified of the commencement of their activity in accordance with the established procedure;

3) the excisable goods specified in paragraph 2 of Article 172 of this Code, subject to re-labeling with accounting and control marks of a new sample, if the excise tax was previously paid for the indicated goods;

4) alcohol-containing medicinal products (except for balsams) registered as medicinal products in accordance with the legislation of the Republic of Kazakhstan;

5) the means of identification that are withdrawn from the circulation due to defects, loss, damage according to the notification of withdrawal from the circulation in accordance with the legislation of the Republic of Kazakhstan on regulation of trading activities.

Footnote. Article 464 as amended by Law of the Republic of Kazakhstan No. 211-VI dated December 28, 2018 (shall be enforced upon expiry of ten calendar days after the day of its first official publication); dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2022); dated 20.12.2021 No. 85-VII (shall be enforced from 01.01.2022); dated 11.07.2022 No.135-VII (shall be enforced from 01.01.2022).