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

Article 468. Damage to, loss of excisable goods

1. In case of damage, loss of excisable goods produced in the territory of the Republic of Kazakhstan and imported, and also brought into the customs territory of the Eurasian Economic Union, the excise duty shall be paid in full, except for cases arising as a result of emergency situations and (or) during the state of emergency.

This provision is also applied in case of damage to, loss of gasoline (except for aviation fuel), diesel fuel purchased for subsequent sale.

2. For the purposes of this article:

1) damage to excisable goods shall be understood to mean deterioration of all or some qualities (properties) of the goods, also at any technological stage of their production;

2) loss of excisable goods shall be understood to mean an event, as a result of which goods were destroyed or lost, also at any technological stage of their production;

The loss of excisable goods, incurred by a taxpayer within standard natural losses established by the legislation of the Republic of Kazakhstan, as well as losses within the limits set by regulatory and technical documentation of a manufacturer, is not considered to be a loss.

Footnote. Article 468 as amended by the Law of the Republic of Kazakhstan dated 11.07.2022 No.135-VII (shall be enforced from 01.01.2022).



Article 469. Damage, loss of identification means, accounting and control marks

1. Unless otherwise provided by this article, in case of damage, loss of means of identification, accounting and control marks, excise tax is paid in the amount of the declared assortment.

The calculation of excise tax on damaged or lost (including stolen) accounting and control marks intended for labeling alcoholic products in accordance with Article 172 of this Code is made based on the established rates applied to the volume of the container (tare) indicated on the mark.

2. In case of damage, loss of identification means issued upon import of tobacco products, accounting and control marks, the paid excise amounts are subject to recalculation in the following cases:

1) damage, loss of identification means, accounting and control stamps resulted from emergency situations and (or) during the state of emergency;

2) the damaged means of identification, accounting and control marks are accepted by tax authorities on the basis of an act of write-off and destruction.

3. In case of damage, loss of identification means issued for tobacco products, excise tax is not paid in the following cases:

1) damage, loss of identification means arose as a result of emergency situations and (or) during the state of emergency;

2) the damaged means of identification are accepted by the tax authorities on the basis of the write-off and destruction act.

Footnote. Article 469 as amended by the Law of the Republic of Kazakhstan 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).



Article 470. Criteria for referring gasoline (except for aviation), diesel fuel, gasohol, benzanol, nefras, a mixture of light hydrocarbons and ecological fuel to wholesale and retail sales carried out on the territory of the Republic of Kazakhstan

Footnote. The title as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2022); dated 11.07.2022 No.135-VII (shall be enforced from 01.01.2022).

1. The sale of gasoline (except for aviation fuel), diesel fuel, gasohol, benzanol, nefras, a mixture of light hydrocarbons and ecological fuel shall be referred to a wholesale sale, if under a purchase and sale (exchange) contract the buyer undertakes to accept the specified excisable goods and use them for further sale, provided that the suppliers under this contract of sale (exchange) are:

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

2) an oil supplier that has received gasoline (except for aviation fuel), diesel fuel, gasohol, benzanol, nefras, a mixture of light hydrocarbons and (or) ecological fuel as a result of processing of tolling raw materials owned by him for the purpose of their further sale;

3) a taxpayer who is registered for certain types of activities in accordance with Article 88 of this Code and who brought (including imports) into the territory of the Republic of Kazakhstan his own gasoline (except for aviation), diesel fuel, gasohol, benzanol, nefras, a mixture of light hydrocarbons and (or) ecological fuel for the purpose of their further sale.

The wholesale sales also scope the shipment of gasoline (except for aviation fuel), diesel fuel, gasohol, benzanol, nefras, a mixture of light hydrocarbons and ecological fuel to structural units of a legal entity for further sale.

2. The scope of retail sales of gasoline (except for aviation fuel), diesel fuel, gasohol, benzanol, nefras, a mixture of light hydrocarbons and ecological fuel includes the following operations carried out by the suppliers specified in paragraph 1 of this article:

1) the sale, as well as transfer by the producer of petroleum products made from tolling raw materials and materials supplied by the manufacturer, gasoline (except for aviation), diesel fuel, gasohol, benzanol, nefras, a mixture of light hydrocarbons and ecological fuel to persons for their production needs;

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

3) the use for own production needs of gasoline produced or purchased for further sale of gasoline (except for aviation), diesel fuel, gasohol, benzanol, nefras, a mixture of light hydrocarbons and ecological fuel.

Footnote. Article 470 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2022); dated 11.07.2022 No.135-VII (shall be enforced from 01.01.2022).