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

Article 477. The order for taxpayers’ calculation and payment of an excise duty for structural units, tax-related items

1. Excise duties are calculated separately (hereinafter in the Section referred to as the excise duty calculation) for transactions subject to excise duty, committed during a taxable period by a structural unit of a legal entity, and also tax-related items.

The amount of an excise duty payable for a structural unit of a legal entity, and also tax-related items, is determined on the basis of the excise duty calculation.

2. Excise duty payers are obliged to submit the excise duty calculation to tax authorities at the location of a structural unit of a legal entity, tax-related items, within the time limits established by Article 478 of this Code.

Excise duty payers having several tax-related items registered by one tax authority produce one excise duty calculation for all items.

3. A legal entity that is an excise duty payer shall pay an excise duty, including current payments, for its structural units, tax-related items from its personal bank account or delegate this obligation to its structural unit.

4. Individual entrepreneurs submit the calculation of an excise duty payable for tax-related items at the location of tax-related items.
Article 478. Taxable period and an excise duty declaration

1. With respect to an excise duty, a taxable period is a calendar month.

2. Unless otherwise provided for by this article, at the end of each taxable period, excise duty payers are required to submit to the tax authority at the place of their location an excise duty declaration on or before the 15^th day of the second month following a reporting taxable period.

3. Excise duty payers submit excise duty calculations together with an excise duty declaration.

4. Taxpayers importing excisable goods into the territory of the Republic of Kazakhstan from the territory of member states of the Eurasian Economic Union shall be obliged to submit to the tax authority at the place of location (residence) an application for the import of goods and payment of indirect taxes and other documents in accordance with paragraph 2 of Article 456 of this Code no later than the 20th day of the month following the month of registration of imported excisable goods.

Footnote. Article 478 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (shall be enforced from 01.01.2021).

Chapter 53. TAXATION OF IMPORT OF EXCISABLE GOODS