TAXPAYER REMINDER

The Department of State Revenue for Shymkent informs that in accordance with Article 19 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (hereinafter – NC RK) dated December 25, 2017 No. 120-VI, the state revenue authorities (hereinafter – OGD) are tasked with ensuring the completeness and timeliness of tax receipts. and other mandatory payments to the budget, also according to art.19 of the Tax Code of the Republic of Kazakhstan, the OGD are required to carry out tax control over the fulfillment of tax obligations by the taxpayer. Based on the above: In accordance with Article 11 of the Law of the Republic of Kazakhstan dated June 12, 2003 No. 439 "On State Regulation of production and turnover of tobacco products" (hereinafter referred to as the Law): 1. In the territory of the Republic of Kazakhstan, the sale of tobacco products is carried out in accordance with the legislation of the Republic of Kazakhstan. 2. When tobacco products are in circulation, it is mandatory to issue a notification of the import of goods and an act of acceptance (transfer). The procedure for issuing a notification of the import of goods and an act of acceptance (transfer) is established by the authorized body. The turnover and movement of tobacco products is prohibited without a notification of the import of goods and an act of acceptance (transfer), as well as in violation of the rules for labeling and traceability of tobacco products by means of identification. According to Article 13 of the Law: 1. Individuals and legal entities operating in violation of the legislation of the Republic of Kazakhstan on state regulation of production and turnover of tobacco products are liable in accordance with the laws of the Republic of Kazakhstan. 2. Tobacco products of unknown origin that do not comply with the requirements of the legislation of the Republic of Kazakhstan and the requirements of technical regulations and (or) sanitary-epidemiological and hygienic requirements, as well as those sold without means of identification and in violation of the rules for labeling and traceability of tobacco products by means of identification, are subject to seizure and destruction in accordance with the procedure established by the legislation of the Republic of Kazakhstan. According to paragraph 2 of Article 283 of the Code of Administrative Offences of the Republic of Kazakhstan, the turnover of excisable goods subject to labeling with means of identification and (or) accounting and control marks, committed 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 stamps and means identification of an unidentified sample and (or) unidentifiable, entails a fine on individuals in the amount of fifty, on small businesses - in the amount of one hundred and fifty, for medium-sized businesses - in the amount of two hundred, for large businesses - in the amount of five hundred monthly calculation indices, with confiscation of excisable goods that were the direct subject of the offense, as well as with the deprivation of a license. According to the Order of the Minister of Finance of the Republic of Kazakhstan dated February 22, 2022 No. 196 "On setting minimum retail prices for cigarettes with a filter, without a filter, cigarettes, cigarillos and products with heated tobacco", minimum retail prices for 20 (twenty) cigarettes with a filter, without a filter, cigarettes, cigarillos and products with heated tobacco were approved. (for a pack of 920 tenge). Thus, according to paragraph 5 of Article 281 of the Code of Administrative Offences of the Republic of Kazakhstan, the turnover of tobacco products below the minimum prices set by the Government of the Republic of Kazakhstan entails a fine of twenty for individuals, fifty for small businesses or non–profit organizations, one hundred for medium–sized businesses, and one hundred for large businesses. – in the amount of three hundred monthly calculation indices with or without confiscation of petroleum products, tobacco products that are the direct objects of an administrative offense, and (or) income received as a result of the offense Dear taxpayers, I would like to remind you that you are the main sectors of the development and prosperity of the state. We urge you to work honestly, comply with the laws, conscientiously and carefully, so then the state provides extensive support. Based on this, the Department of State Revenue in Shymkent calls on all entrepreneurs to comply with the laws and form a correct and accurate tax mentality.