State Revenue Committee

of the Ministry of Finance of the Republic of Kazakhstan

Press Release

On payment of an annual license fee for the right to engage in the storage and sale of

alcohol products

The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan regarding the requirements of state revenue authorities to pay an annual license fee for the right to engage in the storage and retail sale of alcohol products for 2015-2017 explains the following.  

The Law of the Republic of Kazakhstan “On Permits and Notifications” establishes that a license for this type of activity is issued for an unlimited period of time.

In case of voluntary termination of activity, the license holder is obliged to return within ten working days the license and the license annex to the authority that issued the license.

The Tax Code of the Republic of Kazakhstan dated December 10, 2008, which was valid until 2018, imposed an obligation on persons having a license for the storage, wholesale and retail sales of alcohol products to pay an annual license fee in the period from 2015 to 2017.

In accordance with the new Tax Code dated December 25, 2017, from January 1, 2018, a fee for using licenses to engage in certain types of activities was introduced to replace the annual license fee (Articles 555-558 of the Tax Code).

In contrast to the annual license fee, this fee is paid not entirely once a year, but in equal shares no later than March 25, June 25, September 25 and December 25, and its rate is set with a slight decrease depending on the administrative division:

- in the capital, cities of republican significance and regional centers - 100 MCI;

- in other cities and towns - 60 MCI;

- in rural areas - 20 MCI.

Since the effect of a regulatory legal act does not apply to relations that arose before its enactment, persons who have licenses for the storage and retail sale of alcohol products and who have not paid the annual license fee prior to its cancellation, i.e. in the period 2015 - 2017, are obliged to fulfill their tax obligations to pay it, regardless of the fact of carrying out the licensed activity.

The payment of the fee by persons who have not paid it in due time, shall be enforced by state revenue authorities through the courts.

Press Service

of the State Revenue Committee MF RK

 (Zhenis Ave, 11)