The rules for the regulation of accounting and control marks have been approved
10.12.2025 17:50:53 351
The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan has developed a new order in accordance with paragraph 15 of Article 175 of the Tax Code of the Republic of Kazakhstan dated November 7, 2025 No. 682.
The order has developed rules for obtaining, accounting, storing, issuing accounting and control stamps and submitting obligations, a report from the manufacturer on the payment of excise duty and (or) the importer on the intended use of accounting and control stamps, as well as accounting and the amount of security for such obligations, and labeling (relabeling) alcoholic beverages, with the exception of bulk wine (wine materials), beer and beer drink, accounting and control marks, as well as the forms, contents and elements of protection of accounting and control marks.
The order regulates the establishment of:
– the procedure for labeling alcoholic beverages, with the exception of bulk wine (wine materials), beer and beer drinks with accounting and control stamps;
– the procedure and timing of the re-labeling of alcoholic beverages with accounting and control marks;
– forms, contents and elements of protection of accounting and control stamps;
– the procedure for the provision of public services «Issuance of accounting and control stamps for alcoholic beverages (with the exception of bottled wine and brewing products)»;
– the procedure for submitting the manufacturer's obligation and report on the payment of excise duty, and the importer's obligation and report on the intended use of accounting and control marks;
– the order of accounting and storage of accounting and control stamps;
– the accounting procedure for excise duty obligations;
– the accounting procedure for the money deposited into the temporary placement account of the state revenue authority;
– the accounting procedure for the bank guarantee;
– the accounting procedure for the guarantee agreement;
– the accounting procedure for the pledge of property;
– the procedure for appealing decisions, actions (inaction) of the service provider and (or) its officials on the provision of public services;
– the amount of the obligation to pay excise tax by a person engaged in the production of alcoholic beverages in the Republic of Kazakhstan and (or) on the intended use of accounting and control marks when importing alcoholic beverages into the Republic of Kazakhstan.
Source : https://www.gov.kz/memleket/entities/kgd/press/news/details/1123061?lang=kk