In accordance with subparagraph 2) of paragraph 4 of Article 280 of the Code of the Republic of Kazakhstan dated December 10, 2008 “On Taxes and Other Mandatory Payments to the Budget” (Tax Code) “The Government of the Republic of Kazakhstan DECREES:
| Prime Minister | |
| Republic of Kazakhstan | K.Masimov |
| Approved by Government Decree Republic of Kazakhstan of 13 March 2015 No. 133 |
Excise rates for gasoline (excluding aviation) and diesel fuel
Footnote. Rates in the version of the Government of the Republic of Kazakhstan as of March 31, 2017 No. 144 (effective from 01.04.2017 and subject to official publication).
| № п/п | Excise rates for 1 ton (in tenge) | ||
| Gasoline (excluding aviation) (HS Code of Economic Activity 2710 12 411 0-2710 12590 0) | Diesel fuel (the code of TN ЕЭЭС 2710 19310 0-2710 19 480 0) | ||
| 1 | 2 | 3 | 4 |
| 1. | Wholesale sales by producers of gasoline (except aviation) and diesel fuel of own production (June – October) | 10500 | 9300 |
| 2. | Wholesale sales by producers of gasoline (excluding aviation) and diesel fuel of own production (November – May) | 10500 | 540 |
| 3. | Wholesale sales by individuals and legal entities of gasoline (excluding aviation) and diesel fuel | 0 | 0 |
| 4. | Retail sales by producers of gasoline (excluding aviation) and diesel fuel, use for own production needs (June-October) | 11000 | 9360 |
| 5. | Retail sales by producers of gasoline (excluding aviation) and diesel fuel, use for own production needs (November – May) | 11000 | 600 |
| 6. | Retail sales by individuals and legal entities of gasoline (excluding aviation) and diesel fuel, use for own production needs | 500 | 60 |
| 7. | Import | 4500 | 540 |
| 8. | The transfer of excisable goods specified in subparagraph 5) of Article 279 of the Tax Code, which are the product of processing of goods made on commission (June-October) | 10500 | 9300 |
| 9. | The transfer of excisable goods specified in subparagraph 5) of Article 279 of the Tax Code, which is a product of processing of customer-supplied raw materials (November-May) | 10500 | 540 |
In the case where the unit of volume measurement for the sale of gasoline (with the exception of aviation) in retail is a liter, the conversion of liters into tons is carried out according to the following formula:
Vx0,730
М=————, Where
1000
М – volume of sold gasoline (excluding aviation), in tonnes;
V – volume of sold gasoline (excluding aviation), in liters;
0,730 – density index for all types of gasoline (excluding aviation), kg / liter.
In the case where the unit of volume measurement for the sale of diesel fuel in retail trade is liter, the conversion of liters into tons is carried out according to the following formula:
Vx0,769
M=————–, где
1000
М – volume of realized diesel fuel, in tons;
V – volume of realized diesel fuel, in liters;
0,769 – density index for diesel fuel, kg / liter.
