Excise duties in Kazakhstan are indirect taxes that apply to certain categories of goods and transactions involving them. For an accountant, the key question is not only which goods are recognized as excisable, but also who carries out the taxable transaction, when the liability arises, and which documents substantiate the calculation. When excisable goods subject to marking are imported, the amount of excise duty is adjusted using the rate effective on the import date (Art. 553 of the Tax Code of the RK).
Excise Duty in the RK: Who It Applies to and Where It Arises
Work involving excise duties begins by checking the product range and the nature of the transaction. The liability cannot be determined solely by the name of the goods in the accounting system or contract. Their actual characteristics, origin, method of production or importation, and subsequent use are important.
Depending on the circumstances, an accountant may need to pay attention to the production, import, sale, transfer, or other movement of potentially excisable products. The exact list of taxpayers and taxable transactions must be determined under the rules currently in effect for the specific situation.
The practical verification procedure is as follows:
- compare the goods against the current list of excisable products;
- determine the company’s role: manufacturer, importer, seller, recipient, or processor;
- check whether the specific transaction is taxable;
- determine the tax base and applicable rate;
- determine when the liability arises;
- collect source documents and permits;
- reconcile the tax calculation with the accounting and inventory records.
Non-standard transactions require particular attention: transfers of products within the company, returns, spoilage, loss, processing, use for own needs, and cross-border movement. The mere absence of a sale does not automatically mean that no excise duty applies.
Excise-Free: How to Verify an Exemption or Non-Application of the Tax
The phrase “excise-free” may describe different situations. The goods may not be included in the list of excisable goods, the transaction may not constitute an object of taxation, or a special rule may apply to it. These grounds must not be confused: each requires its own legal classification and set of supporting documents.
A prudent verification sequence is as follows:
- Record the exact name and characteristics of the goods.
- Determine the commodity classification code if it is relevant to the transaction.
- Establish the origin of the goods and their movement route.
- Check the status of the seller and buyer.
- Identify the provision that permits excise duty not to be charged.
- Make sure that all conditions stipulated by this provision have been met.
- Retain the documents supporting the conclusion.
An “excise-free” note in an invoice, consignment note, or product record does not in itself prove that the failure to charge excise duty is lawful. The accountant should have a related set of documents: the contract, source documents, product information, import or production documents, and an internal calculation supporting the tax position.
If the classification is disputed, it is advisable to obtain confirmation before reporting the transaction. Amending the product record after documents have been posted may affect calculations, registers, and balances.
Excise Duties in 2025 and Excise Duties in 2026: What Accountants Should Recheck
A calculation from the previous period cannot automatically be carried forward to a new excise year. When transitioning from 2025 to 2026, the accountant should recheck the current lists of goods, rates, units of measurement, rules for determining the tax base, transaction recognition dates, reporting forms, and requirements for accompanying documents.
It is useful to conduct a separate review of the settings:
- export a list of products marked as excisable;
- reconcile product records with the actual characteristics;
- check the units of measurement and conversion rules;
- test the calculation on standard and non-standard transactions;
- reconcile warehouse, sales, import, and tax register data;
- check whether 2025 rates or settings are being used in 2026 documents;
- designate persons responsible for updating statutory parameters.
Manually copying calculations from the previous year is particularly risky. Even if the company’s business model has not changed, the applicable rules may have changed. For marked imported excisable goods, the excise duty rate effective on the import date applies, and the amount of excise duty is subject to adjustment (Art. 553 of the Tax Code of the RK).
How to Organize Accounting and Control
It is useful to specify in the accounting policy or internal regulations who classifies goods, who monitors legislative changes, and who reviews the calculation. The accountant should not receive information about product characteristics only after the sale: the required parameters should preferably be incorporated into the product record creation and contract approval processes.
A control record may be maintained for each group of potentially excisable goods. It should specify the product description, basis for classification, applicable unit of measurement, source of the rate, calculation procedure, list of supporting documents, and date of the most recent review. This approach reduces the risk of different departments interpreting the same goods differently.
Before submitting reports, a control reconciliation of turnovers should be performed. Quantitative data on receipts, production, sales, returns, and balances should explain the final tax calculation. Discrepancies must be analyzed before the form is submitted, rather than after a notice is received.
If the company uses 1C, the specific configuration procedure depends on the software configuration and version. Therefore, section names and the sequence of actions should be checked against the documentation for the solution being used. After updating the database, it is useful to run a test transaction and compare the result with a manual calculation.
Frequently Asked Questions
What type of tax is excise duty? — It is an indirect tax associated with certain categories of goods and transactions. Whether it applies to a specific transaction is determined under the applicable tax rules and based on the product characteristics.
Where should excise duties be recorded in the accounts? — The accounting treatment depends on the type of transaction and the company’s role. Entries must be based on source documents, the tax calculation, and the settings of the accounting system being used.
Can the rate used in 2025 be applied in 2026? — For marked imported excisable goods, the rate effective on the import date applies; the amount of excise duty is subject to adjustment (Art. 553 of the Tax Code of the RK). Therefore, the previous year’s rate cannot be carried forward without comparing it against the import date.
If the documents state “excise-free,” is no additional verification required? — Verification is required. The wording in the document should be supported by the classification of the goods, the nature of the transaction, and the applicable legal provision.
How can it be determined whether goods are excisable? — Their actual characteristics and, where applicable, their classification code must be compared against the current list. A reliable conclusion cannot be reached based solely on a commercial name.
Sources
Tax Code of the Republic of Kazakhstan: Article 553 on the deadlines for paying excise duty on imported excisable goods and the application of the rate effective on the import date.