In 2026, Appendix 400.05 is completed as part of the excise tax return, Form 400.00, for a calendar month and submitted together with the return no later than the 15th day of the second month following the reporting month (Article 551 of the Tax Code of the Republic of Kazakhstan). In the appendix, transactions are allocated by type of petroleum product and among the lines provided in the form, while the figures are reconciled with source documents and accounting data.
When preparing the appendix, it is necessary to use the form and completion procedure applicable to the 2026 reporting period. The excise tax period is a calendar month; therefore, the appendix includes figures specifically for the relevant month rather than cumulative figures from the beginning of the year (Article 551 of the Tax Code of the Republic of Kazakhstan).
Transactions for Which Form 400.05 Is Used
Appendix 400.05 is intended to provide details of transactions involving petroleum products for which the form contains separate sections and lines. These include gasoline, excluding aviation gasoline, diesel fuel, gasohol, benzanol, naphtha solvent, a mixture of light hydrocarbons, and environmentally friendly fuel.
The form also provides details of certain transactions involving petroleum products that form part of a bankruptcy estate, are confiscated or ownerless, have passed to the state by right of inheritance, or have been transferred into state ownership free of charge. Such figures are reported in the designated lines and are not combined with ordinary sales.
When completing the form, it is important to determine not only the type of petroleum product but also the substance of the transaction. The form provides different levels of detail, particularly for wholesale and retail sales, shipment to the entity’s own structural subdivisions for subsequent sale, contributions to charter capital, and the movement of petroleum products by a producer from the production address.
Before completing the form, the accountant should verify:
- the type of petroleum product and the corresponding section of the appendix;
- the substance of the transaction and the documents used to formalize it;
- whether the sale is wholesale or retail;
- whether the petroleum product was purchased in Kazakhstan or imported, if the form provides for such detail;
- whether it was shipped to the entity’s own structural subdivision;
- whether there was a contribution to charter capital or movement from the production address;
- whether there are transactions involving petroleum products that form part of a bankruptcy estate or have passed into state ownership;
- whether the quantity and type of goods correspond to the source documents, accounting registers, and return figures.
The line is selected based on the combination of transaction attributes. The name of the goods or counterparty alone is insufficient for classification: the type of sale, the origin of the petroleum product, and the actual substance of the business transaction must be taken into account.
Figures to Be Reported in the Form
For each transaction, the figures are entered in the columns of the relevant line of the appendix. The tax base, rate, and excise tax amount are reported separately in the columns provided in the form.
Column A is intended for the tax base for the relevant transaction in tonnes.
Column B indicates the excise tax rate applicable to the reported type of petroleum product and transaction in the reporting period.
Column C reports the excise tax amount for the relevant taxable transaction.
Before entering the figures, the quantity of petroleum products is reconciled with the source documents and accounting registers. Particular attention is paid to the unit of measurement: if records are also maintained in litres or other units, the figure is transferred to the appendix in the unit specified by the form, while retaining the supporting calculation.
If different types of transactions involving the same petroleum product were conducted during one month, they are classified separately. Wholesale sales are not combined with retail sales, and special transactions are not included in ordinary sales when separate lines are provided for them.
Amounts and quantitative figures are reported only for the reporting calendar month. This procedure corresponds to the tax period established for excise tax (Article 551 of the Tax Code of the Republic of Kazakhstan).
How to Report Gasoline Transactions
In the “Gasoline (excluding aviation gasoline)” section, transactions are allocated between the wholesale and retail sales lines. First, the type of sale should be determined, after which the details provided by the form should be selected based on the origin of the goods and the substance of the transaction.
Line 400.05.001 is used for figures relating to wholesale sales of gasoline. The total for this line is reconciled with its component breakdowns 400.05.001 I–V.
The breakdowns of line 400.05.001 distinguish:
- 400.05.001 I — wholesale sales of gasoline;
- 400.05.001 II — wholesale sales of gasoline purchased in Kazakhstan or imported;
- 400.05.001 III — shipment of gasoline to the entity’s own structural subdivisions for subsequent sale;
- 400.05.001 IV — transactions involving gasoline from a bankruptcy estate, as well as confiscated or ownerless gasoline, gasoline that has passed to the state by right of inheritance, or gasoline transferred to the state free of charge;
- 400.05.001 V — movement of gasoline by the producer from the production address.
Line 400.05.002 is intended for retail sales of gasoline. The relevant breakdown within this line is selected according to the substance of the transaction. Retail sales of gasoline purchased in Kazakhstan or imported, the transfer of gasoline as a contribution to charter capital, and transactions involving special categories of petroleum products are analyzed separately if the form provides separate items for them.
When choosing between lines 400.05.001 and 400.05.002, the determining factor is the nature of the sale. The transaction is then assigned to the appropriate breakdown. All gasoline transactions may not be combined in a single item if their attributes correspond to different lines of the appendix.
The final gasoline figures should be reconciled with turnover for the reporting calendar month. Transactions from another month are not included in the appendix because the excise tax period is a calendar month (Article 551 of the Tax Code of the Republic of Kazakhstan).
How to Report Transactions Involving Diesel Fuel and Other Petroleum Products
Appendix 400.05 contains separate sections for transactions involving diesel fuel, gasohol, benzanol, naphtha solvent, a mixture of light hydrocarbons, and environmentally friendly fuel. Figures for each type of petroleum product are reported in the section designated for it.
In the relevant section, the line is selected based on the nature of the sale, the origin of the petroleum product, and other transaction attributes provided by the form. Data for different types of petroleum products are not combined in one line, even if the sale is made to the same buyer or documented by the same source document.
If both wholesale and retail transactions involving the same petroleum product took place during the month, they are reported separately. Likewise, shipments to a structural subdivision, contributions to charter capital, movements by the producer, and special categories of petroleum products are reported separately when the form provides dedicated lines for such transactions.
For 2026 reporting, the version of the form applicable to the relevant reporting month should be used. Line numbers and algorithms from a previously saved template are transferred only after comparison with the current form.
What to Check Before Completing Form 400.05
It is convenient to perform the practical review in the following sequence:
- Determine the reporting calendar month for which the return is prepared.
- Prepare a list of the types of petroleum products for which transactions are reported during that month.
- Match each type of petroleum product to the relevant section of the appendix.
- Separate wholesale and retail sales.
- Verify the origin of the petroleum product if it affects the choice of breakdown.
- Separately identify shipments to the entity’s own structural subdivisions, contributions to charter capital, and movements by the producer.
- Identify transactions involving petroleum products from a bankruptcy estate and other special categories provided by the form.
- Reconcile the quantity in tonnes with source documents and accounting registers.
- Verify the rate indicated in Column B with regard to the reporting period, type of petroleum product, and transaction.
- Recalculate the excise tax amount in Column C.
- Reconcile the total lines with their component breakdowns.
- Verify that the appendix totals correspond to the figures in return 400.00.
Particular attention is required when one transaction has several classification attributes. For example, for retail sales of gasoline purchased in Kazakhstan or imported, first select the gasoline section and the retail nature of the sale, and then the breakdown provided for the origin of the goods.
After completion, it is useful to perform a reverse reconciliation: trace each line of the appendix back to the source document and accounting register. This check helps identify the duplicate inclusion of a transaction, an omitted document, or the combination of figures that should be reported separately.
Deadlines and Filing of the Return
Appendix 400.05 is submitted as part of the excise tax return, Form 400.00. The excise tax period is a calendar month. As a general rule, an excise taxpayer submits the return to the tax authority at its location no later than the 15th day of the second month following the reporting tax period (Article 551 of the Tax Code of the Republic of Kazakhstan).
For example, the deadline is determined not from the date of an individual transaction but from the end of the reporting calendar month. When preparing the reporting documents, the accountant should verify that all figures in the appendix relate to the same period as that specified in return 400.00.
For an excise taxpayer that has structural subdivisions, the Tax Code of the Republic of Kazakhstan provides for an appendix calculating the excise tax amount for the relevant structural or territorial subdivision. It is submitted with the excise tax return to the tax authority at the location of that subdivision (Article 551 of the Tax Code of the Republic of Kazakhstan).
A separate obligation applies to the import of excisable goods from the territories of EAEU member states: the application for the import of goods and payment of indirect taxes and the prescribed documents must be submitted no later than the 20th day of the month following the month in which the imported excisable goods were recognized in the accounting records (Article 551 of the Tax Code of the Republic of Kazakhstan). This deadline should not be confused with the general deadline for filing the excise tax return.
Questions and Answers
What Is Reported in Form 400.05?
The appendix provides details of transactions involving gasoline, excluding aviation gasoline, diesel fuel, gasohol, benzanol, naphtha solvent, a mixture of light hydrocarbons, and environmentally friendly fuel in the lines provided by the form. The type of petroleum product and the nature of the transaction are determined separately.
For What Period Is the Appendix Completed?
For a calendar month, because a calendar month is recognized as the excise tax period (Article 551 of the Tax Code of the Republic of Kazakhstan).
In What Units Is the Tax Base Reported?
In Column A of the relevant sections, the tax base is reported in tonnes. The figure must be reconciled with the source documents and accounting registers.
Where Are Wholesale Sales of Gasoline Reported?
In line 400.05.001, with a breakdown in lines 400.05.001 I–V depending on the substance of the transaction.
Where Are Retail Sales of Gasoline Reported?
Line 400.05.002 and its related breakdowns are intended for them. The specific item is selected based on the origin of the gasoline and the nature of the transaction.
Can Different Transactions Involving the Same Petroleum Product Be Combined?
Figures are combined only within a single line provided by the form. Wholesale and retail sales, as well as special types of transactions, are reported separately if different items are provided for them.
What Is the Deadline for Filing the Return?
As a general rule, the excise tax return is submitted no later than the 15th day of the second month following the reporting calendar month (Article 551 of the Tax Code of the Republic of Kazakhstan).
What Deadline Applies to Imports from the EAEU?
The application for the import of goods and payment of indirect taxes and the prescribed documents must be submitted no later than the 20th day of the month following the month in which the imported excisable goods were recognized in the accounting records (Article 551 of the Tax Code of the Republic of Kazakhstan).