Producers of gasoline (excluding aviation) and diesel fuel exported are exempted from paying excise taxes, primeminister.kz reports.
By the end of the year, oil and gas refineries (excluding aviation) and diesel fuel (500 thousand tons of gasoline worth 12 billion tenge) sold for export are exempted from excise taxes.
According to the current legislation, the producer of petroleum products is the payer of the excise tax, regardless of the further sale within the Republic of Kazakhstan or for export, although the producer is not the owner of the oil and oil products received (the owner is the dealer). In this case, the export of excisable goods shall be exempted from excise duty.
The excise tax rate for gasoline production is 24,395 tenge per 1 ton, for diesel fuel production 9,300 (July-November), 540 tenge (from December to June for the sowing season) per 1 ton.
Thus, exported products should become cheaper by the amount of excise duty.
To administer the volume of refining and exporting petroleum products, a temporary procedure is being developed to provide information by the tax authority from the manufacturer and the contractor. Excise and customs data will also be used.
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