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Taxation of activities in the field of production and circulation of cigarettes and other tobacco products

Cm. See also "State regulation of production and turnover of tobacco products in the Republic of Kazakhstan"; "Minimum retail prices for cigarettes in Kazakhstan" In accordance with the Law of the Republic of Kazakhstan "On State Regulation of the Production and Turnover of Tobacco Products", tobacco products are understood as products wholly or partially made from tobacco leaf and (or) other parts of a tobacco plant as raw materials prepared in such a way as to be used for smoking, sucking, chewing, sniffing or other methods of consumption, including using a tobacco heating system or any other Device. For tax purposes, the Tax Code of the Republic of Kazakhstan (NC) additionally provides f... [Read more]

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