Article 16. Declaration of turnover of petroleum products and the results of desk control The Law on State Regulation of Production and Turnover of Certain Types of Petroleum Products

Home / RLA / Article 16. Declaration of turnover of petroleum products and the results of desk control The Law on State Regulation of Production and Turnover of Certain Types of Petroleum Products

1. Persons engaged in the production and (or) sale of petroleum products are required to submit declarations on the turnover of petroleum products to the authorized body in the field of turnover of petroleum products.

2. On the basis of declarations on the turnover of petroleum products, accompanying invoices for goods and data from control metering devices, the authorized body in the field of turnover of petroleum products and (or) its territorial divisions conduct desk control. In the case of retail sales from mobile gas stations, desk control is carried out on the basis of declarations on the turnover of petroleum products and accompanying invoices for goods.

3. In cases of discrepancies revealed by the results of desk control in the field of state regulation of the production and turnover of petroleum products, a notification is given to the person engaged in the production and (or) sale of petroleum products within ten working days from the date of detection of such a violation.

The notification shall specify the surname, first name, patronymic (if any) or full name of the person engaged in the production and (or) sale of petroleum products, identification number, name of the tax service authority, date of notification, basis for sending the notification, and the procedure for appealing.

4. The notification must be delivered to the person engaged in the production and (or) sale of petroleum products, or his representative personally against signature or in any other way confirming the fact of dispatch and receipt.

A notification sent by registered mail with a notification or in electronic form through electronic communication channels that ensure guaranteed delivery of messages is considered delivered from the date of receipt of the response by the postal or other communication organization or after five working days from the date of sending the notification in electronic form.

The notification is executed by the person engaged in the production and (or) sale of petroleum products within thirty calendar days from the day following the day of delivery (receipt).

The Law of the Republic of Kazakhstan dated July 20, 2011 No. 463-IV.

This Law regulates public relations arising in the process of production and turnover of certain types of petroleum products: gasoline, aviation and diesel fuel, fuel oil, road bitumen.

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Republic of Kazakhstan

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