The main goal of this document is to increase excise tax revenues to the republican budget. It is also aimed at strengthening control over the import of goods into the country and optimizing tax administration.
In particular, the rules for taxation of trade in markets and their surroundings have been clarified, and the conditions for applying the patent system have been changed. New requirements have been introduced for importers from the Eurasian Economic Union, including an expansion of the grounds for refusing to issue a certificate of tax registration.
Additionally, the resolution lists the deadlines for implementing labeling for certain excise goods. It also provides for the possibility of using a bank guarantee instead of depositing funds into the tax authority's deposit account when importing alcoholic beverages.
Furthermore, the powers of tax authorities have been expanded, which will allow for better control over the accounting and movement of goods, including petroleum products.
This resolution will come into effect 10 days after its signing.
