Article 106. Accounting of calculated, accrued, and paid amounts of customs duties, customs duties, taxes, penalties, and interest of the Code on Customs Regulation in the Republic of Kazakhstan

     1. Accounting of advance payments, calculated, accrued, and paid amounts of customs duties, customs duties, penalties, and interest shall be carried out by the customs authority by maintaining the payer's personal account.

     2. A payer's personal account is a document in electronic form that reflects the amounts of customs duties, customs duties, taxes, penalties, and interest calculated, accrued, and paid (including those credited and refunded) as a result of fulfilling the obligation to pay the amounts of customs duties, customs duties, taxes, penalties, and interest.

     3. The procedure for maintaining the payer's personal account is determined by the authorized body.

     4. The payer's personal account is maintained in the national currency of the Republic of Kazakhstan.

     5. The calculated amount of customs duties, customs duties, taxes is the amount of customs duties, customs duties, taxes, including including an increase or decrease in the amount of customs duties, customs duties, taxes, determined by:

     1) by the payer in the goods declaration or other customs document;

     2) by the customs authority in the cases established by Articles 83 and 399 of this Code.

     6. The accrued amount of customs duties, customs duties, taxes, penalties, and interest is the amount of customs duties, customs duties, taxes, penalties, and interest, including an increase or decrease in the amount of customs duties, customs duties, taxes, penalties, and interest calculated by the customs authority:  

     1) excluded by the Law of the Republic of Kazakhstan dated 05.01.2021 No. 407-VI (effective ten calendar days after the date of its first official publication);      

2) excluded by the Law of the Republic of Kazakhstan dated 05.01.2021 No. 407-VI (effective ten calendar days after the date of its first official publication);;      

3) excluded by the Law of the Republic of Kazakhstan dated 05.01.2021 No. 407-VI (effective ten calendar days after the date of its first official publication);;      

4) excluded by the Law of the Republic of Kazakhstan dated 05.01.2021 No. 407-VI (effective ten calendar days after the date of its first official publication);.        

7. The balance of payments in the payer's personal account for customs duties, customs duties, taxes, penalties, and interest is calculated in accordance with the procedure determined by the authorized body.

     8. An extract from the payer's personal account on the status of settlements with the budget for customs duties, customs duties, taxes, penalties, interest or for certain types of customs duties, customs duties, taxes shall be issued by the customs authority upon the application of the payer within one working day from the date of registration of such application with the customs authority.

President    

Republic of Kazakhstan     

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