Article 116. The main provisions on the collection of arrears on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest of the Code on Customs Regulation in the Republic of Kazakhstan

Home / Codes / Article 116. The main provisions on the collection of arrears on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest of the Code on Customs Regulation in the Republic of Kazakhstan

Article 116. The main provisions on the collection of arrears on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest of the Code on Customs Regulation in the Republic of Kazakhstan

1. The customs body shall take measures to collect arrears of customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest in accordance with this chapter.

Measures to collect arrears on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest specified in paragraph 3 of this article shall be carried out at the expense of the payer's money and (or) other property, including at the expense of overpaid customs payments, taxes, special, anti-dumping, countervailing duties, and (or) the amounts of advance payments, by ensuring the fulfillment of the obligation to pay customs duties and taxes, ensuring the fulfillment of the obligation to pay special, anti-dumping, countervailing duties, ensuring the fulfillment of the duties of a legal entity operating in the field of customs affairs, ensuring the fulfillment of the duties of an authorized economic operator, unless otherwise established by this Code and (or) the Treaty on the Union.

2. In order to collect arrears on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest, the customs authority shall send a notification on repayment of arrears on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest to the payer, including the person who bears a joint obligation with the payer, in accordance with the procedure specified in Article 117 of this Code.

3. Measures to collect arrears on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest include:

1) collection of arrears on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest due to overpaid amounts of customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest, due to advance payments, and due to enforcement of obligations to pay customs duties, taxes, and special, anti-dumping, countervailing duties in accordance with the procedure provided for in this chapter;

2) the use of the following methods to ensure repayment of arrears on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest:

accrual of penalties for the amount of arrears on customs payments, taxes, special, anti-dumping, countervailing duties;

suspension of spending operations on the payer's bank accounts;

suspension of cash flow operations;

making a decision on the restriction of the disposal of the payer's property;

3) the application of measures of compulsory collection of arrears on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest in the following order:

at the expense of money held in the payer's bank accounts;

from accounts of the payer's debtors;

due to the sale of the payer's limited property at his disposal.

4. If the mail operator returns the documents provided for in paragraph 1 of Article 117, paragraph 1 of Article 126, paragraphs 2 and 5 of Article 127 of this Code, due to the absence of the payer at the location, which were sent by the customs authority by registered mail with a notification, the customs authority at the location of the payer conducts an examination, the results of which are drawn up an act surveys.

5. The examination report shall specify:

place, date and time of compilation;

the position, surname, first name and patronymic (if it is indicated in the identity document) of the customs official who drew up the act;

name of the customs authority;

last name, first name and patronymic (if it is indicated in the identity document), name and number of the identity document, place of residence of the witnesses involved;

last name, first name, patronymic (if it is indicated in the identity document) or the name, place of residence or location, identification number of the payer;

information about the survey results.

The examination report is drawn up with the participation of witnesses.

Any adult capable citizens in the number of at least two people who are not interested in the outcome of the actions of the customs official and the payer may be invited as witnesses.

Officials of state bodies and employees, founders (participants) of the payer, are not allowed to participate as witnesses.

6. If the inspection report establishes that the payer is actually absent at the location, the date of delivery of the documents specified in paragraph 4 of this article is the date of drawing up the report.

7. Actions provided for in paragraphs three, four and five of subitem 2) and subitem 3) paragraph 3 of this Article shall be applied consistently, with the exception of a decision to restrict the disposal of the payer's property in the case specified in subparagraph 2) of the first part of paragraph 1 of Article 127 of this Code.

8. Collection of arrears on customs payments and taxes, special, anti-dumping, countervailing duties, penalties, and interest from an individual entrepreneur and a legal entity, including a structural subdivision of a foreign legal entity, shall be carried out in accordance with the procedure provided for in paragraph 3 of Article 116 of this Code, unless otherwise provided by this Code.

9. When collecting arrears on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest from an individual who is not an individual entrepreneur, the measure provided for in part two of this paragraph is carried out.

In case of non-repayment of the debt, the customs authority applies to the court with an application for a court order to recover the amounts owed on customs duties, taxes, special, anti-dumping, countervailing duties, penalties, and interest in accordance with the civil procedure legislation of the Republic of Kazakhstan.

Debt collection from an individual who is not an individual entrepreneur is carried out by enforcement authorities in accordance with the procedure established by the legislation of the Republic of Kazakhstan on enforcement proceedings and the status of bailiffs.

10. Measures to collect arrears on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest are not accepted in the following cases:

1) expiration of the limitation period provided for by this Code for the collection of arrears on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest;

2) the fulfillment of the obligation to pay customs duties and taxes has ceased in connection with the payment of customs duties and taxes or in connection with other circumstances provided for in paragraph 2 of Article 83 of this Code.;

3) the performance of the obligation to pay special, anti-dumping, countervailing duties has ceased in connection with the payment of special, anti-dumping, countervailing duties or in connection with other circumstances provided for in paragraph 2 of Article 136 of this Code;

4) recognition of arrears in customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, uncollectible due to the impossibility of collecting such arrears, penalties, interest;

5) in other cases determined by the Commission in respect of import customs duties, special, anti-dumping, countervailing duties;

6) in other cases provided for by this Code in respect of export customs duties and taxes;

7) if, in respect of goods that have been seized or arrested during the verification of a report of a criminal offense, during the proceedings in a criminal case or an administrative offense case, in respect of which a decision has been taken to return them and which are subject to customs declaration in accordance with this Code, in respect of the obligation to pay customs duties and taxes which arose before the decision on the return of such goods was made, within the period from the date of entry into force of one of the decisions specified in paragraph 4 of Article 159 of this Code., on the date of placing such goods in temporary storage or placing them under one of the customs procedures.

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Republic of Kazakhstan

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