Article 118. Procedure for handing over and executing a notification of repayment 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. Notification of repayment of arrears on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest must be delivered to the payer personally against signature or in any other way confirming the fact of dispatch and receipt, unless otherwise provided by this article.
In this case, a notification sent by one of the following methods is considered to have been delivered to the payer in the following cases::
1) by registered mail with notification – from the date of the payer's mark in the notification of the mail operator;
2) electronically – from the date of notification delivery to the web application. This method applies to a payer registered as an electronic taxpayer in accordance with the procedure established by the tax legislation of the Republic of Kazakhstan.
2. If the postal operator or the communication operator returns the notification of repayment of arrears in customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest, the date of delivery of such notification is the date of drawing up the inspection report in accordance with the procedure established by paragraph 6 of Article 116 of this Code.
3. An appeal against a notification of repayment of arrears in customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest shall not suspend the implementation of measures provided for in paragraph 3 of Article 116 of this Code, except in cases provided for by the legislation of the Republic of Kazakhstan.
President
Republic of Kazakhstan
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