Payment for services is made exclusively to the company's account. For your convenience, we have launched Kaspi RED 😎

Home / Codes / Article 121. Recognition of amounts owed on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest as uncollectible and their cancellation by the Code on Customs Regulation in the Republic of Kazakhstan

Article 121. Recognition of amounts owed on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest as uncollectible and their cancellation by the Code on Customs Regulation in the Republic of Kazakhstan

АMANAT партиясы және Заң және Құқық адвокаттық кеңсесінің серіктестігі аясында елге тегін заң көмегі көрсетілді

Article 121. Recognition of amounts owed on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest as uncollectible and their cancellation by the Code on Customs Regulation in the Republic of Kazakhstan

     1. The amounts of arrears in customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest, which have proved impossible to collect, shall be deemed uncollectible for one of the following reasons:

     1) liquidation of the organization in accordance with the legislation of the Republic of Kazakhstan;

     2) declaring bankruptcy;

     3) the death of an individual or the declaration of his death on the basis of a court decision that has entered into legal force.

     2. The amounts of debt specified in paragraph 1 of this Article shall be written off in accordance with the procedure determined by the authorized body.

 

 

President    

Republic of Kazakhstan     

© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan  

 

 Constitution Law Code Standard Decree Order Decision Resolution Lawyer Almaty Lawyer Legal service Legal advice Civil Criminal Administrative cases Disputes Defense Arbitration Law Company Kazakhstan Law Firm Court Cases 

Article 122. Collection of arrears on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest due to the amounts of advance payments, overpaid customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest, by ensuring the fulfillment of obligations to pay customs duties, taxes of the Code on Customs Regulation in the Republic of Kazakhstan

Article 122. Collection of arrears on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest due to the amounts of advance payments, overpa...

Read completely »

Article 246. Illegal actions with respect to property restricted at the disposal of the taxpayer's tax arrears, the payer's arrears on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest in case of their accrual of the Criminal Code of the Republic of Kazakhstan, the Criminal Code of the Republic of Kazakhstan

Article 246. Illegal actions with respect to property restricted at the disposal of the taxpayer's tax arrears, the payer's arrears on customs payments, taxes, special, anti-d...

Read completely »

State duty

State dutyThe state duty in accordance with Article 607 of the Code of the Republic of Kazakhstan "On Taxes and Other mandatory Payments to the Budget" (Tax Code) is a mandato...

Read completely »

Статья 132. Порядок реализации ограниченного в распоряжении имущества плательщика в счет задолженности по таможенным платежам, налогам, специальным, антидемпинговым, компенсационным пошлинам, пеней, процентов Кодекса О таможенном регулировании в Республике Казахстан

Статья 132. Порядок реализации ограниченного в распоряжении имущества плательщика в счет задолженности по таможенным платежам, налогам, специальным, антидемпинговым, компенсац...

Read completely »

Export Customs duty

Export Customs duty The plaintiff accounted for these expenses based on the Order of the Minister of National Economy of the Republic of Kazakhstan dated February 17, 2016 No....

Read completely »