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

Home / Codes / 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, 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

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

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

     1. Upon the expiration of five working days following the date of delivery to the payer of the notification of repayment of arrears in customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest, the customs authority shall collect the specified arrears at the expense of the amounts of advance payments, overpaid customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest. for the relevant types of customs payments, taxes, or by ensuring the fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, compensation fees of the payer.

     In this case, arrears in customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest due to overpaid amounts of customs payments and (or) taxes for another type of customs payment and (or) tax are collected by the customs authority by offsetting in accordance with Chapter 11 and Article 141 of this Code.

     2. In accordance with this article, the customs authority shall inform the payer in writing about the collected amount of arrears on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest within two working days from the date of their collection.

 

 

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 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 »