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
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