Article 128. Measures of compulsory collection of arrears on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, percentages of the Code on Customs Regulation in the Republic of Kazakhstan
1. The customs authorities shall apply measures of compulsory collection of arrears on customs payments, taxes, special, anti–dumping, countervailing duties, penalties, and interest of the payer - a legal entity, a structural subdivision of a legal entity, a non-resident operating in the Republic of Kazakhstan through a permanent establishment, or an individual entrepreneur.
2. Measures of compulsory collection of arrears on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest are not applied in the following cases:
1) initiation of bankruptcy proceedings – from the date of the court ruling on the initiation of bankruptcy proceedings;
2) the application of the rehabilitation procedure in relation to the payer – from the date of the court ruling on the initiation of rehabilitation proceedings;
3) compulsory liquidation of second–tier banks, insurance (reinsurance) organizations - from the date of entry into force of the court decision on compulsory liquidation;
3-1) compulsory termination of the activities of branches of non-resident banks of the Republic of Kazakhstan, branches of insurance (reinsurance) organizations of non-residents of the Republic of Kazakhstan – from the date of adoption by the authorized body for regulation, control and supervision of the financial market and financial organizations of the decision to revoke the license;
4) approval by the court of an agreement on debt restructuring – from the date of entry into force of the court ruling on the approval of such an agreement.
3. Compulsory collection of arrears on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest is carried out in the following order:
1) at the expense of money held in bank accounts;
2) from accounts of debtors;
3) through the sale of limited available property.
4. In case of non-payment by a structural subdivision of a legal entity of arrears in customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest within forty working days after delivery 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 amount of arrears in customs payments., taxes, special, anti-dumping, countervailing duties, penalties, interest by applying enforcement measures to the payer – the legal entity that created this structural unit.
In the event of non-repayment of arrears on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest of a structural subdivision of a legal entity after applying enforcement measures to it in accordance with the procedure specified in part one of this paragraph, if the legal entity has more than one structural subdivision, the customs authority shall apply the enforcement measure specified in subparagraph 1) paragraph 3 of this article, simultaneously to all structural divisions of such a legal entity.
5. In case of non-payment of arrears by a legal entity within forty working days after delivery of the notification of repayment of arrears on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest, the customs authority shall collect the amount of arrears on customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest by applying enforcement measures. to payers – structural divisions of a legal entity.
The footnote. Article 128 as amended by the Laws of the Republic of Kazakhstan dated December 27, 2019 No. 290-VI (effective after ten calendar days after the date of its first official publication); dated January 02, 2021 No. 399-VI (effective from December 16, 2020).
President
Republic of Kazakhstan
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