Article 419. The procedure for handing over and executing the notification of the results of the audit of the Code on Customs Regulation in the Republic of Kazakhstan
1. Notification of the results of the inspection shall be sent to the person being checked no later than five working days from the date of delivery of the on-site customs inspection report, unless otherwise specified in paragraph 7 of this Article.
2. Notification of the results of the audit is sent to the person being checked, regardless of whether he is held administratively or criminally liable.
3. The notification of the inspection results must specify:
1) payer's identification number;
2) last name, first name, patronymic (if it is indicated in the identity document) or the name of the payer, place of residence or location of the payer;
3) the name of the customs authority;
4) date and number of registration of the notification;
5) the amount of customs payments, taxes, special, anti-dumping, countervailing duties, and interest accrued based on the results of an on-site customs inspection;
6) the amount of penalties as of the date of notification;
7) the requirement to fulfill the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, penalties, interest;
8) the basis for sending the notification;
9) the procedure for calculating penalties in case of non-payment within the time period established by this Code of customs duties, taxes, special, anti-dumping, countervailing duties, the procedure for calculating interest;
10) the appeal procedure;
11) the requirement to eliminate violations that did not affect the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, penalties, interest;
12) the requirement to make adjustments to the declaration of goods.
4. Notification of the results of the inspection shall be sent or handed over to the person being checked in accordance with the procedure established by Article 416 of this Code.
5. The requirements contained in the notification of the results of the audit are subject to execution within thirty working days from the day following the date of delivery of the notification to the person being checked, except in the case of an appeal by the person being checked against the specified notification.
6. If the inspected person agrees with the accrued amounts of customs duties, taxes, special, anti-dumping, countervailing duties, penalties, and interest specified in the notification of the inspection results, the deadlines for fulfilling the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, penalties, and interest may be extended by sixty working days upon request. the person being checked with the payment schedule attached.
In this case, the specified amount is payable to the budget with a penalty charge for each day of the extension of the payment period and is paid in equal installments every fifteen working days of the specified period.
The period of performance of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, penalties, and interest in accordance with the procedure provided for in this paragraph, for the payment of accrued amounts of customs duties, taxes, special, anti-dumping, countervailing duties, penalties, and interest based on the results of a customs inspection, in the event of an appeal against the results of the inspection, is not subject to extension.
7. If, upon completion of the on-site customs inspection, violations of the customs legislation of the Eurasian Economic Union, customs and (or) other legislation of the Republic of Kazakhstan are not established, notification of the results of the customs inspection will not be issued.
8. Excluded by the Law of the Republic of Kazakhstan dated 05.01.2021 No. 407-VI (effective ten calendar days after the date of its first official publication). The footnote. Article 419 as amended by the Law of the Republic of Kazakhstan dated 05.01.2021 No. 407-VI (effective ten calendar days after the date of its first official publication).
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
