Article 479. The procedure for reviewing the complaint of the Code of Customs Regulation in the Republic of Kazakhstan
1. A reasoned decision is made on the complaint within no more than thirty working days from the date of registration of the complaint, and on complaints from large taxpayers subject to monitoring in accordance with the tax legislation of the Republic of Kazakhstan – no more than forty-five working days from the date of registration of the complaint, except in cases of extension and suspension of the time limits for consideration of the complaint in accordance with Article 481 of this Code. The Code.
2. When considering a complaint, the authorized body has the right to appoint an unscheduled on-site customs inspection in accordance with the procedure established by Article 418 of this Code.
The term of consideration of a complaint may be extended and/or suspended in accordance with the procedure established by Article 481 of this Code.
The complaint is considered within the scope of the contested issues.
If the persons referred to in paragraph 2 of Article 475 of this Code submit documents for consideration of the complaint that they did not submit during the inspection, the authorized body, when reviewing such documents, has the right to establish their authenticity during the scheduled on-site customs inspection.
The authorized body, when considering a complaint, has the right:
1) send requests to the person who filed the complaint and (or) to the customs authority to provide additional information or explanations in writing on the issues set out in the complaint;
2) to send inquiries to the state bodies of the Republic of Kazakhstan, as well as to the relevant bodies of foreign states and other organizations on issues within the competence of such bodies and organizations;
3) hold meetings with the person who filed the complaint on the issues outlined in the complaint;
4) request explanations from the customs officials who participated in the inspection on the issues that have arisen.
It is prohibited to interfere with the activities of the authorized body in the exercise of its powers to consider the complaint and to exert any influence on persons involved in the consideration of the complaint.
President
Republic of Kazakhstan
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