Article 480. Making a decision on the results of consideration of the complaint of the Code on Customs Regulation in the Republic of Kazakhstan
1. The authorized body shall establish an Appeal Commission to consider complaints about the notification.
The composition and regulations of the Appeals Commission are approved by the authorized body.
Upon completion of consideration of the complaint, the authorized body makes a decision in writing, taking into account the decision of the Appeal Commission.
2. When considering complaints about the notification, all uncertainties and unresolved issues of the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan are accepted in favor of the person who filed the complaint.
3. Based on the results of consideration of the complaint, the authorized body makes one of the following decisions::
leave the appealed notice unchanged and the complaint without satisfaction;
to cancel the appealed notification in whole or in part.
4. The decision on the complaint in writing is sent or handed over to the person who filed the complaint, and a copy is sent to the customs authority that issued the notification.
5. In case of cancellation of the appealed notification in part based on the results of consideration of the complaint, the customs authority that issued the notification shall issue a notification on the results of consideration of the complaint against the notification and send it to the person who filed the complaint no later than five working days from the date of the decision on the complaint. The form of notification of the results of consideration of the complaint against the notification is approved by the authorized body.
The decision of the authorized body, made on the basis and in accordance with the procedure established by this Code, is mandatory for execution by the customs authorities.
The notification is sent by the customs authority or delivered against signature.
In this case, a notification sent by one of the following methods is considered served in the following cases::
1) by registered mail with notification – from the date of the mark in the notification of the postal or other communication organization;
2) electronically – from the date of delivery of the document to the web application.
The specified method applies to the payer:
registered as a user of the information system of the customs authority in accordance with the procedure determined by the authorized body;
registered as an electronic taxpayer in accordance with the procedure established by the tax legislation of the Republic of Kazakhstan;
from the date of delivery of the document to the user's personal account on the Digital Government web portal.
This method applies to taxpayers registered on the digital Government web portal
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
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