Comment to Article 214. Evasion of customs duties and duties of the Criminal Code of the Republic of Kazakhstan of the Criminal Code of the Republic of Kazakhstan
1. Evasion from payment of customs duties, taxes, customs duties, license fees or other large-scale payments, —
is punishable by a fine in the amount of five hundred to seven hundred monthly calculation indices or in the amount of the convicted person's salary or other income for a period of five to seven months, or correctional labor for up to one year, or restriction of liberty for up to two years, or arrest for up to four months, or imprisonment for up to one year old.
2. The same act committed by:
a) repeatedly;
b) by an official using his official position;
c) an organized group or a criminal community (criminal organization), —
is punishable by a fine in the amount of seven hundred to one thousand monthly calculation indices or in the amount of the convicted person's salary or other income for a period of seven months to one year, or correctional labor for a term of one to two years, or restriction of liberty for a term of up to three years, or arrest for a term of four to six months, or imprisonment for a term of up to three years. Note. Customs evasion is considered to have been committed on a large scale if the value of unpaid customs payments exceeds one thousand monthly calculation indices.
Customs payments are monetary funds collected by customs authorities from persons involved in the process of moving goods and vehicles across the customs border of the Republic of Kazakhstan. Payment of payments is one of the main conditions of operations related to foreign trade.
Crimes in the sphere of economic activity of the state undermine the foundations of its functioning by limiting revenues to the republican budget from customs duties and taxes, affect the formation of foreign exchange reserves necessary to stabilize the exchange rate of the national currency, and encroach on strategic interests related to the extraction and use of raw natural resources.
Customs crimes should be understood as a criminal encroachment on a certain type of economic activity, combined with simultaneous encroachment on customs rules, causing harm to both relations in the field of economic activity and the organization of customs affairs in the Republic of Kazakhstan.
The public danger of a crime is that it violates the procedure and conditions for collecting customs duties and taxes, customs clearance when goods and vehicles are transported across the customs border of the Republic of Kazakhstan, resulting in significant damage to the economy of our state.
The object of the crime in question is the economic and financial interests of the state, as well as the relations that arise between taxpayers and the State.
The subject of the crime is customs payments and fees, the concept of which is given in art. 7 of the Customs Code of the Republic of Kazakhstan dated April 5, 2003. These include: customs duties, taxes, customs fees, as well as customs fees for issuing licenses or other customs duties. The basis for calculating customs payments is the customs value of goods and vehicles transported as goods across the border of the Republic of Kazakhstan.
The objective side of this crime is characterized by action or omission in the form of evasion from customs duties and taxes.
Evasion from paying customs duties is socially dangerous, criminally punishable, intentional acts provided for and prohibited by criminal law, aimed at full or partial non—payment of customs duties prescribed in accordance with the law within the prescribed period.
Avoidance refers to the following alternative actions:
- a statement in the customs declaration and other documents necessary for customs purposes of false information about the customs value, customs regime, or the country of origin of goods or vehicles, which entailed exemption from customs duties and taxes or underestimation of their amount.;
- submission to the customs authority of documents containing false information giving the right to refund paid customs duties, receive payments and other refunds, or not return them, or return them incompletely or without proper documents;
- non-payment of customs duties to the customs authority in accordance with the procedure, amounts and within the established time limits, if such non-payment occurred without valid reasons;
- submission to the customs authority of forged financial documents confirming the fact of payment or providing security for the payment of customs duties;
- a statement to the customs authority of other false information that resulted in non-payment of customs duties.
During the transit movement of goods through the territory of the state, the most common method is "false transit", when goods are sold on the territory of the state without customs duties and payments; when sending purchased goods for export, cases of "false exports" are not uncommon; When goods are delivered under customs control, cases of non-receipt of goods at the customs office of destination are not uncommon, that is, non-payment of customs duties and smuggling of goods are committed, usually involving fictitious registration by customs officials of documents for their delivery; when making payments under contracts, the most common is non-return of funds in foreign currency from abroad.
Evasion of customs duties and duties, as a type of customs crime in the field of entrepreneurial activity, should be understood as a criminal encroachment on the economic activity of the state in the formation of budgetary funds and the normal activities of customs authorities in the collection of customs duties, taxes, customs duties, license fees and other payments, if there is evasion of their payment in on a large scale.
The disposition of the crime provided for in Article 214 of the Criminal Code of the Republic of Kazakhstan is a blank. In order to give a correct criminal legal assessment of a socially dangerous act committed in the field of customs taxation, law enforcement agencies have to refer not only to the norms of criminal law, but also to other branches of law (civil, financial, customs, administrative).
Section 9 of the Customs Code of the Republic of Kazakhstan regulates the customs clearance of goods or vehicles, Chapter 34 of the said Code regulates the movement of goods and vehicles by individuals, and Chapter 48 of the Customs Code regulates the declaration of goods. In this case, customs payments and taxes are paid before or on the day of acceptance of the customs declaration. If the customs declaration has not been filed within the established time limits, the time limits for payment of customs duties and taxes are calculated from the date of expiry of the time limits for filing the customs declaration. By decision of the customs authority, the payer may be granted a deferral or installment payment of customs duties. The deferral and installment payment of customs duties may not exceed three months from the date of acceptance of the customs declaration.
A mandatory sign of the objective side of the crime in question is a large amount of unpaid customs duties or fees, which, in accordance with the note to art. 214 of the Criminal Code of the Republic of Kazakhstan, is recognized as an amount exceeding one thousand monthly calculation indices.
The amount of evasion from payment of customs duties and taxes is determined on the basis of the amount of these payments that had to be paid in accordance with the current customs and tariff rules. The crime is considered completed from the moment of causing a large-scale injury.
The subject of the crime is the payer of customs duties and taxes. Declarants or other interested persons are recognized as payers. A declarant (Article 7 of the Customs Code of the Republic of Kazakhstan) is a person who moves goods across the border, who declares, presents and presents goods and vehicles on his own behalf.
A person moving goods (art. 7 of the Customs Code of the Republic of Kazakhstan) is a person who is the owner of the goods, their buyer, owner, or acting in another capacity sufficient in accordance with the legislation of the Republic of Kazakhstan to perform actions with the goods on his own behalf.
A customs broker (Chapter 51 of the Customs Code of the Republic of Kazakhstan) is a customs clearance specialist who has received a qualification certificate from the Central customs authority of the Republic of Kazakhstan and is on the staff of a legal entity licensed by the central customs authority of the Republic of Kazakhstan to operate as a customs broker.
On the subjective side, the crime being analyzed is committed only with direct intent. A person is aware that he is evading customs duties and taxes by acting or omitting on a large scale and wishes to do so. In cases where, during customs control, purely arithmetical errors are detected in calculating customs payments due, that is, committed through negligence, these actions will not entail liability under art. 214 of the Criminal Code of the Republic of Kazakhstan. The qualifying signs of this crime are:
- repeatedly;
- committed by an official of the customs authority using his official position;
- an organized group or a criminal community (criminal organization).
Repetition means committing a criminally punishable evasion of customs duties and taxes two or more times, if the person has not been released from criminal liability for the previously committed evasion (Articles 65, 68, 69, 76 of the Criminal Code of the Republic of Kazakhstan) or the criminal record has not been removed or expunged in accordance with the procedure established by law (Article 77 of the Criminal Code of the Republic of Kazakhstan).
Осы баптың 1-бөлігінде көзделген, кеден органының лауазымды адамы өзінің қызметтік жағдайын пайдалана отырып жасаған іс-әрекет. Олар қызметтің борышы бойынша кедендік төлемдер мен алымдардың төленуіне бақылауды жүзеге асыруға міндетті тұлға деп танылады.
Кедендік ресімдеу кезеңінде кеден органдарының қызметкерлері пара бергені үшін тауарларды кедендік төлемдер мен алымдарды төлеуден толық не ішінара жалтарумен еркін айналымға шығаруды жүзеге асырған кезде лауазымдық қылмыстар көп жағдайда жасалады.
Бір немесе бірнеше қылмыс жасау үшін алдын ала біріккен екі немесе одан да көп адамнан тұратын тұрақты топ ұйымдасқан топ деп танылады. Ұйымдасқан топты құрған не оны басқарған адамдар, егер ниет осы қылмыстарды жасауға бағытталған болса, ҚР ҚК 214 және 235-баптарының жиынтығы бойынша жауапты болады.
Қылмыстық қоғамдастық (қылмыстық ұйым) ауыр немесе аса ауыр қылмыстар жасау үшін құрылған ұйымшыл ұйымдасқан топ не сол мақсаттарда құрылған ұйымдасқан топтардың бірлестігі деп танылады. Егер қылмыстық қоғамдастықты ҚР ҚК 214-бабының 2-бөлігіне қатысты қарайтын болсақ, онда ауыр және аса ауыр қылмыстар жасау мақсатына қатысты проблема туындайды, өйткені бұл әрекет ауыр және аса ауыр қылмыстар санатына жатпайды. Осылайша, 2-баптың "в" тармағында көзделген біліктілік белгісін қолдану. ҚР ҚК-нің 214-і қылмыстық қоғамдастықтың іс-әрекет жасауын көрсете отырып, ұйымшыл ұйымдасқан топ кедендік төлемдер мен алымдарды төлеуден жалтарудан басқа, ауыр немесе аса ауыр санатқа жататын басқа да қылмыстар жасауды мақсат еткен кезде ғана орын алуы мүмкін.
Қазақстан Республикасының Еңбек сіңірген қайраткері, заң ғылымдарының докторы, профессор, Қазақстан Ұлттық Жаратылыстану ғылымдары академиясының академигі И. Ш. БОРЧАШВИЛИДІҢ Қазақстан Республикасының Қылмыстық Кодексіне 2007 жылғы түсініктемесі
Актінің өзгертілген күні: 02.08.2007 актінің қабылданған күні: 02.08.2007 қабылданған орны: жоқ актіні қабылдаған Орган: 180000000000 әрекет аймағы: 100000000000 норма шығарушы орган берген НҚА тіркеу нөмірі: 167 акт мәртебесі: new құқықтық қатынастар саласы: 028000000000 акт нысаны: COMM Заң күші: 1900 акт тілі: rus
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
