Comment to Article 524. Failure to notify the State revenue authority of the arrival of goods The Code of the Republic of Kazakhstan on Administrative Offences
Failure to notify the state revenue authority upon importation of goods into the customs territory of the Eurasian Economic Union of arrival by failure to submit documents in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan -
entails a fine for individuals in the amount of five, for small businesses or non-profit organizations - in the amount of ten, for medium-sized businesses - in the amount of fifteen, for large businesses - in the amount of twenty-five monthly calculation indices.
The commented article establishes administrative responsibility for failure to notify the state revenue authority of the arrival of goods upon their importation into the customs territory of the EAEU.
The generic object of the offense provided for in Article 524 of the Administrative Code is the customs regulation procedure established in the legislation of the Republic of Kazakhstan and protected by the state in the Republic of Kazakhstan.
The direct object of the offense provided for in Article 524 of the Administrative Code is the procedure established by the legislation of the Republic of Kazakhstan and protected by the state for informing obligated persons of customs authorities about customs operations.
The subjects of the offense provided for in Article 524 of the Administrative Code are individuals and legal entities that import goods into the territory of the EAEU.
The subjective side of the unlawful act provided for in Article 524 of the Administrative Code for individual offenders is characterized by guilt in the form of intent or negligence. The guilt of a person is revealed by his mental attitude towards the illegal acts committed by him and their harmful consequences.
The subjective side of offenses, the subjects of which are legal entities, is not subject to determination due to the existence of a legal requirement to establish guilt as a condition for bringing to administrative responsibility, only in relation to individuals. According to the legislation of the Republic of Kazakhstan on administrative responsibility, legal entities are administratively liable for the mere fact that they have committed an illegal act or omission, for which administrative liability is provided for in the Administrative Code, without taking into account the guilt of the officials of the legal entity who committed this act.
The composition of an administrative offense provided for in Article 524 of the Administrative Code is formal. To bring to administrative responsibility under the commented article, it is not necessary to establish that the offender has caused material harm to the state, organization or citizen.
The objective side of the offense provided for in the commented article is characterized by the commission by a person of unlawful (and for individuals, including individual entrepreneurs, also guilty) inaction, expressed in the failure to notify the state revenue authority of the arrival of goods upon their importation into the customs territory of the EAEU.
The commented article also indicates the method of committing an offense, which consists in the offender's failure to submit documents to the state revenue authority in accordance with the customs legislation of the EAEU and (or) the Republic of Kazakhstan.
According to subclause 45) of clause 1 of Article 3 of the Code of the Republic of Kazakhstan "On Customs Regulation", a commodity is understood to mean any movable property, including the currency of the member states of the Eurasian Economic Union, securities and (or) currency valuables, traveler's checks, electric energy, as well as other movable things equated to immovable property. property.
The import of goods into the customs territory of the Eurasian Economic Union, according to subclause 48) of clause 1 of Article 3 of the Code of the Republic of Kazakhstan "On Customs Regulation", is understood to mean the commission of actions related to crossing the customs border of the EAEU and as a result of which goods arrived in the customs territory of the EAEU in any way, including shipment by international mail, the use of pipeline transport and power transmission lines, before the release of such goods by the customs authorities.
At the request of paragraph 1 of Article 154 and paragraph 11 of Article 291 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan", the carrier is obliged to notify the customs authority of the arrival of goods into the customs territory of the EAEU by submitting the documents and information provided for in the cited Code, depending on the type of transport by which the goods are transported, or by submitting a document, containing information about the registration number of the preliminary information provided in the form of an electronic document, within the following time limits, in respect of goods transported:
1) by road, - within one hour from the moment of delivery of the goods to the place of arrival, and in the case of delivery of the goods to the place of arrival outside the opening hours of the customs authority - within one hour from the moment of the start time of the customs authority;
2) by water, air or rail transport, - during the time established by the technological process (schedule) of the port, airport or railway station during international transportation.
On behalf of the carrier, documents and information may be submitted by a customs representative or other persons acting on behalf of the carrier. The date and time of notification of the arrival of goods into the customs territory of the EAEU are fixed by the customs authority in accordance with the procedure determined by the authorized body.
Accordingly, violation of the specified obligation to notify the customs authority of the arrival of goods upon their importation into the customs territory of the EAEU by providing the documents and information specified in the Code within the time limits, procedure and form established for this purpose forms the final composition of the administrative offense provided for in the commented article.
The offense provided for in the commented article is considered to have been committed at the moment when the person was required by law to notify the customs authority of the arrival of goods imported by the person into the customs territory of the EAEU in the form, procedure and time limits prescribed for this, but did not notify it.
An administrative penalty in the form of a fine has been imposed for committing an offense under Article 524 of the Administrative Code.
The amount of the fine for committing an offense under Article 524 of the Administrative Code is differentiated depending on the legal status of the offender, and if the offender is a business entity, it also depends on which category of business entities he belongs to. In this regard, the body bringing the offender to administrative responsibility must first establish the legal status of this person and the category of entrepreneurship to which he belongs before bringing a person to justice.
Depending on the legal status of the offender and the business category to which he belongs, the amount of the fine is:
- for individuals and officials – 5 MCI,
- for small businesses and non–profit organizations - 10 MCI,
- for medium–sized businesses - 15 MCI,
- for large business entities – 25 MCI.
The amounts of fines are fixed and are not subject to change by the body imposing them.
This penalty is imposed on offenders by the state revenue authorities or the court, if the case is considered in court.
Scientific and practical commentary to the Code of the Republic of Kazakhstan on Administrative Offences (article-by-article) from the Author's team:
Bachurin Sergey Nikolaevich, Candidate of Law, Associate Professor – chapter 48 (co-authored with E.M. Khakimov);
Gabdualiev Mereke Trekovich, Candidate of Law – Chapters 11, 21, 22, 23;
Zhusipbekova Ainur Maratovna, M.yu.n. – chapter 13 (co-authored with Karpekin A.V.); chapters 33, 39 (co-authored with Seitzhanov O.T.);
Karpekin Alexander Vladimirovich, Candidate of Law, Associate Professor – chapter 13 (in collaboration with Zhusipbekova A.M.);
Korneychuk Sergey Vasilyevich – chapters 2; chapter 6 (co-authored with O.T. Seitzhanov, E.M. Khakimov); chapter 8; chapter 25 (co-authored with E.M. Khakimov); articles 457-470, 488, 488-1, 491-506; chapters 28, 30, 52;
Ilya Petrovich Koryakin, Doctor of Law, Professor – Chapter 49;
Kisykova Gulnara Bauyrzhanovna, Candidate of Law – chapter 20;
Omarova Botagoz Akimgereevna, Candidate of Law – chapters 17; chapter 18 (co-authored with B.A. Parmankulova); chapters 26, 31; chapter 32 (co-authored with B.A. Parmankulova);
Parmankulova Bayan Askhanbaevna – chapter 18 (co-authored with Omarova B.A.); chapters 19, 32 (co-authored with Omarova B.A.); chapter 43 (co-authored with Tukiev A.S.);
Podoprigora Roman Anatolyevich, Doctor of Law, Professor - Chapter 24, articles 489, 489-1, 490;
Porokhov Evgeny Viktorovich, Doctor of Law – Chapters 14, 15, 16, 29, articles 471-475;
Seitzhanov Olzhas Temirzhanovich, Candidate of Law, Associate Professor, – chapter 4; chapter 5 (co-authored with E. M. Khakimov); chapter 6 (co-authored with S.V. Korneychuk, E.M. Khakimov); chapter 9; chapter 10 (co-authored with B.E. Shaimerdenov, V.V. Filin); chapter 33 (co-authored with Zhusipbekova A.M.); chapter 36 (co-authored with Shaimerdenov B.E.); chapter 39 (co-authored with Zhusipbekova A.M.);
Smyshlyaev Alexander Sergeevich, PhD. – chapters 38, 40, 42, 43-1 (co-authored with A.S. Tukiev); chapter 44;
Aslan Sultanovich Tukiev - Candidate of Law, Associate Professor – chapters 1, 3, 35; chapters 38, 40, 42, (co-authored with A.S. Smyshlyaev); chapter 43 (co-authored with B.A. Parmankulova); chapter 43-1 (co-authored with A.S. Smyshlyaev); chapter 44-1 (co-authored with Shipp D.A.); chapter 45; 46 (co-authored with Shipp D.A.); chapter 47;
Filin Vladimir Vladimirovich, Candidate of Law, Associate Professor – Chapter 10 (in collaboration with O.T. Seitzhanov, B.E. Shaimerdenov);
Yerzhan Maratovich Khakimov, M.yu.n. – chapter 5 (co-authored with O.T. Seitzhanov); chapter 6 (co-authored with O.T. Seitzhanov, S.V. Korneychuk); chapter 7; chapter 25 (co-authored with S.V. Korneychuk); chapters 34, 41; chapter 48 (co-authored with S.N. Bachurin); chapter 53;
Shaimerdenov Bolat Yerkenovich, M.yu.n., – chapter 10 (co-authored with O.T. Seitzhanov, V.V. Filin); chapter 12; articles 476-487, 507-509; chapter 36 (co-authored with O.T. Seitzhanov); chapters 37, 50, 51.
Shipp Denis Alekseevich – chapters 44-1, 46 (in collaboration with A.S. Tukiev).
Date of amendment of the act: 01.01.2020 Date of adoption of the act: 01.01.2020 Place of acceptance: 100050000000 Authority that adopted the act: 103001000000 Region of operation: 100000000000 NPA registration number assigned by the regulatory body: 5 Status of the act: new Sphere of legal relations: 029000000000 / 028000000000 / 029002000000 / 028004000000 / 029001000000 / 026000000000 / 001000000000 / 001008000000 / 030000000000 The form of the act: COMM / CODE Legal force: 1900 Language of the Act: rus
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