Comment to article 538. Violation of the deadlines for filing a customs declaration, documents and information The Code of the Republic of Kazakhstan on Administrative Offences
1. Failure to submit a customs declaration, documents and information during the customs declaration of goods to the state revenue authority within the prescribed time, except for the cases provided for in other articles of this chapter., -
entails a fine in the amount of twenty monthly calculation indices.
2. Failure to submit to the state revenue authority, within the time limits established by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, an application for operations in respect of temporarily exported international transportation vehicles that are goods placed under the customs procedure of temporary import (admission), -
entails a fine in the amount of fifteen monthly calculation indices.
The commented article establishes administrative liability for violation of the deadlines for filing a customs declaration, documents and information.
The generic object of the offense provided for in Article 538 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 538 of the Administrative Code is the procedure established and protected by the state for submitting customs declarations, documents and information to the state revenue authorities of the Republic of Kazakhstan.
The subjects of the offense provided for in Article 538 of the Administrative Code are individuals and legal entities who are required to submit customs declarations, other documents and information about their customs operations to the state revenue authorities.
The subjective side of the unlawful acts provided for in Article 538 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 538 of the Administrative Code is formal. To bring to administrative responsibility for its commission, it is not necessary to establish that the offender has caused material harm to the State or third parties.
Part 1 of the commented article establishes administrative liability for failure to submit a customs declaration, documents and information during the customs declaration of goods to the state revenue authority within the prescribed time.
The objective side of the offense provided for in Part 1 of the commented article is characterized by the commission by an obligated person of unlawful inaction in the form of failure to submit a customs declaration, documents and information during the customs declaration of goods to the state revenue authority within the prescribed time.
At the same time, by virtue of the direct indication in the commented article, the exclusion from the objective side of the offense provided for in the commented article is specific cases of failure to submit to the state revenue authority a customs declaration, documents and information during the customs declaration of goods, which are provided for in other articles of Chapter 29 of the Administrative Code "Administrative offenses in the field of customs".
Consequently, the commented article applies only to those cases of failure to submit to the state revenue authority within the prescribed time frame a customs declaration, documents and information during the customs declaration of goods that are not provided for as independent compositions in other separate articles of Chapter 29 of the Administrative Code. Accordingly, the commented article is not applicable to the offenses provided for in other articles of Chapter 29 of the Administrative Code related to the failure to submit a customs declaration, documents and information to the state revenue authority during the customs declaration of goods.
Non-fulfillment or improper fulfillment by obligated persons of the obligations established for them by the customs legislation of the EAEU and (or) the Republic of Kazakhstan to submit a customs declaration, documents and information during the customs declaration of goods within the prescribed time forms the final composition of the offense provided for in the commented article.
For committing an act provided for in the commented article, the offender is punished with a fine.
The amount of the fine for committing an offense under Article 538 of the Administrative Code is 20 MCI, is fixed and is not subject to change by the body imposing it.
An administrative penalty under Part 1 of the commented article is imposed on the offender by the state revenue authorities or the court, if the case is considered in court.
Part 2 of the commented article establishes administrative liability for failure to submit to the state revenue authority, within the time limits established by the customs legislation of the EAEU and (or) the Republic of Kazakhstan, an application for transactions in respect of temporarily exported international transportation vehicles that are goods placed under the customs procedure of temporary import (admission).
The objective side of the offense provided for in Part 2 of the commented article is characterized by the commission by the obligated person of unlawful inaction in the form of failure to submit to the state revenue authority, within the time limits established by customs legislation, an application for operations in respect of temporarily exported international transportation vehicles that are goods placed under the customs procedure of temporary import (admission).
360 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan", in the case of operations involving vehicles of international transportation, the declarant of goods placed under the customs procedure of temporary import (admission) and used as vehicles of international transportation must, no later than thirty calendar days from the day following the day of to perform such operations, submit an application for such operations and documents confirming the cost of the operations performed.
The specified application must be submitted to the customs authority that placed the goods under the customs procedure of temporary import (admission).
The form of the said application, the structure and format of such an application in the form of an electronic document, the procedure for filling them out, making amendments (additions) to such an application, as well as the procedure for customs operations related to the filing, registration and refusal to register such an application, are determined by the EAEU Commission, and in the part not regulated by the EAEU Commission, - in accordance with the procedure determined by the authorized body.
Non-fulfillment or improper fulfillment by obligated persons of the obligations established for them by the customs legislation of the EAEU and (or) the Republic of Kazakhstan to submit the above-mentioned application within the prescribed time forms the final composition of the offense provided for in Part 2 of the commented article.
For committing an act provided for in Part 2 of the commented article, the offender is punished with a fine.
The amount of the fine for committing an offense under Part 2 of Article 538 of the Administrative Code is 15 MCI, is fixed and is not subject to change by the body imposing it.
An administrative penalty under Part 2 of the commented article is imposed on the offender 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.);
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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