Commentary to article 555. Violation of the terms of payment of customs duties, taxes, special, anti-dumping, countervailing duties, customs duties, percentages of the Code of the Republic of Kazakhstan On Administrative Offenses
Non-fulfillment or improper fulfillment by payers and (or) persons bearing a joint obligation with the payer, obligations to pay customs duties, taxes, special, anti-dumping, countervailing duties within the established time limits, non-payment of customs duties, interest within the established time limits -
They impose a fine on individuals in the amount of thirty, on small businesses or non-profit organizations in the amount of thirty-five, on medium-sized businesses in the amount of forty, on large businesses in the amount of fifty monthly calculation indices.
The commented article establishes administrative liability for violation of the deadlines for payment of customs duties, taxes, special, anti-dumping, countervailing duties, customs duties, and interest.
The generic object of the offense provided for in Article 555 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 555 of the Administrative Code is the procedure and deadlines established and protected by the state for the payment of customs duties, taxes, special, anti-dumping, countervailing duties, customs duties, and interest to the state budget.
555 of the Administrative Code are individuals and legal entities that have obligations to pay customs duties, taxes, special, anti-dumping, countervailing duties, customs duties, and interest to the state budget.
The subjective side of the unlawful acts provided for in Article 555 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 555 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.
The objective side of the offense provided for in the commented article is characterized by the commission of illegal (and for individuals, including individual entrepreneurs, also guilty) actions (inaction) by payers and (or) persons who have a joint obligation with the payer.:
1) non-fulfillment or improper fulfillment of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties within the established time limits, as well as
2) non-payment of customs duties and interest within the time limits established for this by the customs or tax legislation of the Republic of Kazakhstan (late payments).
The terms of payment of customs duties, fees, taxes, duties, and interest are established in the customs or tax legislation of the Republic of Kazakhstan and are determined by the payer independently or by the state revenue authority of the Republic of Kazakhstan in individual legal acts (requirements, notifications, orders) adopted by him.
Violation by payers and persons jointly and severally liable to them (including customs representatives) of the deadlines established for them by the customs legislation of the EAEU and (or) the Republic of Kazakhstan for the payment of customs and other mandatory payments to the budget during customs operations (late customs payment) forms the final composition of the offense provided for in the commented article.
An administrative penalty in the form of a fine has been imposed for committing an offense under Article 555 of the Administrative Code.
The amount of the fine for committing an offense under Article 555 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 – 30 MCI,
- for small businesses and non–profit organizations - 35 MCI,
- for medium–sized businesses - 40 MCI,
- for large business entities – 50 MCI.
The amounts of fines are fixed, are not linked to the amount of overdue payment to the budget and are not subject to change by the body imposing them. Accordingly, the amount of the fine also does not depend on the duration of the delay in payment to the budget by the offender.
The administrative penalty for committing the offense provided for in the commented article is applied to the offender once after the fact of violation by the payer of the deadline for payment of customs duties, fees, taxes, duties, and interest to the budget is revealed based on the results of bringing the offender to justice in accordance with the procedure established for this in the Administrative Code. Repeated bringing of the offender to administrative responsibility for the same offense for which he has already been subjected to administrative punishment is not allowed.
An administrative penalty under 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.);
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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