State duty paid in cases related to customs disputes
The Law "On Amendments and Additions to Certain Legislative Acts of the Republic of Kazakhstan on Taxation and Customs administration" dated December 3, 2015 No. 432-V SAM, effective January 1, 2016, amended subparagraph 4) of paragraph 1 of Article 535 of the Code of the Republic of Kazakhstan "On Taxes and Other mandatory Payments in budget" (Tax Code). According to the new version of the said norm, the state duty on applications for challenging notifications on inspection reports is set: for individual entrepreneurs and peasant or farm enterprises – 0.1% of the disputed amount of taxes and other mandatory payments to the budget (including penalties) specified in the notification, but not more than 500 monthly calculation indices; for legal entities – 1 % of the disputed amount of taxes and other mandatory payments to the budget (including penalties) specified in the notification, but not more than 20 thousand monthly calculation indices. In the old version of the cited norm, it was a question of challenging notifications on acts of tax audits only. It should be borne in mind that by virtue of subparagraph 39) of Article 4 of the Code "On Customs Affairs in the Republic of Kazakhstan", the taxes indicated in the customs notification are understood to be value added tax (VAT) and excise tax (excise duties) levied by customs authorities when goods are imported into the customs territory of the EAEU. Customs payments are import and export customs duties and customs duties payable to the budget by the payer in accordance with customs legislation in connection with the movement of goods across the customs border of the EAEU (subparagraph 21) of Article 4 of the Code "On Customs Affairs in the Republic of Kazakhstan").
State duty paid in cases related to customs disputes
Subparagraph 4) of Article 12 of the Tax Code excludes customs payments from other mandatory payments stipulated by the Tax Code. Therefore, starting from January 1, 2016, when disputing a notification on customs inspection reports indicating accrued taxes and customs payments, the state duty is paid in the amount of 500 percent of monthly calculation indices in accordance with subparagraph 3) of paragraph 1 of Article 535 of the Tax Code plus the amount of the state duty calculated based on the disputed amount of tax and penalty in accordance with subparagraph 4) paragraph 1 of Article 535 of the Tax Code. An analysis of judicial practice has shown that there are three key areas in which disputes arise between the customs authority and participants in foreign economic activity: - classification of goods; - the customs value of the goods; - Customs administration in the form of customs control. The bulk of civil cases are related to these areas. The share of disputes in other areas is very small. In the course of this summary, the problematic issues studied in the previous summary (December 2013) and reflected in the relevant reference were not considered.
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