LAW OF THE REPUBLIC OF KAZAKHSTAN

of January 5, 2021 No. 407-VI ZRK

About modification and amendments in some legal acts of the Republic of Kazakhstan concerning customs regulation and business activity

Article 1. Make changes and additions to the following legal acts of the Republic of Kazakhstan:

1. In the Budget code of the Republic of Kazakhstan of December 4, 2008 (The sheet of Parliament of the Republic of Kazakhstan, 2008, No. 21, Art. 93; 2009, No. 23, Art. 112; No. 24, Art. 129; 2010, No. 5, Art. 23; No. 7, Art. 29, 32; No. 15, Art. 71; No. 24, Art. 146, 149, 150; 2011, No. 2, Art. 21, 25; No. 4, Art. 37; No. 6, Art. 50; No. 7, Art. 54; No. 11, Art. 102; No. 13, Art. 115; No. 15, Art. 125; No. 16, Art. 129; No. 20, Art. 151; No. 24, Art. 196; 2012, No. 1, Art. 5; No. 2, Art. 16; No. 3, Art. 21; No. 4, Art. 30, 32; No. 5, Art. 36, 41; No. 8, Art. 64; No. 13, Art. 91; No. 14, Art. 94; No. 1819, Art. 119; No. 2324, Art. 125; 2013, No. 2, Art. 13; No. 56, Art. 30; No. 8, Art. 50; No. 9, Art. 51; No. 1011, Art. 56; No. 13, Art. 63; No. 14, Art. 72; No. 15, Art. 81, 82; No. 16, Art. 83; No. 20, Art. 113; No. 2122, Art. 114; 2014, No. 1, Art. 6; No. 2, Art. 10, 12; No. 45, Art. 24; No. 7, Art. 37; No. 8, Art. 44; No. 11, Art. 63, 69; No. 12, Art. 82; No. 14, Art. 84, 86; No. 16, Art. 90; No. 19 І, 19II, Art. 96; No. 21, Art. 122; No. 22, Art. 128, 131; No. 23, Art. 143; 2015, No. 2, Art. 3; No. 11, Art. 57; No. 14, Art. 72; No. 15, Art. 78; No. 19-І, Art. 100; No. 19-II, Art. 106; No. 20-IV, Art. 113; No. 20-VII, Art. 117; No. 21-І, Art. 121, 124; No. 21-II, Art. 130, 132; No. 22-І, Art. 140, 143; No. 22-ІІ, Art. 144; No. 22-V, Art. 156; No. 22-VI, Art. 159; No. 23-II, Art. 172; 2016, No. 7-II, Art. 53; No. 8-І, Art. 62; No. 12, Art. 87; No. 22, St. 116; No. 23, St. 119; No. 24, St. 126; 2017, No. 4, Art. 7; No. 6, Art. 11; No. 9, Art. 18; No. 10, Art. 23; No. 13, Art. 45; No. 14, Art. 51; No. 15, Art. 55; No. 20, Art. 96; No. 22-III, Art. 109; No. 23-III, Art. 111; No. 23-V, Art. 113; No. 24, Art. 115; 2018, No. 1, Art. 2; No. 7-8, of Art. 22; No. 9, Art. 31; No. 10, Art. 32; No. 12, Art. 39; No. 14, Art. 42; No. 15, Art. 47, 50; No. 16, Art. 55; No. 19, Art. 62; No. 22, Art. 82, 83; No. 24, Art. 93; 2019, No. 1, Art. 4; No. 5-6, of Art. 27; No. 7, Art. 37, 39; No. 8, Art. 45; No. 15-16, of Art. 67; No. 19-20, of Art. 86; No. 23, Art. 99, 106; No. 24-І, Art. 118, 119; 2020, No. 9, Art. 31; No. 10, Art. 39, 44; No. 11, Art. 54; No. 12, Art. 61, 63; No. 14, Art. 68, 75; No. 16, Art. 77):

in Article 22:

add Item 2 with subitem 3-2) of the following content:

"3-2) sales proceeds the organization specializing in improvement of quality of credit portfolios of banks of the second level, the assets acquired according to the subitem 3) of Item 1 of Article 39-2 of this Code;";

state Item 3 in the following edition:

"3. Treat the organizations of oil sector:

1) the legal entities who are engaged in production of crude oil, gas condensate;

2) the legal entities who signed contracts for investigation of crude oil, gas condensate;

3) the receiver on behalf of the state of the minerals transferred by the subsoil user on account of execution of the tax liability in natural form.

The list of the organizations of oil sector the following financial year affirms by December 20 of the current financial year jointly the central authorized body on budget implementation and the competent authority enabling the realization of state policy in the field of subsurface use, the conclusions and execution of oil contracts.".

2. In the Code of the Republic of Kazakhstan of December 26, 2017 "About customs regulation in the Republic of Kazakhstan" (Sheets of Parliament of the Republic of Kazakhstan, 2017, No. 23-І, 23-II, Art. 110; 2018, No. 15, Art. 50; No. 19, Art. 62; No. 24, Art. 93; 2019, No. 7, Art. 37, 39; No. 15-16, of Art. 67; No. 19-20, of Art. 86; No. 21-22, of Art. 91; No. 24-І, Art. 118; 2020, No. 10, Art. 39; No. 12, Art. 61; No. 13, Art. 67):

1) in table of contents:

to state heading of Article 168 in the following edition:

"Article 168. The bases and procedure for suspension and renewal of activities of the faces included in the register of owners of storage locations of own goods";

add with heading of Article 416-1 of the following content:

"Article 416-1. Invalidity of the customs inspection which is carried out with gross violation of requirements for the organization and conducting customs inspection";

505, of 512, 519 and 526 to state headings of Chapter 55 and Articles in the following edition:

"Chapter 55. Procedure for appeal of the notification on results of check";

"Article 505. The bases and procedure for suspension and renewal of activities of the faces included in the register of owners of warehouses of temporary storage";

"Article 512. The bases and procedure for suspension and renewal of activities of the faces included in the register of owners of customs warehouses";

"Article 519. The bases and procedure for suspension and renewal of activities of the faces included in the register of owners of free warehouses";

"Article 526. The bases and procedure for suspension and renewal of activities of the faces included in the register of owners of duty-free shops";

add with heading of Article of 571 following contents:

"Article 571. Transitional provisions on the legal relationship arising according to notifications on elimination of violations by results of cameral customs inspections";

Item 2 of Article 2 to add 2) with subitem 3-1) of the following content:

"3-1) develops and approves rules of conducting the examinations which are not provided by Chapter 54 of this Code for the solution of the tasks assigned to authorized body;";

3) Article 4 to add with Item 3 following of content:

"3. The customs legal relationship connected with procedure of ministerial procedures are regulated by the Administrative procedural Procedure Code of the Republic of Kazakhstan in the part which is not settled by this Code.";

Item 2 of Article 12 to add 4) with subitem 20-1) of the following content:

"20-1) implementation of classification of goods in cases, stipulated by the legislation the Republic of Kazakhstan;";

Item 1 of Article 13 to add 5) with subitem 14-1) of the following content:

"14-1) to carry out the expertizes which are not provided by Chapter 54 of this Code for the solution of the tasks assigned to authorized body;";

6) in Article 45:

add Item 2 with part three of the following content:

"The electronic or scanned copies of the documents confirming the data and information specified in parts one, the fourth and fifth this Item are attached to the application for adoption of the provisional solution for classification of goods submitted in the form of the electronic document.";

in Item 3 part one to replace the word of "ten" with the word of "five";

Part one of Item 1 of Article 46 to state 7) in the following edition:

"1. The provisional solution about classification of goods is made no later than ten working days from the date of registration in customs authority of the statement for adoption of the provisional solution on classification of goods. At the same time on goods on which provisional solutions were made on classification of goods with the same name earlier (the commercial name, trade name (trademark), including the same brand, model, the article and modification, the provisional solution about classification of goods is made no later than five working days from the date of registration in customs authority of the statement for adoption of the provisional solution on classification of goods.";

8) in Article 49:

in Item 1 of the word "the written application of person (further in this Chapter - the applicant)" shall be replaced with words "statements of person (further in this Chapter - the applicant) in the form of the electronic document or the paper document";

the paragraph one of item 4 to state in the following edition:

"4. Paper documents, and given in the form of the electronic document, - the electronic or scanned copies of the following documents are attached to the application for decision making for classification of goods in not collected type submitted on paper:";

the second Item 6 after the word "notifications" to add part with the words "or notifications electronically";

The word of "thirty" to replace 9) in part one of Item 1 of Article 50 with the word of "twenty";

The subitem 3) parts one of Item 3 of Article 51 after the word "in writing" to add 10) with the words "or electronically";

In paragraph one of Item 2 of Article 54 of the word "the written address" shall be replaced with words 11) "the application for the prolongation of effective period of the decision on classification of goods in not collected type submitted";

Item 3 of Article 89 to add 12) with the paragraph the fourth the following content:

"according to article 250 of the Code of the Republic of Kazakhstan of June 12, 2001 "About taxes and other obligatory payments" (Tax code) and article 427 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) the value added tax is paid to the budget by offsetting method.";

To exclude 13) in part eight of Item 6 of Article 92 of the word "and 3";

The subitem 3) of Item 2 of Article 96 to exclude 14);

Item 8 of Article 101 to state 15) in the following edition:

"8. The customs authority no later than three working days from the date of registration of pledge registers the agreement of pledge of property as ensuring discharge of duty on payment of customs duties, taxes.";

16) subitems 1), of Item 6 of Article 106 to exclude 2), 3) and 4);

17) in part one of Item 1 of Article 107:

in the subitem 1) "to judicial authorities - no later than five" shall be replaced with words words "to registering body - no later than three";

in the subitem 2) words of "judicial authorities for which" shall be replaced with words "registering body, for which";

The word of "ten" to replace 18) in Item 5 of Article 110 with the word of "five";

The word of "ten" to replace 19) in Item 2 of Article 111 with the word of "five";

In paragraph one of Item 3 of Article 112 the word of "ten" to replace 20) with the word of "five";

The word of "ten" to replace 21) in Article 115 part three with the word of "five";

22) in Item 2 of Article 117:

the paragraph one to state in the following edition:

"2. The notification on debt repayment on customs payments, taxes, the special, anti-dumping, compensatory duties, penalty fee, percent goes to the payer no later than five working days from the date of:";

2) to exclude the subitem;

in the subitem 4) to exclude the words "and notifications on elimination of violations";

23) in Article 125:

state Item 1 in the following edition:

"1. Suspension of account transactions according to bank accounts of the payer is made by pronouncement of the order about suspension of account transactions according to bank accounts of the payer in the following cases:

1) defaults of debt on customs payments, taxes, the special, anti-dumping, compensatory duties, penalty fee, percent - within ten working days following behind day of delivery of the notification on debt repayment on customs payments, taxes, the special, anti-dumping, compensatory duties, penalty fee, percent;

2) non-executions of the notification on elimination of violations - within five working days from the date of the expiration of execution of the notification on elimination of violations, except for case, stipulated in Item 3-5 articles 417 of this Code;

3) unreasonable refusal in access for the officials specified in part one of item 4 of article 420 of this Code to object of the checked face, except refusal cases in access to object of the checked face, stipulated in Item 3 articles 420 of this Code, - within five working days from the date of creation of the protocol on refusal in access for officials;

4) return by post or other organization of communication of the directed notification on elimination of violations, the notification on results of check and (or) the notification on the amounts of customs duties, taxes, penalty fee which are not paid at the scheduled time, percent due to the lack of the payer in the location specified in registration data - within five working days from the date of return.";

the paragraph one of Item 2 to state in the following edition:

"2. Suspension of account transactions according to bank accounts of the payer extends to all account transactions of the payer, and in the cases provided by subitems 1) and 2) of Item 1 of this Article within the specified amounts of customs payments, taxes, the special, anti-dumping, compensatory duties, penalty fee, percent, except:";

Article 147 to add 24) with item 4 of the following content:

"4. Features of making of customs transactions concerning the separate types of goods provided by this Article are established by authorized body.";

25) in Item 3 of Article 150:

in part two:

add with subitem 3-1) of the following content:

"3-1) review of the requirement and (or) decisions on modification (amendments) of the data declared in the customs declaration, and (or) review of the customs value of goods which is earlier confirmed according to Items 10 and 19 of article 410 of this Code under condition if established fact of incorrect determination and (or) confirmation of customs value of goods by the official of customs authority;";

4) to state the subitem in the following edition:

"4) independent elimination of violations in the terms provided by the notification on elimination of violations, the notification on results of check or the notification on the amounts of customs duties, taxes, the special, anti-dumping, compensatory duties, penalty fee which are not paid at the scheduled time, percent in case of consent with the specified notifications;";

add with the subitem 8) of the following content:

"8) emergence of the mistakes in work of information system on customs declaring electronically confirmed with authorized body, which entailed non-execution of obligations on making of the customs transactions connected with customs declaring electronically in terms and procedure which are established by the legislation of the Republic of Kazakhstan.

At the same time the term of confirmation of the fact of emergence of mistakes by authorized body shall not exceed five working days from the date of the address of the customs applicant about emergence of mistakes in work of information system on customs declaring electronically.";

add with part three of the following content:

"Provisions of part two of this Item extend to the customs representative and Authorized Economic Operator.";

26) in Item 5 of Article 154:

the paragraph one after words "arrival of goods" to add with words ", except for the goods transported by railway transport";

add with part two of the following content:

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