ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of November 23, 2010 No. 1229

About some questions of transfer and accounting of receipts of customs duties, taxes, customs fees and penalty fee

According to Item 11 of Article 138, Item 2 of Article 140, Items 6 and 8 of Article 141, Item 1 of article 154 of the Code of the Republic of Kazakhstan of June 30, 2010 "About customs affairs in the Republic of Kazakhstan" and the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" the Government of the Republic of Kazakhstan DECIDES: (Tax code)

1. Approve enclosed:

1) Rules of budget contribution, return (offsetting) of excessively (mistakenly) paid or excessively collected amounts of customs duties, taxes, customs fees and penalty fee, the amounts of advance payments;

2) Rules of accounting of receipts in the budget of customs duties, taxes, customs fees and penalty fee, and also maintaining personal accounts of payers for types of customs duties, taxes, customs fees and penalty fee;

3) reconciliation statement form on customs duties, taxes, customs fees and penalty fee;

2. This resolution becomes effective after ten calendar days after the first official publication.

Approved by the order of the Government of the Republic of Kazakhstan of November 23, 2010 No. 1229

Rules of budget contribution, return (offsetting) of excessively (mistakenly) paid or excessively collected amounts of customs duties, taxes, customs fees and penalty fee, the amounts of advance payments

1. General provisions

1. These rules are developed according to the Code of the Republic of Kazakhstan of June 30, 2010 "About customs affairs in the Republic of Kazakhstan" (further - the Code) and determine procedure for transfer of customs duties, taxes, customs fees and penalty fee in the budget, return (offsetting) of excessively (mistakenly) paid or excessively collected these amounts from the budget, the amounts of advance payments.

2. In these rules the following concepts are used:

1) the official - the official of territorial subdivision of authorized body in the field of customs affairs (on areas, the cities of republican value, the capital), customs, customs posts, check-points on customs border of custom union on whom according to the order of the first head of customs authority or replacement his face, responsibility behind correctness of calculation, timeliness and completeness of receipt of customs duties, taxes, customs fees and penalty fee in the budget, and also maintaining personal accounts is conferred;

2) customs authorities - territorial subdivisions of authorized body in the field of customs affairs on areas, the cities of republican value, the capital (departments of customs control), customs and customs posts;

3) the single account of authorized body - the account in the authorized body having correspondent account in National Bank of the Republic of Kazakhstan for transfer and distribution of receipts between budgets of the State Parties of custom union.

Other concepts used in these rules are applied in values by the established customs legislation of custom union and (or) the Republic of Kazakhstan.

2. Procedure for budget contribution of customs duties, taxes, customs fees and penalty fee

3. Customs duties, taxes and penalty fee are paid collected) in customs authority in which release of goods, except for the goods issued in customs procedure of customs transit or in the territory of which the fact of illicit movement of goods through customs border of custom union is elicited is made.

4. Customs duties, taxes and penalty fee are paid to the budget by the payer by cash and non-cash method in national currency, and also by carrying out offsettings.

5. Customs duties, taxes, customs, charges and penalty fee are paid by payers to the budget in terms, according to articles 120, of 131 Code and to Articles 271, of 298, 610 Codes of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget (Tax code)" (further - the Tax code).

6. Transfer of customs duties, taxes, customs fees and penalty fee is performed by payers in the budget according to the procedure, No. 220 determined by article 138 of the Code and the order of the Government of the Republic of Kazakhstan of February 26, 2009 "About approval of Rules of budget implementation and its cash servicing".

7. Customs authorities exercise control of timeliness and completeness of receipt of customs duties, taxes, customs fees and penalty fee in the budget from the payer or from the third party on account of the payer, by the reconciliation of each type of the customs duties, taxes, customs fees and the penalty fee on them estimated (added, additionally accrued) to payment according to the provided documents.

3. Procedure for return (offsetting) of excessively (mistakenly) paid or excessively collected amounts of export customs duties, taxes, customs fees and penalty fee from the budget, the amounts of advance payments

8. For the purpose of return (offsetting) of excessively (mistakenly) paid or excessively collected amounts of customs duties, taxes, customs fees and penalty fee from the budget, the amounts of advance payments, the payer addresses to the customs authority which made customs declaring, customs escort of goods and vehicles, adoption of the provisional solution with the statement for receipt of confirmation for availability of excessively (mistakenly) paid amounts of customs duties, taxes, customs fees and penalty fee in the budget (further - Confirmation) in form, according to appendix 1 to these rules.

9. In the presence of the reconciliation statement on customs duties, taxes, customs fees and penalty fee, for the purpose of the further appeal of the payer to tax body beneficiary for carrying out return of excessively (mistakenly) paid amounts of customs duties, taxes, customs fees and penalty fee or offsetting of excessively (mistakenly) paid amounts on account of obligations on other customs duties, taxes, customs fees, the customs authority which issued Confirmation considers and provides on personal account the specified amounts before receipt of information from territorial subdivision of treasury on returns and offsets from the integrated information system of treasury (further - IISK).

After receipt of information from territorial subdivision of treasury on returns and offsets from IISK, the specified amounts are charged off personal account.

10. According to the written application of the payer about availability of mistakenly paid customs duties, taxes, customs fees and penalty fee, the customs authority in case of non-confirmation of such mistakes within five working days from the date of receipt of the statement in writing informs him.

11. If mistakenly paid customs duties, taxes, customs fees and penalty fee, came to the budget from the payers who are not registered as participants of foreign economic activity, the tax authority by the written request of customs authority within ten working days from the date of receipt of request sends the answer about lack (availability) of tax debt of the taxpayer to the budget for other obligatory payments and taxes.

12. In cases, wrong execution of the second level by bank or the organization performing separate types of banking activities, the payment document of the payer who led to repeated transfer of the amount of customs duties, taxes, customs fees and penalty fee in the budget for the same payment document, for the statement of bank customs authority within ten working days from the date of receipt of the statement provides Confirmation for return of mistakenly paid amount of customs duties, taxes, customs fees and penalty fee.

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