ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 4, 2015 No. 67

About modification of the order of the acting minister of finance of the Republic of Kazakhstan of July 17, 2010 No. 357 "About approval of form of the notification on debt repayment on customs payments, taxes and penalty fee"

According to the order of the Government of the Republic of Kazakhstan of August 14, 2014 "About departments of the central executive bodies of the Republic of Kazakhstan" I ORDER to No. 933:

1. Bring in the order of the acting minister of finance of the Republic of Kazakhstan of July 17, 2010 No. 357 "About approval of form of the notification on debt repayment on customs payments, taxes and penalty fee" (registered in the Register of state registration of regulatory legal acts for No. 6382, No. 218 published in the Kazakhstanskaya Pravda newspaper of August 18, 2010 (26279) the following change:

To be reworded as follows the form of the notification on debt repayment on customs payments, taxes and penalty fee approved by the above-stated order according to appendix to this order.

2. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Ergozhin of E.) provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan the direction on official publication in mass media and information system of law of Ad_let;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

3. This order becomes effective after ten calendar days from the date of its first official publication.

Appendix

to the Order of the Minister of Finance of the Republic of Kazakhstan of February 4, 2015 No. 67

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of July 17, 2010 No. 357

Form

The notification on debt repayment on customs payments, taxes and penalty fee

"___" _________ 20 __ years

№______

 

According to article 159 of the Code of the Republic of Kazakhstan "About customs affairs in the Republic of Kazakhstan" (further - the Code)

_______________________________________________________________________________________

                             (name of body of state revenues)

notifies you,

_______________________________________________________________________________________

      (surname, name, middle name (in case of its availability) full name of the payer,

_______________________________________________________________________________________

              individual identification number / бизнес-идентификационный number

                                                     (IIN/bin), address)

about the added amount of customs payments, taxes and penalty fee on the amount

__________________________________________________________________________________тенге,

                                              (in figures and in cursive script)

on the basis

_______________________________________________________________________________________

 

№ of payment order	Code of budget classification	Type of customs payment or tax	Payment amount (tax)	The penalty fee amount on the date of drawing of the notification	Total amount
1	2		4	5	6
	Total

 

Till "___" __________ 20 __ years you need to transfer this amount into the budget for codes of budget classification into the balance sheet account

080 __________ "The income distributed between budgets"

_______________________________________________________________________________________

        (details of body of the state income receivers and its Treasury

_______________________________________________________________________________________

                                   (business and identification number)

Till "___" __ years you need to provide __________ 20 to body of state revenues for registration of adjustment of the customs declaration and (or) adjustment of customs value of goods on paper and their electronic copies.

According to article 158 of the Code the penalty fee for each day of delay of customs payment and taxes, since the day following behind day of the expiration of payment due dates of customs payments and taxes, including day of payment, in the amount of 2,5 of the multiple official rate of refinancing established by National Bank of the Republic of Kazakhstan for each day of delay, except as specified provided by Items 3-8 of the specified Article is charged.

According to article 171 of the Code the priority of debt repayment and penalty fee, is determined according to article 34 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget (Tax code)".

According to Item 3 of article 159 of the Code the notification goes to the payer irrespective of attraction it to the criminal or administrative responsibility.

According to Chapter 19 of the Code you have the right to appeal this notification in higher body of state revenues or to take a legal action.

The claim to the notification of body of state revenues on debt collection and penalty fee shall be submitted to terms and according to the procedure, stipulated in Clause 175 Codes.

According to article 160 of the Code completion date of the requirements containing in the notification constitutes no more than twenty calendar days from the date of, the delivery of the notification following behind day, except as specified appeals of the notification.

When drawing the notification on debt repayment on customs payments, taxes and penalty fee in case of non-execution by the payer of the notification on violation elimination completion date of the notification on debt repayment on customs payments, taxes and penalty fee comes from the date of, the delivery of such notification following behind day.

If the notification is appealed, calculation of completion date of the requirements containing in the notification stops for period of time, since day of submission of the claim about day of the introduction in legal force of the decision passed according to the claim inclusive.

At the same time appeal does not stop charge of penalty fee.

According to Item 5 of article 159 of the Code in case of repayment by the payer of debt on customs payments and taxes without the penalty fee which is subject to charge from the moment of registration of the notification on debt repayment on customs payments, taxes and penalty fee before repayment date inclusive by the body of state revenues exposes amendment to earlier exposed notification on debt repayment on customs payments, taxes and penalty fee.

According to Item 6 of article 159 of the Code in case of identification of the reasonable facts which entailed change of outstanding amount on customs payments, taxes and penalty fee concerning which according to the Code the notification on debt repayment on customs payments is directed, taxes and penalty fee, the body of state revenues directs the new notification on debt repayment on customs payments, taxes and penalty fee with simultaneous withdrawal of originally directed notification on debt repayment on customs payments, taxes and penalty fee.

According to Item of article 159 of the Code the response and the direction of the new notification on debt repayment on customs payments, taxes and penalty fee shall be directed no later than five working days from the date of confirmation of the fact testimonial of change of outstanding amount on customs payments, taxes and penalty fee.

According to Item 1 of article 166 of the Code it is necessary for you no later than ten working days from the date of receipt of this notification to provide

in ________________________________________________________________________________________

                                         (name of body of state revenues)

the list of debtors with indication of the amounts of receivables and, in the presence, the statements of reconciliations of settlement which are drawn up together with debtor, the confirmatory amounts of receivables.

In case of non-execution of the requirements containing in the notification, except as specified appeals, the body of state revenues performs the actions established by Chapter 18 of the Code.

Appendix - disaggregation of debt and penalty fee on the date of drawing of the notification on ____________ sheets.

 

Head (deputy manager)

body of state revenues

____________________________________________________________________________________

                                  (Surname, name, middle name, signature, seal)

 

"___" ___________ 20 __ years

M. P.

 

Notification

____________________________________________________________________________________

             (surname, name, the payer's middle name (in case of its availability), the signature, seal)

it is handed to the payer "___" ___________ 20 __ years

 

Notification

____________________________________________________________________________________

             (the supporting document about the fact of sending and obtaining)

it is sent to the payer "___" ___________ 20 __ years

 

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