Commentary to article 554. Actions aimed at refunding, without proper grounds, paid (collected) customs duties, customs duties, taxes, special, anti-dumping, countervailing duties, advance payments, receiving payments and other refunds or their non-return  The Code of the Republic of Kazakhstan on Administrative Offences  

     Submission to the state revenue body of the Republic of Kazakhstan of documents containing false information giving the right to refund paid (collected) customs duties, customs duties, taxes, special, anti-dumping, countervailing duties, advance payments made against the payment of upcoming customs duties, customs duties, taxes, special, anti-dumping, countervailing duties, penalties, interest, as well as advance payments made as security for the fulfillment of obligations to pay customs duties, taxes, special, anti-dumping, compensation fees, receiving payments and other reimbursements or not returning them or not returning them in full without proper grounds, if these actions do not contain signs of a criminally punishable act., -

     entails a fine on legal entities in the amount of two hundred and fifty monthly calculation indices.

     The commented article establishes administrative liability for actions aimed at refunding without proper grounds the paid (collected) customs duties, customs duties, taxes, special, anti-dumping, countervailing duties, advance payments, receiving payments and other reimbursements or their non-return.

     The offender is brought to administrative responsibility under the commented article only if there are no signs of a criminally punishable act in the offender's actions. Otherwise, the offenders, officials of a legal entity, are subject to criminal liability for evading payment of customs duties, customs duties, taxes, special, anti-dumping, countervailing duties in accordance with the norms of the Criminal Code. In this regard, the unlawful act of a person originally envisaged by the commented article should be checked by law enforcement agencies for the presence or absence of signs of a criminal offense and grounds for bringing the perpetrator to criminal responsibility.  

     The generic object of the offense provided for in Article 554 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 554 of the Administrative Code is the procedure established and protected by the state for making settlements with the state budget of the Republic of Kazakhstan on customs payments, taxes, special, anti-dumping, countervailing duties.  

     The subjects of the offense provided for in Article 554 of the Administrative Code are legal entities that have paid or are required to pay customs duties, fees, taxes and other payments to the state budget of the Republic of Kazakhstan for customs operations they have performed and are applying, in accordance with the customs legislation of the EAEU and/or the Republic of Kazakhstan, for their return, receipt of payments or refunds, non-return or non-return in full amount of funds.  

     The subjective side of the unlawful acts provided for in Article 554 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 554 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.  

     At the same time, if the offender's unlawful actions cause material damage to the state, such damage may be compensated in full, since bringing the offender to administrative responsibility under the commented article does not exempt this person from eliminating violations and compensating the damage caused to the state.  

     If large-scale damage is caused to the State as a result of the unlawful actions provided for in the commented article, such actions should be considered for the presence of signs of a criminally punishable act in the actions of officials of the offending legal entity.

     The objective side of the offense provided for in the commented article is characterized by the commission by a person of illegal (and for individuals, including individual entrepreneurs, also guilty) actions, expressed in the provision to the state revenue authority of the Republic of Kazakhstan of documents containing false information, which gives the right without proper grounds to:  

     1) refund of paid (collected) customs duties, customs duties, taxes, special, anti-dumping, countervailing duties, advance payments made against the payment of upcoming customs duties, customs duties, taxes, special, anti-dumping, countervailing duties, penalties, interest, as well as advance payments made as security for the performance of duties payment of customs duties, taxes, special, anti-dumping, countervailing duties,  

     2) receiving payments and other refunds,  

     3) their non-return or return to the budget is not in full.

     The method of committing this offense is to provide the state revenue authority of the Republic of Kazakhstan with documents containing false information about the applicant's rights to return, receive, not return to the budget or return incomplete funds without proper grounds.  

     The offense provided for in the commented article is considered to have been committed at the moment when the offender committed all actions depending on him to submit to the state revenue authority a relevant document with knowingly false information about the right of the person submitting the document or another interested person to refund, receive money from the budget or to not return it to the budget or return it in full without proper justification.  

     Failure by obligated persons to comply with the requirements established for them by the customs legislation of the EAEU and (or) the Republic of Kazakhstan, or violation of prohibitions and (or) restrictions on settlements with the state budget of the Republic of Kazakhstan for customs operations forms the final composition of the offense provided for in the commented article.

     For committing an act provided for in the commented article, the offender is punished with a fine.

     The amount of the fine for committing an offense under Article 554 of the Administrative Code is 250 MCI, is fixed and is not subject to change by the body imposing it.  

     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.);  

     Alexander Vladimirovich Karpekin, Candidate of Law, Associate Professor – chapter 13 (in collaboration with A.M. Zhusipbekova);

     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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