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Home / Codes / Article 134. Publication in the mass media of lists of payers who are in arrears in customs payments, taxes, special, anti-dumping, countervailing duties, penalties, percentages of the Code on Customs Regulation in the Republic of Kazakhstan

Article 134. Publication in the mass media of lists of payers who are in arrears in customs payments, taxes, special, anti-dumping, countervailing duties, penalties, percentages of the Code on Customs Regulation in the Republic of Kazakhstan

АMANAT партиясы және Заң және Құқық адвокаттық кеңсесінің серіктестігі аясында елге тегін заң көмегі көрсетілді

Article 134. Publication in the mass media of lists of payers who are in arrears in customs payments, taxes, special, anti-dumping, countervailing duties, penalties, percentages of the Code on Customs Regulation in the Republic of Kazakhstan

     1. The customs authorities shall publish in the mass media a list of taxpayers who are in arrears in customs payments, taxes, special, anti-dumping, countervailing duties, penalties, and interest that have not been repaid within four months from the date of their occurrence.

     At the same time, the lists indicate the surname, first name, patronymic (if it is indicated in the identity document) or the name of the payer, the payer's identification number, last name, first name, patronymic (if it is indicated in the identity document) of the payer's supervisor and the total amount of arrears on customs payments, taxes, special, anti-dumping, compensation duties, penalties, and interest.

     2. The list of payers posted on the authorized body's Internet resource is updated quarterly no later than the 20th of the month following the reporting quarter.

 

 

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