Article 87. The procedure for handing over a notification of unpaid amounts of customs duties, taxes, penalties, and interest of the Code on Customs Regulation in the Republic of Kazakhstan

Home / Codes / Article 87. The procedure for handing over a notification of unpaid amounts of customs duties, taxes, penalties, and interest of the Code on Customs Regulation in the Republic of Kazakhstan

1. Notification of unpaid amounts of customs duties, taxes, penalties, and interest within the prescribed period must be delivered to the payer personally against signature or in any other way confirming the fact of dispatch and receipt, unless otherwise provided by this article.

In this case, a notification sent by one of the following methods is considered to have been delivered to the payer in the following cases::

1) by registered mail with notification – from the date of the payer's mark in the notification of the mail operator;

2) electronically – from the date of notification delivery to the web application.

The specified method applies to the payer:

registered as a user of the digital system of the customs authority in accordance with the procedure determined by the authorized body;

registered as an electronic taxpayer in accordance with the procedure established by the tax legislation of the Republic of Kazakhstan.

2. If the mail operator returns a notification of unpaid amounts of customs duties, taxes, penalties, and interest due to the absence of the payer at the location, which was sent by the customs authority by registered mail with the notification, the customs authority at the payer's location shall conduct an examination no later than ten working days from the date of receipt of the operator's notification. the post office, based on the results of which the survey report is drawn up.

3. The examination report shall specify:

place, date and time of compilation;

the position, surname, first name and patronymic (if it is indicated in the identity document) of the customs official who drew up the act;

name of the customs authority;

last name, first name and patronymic (if it is indicated in the identity document), name and number of the identity document, place of residence of the witnesses involved;

last name, first name and patronymic (if it is indicated in the identity document) and (or) the name of the payer, his identification number;

information about the survey results.

The examination report is drawn up with the participation of witnesses.

Any adult capable citizens in the number of at least two people who are not interested in the outcome of the actions of the customs official and the payer may be invited as witnesses.

Officials of state bodies of the Republic of Kazakhstan and employees, founders (participants) of the payer are not allowed to participate as witnesses.

4. In the event of an appeal against the notification of unpaid amounts of customs duties, taxes, penalties, and interest sent in accordance with paragraph 4 of Article 86 of this Code, the deadline for fulfilling the requirements of the customs authority specified in such notification shall be suspended until a decision is made based on the results of consideration of the complaint. At the same time, the appeal does not suspend the accrual of penalties.

President

Republic of Kazakhstan

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