Transport prosecutors revoked the right of tax officers to inspect cargo at the border

At the protest of the Main Transport Prosecutor's Office, the norm allowing tax authorities to conduct border inspections was canceled.

As you know, after Kazakhstan joined the Eurasian Economic Union (EAEU), customs control at the borders of the five countries was abolished.

At the border with the EAEU countries, "export control" was introduced, which consisted in preventing illegal movement of cargo and ensuring tax revenue.

The procedure for such control is established by legal acts. One of them is the order of the Chairman of the State Revenue Committee No. 535 of November 28, 2018.

At the same time, despite the complete abolition of customs control, most carriers who entered our country were subjected to inspection by the tax authorities, including the placement of goods in temporary storage warehouses, as part of an illegal order.

This took a significant amount of time for entrepreneurs and inevitably led to additional costs.

Meanwhile, by virtue of Article 155 of the Tax Code, during export control at the internal border of the EAEU, the tax authorities have the right only to inspect the property and conduct an inventory of the property for compliance with the information in the consignment notes.

However, such measures can be carried out only within the framework of the designated inspections, which must be registered with the Committee on Legal Statistics and Special Accounts.

In other words, the tax authorities have the right to conduct surveys only if there is an inspection report. The above Order allowed them to circumvent this provision of the Tax Code.

Given that the Order violated the rights of an unlimited number of entrepreneurs, at the protest of the Chief Transport Prosecutor, the norms for conducting inspections from June 16 this year are excluded.

We note that the requirements of the tax authorities for admission to the inspection of transported goods will be illegal in the absence of a registered act of inspection.

Such registration can be independently verified through the Qamqor for Business application.

At the same time, the Main Transport Prosecutor's Office reports that the protection of the rights of entrepreneurs is one of the priorities of the prosecutor's supervision.

To fulfill the tasks set by the Head of State and ensure compliance with the moratorium on inspections of micro and small businesses, Mobile groups were created at the transport Prosecutor's offices.

Their main mission, along with rapid response to violations of business rights, is to study the legal acts of state bodies on an ongoing basis.

Interested entrepreneurs can report violations of their rights in the transport sector around the clock, including contradictory, in their opinion, legal norms to the hotlines of the Transport Prosecutor's Office.

* Phone numbers of the mobile group for the protection of the rights of entrepreneurs of the Main Transport Prosecutor's Office: 8 7172 71 22 51; 8 7172 71 22 35, 8 7172 71 22 48, mobile phone: 8 705 257 81 68