One of the forms of implementation of certain state functions carried out individually at the request of citizens is a public service. Currently, the state revenue bodies of the Republic of Kazakhstan provide a number of public services, one of which is "Registration of the fulfillment of the obligation to pay customs duties, taxes, special anti-dumping countervailing duties, as well as ensuring the fulfillment of the duties of a legal entity operating in the field of customs affairs and (or) an authorized economic operator." This public service is provided free of charge to individuals and legal entities, according to the approved regulations and standard, the form of provision is paper. The service is provided according to the established work schedule: from Monday to Friday from 9.00 to 18.30 hours, with a lunch break from 13.00 to 14.30 hours, except weekends and holidays, according to the labor legislation of the Republic of Kazakhstan. The list of documents required for the provision of the state service "Registration of the fulfillment of the obligation to pay customs duties, taxes, special anti-dumping countervailing duties, as well as ensuring the fulfillment of the duties of a legal entity operating in the field of customs affairs and (or) an authorized economic operator ":
1) an application in the form established by the standard of the state service;
2) depending on the chosen method of ensuring the payment of customs duties and taxes, one of the following documents confirming the payment of customs duties and taxes:
copies of the payment document on the transfer of money to the account of the temporary placement of money of the state revenue authority;
property pledge agreement concluded between the payer and the state revenue authority and the appraiser's report on the assessment of the market value of the pledged property;
the bank guarantee agreement concluded between the guarantor bank and the payer, and the bank guarantee;
guarantee agreements;
insurance contracts.
In cases of submission of an incomplete package of documents according to this list, and (or) expired documents, the service provider refuses to accept the application.
In the Department of State Revenue in Shymkent, the fulfillment of the obligation to pay customs duties and taxes is provided mainly in the following cases:
- release of goods before the completion of the inspection of customs, other documents and (or) information, which cannot be completed within the time of release of goods
- release of goods before receiving the results of the customs examination
- temporary storage of goods in the recipient's warehouse
For the 1st quarter of 2022, based on the statements of payers in the provision of the state service "Registration of the fulfillment of the obligation to pay customs duties, taxes, special anti-dumping countervailing duties, as well as ensuring the fulfillment of the duties of a legal entity operating in the field of customs affairs and (or) an authorized economic operator", the Department of State Revenue in Shymkent issued and 70 Forms of accounting for the enforcement of obligations have been registered. Of these:
- with the use of insurance contracts - 2 Forms
-money deposited to the account of the temporary placement of money of the customs authority – 68 Forms