Chapter 1. General provisions
Chapter 2. The procedure for notifying an inspected person about the beginning of conducting cameral customs inspection
During the cameral customs inspection, an official of the state revenue body sends a requirement to submit documents and (or) information to the inspected person in the form according to Annex 3 to this order in accordance with paragraph 5 of Article 417 of the Code.
the first copy is handed or goes to the inspected person;
the second copy is included in the registration file.
1) is given to the inspected person against signature or in the mail by registered letter with acknowledgment of receipt;
2) by electronic method;
At the same time, the notification is sent electronically to the inspected person registered:
as a user of the information system of the state revenue body in accordance with the procedure defined by the Order of the Minister of Finance of the Republic of Kazakhstan dated February 28, 2018 No. 321 "On approval of the Rules for registration as a user of the information system of State Revenue bodies" (registered in the State register of regulatory legal acts of the Republic of Kazakhstan , No. 16596);
as an electronic taxpayer provided for by subparagraph 73 of paragraph 1 of Article 1 of the Code of the Republic of Kazakhstan dated December 25, 2017 "On taxes and other obligatory payments to the budget" (Tax Code);
as an electronic taxpayer registered on the web portal of "the electronic government".
1) by registered mail with a notification – from the date of marking by the of the postal or other communications organization in the notification;
2) electronically:
from delivery date of the notification in web application.
from delivery date of the notification to the user's personal account on the web portal of "the electronic government".
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Annex 2 to the order of the First Deputy Prime Minister of the Republic of Kazakhstan – Minister of Finance of the Republic of Kazakhstan dated June 24, 2019 № 621 |
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form |
Notifying about the beginning of conducting cameral customs inspection
In accordance with paragraph 2 of Article 417 of the Code of the Republic of Kazakhstan dated December 26, 2017 "On Customs Regulation in the Republic of Kazakhstan" (hereinafter - the Code)_______________________________________________________________________________
(name of the state revenue authority) notifies You _______________________________________________________________________________
(surname, first name, patronymic (if any), full name of the inspected person), individual identification number/business identification number (IIN/BIN)) that cameral customs inspection will be carried to inspect customs declaration(s) in the total amount _________________: (in numbers and words) *№ __________________________________________________________________
__________________________________________________________________
** according to the attached register of customs declarations subject to inspection on _________________ pages.
(in numbers and words) on the basis of *** __________________________________________________________________
__________________________________________________________________
regarding/concerning cameral customs inspection**** __________________________________________________________________
Head (Deputy Head) of the State Revenue authority ____________________________________________________________________
(Surname, first name, patronymic (if any), signature, seal)
The notification was received by __________________________________________________
(Surname, first name, patronymic (if any), full name of the inspected person, individual identification number/business identification number (IIN/BIN), signature, date)
The notification is handed by ________________________________________
(surname, first name, patronymic (if any) of an official of the state revenue authority, signature, date)
The notification is sent to the inspected person _____________________________________
(document confirming the fact of sending and receiving, date)
Note:* – when filling out data in less than twenty customs declarations;
** – when specifying data in twenty or more customs declarations;
*** – when filling put, the following information is indicated: the basis for conducting cameral customs inspection provided for in paragraph 3 of Article 417 of the Code; details of documents that were the basis for conducting cameral customs inspection under the sub-paragraphs 3), 6), 8), 9) paragraph 3 of Article 417 of the Code; regulatory legal acts, requirements of which shall be subject to inspection;
**** – when filling out the subject of cameral customs inspection to be guided by paragraph 6 of Article 416 of the Code, reflecting brief description of the issue of inspection.
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Annex 3 to the order of the First Deputy Prime Minister of the Republic of Kazakhstan – Minister of Finance of the Republic Kazakhstan dated June 24, 2019 |
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form |
Requirement for submission of documents and (or) data
In accordance with paragraph 5 of Article 417, Article 426 of the Code of the Republic of Kazakhstan dated December 26, 2017 "On Customs Regulation in the Republic of Kazakhstan" (hereinafter – the Code)_______________________________________________________________
(name of the state revenue authority) asks You __________________________________________________________________
(surname, first name, patronymic (if any), full name of the inspected person), individual identification number/business identification number (IIN/BIN)) within the conducted cameral customs inspection on the basis of* __________________________________________________________________
To submit the following documents and (or) data: 1_________________________________________________________________
2_________________________________________________________________
3_________________________________________________________________
The deadline for submitting documents and (or) data should not exceed ten working days from the day following the day of delivery of the request for submitting documents and (or) data. The deadline for submitting documents declared in the customs declaration is extended by the state revenue authority based on the reasoned request of the inspected person to twenty calendar days from the date of expiry of the deadline for submitting documents and (or) data established by the state revenue authority.
The extension term of the submission of other documents and (or) data is determined by the state revenue body based on the reasoned appeal of the inspected person, but should not exceed two months from the date of expiry of the deadline for submission of documents and (or) data established by the state revenue authority.
In case of non-submission of documents declared in the customs declaration by the inspected person at the request of the customs inspection, the information declared in the customs declaration on the basis of such documents is considered to be inaccurately declared.
In case of non-performance of this requirement, administrative penalties will be applied to you in accordance with Article 558 of the Code of the Republic of Kazakhstan dated July 5, 2014 "On Administrative Offenses".
Head (Deputy Head) of the State Revenue authority __________________________________________________________________
(surname, first name, patronymic (if any), signature, seal)
The notification was received by __________________________________________________
(Surname, first name, patronymic (if any), full name of the inspected person, individual identification number/business identification number (IIN/BIN), signature, date)
The notification is handed by ________________________________________
(surname, first name, patronymic (if any) of an official of the state revenue authority, signature, date)
The notification is sent to the inspected person _____________________________________
(document confirming the fact of sending and receiving, date)
Note:
The request is made on the letterhead of the state revenue authority;
* – when filling out, the basis for conducting cameral customs inspection provided for in paragraph 3 of Article 417 of the Code, specified in the notification of the beginning of conducting cameral customs inspection is indicated