Chapter 1. General provisions
Chapter 2. The procedure for notifying a person about the inspection of customs, other documents and (or) information regarding the customs declaration, documents confirming the information stated in the customs declaration, information stated in the customs declaration and (or) contained in the documents submitted to the state revenue authorities, initiated after the release of goods
After the end of the calendar year, the final record is made. The registration of a passing year is allowed in one register, while from the first of January of each subsequent year, numbering begins with one. Records in the register are made by an employee who issued a notification about the inspection of customs, other documents and (or) information and a notification on the results of the inspection of customs, other documents and (or) information regarding the customs declaration, documents confirming the information stated in the customs declaration, information stated in the customs declaration and (or) contained in the documents submitted to the customs authorities, initiated after the release of goods (hereinafter – notification about the results of the inspection of customs, other documents and (or) information).
At the same time, the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter - the Committee) weekly places on its Internet resource a register of issued notifications about the inspection of customs, other documents and (or) information.
In there is no record of information on the registration of a notification on the inspection of customs, other documents and (or) information in the register, such an inspection is considered invalid.
1) in the mail by registered letter with acknowledgment of receipt – from the date of marking by the person who is subject to the inspection in the notification of the mail operator;
2) by electronic method:
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".
In this case, the notification about the inspection of customs, other documents and (or) information is sent electronically to:
persons registered as a user of the information system of the state revenue authority in the manner prescribed by the Order of the Minister of Finance of the Republic of Kazakhstan dated February 28, 2018 No. 321 "On approval of the registration rules as a user of the information system of state revenue bodies'' (registered in the State register of regulatory legal acts under No. 16596);
taxpayers interacting with state revenue bodies in an electronic way in accordance with the Law of the Republic of Kazakhstan "On electronic document and electronic digital signature";
taxpayers registered on the web portal of "the electronic government".
The following information is indicated in the act of survey:
place, date and time of compiling;
position, surname, first name and patronymic (if any) of the official of the state revenue body who made an act of survey;
name of the state revenue authority;
surname, first name and patronymic (if any), name and number of the identity document, address of the place of residence of the involved witness;
the name of the person who is subject to the inspection, his identification number;
information on the results of the survey.
Not less than two (2) adult capable citizens, not interested in the outcome of the actions of an official of the state revenue body are invited as witnesses. Participation of officials of state bodies of the Republic of Kazakhstan and employees, founders (participants) of the customs representative as witnesses is not allowed.
If, as a result of the survey, the actual absence of the person who is the subject to the inspection, at the location indicated in the registration data, the date of delivery of the person's notification about the inspection of customs, other documents and (or) information, as well as notification of the results of the inspection of customs, other documents and (or) information is date of drawing up the act of survey.
Chapter 3. The procedure for notifying a person of the results of the inspection of customs, other documents and (or) information
Based on the results of sending the notification provided for in paragraph 8 of these Rules, an official of the state revenue body hands or sends a notification of the results of the inspection of customs, other documents and (or) information in respect of the customs declaration, documents confirming the information stated in the customs declaration, information stated in the customs declaration and (or) contained in the documents submitted to the customs authorities, initiated after the release of goods in the form, according to Annex 2 to these Rules to the person who is subject to the inspection.
At the same time, the Committee weekly places a register of issued notifications about the results of the inspection of customs, other documents and (or) information on its Internet resource.
If there is no information on the registration of a notification about the inspection of customs, other documents and (or) information in the register, such an inspection is considered incomplete.
The specifics of the execution of the notification about unpaid customs duties, taxes, special, anti-dumping, countervailing duties, penalties and interest are provided for in Articles 86 and 137 of the Code.
For the purpose of comprehensive and full consideration of the arguments of the complaint about the notification of the results of the inspection of customs, other documents and (or) information, the state revenue body appoints a customs inspection in accordance with the procedure established by Chapter 47 of the Code.
Annex 1 to the notification of a person about conducting inspection of customs, other documents and (or) information regarding a customs declaration, documents confirming the information stated in the customs declaration, information stated in the customs declaration and (or) contained in documents submitted to the state revenue authorities, initiated after the release of goods, as well as the results of such inspectionв, as well on the results of such inspection |
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| form |
Notification about the inspection of customs, other documents and (or) information regarding the customs declaration, documents confirming the information stated in the customs declaration, information stated in the customs declaration and (or) contained in the documents submitted to the state revenue authorities, initiated after the release of goods
"____" ______________ 20___ № _____________
In accordance with paragraph 2 of Article 411 of the Code of the Republic of Kazakhstan
"On Customs Regulation in the Republic of Kazakhstan" (hereinafter – the Code)_________________________________________________________________________
Notifies You (name of the state revenue authority)_________________________________________________________________________
(Surname, first name, patronymic (if any), full name of the person,
individual identification number/business identification number
(IIN/BIN) person subject to inspection) that the customs, other documents and (or) information
on the customs declaration(s) shall be inspected № ________________________ on the basis of Article 426 of the Code, and therefore we ask you to submit the following documents and (or) information necessary for customs control no later than 10 (ten) working days from the date of receipt of this notification:
_________________________________________________________________________
_________________________________________________________________________
_________________________________________________________________________
_________________________________________________________________________
The head (deputy head authorized by the head)
of the state revenue body ____________________________________________
(Surname, first name, patronymic (if any), signature, seal)
The notification was received by _____________________________________________________
(Surname, first name, patronymic (if any), full name of person subject to inspection, IIN/BIN, signature, date)
The notification was delivered by _________________________________________________
(Surname, first name, patronymic (if any) of the official
of the state revenue authority, signature, date)
The notification is sent to the person ______________________________________________
(document confirming the fact of sending and receiving, date)
| Appendix 2 to the Rules for notifying a person about the inspection of customs, other documents and (or) information regarding the customs declaration, documents confirming the information stated in the customs declaration, information stated in the customs declaration and (or) contained in the documents submitted by the state revenue authority initiated after the release of goods, as well as the results of such inspection |
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| form |
The procedure for notifying a person about the inspection of customs, other documents and (or) information regarding the customs declaration, documents confirming the information stated in the customs declaration, information stated in the customs declaration and (or) contained in the documents submitted to the state revenue authorities, initiated after the release of goods
"____" ______________ 20___ № _____________
__________________________________________________________________________
(Name of the state revenue authority)
In accordance with paragraph 2 of Article 411 of the Code of the Republic of Kazakhstan
"On Customs Regulation in the Republic of Kazakhstan" (hereinafter - the Code),
on the basis of a notification about the inspection of customs, other documents
(or) information dated "__" ____20_____________ № ____________________________
notifies You
______________________________________________________________________
(Surname, first name, patronymic (if any), full name of the person subject to the inspection), individual identification number /
business identification number (IIN /BIN)
that the inspection of customs, other documents and (or) information regarding the customs declaration, documents confirming the information, declared in the customs declaration, information declared in the customs declaration and (or) contained in the documents submitted to the state revenue authorities (indicating registration numbers, dates of details and names of the submitted documents):
1) _______________________________________________________________________;
2) _______________________________________________________________________;
3) _______________________________________________________________________.
By results of the inspection:
no violations.
revealed violations:
_________________________________________________________________________
the amount of calculated customs duties, taxes, special, anti-dumping,
countervailing duties, penalties, interests is
_________________________________________________________________________
_________________________________________________________________________
____________________________________________________________________ tenge,
which (when calculating, in numbers and words) mast be paid in due time to the budget according to the budget classification codes
on the following details:
_________________________________________________________________________
(name of the state revenue authority)
BIN ____________________________________________________________________
to the account № ________________________________________________________________
(of state revenue authority)
in ________________________________________________________________________
(Treasury Department, bank identification code (BIC)
This notification is subject to execution no later than 10 (ten) working
days from the date of its delivery.
In accordance with Articles 86 and 137 of the Code, if this notice is not fulfilled within the prescribed
period, at the same time you and persons who, in accordance with
the Code are jointly obligated to pay customs duties,
taxes, special, anti-dumping, countervailing duties, interest,
and penalties a notification about the unpaid amounts of customs duties, taxes, special, anti-dumping, countervailing
duties, penalties, and interest within the prescribed period will be sent within 10 (ten) working days from the date of expiration the deadline
for the execution of this notification.
If necessary, you shall appeal this notification to the State Revenue Committee of the
Ministry of Finance of the Republic of Kazakhstan within
10 (ten) working days from the day following the day of its delivery.
At the appeal of the results of the inspection of customs, other documents
and (or) information, the state revenue body appoints a customs inspection
in accordance with the procedure established by Chapter 47 of the Code.
An annex with a description of the revealed violations has ________ page (pages).
The head (deputy head authorized by the head) of the state revenue body
_________________________________________________________________________
(surname, first name, patronymic (if any), signature, seal)
The notification was received by
_________________________________________________________________________
(surname, first name, patronymic (if any), full name of the person being checked,
IIN/BIN, signature, date)
The notification was delivered by
_________________________________________________________________________
(surname, first name, patronymic (if any) of an official
of the state revenue authority, signature, date)
The notification is sent to the person ______________________________________________
(document confirming the fact of sending and receiving, date)