Rules for the provision of public services "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"
Chapter 1. General provisions
1. These Rules 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" (hereinafter - the Rules) have been developed in accordance with subparagraph 1) of Article 10 The Law of the Republic of Kazakhstan dated April 15, 2013 "On Public Services" (hereinafter – The Law) and determine the procedure 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" (hereinafter - the state service).
2. The state service is provided by the State Revenue Committee of the Ministry of Finance, the territorial bodies of the State Revenue Committee of the Ministry of Finance for the regions, the cities of Nur-Sultan, Almaty and Shymkent (hereinafter – the service provider).
Acceptance of documents and issuance of the result of the provision of public services is carried out through the office of the service provider or by a person whose functional responsibilities include receiving and issuing correspondence (hereinafter – the office of the service provider).
Chapter 2. The procedure for the provision of public services
3. The list of basic requirements for the provision of public services, including the characteristics of the process, form, content and result of the provision, as well as other information, taking into account the specifics of the provision of public services, are set out in Annex 1 to these Rules.
Individuals or legal entities (hereinafter referred to as the service recipient), in order to receive a state service, send to the service provider an application for 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 (hereinafter referred to as – application) in the form, according to Annex 2 to these Rules and a package of documents, according to the list provided for in paragraph 8 of Annex 1 to these Rules.
When rendering a public service, the service recipient provides consent to the use of information constituting a legally protected secret contained in information systems, unless otherwise provided by Law.
The service provider receives information about identity documents contained in state information systems from the relevant state information systems through the portal "electronic government" (hereinafter referred to as the portal) in the form of electronic documents certified by the electronic digital signature of authorized officials.
Submission of documents is not required if the information contained in them is obtained from state information systems and (or) from the information form.
Confirmation of acceptance of the documents by the service recipient is a mark on the copy of the application containing the date, time, signature, surname and initials of the person who accepted the package of documents.
4. An employee of the office of the service provider accepts the application and the documents attached to it on the day of their receipt (when the service recipient applies after the end of working hours, on weekends and holidays according to the Labor Code of the Republic of Kazakhstan dated November 23, 2015, applications are accepted and the results of the provision of public services are issued on the next working day), with the exception of the service provider for which the authorized body in the field of customs affairs has established a round-the-clock mode of operation.
5. The term of consideration of documents and the issuance of the result of the provision of public services is no more than 3 (three) working days from the date of their receipt.
If the service recipient submits an incomplete package of documents according to the list provided for in paragraph 8 of Annex 1 to these Rules, and (or) expired documents, as well as an application in an unspecified form, the employee of the office of the service provider refuses to accept the application.
6. If the service recipient submits a complete package of documents, according to the list provided for in paragraph 8 of Annex 1 to these Rules, as well as an application in the form according to Annex 2 to these Rules, an employee of the office of the service provider submits the application and the documents attached to it for consideration to the head of the service provider or his acting duties, who determines the responsible contractor of the service provider.
The responsible executor of the service provider, within the time specified in the first part of paragraph 5 of these Rules, checks the compliance of the information specified in the application and (or) the submitted documents required for the provision of public services with the requirements established by the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan" dated December 26, 2017 (hereinafter – the Code) and these Rules.
The result of the provision of a public service is the registration of enforcement of the obligation to pay customs duties, taxes, special, anti-dumping, countervailing duties, as well as enforcement of the duties of a legal entity operating in the field of customs affairs and (or) an authorized economic operator with a notification or a reasoned response to the refusal to provide a public service in cases and the grounds specified in paragraph 9 of Annex 1 to these Rules.
The responsible executor of the service provider sends the result of the provision of public services to the head of the service provider or to the person performing his duties.
The result of the provision of public services is signed by the head of the service provider or acting as his duties and sent to the service recipient through the office of the service provider.
7. In accordance with subparagraph 11) of paragraph 2 of Article 5 of the Law, entering data into the information system for monitoring the provision of public services is established by the Rules for Entering data into the information system for monitoring the Provision of Public services on the stage of Rendering Public services, approved by Order No. 452 of the Acting Minister of Transport and Communications of the Republic of Kazakhstan dated June 14, 2013 (registered in the Register state registration of regulatory legal acts under No. 8555).
Chapter 3. The procedure for appealing decisions, actions (inaction) of the service provider and (or) their officials, the State Corporation and (or) its employees on the provision of public services
8. In cases of disagreement with the results of the provision of public services by the service recipient, a complaint is filed against the decision, actions (inaction) of the service provider on the provision of public services in accordance with the legislation of the Republic of Kazakhstan:
in the name of the head of the service provider;
addressed to the head of the authorized body exercising leadership in the field of ensuring tax receipts and payments to the budget;
to the authorized body for the assessment and control of the quality of public services.
At the same time, a complaint about the actions (inaction) of employees of a State Corporation when providing services through a State Corporation is filed to the head of the State Corporation, or to the authorized body in the field of informatization.
The complaint of the service recipient received by the service provider, the State Corporation directly providing public services, is subject to consideration in accordance with paragraph 2 of Article 25 of the Law within 5 (five) working days from the date of its registration.
The complaint of the service recipient received by the authorized body for the assessment and control of the quality of public services is subject to consideration within 15 (fifteen) working days from the date of its registration.
9. In cases of disagreement with the results of the provision of public services, the service recipient, in accordance with subparagraph 6) of paragraph 1 of Article 4 of the Law, applies to the court.
Appendix 1
to the Rules for the provision
of public services
"Registration of the fulfillment
of the obligation to pay
customs duties and 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 standard 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 and (or) an authorized economic operator"
1 Name of the service provider State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, territorial bodies of the State Revenue Committee MF by regions, cities of Nur-Sultan, Almaty and Shymkent
2 Methods of providing public services The receipt of documents and the issuance of the result of the provision of public services is carried out through the office of the service provider or by a person whose functional responsibilities include the receipt and issuance of correspondence;
3 The term of rendering the state service from the date of registration of the application – no later than 3 (three) working days
4 The form of public service provision is paper