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The document ceased to be valid since May 7, 2021 according to Item 2 of the Order of the Minister of Finance of the Republic of Kazakhstan of April 21, 2021 No. 376

ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of January 23, 2018 No. 45

About approval of Rules and terms of delivery to the checked face of the preparatory act of exit customs inspection, provision of written objection to the preparatory act of exit customs inspection, consideration by body of state revenues of such objection, and also category of the checked faces to which regulations according to the preparatory act of exit customs inspection are applied

(as amended of the Order of the Minister of Finance of the Republic of Kazakhstan of 09.09.2020 No. 840)

According to Item 20 of article 418 of the Code of the Republic of Kazakhstan of December 26, 2017 "About customs regulation in the Republic of Kazakhstan" I ORDER:

1. Approve the enclosed Rules and terms of delivery to the checked face of the preparatory act of exit customs inspection, provision of written objection to the preparatory act of exit customs inspection, consideration by body of state revenues of such objection, and also category of the checked faces to which regulations according to the preparatory act of exit customs inspection are applied.

2. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Tengebayev A. M.) in the procedure established by the legislation to provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days from the date of state registration of this order the direction it the copy in paper and electronic type in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" of the Ministry of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

4) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1), 2) and 3) of this Item.

3. This order becomes effective after ten calendar days after day of its first official publication.

Minister of Finance of the Republic of Kazakhstan

B. Sultanov

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of January 23, 2018 No. 45

Rules and terms of delivery to the checked face of the preparatory act of exit customs inspection, provision of written objection to the preparatory act of exit customs inspection, consideration by body of state revenues of such objection, and also category of the checked faces to which regulations according to the preparatory act of exit customs inspection are applied

Chapter 1. General provisions

1. These rules and terms of delivery to the checked face of the preparatory act of exit customs inspection, provision of written objection to the preparatory act of exit customs inspection, consideration by body of state revenues of such objection, and also category of the checked faces to which regulations according to the preparatory act of exit customs inspection are applied (further - Rules) are developed for the purpose of realization of Item 20 of article 418 of the Code of the Republic of Kazakhstan of December 26, 2017 "About customs regulation in the Republic of Kazakhstan" (further - the Code).

2. These rules determine procedure and terms of delivery to the checked face of the preparatory act of exit customs inspection, provision of written objection to the preparatory act of exit customs inspection, consideration by body of state revenues of such objection, and also category of the checked faces to which regulations according to the preparatory act of exit customs inspection are applied.

Chapter 2. Categories of the checked faces to which regulations according to the preparatory act of exit customs inspection are applied

3. The preparatory act of exit customs inspection goes:

1) to the checked faces included in the list provided by the order of the Minister of Finance of the Republic of Kazakhstan of December 14, 2018 No. 1082 "About approval of the List of the taxpayers who are subject to monitoring of large taxpayers" (it is registered in the Register of state registration of regulatory legal acts at No. 17992);

2) to the checked faces which signed investment contracts according to Articles 285, of 294, of 295-1 Entrepreneurial code of the Republic of Kazakhstan of October 29, 2015;

3) to the checked faces which according to preparatory acts of exit customs inspection have amount to charge of customs payments of taxes, the special, anti-dumping, compensatory duties, percent is exceeded five thousand by the multiple monthly settlement indicator established by the law on the republican budget and operating for January 1 of the corresponding financial year.

4. Within these rules the following concepts are used:

1) written objection - written disagreement of the checked face with results of the preparatory act of exit customs inspection;

2) the preparatory act of exit customs inspection - the document on preliminary results of exit customs inspection constituted by the official of body of state revenues.

Chapter 3. Procedure and term of delivery to the checked face of the preparatory act of exit customs inspection

5. Before creation of the act of exit customs inspection, stipulated in Item the 19th article 418 of the Code, in case of identification of violation of the customs legislation of the Eurasian Economic Union, customs and (or) other legislation of the Republic of Kazakhstan, the official of body of state revenues hands to the checked person the preparatory act of exit customs inspection.

6. The preparatory act of exit customs inspection is handed to the checked person personally under list no later than 5 (five) working days before date of completion of exit customs inspection.

In case of impossibility of delivery to the checked face of the preparatory act of exit customs inspection due to the lack of it in the location the body of state revenues performing exit customs inspection conducts examination in the location specified in registration data of the checked face with involvement of 2 (two) witnesses.

By results of inspection the statement of inspection in which are specified is drawn up:

place, date and time of creation;

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