ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of April 29, 2021 No. 413

About approval of Rules and terms of the direction or delivery to the checked face of the preparatory act of cameral customs inspection, representation by the checked face of written objection to the preparatory act of cameral customs inspection, and also consideration of such objection

According to Item 9-1 of article 417 of the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan" I ORDER:

1. Approve the enclosed Rules and terms of the direction or delivery to the checked face of the preparatory act of cameral customs inspection, representation by the checked face of written objection to the preparatory act of cameral customs inspection, and also consideration of such objection.

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

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

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

3) 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) and 2) of this Item.

3. To impose control of execution of this order on the supervising vice-Minister of Finance of the Republic of Kazakhstan.

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

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of April 29, 2021 No. 413

Rules and terms of the direction or delivery to the checked face of the preparatory act of cameral customs inspection, representation by the checked face of written objection to the preparatory act of cameral customs inspection, and also consideration of such objection

Chapter 1. General provisions

1. These rules and terms of the direction or delivery to the checked face of the preparatory act of cameral customs inspection, representation are developed by the checked face of written objection to the preparatory act of cameral customs inspection, and also consideration of such objection (further - Rules) for the purpose of realization of Item 9-1 of article 417 of the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan" (further - the Code) and determine procedure and terms of the direction or delivery to the checked face of the preparatory act of cameral customs inspection, representation by the checked face of written objection to the preparatory act of cameral customs inspection, and also consideration of such objection.

2. Within these rules the following concept is used:

written objection - written disagreement of the checked face with results of the preparatory act of cameral customs inspection.

Chapter 2. Procedure and terms of the direction or delivery to the checked face of the preparatory act of cameral customs inspection

3. Before creation of the act of cameral customs inspection, stipulated in Item 9-1 article 417 of the Code, the official of body of state revenues sends or the preparatory act of cameral customs inspection hands to the checked person.

4. The preparatory act of cameral customs inspection goes or handed to the checked person personally under list no later than 5 (five) working days before date of completion of cameral customs inspection.

5. In case of impossibility of delivery to the checked face of the preparatory act of cameral customs inspection or its return of mail by the operator or the telecom operator on absence reason of the checked face in the location specified in registration data of the checked face, the body of state revenues within 5 (five) working days from the date of return of such documents conducts examination in the location of such person 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;

position, surname, name and middle name (if it is specified in the identity document) the official of body of state revenues;

name of body of state revenues;

surname, name and middle name (if it is specified in the identity document), the name and document number, proving the identity, the residential address of the attracted witnesses;

surname, name and middle name (if it is specified in the identity document) and (or) the name of the checked face, its individual identification number / бизнес-идентификационный number;

information on results of inspection.

As witnesses any full age capable citizens who are not interested in the result of actions of the official of body of state revenues and the checked face are invited. Participation as the understood officials of state bodies of the Republic of Kazakhstan and workers, founders (participants) of the checked face is not allowed.

In case of establishment as a result of inspection of the actual lack of the checked face in the location specified in registration data, date of delivery of the preparatory act of cameral customs inspection is date of creation of the act of inspection.

Chapter 3. Procedure and terms of representation by the checked face of written objection to the preparatory act of cameral customs inspection, and also consideration of such objection

6. The checked face the written objection to the preparatory act of cameral customs inspection is represented in the body of state revenues performing cameral customs inspection, within 10 (ten) working days from the date of obtaining or delivery of the preparatory act of cameral customs inspection, the faces which are subject to monitoring of large taxpayers except for checked according to Item 3 of article 130 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) (further - the Tax code).

At the same time the checked face which is subject to monitoring of large taxpayers, the written objection to the preparatory act of cameral customs inspection is represented in the body of state revenues performing cameral customs inspection within 15 (fifteen) working days from the date of obtaining or delivery of the preparatory act of cameral customs inspection.

The checked face the written objection to the preparatory act of cameral customs inspection is represented by the following methods:

1) in attendance procedure - on paper;

2) by mail the registered mail with the notification - on paper;

3) through The Government for Citizens State corporation - electronically.

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