ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of September 29, 2021 No. 995

About modification and amendments in the order of the Minister of Finance of the Republic of Kazakhstan of January 12, 2018 No. 23 "About approval of regulations on the Appeal commission on consideration of claims to the notification on results of check"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of January 12, 2018 No. 23 "About approval of regulations on the Appeal commission on consideration of claims to the notification on results of check" (it is registered in the Register of state registration of regulatory legal acts at No. 16289) the following changes and amendments:

state preamble in the following edition:

"According to Item 1 of article 480 of the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan" and Item 1 of article 182 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) I ORDER:";

in the Regulations on the Appeal commission on consideration of claims to the notification on results of check approved by the specified order:

state Items 1 and 2 in the following edition:

"1. This regulations on the Appeal commission on consideration of claims to the notification on results of check (further – the Provision) are developed according to Item 1 of article 480 of the Code of the Republic of Kazakhstan "About customs regulation in the Republic of Kazakhstan" (further – the Code about customs regulation) and Item 1 of article 182 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and determine procedure of activities of the Appeal commission on consideration of claims to the notification on results of check (further – the Commission).

2. The commission in the activities is guided by the Constitution of the Republic of Kazakhstan of August 30, 1995, the Agreement on the Customs code of the Eurasian Economic Union of November 27, 2009, the Code about customs regulation, the Tax code, the Administrative procedural Procedure Code of the Republic of Kazakhstan, the laws of the Republic of Kazakhstan, acts of the President, the Government of the Republic of Kazakhstan and other legal acts, and also this Provision.";

state item 4 in the following edition:

"4. The Commission chairman, and also members of the commission in number of eight people are part of the Commission.";

add with Item 6-1 of the following content:

"6-1. The working body no later than 3 (three) working days from the date of completion of the procedure of hearing of the applicant sends to members of the commission of the copy of written objection of the applicant and (or) the protocol of hearing to the provisional solution.";

add with Item 7-1 of the following content:

"7-1. In the presence in written objection of the applicant and (or) in the protocol of hearing to the provisional solution of the sound arguments which are not specified earlier in the claim, members of the commission provide in working body the line items no later than 5 (five) working days from the date of the direction working body of materials.".

2. To provide to department of appeals 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 calendar 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. This order becomes effective after ten calendar days after day of its first official publication.

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