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Ст. 110 КЕДЕНДІК РЕТТЕУ ТУРАЛЫ 2017 жылғы 26 желтоқсандағы № 123-VІ ҚРЗ


Действующий с изменениями и дополнениями. Проверено 10.06.2021

ҚР КЕДЕНДІК РЕТТЕУ ТУРАЛЫ
110-бап. Кедендік баждардың, кедендік алымдардың, салықтардың, өсімпұлдардың, пайыздардың сомаларын есепке жатқызу

1. Кедендік баждарды, кедендік алымдарды, салықтарды, арнайы, демпингке қарсы, өтемақы баждарын, өсімпұлдарды, пайыздарды төлеу бойынша берешек болмаған жағдайда, төлеуші кедендік декларацияны ұсынған не төлеуші осы төлеушінің өз ақшасын кедендік төлемнің, кедендік алымның, салықтың, өсімпұлдың, пайыздың осы түрі бойынша кедендік баждар, кедендік алымдар, салықтар, өсімпұлдар, пайыздар ретінде пайдалану ниеті туралы куәландыратын өзге де әрекеттер жасаған кезде кедендік баждардың, кедендік алымдардың, салықтардың, өсімпұлдардың, пайыздардың артық төленген немесе артық өндіріп алынған сомалары есепке жатқызылуға жатады. 

2. Кедендік баждардың, кедендік алымдардың, салықтардың, өсімпұлдардың, пайыздардың артық төленген немесе артық өндіріп алынған сомалары кедендік төлемдер, салықтар, арнайы, демпингке қарсы, өтемақы баждары, өсімпұлдар, пайыздар бойынша берешек болмаған жағдайда, сондай-ақ осы баптың 3 және 4-тармақтарының ережелерін ескере отырып, төлеушінің өтініші бойынша осындай өтініште көрсетілген кедендік баждардың, кедендік алымдардың, салықтардың, өсімпұлдардың, пайыздардыңбасқа түрлері бойынша алдағы төлемдер есебіне есепке жатқызылуға жатады. 

3. Кедендік баждарды, кедендік алымдарды, салықтарды, арнайы, демпингке қарсы, өтемақы баждарын, өсімпұлдарды, пайыздарды төлеу бойынша берешек болған кезде кедендік баждардың, кедендік алымдардың, салықтардың, өсімпұлдардың, пайыздардың артық төленген және (немесе) артық өндіріп алынған сомасын кеден органы осы Кодекстің 12-тарауында көзделген жағдайларда, төлеушінің өтінішінсіз, кедендік баждардың, кедендік алымдардың, салықтардың, арнайы, демпингке қарсы, өтемақы баждарының осы және (немесе) басқа түрлері бойынша осындай берешекті өтеу есебіне есепке жатқызады. 

4. Кедендік әкелу бажының артық төленген және (немесе) артық өндіріп алынған сомасын есепке жатқызуды кеден органы Одақ туралы шартта көзделген ережелерді ескере отырып жүргізеді. 

5. Кедендік баждардың, кедендік алымдардың, салықтардың, өсімпұлдардың, пайыздардың артық төленген және (немесе) артық өндіріп алынған сомасын есепке жатқызуды кеден органы осындай өтініш кеден органында тіркелген күннен бастап бес жұмыс күні ішінде жүргізеді. 

Ескерту. 110-бапқа өзгеріс енгізілді – ҚР 05.01.2021 № 407-VI (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі) Заңымен.
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