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Ст. 121 КЕДЕНДІК РЕТТЕУ ТУРАЛЫ 2017 жылғы 26 желтоқсандағы № 123-VІ ҚРЗ


Действующий с изменениями и дополнениями. Проверено 13.10.2021

ҚР КЕДЕНДІК РЕТТЕУ ТУРАЛЫ
121-бап. Кедендік төлемдер, салықтар, арнайы, демпингке қарсы баждар, өтемақы баждары, өсімпұлдар, пайыздар бойынша берешек сомаларын өндіріп алуға үмітсіз деп тану және есептен шығару

1. Кедендік төлемдер, салықтар, арнайы, демпингке қарсы, өтемақы баждары, өсімпұлдар, пайыздар бойынша өндіріп алынуы мүмкін болмаған берешек сомалары, мынадай негіздердің бірі: 

1) ұйымды Қазақстан Республикасының заңнамасына сәйкес тарату; 

2) банкрот деп тану; 

3) жеке тұлғаның қайтыс болуы немесе соттың заңды күшіне енген шешімі негізінде оны қайтыс болды деп жариялауы бойынша өндіріп алу үмітсіз деп танылады. 

2. Осы баптың 1-тармағында көрсетілген берешек сомалары уәкілетті орган айқындаған тәртіппен есептен шығарылуға жатады.
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