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Ст. 124 КЕДЕНДІК РЕТТЕУ ТУРАЛЫ 2017 жылғы 26 желтоқсандағы № 123-VІ ҚРЗ


Действующий с изменениями и дополнениями. Проверено 10.06.2021

ҚР КЕДЕНДІК РЕТТЕУ ТУРАЛЫ
124-бап. Кедендік төлемдердің, салықтардың, арнайы, демпингке қарсы, өтемақы баждарының мерзiмiнде төленбеген сомасына өсiмпұл

1. Кедендік төлемдердің, салықтардың, арнайы, демпингке қарсы, өтемақы баждарының сомалары белгіленген мерзiмде төленбеген, сондай-ақ кедендік төлемдер, салықтар, арнайы, демпингке қарсы, өтемақы баждары бойынша берешек туындаған жағдайда өсiмпұл төленеді. Осы баптың 2-тармағында белгiленген кедендік төлемдердің, салықтардың, арнайы, демпингке қарсы, өтемақы баждарының белгіленген мерзiмде төленбеген сомасына, сондай-ақ кедендік төлемдер, салықтар, арнайы, демпингке қарсы, өтемақы баждары бойынша берешекке есепке жазылатын мөлшер өсiмпұл болып танылады. 

2. Өсiмпұл кедендік төлемдерді, салықтарды, арнайы, демпингке қарсы, өтемақы баждарын төлеу мерзімдері аяқталған күннен кейінгі күннен бастап, төлеу күнін қоса алғанда, кедендік төлемдердi, салықтарды, арнайы, демпингке қарсы, өтемақы баждарын төлеудің мерзімі өткен әрбір күні үшін Қазақстан Республикасы Ұлттық Банкінің базалық мөлшерлемесінің 1,25 еселенген мөлшерінде есептеледі. 

Өсiмпұл кедендік төлемдер, салықтар, арнайы, демпингке қарсы, өтемақы баждары, өсімпұлдар, пайыздар бойынша берешектің өтелуін қамтамасыз ету тәсілдерін және кедендік төлемдер, салықтар, арнайы, демпингке қарсы, өтемақы баждары, өсімпұлдар, пайыздар бойынша берешекті мәжбүрлеп өндіріп алу шараларын, сондай-ақ Қазақстан Республикасының заңдарында көзделген өзге де жауаптылық шараларын қолдануға қарамастан, есепке жазылады және төленедi. 

3. Өсiмпұл тексеру нәтижелері туралы хабарлама немесе бұзушылықтарды жою туралы хабарлама немесе кедендік төлемдердің, салықтардың, арнайы, демпингке қарсы, өтемақы баждарының, өсімпұлдардың, пайыздардың мерзiмiнде төленбеген сомалары туралы хабарлама шығарылған күннен бастап олар хабарламада көрсетілген талаптарды орындау мерзімі шегінде төленгенге дейін кедендік төлемдердің, салықтардың, арнайы, демпингке қарсы, өтемақы баждарының төленбеген сомасына есепке жазылмайды. 

Осы тармақтың бірінші бөлігінде көрсетілген хабарламаның талаптарын орындау мерзімі шегінде кедендік төлемдер, салықтар, арнайы, демпинге қарсы, өтемақы баждары төленбеген немесе толық төленбеген кезде өсімпұл мұндай хабарлама шығарылған күннен бастап кедендік төлемдерді, салықтарды, арнайы, демпингке қарсы, өтемақы баждарын төлеу жөніндегі берешекті өтеу күніне дейін қоса алғанда есепке жазылады. 

4. Өсімпұл тексеру нәтижелері туралы хабарламаға, камералдық кедендік тексеру нәтижелері бойынша бұзушылықтарды жою туралы хабарламаға, кедендік баждардың, салықтардың, арнайы, демпингке қарсы, өтемақы баждарының, өсімпұлдардың, пайыздардың белгіленген мерзімде төленбеген сомалары туралы хабарламаға шағым жасалған жағдайда, егер тауарларды кедендік декларациялау кеден органының кейіннен осындай кеден органы не жоғары тұрған кеден органы күшін жойған және кері қайтарып алған алдын ала алынған жеке жазбаша түсіндірмесіне сәйкес жүзеге асырылған жағдайда, кедендік төлемдер, салықтар, арнайы, демпингке қарсы, өтемақы баждары бойынша берешек сомасына есепке жазылмайды. 

Егер кеден органы өтініш иесі алдын ала жеке жазбаша түсіндірме алу үшін кеден органына анық емес және (немесе) толық емес мәліметтер қамтылған құжаттарды, жалған құжаттарды не анық емес және (немесе) толық емес мәліметтерді ұсынғанын анықтаған жағдайда, осы тармақтың бірінші бөлігінің ережелері қолданылмайды. 

Тауарлардың жекелеген түрлерін сыныптау туралы қабылданған шешімдер мен түсіндірмелерге, тауарларды сыныптау туралы алдын ала шешімдерге, Еуразиялық экономикалық одақтың кедендік шекарасы арқылы құрастырылмаған немесе бөлшектелген түрде, оның ішінде жасақталмаған немесе жасалып бітпеген түрде өткізілетін тауарларды сыныптау туралы шешімдерге, тауарлардың шығарылған жері туралы алдын ала шешімдерге, әкелінетін тауарлардың кедендік құнын айқындау әдістерін қолдану мәселелері бойынша алдын ала шешімдерге қатысты осы тармақтың бірінші бөлігінің ережелері қолданылмайды. 

5. Өсiмпұл кедендік төлемдер, салықтар, арнайы, демпингке қарсы, өтемақы баждары бойынша төлеушіде туындаған берешек сомасына: 

1) "Оңалту және банкроттық туралы" Қазақстан Республикасының Заңына сәйкес сот берешекті қайта құрылымдау туралы келісімді бекіткен жағдайда, төлеушіге қатысты кедендік төлемдер, салықтар, арнайы, демпингке қарсы, өтемақы баждары бойынша берешекті өтеу мерзімі өзгерген кезде; 

2) сот банкроттық туралы іс бойынша іс жүргізуді қозғау туралы ұйғарым шығарған кезде – осындай ұйғарым шығарылған күннен бастап; 

3) сот оңалту туралы іс бойынша іс жүргізуді қозғау туралы ұйғарым шығарған кезде – осындай ұйғарым шығарылған күннен бастап; 

4) берешекті қайта құрылымдау рәсімі қолданылған кезде – осындай рәсімді қолдану туралы сот шешімі шығарылған күннен бастап есепке жазылмайды. 

5-1. Өсімпұлды есепке жазу: 

1) төлеушіні банкрот деп танудан бас тарту туралы сот шешімі заңды күшіне енген жағдайда – сот банкроттық туралы іс бойынша іс жүргізуді қозғау туралы ұйғарым шығарған күннен бастап; 

2) оңалту жоспарын бекітуден бас тарту туралы сот ұйғарымы заңды күшіне енген жағдайда – сот оңалту туралы іс бойынша іс жүргізуді қозғау туралы ұйғарым шығарған күннен бастап; 

3) төлеушіге қатысты оңалту рәсімін қолданудан бас тарту туралы сот шешімі заңды күшіне енген жағдайда – сот оңалту туралы іс бойынша іс жүргізуді қозғау туралы ұйғарым шығарған күннен бастап; 

4) төлеуші "Оңалту және банкроттық туралы" Қазақстан Республикасының Заңында белгіленген мерзімде берешекті қайта құрылымдау туралы келісімді жасаспаған не сот осындай келісімді бекітуден бас тарту туралы ұйғарым шығарған жағдайда – сот берешекті қайта құрылымдау рәсімін қолдану туралы шешім қабылдаған күннен бастап қайта басталады. 

6. Өсiмпұл соттың жеке тұлғаны хабарсыз кеткен деп тану туралы шешімі күшіне енген күннен бастап осы шешімнің күші жойылған күнге дейін кедендік төлемдер, салықтар, арнайы, демпингке қарсы, өтемақы баждары бойынша берешек сомасына есепке жазылмайды. 

7. Өсімпұлдарға, пайыздарға өсімпұл есепке жазылмайды. 

8. Өсiмпұл кедендік төлемдердің, салықтардың, арнайы, демпингке қарсы, өтемақы баждарының артық төленген сомасына есепке жатқызуды жүргізу арқылы өтелген кедендік төлемдер, салықтар, арнайы, демпингке қарсы, өтемақы баждары бойынша берешек сомасына есепке жатқызуды жүргізуге арналған төлем құжатының күнінен бастап есепке жазылмайды.  

9. Өсiмпұл кедендік төлемдердің, салықтардың, арнайы, демпингке қарсы, өтемақы баждарының сомаларын бюджетке есепке жатқызған кезде: 

1) екінші деңгейдегі банктер немесе банктік операциялардың жекелеген түрлерін жүзеге асыратын ұйымдар төлеушінің банктік шотынан ақшаны есептен шығарған күннен бастап; 

2) төлеуші банкоматтар немесе өзге де электрондық құрылғылар арқылы төлемді жүзеге асырған күннен бастап; 

3) төлеуші қолма-қол ақшаны екінші деңгейдегі банкке немесе банктік операциялардың жекелеген түрлерін жүзеге асыратын ұйымға енгізген күннен бастап есепке жазылмайды. 

10. Өсімпұл төлеушінің жеке шотында бар аванстық төлемдердің сомасына, кедендік төлемнің, салықтың, арнайы, демпингке қарсы, өтемақы бажының осы түрі бойынша кедендік төлемдердің, салықтардың, арнайы, демпингке қарсы, өтемақы баждарының артық төленген сомасына пропорционалды түрдегі кедендік төлемдердің, салықтардың, арнайы, демпингке қарсы, өтемақы баждарының белгіленген мерзімде төленбеген сомасына, кедендік төлемдер, салықтар, арнайы, демпингке қарсы, өтемақы баждары бойынша берешек сомасына өзінің негізінде төлеушінің жеке шотында артық төленген сома пайда болған төлем құжатының күнінен бастап есепке жазылмайды. 

Ескерту. 124-бапқа өзгеріс енгізілді – ҚР 27.12.2019 № 290-VІ (алғашқы ресми жарияланған күнінен кейін күнтізбелік он күн өткен соң қолданысқа енгізіледі); 02.01.2021 № 399-VI (01.01.2021 бастап қолданысқа енгізіледі) Заңдарымен.
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