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Ст. 77 КЕДЕНДІК РЕТТЕУ ТУРАЛЫ 2017 жылғы 26 желтоқсандағы № 123-VІ ҚРЗ


Действующий с изменениями и дополнениями. Проверено 10.06.2021

ҚР КЕДЕНДІК РЕТТЕУ ТУРАЛЫ
77-бап. Кедендік алымдардың түрлері, оларды төлеу мерзімдері мен тәртібі

1. Кедендік алымдарға: 

1) тауарларды кедендік декларациялау үшін кедендік алым; 

2) кедендік алып жүру үшін кедендік алым жатады. Бірнеше автомобильдік көлік құралымен өткізілетін тауарларды кедендік алып жүру кезінде кедендік алым сомасы көрсетілген көлік құралдарының санына пропорционалды түрде бөлінеді.  

3) алдын ала шешім қабылдау үшін кедендік алым жатады. 

2. Төлеуші тауарларды кедендік декларациялау үшін кедендік алымды, осы баптың 5-тармағында көрсетілген жағдайларды қоспағанда, кедендік декларациялауды бергенге дейін немесе сонымен бір мезгілде төлейді. 

Кедендік декларациялауға кедендік алымдарды есептеу үшін, егер осы Кодексте өзгеше белгіленбесе, кеден органы кедендік декларацияны тіркеген күні қолданыста болатын мөлшерлемелер қолданылады. 

3. Төлеуші кедендік алып жүру үшін кедендік алымды кеден органы кедендік алып жүру туралы шешім қабылдағаннан кейін, бірақ кеден органы осындай шешім қабылдаған күнді қоса алғанда, кедендік алып жүруді ұйымдастыру басталған күннен кешіктірмей төлейді. 

4. Төлеуші кеден органының алдын ала шешім қабылдауы үшін кедендік алымды кеден органына алдын ала шешім қабылдау туралы өтініш берілген күнді қоса алғанда, осындай өтініш берілген күннен кешіктірмей төлейді. 

5. Тауарларды кедендік декларациялау үшін кедендік алымды төлеу бойынша жеңілдіктер берілген кезде тұлғаның тауарларды пайдалану және оларға билік ету жөніндегі шектеулерді бұзған күні осы алымды төлеу мерзімі болып есептеледі. Егер шектеулер бұзылған күнді анықтау мүмкін болмаса, кедендік декларация тіркелген күн кедендік декларациялау үшін кедендік алымды төлеу мерзімі болып есептеледі. 

Тауарларды Еуразиялық экономикалық одақтың кедендік шекарасы арқылы заңсыз өткізген кезде тауарларды Еуразиялық экономикалық одақтың кедендік шекарасы арқылы өткізу күні тауарларды кедендік декларациялау үшін кедендік алымды төлеу мерзімі болып есептеледі. Егер тауарларды Еуразиялық экономикалық одақтың кедендік шекарасы арқылы заңсыз өткізу күнін анықтау мүмкін болмаса, тауарларды Еуразиялық экономикалық одақтың кедендік шекарасы арқылы заңсыз өткізу фактісі анықталған күн кедендік декларациялау үшін кедендік алымды төлеу мерзімі болып есептеледі. 

6. Кедендік алымдарды бюджетке төлеу осы Кодексте кедендік баждарды, салықтар мен өсімпұлдарды төлеу үшін көзделген тәртіппен жүзеге асырылады. 

7. Кедендік алымдар осы Кодексте белгіленген мерзімде уақтылы немесе толық төленбеген жағдайда, төлеуші кедендік баждар, салықтар бойынша өсімпұлдарды төлеу үшін белгіленген тәртіппен өсімпұлдар төлейді.
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