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Ст. 83 КЕДЕНДІК РЕТТЕУ ТУРАЛЫ 2017 жылғы 26 желтоқсандағы № 123-VІ ҚРЗ


Действующий с изменениями и дополнениями. Проверено 10.06.2021

ҚР КЕДЕНДІК РЕТТЕУ ТУРАЛЫ
83-бап. Кедендік баждарды, салықтарды есептеу

1. Кедендік баждарды, салықтарды – кедендік баждарды, салықтарды төлеуші, ал осы бапта көзделген жағдайларда кеден органы есептейді.  

2. Кеден органы:  

1) кедендік баждардың, салықтардың дұрыс есептелмелмегені анықталған жағдайда, тауарлар шығарылғаннан кейін кедендік бақылау жүргізу нәтижелері бойынша; 

2) осы Кодекстің 88-бабына сәйкес төленуге жататын кедендік баждарды, салықтарды есептеу кезінде; 

3) осы Кодекстің 157-бабының 4-тармағында, 163-бабының 3-тармағында, 174-бабының 4-тармағында, 233-бабының 5-тармағында, 242-бабының 6-тармағында, 322-бабының 3-тармағында, 362-бабының 8-тармағында, 363-бабының 4-тармағында, 367-бабының 4-тармағында, 371-бабының 4-тармағында, 378-бабының 3 және 8-тармақтарында және 392-бабының 3-тармағында көрсетілген мән-жайлар басталған кезде, сондай-ақ тауарларға арналған декларация берілгенге дейін шығарылуы жүргізілген тауарларға қатысты осы Кодексте белгіленген мерзімде тауарларға арналған декларация берілмеген жағдайларда; 

4) декларант осы Кодекстің 190-бабының 8-тармағында көрсетілген әрекеттерді жасамаған кезде; 

5) осы Кодекстің 288-бабының 7-тармағында көрсетілген мән-жайлар басталған кезде кедендік баждарды, салықтарды төлеу жөніндегі міндет осы Кодекстің 288-бабының 3-тармағында көрсетілген тұлғалардың орындауына жататын жағдайларда; 

6) осы Кодекстің 288-бабының 9-тармағына және 297-бабының 6-тармағына сәйкес кедендік баждарды, салықтарды есептеу кезінде; 

7) осы Кодекстің 337-бабына сәйкес – Комиссия айқындаған және Комиссия көздеген жағдайларда Қазақстан Республикасының Үкіметі айқындаған, кедендік баждарды, салықтарды төлеу жөніндегі міндет орындалуға жататын мән-жайлар басталған кезде; 

8) осы Кодекстің 399-бабының 1-тармағында көрсетілген жағдайларда кедендік бақылау жүргізу нәтижелері бойынша; 

9) осы Кодекстің 410-бабының 17 және 18-тармақтарында көзделген жағдайларда кедендік бақылау жүргізу нәтижелері бойынша; 

10) кедендік рәсіммен орналастырылуы кезінде кедендік декларациялануы көліктік (тасымалдау), коммерциялық және (немесе) өзге құжаттарды кедендік декларация ретінде пайдалана отырып жүзеге асырылған тауарларға қатысты, осы Кодекске сәйкес көзделген кедендік баждарды, салықтарды төлеу жөніндегі міндет орындалуға жататын, мән-жайлар басталған кезде; 

11) кедендік баждар, салықтар осы Кодекске сәйкес тауарлар шығарылғаннан кейін басталған мән-жайларға байланысты және төлеуші кедендік баждарды, салықтарды есептемеген тауарларға қатысты төленуге жататын өзге жағдайларда, кедендік баждарды, салықтарды есептейді. 

3. Кедендік баждарды, салықтарды есептеу туралы мәліметтер тауарларға арналған декларацияда, кедендік кіріс ордерінде не осы Кодекстің 349-бабының 24-тармағына сәйкес Комиссия айқындаған өзге кедендік құжатта, осы Кодекстің 360-бабы 4-тармағының екінші бөлігінде көрсетілген кедендік құжатта немесе осы баптың 4-тармағында көрсетілген кедендік құжатта көрсетіледі. 

4. Осы баптың 2-тармағының 2), 3), 5), 6) және 11) тармақшаларында көрсетілген жағдайларда кедендік баждарды, салықтарды есептеу кезінде кедендік баждарды, салықтарды есептеу туралы мәліметтер кедендік баждардың, салықтардың, арнайы, демпингке қарсы баждардың, өтемақы баждарының есеп-қисабында көрсетіледі. 

Кедендік баждар, салықтар, арнайы, демпингке қарсы баждар, өтемақы баждары есеп-қисабының нысанын, мұндай есеп-қисаптың электрондық құжат түріндегі құрылымы мен форматын, оларды толтыру және осындай есеп-қисапқа өзгерістер (толықтырулар) енгізу тәртібін Комиссия айқындайды. 

Көрсетілген есеп-қисапты қағаз жеткізгіште толтыру кезінде кеден органының лауазымды адамы осындай кедендік құжаттың электрондық түрін қалыптастырады. 

5. Егер осы Кодекске сәйкес кедендік баждар, салықтар кедендік кіріс ордері негізінде не осы Кодекстің 349-бабының 24-тармағына сәйкес Комиссия айқындаған өзге кедендік құжат негізінде төленген жағдайда, кеден органы кедендік баждарды, салықтарды есептеу туралы мәліметтерді кедендік кіріс ордерінде немесе осы Кодекстің 349-бабының 24-тармағына сәйкес Комиссия айқындаған өзге кедендік құжатта көрсетеді. 

Кедендік кіріс ордерінің не осы Кодекстің 349-бабының 24-тармағына сәйкес Комиссия айқындаған өзге кедендік құжаттың нысанын, оларды толтыру және оларға өзгерістер (толықтырулар) енгізу тәртібін Комиссия айқындайды. 

Кедендік кіріс ордерін не осы Кодекстің 349-бабының 24-тармағына сәйкес Комиссия айқындаған өзге кедендік құжатты қағаз жеткізгіште толтыру кезінде кеден органының лауазымды адамы осындай құжаттардың электрондық түрін қалыптастырады. 

6. Еуразиялық экономикалық одақ шеңберіндегі халықаралық шарттарда және (немесе) Қазақстан Республикасының екіжақты халықаралық шарттарында көзделген, кедендік баждар, салықтар өзге валютамен есептелетін жағдайларды қоспағанда, Қазақстан Республикасының аумағында төленуге жататын кедендік баждар, салықтар Қазақстан Республикасының ұлттық валютасымен есептеледі.  

Егер кедендік баждарды, салықтарды есептеу үшін шетел валютасын Қазақстан Республикасының ұлттық валютасына не өзге валютаға қайта есептеу жүргізу талап етілетін болса, егер осы Кодексте өзгеше белгіленбесе, мұндай қайта есептеу кедендік декларацияны кеден органы тіркеген күні қолданыста болатын валюталар бағамы бойынша жүргізіледі. 

7. Кедендік баж кедендік бажды есептеуге арналған база және тауарға қатысты белгіленген кедендік баждың тиісті мөлшерлемесі негізге алына отырып есептеледі. 

Қазақстан Республикасының аумағында төленуге жататын салықтар Қазақстан Республикасының салық заңнамасына сәйкес есептеледі.

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