Dosymbekova M.S. Cand.Jur.Sci.,

the associate professor of International law KazNU named by al-Farabi,

Toktybekov T.A. Cand.Jur.Sci

Legal regulation features of customs payments in the Republic of Kazakhstan

The State budget of any country, as a rule, is based on tax and customs payments. Customs payments represent the money raised by customs authorities from the persons participating in process of movement of goods and vehicles through customs border of RK. Payment of payments is one of the main conditions of the operations connected with foreign trade.

Customs payments are raised from legal, natural persons, and also from individual entrepreneurs. The person responsible for payment of the customs duties, taxes, the customs applicant is. If declaring is made by the customs broker (representative), it is responsible for payment of the customs duties, taxes. In some cases the owner of a warehouse of temporary storage, the owner of a customs warehouse, a carrier, persons to whom the obligation for observance of customs regulations is assigned are responsible for payment of the customs duties, taxes.

At failure to pay the customs duties, taxes, including at their wrong calculation and (or) untimely payment, responsibility before customs authorities is born by the person responsible for payment of the customs duties, taxes.

Types of customs payments are defined by the Customs code of the Customs union of RK according to which treat them: the import and export customs duties, the value added tax raised when importing goods to the customs territory of RK, excises, customs duties for customs registration, customs duties for customs escort; customs duties for storage (item 1 of Art. 113TK of RK).

It is represented that the following categories of obligatory contributions belong to customs payments: duty, tax, collecting, payment. Such variety of obligatory payments is contrary to standards of the tax law which uses two categories - "taxes" and "collecting". The exception of the customs duty from among republican taxes and fees didn't promote completion of scientific dispute on its financial and legal essence. Thus A.V. Bryzgalin believes that the terms "tax", "collecting", "duty" are synonyms, and their use is explained only by the settled practice.

In the list of customs payments obligatory payments which differ both by the legal nature, and according to the economic contents are joint. Among customs payments there are taxes (the VAT, excises) and obligatory payments of non-tax character (the customs duty, customs duties).

The institute of customs payments is closely connected with concept of customs and tariff regulation of the foreign trade activity. Usually it is connected with application of a customs tariff (customs duties). The legislator directly carries the import and export customs duty to measures of customs and tariff regulation.

Control of customs payment when moving goods through customs border of RK is exercised by customs authorities. Need of control of observance of the customs legislation regarding payment and collection of customs payments also causes introduction and development of a control system of risks in this area. The purpose of a control system of risks is creation of the modern system of customs administration providing implementation of effective customs control for prevention of violations of the customs legislation of RK having steady character; the customs duties connected with evasion from payment, taxes in considerable sizes; the domestic producers undermining competitiveness; infringing on other important interests of the state which ensuring compliance is assigned to customs authorities.

Conditions of emergence of obligations for payment of duties are defined by the national legislation. In the Art. 138 of shopping Mall RK the moment of emergence of an obligation for customs payment, and also time of the termination of such duty is defined.

The terms established for customs payment differ depending on the operations made with goods. When importing goods to the customs territory of the Republic of Kazakhstan the customs duties, taxes have to be paid no later than day of submission of the customs declaration. If the customs declaration isn't submitted in due time, terms of customs payment are estimated from the date of the expiration of submission of the customs declaration (the Art. 329 of shopping Mall RK

When exporting goods the customs duties are paid no later than day of submission of the customs declaration if other isn't established to shopping Mall RK. At change of customs regulations customs payments have to be paid no later than the day determined to shopping Mall RK for completion of action of changeable customs regulations.

In Art. 4 of the Law RK of December 13, 1997. "About a customs tariff and duty" classification of rates of the customs duties is given. On a way of definition (i.e. the established quantitative parameter for calculation to the subject payment of the sum of the customs duty) rates share on ad valorem, specific and combined.

For determination of the size of the customs duty the customs cost of goods has important value. The correct determination of customs cost is a guarantee of realization of the constitutional principle of the equal and fair taxation. The size of customs cost depends on the components which are subject to inclusion in structure of customs cost, and a method of its definition.

The choice of a rate of the import customs duty depends also on the country of goods' origin. Data on the country of origin are declared at declaration of goods to customs authorities.

For protection of economic interests of the Republic of Kazakhstan in the goods imported on the customs territory of the Republic of Kazakhstan according to the legislation of RK special protective, anti-dumping and countervailing measures special duties can temporarily be applied: 1) special duty; 2) anti-dumping duty; 3) countervailing duty.

Thus, the system of customs payments allows to note that almost each step of the subject of foreign economic activity is regulated by application of measures of customs and tariff and non-tariff regulation, namely: it is connected with payment of these or those customs payments, observance of a ban and the restrictions set by the legislation of RK on state regulation of the foreign trade activity.

The list of the used literature

1. Andriashin H.A. Tamozhennoe pravo: Uchebnik dlya vuzov - ZAO “Yusticinform”. - 2006g. - P. 93.

2. Tamozhennyi Kodeks Tamozhennogo soyuza ot 1 iyunya 2010 goda -Almaty Izd-vo: Zhety Zhargy, 2010. - P. 265.

3. Bryzgalin A.V. Nalogi i nalogovoe pravo: Ucheb. posobie. - M, 1997. P.87-89.

4. Sorokina M.N. Tamozhennaya poshlina kak osnovnoi tamozhennyi platezh: osnovy pravovogo regulirovaniya - “Tamozhennoe delo”. 2007. №1. P. 28-29.

5. Pismo Komiteta tamozhennogo kontrolya 27/43787 ot 20.11.2007g. -Pravovaya sistema Yurist.

6. Zakon RK “O tamozhennom tarife i poshline” ot 13 dekabrya 1997g. № 203 (s izm. i dop. ot 28.06.2009 g.) - Pravovaya sistema Yurist.

7. Strizhova O.A. Prakticheskie aspekty tamozhenno-tarifnogo regulirovaniya vvoza tovarov - SPS Konsultant 2008.