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Chapter 35. Changing the period of customs
payments
Article 245. General Conditions for Changing the Period of
Making Customs Payments
1. At availability
of reasons established by Article 246 of this Code, at the request of the payor
of customs payments, the authorized state body may change the period for making
customs payments.
2. The period for making
customs payments may be changed in the form of deferral or payment by installments.
3. Deferral
or payment by installments may be granted to one or several types of customs
payments, as well as to the whole amount subject to payment or part of it.
4. Deferral
or payment by installments shall be granted if security for customs payments
is provided in accordance with the procedure stipulated by Chapter 36 of this
Code. The decision to grant deferral or payment by installments shall be adopted
within the period not exceeding 15 days from the date of filing an application.
5. Deferral or payment by installments
shall be granted for the period up to two months.
Article 246. Grounds for Providing Deferral or Payment by
Installments
Deferral or payment by
installments for customs payments shall be granted to the payor of customs payments
if at least one of the following reasons is available:
1)
If this person was caused damage due to a natural disaster, technological catastrophe
or other circumstances of force majeure;
2)
If funding from the State budget or payment for the government contractual work
executed by that person are delayed;
3)
if goods conveyed through the customs border are perishable;
4)
if the person provides supplies according to intergovernmental agreements.
Article 247. Circumstances Excluding Granting Deferral or
Payment by Installments
1.
Deferral or payment by installments for customs payments shall not be granted,
if against the person claiming to granting deferral or payment by installments:
1)
A criminal or administrative proceeding has been instituted for signs of the
crime related to violation of tax or customs legislation of the Kyrgyz
Republic;
2)
The bankruptcy procedure has been started.
2. If there are circumstances
mentioned in Item 1 of this Article, it may not decided to grant deferral or
payment by installments, and the decision which has already been made should
be cancelled, and the person that applied for deferral or payment by installments
shall be notified of that in writing within three working days.
Article 248. Interests for Granting Deferral or Payment by
Installments
Interests added on the amount of
arrears of customs payments shall be levied on deferral or payment by installments
of customs payments, as well as in other cases stipulated by Section IV of this
Code, based on the rate of the National Bank of the Kyrgyz Republic effective
for the period of deferral or payment by installments.
Article 249. Period for Payment of Interests for Granting
Deferral or Payment by Installments
1.
Interests shall be paid prior to or at the same time as payment of arrears of
customs payments, but no later than the date following the date of expiration
of the granted deferral or payment by installments.
2.
Interests shall be paid, levied and refunded in accordance with the procedure
stipulated by this Code as applied to payment, levying and refund of customs
payments. |
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