Nowadays, there is an increase in activity of customs authorities of the Republic of Kazakhstan within post-customs control, through performance of on-site customs audits of customs applicants.

As a rule, in the course of audits customs authorities check the correctness of customs cost determination for the imported goods, definitions of HS code and, respectively, rates of customs duties, and also about observance of conditions of the procedures such as temporary import, processing in the customs territory, the free economic zone, etc. that calls amounts of taxes and customs duties into question in case of customs registration. Customs audits can result in additional charge of tax amount and custom duties; also it could result in a fine or penalties, which can be objected by companies.

The complexity of customs disputes consists, in our view, in specific nature of the branch of the law, dimension of the customs legislation, which is subject to frequent changes, imperfection of norms and lack of a uniform and consecutive practice of their application by customs authorities.

GRATA Law Firm’s experience in disputes with state authorities regarding, in particular, performance of fiscal obligations, allows us to objectively estimate legitimacy of application by customs authorities of norms of the customs and tax legislation and validity of the additional charges of the amounts of taxes and duties, as well as to protect interests of companies before customs authorities in judicial instances.

GRATA is glad to offer services in all categories of customs disputes:

  • representation and protection of interests when appealing results of customs audits: notices of the additionally charged amounts of taxes, customs duties and fines, in particular:
  • disputes on the correctness of determination by a customs applicant of customs cost of goods;
  • disputes on the correctness of determination by a customs applicant of the product classification by HS code; 
  • disputes on the legitimacy of application of benefits on VAT for import and the customs duties;
  • disputes on observance of conditions of customs procedures such as temporary import, processing in the customs territory, etc.;
  • representation of interests during administrative proceedings and the appeal of resolutions of customs authorities about imposing of official penalties;
  • appeal of other actions or omissions, as well as conclusions of customs authorities.
  • successful appeal in court of additionally charged amounts of customs payments, duties and VAT for import of 95 mln Tenge with respect to a mining company;
  • successful protection of interests of a FMCG company in courts in appealing the results of customs audit regarding royalty inclusion into the customs cost of the goods for the amount of over 1 bln Tenge;
  • representation of interests of a brewery in courts in appealing the actions of customs authorities on refusal in offset of earlier paid amounts in the account of the forthcoming payments;
  • successful representation and protection of interests of an uranium company in customs authorities of Kazakhstan on the correctness of calculation of customs payments, customs duties and VAT for amount of 80 mln. Tenge.

 

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15.10.2018

Gulnur Nurkeyeva attended Investment and Financing Innovation Law & Commerce Forum

On 11-14 October 2018 Elite Global Legal Alliance (EGLA) held its Fourteenth General Meeting & Investment and Financing Innovation Law & Commerce Forum.

02.10.2018

Yerbolat Yerkebulanov gave a presentation to Malaysian suppliers of goods and services to O&G subsoil users

On 28 September 2018 An Export Acceleration Mission for Oil, Gas and Energy in Almaty, Kazakhstan was held.

 

Ibragim Kouky, the Senior Associate at Contract and Real Estate Department participated in the joint FIDIC/ICC Conference

Ibragim Kouky, the Senior Associate at Contract and Real Estate Department participated in the joint FIDIC/ICC Conference (International Federation of Consulting Engineers and International Chamber of Commerce).

 

24.09.2018

Introduction of 2nd 2017 Edition of FIDIC Forms of Contracts

In 2017 the International Federation of Consulting Engineers has introduced major amendments to FIDIC 1999 Yellow, Red and Silver Books which have been in use in the construction industry for almost twenty years.

21.09.2018

Bakhyt Tukulov gave a presentation about Dispute Resolution at the AIFC

On 20 September 2018, CCI France-Kazakhstan (CCIFK) held a monthly meeting.

20.09.2018

Ministry of Finances of the Republic of Belarus Specified Dates of Completing Business Operations

Amendments concern business operations relating to performance of works, rendering services and lease relations.

While rendering services, which results the customer can use during the term of the agreement, the date of completing this business operation shall be:

  • last calendar day of each month of provision of services and the last day of provision of services – if the term of the agreement exceeds one month;

  • last calendar day of the month, when provision of services is started, and (or) the day of completing of provision of services – if the term of the agreement does not exceed one month.

20.09.2018

Law of the Republic of Kazakhstan On Concessions (unofficial English translation)

This Law determines legal conditions of concession, types of state support of concessionaire and regulates social relations arising during conclusion, execution and termination of concession agreements.

20.09.2018

Law of the Republic of Kazakhstan On Public-Private Partnership (unofficial English translation)

This Law determines legal conditions of public-private partnership, ways of its implementation, and regulates social relations arising during preparation and implementation of public-private partnership projects, execution, performance and termination of public-private partnership agreements.

18.09.2018

Gulnur Nurkeyeva took part at the 10th China Overseas Investment Fair (COIFAIR)

With the approval of the National Development and Reform Commission (NDRC) of the People’s Republic of China, the 10th China Overseas Investment Fair (COIFAIR) was held at the China National Convention Center, PRC on 15-16 September 2018.

14.09.2018

Gulnur Nurkeyeva delivered a speech at Duane Morris & Selvam Ambassador Series

On 12 September 2018 Duane Morris & Selvam law venture held Ambassador Series dedicated to Kazakhstan event in Singapore.

13.09.2018

#NEARFOOTBALL or What a Sports Lawyer Should Know

As football developes and becomes more popular in Kazakhstan, the legal relationships and arrangements of the parties involved increasingly require compliance with legal formalities. A professional club, sportsman, coach and federations are guided by regulations approved by the international sports organisations and/or concluded contracts.

13.09.2018

Kazakh privatisation: a fresh start

Although the Kazakhstan securities market is the most developed in Central Asia, its development has been slow compared to the country’s banking sector.

10.09.2018

Shaimerden Chikanayev was among the panellist at the IBA ECA Forum 2018

On 5-7 September 2018, a IBA Europe-Caucasus-Asia Forum 2018 was held in Almaty.

10.09.2018

How to incorporate a company or representative office in Mongolia?

Despite the fact that Mongolian legislation provides for a wide range of legal forms of commercial entities (limited liability company or LLC, joint-stock company or JSC and joint venture), in practice, private businessmen and foreign investors mostly prefer LLC or JSC. Representative office of foreign legal entities is also common

05.09.2018

Land Law of the Republic of Belarus

Land relations can be a crucial issue for foreign investors considering whether or not to start a business in a particular country. Let us provide you with a summary of land legislation of Belarus and the opportunities it offers for business.

12.09.2018

Dmitry Samigullin spoke on Business setup in Russia in Zurich

Dmitry Samigullin spoke on Business setup in Russia in Zurich.

04.09.2018

Administration of Almaty has officially announced public tender for participation in Almaty Light Rail Transport (LRT) Project

On 29 August 2018, the Administration of Almaty (Almaty Mayor’s Office) has officially announced the public tender for participation in PPP project for development of design specification, construction, commissioning, financing, operation and technical maintenance of Almaty Light-Rail Transportation System (the “Project”).

27.08.2018

Major Kazakhstan Legislation Changes for 2017

The Law on Amendments Intended to Improve Business Conditions[1] (the “Business Improvement Law”) came into effect on 12 March 2017, except certain provisions.

The purpose of the Business Improvement Law is to further improve the investment climate in line with the general policy of the country to support local entrepreneurs and foreign investors.

24.08.2018

'Offshore zones' for international companies in the Kaliningrad region and Primorsky krai

Federal Law No. 291-FZ dated 3 August 2018 (Law No. 291-FZ) provides for the establishment and operation of special administrative districts in the territories of the Russian Island (Primorsky Krai) and Oktyabrsky Island (Kaliningrad Region) to form an investment-attractive environment for Russian and foreign investors.

05.09.2018

Shaimerden Chikanayev will be a panellist at the IBA ECA Forum 2018

On 5-7 September 2018, a IBA Europe-Caucasus-Asia Forum 2018 will be held in Almaty.

16.08.2018

Renewable energy projects – next destination for investments in Kazakhstan

Renewable energy development has recently become hot topic in Kazakhstan that is actively being discussed among market existing and potential participants, relevant state bodies including the Ministry of Energy of the Republic of Kazakhstan (the “MoE”), international development institutions and other stakeholders.

 

15.08.2018

On the Court and Arbitration at the Astana International Financial Center: A Practical Perspective on What They Can Offer to Kazakhstani businesses

In early July this year we witnessed the opening of the Astana International Financial Center (AIFC). We have seen a large number of reports in the media on the Court and Arbitration at the AIFC, but little has been said specifically on what exactly they can offer to Kazakhstani businesses.

 

15.08.2018

China’s Belt and Road initiative in Kazakhstan and opportunities for Islamic finance

Kazakhstan has high ambitions in China’s Belt and Road initiative (BRI) as it is geographically an ideal junction between China and the west.

15.08.2018

GRATA International - leading author of Mondaq of Russian Federation in July

During the Month of July 2018 GRATA International (Russian Federation) generated the most usage from Mondaq users for the  category of commercial law.

15.08.2018

GRATA International - ведущий автор Mondaq Российской Федерации в июле

В июле 2018 года наибольшее количество обращений пользователей Mondaq по вопросам коммерческого права получила GRATA International (Россия).

03.08.2018

Что изменилось для застройщиков с 1 июля 2018 года (РФ)

С 01 июля 2018 г. вступили в силу изменения в 214-ФЗ (Федеральный закон «Об участии в долевом строительстве многоквартирных домов и иных объектов недвижимости» от 30 декабря 2004 года), которые значительно усилили требования к Застройщикам.

02.08.2018

Competition Regulation in Mongolia

The competition law regulates matters related to the creation of conditions for fair competition in the market for business entities, identification and implementation of legal and organisational grounds for prohibition, restriction and prevention of any activities impeding competition.

31.07.2018

Common market of medicines in the Eurasian Economic Union: clinical trials

On 17 July 2018, the Board of the Eurasian Economic Commission (EEС) adopted the following acts aimed at regulation of the general market of medicines in the Eurasian Economic Union (EAEU):

31.07.2018

Cancellation of duties for state registration of legal entities and individual entrepreneurs

Federal Law No. 234-FZ of July 29, 2013 amended the Tax Code of the Russian Federation providing for the cancellation of the state duties for state registration of:

27.07.2018

Statute of Limitation under Kazakh law: A Practitioner’s Perspective

Rules relating to statute of limitation contained in the Civil Code of the Republic of Kazakhstan (the “Civil Code”) may seem relatively straightforward. However, in our practice we frequently encounter situations where rules relating to the calculation of the statute of limitation are erroneously applied or where their applications to relevant facts create disputes. In this article, the author has attempted to provide a practical perspective on some of the most frequently encountered questions relating to the statute of limitation under Kazakh law and express views on the interpretation of certain rules.

27.07.2018

GRATA International held a Business Breakfast with Members of the CCI France- Kazakhstan

Yesterday, 26 July 2018, GRATA International and the CCIFK held a breakfast meeting with the Chamber members.

23.07.2018

Shaimerden Chikanayev was a speaker at the International PPP Finance Summit in London

On 3-4 July 2018, an International PPP Finance Summit 2018 took place in London, UK.

20.07.2018

Multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting

By the end of June of this year Kazakhstan signed the Multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting (MLI).

20.07.2018

Astana International Financial Centre's Law - what is it about?

Modeled on the Dubai International Financial Centre, the Astana International Financial Centre (AIFC) was officially launched on the 5th July this year, established with the aim of bridging the gap between the world’s major fi nancial centers and a regional gateway for capital and investments.

11.07.2018

GRATA International and IQanat Education Fund

On June 20, 2018, GRATA International Law Firm signed a memorandum on cooperation in the area of education with IQanat Public Education Fund.

04.07.2018

GRATA International приняла участие в Kazakhstan Global Investment Roundtable 2018

3 июля 2018 года, в отеле Ritz Carlton Astana под председательством Премьер-министра Республики Казахстан Бакытжана Сагинтаева прошел круглый стол по глобальным инвестициям.

04.07.2018

Yerbolat Yerkebulanov was a speaker at the Astana Legal Forum

On 29 June 2018 Yerbolat Yerkebulanov, Partner of GRATA International (subsoil use practice (Almaty)) was a speaker at the Astana Legal Forum 2018. 

21.06.2018

Yerbolat Yerkebulanov gave a speech at the 25th World Mining Congress

Yerbolat Yerkebulanov, Partner, Head of Subsoil Use department (Almaty) of GRATA International was a speaker at the 25th World Mining Congress (WMC).


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Assel Ilyasova

Partner, Head of Tax Law Department

Almaty

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