The National Taxation Commission introduced the measures that have been taken
The National Taxation Commission talked about measures taken to reduce the difference in customs statistics between Kazakhstan and China, and KGD’s press service notified the Kapital.kz Business Information Center of this situation.
“Basically, the difference is related to the methodological characteristics formed by customs statistics, which are typical for all countries: imports are accounted for by the country of origin (country of origin), and exports are accounted for by the country of destination (the country of origin). State) the proportion of goods will be consumed); delivery conditions (for imported goods-according to CIF type, for export goods-according to FOB type) and commodity classification (in the same country/region, you can use different codes for the same There are differences in the classification of goods); the committee explained that various customs procedures (temporary export, temporary import and others), characteristics of the valuation of goods and others.
If there is a discrepancy according to the RK-PRC data, please determine other reasons:
-Part of the transit of Chinese goods transported through the Republic of Kazakhstan is reflected in the statistics of the People’s Republic of China, that is, exports to the Republic of Kazakhstan on the basis of crossing the first border, which has been confirmed by Chinese experts (the share is approximately 50%);
-In China’s statistics, commodities sold through ICBC “Khorgos” are reflected as exports to RK, while in RK, such commodities are processed in a simplified manner without declaration (approximately 20%).
Experts believe that the degree of discrepancy is also affected by the incorrect declaration and underestimation of customs value by Kazakhstan importers. In order to eliminate these risks, some systematic and targeted measures have been taken:
1. Introduced a complete electronic customs declaration and risk management system, which can automatically distribute control forms. The higher the taxpayer’s sense of responsibility, the less pressure on him. According to the control result, the machine will learn by itself. By 2020, a total of 53,500 violations were exposed (57,100 in 2019), and 25 billion tenge was collected as a result. Similarly, the time to obtain a permit electronically has been reduced from 30 days to 5 days.
2. Last year, Kazakhstan began to exchange information on export customs declarations with China online. The General Administration of Customs of China is studying the issue of improving the information quality of the export declaration form (preliminary information) received online. As of today, communication channels have been established, and the level of identified data is 25%.
3. In order to eliminate the risk of corruption and ensure transparency and uniformity, centralized customs control is being carried out. In March 2019, the State Taxation Commission Situation Center was established to control and monitor border checkpoints. During the day, the center analyzed X-ray images of approximately one thousand vehicles. In September 2020, the “Electronic Declaration Center” pilot project was launched, which controls customs value and commodity classification within this framework. Since the launch of the pilot program in 2020, the customs has collected an additional 2.7 billion tenge of customs duties and taxes.
4. The preparations for the reconstruction and modernization of 9 automobile checkpoints have been completed. It is planned to increase the throughput of checkpoints by as much as 8 times (from 720 to 5400 trucks per day).
In addition, within the framework of the EAEU, work is underway to introduce navigation seals for international transportation, which will simplify the commercial procedures of the customs and ensure the safety of goods under customs control.
At the same time, strengthening the management of Chinese goods will cause a large influx of imported goods into neighboring countries with the weakest management and may underestimate the customs value. For example, the price of fresh pears in Kyrgyzstan this year is US$0.65/kg, while the price of fresh pears in Kazakhstan is US$1.04/kg, the price of shelled walnuts in Kyrgyzstan is US$0.52/kg, and the price of the Republic of Kazakhstan is-US$. 1.31/kg. In order to prevent the “spillover” of Chinese goods to Kyrgyzstan, when goods are transported through the Kazakhstan-Kyrgyzstan border, control has been strengthened by changing the risk profile, using navigation seals and strengthening special tax audits. Therefore, by 2020, more than 2,000 cars have been inspected and 95% of them are found to be in violation. False transits have been reduced from 21% in 2019 to 13% in 2020, and imports of goods to fictitious recipients have been reduced by 9 times (from 26,000 facts in 2019 to 295 facts in 2020).
Since the beginning of the year, 308 risky automatic telephone exchanges have been inspected, 275 undeclared goods (89%) have been installed, the share of false transportation has been reduced to 2% (141 facts), and goods have been imported to false The number of recipients decreased by 14 times (21 facts).
“In general, due to these measures, the difference between customs statistics and China has decreased from 60% (7 billion U.S. dollars) in 2017 to 48% (6 billion U.S. dollars) in 2019. This year, we expect to account for approximately 45% ($5.3 billion),” KGD pointed out.
Simplified VAT refund procedure
If the conditions are met, the refund does not require any tax review, as stated by KKG