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Code of the Republic of Kazakhstan on Administrative Offences

Article 274. Violation of financial control measures

Intentional non-submission or submission of incomplete, unreliable declarations and information on income and property that are subject to taxation, by a person holding a public position, a person dismissed from public service for negative reasons, as well as by the spouse of these persons within the time limits established by the legislation of the Republic of Kazakhstan, -

entails a fine in the amount of fifty monthly calculation indices.

The action provided for in the first part of this article, committed repeatedly within a year after the imposition of an administrative penalty, -

entails a fine in the amount of two hundred monthly calculation indices.

Note. A person who has submitted an incomplete, unreliable declaration and information on income and property that are subject to taxation is not subject to administrative liability provided for in this article, in case of elimination of the violation by submitting additional tax reporting and (or) additional tax reporting upon notification in accordance with the tax legislation of the Republic of Kazakhstan.

 

Chief specialist of the UGD of the Enbekshikazakh district Isaev A.L.

Дата публикации
20 января 2023
Дата обновления
20 января 2023
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