Article 270 of the Code of the Republic of Kazakhstan on Administrative Offences.
Illegal activity in the application of a special tax regime.
1. The application of a special tax regime in violation of the conditions stipulated by the legislative acts of the Republic of Kazakhstan for this regime -
entails a warning.
2. 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 for small businesses in the amount of fifteen, for medium-sized businesses - in the amount of thirty, for large businesses - in the amount of fifty monthly calculation indices.
3. Violation by an individual entrepreneur of the deadline for filing the calculation of the value of a patent or a tax application for suspension (extension, renewal) of tax reporting -
entails a warning.
4. The act provided for in part three of this Article, committed repeatedly within a year after the imposition of an administrative penalty,
entails a fine in the amount of fifteen monthly calculation indices.
Chief Specialist of
the Department of Legal and Organizational Work
UGD in the Enbekshikazakh district
Isaev A.L.