Article 275. Concealment of objects of taxation and other property subject to reflection in tax reporting
Concealment of taxable objects by a taxpayer -
entails a fine on individuals, small business entities or non-profit organizations, medium-sized businesses, large business entities in the amount of one hundred and fifty percent of the amount of taxes and other mandatory payments payable under the hidden object of taxation.
Actions (inaction) provided for by the first part of this Article, committed repeatedly within a year after the imposition of an administrative penalty, -
entail a fine on individuals, small business entities or non-profit organizations, medium-sized businesses, large business entities in the amount of two hundred percent of the amount of taxes and other mandatory payments payable under the hidden object of taxation.
Concealment by an individual of information about the presence of property on the right of ownership outside the Republic of Kazakhstan, as well as money in bank accounts in foreign banks located outside the Republic of Kazakhstan, subject to reflection in the declaration on individual income tax in accordance with the tax legislation of the Republic of Kazakhstan, committed by their non-reflection in the declaration on individual income tax, -
entails a fine in the amount of one hundred monthly calculation indices.
Non-elimination of violations established by part three of this Article within a year after the imposition of an administrative penalty -
entails a fine in the amount of two hundred monthly calculation indices.
Making a turnover during the period of non-registration as a payer of value added tax -
entails a fine of fifteen percent of the turnover amount for the period of non-stop registration.
Notes. 1. For the purposes of the first part of this Article, the concealment of taxable objects is also understood as the taxpayer's failure to register goods imported into the territory of the Republic of Kazakhstan from the territory of the member States of the Eurasian Economic Union.
For the purposes of parts three and four of this Article, administrative liability arises separately for each object of property subject to state or other registration (accounting), rights and (or) transactions for which are subject to state or other registration (accounting) in a competent authority of a foreign state in accordance with the legislation of a foreign state, as well as for each bank account in foreign banks located outside the Republic of Kazakhstan.
For the purposes of part three of this Article, failure by a person to submit an individual income tax declaration in accordance with the tax legislation of the Republic of Kazakhstan is equated to non-disclosure of information about the presence of property on the right of ownership outside the Republic of Kazakhstan, as well as money in bank accounts in foreign banks located outside the Republic of Kazakhstan.
For the purposes of part five of this Article, a turnover is understood as a taxable turnover determined in accordance with the tax legislation of the Republic of Kazakhstan.
Chief Specialist
department of legal and organizational work
UGD in the Enbekshikazakh district
Isaev A.L.