Article 279. Non-fulfillment by the tax agent of the obligation to withhold and (or) transfer taxes.
Non-withholding or incomplete withholding by a tax agent of the amounts of taxes subject to withholding and (or) transfer to the budget within the time period established by the tax legislation of the Republic of Kazakhstan, -
entails a fine on private notaries, private bailiffs, lawyers, small businesses or non-profit organizations in the amount of twenty, on medium-sized businesses - in the amount of thirty, on large businesses - in the amount of fifty percent of the outstanding amount of taxes and other mandatory payments.
Non-transfer or incomplete transfer by a tax agent of withheld amounts of taxes to be transferred to the budget within the time period established by the tax legislation of the Republic of Kazakhstan, -
entails a fine for private notaries, private bailiffs, lawyers, small business entities or non-profit organizations in the amount of five, for medium-sized businesses - in the amount of ten, for large businesses - in the amount of twenty monthly calculation indices.
Note. A person is not subject to administrative liability provided for in this article for withheld (subject to withholding) amounts of taxes identified by the tax agent independently and indicated in additional tax reporting, provided they are transferred to the budget no later than three working days from the date of submission of additional tax reporting to the state revenue authority.
Chief Specialist
department of legal and organizational work
UGD in the Enbekshikazakh district
Isaev A.L.