Article 287. Non-fulfillment of obligations established by the tax legislation of the Republic of Kazakhstan by taxpayers when exporting and importing goods, performing works, rendering services in the Eurasian Economic Union, as well as non-fulfillment by persons of the requirements established by the legislation of the Republic of Kazakhstan.
Non-payment, incomplete payment or late payment of indirect taxes within the period established by the tax legislation of the Republic of Kazakhstan, -
entail a fine for individuals in the amount of ten, for small businesses or non-profit organizations - in the amount of thirty, for medium-sized businesses - in the amount of forty, for large businesses - in the amount of fifty monthly calculation indices.
Failure by the taxpayer to submit obligations on import (export) of processed products to the state revenue body and their non-fulfillment provided for by the tax legislation of the Republic of Kazakhstan, -
entail a fine for individuals in the amount of ten, for small businesses or non-profit organizations - in the amount of twenty, for medium-sized businesses - in the amount of thirty, for large businesses - in the amount of fifty monthly calculation indices.
Failure to notify or untimely notification of state revenue bodies in the following cases:
1) when goods are temporarily imported into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union, which will subsequently be exported from the territory of the Republic of Kazakhstan without changing the properties and characteristics of the imported goods;
2) in case of temporary export of goods from the territory of the Republic of Kazakhstan to the territory of the member states of the Eurasian Economic Union, which will subsequently be imported into the territory of the Republic of Kazakhstan without changing the properties and characteristics of the exported goods, -
entails a fine for individuals in the amount of ten, for small businesses or non-profit organizations - in the amount of twenty, for medium-sized businesses - in the amount of thirty, for large businesses - in the amount of fifty monthly calculation indices.
Violation of the deadlines established by the tax legislation of the Republic of Kazakhstan for processing raw materials exported from the territory of the Republic of Kazakhstan to the territory of a member state of the Eurasian Economic Union, as well as imported into the territory of the Republic of Kazakhstan from the territory of a member state of the Eurasian Economic Union, -
entails a fine on small businesses in the amount of ten, on medium-sized businesses - in the amount of twenty, on large businesses - in the amount of thirty percent of the amount of taxes accrued.
Failure to notify or untimely notification by the organizer of the exhibition and fair trade about the conduct of such trade -
entails a fine for small businesses in the amount of ten, for medium-sized businesses - in the amount of twenty, for large businesses - in the amount of fifty monthly calculation indices.
Violation by the organizer of the order of organization of exhibition and fair trade -
entails a fine for small businesses in the amount of ten, for medium-sized businesses - in the amount of twenty, for large businesses - in the amount of fifty monthly calculation indices.
Note. For the purposes of part one of this Article, if a person is subject to administrative liability for 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, provided for in Article 275 of this Code, such a person is not subject to administrative liability, provided for in part one of this Article.
Chief Specialist
department of legal and organizational work
UGD in the Enbekshikazakh district
Isaev A.L.