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The Code of the Republic of Kazakhstan on Administrative Offences.

Article 270. Illegal activity in the application of a special tax regime.

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.

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.

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.

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

department of legal and organizational work

State Revenue Departments

in the Enbekshikazakh district

Isaev A.L.

Дата публикации
16 июня 2022
Дата обновления
16 июня 2022
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