Article 288. Failure to comply with the legal requirements of state revenue bodies and their officials.
Failure by the taxpayer to comply with the legal requirements of state revenue bodies and their officials -
entails a warning.
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 in the amount of fifteen monthly calculation indices.
Illegal obstruction of the access of an official of the state revenue bodies conducting a tax audit to the territory or premises used by the taxpayer (except residential premises) for entrepreneurial activity, -
entails a fine in the amount of forty-five monthly calculation indices.
Actions (inaction) provided for by part three of this Article, committed repeatedly within a year after the imposition of an administrative penalty, -
entail a fine in the amount of sixty monthly calculation indices.
Main expert
department of legal and organizational work
UGD in the Enbekshikazakh district
Isaev A.L.