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The Code of the Republic of Kazakhstan on Administrative Offences.

Article 274. Violation of financial control measures

Intentional non-submission or submission of incomplete, unreliable declarations and information on income and property that are subject to taxation, by a person holding a public position, a person dismissed from public service for negative reasons, as well as by the spouse of these persons within the time limits established by the legislation of the Republic of Kazakhstan, -

entails a fine in the amount of fifty monthly calculation indices.

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 in the amount of two hundred monthly calculation indices.

Note. A person who has submitted an incomplete, unreliable declaration and information on income and property that are subject to taxation is not subject to administrative liability provided for in this article, in case of elimination of the violation by submitting additional tax reporting and (or) additional tax reporting upon notification in accordance with the tax legislation of the Republic of Kazakhstan.

 

Main expert department of legal and organizational work

UGD in the Enbekshikazakh district

Isaev A.L.

Дата публикации
01 сентября 2022
Дата обновления
01 сентября 2022
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