Failure by the taxpayer to submit to the state revenue body reports on monitoring transactions within the time period established by the legislation of the Republic of Kazakhstan on transfer pricing, as well as failure to submit within the time period established by the authorized body, or refusal to submit documents by the taxpayer (including in electronic form) necessary for monitoring transfer pricing, -
entail a fine for small businesses or non-profit organizations in the amount of one hundred, for medium-sized businesses - in the amount of two hundred, for large businesses - in the amount of three hundred and fifty monthly calculation indices.
Identification of discrepancies of more than two thousand times the size of the monthly calculation index established for the corresponding fiscal year by the law on the republican budget between the data of the transaction monitoring reports and the data obtained during the audit, -
entails a fine for small businesses or non-profit organizations in the amount of one hundred, for medium-sized businesses - in the amount of two hundred, for large businesses - in the amount of three hundred monthly calculation indices.
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 on small businesses or non-profit organizations in the amount of one hundred and twenty-five, on medium-sized businesses - in the amount of two hundred and fifty, on large businesses - in the amount of seven hundred and fifty monthly calculation indices.
Main expert
department of legal and organizational work
UGD in the Enbekshikazakh district
Isaev A.