Failure of the tax agent to withhold and (or) transfer taxes.

Withhold or partial withholding by the tax agent of amounts of taxes subject to withholding and (or) transfer to the budget in the term established by the tax legislation of the Republic of Kazakhstan, -

entails a fine for private notaries, private bailiffs, lawyers, small businesses or non-profit organization in the amount of twenty, for medium-sized enterprises - in the amount of thirty, for large businesses - in the amount of fifty percent of nederjanii the amount of taxes and other obligatory payments.

The transfer or the incomplete transfer of the tax agent withheld tax amounts to be paid to the budget in the term established by the tax legislation of the Republic of Kazakhstan, -

entails a fine for private notaries, private bailiffs, lawyers, small businesses or non-profit organization in the amount of five, for medium-sized enterprises - in the amount of ten, on the subjects of a large enterprise - in the amount of twenty monthly calculation indices.

Note. A person shall not be subject to administrative liability under this article for withheld (subject to withholding) amounts of taxes identified by the tax agent independently and specified in the additional tax reporting, provided that they are transferred to the budget no later than three working days from the date of submission of additional tax reporting to the state revenue authority.

Head

of the legal and organizational Department Tokareva A. M.