Non-fulfillment of obligations established by the tax legislation of the Republic of Kazakhstan by taxpayers when exporting and importing goods, performing works, rendering services in the Eurasian economic Union, as well as non-fulfillment by individuals of the requirements established by the legislation of the Republic of Kazakhstan.

Non-payment, incomplete payment or late payment of indirect taxes within the term established by the tax legislation of the Republic of Kazakhstan, -

entail fine for individuals in the amount of ten, for small businesses or non-profit organizations - in the amount of thirty, on medium-sized enterprises - in the amount of forty, for large businesses - in the amount of fifty monthly calculation indices.

Failure by the taxpayer to the authority of public revenues liabilities on the import (export) of products of processing and their failure stipulated by the tax legislation of the Republic of Kazakhstan, -

entail fine for individuals in the amount of ten, for small businesses or non-profit organizations - in the amount of twenty, for medium-sized enterprises - in the amount of thirty, for large businesses - in the amount of fifty monthly calculation indices.

Failure to notify or late notification of state revenue bodies in the following cases:

1) when goods are temporarily imported into the territory of the Republic of Kazakhstan from the territory of the member States of the Eurasian economic Union, which will subsequently be exported from the territory of the Republic of Kazakhstan without changing the properties and characteristics of the imported goods;

2) for the temporary export of goods from the territory of the Republic of Kazakhstan to the territory of the member States of the Eurasian economic Union, which will subsequently be imported into the territory of the Republic of Kazakhstan without changing the properties and characteristics of the exported goods, -

entails a fine for individuals in the amount of ten, for small businesses or non-profit organizations - in the amount of twenty, for medium-sized enterprises - in the amount of thirty, for large businesses - in the amount of fifty monthly calculation indices.

Violation of the tax legislation of the Republic of Kazakhstan to the timing of processing of raw materials, exported from the territory of the Republic of Kazakhstan to the territory of a member state of the Eurasian economic Union, as well as imported into the territory of the Republic of Kazakhstan from the territory of a member state of the Eurasian economic Union, -

entails a fine on small businesses in the amount of ten, for medium-sized enterprises - in the amount of twenty, for large businesses - in the amount of thirty percent of the amount of assessed taxes.

Failure to notify or untimely notification by the organizer of an exhibition and fair trade about the conduct of such trade -

entails a fine for small businesses in the amount of ten, for medium - sized businesses - in the amount of twenty, for large businesses-in the amount of fifty monthly calculation indicators.

Violation by the organizer of the order of organization of exhibition and fair trade -

entails a fine for small businesses in the amount of ten, for medium-sized businesses-in the amount of twenty, for large businesses-in the amount of fifty monthly calculation indicators.

Note. For purposes of this section if the person subject to bringing to administrative responsibility for failure on account of goods imported into the territory of the Republic of Kazakhstan from the territory of the member States of the Eurasian economic Union established by article 275 of this Code, such person shall not be subject to administrative liability under part one of this article.

Head

of the legal and organizational Department Tokareva A. M.