Lack of accounting documentation and violation of tax accounting

The State Revenue Department for the Enbekshikazakh district informs taxpayers that the taxpayer does not have accounting documents and (or) does not comply with the requirements for the preparation and storage of accounting documents established by the legislation of the Republic of Kazakhstan entail a warning.

The actions provided for in part one of this article, committed repeatedly within a year after the imposition of an administrative penalty, entail a fine for small businesses or non-profit organizations in the amount of twenty-five, for medium-sized businesses-in the amount of fifty, for large businesses-in the amount of seventy-five monthly calculation indices.

Non-reflection in the accounting documentation of operations for the accounting and sale of goods (works, services) entails a warning.

The action provided for in part three of this Article, committed repeatedly within a year after the imposition of an administrative penalty, entails a fine for small businesses in the amount of three, for medium-sized businesses-in the amount of five, for large businesses-in the amount of ten percent of the value of unaccounted goods (works, services).

 

Head of Department

legal and organizational work

Department of Internal Affairs for Enbekshikazakh district

Tokkozhaeva A.M.