Lack of accounting documentation and violation of tax accounting

The State Revenue Department for the Enbekshikazakh district reports that according to Article 276 of the Administrative Code of the Republic of Kazakhstan, the following administrative liability is provided for the lack of accounting documentation and violation of tax accounting:

The taxpayer's lack of accounting documentation and (or) non-compliance with the requirements for the preparation and storage of accounting documentation established by the legislation of the Republic of Kazakhstan, -

they bring a warning.

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 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).

Note. The taxpayer's absence of accounting documentation means the absence of accounting documentation and (or) tax forms, tax accounting policies, and other documents that are the basis for determining the objects of taxation and (or) objects related to taxation, as well as for calculating the tax liability.

 

 

Head of Department

Department of Internal Affairs for Enbekshikazakh district Tokkozhaeva A.M.