Liability for non-fulfillment by a tax agent of the obligation to withhold and (or) transfer taxes

In accordance with Article 279 of the Code of the Republic of Kazakhstan on Administrative Offenses

Non-withholding or incomplete withholding by the tax agent of the amounts of taxes subject to withholding and (or) transfer to the budget, within the period established by the tax legislation of the Republic of Kazakhstan, -

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

Non-transfer or incomplete transfer by a tax agent of withheld amounts of taxes to be transferred to the budget within the period established by the tax legislation of the Republic of Kazakhstan, -

entails a fine for private notaries, private bailiffs, lawyers, small businesses or non - profit organizations in the amount of five, for medium - sized businesses-in the amount of ten, for large businesses-in the amount of twenty monthly calculation indicators.

Note. A person is not subject to administrative liability provided for in this article for withheld (subject to withholding) amounts of taxes identified by the tax agent independently and indicated 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 body.

 

Department of Legal and Organizational Work

UGD for the Enbekshikazakh district