In accordance with article 279 of the Code of the Republic of Kazakhstan "on administrative offences".
1. 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.
2. non-Transfer or incomplete transfer by a tax agent of the withheld amounts of taxes subject to transfer to the budget within the period established by the tax legislation of the Republic of Kazakhstan –shall entail 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 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 indicated in additional tax reports, provided that they are transferred to the budget no later than three working days from the date of submission of additional tax reports to the state revenue authority.
State revenue Department
for the Talgar district