Evasion of payment of accrued (calculated)amounts of taxes and other mandatory payments to the budget
In accordance with article 277 of the Code of the Republic of Kazakhstan "on administrative offences»:
Evasion of payment of accrued (calculated) amounts of taxes and other mandatory payments to the budget, committed by the taxpayer through mutual settlements with third parties in the presence of arrears during the period of validity of the order of the state revenue body to suspend spending operations on the cash register, if this action does not contain signs of a criminal offense, - entails a fine for individuals in the amount of fifteen, for small businesses or non-profit organizations – in the amount of fifteen monthly calculation indicators, for medium-sized businesses-in the amount of thirty, for large businesses-in the amount of fifty percent of the amount of payments made.
Department of state revenue
for the Talgar district