Administrative offences in the field of taxation

Administrative offences in the field of taxation

Violation of the deadline for registration with the state revenue authority

  1. Violation of the deadlines established by the legislative acts of the Republic of Kazakhstan for filing a tax application for registration with the state revenue authority of a private notary, private bailiff, lawyer and notification of the registration of an individual entrepreneur, registration for certain types of activities - entails a warning.
  2. The act provided for in the first part of this article, committed repeatedly within a year after the imposition of an administrative penalty, -

entails a fine on individuals in the amount of eight, on private notaries, private bailiffs, lawyers, on small businesses or non-profit organizations - in the amount of fifteen, on medium-sized businesses - in the amount of thirty, for large business entities - in the amount of seventy monthly calculation indices.

  1. Violation by a taxpayer of the deadline established by legislative acts of the Republic of Kazakhstan for filing a tax application to the state revenue authority for registration for value added tax -

entails a fine in the amount of fifty monthly calculation indices.

 

Illegal activity in the application of a special tax regime

  1. The application of a special tax regime in violation of the conditions stipulated by the legislative acts of the Republic of Kazakhstan for this regime -

entails a warning.

  1. The action provided for in part one of this Article, committed repeatedly within a year after the imposition of an administrative penalty, -

entails a fine on small business entities in the amount of fifteen, on medium-sized businesses - in the amount of thirty, on large business entities - in the amount of fifty monthly calculation indices.

  1. Violation by an individual entrepreneur of the deadline for filing the calculation of the value of a patent or a tax application for suspension (extension, renewal) of tax reporting -

entails a warning.

  1. The act provided for in part three of this Article, committed repeatedly within a year after the imposition of an administrative penalty,

entails a fine in the amount of fifteen monthly calculation indices.

 

Carrying out activities during the period of validity of the decision of the state revenue authority to suspend the submission of tax reports

  1. The implementation of activities by persons during the period of validity of the decision of the state revenue authority on the suspension of tax reporting -

entails a warning.

  1. The action provided for in part one of this Article, committed repeatedly within a year after the imposition of an administrative penalty, -

entails a fine on private notaries, private bailiffs, lawyers, small business entities or non-profit organizations in the amount of forty, on medium-sized businesses - in the amount of forty-five, on large businesses - in the amount of the amount of fifty monthly calculation indices.

 

 

Failure to submit tax reports, documents required to determine the financial profit of a controlled foreign company, as well as the submission of incomplete, unreliable information in tax reporting

  1. Failure to submit tax reports to the state revenue authority within the time period established by legislative acts of the Republic of Kazakhstan -

entails a warning.

  1. The act provided for in part one of this Article, with the exception of the act specified in part three of this article, committed repeatedly within a year after the imposition of an administrative penalty, -

entails a fine on individuals in the amount of fifteen, on private notaries, private bailiffs, lawyers, on small businesses or non-profit organizations - in the amount of thirty, on medium-sized businesses - in the amount of forty-five, on large businesses - in the amount of seventy monthly calculation indices.

2-1. Submission of incomplete, unreliable information in the declaration of assets and liabilities, income and property declarations, individual income tax declarations provided for by the tax legislation of the Republic of Kazakhstan, except in cases involving the accrual of taxes and other mandatory payments to the budget -

entails a warning.

2-2. The acts provided for in part 2-1 of this Article, committed repeatedly within a year after the imposition of an administrative penalty,

entail a fine in the amount of three monthly calculation indices.

  1. The act provided for in the first part of this Article, expressed in the failure to submit tax registers within the period established by the laws of the Republic of Kazakhstan, committed repeatedly within a year after the imposition of an administrative penalty, -

entails a fine on taxpayers subject to tax monitoring in the amount of five hundred and fifty monthly calculation indices.

  1. Failure by a taxpayer to submit to the state revenue authority the documents necessary to determine the amount of financial profit or part of the financial profit of a controlled foreign company subject to taxation in accordance with the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code), -

entails a fine for individuals in the amount of one hundred, for small businesses - in the amount of one hundred and fifty, for medium-sized businesses - in the amount of two hundred, for large businesses - in the amount of five hundred monthly calculation indices.

The provisions of Parts 2-1 and 2-2 of Article 272 of the Administrative Code of the Republic of Kazakhstan do not apply if information about assets and liabilities is not indicated in the declaration of assets and liabilities if such information is available in the relevant state bodies.