During 2020 - the first half of 2023, employees of the VAT administration department within the EAEU carried out significant work to identify violations in the implementation of activities in the field of import and export of goods from the territory of the EAEU member countries.
So, only for failure to submit tax reports, submission of incomplete, false information in tax reports, provided for in Article 272 of the Code of the Republic of Kazakhstan "On Administrative Offenses" (hereinafter referred to as the Code of Administrative Offenses of the Republic of Kazakhstan), 199 taxpayers were brought to administrative responsibility for a total amount of fines of 1,253,528 tenge, including for the 1st half of 2023 18 taxpayers in the amount of fines of 207,000 tenge.
For violation of the procedure for issuing invoices, as well as violation of the accounting system for the movement of goods included in the list, liability is provided for by Article 280-1 of the Code of Administrative Offenses of the Republic of Kazakhstan. Attracted for 2020 - 1st half of 2023 56 legal entities and individual entrepreneurs, imposed fines for a total of 1,277,700 tenge.
For non-submission or untimely submission of accompanying invoices for goods, inconsistency in the name, unreliable reflection of the quantity (volume) of goods in the accompanying invoice for goods (Article 283-1 of the Code of Administrative Offenses of the Republic of Kazakhstan), only 28 taxpayers were involved in the 1st half of 2023, the total amount of the fine was 931,500 tenge. The application of this article of the Code began in April 2023, from the time of the introduction of the obligation to issue accompanying waybills for goods (AIG).
Article 287 of the Code of Administrative Offenses of the Republic of Kazakhstan for “Failure to fulfill the obligations established by the tax legislation of the Republic of Kazakhstan by taxpayers when exporting and importing goods, performing work, rendering services in the Eurasian Economic Union, as well as failure by persons to comply with the requirements established by the legislation of the Republic of Kazakhstan” provides for liability in the form of a fine. Under this article of the Code, the largest number of offenses was revealed, 1114 legal entities and individual entrepreneurs were involved in 3.5 years. The amount of penalties amounted to 41,393,090 tenge.
Also, 183 persons engaged in entrepreneurial activities failed to comply with the legal requirements of state revenue bodies and their officials, which entails bringing to administrative responsibility under Article 288 of the Code of Administrative Offenses of the Republic of Kazakhstan. The fine amounted to a total of 480,405 tenge.
During the specified period of time, facts of doing business without proper registration were revealed (Article 463 of the Code of Administrative Offenses of the Republic of Kazakhstan). The materials of the inspections were considered by the court, 38 individuals were held liable, they were presented with 1,520,958 tenge for payment.
Under article 571 “Violation of the rules for the carriage of goods” and article 571-1 “Failure to submit a consignment note by the carrier when transporting by road”, 70 persons were involved, with the payment of penalties in the total amount of 1,606,700 tenge.
At the same time, in 2023, compared with previous periods, there is a significant decrease in the number of violations of tax laws and other regulatory legal acts in the field of import and export of goods.
The total number of involved persons in 2020 is 793 persons, the amount of fines is 21,257,978 tenge, in 2021 - 426 persons for 13,151,441 tenge, in 2022 - 315 taxpayers in the amount of 8,767,337 tenge, and for the 1st half of the year 2023 - already 154 payers for 5,287,125 tenge.
These facts testify to the volume of explanatory work on the current legislation, carried out by the employees of the department among the population of the region.