Bringing to administrative responsibility for the absence of accompanying invoices for the transported goods

Bringing to administrative responsibility for the absence of accompanying invoices for the transported goods

The State Revenue Department reminds that from April 1, 2023, the obligation to issue accompanying invoices for goods (AIG) will come into force:

 - for petroleum products, alcoholic beverages, refrigerators and freezers using the "Virtual Warehouse" module;

 - when importing/exporting goods within the EAEU (for all goods) without using the "Virtual Warehouse" module.

          The list of goods for which AIG is subject to registration and the Registration Rules are regulated by the order of the First Deputy Prime Minister of the Republic of Kazakhstan - Minister of Finance of the Republic of Kazakhstan dated December 26, 2019 No. 1424.

 For violations in terms of registration of AIG, administrative liability is provided for by Article 283-1 of the Code of the Republic of Kazakhstan "On Administrative Offenses".

 Over the past period from April 01 to May 25, 2023, employees of automobile checkpoints in the area of ​​activity of the Department of State Revenues in the North Kazakhstan region checked and confirmed 16169 AIG in the direction of "import", 5090 AIG in the direction of "export", "transit through  Republic of Kazakhstan” 385 AIG.

 At the same time, without registration of AIG, attempts were made to transport imported goods - by 53 taxpayers, exported goods - by 43 taxpayers and transit cargo - by 418 taxpayers.

         Of these, 19 taxpayers are registered in the North Kazakhstan region, administrative materials have been drawn up in relation to them, sent for consideration to the court for bringing to administrative responsibility under Article 283-1 of the Code of Administrative Offenses of the Republic of Kazakhstan.

         Currently, 3 taxpayers have been fined in the total amount of 345,000 tenge.

With regard to the rest of the violators, the materials were sent to the relevant state revenue authorities at the location of the taxpayers.

         For the committed violations of Article 283-1, the Code of Administrative Offenses of the Republic of Kazakhstan provides for significant amounts of fines.

         Thus, part 1 "Failure to submit or late submission of accompanying invoices for goods" entails a fine for individuals in the amount of five, for small businesses or non-profit organizations - in the amount of ten, for medium-sized businesses - in the amount of twenty, for large businesses - in the amount of  in the amount of thirty monthly calculation indices.

     ​ Part 3 for "Inconsistency in the name, inaccurate reflection of the quantity (volume) of goods in the accompanying invoice for goods, as well as inaccurate indication in the accompanying invoice for goods of a personal identification number-code for petroleum products, tobacco products, ethyl alcohol and alcoholic products, biofuels" provides  a fine for individuals in the amount of ten, for small businesses or non-profit organizations - in the amount of twenty, for medium-sized businesses - in the amount of forty, for large businesses - in the amount of fifty monthly calculation indices.

Part 5 of the Code for "Failure to issue invoices for goods, as well as the circulation of certain types of petroleum products, tobacco products, biofuels, circulation and movement of ethyl alcohol and (or) alcoholic products without accompanying invoices for goods" provides for a fine for individuals in the amount of twenty, for  small businesses - in the amount of fifty, for medium-sized businesses - in the amount of one hundred, for large businesses - in the amount of two hundred monthly calculation indices with confiscation of ethyl alcohol and (or) alcoholic products, certain types of petroleum products, tobacco products, biofuels, which are direct  the subjects of an administrative offense, and (or) income, money received as a result of an administrative offense.