Article 272 of the Administrative Code:
The heading of article 272 of the Administrative Code was supplemented in the following edition "Failure to submit tax reports, documents required to determine the financial profit of a controlled foreign company, as well as submission of incomplete, inaccurate information in tax reports"
Part 1 of the article is set out in the following wording "Failure to submit (the word" taxpayer "is excluded) to the state revenue authority of tax reporting within the period established by the legislative acts of the Republic of Kazakhstan.
Also, this article is supplemented by parts 2-1 and 2-2 of the following content:
"2-1. Submission of incomplete, inaccurate information in the declaration of assets and liabilities, declaration of income and property, declaration of individual income tax, provided for by the tax legislation of the Republic of Kazakhstan, with the exception of cases entailing 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. "
Article 272 of the Administrative Code is supplemented with a note as follows:
"Note. The provisions of parts 2-1 and 2-2 of this article do not apply if the declaration on assets and liabilities does not contain information about assets and liabilities, if such information is available in the relevant state bodies.";
The changes are effective from 01.01.2021.
Article 274 of the Administrative Code (Violation of financial control measures):
Article 274 is excluded by the Law of the Republic of Kazakhstan dated November 18, 2015 No. 412-V.
The changes are effective from 01.01.2021.
Article 285 of the Administrative Code:
Subparagraph 8 of Article 285 of the Administrative Code is stated as follows
"8) failure to provide, within ten working days from the date of receipt of the request from the state revenue authority, information (the word" information "has been replaced) on the availability and numbers of bank accounts, on balances and movement of money in these accounts with taxpayers, as well as on loans granted to the audited individual indicating the amount of repayment, including remuneration, - ";
The changes are effective from 01.01.2021.
Article 720 of the Administrative Code:
In connection with the exclusion of Article 274 of the Administrative Code, Article 720 of the Administrative Code on the consideration of administrative cases by the state revenue authorities, this article was also excluded.
The changes are effective from 01.01.2021.
Article 827 of the Administrative Code:
the footnote of Article 827 shall be deleted;
The changes are effective from 01.07.2021.
Note. If on the territory of the corresponding administrative-territorial unit a specialized interdistrict administrative court, attributed to their jurisdiction, has not been formed, the district (city) courts have the right to consider cases.
The above note will be reflected in the new Code of the Republic of Kazakhstan dated June 29, 2020 No. 350-VI "ADMINISTRATIVE PROCEDURAL AND PROCEDURAL CODE OF THE REPUBLIC OF KAZAKHSTAN", more precisely in part 1 of article 102, where administrative proceedings are carried out by specialized district and equivalent administrative courts. If on the territory of the corresponding administrative-territorial unit a specialized district and an administrative court equivalent to it has not been formed, the administrative cases referred to its jurisdiction shall be considered by the district (city) court in the manner established by this Code.
Before
Article 272. Failure to submit tax returns, as well as documents required to determine the profits of a controlled foreign company
Footnote. The heading of Article 272 as amended by the Law of the Republic of Kazakhstan dated 25.12.2017 No. 122-VI (shall be enforced from 01.01.2018).
Note of the RCLI!
Paragraph 1 is provided as amended by the Law of the Republic of Kazakhstan dated 18.11.2015 No. 412-V (shall be enforced from 01.01.2021).
Failure by a taxpayer to submit tax reports to the state revenue authority within the time period established by the legislative acts of the Republic of Kazakhstan -
entails a warning.
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 for individuals in the amount of fifteen, for private notaries, private bailiffs, lawyers, for small businesses or non-profit organizations - in the amount of thirty, for medium-sized businesses - in the amount of forty-five, for large businesses - in the amount of seventy monthly calculated indicators.
Note of the RCLI!
Article 272 shall be supplemented with paragraphs 2-1 and 2-2 in accordance with the Law of the Republic of Kazakhstan dated November 18, 2015 No. 412-V (shall be enforced from January 1, 2021).
The act provided for in part one of this article, expressed in failure to submit tax registers within the time period established by the laws of the Republic of Kazakhstan, committed repeatedly within a year after the imposition of an administrative penalty, shall -
entails a fine for taxpayers subject to tax monitoring in the amount of five hundred and fifty monthly calculation indices.
Excluded by the Law of the Republic of Kazakhstan dated 25.12.2017 No. 122-VI (shall be enforced from 01.01.2018).
Failure by a taxpayer to submit to the state revenue authority the documents required 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 obligatory 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.
Note of the RCLI!
Article 272 is envisaged to be supplemented with a note in accordance with the Law of the Republic of Kazakhstan dated November 18, 2015 No. 412-V (shall be enforced from January 1, 2021).
Footnote. Article 272 as amended by the Law of the Republic of Kazakhstan dated 25.12.2017 No. 122-VI (shall be enforced from 01.01.2018).
Article 272. Failure to submit tax returns, as well as documents required to determine the profits of a controlled foreign company
After
"Article 272. Failure to submit tax reports, documents necessary to determine the financial profit of a controlled foreign company, as well as the submission of incomplete, inaccurate information in tax reports";
part one shall be stated in the following edition:
"1. Failure to submit tax reporting to the state revenue authority within the period established by the legislative acts of the Republic of Kazakhstan -
entails a warning. ";
supplement with parts 2-1 and 2-2 as follows:
"2-1. Submission of incomplete, inaccurate information in the declaration of assets and liabilities, declaration of income and property, declaration of individual income tax, provided for by the tax legislation of the Republic of Kazakhstan, with the exception of cases entailing 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. ";
add a note as follows:
"Note. The provisions of parts 2-1 and 2-2 of this article shall not apply in the event that information on assets and liabilities is not provided in the declaration of assets and liabilities if such information is available in the relevant state authorities.";
Before
Article 274. Violation of financial control measures
Intentional failure to submit or submission of incomplete, inaccurate declarations and information on income and property that are subject to taxation by a person holding a public office, a person dismissed from public service for negative reasons, as well as by the spouse of these persons within the time limits established by the legislation of the Republic of Kazakhstan , -
entails a fine in the amount of fifty monthly calculation indices.
The action provided for in part one of this article, committed repeatedly within a year after the imposition of an administrative penalty, shall -
entails a fine in the amount of two hundred monthly calculation indices.
Note. A person who has submitted an incomplete, inaccurate declaration and information on income and property that is an object of taxation is not subject to the administrative liability provided for in this article in the event of elimination of the violation by submitting additional tax returns and (or) additional tax returns on notification in accordance with tax legislation Republic of Kazakhstan.
After
3) to exclude article 274;
Before
Article 285. Failure by banks and organizations carrying out certain types of banking operations to fulfill the obligations established by the tax legislation of the Republic of Kazakhstan
Note of the RCLI!
Subparagraph 8) is provided as amended by the Law of the Republic of Kazakhstan dated 18.11.2015 No. 412-V (shall be enforced from 01.01.2021).
8) failure to submit, within ten working days from the date of receipt of the request from the state revenue authority, information on the availability and numbers of bank accounts, on the balances and movement of money in these accounts;
After
subparagraph 8) of part three of Article 285 shall be stated in the following wording:
"8) failure to provide, within ten working days from the date of receipt of the request from the state revenue authority, information on the availability and numbers of bank accounts, on balances and movement of money in these accounts with taxpayers, as well as on loans provided to an inspected individual, indicating the repayment amounts, including remuneration , - ";
After
in the first part of Article 720 and the first part of Article 721 the numbers "274," shall be excluded.