
The State Revenue Committee recalled that the penalty is charged for each day of delay, in the amount of 1.25 -fold base rate of the National Bank of the Republic of Kazakhstan, for each day of delay.
"We would like to mention the taxpayers of the North Kazakhstan region, the West Kazakhstan region and the Turkestan region who observe tax discipline. In the North Kazakhstan region - arrears on penalties is 900 million tenge (share of 0.6%), in the Turkestan region is 900 million tenge (0.6%), in the West Kazakhstan region 1.5 billion tenge (1.0%)," - the SRC reported.
As of September 1, 2021, the debt on penalties amounted to 149.6 billion. tenge for the country as a whole. Compared to the beginning of the year, the penalty fee continues to grow and increased by 33.3 billion. tenge or by 28.6% (as of January 1, the penalty was 116.3 billion tenge ).
The greatest growth is observed in the following regions:
- Kostanay region - by 2.3 billion tenge or by 304.8%;
- Atyrau region - by 3.1 billion tenge or by 106.7%;
- Almaty - by 22.3 billion tenge or 92.3%.
At the same time , there is a decrease in the following regions:
- Mangystau region - by 9.4 billion tenge or 75.3%;
- Akmola region - by 1.6 billion tenge or 36.8%;
- Zhambyl region - by 200 million tenge or by 16.7%;
The main reason for the increase in penalties is the late fulfillment of the tax obligation by the taxpayer to pay the calculated and accrued amounts of taxes and other mandatory payments to the budget.
"The following objective reasons could have influenced the growth of penalties:
- suspension of measures to collect tax debts of small and medium-sized businesses by the instruction of the President until July 1, 2021 (for 8,612 taxpayers in the amount of 13.2 billion tenge);
- moratorium on initiating bankruptcy procedures until July 1, 2021," - the SRC summed up.