The state revenue Committee of the Ministry of Finance of the Republic of Kazakhstan sends a letter of the Supreme Court of the Republic of Kazakhstan dated September 11, 2020 No. 6001-20-6-1-6 / 66 regarding reduced proceedings in cases referred to the jurisdiction of the court.
According to the first paragraph of article 810 of the Code of the Republic of Kazakhstan on administrative offences (hereinafter-Cao) is a short proceeding on cases of administrative offences, including cases within the jurisdiction of the court is punishable by an administrative penalty of a fine under the first paragraph of article 44 of the administrative code, and also have a person, which recognizes the fact of its Commission and agrees with the payment of a fine in the amount of fifty percent of the article specified in the sanction of The special part of the administrative Code and does not appeal the evidence presented.
Thus, reduced proceedings are directly provided for in part 1 of article 810 of the administrative Code in cases that fall under the jurisdiction of the court.
At the same time, according to subparagraph 4) of part two of article 810 of the administrative Code, reduced proceedings in an administrative offense case are not applied in cases of administrative offenses that are considered by state revenue agencies.
Thus, in accordance with article 897 of the administrative code of the person to recognize the fact of the offense and agree to the payment of the fine on the basis of the notification and (or) notice of appearance on state revenues directed (handed) a state revenue authority in accordance with the legislation of the Republic of Kazakhstan, shall pay the penalty within ten days from the day following the day of receipt (delivery) of notification or notice in the amount of fifty percent of the penalties specified in articles of Special part KoAP the penalty amount.
Thus, it is necessary to be guided by article 897 of the administrative Code when initiating and considering an administrative case.
Meanwhile, it should be noted that in accordance with subparagraph 31) of the first part of article 804 of the administrative Code in cases of administrative offenses considered by the courts, reports on administrative offenses have the right to be drawn up by authorized officials of state revenue bodies.
Head A.Mahanov