Administrative liability occurs if these offenses by their nature do not entail criminal liability.
By virtue of the requirements of part 2 of Article 25 of the Administrative Code, administrative liability for offenses provided for in articles of the Special Part of this Code occurs if these offenses by their nature do not entail criminal liability in accordance with the legislation. Paragraph 23 of the NPVS dated October 6, 2017 No. 7 "On certain issues of the application by courts of the norms of the Special part of the Code of Administrative Offenses of the Republic of Kazakhstan" clarified that Article 610 of the Administrative Code provides for administrative liability for committing an administrative offense when, as a result of a violation by a person driving a vehicle, established rules for road safety caused damage to vehicles vehicles, cargo, roads, road and other structures or other property, caused material damage or minor harm to the victim's health.
The same act, which caused moderate harm to the victim's health, is a criminally punishable act in accordance with article 345 of the Criminal Code of the Republic of Kazakhstan (hereinafter referred to as the Criminal Code). For example, if a driver driving a vehicle, as a result of the above-mentioned illegal actions, along with causing material damage, caused several victims of varying degrees of severity to health (mild, moderate, severe) or other consequences in the form of death, then the guilty person is subject to criminal liability under the relevant part of articles 345., 346 of the Criminal Code without bringing to administrative responsibility. On November 16, 2016, the Yerementau District Court of the Akmola region conducted proceedings against A. terminated under subparagraph 6) of part 1 of Article 741 of the Administrative Code in connection with bringing him to criminal responsibility for the committed unlawful act. On October 7, 2017, at about 00:30 a.m. in the city of Yerementau, A., being in a state of moderate intoxication, in violation of subparagraph 2) of paragraph 4 of Section 2 of the traffic Regulations, driving a Mercedes Benz car, Mr. Z 877 TPM, near the Kazpost building on Valikhanov Street, hit a pedestrian. The victim died on the spot from his injuries. In court, A. fully admitted his guilt in the accident that caused the death of the victim. According to the protocol on an administrative offense, "K" LLP, being a small business entity, allowed underestimation of taxes and other mandatory payments in the declaration in the course of its activities. According to the tax audit Act No. 696 dated November 23, 2016, additional corporate income tax in the amount of 94,195,120 tenge and value added tax (hereinafter referred to as VAT and VAT) – 73,680,173 tenge, totaling 167,875,293 tenge. CPN for 2014 was 20 527 525 tenge, for 2015 - 73 667 595 tenge, VAT - 73 680 173 tenge. By the resolution of the Kostanay District Court of Kostanay region dated January 26, 2017, the LLP was found guilty under part 1 of Article 278 of the Administrative Code with the imposition of an administrative penalty in the form of an administrative fine to the state revenue. In the complaint, the LLP asked the court to cancel the decision, since before the transfer of the case to the court, they appealed the notification of the results of the tax audit dated November 23, 2016 No. 696 in the SRC MF. The LLP also requested that the proceedings be postponed, but the court considered the case on its merits. Underestimation of the amounts of taxes and other mandatory payments in the declaration, calculation, application for the import of goods and payment of indirect taxes, if this action does not contain signs of a criminal offense, entails an administrative fine on small businesses.
For the commission of the same actions (inaction) by the above-mentioned entities, if this act entailed the non-payment of taxes and (or) other mandatory payments on a large scale, criminal liability arises under Article 245 of the Criminal Code. Subparagraph 38) of Article 3 of the Criminal Code clarifies that major damage under Article 245 of the Criminal Code for criminal prosecution is an amount exceeding the MCI by 20,000 times. The amount of damage caused by the LLP to the state is 167,875,293 tenge, which is several times higher than the threshold value for qualifying its actions according to the norms of the Criminal Code. By the decision of the Appeal Committee of the Regional Court of June 28, 2017, the decision of the district court was canceled, the proceedings were terminated due to the absence of elements of an administrative offense in the actions of the LLP. The case was sent to the prosecutor to organize a pre-trial investigation within the framework of the criminal procedure legislation. On February 22, 2018, by the decree of the Administrative Council of the city of Pavlodar dated November 22, 2017, the resolution of the state institution "Department of Emergency Situations of the Pavlodar region of the Committee for Emergency Situations of the Ministry of Internal Affairs of the Republic of Kazakhstan" (hereinafter referred to as the State Emergency Department) dated October 27, 2017 was canceled. The State Emergency Management Department brought BI-Petroleum LLP to administrative responsibility under part 2 of Article 410 of the Administrative Code, with a fine of 30 MCI. In court, the LLP explained that the Department of Emergency Situations of the city of Aksu in the period from August 23 to September 6, 2017, conducted a special inspection of the gas station No. 22 of BI-Petroleum LLP. According to the results of the audit on September 26, 2017, the LLP was held liable under part 2 of Article 410 of the Administrative Code by the resolution of the State Emergency Management Committee. However, on October 9, 2017, this resolution was canceled by a resolution of the State Emergency Committee of the Ministry of Internal Affairs of the Republic of Kazakhstan, the administrative case was terminated. The resolution of the higher authorized body has not been canceled by anyone and is legally binding. Nevertheless, on October 27, 2017, the Emergency Department illegally issued a new resolution on bringing the LLP to administrative responsibility.
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