Article 238. Violation of the legislation of the Republic of Kazakhstan on accounting and financial reporting by individuals and officials of the Code of Administrative Offences of the Republic of Kazakhstan
1. Non-fulfillment and (or) improper fulfillment by individuals and officials of duties stipulated by the legislation of the Republic of Kazakhstan on accounting and financial reporting, committed in the form of:
1) avoidance of accounting;
2) preparation of distorted financial statements, concealment of data to be reflected in accounting, making deliberately false information about the economic and financial activities of the organization in accounting documentation, as well as destruction of accounting documentation;
3) appointment of a person who does not have a professional accountant's certificate to the position of chief accountant of a public organization, –
they entail a fine in the amount of one hundred monthly calculation indices.
2. The acts provided for in the first part of this Article, committed repeatedly within a year after the imposition of an administrative penalty, –
they entail a fine in the amount of two hundred monthly calculation indices.
Notes.
1. An official shall not be subject to administrative liability provided for in this article in the event of independent elimination of violations identified by the results of desk control, within ten working days from the day following the day of delivery to the person being checked of the notification of elimination of violations identified by the results of desk control.
2. For the purposes of this article, a misstatement of more than twenty monthly estimates is recognized as a misstatement of financial statements.
Attention!
Law and Law Law Law draws your attention to the fact that this document is basic and does not always meet the requirements of a particular situation. Our lawyers are ready to assist you in legal advice, drawing up any legal document suitable for your situation.
For more information, please contact a Lawyer / Attorney by phone: +7 (708) 971-78-58; +7 (700) 978 5755, +7 (700) 978 5085.
Attorney at Law Almaty Lawyer Legal Services Legal Advice Civil Criminal Administrative Cases Disputes Protection Arbitration Law Firm Kazakhstan Law Office Court Cases
