Article 244. Evasion of a citizen from paying taxes and (or) other mandatory payments to the budget  The Criminal Code of the Republic of Kazakhstan, the Criminal Code of the Republic of Kazakhstan

     Evasion of a citizen from paying taxes and (or) other mandatory payments to the budget, committed by failure to submit an income declaration in cases where filing a declaration is mandatory, or by including deliberately distorted income data in the declaration or other documents related to the calculation or payment of taxes and (or) other mandatory payments to the budget or expenses, or property subject to taxation, using an invoice without actually performing work, rendering services, or shipping goods, if this act entailed the non-payment of taxes and (or) other mandatory payments to the budget on a large scale., –

     is punishable by a fine in the amount of up to three thousand monthly calculation indices, or correctional labor in the same amount, or community service for up to eight hundred hours, or restriction of liberty for up to three years, or imprisonment for the same term.

     Note. A person who has committed an act provided for in this article shall be released from criminal liability in case of voluntary payment of arrears in taxes and (or) other mandatory payments to the budget, as well as penalties established by the legislation of the Republic of Kazakhstan.

President    

Republic of Kazakhstan     

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