Article 245. Tax evasion and (or) other mandatory payments to the budget from organizations of the Criminal Code of the Republic of Kazakhstan, the Criminal Code of the Republic of Kazakhstan

 1. Evasion from paying taxes and (or) other mandatory payments to the budget from organizations by failing to submit a declaration when filing a declaration is mandatory, or by making deliberately distorted data on income and (or) expenses in the declaration, by concealing other taxable items and (or) other mandatory payments, if this act entailed non-payment taxes and (or) other mandatory payments on a large scale, –

     is punishable by a fine in the amount of two to three times the amount of unpaid payments to the budget, or by community service for up to eight hundred hours, or by restriction of liberty for up to three years, or by imprisonment for the same term, with deprivation of the right to hold certain positions or engage in certain activities for up to three years.

     2. The same act committed by:

     1) using an invoice without actually performing work, rendering services, or shipping goods;

     2) by a group of persons by prior agreement, –

     is punishable by a fine in the amount of three to five times the amount of unpaid payments to the budget, or by community service for up to one thousand hours, or by restriction of liberty for up to four years, or by imprisonment for the same term, with deprivation of the right to hold certain positions or engage in certain activities for up to three years.

     3. The acts provided for in the first or second parts of this article, committed by a criminal group or on an especially large scale, –

     are punishable by a fine in the amount of five to seven times the amount of unpaid payments to the budget or imprisonment for a term of five to eight years with deprivation of the right to hold certain positions or engage in certain activities for up to three years.

     Note. A person who has committed an act provided for in this article (with the exception of an act committed by a criminal group) 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.

     By the Normative Resolution of the Constitutional Court of the Republic of Kazakhstan dated 06/25/2025 No. 72-NP, part three of Article 245 of the present Criminal Code of the Republic of Kazakhstan in relation to the words "criminal group" is recognized as corresponding to the Constitution of the Republic of Kazakhstan.

President    

Republic of Kazakhstan     

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