Article 270. Illegal activity in the application of the special tax regime of the Code of the Republic of Kazakhstan on Administrative Offenses
1. The application of a special tax regime in violation of the conditions stipulated by the legislative acts of the Republic of Kazakhstan for this regime, –
entails a warning.
2. The action provided for in the first part of this article, committed repeatedly within a year after the imposition of an administrative penalty, –
entails a fine for small businesses in the amount of fifteen, for medium–sized businesses in the amount of thirty, for large businesses in the amount of fifty monthly calculation indices.
3. Violation by an individual entrepreneur of the deadline for filing a calculation of the patent value or a tax application for suspension (extension, resumption) of tax reporting –
entails a warning.
4. The act provided for in the third part of this article, committed repeatedly within a year after the imposition of an administrative penalty, –
entails a fine in the amount of fifteen monthly calculation indices.
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