Article 280-1. Violation of the procedure for issuing invoices, as well as violation of the accounting system for the movement of goods included in the list of the Code of the Republic of Kazakhstan on Administrative Offenses
1. Taxpayer's failure to issue an invoice in electronic form –
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 forty, for medium–sized businesses in the amount of one hundred, for large businesses in the amount of one hundred and fifty monthly calculation indices.
3. Taxpayer's statement of an invoice in electronic form in violation of the deadline –
entails a warning.
4. The action provided for in the third 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 twenty, for medium–sized businesses in the amount of fifty, for large businesses in the amount of one hundred monthly calculation indices.
5. Absence of shipping documents certified by the seal of the state revenue authorities, the registration of which is provided for when exporting goods included in the list outside the territory of the Republic of Kazakhstan in violation of the accounting system for the movement of goods, –
entails a fine in the amount of fifty monthly calculation indices.
6. The action provided for in part five of this article, committed repeatedly within a year after the imposition of an administrative penalty, –
entails a fine in the amount of one hundred monthly calculation indices.
Note. The goods included in the list should be understood as goods whose code of the unified Commodity nomenclature for foreign economic activity of the Eurasian Economic Union and the name of which are included in the list of goods in accordance with the protocol on certain issues of import and circulation of goods in the customs territory of the Eurasian Economic Union, ratified by the Law of the Republic of Kazakhstan dated December 9, 2015.
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