Article 285. Failure by banks and organizations engaged in certain types of banking operations to comply with the obligations established by the tax legislation of the Republic of Kazakhstan and the Code of Administrative Offences of the Republic of Kazakhstan  

 1. Non–fulfillment by banks, branches of non-resident banks of the Republic of Kazakhstan and organizations engaged in certain types of banking operations of obligations established by the tax legislation of the Republic of Kazakhstan, committed in the form of:

     1) failure to notify the state revenue authorities of the opening to the taxpayer – a legal entity, including a non-resident, its structural divisions, an individual registered as an individual entrepreneur or a person engaged in private practice, a foreigner and a stateless person have bank accounts, or a change in the bank account's individual identification code in cases provided for by the banking legislation of the Republic of Kazakhstan, in accordance with the procedure and terms established by the Code Republic of Kazakhstan "On Taxes and other mandatory payments to the Budget" (Tax Code);

     2) conducting transactions on bank accounts of clients without an identification number in payment documents (with the exception of promissory notes and payment documents, on the basis of which cash is accepted and issued by a bank or a branch of a non–resident bank of the Republic of Kazakhstan);

     3) excluded by the Law of the Republic of Kazakhstan dated December 28, 2017 No. 127-VI (effective ten calendar days after the date of its first official publication);

     4) failure, by order of the state revenue authorities, to suspend expenditure transactions within the amount of tax arrears specified in such order in bank accounts (with the exception of correspondent accounts) of an individual registered as an individual entrepreneur or a person engaged in private practice, a legal entity, a structural subdivision of a legal entity, a structural subdivision of a legal entity -a non-resident operating in the Republic of Kazakhstan through a permanent establishment, in accordance with the procedure established by the Legislation of the Republic of Kazakhstan., established by the laws of the Republic of Kazakhstan;

     5) failure to submit to the state revenue body, within the period established by the tax legislation of the Republic of Kazakhstan, a report on the movement of money placed on a conditional bank deposit during the reporting quarter, if there is such a movement of money in the form established by the authorized body;

     6) opening a new bank account for his client if the latter has an open bank account in this bank, a branch of a non–resident bank of the Republic of Kazakhstan, to which collection orders or orders to suspend spending operations on the taxpayer's bank accounts have been issued by the state revenue authorities.;

     7) opening a bank account for an inactive taxpayer, a taxpayer who has a tax debt, arrears on social payments, information about which is posted on the Internet resource of the authorized body, –

     entails a fine in the amount of five percent of the amount of expenditure transactions performed on taxpayers' bank accounts for the period of non–fulfillment by the bank, a branch of a non-resident bank of the Republic of Kazakhstan of the obligations established by the tax legislation of the Republic of Kazakhstan.

     2. Non–transfer or late transfer by banks, branches of non-resident banks of the Republic of Kazakhstan and organizations engaged in certain types of banking operations of amounts of taxes to the budget placed under conditional bank deposit agreements, –

     entails a fine in the amount of fifty percent of the amount of unpaid or untimely taxes and other mandatory payments to the budget placed on a conditional bank deposit.

     2-1. Non-fulfillment by banks, branches of non–resident banks of the Republic of Kazakhstan and organizations engaged in certain types of banking operations, as a matter of priority, of a taxpayer's payment order for the payment of taxes and other mandatory payments to the budget, collection orders of state revenue bodies for the collection of taxes, other mandatory payments, penalties and fines - no later than one business day following the day receiving instructions from the taxpayer or the state revenue authorities, –

     entails a fine in the amount of five percent of the amount not transferred by the payment order, or an unfulfilled collection order.

     3. Non–fulfillment by banks, branches of non-resident banks of the Republic of Kazakhstan and organizations engaged in certain types of banking operations of obligations established by tax legislation, committed in the form of:

     1) failure to notify the state revenue authorities about the closure of bank accounts to a taxpayer – a legal entity, including a non-resident, its structural divisions, an individual registered as an individual entrepreneur or a person engaged in private practice, a foreigner and a stateless person in accordance with the procedure and terms established by the Code of the Republic of Kazakhstan "On Taxes and Other Taxes mandatory payments to the budget" (Tax Code);

     2) acceptance of payment documents for taxes and other mandatory payments to the budget, social contributions, deductions and (or) contributions to compulsory social health insurance, transfer of mandatory pension contributions and mandatory occupational pension contributions with an incorrectly specified identification number;

     3) acceptance of payment documents for the payment of taxes on a vehicle with an incorrectly specified vehicle identification number;

     4) failure to notify the authorized body of the suspension of remuneration accrual to an individual registered as an individual entrepreneur or to a legal entity upon termination of recognition of income in the form of remuneration for a loan (loan) issued – no later than March 31 of the year following the reporting tax period;

     4-1) failure to provide information to the state revenue authorities on contracts containing conditions for the transfer of rights (claims) to collection agencies – no later than the 25th day of the month following the quarter;

     5) non-transfer (non-deduction), late transfer (crediting) of the amount of taxes and other mandatory payments to the budget, mandatory pension contributions and mandatory occupational pension contributions, social contributions, deductions and (or) contributions to compulsory social health insurance, or making mistakes when filling in the details of the payment document due to the fault of the bank, a branch of a non–resident bank Of the Republic of Kazakhstan or an organization performing certain types of banking operations, when transferring to a bank, a branch of a bank – a non-resident of the Republic of Kazakhstan or another organization that performs cash execution of the budget system, the amount of taxes and other mandatory payments to the budget, penalties, fines;

     6) the non-admission of an official of the state revenue authorities to verify the availability of money and transactions in the bank accounts of the individual being checked, who is registered as an individual entrepreneur or a person engaged in private practice, or a legal entity;

     7) failure to notify the state revenue authority of the taxpayer-borrower's income from writing off obligations within thirty calendar days from the date of writing off obligations on loans (loans) from the borrower, who is an individual registered as an individual entrepreneur, or a legal entity;

     8) failure to provide, within ten working days from the date of receipt of the request from the state revenue authority, information on the availability and numbers of bank accounts, on the balances and movement of money in these accounts with taxpayers, as well as on loans granted to the individual being audited, indicating the repayment amounts, including remuneration, –

     9) failure to provide, late, unreliable or incomplete information on the availability (opening), bank account numbers and money balances on these accounts, as well as the availability, type and value of other property, including those placed on metal accounts or managed by non-resident individuals and legal entities, and legal entities whose beneficial owners are non-residents, as well as at the request of state revenue authorities –

     entails a fine in the amount of thirty monthly calculation indices.

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