Article 287. Non-fulfillment of obligations established by the tax legislation of the Republic of Kazakhstan by taxpayers when exporting and importing goods, performing works, and providing services in the Eurasian Economic Union, as well as non-fulfillment by persons of the requirements established by the legislation of the Republic of Kazakhstan of the Code of Administrative Offenses of the Republic of Kazakhstan
1. Non-payment, incomplete payment or late payment of indirect taxes within the time period established by the tax legislation of the Republic of Kazakhstan, –
They impose a fine on individuals in the amount of ten, on small businesses or non–profit organizations – in the amount of thirty, on medium–sized businesses - in the amount of forty, on large businesses - in the amount of fifty monthly calculation indices.
2. Failure by a taxpayer to submit obligations on import (export) of processed products to the state revenue authority and their non-fulfillment provided for by the tax legislation of the Republic of Kazakhstan, –
They impose a fine on individuals in the amount of ten, on small businesses or non–profit organizations – in the amount of twenty, on medium–sized businesses - in the amount of thirty, on large businesses - in the amount of fifty monthly calculation indices.
3. Failure to notify or untimely notification of the state revenue authorities in the following cases:
1) in case of temporary importation of goods into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union, which will subsequently be exported from the territory of the Republic of Kazakhstan without changing the properties and characteristics of the imported goods;
2) in case of temporary export of goods from the territory of the Republic of Kazakhstan to the territory of the member states of the Eurasian Economic Union, which will subsequently be imported into the territory of the Republic of Kazakhstan without changing the properties and characteristics of the exported goods, –
entails a fine for individuals in the amount of ten, for small businesses or non–profit organizations – in the amount of twenty, for medium–sized businesses - in the amount of thirty, for large businesses - in the amount of fifty monthly calculation indices.
4. Violation of the deadlines established by the tax legislation of the Republic of Kazakhstan for processing toll-free raw materials exported from the territory of the Republic of Kazakhstan to the territory of a member state of the Eurasian Economic Union, as well as imported into the territory of the Republic of Kazakhstan from the territory of a member state of the Eurasian Economic Union, –
entails a fine on small businesses in the amount of ten, on medium–sized businesses – in the amount of twenty, on large businesses - in the amount of thirty percent of the amount of accrued taxes.
5. Failure to notify or untimely notification by the organizer of the exhibition and fair trade about the conduct of such trade –
entails a fine for small businesses in the amount of ten, for medium–sized businesses in the amount of twenty, for large businesses in the amount of fifty monthly calculation indices.
6. Violation by the organizer of the order of organization of exhibition and fair trade –
entails a fine for small businesses in the amount of ten, for medium–sized businesses in the amount of twenty, for large businesses in the amount of fifty monthly calculation indices.
7. 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).
Note. For the purposes of part one of this Article, if a person is subject to administrative liability for failure to register goods imported into the territory of the Republic of Kazakhstan from the territory of the member States of the Eurasian Economic Union provided for in Article 275 of this Code, such person shall not be subject to administrative liability provided for in part one of this Article.
Attention!
Law and Law Law Law draws your attention to the fact that this document is basic and does not always meet the requirements of a particular situation. Our lawyers are ready to assist you in legal advice, drawing up any legal document suitable for your situation.
For more information, please contact a Lawyer / Attorney by phone: +7 (708) 971-78-58; +7 (700) 978 5755, +7 (700) 978 5085.
Attorney at Law Almaty Lawyer Legal Services Legal Advice Civil Criminal Administrative Cases Disputes Protection Arbitration Law Firm Kazakhstan Law Office Court Cases
