Article 44. Administrative fine of the Code of the Republic of Kazakhstan On Administrative Offences
1. An administrative fine (hereinafter referred to as a fine) is a monetary penalty imposed for an administrative offense in the cases and within the limits provided for in the articles of the Special Part of this section, in an amount corresponding to a certain number of monthly calculation indices established in accordance with the law in force at the time of initiation of proceedings on an administrative offense.
In the cases provided for in the articles of the Special Part of this section, the amount of the fine is expressed as a percentage of:
1) the rates of payment for the negative impact on the environment, as well as the amount of economic benefit received as a result of violation of the environmental legislation of the Republic of Kazakhstan;
1-1) the amount of damage caused to the resources of the subsoil as a result of violation of the right of state ownership of the subsoil;
2) the amount of an unfulfilled or improperly fulfilled tax obligation;
3) the amounts of unpaid (non-transferred), untimely and (or) incompletely paid (transferred) social contributions;
4) the amounts of unpaid, late and (or) incompletely calculated, withheld (accrued) and (or) paid (transferred) mandatory pension contributions and mandatory occupational pension contributions;
5) the amount of the value of excisable goods obtained as a result of illegal business;
6) the amount unaccounted for in accordance with the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting or improperly accounted for;
7) the amount of the transaction (operation) committed (conducted) in violation of the financial legislation of the Republic of Kazakhstan;
8) the amount of income (revenue) received as a result of monopolistic activities or violations of the legislation of the Republic of Kazakhstan on the electric power industry, on natural monopolies, the legislation of the Republic of Kazakhstan regulating the activities of the financial market and financial organizations;
9) the cost of energy resources used in excess of the approved standards for the period in which the offense occurred, but not more than one year;
10) amounts of unpaid national and foreign currency;
11) the amounts of unpaid (non-transferred), late and (or) incompletely paid (transferred) contributions and (or) contributions to compulsory social health insurance.
12) amounts of unpaid customs duties, taxes, special, anti-dumping, countervailing duties;
13) the amount of cash and (or) the value of monetary instruments that were undeclared or incorrectly declared when moving across the customs border of the Eurasian Economic Union.
If, in the articles provided for in the Special Part of this section, the amount of the fine is expressed as a percentage of the amount of the transaction carried out in violation of the financial legislation of the Republic of Kazakhstan, and such an operation was carried out in a foreign currency, the amount of the fine in tenge is recalculated at the official exchange rate set by the National Bank of the Republic of Kazakhstan at the time of drawing up the protocol on the administrative offense.
2. The amount of the fine imposed on an individual may not exceed two hundred monthly calculation indices.
The amount of the fine imposed on an official, a private notary, a private bailiff, a lawyer, a legal consultant, small business entities, as well as non-profit organizations, may not exceed seven hundred and fifty monthly calculation indices.
The amount of the fine imposed on medium-sized businesses may not exceed one thousand monthly calculation indices.
The amount of the fine imposed on large business entities may not exceed two thousand monthly calculation indices.
3. A fine calculated in accordance with the second paragraph of the first part of this Article may be set in amounts exceeding or less than the established amounts of fines specified in the second part of this Article.
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