Article 471. Failure by local executive bodies, other authorized bodies and authorized persons to fulfill the obligations established by the tax legislation of the Republic of Kazakhstan and the Code of Administrative Offenses of the Republic of Kazakhstan
1. Non-transfer, late or incomplete transfer by local executive bodies or authorized state bodies of amounts of taxes and other mandatory payments to the budget to be transferred to the budget in accordance with the tax legislation of the Republic of Kazakhstan by the bodies specified in this part, –
they impose a fine on officials in the amount of thirty monthly calculation indices.
2. Failure, late, unreliable or incomplete submission by local executive bodies, other authorized bodies and authorized persons of information determined by the tax legislation of the Republic of Kazakhstan for submission to state revenue authorities, –
they impose a fine on officials and notaries in the amount of thirty monthly calculation indices.
3. Failure by authorized state and local executive bodies to comply with the requirements for the elimination of violations identified by the results of tax control and specified in the act of control, -
entails a fine for officials in the amount of thirty monthly calculation indices.
4. Actions (inaction) provided for in the first and second parts of this Article, committed repeatedly within a year after the imposition of an administrative penalty, –
they impose a fine on officials and notaries in the amount of sixty monthly calculation indices.
Note. The concept and terms of the tax legislation of the Republic of Kazakhstan used in this article are applied only in the meaning in which they are used in the tax legislation of the Republic of Kazakhstan.
President
Republic of Kazakhstan
© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan
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