Article 554. Actions aimed at refunding without proper grounds the paid (collected) customs duties, customs duties, taxes, special, anti-dumping, countervailing duties, advance payments, receiving payments and other reimbursements or their non-return of the Code of the Republic of Kazakhstan On Administrative Offenses
Submission to the state revenue body of the Republic of Kazakhstan of documents containing false information giving the right to refund paid (collected) customs duties, customs duties, taxes, special, anti-dumping, countervailing duties, advance payments made against the payment of upcoming customs duties, customs duties, taxes, special, anti-dumping, countervailing duties, penalties, interest, as well as advance payments made as security for the fulfillment of obligations to pay customs duties, taxes, special, anti-dumping, compensation fees, receiving payments and other reimbursements, or not returning them in full or without proper grounds, if these actions do not contain signs of a criminally punishable act., –
entails a fine on legal entities in the amount of two hundred and fifty monthly calculation indices.
President
Republic of Kazakhstan
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