Article 91. Violation of the legislation of the Republic of Kazakhstan in the field of pension provision, as well as failure to fulfill obligations to pay state benefits of the Code of the Republic of Kazakhstan on Administrative Offenses  

     1. Violation by the unified accumulative pension fund (voluntary accumulative pension fund) of the terms and (or) the procedure and (or) the conditions for pension payments and transfers established by the legislation of the Republic of Kazakhstan in the field of pension provision –

     entails a fine on legal entities in the amount of two hundred monthly calculation indices.

     2. Excluded by the Law of the Republic of Kazakhstan dated January 10, 2025 No. 155-VIII (effective sixty calendar days after the date of its first official publication).      3. Excluded by the Law of the Republic of Kazakhstan dated January 10, 2025 No. 155-VIII (effective sixty calendar days after the date of its first official publication).

     4. Failure to fulfill obligations to pay pensions and state benefits in full and (or) within the established time limits by officials of the Government for Citizens State Corporation –

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

     5. Implementation of transactions and operations by a single accumulative pension fund or a voluntary accumulative pension fund in violation of the legislation of the Republic of Kazakhstan in the field of pension provision –

     entails a fine for legal entities in the amount of four hundred monthly calculation indices.

     6. Failure to perform or improper performance by an individual, an individual entrepreneur, a private notary, a private bailiff, a lawyer, or a legal entity of the duties provided for by the legislation of the Republic of Kazakhstan in the field of pension provision, committed in the form of:

     1) failure to submit to the state revenue body lists of depositors of the unified accumulative pension fund, in whose favor arrears on mandatory pension contributions and mandatory professional pension contributions are being collected;

     2) failure to submit to the state revenue authorities calculations on calculated, withheld (accrued) and transferred amounts of mandatory pension contributions, mandatory occupational pension contributions within the time limits established by the legislation of the Republic of Kazakhstan in the field of pension provision;

     3) failure to keep primary records of calculated, withheld (accrued) and transferred mandatory pension contributions, mandatory occupational pension contributions for each employee in accordance with the procedure established by the legislation of the Republic of Kazakhstan;

     4) failure to provide depositors with information on calculated, withheld (accrued) and transferred mandatory pension contributions, mandatory occupational pension contributions within the time limits established by the legislation of the Republic of Kazakhstan in the field of pension provision;

     5) non-transfer, late and (or) incomplete calculation, withholding (accrual) and (or) payment (transfer) of mandatory pension contributions, mandatory occupational pension contributions to the unified accumulative pension fund;

     6) non-termination of all expenditure operations on the cash register by order of the state revenue authorities in cases provided for by the legislation of the Republic of Kazakhstan in the field of pension provision, –

     entails a warning.

     7. The act provided for in part six of this article, committed repeatedly within a year after the imposition of an administrative penalty, –

     entails 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 percent of the amount not transferred, untimely and (or) incompletely calculated, withheld (accrued) and (or) paid (listed) mandatory pension contributions, mandatory occupational pension contributions.

     8. Non-fulfillment by banks and organizations engaged in certain types of banking operations of obligations established by the legislation of the Republic of Kazakhstan in the field of pension provision, committed in the form of:

     1) non–suspension of expenditure transactions on bank accounts of agents - legal entities or individual entrepreneurs, private notaries, private bailiffs and lawyers by order of state revenue authorities in cases and in accordance with the procedure provided for by the legislation of the Republic of Kazakhstan in the field of pension provision;

     2) non-transfer (non-deduction), late transfer (later than the day of operations to debit money from bank accounts or the next day of depositing cash to a bank or organization performing certain types of banking operations) or making mistakes when filling in the details of a payment document due to the fault of the bank or organization performing certain types of banking operations, when transferring to Government for Citizens State Corporation amounts of mandatory pension contributions, mandatory occupational pension contributions and penalties;

     3) non-fulfillment, in accordance with the procedure established by the legislation of the Republic of Kazakhstan, of collection orders of state revenue bodies for the collection of amounts of mandatory pension contributions, mandatory occupational pension contributions and penalties, –

     entails a fine in the amount of five percent of the amount of expenditure transactions performed on agents' bank accounts for the period of non-fulfillment of obligations established by the legislation of the Republic of Kazakhstan in the field of pension provision.

     9. The announcement or publication by the unified accumulative pension fund or the voluntary accumulative pension fund in the mass media of advertisements that do not correspond to reality on the day of publication, –

     entails a fine on legal entities in the amount of two hundred monthly calculation indices.

     10. Non-compliance of the investment declaration of the voluntary accumulative pension fund with the requirements stipulated by the legislation of the Republic of Kazakhstan in the field of pension provision to its content –

     entails a fine on legal entities in the amount of one hundred monthly calculation indices.

     11. Repeated (two or more times within twelve consecutive calendar months) failure and (or) late submission to the authorized body for regulation, control and supervision of the financial market and financial organizations by the unified accumulative pension fund or voluntary accumulative pension fund, founders (shareholders) of the voluntary accumulative pension fund and (or) their affiliated persons of information or other requested information –

     they entail a fine for individuals in the amount of fifty, for legal entities – in the amount of one hundred monthly calculation indices.

     12. Repeated (two or more times within twelve consecutive calendar months) submission to the authorized body for regulation, control and supervision of the financial market and financial organizations and (or) the National Bank of the Republic of Kazakhstan by the unified accumulative pension fund or voluntary accumulative pension fund, by the founders (shareholders) of the voluntary accumulative pension fund and (or) their affiliates persons with unreliable and (or) incomplete reports, information or other requested information –

     entails a fine for individuals in the amount of fifty, for legal entities – in the amount of one hundred monthly calculation indices.

     Notes.

     1. For the purposes of parts one and twelve of this article, a single accumulative pension fund (voluntary accumulative pension fund) is not subject to administrative liability in the event of independent elimination of violations, the responsibility for which is provided for in parts one and twelve of this article, until the date of receipt of the notification of the authorized body for regulation, control and supervision of the financial market and financial organizations on the violation.

     2. For the purposes of parts six and seven of this article, a person shall not be held administratively liable if the amount of unpaid, late and/or incompletely calculated, withheld (accrued) and/or paid (transferred) mandatory pension contributions, mandatory occupational pension contributions is less than one monthly calculation index established in accordance with with the law in force on the date of detection of an administrative offense.

     3. For the purposes of paragraph eleven of this article, an individual and (or) a legal entity shall not be held administratively liable if they provide information or other requested information no later than one business day after the deadline for providing information or other requested information expires.

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