Bringing to administrative responsibility for the Sale of tobacco products without the use of a cash register machine does not apply to violations of the requirements of the legislation of the Republic of Kazakhstan on the sale of tobacco and tobacco products
By the resolution of the Denisovsky District Court of Kostanay region dated April 11, 2013, individual entrepreneur T. was brought to administrative responsibility under part 1 of Article 163-3 of the Administrative Code with the imposition of an administrative penalty in the form of a fine in the amount of 36 420 tenge. By the ruling of the Kostanay Regional Court dated May 04, 2013, the decision of the court of first instance was left unchanged, the prosecutor's protest was not satisfied. In the protest, the Deputy Prosecutor General of the Republic of Kazakhstan asks to cancel the judicial acts that took place and terminate the proceedings in the case due to the absence of an administrative offense in the actions of the individual entrepreneur due to the inconsistency of the judge's conclusions with the actual circumstances of the case. According to the protocol on an administrative offense, the individual entrepreneur T. On April 01, 2013, she sold tobacco products without using a cash register, which violated the requirements of the legislation of the Republic of Kazakhstan on the sale of tobacco and tobacco products. Meanwhile, paragraphs 2, 3, and 4 of Article 159 of the Code of the Republic of Kazakhstan "On the Health of the People and the Healthcare System" provide for an exhaustive list of requirements that must be met when selling tobacco and tobacco products, among which there is no requirement to use a cash register. Thus, the revealed violation does not relate to violations of the requirements of the legislation of the Republic of Kazakhstan on the sale of tobacco and tobacco products, respectively, the actions of individual entrepreneur T. cannot be qualified under part 1 of Article 163-3 of the Administrative Code. In addition, according to the revealed fact of the sale of tobacco products without the use of a cash register machine, by a resolution of the tax administration for the Denisovsky district dated April 01, 2013, an individual entrepreneur T. She was brought to administrative responsibility under part 1 of Article 215 of the Administrative Code, a special rule providing for liability for violating the procedure for using cash registers established by tax legislation.
Bringing to administrative responsibility for the Sale of tobacco products without the use of a cash register machine does not apply to violations of the requirements of the legislation of the Republic of Kazakhstan on the sale of tobacco and tobacco products
In accordance with subparagraph 1) of Article 665 of the Administrative Code, the grounds for revoking or changing the decision in the case of an administrative offense are the inconsistency of the conclusions of the judge, body (official) on the factual circumstances of the case set out in the decision on the case of an administrative offense, examined during the examination of the complaint, protest evidence. In such circumstances, the protest is justified and must be satisfied. The Supervisory Judicial Board of the Supreme Court overturned the decision of the Denisovsky District Court of the Kostanay region and the ruling of the Kostanay Regional Court regarding the individual entrepreneur T., and terminated the proceedings in the case due to the absence of an administrative offense in her actions provided for in Part 1 of Article 163-3 of the Administrative Code.
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