Comment to article 205. Incomplete and/or late payment of non-tax payments and proceeds from the sale of fixed assets to the budget, with the exception of proceeds from related grants The Code of the Republic of Kazakhstan on Administrative Offences

Home / Codes / Comment to article 205. Incomplete and/or late payment of non-tax payments and proceeds from the sale of fixed assets to the budget, with the exception of proceeds from related grants The Code of the Republic of Kazakhstan on Administrative Offences

Comment to article 205. Incomplete and/or late payment of non-tax payments and proceeds from the sale of fixed assets to the budget, with the exception of proceeds from related grants The Code of the Republic of Kazakhstan on Administrative Offences

Incomplete and/or late payment of non-tax payments and proceeds from the sale of fixed assets to the budget, with the exception of proceeds from related grants, -

entail a fine on individuals in the amount of ten percent of the amount of the unfulfilled obligation, but not less than five monthly calculation indices, on small businesses or non-profit organizations - in the amount of thirty percent of the amount of the unfulfilled obligation, but not less than fifteen monthly calculation indices, on medium-sized businesses - in the amount of fifty percent of the amount of the unfulfilled obligation, but not less than thirty monthly calculation indices, for large business entities - in the amount of one hundred percent of the amount of the outstanding obligation, but not less than fifty monthly calculation indices.

The commented article establishes administrative liability for incomplete and/or late payment of non-tax payments and proceeds from the sale of fixed assets to the budget, with the exception of proceeds from related grants.

The generic object of offenses provided for in Article 205 of the Administrative Code is the trade procedure established in the legislation of the Republic of Kazakhstan and protected by the state in the Republic of Kazakhstan.

The direct object of the administrative offenses provided for in the commented article is the procedure established by the legislation of the Republic of Kazakhstan and protected by the state for the payment of non-tax payments and proceeds from the sale of fixed assets to the budget.

The subjects of offenses provided for in Article 205 of the Administrative Code are individuals, small, medium and large businesses.

The subjective side of the acts provided for in Article 205 of the Administrative Code, for individuals and individual entrepreneurs who have committed an offense, is characterized by guilt in the form of intent or negligence.

The objective side of the administrative offense provided for in Article 205 of the Administrative Code is expressed in the commission of unlawful acts by the obligated person in the form of:

1) incomplete payment to the state budget of the Republic of Kazakhstan of non-tax payments and proceeds from the sale of fixed assets;

2) late payment to the state budget of the Republic of Kazakhstan of non-tax payments and proceeds from the sale of fixed assets.

Non-tax receipts are mandatory, non-refundable payments to the budget established by the Budget Code of the Republic of Kazakhstan and other legislative acts of the Republic of Kazakhstan, except those provided for by the Tax Code of the Republic of Kazakhstan, the customs legislation of the EAEU and (or) the Republic of Kazakhstan, not related to proceeds from the sale of fixed assets, related grants, as well as money transferred to the budget free of charge, except for transfers.

The types of non-tax revenues to the State budget of the Republic of Kazakhstan are determined in accordance with the Budget Code of the Republic of Kazakhstan by the authorized body in the unified budget classification approved by it (in particular, in the classification of budget revenues).

According to the classification of budget receipts, non-tax revenues to the state budget of the Republic of Kazakhstan include:

1) income from state ownership (receipts of a part of the net income of state-owned enterprises, receipts of a part of the net income of the National Bank of the Republic of Kazakhstan, dividends on state-owned blocks of shares, income on shares in state-owned legal entities, income from the lease of state-owned property, remuneration for the placement of budgetary funds funds in bank accounts, remuneration for loans issued from the state budget, other income from state property (including income from state lotteries, income from the sale of weapons and military equipment, proceeds from the sale of confiscated, ownerless, inherited property, finds, neglected livestock, abandoned and gratuitously transferred property to the state, remuneration from state-issued securities, fees for easement on land plots));

2) proceeds from the sale of goods (works, services) by state institutions funded from the state budget;

3) the receipt of money from public procurement organized by state institutions funded from the state budget;

4) fines, penalties, sanctions, penalties imposed by state institutions financed from the state budget, as well as maintained and financed from the budget (cost estimates) of the National Bank of the Republic of Kazakhstan;

5) Grants (technical assistance and financial assistance).

6) other non-tax receipts (receipts of accounts receivable, depository debts of state institutions, refund of unused funds previously received from the republican or local budget, collection for the legalization of property, refund of the cost of a veterinary passport for an animal, tags (chips) for animal identification, receipts received from the transfer of units of the established quantity and management of the reserve volume of quotas of the national the plan of allocation of quotas for greenhouse gas emissions, deductions from subsurface users for the socio-economic development of the region and the development of its infrastructure, voluntary fees for individuals and legal entities, the return of unused (underutilized) funds previously received from the national budget through a targeted transfer from the National Fund of the Republic of Kazakhstan, the receipt of balances from the local government's cash control account, and other non-tax receipts to the Victims Compensation Fund).

Proceeds from the sale of fixed assets are receipts to the budget of money: 1) from the sale of state property assigned to state institutions; 2) from the sale of goods from the state material reserve; 3) from the sale of state-owned land plots to private ownership or their provision for permanent or temporary land use or otherwise sold in accordance with the procedure provided for by the laws of the Republic of Kazakhstan or international treaties; 4) from the sale of intangible assets owned by the State.

The objective side of the offense provided for in the commented article, by virtue of the direct indication of this in the commented norm, does not include the actions (inaction) of obligated persons for incomplete and (or) late payment of related grants to the budget.

Related grants are grants that provide for further borrowing by the Government of the Republic of Kazakhstan from the donor who provided the grant, or co–financing from the national and local budgets within the framework of the relevant budget program aimed at implementing the related grant.

The composition of the offense provided for in the commented article is material. In order to bring a person to administrative responsibility and calculate a fine under the commented article, it is necessary to establish in advance the fact and amount of damage caused by incomplete and (or) late payment of non-tax payments and proceeds from the sale of fixed assets to the budget.

For the commission of an offense provided for in the commented article, the person who committed it is punished with a fine.

The amount of the fine for committing an offense under Article 205 of the Administrative Code is:

- for individuals - 10% of the amount of the outstanding obligation, but not less than 5 MCI,

- for small businesses or non-profit organizations - 30% of the amount of the outstanding obligation, but not less than 15 MCI,

- for medium-sized businesses - 50% of the amount of the outstanding obligation, but not less than 30 MCI,

- for large business entities - 100% of the amount of the outstanding obligation, but not less than 50 MCI.

This penalty is imposed on the offender by the state revenue authorities or the court, if the case is considered in court.

Scientific and practical commentary to the Code of the Republic of Kazakhstan on Administrative Offences (article-by-article) from the Author's team:

Bachurin Sergey Nikolaevich, Candidate of Law, Associate Professor – chapter 48 (co-authored with E.M. Khakimov);

Gabdualiev Mereke Trekovich, Candidate of Law – Chapters 11, 21, 22, 23;

Zhusipbekova Ainur Maratovna, M.yu.n. – chapter 13 (co-authored with Karpekin A.V.); chapters 33, 39 (co-authored with Seitzhanov O.T.);

Karpekin Alexander Vladimirovich, Candidate of Law, Associate Professor – chapter 13 (in collaboration with Zhusipbekova A.M.);

Korneychuk Sergey Vasilyevich – chapters 2; chapter 6 (co-authored with O.T. Seitzhanov, E.M. Khakimov); chapter 8; chapter 25 (co-authored with E.M. Khakimov); articles 457-470, 488, 488-1, 491-506; chapters 28, 30, 52;

Ilya Petrovich Koryakin, Doctor of Law, Professor – Chapter 49;

Kisykova Gulnara Bauyrzhanovna, Candidate of Law – chapter 20;

Omarova Botagoz Akimgereevna, Candidate of Law – chapters 17; chapter 18 (co-authored with B.A. Parmankulova); chapters 26, 31; chapter 32 (co-authored with B.A. Parmankulova);

Parmankulova Bayan Askhanbaevna – chapter 18 (co-authored with Omarova B.A.); chapters 19, 32 (co-authored with Omarova B.A.); chapter 43 (co-authored with Tukiev A.S.);

Podoprigora Roman Anatolyevich, Doctor of Law, Professor - Chapter 24, articles 489, 489-1, 490;

Porokhov Evgeny Viktorovich, Doctor of Law – Chapters 14, 15, 16, 29, articles 471-475;

Seitzhanov Olzhas Temirzhanovich, Candidate of Law, Associate Professor, – chapter 4; chapter 5 (co-authored with E. M. Khakimov); chapter 6 (co-authored with S.V. Korneychuk, E.M. Khakimov); chapter 9; chapter 10 (co-authored with B.E. Shaimerdenov, V.V. Filin); chapter 33 (co-authored with Zhusipbekova A.M.); chapter 36 (co-authored with Shaimerdenov B.E.); chapter 39 (co-authored with Zhusipbekova A.M.);

Smyshlyaev Alexander Sergeevich, PhD. – chapters 38, 40, 42, 43-1 (co-authored with A.S. Tukiev); chapter 44;

Aslan Sultanovich Tukiev - Candidate of Law, Associate Professor – chapters 1, 3, 35; chapters 38, 40, 42, (co-authored with A.S. Smyshlyaev); chapter 43 (co-authored with B.A. Parmankulova); chapter 43-1 (co-authored with A.S. Smyshlyaev); chapter 44-1 (co-authored with Shipp D.A.); chapter 45; 46 (co-authored with Shipp D.A.); chapter 47;

Filin Vladimir Vladimirovich, Candidate of Law, Associate Professor – Chapter 10 (in collaboration with O.T. Seitzhanov, B.E. Shaimerdenov);

Yerzhan Maratovich Khakimov, M.yu.n. – chapter 5 (co-authored with O.T. Seitzhanov); chapter 6 (co-authored with O.T. Seitzhanov, S.V. Korneychuk); chapter 7; chapter 25 (co-authored with S.V. Korneychuk); chapters 34, 41; chapter 48 (co-authored with S.N. Bachurin); chapter 53;

Shaimerdenov Bolat Yerkenovich, M.yu.n., – chapter 10 (co-authored with O.T. Seitzhanov, V.V. Filin); chapter 12; articles 476-487, 507-509; chapter 36 (co-authored with O.T. Seitzhanov); chapters 37, 50, 51.

Shipp Denis Alekseevich – chapters 44-1, 46 (in collaboration with A.S. Tukiev).

Date of amendment of the act: 01.01.2020 Date of adoption of the act: 01.01.2020 Place of acceptance: 100050000000 Authority that adopted the act: 103001000000 Region of operation: 100000000000 NPA registration number assigned by the regulatory body: 5 Status of the act: new Sphere of legal relations: 029000000000 / 028000000000 / 029002000000 / 028004000000 / 029001000000 / 026000000000 / 001000000000 / 001008000000 / 030000000000 The form of the act: COMM / CODE Legal force: 1900 Language of the Act: rus

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