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Comment to article 460-2. Violation of the procedure for publication, distribution and (or) placement of materials by persons receiving money and (or) other property from foreign states, international and foreign organizations, foreigners, stateless persons The Code of the Republic of Kazakhstan on Administrative Offences
1. Publication, distribution or posting of materials based on concluded contracts for the provision of services and work with foreign states, international and foreign organizations, foreigners and stateless persons that do not contain information about the persons who made the order, and from which funds the publication, distribution and (or) posting of this publication was paid., -
they entail a warning.
2. Actions (inaction) provided for in the first part of this Article, committed repeatedly within a year after the imposition of an administrative penalty, -
they entail a fine in the amount of twenty-five monthly calculation indices.
The object of the administrative offense provided for in this article is the established management procedure in the provision of services and the performance of work with foreign organizations, foreigners and stateless persons.
Foreigners are persons who are located in the territory of the Republic of Kazakhstan, whose citizens or subjects they are not. Stateless persons are those foreigners who do not have proof of their citizenship (citizenship) of any State.
The objective side of part 1 of the offense under consideration is expressed by illegal actions in the form of violations of the procedure for publishing, distributing or posting materials based on concluded contracts for the provision of services and work with foreign states, international and foreign organizations, foreigners and stateless persons. Moreover, it will be recognized as an offense if:
1) the publication does not contain information about the persons who made the order;
2) it is not specified which funds were used to pay for the publication, distribution and/or placement of this publication.
The mechanism for posting the above-mentioned information is provided for in clauses 2 and 3 of Article 29 of the Tax Code. Information and materials published, distributed and (or) posted by persons at the expense of funds from foreign states, international and foreign organizations, foreigners and stateless persons must contain information about the persons who made the order, an indication of the manufacture, distribution and (or) placement of information and materials at the expense of funds from foreign states, international and foreign organizations, foreigners, and stateless persons.
The procedure for maintaining a database by tax authorities on persons authorized to publish materials and other information to be posted, as well as the procedure for inclusion and exclusion from the database, are determined by Order No. 240 of the Minister of Finance of the Republic of Kazakhstan dated February 20, 2018 "On Approval of the Rules for Maintaining a Database on Persons who Received and Spent Money and (or) other property received from foreign states, international and foreign organizations, foreigners, stateless persons, as well as their inclusion and exclusion from the database." The database contains information about the entities that received and spent money and (or) other property.
The management of the database by the authorized body includes:
1) entering information about subjects into the database and ensuring their safety;
2) modification and (or) addition of information about subjects in the database;
3) exclusion of information about subjects from the database;
4) analysis and processing of information in the database.
The information contained in the database is posted on the authorized body's Internet resource at: www.kgd.gov.kz .
The sanction of the first part of the commented norm contains only one non-alternative administrative penalty in the form of a warning. According to part 1 of Article 43 of the Administrative Code, a warning consists of an official giving by a court, body (official) authorized to impose an administrative penalty, a negative assessment of the offense committed and a warning to an individual or legal entity about the inadmissibility of illegal behavior. The warning is issued in writing.
Paragraph 6 of the regulatory resolution of the Supreme Court of the Republic of Kazakhstan dated December 22, 2016 No. 12 "On certain issues of the application by courts of the norms of the General Part of the Code of Administrative Offences of the Republic of Kazakhstan" explains the specifics of the application of sanctions in the form of a warning. A warning can only be applied as a basic administrative penalty (part one of Article 42 of the Administrative Code) and is subject to appointment independently without any additional penalties.
The objective side of part 2 of the article under study is expressed in the form. actions (omissions) provided for in the first part of this Article, committed repeatedly within a year after the imposition of an administrative penalty.
On the subjective side, the offense provided for in all parts of the article under study can be committed either with direct intent or through negligence.
According to the meaning, the subjects of this offense can be both individuals and legal entities.
The state revenue authorities have the right to consider cases of administrative offenses provided for in the commented article, as well as to impose administrative penalties (art. 720 of the Administrative Code)
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.);
Alexander Vladimirovich Karpekin, Candidate of Law, Associate Professor – chapter 13 (in collaboration with A.M. Zhusipbekova);
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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