Commentary to article 241. Violation of the rules of accreditation established by the legislation of the Republic of Kazakhstan on accounting and financial reporting The Code of the Republic of Kazakhstan on Administrative Offences
1. Violation of the rules of accreditation established by the legislation of the Republic of Kazakhstan on accounting and financial reporting, -
entails a warning to a legal entity.
2. The action provided for in this article, committed repeatedly within a year after the imposition of an administrative penalty, -
entails a fine on a legal entity in the amount of two hundred monthly calculation indices.
The commented article establishes administrative liability for violation of the rules of accreditation established by the legislation of the Republic of Kazakhstan on accounting and financial reporting.
The generic object of offenses provided for in Article 241 of the Administrative Code is the procedure for carrying out activities in the field of finance and accounting.
The direct object of administrative offenses provided for in the commented article is the procedure established in the legislation of the Republic of Kazakhstan and protected by the state for the accreditation of professional organizations and organizations for the certification of accountants.
The subjects of offenses provided for in Article 241 of the Administrative Code, by virtue of the direct indication in the sanctions of the commented article, are legal entities.
The subjective side of the acts provided for in Article 241 of the Administrative Code is not subject to detection due to the fact that the subjects of the offenses provided for in the commented article are legal entities.
Part 1 of the commented article establishes administrative liability for violation of the rules of accreditation established by the legislation of the Republic of Kazakhstan on accounting and financial reporting.
The objective side of the offense provided for in Part 1 of Article 241 of the Administrative Code is the commission by the offender of illegal actions (inaction), expressed in violation of the rules of accreditation established by the legislation of the Republic of Kazakhstan on accounting and financial reporting.
Accreditation is the recognition by an authorized body of the powers of professional organizations of accountants and organizations for professional certification of accountants provided for by the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting", confirmed by a certificate in the form approved by the Government of the Republic of Kazakhstan.
Professional organizations of accountants and organizations for professional certification of accountants are subject to accreditation.
An accredited professional organization of accountants is a non–profit organization that is an association of accountants and (or) accounting organizations accredited in accordance with the procedure established by the Government of the Republic of Kazakhstan.
An accredited organization for professional certification of accountants is a legal entity that certifies candidates for professional accountants, accredited in accordance with the procedure established by the Government of the Republic of Kazakhstan.
The procedure for the accreditation of these organizations is established by the authorized body. The form of the certificate of accreditation is established by the Government of the Republic of Kazakhstan.
According to Clause 10, clause 5, Article 20 of the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting" and the Rules for the accreditation of professional organizations, certification organizations, the accreditation of professional organizations of accountants and organizations for professional certification of accountants is carried out by the central government body responsible for regulating activities in the field of accounting and financial reporting (authorized body).
According to the licensing requirements established by the norms of paragraphs 4) paragraph 5 of Article 21 and paragraph 4) paragraph 3 of Article 22 of the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting", a professional organization of accountants and an organization for the certification of accountants must comply with the rules of their accreditation.
Violation by these organizations of the requirements imposed on them by law on compliance with the rules of accreditation forms the final composition of the offense provided for in Part 1 of the commented article.
The composition of the offense provided for in Part 1 of the commented article is formal. In order to calculate and impose a fine on an offender under Part 1 of the commented article, it is not necessary to establish the fact and amount of damage caused to the State by violating the rules of accreditation.
For committing an offense provided for in Part 1 of the commented article, a legal entity is subject to punishment in the form of a warning.
This penalty is imposed on offenders by specifying it in the decision on the imposition of an administrative penalty and its mandatory announcement, as well as handing over or sending a copy of the decision to the offender. In this case, in order to qualify further actions of the offender when committing similar offenses in the future, the person is considered to have been subjected to administrative punishment from the moment of delivery (referral) He likes it.
The administrative penalty provided for in the sanction of Part 1 of the commented article is imposed on offenders by the bodies of the Ministry of Finance of the Republic of Kazakhstan or by the court – in the case of a court hearing.
Part 2 of the commented article establishes a more severe penalty for repeated commission of the act provided for in Part 1 of the commented article within a year after the imposition of an administrative penalty.
At the same time, the object, the subjective side and the subjects of the offense provided for in Part 2 of the commented article coincide in their characteristics with the object, the subjective side and the subjects of the offense provided for in Part 1 of Article 241 of the Administrative Code.
In the description of the objective side of the offense provided for in Part 2 of Article 241 of the Administrative Code, a sign of repetition is added to the act provided for in Part 1 of the commented article.
An offense is considered to have been committed repeatedly if the person has previously committed the act provided for in Part 1 of Article 241 of the Administrative Code, has been subjected to administrative punishment for it, and the one-year period during which the person is considered to have been subjected to administrative punishment has not expired yet.
The repetition of an offense is an independent qualifying feature, entailing the qualification of an unlawful act as an independent element of an offense under Part 2 of Article 241 of the Administrative Code.
Repetition as a qualifying feature is established not only in fact by identifying the number and nature of illegal acts committed by the violator during the year, but also legally by establishing the fact of bringing this person to administrative responsibility for committing actions provided for in Part 1 of Article 241 of the Administrative Code, the existence of an effective resolution of the Ministry of Finance of the Republic of Kazakhstan or the court on the imposition of administrative penalties under Part 1 of art. 241 of the Administrative Code, the fact of its announcement, delivery or referral to the subject of the offense and the expiration of a one-year period from the date of imposition of the penalty.
For repeated commission of actions provided for in Part 1 of Article 241 of the Administrative Code within a year after the imposition of the penalty, the offender is punished with a fine.
The amount of the fine for committing an offense under Part 2 of Article 241 of the Administrative Code is 200 MCI, is fixed and is not subject to change by the body imposing it.
The administrative penalty provided for in the sanction of Part 1 of the commented article is imposed on offenders by the bodies of the Ministry of Finance of the Republic of Kazakhstan or by the court – in the case of a court hearing.
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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