Commentary to article 244. Violation of the procedure for obtaining an account number for a currency agreement or an account with a foreign bank and submitting information, documents and reports on them to the Code of the Republic of Kazakhstan on Administrative Offenses

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Commentary to article 244. Violation of the procedure for obtaining an account number for a currency agreement or an account with a foreign bank and submitting information, documents and reports on them to the Code of the Republic of Kazakhstan on Administrative Offenses

1. Violation by an individual, individual entrepreneur or legal entity of the deadline provided for by the regulatory legal act of the National Bank of the Republic of Kazakhstan for assigning an account number to a currency agreement or an account with a foreign bank -

entails a warning.

2. The act provided for in the first part of this article, committed repeatedly within a year after the imposition of an administrative penalty, -

entails a fine for individuals in the amount of ten, for small businesses, non-profit organizations - in the amount of twenty, for medium-sized businesses - in the amount of fifty, for large businesses - in the amount of one hundred monthly calculation indices.

3. Violation by an individual entrepreneur or a legal entity of the deadline stipulated by the regulatory legal act of the National Bank of the Republic of Kazakhstan for the submission of information and (or) documents confirming the occurrence, fulfillment and termination of obligations and (or) circumstances that affect the terms and (or) conditions for the repatriation of national and (or) foreign currency, -

entails a warning.

4. The act provided for in the third part of this article, committed repeatedly within a year after the imposition of an administrative penalty, -

entails a fine for small businesses in the amount of twenty, for medium-sized businesses in the amount of fifty, for large businesses in the amount of one hundred monthly calculation indices.

5. Violation by an individual, an individual entrepreneur or a legal entity of the deadline provided for by the regulatory legal act of the National Bank of the Republic of Kazakhstan for submitting a report on a currency agreement, on the basis of and (or) pursuant to which capital movement transactions are conducted, or an account with a foreign bank with an account number -

entails a warning.

6. The act provided for in part five of this Article, committed repeatedly within a year after the imposition of an administrative penalty, -

entails a fine for individuals in the amount of five, for small businesses - in the amount of ten, for medium-sized businesses - in the amount of twenty, for large businesses - in the amount of forty monthly calculation indices.

7. Submission by an individual, individual entrepreneur, or legal entity of an incomplete and/or unreliable report on a currency agreement on the basis of and/or pursuant to which capital movement transactions are conducted, or an account with a foreign bank with an account number provided for by a regulatory legal act of the National Bank of the Republic of Kazakhstan, -

entails a warning.

8. The action provided for in part seven of this Article, committed repeatedly within a year after the imposition of an administrative penalty, -

The commented article establishes administrative liability for violating the procedure for obtaining an account number for a currency agreement or an account with a foreign bank and submitting information, documents and reports on them.

The generic object of offenses provided for in Article 244 of the Administrative Code is the procedure established in the legislation of the Republic of Kazakhstan and protected by the state for carrying out activities in the field of finance.

The direct object of administrative offenses provided for in the commented article is the procedure established by the legislation of the Republic of Kazakhstan for performing and accounting for currency transactions.

The subjects of offenses provided for in Article 244 of the Administrative Code, by virtue of the direct indication of this in the dispositions of the commented article, are individuals and legal entities, individual entrepreneurs.

The subjective side of the acts provided for in Article 244 of the Administrative Code, for individuals who committed it, including individual entrepreneurs, is characterized by guilt in the form of intent. The guilt of an individual is revealed by his mental attitude towards the illegal acts committed by him and their harmful consequences.

Part 1 of the commented article establishes administrative liability for violation by an individual, individual entrepreneur or legal entity of the deadline provided for by the regulatory legal act of the National Bank of the Republic of Kazakhstan for assigning an account number to a currency agreement or an account with a foreign bank.

The objective side of the offense provided for in Part 1 of Article 244 of the Administrative Code is that the offender commits illegal actions (inaction) in the form of a violation of the deadline provided for by the regulatory legal act of the National Bank of the Republic of Kazakhstan for assigning an account number to a currency agreement or an account with a foreign bank.

The procedure and deadline for applying for an account number to be assigned to a currency agreement or an account with a foreign bank are regulated by a resolution of the National Bank of the Republic of Kazakhstan.

Violation by an obligated person of the above-mentioned legislative requirement and the deadline for the obligated persons to apply to the National Bank of the Republic of Kazakhstan for assigning an account number to a currency agreement or an account with a foreign bank 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 in accordance with Part 1 of the commented article, it is not necessary to establish the fact and amount of damage caused by the commission of an offense.

For the commission of an offence under Part 1 of the commented article, the perpetrators are subject to punishment in the form of a warning.

This penalty is imposed on the offender by the National Bank of the Republic of Kazakhstan or the court, in case the case is considered in court.

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 244 of the Administrative Code.

In the description of the objective side of the offense provided for in Part 2 of Article 244 of the Administrative Code, a sign of repetition is added to the acts 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 244 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 244 of the Administrative Code.

Repetition is established not only in fact by identifying the number and nature of the unlawful acts committed by the violator during the year, but also legally by establishing the fact of bringing this person to administrative responsibility for committing the act provided for in Part 1 of Article 244 of the Administrative Code, the existence of an effective resolution of the National Bank of the Republic of Kazakhstan or the court on the imposition of administrative penalties under Part 1 244 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.

The composition of the offense provided for in Part 2 of the commented article is formal. In order to calculate and impose a fine on an offender under Part 2 of the commented article, it is not necessary to establish the fact and amount of damage caused by the commission of an offense.

For repeated commission of the act provided for in Part 1 of Article 244 of the Administrative Code within a year after the imposition of the penalty, the offender is punished with a fine.

Depending on the legal status of the offender and the business category to which he belongs, the amount of the fine is:

- for individuals - 10 MCI;

- for small businesses and non-profit organizations - 20 MCI;

- for medium-sized businesses - 50 MCI;

- for large business entities - 100 MCI.

The amounts of fines for each of the above categories of subjects of an offense are fixed and are not subject to change by the body imposing them.

This penalty is imposed on the offender by the National Bank of the Republic of Kazakhstan or the court, in case the case is considered in court.

Part 3 of the commented article establishes administrative liability for violation by an individual entrepreneur or a legal entity of the deadline provided for by the regulatory legal act of the National Bank of the Republic of Kazakhstan for the submission of information and (or) documents confirming the occurrence, fulfillment and termination of obligations and (or) circumstances that affect the timing and (or) conditions for the repatriation of national and (or) foreign currency.

The objective side of the offense provided for in Part 3 of Article 244 of the Administrative Code is that the offender commits illegal actions (inaction) in the form of a violation of the deadline for submitting information and/or documents confirming the occurrence, fulfillment and termination of obligations and/or circumstances that affect the timing and/or conditions for the repatriation of national and (or) foreign currency.

The procedure and deadline for submitting information and (or) documents confirming the occurrence, fulfillment and termination of obligations and (or) circumstances are regulated by a resolution of the National Bank of the Republic of Kazakhstan.

As required by paragraph 21 of the Rules for the Implementation of Export-Import Currency Control in the Republic of Kazakhstan, approved by Resolution No. 42 of the Board of the National Bank of the Republic of Kazakhstan dated March 30, 2019, if circumstances arise affecting the terms and conditions of fulfillment of obligations by the parties under the export or import currency agreement, the exporter or importer submits information and supporting documents (if any) to the account registration bank. Information and (or) documents must be submitted no later than the last day of the month of the expiration of the repatriation period, in which the amount of non-resident obligations to the exporter or importer exceeded 50,000 (fifty thousand) US dollars in equivalent.

Violation by obligated persons of the above-mentioned deadline for the submission of information and (or) documents confirming the occurrence, fulfillment and termination of obligations and (or) circumstances that affect the timing and (or) conditions for the repatriation of national and (or) foreign currency forms the final composition of the offense provided for in Part 3 of the commented article.

The composition of the offense provided for in Part 3 of the commented article is formal. In order to calculate and impose a fine on an offender in accordance with Part 1 of the commented article, it is not necessary to establish the fact and amount of damage caused by the commission of an offense.

For committing an offense under Part 3 of the commented article, the perpetrators are punished with a warning.

This penalty is imposed on the offender by the National Bank of the Republic of Kazakhstan or the court, in case the case is considered in court.

Part 4 of the commented article establishes a more severe penalty for repeated commission of the act provided for in Part 3 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 4 of the commented article coincide in their characteristics with the object, the subjective side and the subjects of the offense provided for in Part 3 of Article 244 of the Administrative Code.

In the description of the objective side of the offense provided for in Part 4 of Article 244 of the Administrative Code, a sign of repetition is added to the act provided for in Part 3 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 3 of Article 244 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 4 of Article 244 of the Administrative Code.

Repetition is established not only in fact by identifying the number and nature of the unlawful acts committed by the violator during the year, but also legally by establishing the fact of bringing this person to administrative responsibility for committing the act provided for in Part 3 of Article 244 of the Administrative Code, the existence of an effective resolution of the National Bank of the Republic of Kazakhstan or the court on the imposition of administrative penalties under Part 3 244 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.

The composition of the offense provided for in Part 4 of the commented article is formal. In order to calculate and impose a fine on an offender under Part 4 of the commented article, it is not necessary to establish the fact and amount of damage caused to consumers by violating the deadline for submitting information and (or) documents confirming the occurrence, fulfillment and termination of obligations and (or) circumstances that affect the terms and (or) conditions for the repatriation of national and (or) foreign currency.

For repeated commission of the act provided for in Part 3 of Article 244 of the Administrative Code within a year after the imposition of the penalty, the offender is punished with a fine.

Depending on the legal status of the offender and the business category to which he belongs, the amount of the fine is:

- for small businesses - 20 MCI;

- for medium-sized businesses - 50 MCI;

- for large business entities - 100 MCI.

The amounts of fines for each of the above categories of subjects of an offense are fixed and are not subject to change by the body imposing them.

The administrative penalty provided for in Part 4 of the commented article is imposed on the offender by the National Bank of the Republic of Kazakhstan or the court, if the case is considered in court.

Part 5 of the commented article establishes administrative liability for violation by an individual, individual entrepreneur or legal entity of the deadline provided for by the regulatory legal act of the National Bank of the Republic of Kazakhstan for submitting a report on a currency agreement, on the basis of and (or) pursuant to which capital movement transactions are conducted, or an account with a foreign bank with an account number.

The objective side of the offense provided for in Part 5 of Article 244 of the Administrative Code is that the offender commits illegal actions (inaction) in the form of a violation of the deadline for submitting a report on a currency agreement, on the basis of and (or) pursuant to which capital movement transactions are conducted, or an account with a foreign bank with an account number.

The procedure and deadline for submitting a report on a currency agreement, on the basis of which capital movement transactions are conducted, or an account with a foreign bank with an account number are established by a resolution of the National Bank of the Republic of Kazakhstan.

At the request of paragraph 24 of the Rules for Monitoring Foreign Exchange Transactions in the Republic of Kazakhstan, approved by Resolution No. 64 of the Board of the National Bank of the Republic of Kazakhstan dated April 10, 2019, a resident submits quarterly to the territorial branch of the National Bank at the place of receipt of the registration number for the currency agreement on capital movements until the 10th (tenth) day (inclusive) of the month following the reporting period. or accounts in a foreign bank, reports on forms in accordance with the quoted Rules. The submission of reports begins with a report for the period, including the date of assignment of the account number, and ends with a report for the period in which the currency agreement on the movement of capital or an account with a foreign bank is de-registered.

Violation by obligated persons of the above-mentioned legally established deadline for submitting a report on a currency agreement, on the basis of and (or) pursuant to which capital movement transactions are conducted, or an account with a foreign bank with an account number forms the final composition of the offense provided for in Part 5 of the commented article.

The composition of the offense provided for in Part 5 of the commented article is formal. In order to calculate and impose a fine on the offender in accordance with Part 5 of the commented article, it is not necessary to establish the fact and amount of damage caused by violation of the deadline for submitting a report on a currency agreement, on the basis of and (or) pursuant to which capital movement transactions are conducted, or an account with a foreign bank with an account number.

For committing an offense under Part 5 of the commented article, the perpetrators are punished with a warning.

This penalty is imposed on the offender by the National Bank of the Republic of Kazakhstan or the court, in case the case is considered in court.

Part 6 of the commented article establishes a more severe penalty for repeated commission of the act provided for in Part 5 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 6 of the commented article coincide in their characteristics with the object, the subjective side and the subjects of the offense provided for in Part 5 of Article 244 of the Administrative Code.

In the description of the objective side of the offense provided for in Part 6 of Article 244 of the Administrative Code, a sign of repetition is added to the act provided for in part 5 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 5 of Article 244 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 6 of Article 244 of the Administrative Code.

Repetition is established not only in fact by identifying the number and nature of the unlawful 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 5 of Article 244 of the Administrative Code, the existence of an effective resolution of the National Bank of the Republic of Kazakhstan or a court on the imposition of administrative penalties under Part 5. 244 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.

The composition of the offense provided for in Part 6 of the commented article is formal. In order to calculate and impose a fine on the offender in accordance with Part 6 of the commented article, it is not necessary to establish the fact and amount of damage caused by violation of the deadline for submitting a report on a currency agreement, on the basis of and (or) pursuant to which capital movement transactions are conducted, or an account with a foreign bank with an account number.

For repeated commission of the act provided for in Part 5 of Article 244 of the Administrative Code within a year after the imposition of the penalty, the offender is punished with a fine.

Depending on the legal status of the offender and the business category to which he belongs, the amount of the fine is:

- for individuals - 5 MCI;

- for small businesses - 10 MCI;

- for medium-sized businesses - 20 MCI;

- for large business entities - 40 MCI.

This penalty is imposed on the offender by the National Bank of the Republic of Kazakhstan or the court, in case the case is considered in court.

Part 7 of the commented article establishes administrative responsibility for the submission by an individual, individual entrepreneur, or legal entity of an incomplete and/or unreliable report on a currency agreement on the basis of and/or pursuant to which capital movement transactions are conducted, or an account with a foreign bank with an account number provided for by a regulatory legal act of the National Bank of the Republic of Kazakhstan.

The objective side of the offense provided for in Part 7 of Article 244 of the Administrative Code is that the offender commits illegal actions in the form of submitting an incomplete and/or unreliable report on a currency agreement, on the basis of and/or pursuant to which capital movement transactions are conducted, or an account with a foreign bank with an account number provided for by a regulatory legal act of the National Bank Of the Republic of Kazakhstan.

In accordance with these Rules, individuals, individual entrepreneurs, and legal entities are required to submit to the National Bank of the Republic of Kazakhstan complete and reliable reports on the currency agreement on the basis of and/or pursuant to which capital movement transactions are conducted, or an account with a foreign bank with an account number.

Violation by obligated persons of the above requirement forms the final composition of the offense provided for in Part 7 of the commented article.

The composition of the offense provided for in Part 7 of the commented article is formal. In order to calculate and impose a fine on an offender under Part 7 of the commented article, it is not necessary to establish the fact and amount of damage caused by the commission of an offense.

For committing an offense under Part 7 of the commented article, the perpetrators are punished with a warning.

This penalty is imposed on the offender by the National Bank of the Republic of Kazakhstan or the court, in case the case is considered in court.

Part 8 of the commented article establishes a more severe penalty for repeated commission of an action provided for in Part 7 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 8 of the commented article coincide in their characteristics with the object, the subjective side and the subjects of the offense provided for in Part 7 of Article 244 of the Administrative Code.

In the description of the objective side of the offense provided for in Part 8 of Article 244 of the Administrative Code, a sign of repetition is added to the action provided for in Part 7 of the commented article.

An offense is considered to have been committed repeatedly if the person has previously committed the action provided for in Part 7 of Article 244 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 8 of Article 244 of the Administrative Code.

Repetition is established not only in fact by identifying the number and nature of the unlawful 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 7 of Article 244 of the Administrative Code, the existence of an effective resolution of the National Bank of the Republic of Kazakhstan or a court on the imposition of administrative penalties under Part 7. 244 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.

The composition of the offense provided for in Part 8 of the commented article is formal. In order to calculate and impose a fine on an offender under Part 8 of the commented article, it is not necessary to establish the fact and amount of damage caused by the commission of an offense.

For repeated commission of the act provided for in Part 7 of Article 244 of the Administrative Code within a year after the imposition of the penalty, the offender is punished with a fine.

Depending on the legal status of the offender and the business category to which he belongs, the amount of the fine is:

- for individuals - 5 MCI;

- for small businesses - 10 MCI;

- for medium-sized businesses - 20 MCI ;

- for large business entities - 40 MCI.

This penalty is imposed on the offender by the National Bank of the Republic of Kazakhstan or the court, in case 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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