Commentary to article 283. Violation of the rules for labeling (re-labeling) alcoholic products, with the exception of wine materials, beer and beer drinks, with accounting and control stamps and tobacco products with excise stamps  The Code of the Republic of Kazakhstan on Administrative Offences  

     1. Violation by the manufacturer or importer of the rules for labeling (re-labeling) alcoholic products, with the exception of wine materials, beer and beer drinks, with accounting and control stamps and tobacco products with excise stamps -

     entails a fine for medium-sized businesses in the amount of two hundred, for large businesses in the amount of five hundred monthly calculation indices, with confiscation of excisable goods that were the direct subject of the offense, as well as with the deprivation of a license.

     2. Turnover of excisable goods subject to labeling with excise and (or) accounting and control marks, committed in the form of storage, sale and (or) transportation of excisable products without excise and (or) accounting and control marks, as well as with stamps of an unidentified sample and (or) unidentifiable, -

     entails a fine for individuals in the amount of fifty, for small businesses in the amount of one hundred and fifty, for medium-sized businesses in the amount of two hundred, for large businesses in the amount of five hundred monthly calculation indices, with confiscation of excisable goods that were the direct subject of the offense, as well as with the deprivation of a license.

     The commented article establishes administrative liability for violations of the rules of labeling (re-labeling) and turnover of alcoholic beverages (with the exception of wine, beer and beer drinks) and tobacco products.

     The concept of “alcoholic products“ is defined by the legislator in paragraphs 2) of Article 1 of the Law of the Republic of Kazakhstan dated July 16, 1999 No. 429-I "On State regulation of production and turnover of ethyl alcohol and alcoholic products” as food products with a volume fraction of ethyl alcohol of more than one and a half percent, produced using ethyl alcohol from food raw materials and (or) alcohol-containing food products, with the exception of alcohol-containing medical products registered as a medicinal product in accordance with the legislation of the Republic of Kazakhstan on healthcare.

     The concept of “tobacco products“ is defined by the legislator in paragraph 101), paragraph 1, Article 1 of the Code of the Republic of Kazakhstan dated September 18, 2009 No. 193-IV "On the health of the people and the healthcare system” and in clause 7) of Article 1 of the Law of the Republic of Kazakhstan dated June 12, 2003 No. 439-II ”On state regulation of production and turnover of tobacco products” as products made entirely or partially from tobacco leaf as a raw material, prepared in such a way as to be used for smoking, sucking, chewing or sniffing.

     The generic object of offenses provided for in Article 283 of the Administrative Code is the procedure for taxation and tax administration of tax relations established in the Tax Code of the Republic of Kazakhstan and protected by the state.  

     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 labeling (relabeling) excisable goods subject to labeling, as well as the procedure for turnover in their storage, transportation and sale.  

     The subjective side of the acts provided for in Article 283 of the Administrative Code for individuals and individual entrepreneurs is characterized by guilt in the form of intent or negligence. The person was aware of the unlawful nature of his action (inaction), foresaw its harmful consequences and desired or consciously allowed these consequences to occur, or treated them indifferently, or the person foresaw the possibility of harmful consequences of his action (inaction), but without sufficient grounds thoughtlessly counted on their prevention or did not foresee the possibility of such consequences, although, with due care and foresight, it should have and could have foreseen them.

     The administrative offences provided for in Article 283 of the Administrative Code are formal. To bring to administrative responsibility under Article 283 of the Administrative Code, it is not necessary to establish that the offender has caused material harm to the state in the form of unpaid taxes. Harm to the State from the commission of offenses provided for in art. 283 of the Administrative Code, consists in violation by a taxpayer of the labeling (re-labeling) procedure established for him in the legislation of the Republic of Kazakhstan, as well as the procedure for making turnover in the storage, sale and transportation of alcoholic beverages and tobacco products subject to labeling, and thereby creating a threat to the impossibility of effective tax control by authorized state bodies. Accordingly, the penalty for these types of administrative offenses cannot be made dependent on the amount of an unfulfilled tax obligation (material damage caused to the state in the form of unpaid taxes).

     Part 1 of the commented article establishes administrative liability for violation by a manufacturer or importer of the rules for labeling (re-labeling) alcoholic products (with the exception of wine materials, beer and beer drinks) with accounting and control stamps and tobacco products with excise stamps.

     The subject of the offense provided for in Part 1 of Article 283 of the Administrative Code are producers and importers of alcoholic beverages (with the exception of wine, beer and beer beverage) and tobacco products subject to labeling (re-labeling) as required by the legislation of the Republic of Kazakhstan.  

     Accordingly, other persons who are not manufacturers or importers of excisable goods subject to labeling (re-labeling) will not be subjects of an administrative offense under Part 1 of Article 281 of the Administrative Code and should not be held administratively liable under it.

     The objective side of the offense provided for in Part 1 of the commented article is expressed in the commission by the obligated person of illegal actions (inaction) in the form of violations of the rules for labeling (relabeling) alcoholic beverages with accounting and control stamps and tobacco products with excise stamps.

     The obligation to label (re-label) alcoholic beverages and tobacco products by their manufacturers and importers in the Republic of Kazakhstan is established by the legislator in paragraphs 2 and 3 of art. 172 of the Tax Code of the Republic of Kazakhstan.  

     The concept of "accounting and control mark" is defined by the legislator in clause 8) of Article 1 of the Law of the Republic of Kazakhstan dated July 16, 1999 No. 429-I “On State Regulation of production and turnover of ethyl alcohol and alcoholic products” as a special one-time sticker with the necessary protective elements of the prescribed form and content, carrying information intended to identify alcoholic products (except wine, beer and beer drink) in order to account for and control its turnover (except for export).

     The concept of an “excise stamp” is defined by the legislator in clause 1 of Article 1 of the Law of the Republic of Kazakhstan dated June 12, 2003 No. 439-II "On state regulation of production and turnover of tobacco products” as a brand with protective elements applied to a unit of production in accordance with the legislation of the Republic of Kazakhstan.

     At the request of subclause 1) of clause 15 of Article 172 of the Tax Code, the rules for labeling (relabeling) alcoholic beverages with accounting and control stamps and tobacco products with excise stamps are approved by the authorized body.  

     The amount of the fine for the commission of the offence provided for in the commented norm is differentiated and depends on the category of taxpayer specified in the sanction of the article.  

     For medium-sized businesses, the fine is 200 MCI. For large business entities – 500 MCI.  

     In this regard, before bringing an offender to administrative responsibility under Part 1 of Article 283 of the Administrative Code, it is necessary to establish which category of entrepreneurs he belongs to (medium-sized or large businesses).

     The amounts of fines are fixed and are not subject to change by the body imposing them.  

     Also, as an additional punishment for the commission of an offense provided for in Part 1 of the commented article, its sanction provides for the confiscation of excisable goods from the offender, which were the direct subject of the offense, and the deprivation of his license.

     An administrative penalty under Part 1 of the commented article is imposed on the offender only by the court, since the case of an administrative offense, for which the law provides for a sanction in the form of confiscation and (or) revocation of a license, must be considered in court.

     Part 2 of the commented article establishes administrative responsibility for the turnover of excisable goods subject to labeling with excise and (or) accounting and control marks, committed in the form of storage, sale and (or) transportation of excisable products without excise and (or) accounting and control marks, as well as with stamps of an unidentified sample and (or) not amenable identification.

     The subjects of an administrative offense provided for in Part 2 of Article 283 of the Administrative Code are individuals and business entities.  

     The objective side of the offense under consideration is the commission by an obligated person of turnover of excisable goods subject to labeling in the form of their storage, sale and (or) transportation without excise and (or) accounting and control stamps, as well as with stamps of an unidentified pattern and (or) unidentifiable.

The objective side of the offense under consideration is the commission by an obligated person of turnover of excisable goods subject to labeling in the form of their storage, sale and (or) transportation without excise and (or) accounting and control stamps, as well as with stamps of an unidentified pattern and (or) unidentifiable.

     In the norm of clause 5 of Article 172 of the Tax Code of the Republic of Kazakhstan, the legislator has established a ban on the turnover of excisable goods subject to labeling with excise and (or) accounting and control marks, in the form of storage, sale and (or) transportation of excisable products without excise and (or) accounting and control marks, as well as with stamps of an unidentified sample and (or) unidentifiable

     Turnover in the context of the commented norm should be understood as turnover in the storage, sale and (or) transportation of excisable goods subject to labeling specified in the commented norm. Accordingly, the sale of goods in accordance with subclause 50) of clause 1 ct1 of the Tax Code of the Republic of Kazakhstan is understood to mean their shipment and (or) transfer for the purpose of sale, exchange, gratuitous transfer, as well as the transfer of pledged goods to the mortgagee if the debtor fails to fulfill the obligation secured by the pledge.  

     The amount of the fine for committing an offense provided for in Part 2 of Article 283 of the Administrative Code is differentiated depending on the legal status of the offender and the category of business to which he belongs.  

     For individuals, the sanction of the commented article sets a fine in the amount of 50 MCI. For small businesses – in the amount of 150 MCI. For medium–sized businesses - in the amount of 200 MCI. For large business entities – in the amount of 500 MCI.  

     The amounts of fines are fixed and are not subject to change by the body imposing them.  

     Also, as an additional punishment for the commission of an offense established by Part 2 of the commented article, its sanction provides for the confiscation of excisable goods that were the direct subject of the offense and the deprivation of a license.

     An administrative penalty under Part 2 of the commented article is imposed on the offender only by the court, since the case of an administrative offense, for which the law provides for a sanction in the form of confiscation and (or) revocation of a license, must be 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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