Commentary to article 91. Violation of the legislation of the Republic of Kazakhstan on pension provision, as well as non-fulfillment of obligations to pay state benefits The Code of the Republic of Kazakhstan on Administrative Offences

Home / Codes / Commentary to article 91. Violation of the legislation of the Republic of Kazakhstan on pension provision, as well as non-fulfillment of obligations to pay state benefits The Code of the Republic of Kazakhstan on Administrative Offences

Commentary to article 91. Violation of the legislation of the Republic of Kazakhstan on pension provision, as well as non-fulfillment of obligations to pay state benefits The Code of the Republic of Kazakhstan on Administrative Offences

1. Violation by the unified accumulative pension fund (voluntary accumulative pension fund) of the terms and (or) the procedure and (or) the conditions for pension payments, transfers, and the procedure for concluding agreements on pension provision through voluntary pension contributions established by the legislation of the Republic of Kazakhstan on pension provision –

entails a fine on legal entities in the amount of four hundred monthly calculation indices.

2. Failure or late submission by the unified accumulative pension fund of the Government for Citizens State Corporation of information about depositors who have joined the pension provision agreement through mandatory pension contributions, mandatory occupational pension contributions, as well as the submission of false information about these depositors –

they entail a fine on a legal entity in the amount of one hundred monthly calculation indices.

3. The acts provided for in the second part of this Article, committed repeatedly within a year after the imposition of an administrative penalty, –

they entail a fine on a legal entity in the amount of two hundred monthly calculation indices.

4. Failure to fulfill obligations to pay pensions and state benefits in full and (or) within the established time limits by officials of the Government for Citizens State Corporation –

entails a fine for officials in the amount of thirty monthly calculation indices.

5. Implementation of transactions and operations by the unified accumulative pension fund or the voluntary accumulative pension fund in violation of the legislation of the Republic of Kazakhstan on pension provision –

entails a fine for legal entities in the amount of four hundred monthly calculation indices.

6. Non-fulfillment or improper fulfillment by an individual, an individual entrepreneur, a private notary, a private bailiff, a lawyer, or a legal entity of the obligations provided for by the legislation of the Republic of Kazakhstan on pension provision, committed in the form of:

1) failure to submit to the state revenue body lists of depositors of the unified accumulative pension fund, in whose favor arrears on mandatory pension contributions and mandatory professional pension contributions are being collected;

2) failure to submit to the state revenue authorities calculations on calculated, withheld (accrued) and transferred amounts of mandatory pension contributions, mandatory occupational pension contributions within the time limits established by the legislation of the Republic of Kazakhstan on pension provision;

3) failure to keep primary records of calculated, withheld (accrued) and transferred mandatory pension contributions, mandatory occupational pension contributions for each employee in accordance with the procedure established by the legislation of the Republic of Kazakhstan;

4) failure to provide depositors with information on calculated, withheld (accrued) and transferred mandatory pension contributions, mandatory occupational pension contributions within the time limits established by the legislation of the Republic of Kazakhstan on pension provision;

5) non-transfer, late and (or) incomplete calculation, withholding (accrual) and (or) payment (transfer) of mandatory pension contributions, mandatory occupational pension contributions to the unified accumulative pension fund;

6) non-termination of all expenditure operations on the cash register by order of the state revenue authorities in cases provided for by the legislation of the Republic of Kazakhstan on pension provision, –

entails a warning.

7. The act provided for in part six of this article, committed repeatedly within a year after the imposition of an administrative penalty, –

entails a fine on individuals in the amount of ten, on small businesses or non–profit organizations – in the amount of twenty, on medium–sized businesses - in the amount of thirty, on large businesses - in the amount of fifty percent of the amount not transferred, untimely and (or) incompletely calculated, withheld (accrued) and (or) paid (listed) mandatory pension contributions, mandatory occupational pension contributions.

8. Non-fulfillment by banks and organizations engaged in certain types of banking operations of obligations established by the legislation of the Republic of Kazakhstan on pension provision, committed in the form of:

1) non–suspension of expenditure transactions on bank accounts of agents - legal entities or individual entrepreneurs, private notaries, private bailiffs and lawyers by order of state revenue authorities in cases and in accordance with the procedure provided for by the legislation of the Republic of Kazakhstan on pension provision;

2) non-transfer (non-deduction), late transfer (later than the day of operations to debit money from bank accounts or the next day of depositing cash to a bank or organization performing certain types of banking operations) or making mistakes when filling in the details of a payment document due to the fault of the bank or organization performing certain types of banking operations, when transferring to Government for Citizens State Corporation amounts of mandatory pension contributions, mandatory occupational pension contributions and penalties;

3) non-fulfillment, in accordance with the procedure established by the legislation of the Republic of Kazakhstan, of collection orders of state revenue bodies for the collection of amounts of mandatory pension contributions, mandatory occupational pension contributions and penalties, –

entails a fine in the amount of five percent of the amount of expenditure transactions performed on agents' bank accounts for the period of non-fulfillment of obligations established by the legislation of the Republic of Kazakhstan on pension provision.

9. The announcement or publication by the unified accumulative pension fund or the voluntary accumulative pension fund in the mass media of advertisements that do not correspond to reality on the day of publication, –

entails a fine on legal entities in the amount of two hundred monthly calculation indices.

10. Non-compliance of the investment declaration of the voluntary accumulative pension fund with the requirements stipulated by the legislation of the Republic of Kazakhstan on pension provision to its content –

entails a fine on legal entities in the amount of one hundred monthly calculation indices.

11. Failure to provide, as well as repeated (two or more times within twelve consecutive calendar months) late provision by the unified accumulative pension fund or voluntary accumulative pension fund, founders (shareholders) of the voluntary accumulative pension fund and (or) its affiliated persons of information or other requested information -

they impose a fine on individuals in the amount of one hundred, on legal entities – in the amount of two hundred monthly calculation indices.

12. Provision by the unified accumulative pension fund or the voluntary accumulative pension fund, founders (shareholders) of the voluntary accumulative pension fund and (or) its affiliated persons of unreliable, as well as incomplete reports, information or other requested information –

entails a fine for individuals in the amount of one hundred, for legal entities – in the amount of two hundred monthly calculation indices.

Note. For the purposes of parts six and seven of this article, a person shall not be held administratively liable if the amount of unpaid, late and/or incompletely calculated, withheld (accrued) and/or paid (transferred) mandatory pension contributions, mandatory occupational pension contributions is less than one monthly calculation index established in accordance with with the law in force on the date of detection of an administrative offense.

The generic object of an administrative offense is public relations related to the realization of the individual's right to pension provision.

Citizens of the Republic of Kazakhstan have the right to pension provision in accordance with the procedure established by the legislation of the Republic of Kazakhstan. The legislation of the Republic of Kazakhstan on pension provision is based on the Constitution of the Republic of Kazakhstan and consists of the Law "On Pension Provision in the Republic of Kazakhstan" and other regulatory legal acts of the Republic of Kazakhstan.

According to Article 28 of the Constitution, a citizen of the Republic of Kazakhstan is guaranteed a minimum wage and pension, social security based on age, in case of illness, disability, loss of breadwinner and for other legitimate reasons.

The Law "On Pension Provision in the Republic of Kazakhstan" (hereinafter referred to as the Law) defines the legal and social foundations of pension provision for citizens in the Republic of Kazakhstan. The Law regulates the participation of government agencies, individuals and legal entities in the implementation of the constitutional right of citizens to pension provision.

The direct object of the offense is public relations regulated by the legislation of the Republic of Kazakhstan on pension provision.

Part 1 of the commented article establishes liability for violation by the unified accumulative pension fund (voluntary accumulative pension fund) of the terms and (or) the procedure and (or) the conditions for pension payments, transfers, and the procedure for concluding contracts on pension provision through voluntary pension contributions established by the legislation of the Republic of Kazakhstan on pension provision.

entails a fine on legal entities in the amount of four hundred monthly calculation indices.

they entail a fine on a legal entity in the amount of one hundred monthly calculation indices.

3. The acts provided for in the second part of this Article, committed repeatedly within a year after the imposition of an administrative penalty, –

they entail a fine on a legal entity in the amount of two hundred monthly calculation indices.

4. Failure to fulfill obligations to pay pensions and state benefits in full and (or) within the established time limits by officials of the Government for Citizens State Corporation –

entails a fine for officials in the amount of thirty monthly calculation indices.

entails a fine for legal entities in the amount of four hundred monthly calculation indices.

entails a warning.

7. The act provided for in part six of this article, committed repeatedly within a year after the imposition of an administrative penalty, –

entails a fine on legal entities in the amount of two hundred monthly calculation indices.

entails a fine on legal entities in the amount of one hundred monthly calculation indices.

they impose a fine on individuals in the amount of one hundred, on legal entities – in the amount of two hundred monthly calculation indices.

entails a fine for individuals in the amount of one hundred, for legal entities – in the amount of two hundred monthly calculation indices.

The generic object of an administrative offense is public relations related to the realization of the individual's right to pension provision.

The direct object of the offense is public relations regulated by the legislation of the Republic of Kazakhstan on pension provision.

According to paragraph 3 of Article 1 of the Law, a single accumulative pension fund is a legal entity engaged in activities aimed at attracting pension contributions and pension payments.The unified accumulative pension fund is created in the form of a joint-stock company and is a non-profit organization.

Types of contributions attracted by the unified accumulative pension fund:

- mandatory pension contributions - money paid in accordance with the Law in accordance with the procedure established by the legislation of the Republic of Kazakhstan;

- mandatory occupational pension contributions - money transferred by agents at their own expense to the unified accumulative pension fund in favor of employees engaged in work with harmful working conditions, whose professions are provided for by the list of industries, jobs, and professions of employees;

- voluntary pension contributions - money contributed by depositors on their own initiative to the unified accumulative pension fund and (or) voluntary accumulative pension fund in favor of the recipient of pension payments in accordance with the procedure established by the legislation of the Republic of Kazakhstan and the agreement on pension provision from voluntary pension contributions.

Other persons are prohibited from attracting mandatory pension contributions and mandatory occupational pension contributions.

The Unified Accumulative Pension Fund also provides pension payments.Pension payments:

by age – payments of money to individuals with at least six months of work experience as of January 1, 1998, carried out in proportion to their work experience;

for years of service – payment of money to military personnel, employees of special state and law enforcement agencies, the state courier service, as well as to persons whose rights to have special ranks, class ranks and wear uniforms have been abolished since January 1, 2012, in accordance with the Law;

from the unified accumulative pension fund and (or) the voluntary accumulative pension fund – payments of pension savings to recipients of pension payments;

from a voluntary funded pension fund – payment of money to individuals for whom voluntary pension contributions have been paid.

A voluntary accumulative pension fund is a professional participant in the securities market that carries out investment portfolio management activities on the basis of a license from an authorized body with the right to attract voluntary pension contributions (Clause 5, Article 1 of the Law).A voluntary accumulative pension fund is created in the form of a joint-stock company.

The Unified Accumulative Pension Fund and the voluntary accumulative pension fund use pension assets formed from mandatory pension contributions, mandatory occupational pension contributions and voluntary pension contributions exclusively for:

1) placement in financial instruments, the list of which is determined by the authorized body and the investment declaration;

2) implementation of pension payments in accordance with the legislation of the Republic of Kazakhstan;

3) transfer of pension savings to an insurance company under a pension annuity agreement in accordance with the procedure provided for by Law and a regulatory legal act of the authorized body;

4) transfer of pension savings due to voluntary pension contributions from a single accumulative pension fund to a voluntary accumulative pension fund, from a voluntary accumulative pension fund to a single accumulative pension fund, as well as from one voluntary accumulative pension fund to another voluntary accumulative pension fund;

5) refund of wrongly credited pension contributions and other wrongly credited money;

6) payment of a commission fee to a single accumulative pension fund or a voluntary accumulative pension fund in the cases and in the amount established by Law.

The terms, procedure, and conditions for pension payments, transfers, and the procedure for concluding contracts on pension provision through voluntary pension contributions are determined by Law and regulatory legal acts of authorized bodies.

The procedure for making pension payments from pension savings formed at the expense of mandatory pension contributions and mandatory occupational pension contributions from the unified accumulative pension fund is determined by the Rules approved by Resolution No. 1042 of the Government of the Republic of Kazakhstan dated October 2, 2013.

The procedure for transferring pension savings to an insurance company under a pension annuity agreement is defined by the Rules approved by Resolution No. 32 of the Board of the National Bank of the Republic of Kazakhstan dated February 26, 2014.

The objective side of the offense is the violation of the deadline, procedure, and conditions for pension payments, transfers, and the procedure for concluding pension contracts through voluntary pension contributions, which is expressed in the form of an action (inaction)..

The subject of the offense is a single accumulative pension fund or a voluntary accumulative pension fund.

The subjective side is characterized by both intentional and careless forms of guilt.

Part 2. The objective side of the offense provided for in part two of the commented article is the failure, late submission by the unified accumulative pension fund of the Government for Citizens State Corporation of information about depositors who have joined the pension provision agreement through mandatory pension contributions, mandatory occupational pension contributions, as well as the submission of false information about these depositors. An act can be expressed both in the form of an action and inaction.

The obligation to provide the above information is assigned to the unified accumulative pension fund on the basis of art. 37 of the Law. In accordance with this article, the unified accumulative pension fund sends an electronic notification about the opening of an individual pension account to the Government for Citizens State Corporation to enter information about the pension provision agreement through mandatory pension contributions and mandatory occupational pension contributions into the unified list of individuals who have concluded a pension provision agreement through mandatory pension contributions., mandatory occupational pension contributions.

An agreement on pension provision through mandatory pension contributions, mandatory occupational pension contributions is an affiliation agreement, the terms of which are accepted by the depositor (recipient) only by joining the proposed agreement as a whole.

The procedure for forming a single list of individuals who have concluded a pension insurance agreement through mandatory pension contributions, mandatory occupational pension contributions, a database of depositors (recipients) for mandatory pension contributions, and mandatory occupational pension contributions is determined by the Rules approved by Order No. 232 of the Minister of Labor and Social Protection of the Population of the Republic of Kazakhstan dated August 3, 2017. This order also approved the Rules for the exchange of information between the information systems of the central executive body and the unified accumulative pension fund on movements in individual pension accounts.

The subject of the offense is a single accumulative pension fund.

The subjective side is characterized by both intentional and careless forms of guilt.

Part 3 of the commented article defines as a qualifying feature the commission of a repeated act within a year after the imposition of an administrative penalty, provided for in Part 2 of art. 91 of the Administrative Code.

Part 4. The objective side of the offense provided for in Part four of Article 91 of the Administrative Code is the failure by officials of the Government for Citizens State Corporation to fulfill their obligations to pay pensions and state benefits in full and (or) within the established time limits and is expressed in the form of an action or omission.

The responsibilities of the Government for Citizens State Corporation for the payment of pensions and state benefits are provided for by the Law "On State Social Benefits for Disability and Survivor's Loss in the Republic of Kazakhstan", the Law "On State special benefits for persons who worked in underground and open-pit mining, in jobs with particularly harmful and particularly difficult working conditions or in jobs with harmful and difficult working conditions", the Law "On Pension provision in the Republic of Kazakhstan".

The procedure for the provision by the Government for Citizens State Corporation of state basic pension payments from budgetary funds, as well as the appointment and implementation of age-related pension payments, state social benefits for disability, survivor's loss, and state special benefits are determined by the Rules approved by the Order of the Minister of Health and Social Development of the Republic of Kazakhstan dated April 14, 2015 No. 223.

The subject of the offense is an official of the Government for Citizens State Corporation.

The subjective side is characterized by both intentional and careless forms of guilt.

Part 5. In order to protect the rights and interests of depositors (recipients), the unified accumulative pension fund is prohibited:

1) carrying out other entrepreneurial activities, with the exception of the types of activities provided for by Law;

2) the use of pension assets for purposes not provided for by the legislation of the Republic of Kazakhstan;

3) providing financial assistance free of charge from the own assets of the unified accumulative pension fund, with the exception of financial assistance to its employees in an amount not exceeding 100 times the monthly calculation index established for the relevant financial year by the law on the republican budget;

4) transfer of pension and (or) own assets as collateral;

5) issue of securities other than shares;

6) raising borrowed funds;

7) providing loans by any means;

8) issuing sureties and guarantees of any kind;

9) attracting persons with whom the unified accumulative pension fund has not concluded an employment contract or an agreement with the National Postal Operator to provide gratuitous consulting services to depositors (recipients) on the functioning of the pension system and investment portfolio management activities.;

10) participation in the creation and operation of legal entities, except in cases established by a regulatory legal act of the authorized body (art. 34 of the Law).

For the same purposes, a voluntary funded pension fund is prohibited from:

1) to make transactions, as a result of which the requirements established by the legislation of the Republic of Kazakhstan or the investment declaration will be violated;

2) to carry out business activities, with the exception of the types of activities established by Law;

3) use pension assets for purposes not provided for by the legislation of the Republic of Kazakhstan;

4) to make investment decisions on the gratuitous alienation of pension assets;

5) use pension assets to ensure the fulfillment of their own obligations or obligations of third parties not related to pension portfolio management activities;

6) sell (transfer) assets belonging to him to the pension assets;

7) sell assets on credit;

8) receive money or other property subject to repayment from pension assets on the terms of loan agreements, except in cases when transactions with financial instruments are made in the trading systems of the organizers of the auction in accordance with the investment declaration;

9) to acquire pension assets that he manages, except in cases of reimbursement of expenses and remuneration in accordance with the pension provision agreement at the expense of voluntary pension contributions and the investment declaration;

10) to indicate in advertising and mass media information on the profitability of pension assets of the voluntary accumulative pension fund for a period of less than one year;

11) pledge pension and (or) own assets;

12) issue securities other than shares;

13) provide loans by any means, except for the purchase of debt securities by a voluntary accumulative pension fund (art. 41 of the Law).

The implementation of transactions and operations by the unified accumulative pension fund or the voluntary accumulative pension fund in violation of the legislation of the Republic of Kazakhstan on pension provision forms the objective side of the administrative offense provided for in part five of the commented article. An act may be committed in the form of an action or omission.

The subject of the offense is a single accumulative pension fund or a voluntary accumulative pension fund.

The subjective side is characterized by both intentional and careless forms of guilt.

Part 6. The objective side of the administrative offense provided for in Part 6 of Article 91 of the Administrative Code is the failure or improper performance by an individual, an individual entrepreneur, a private notary, a private bailiff, a lawyer, or a legal entity of the duties provided for by the legislation of the Republic of Kazakhstan on pension provision.

An act is expressed in the form of an action (inaction), and can be committed in the form of:

Individuals, individual entrepreneurs, private notaries, private bailiffs, lawyers, and legal entities who have failed to perform or improperly performed their duties are the subjects of the offense.

The subjective side is characterized by both intentional and careless forms of guilt.

Part 7 of the commented article defines as a qualifying feature the commission of a repeated act within a year after the imposition of an administrative penalty, provided for in Part 6 of Article 91 of the Administrative Code.

It should be noted that according to the notes to Article 91 of the Administrative Code, a person is not subject to administrative liability under parts six and seven of this article if the amount of unpaid, untimely and (or) incompletely calculated, withheld (accrued) and (or) paid (transferred) mandatory pension contributions, mandatory occupational pension contributions amount to less than one monthly calculation index, established in accordance with the law in force on the date of detection of an administrative offense.

Part 8. Failure by banks and organizations engaged in certain types of banking operations to fulfill the obligations established by the legislation of the Republic of Kazakhstan on pension provision forms the objective side of the administrative offense provided for in part eight of the commented article.

An act may be committed through an action (inaction) in the form of:

The subject of the offense is a bank or an organization that performs certain types of banking operations.

The subjective side is characterized by both intentional and careless forms of guilt.

Part 9. The Unified Accumulative Pension Fund and the voluntary accumulative Pension Fund are prohibited from advertising activities that do not correspond to reality on the day of its publication (art. 56 of the Law).

The announcement or publication by a single accumulative pension fund or a voluntary accumulative pension fund in the mass media of an advertisement that does not correspond to reality on the day of publication forms the objective side of an administrative offense provided for in part nine of Article 91 of the Administrative Code and is expressed in the form of an action.

The subject of the offense is a single accumulative pension fund or a voluntary accumulative pension fund.

The subjective side of the offense is characterized by an intentional form of guilt. The inconsistency of the published advertisement with reality must be known to the guilty person.

Part 10 of the commented article establishes responsibility for non-compliance of the investment declaration of the voluntary accumulative pension fund with the requirements stipulated by the legislation of the Republic of Kazakhstan on pension provision to its content.

An investment declaration is a document defining the list of investment objects, goals, strategies, conditions and restrictions of investment activity in relation to pension assets, conditions for hedging and diversifying pension assets (clause 18 of Article 1 of the Law).

The objective side of the offense is expressed in the form of an action (inaction) and consists in non-compliance with the requirements of the legislation of the Republic of Kazakhstan on pension provision to the content of the investment declaration of the voluntary accumulative pension fund.

The subject of the offense is a voluntary funded pension fund.

The subjective side is characterized by both intentional and careless forms of guilt.

Part 11. The objective side of the administrative offense provided for in part eleven of the commented article is the failure to provide, as well as the repeated (two or more times within twelve consecutive calendar months) late provision by the unified accumulative pension fund or voluntary accumulative pension fund, the founders (shareholders) of the voluntary accumulative pension fund and (or) its affiliates, information or other requested information. information.

Cases of administrative offenses provided for in Part 11 of Article 91 of the Administrative Code are considered by the National Bank of the Republic of Kazakhstan. According to Article 70 of the Law of the Republic of Kazakhstan "On the National Bank of the Republic of Kazakhstan", in order to ensure the high-quality and timely performance of the functions assigned to the National Bank of Kazakhstan, the National Bank of Kazakhstan has the right to receive free of charge from any individuals and legal entities, as well as government agencies, the necessary information, including information constituting official, commercial, banking and other protected information. The law is a secret. At the same time, the information received is not subject to disclosure. Government agencies, financial and other organizations, their associations (unions), as well as individuals are required to provide, upon request from the National Bank of Kazakhstan, documents, financial statements, and, if necessary, other additional information necessary for the National Bank of Kazakhstan to perform its functions.

Based on this, it can be concluded that Part 11 of Article 91 of the Administrative Code refers to the failure to provide information specifically to the National Bank of the Republic of Kazakhstan. An unlawful act may be expressed in the form of an action or omission.

The subject of the offense is:

- unified accumulative pension fund;

- voluntary funded pension fund;

- founders (shareholders) of the voluntary accumulative pension fund. The founders and (or) shareholders of a voluntary accumulative pension fund may be individuals who are residents of the Republic of Kazakhstan, legal entities;

- affiliated persons of the voluntary accumulative pension fund - individuals or legal entities (with the exception of state bodies exercising control and supervisory functions within the scope of their powers, and the national management holding) who have the opportunity to directly and (or) indirectly determine decisions and (or) influence those made by each other (one of the persons) decisions, including by virtue of the concluded transaction. The presence of a national management holding company among the shareholders of a voluntary accumulative pension fund is not a basis for determining whether individuals are affiliated with each other.

The subjective side is characterized by both intentional and careless forms of guilt.

Part 12. In turn, the provision by a single accumulative pension fund or a voluntary accumulative pension fund, by the founders (shareholders) of a voluntary accumulative pension fund and (or) its affiliated persons of unreliable, as well as incomplete reporting, information or other requested information, entails liability under Part 12 of Article 91 of the Administrative Code.

The objective side is expressed in the form of an action and consists in the improper execution of a request for the provision of the required information. The requested information, unlike the objective side of Part 11 of the commented article, may be provided in a timely manner, but is unreliable or incomplete.

The subject of the offense is: the unified accumulative pension fund; the voluntary accumulative pension fund; the founders (shareholders) of the voluntary accumulative pension fund; affiliated persons of the voluntary accumulative pension fund.

The subjective side is characterized by both intentional and careless forms of guilt.

Cases of administrative offenses provided for in Article 91 of the Administrative Code are considered:

- state revenue authorities – according to parts six, seven and eight (Article 720 of the Administrative Code);

- The National Bank of the Republic of Kazakhstan – according to parts one, two, three, five, nine, ten, eleventh and twelfth (art. 724 of the Administrative Code);

- social protection authorities of the Republic of Kazakhstan – according to part four (art. 725 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.);

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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Article 91. Violation of the legislation of the Republic of Kazakhstan in the field of pension provision, as well as failure to fulfill obligations to pay state benefits of the Code of the Republic of Kazakhstan on Administrative Offenses

Article 91. Violation of the legislation of the Republic of Kazakhstan in the field of pension provision, as well as failure to fulfill obligations to pay state benefits of th...

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Article 39. Temporary performance of duties in a law enforcement service position The Law on Law Enforcement Service

Article 39. Temporary performance of duties in a law enforcement service positionThe Law on Law Enforcement Service 1. Due to official necessity, an employee may be temporari...

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Article 149. Non-fulfillment and (or) improper fulfillment of obligations to ensure the anti-terrorist protection of an object vulnerable to terrorism of the Code of the Republic of Kazakhstan on Administrative Offenses

Article 149. Non-fulfillment and (or) improper fulfillment of obligations to ensure the anti-terrorist protection of an object vulnerable to terrorism of the Code of the Repub...

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Article 140. Failure to fulfill the duties of raising a minor The Criminal Code of the Republic of Kazakhstan, the Criminal Code of the Republic of Kazakhstan

Article 140. Failure to fulfill the duties of raising a minor The Criminal Code of the Republic of Kazakhstan, the Criminal Code of the Republic of Kazakhstan1. Excluded by th...

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Article 139. Failure to fulfill obligations to pay funds for the maintenance of children, evasion from paying funds for the maintenance of disabled parents, an incapacitated spouse of the Criminal Code of the Republic of Kazakhstan, the Criminal Code of the Republic of Kazakhstan

Article 139. Failure to fulfill obligations to pay funds for the maintenance of children, evasion from paying funds for the maintenance of disabled parents, an incapacitated s...

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Article 17-5. Improper fulfillment of obligations to pay initial one-time, additional contributions The Law on the Insurance Benefit Guarantee Fund

Article 17-5. Improper fulfillment of obligations to pay initial one-time, additional contributionsThe Law on the Insurance Benefit Guarantee Fund 1. In case of non-payment o...

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Comment to article 149. Failure to perform and (or) improper performance of duties to ensure anti-terrorist protection and maintain an adequate level of security for an object vulnerable to terrorism The Code of the Republic of Kazakhstan on Administrative Offences

Comment to article 149. Failure to perform and (or) improper performance of duties to ensure anti-terrorist protection and maintain an adequate level of security for an object...

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Commentary to article 287. Non-fulfillment of obligations established by the tax legislation of the Republic of Kazakhstan by taxpayers during the export and import of goods, performance of works, provision of services in the Eurasian Economic Union, as well as non-fulfillment by persons of the requirements established by the legislation of the Republic of Kazakhstan The Code of the Republic of Kazakhstan on Administrative Offences

Commentary to article 287. Non-fulfillment of obligations established by the tax legislation of the Republic of Kazakhstan by taxpayers during the export and import of goods,...

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