On some issues of the application of legislation by courts in cases of criminal offenses in the field of economic activity

Regulatory Resolution of the Supreme Court of the Republic of Kazakhstan dated January 24, 2020 No. 3.

     In order to ensure the correct application of legislation in cases of criminal offenses in the field of economic activity, the plenary session of the Supreme Court of the Republic of Kazakhstan decides to provide the following clarifications.

To draw the attention of the courts to the fact that the proper application of criminal legislation in the consideration of cases of criminal offenses in the field of economic activity ensures the protection of the rights and legitimate interests of individuals and legal entities, the legally protected interests of society and the state.

When considering criminal cases on illegal entrepreneurship, the courts should keep in mind that according to paragraph 1 of Article 10 of the Civil Code of the Republic of Kazakhstan (hereinafter referred to as the Civil Code) and paragraph 1 of Article 2 of the Entrepreneurial Code of the Republic of Kazakhstan (hereinafter referred to as the CC - Entrepreneurial Code) entrepreneurship is an independent, initiative activity of citizens, individuals and legal entities aimed at generating net income through the use of property, production, sale of goods, performance of works, provision of services, based on the right of private ownership (private entrepreneurship) or on the right of economic management or operational management of a state enterprise (state entrepreneurship).

     The footnote. Paragraph 2 as amended by the regulatory resolution of the Supreme Court of the Republic of Kazakhstan dated 11.12.2020 No. 6 (effective from the date of the first official publication).

When qualifying an act under Article 214 of the Criminal Code of the Republic of Kazakhstan (hereinafter referred to as the Criminal Code) on the basis of lack of registration, courts should keep in mind that the state registration of an individual engaged in private entrepreneurship without forming a legal entity consists in registering him as an individual entrepreneur with the state revenue authority at the location of this person. Criminal liability for illegal entrepreneurship on the basis of lack of registration occurs in cases where, according to paragraph 2 of Article 35 of the Entrepreneurial Code, an individual was required to register as an individual entrepreneur, but did not do so, and these acts caused major damage to a citizen, organization or state, or they involve the extraction of large-scale income or production, storage, transportation or sale of excisable goods on a significant scale.

      At the same time, the courts should take into account that paragraphs 3, 4 of Article 35 of the Entrepreneurial Code and tax legislation provide for cases when a person engaged in entrepreneurial activity has the right not to register as an individual entrepreneur. In accordance with paragraph 1 of Article 774 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget (Tax Code)", individuals engaged in entrepreneurial activity without registration as an individual entrepreneur who simultaneously meet the following conditions are recognized as payers of a single aggregate payment.:

     paid a single cumulative payment;

     they do not use the labor of hired workers;

     They provide services exclusively to individuals who are not tax agents, and (or) sell exclusively to individuals who are not tax agents agricultural products of their own production, with the exception of excisable products.

      Individuals engaged in entrepreneurial activities that comply with the requirements of paragraph 1 of Article 774 of the Tax Code are not subject to registration as individual entrepreneurs, and therefore these persons are not criminally liable under Article 214 of the Criminal Code.

According to Article 12 of the Law of the Republic of Kazakhstan dated April 17, 1995 No. 2198 "On State Registration of Legal Entities and Registration of branches and Representative Offices" (hereinafter referred to as the Law on State Registration), the document confirming the state registration of a legal entity is a certificate in the form established by the Ministry of Justice of the Republic of Kazakhstan.

The conduct of entrepreneurial activity by an individual after being de-registered as an individual entrepreneur with the registration authority (paragraph 4 of Article 38 of the Entrepreneurial Code), by a legal entity after entering information on termination of activity into the National Register of Business Identification Numbers (article 16 of the Law on State Registration) is recognized as illegal entrepreneurship on the grounds of lack of registration.

When deciding on the presence of signs of entrepreneurial activity in a person's actions without a license required for such activity or in violation of the legislation of the Republic of Kazakhstan on permits and notifications, courts should keep in mind that the Law of the Republic of Kazakhstan dated May 16, 2014 No. 202-V "On Permits and Notifications" (hereinafter – the Law on Permits and notifications) identify the types of activities or actions (operations) for which a permissive or notification procedure is established.

      The list of activities, actions (operations) established by the Law on Permits and Notifications, for which a permit or notification procedure is established, is exhaustive and cannot be interpreted broadly.

       The permissive procedure consists in establishing the obligation of a person to have a valid permit of the appropriate category (first or second) before starting an activity or actions (operations).

      The notification procedure consists in establishing the obligation of an individual or legal entity to notify the state body responsible for receiving notifications about this procedure before starting an activity or action.

      Courts should keep in mind that compliance with the permissive or notification procedure must take place before the start of activities or actions, subsequent receipt of permission or notification does not exempt a person from criminal liability under Article 214 of the Criminal Code.

       It should be borne in mind that, according to article 26 of the Law on Permits and Notifications, a permit and/or an attachment to a permit are considered issued if the licensing authority has delayed their issuance, with the exception of the cases provided for in paragraph 3 of Article 26 of the Law on Permits and Notifications.

      Failure by the licensee to comply with the requirements of Article 33 of the Law on Permits and Notices of License Renewal and/or the License annex does not entail criminal liability under Article 214 of the Criminal Code.

In criminal cases involving illegal banking activities (banking operations), courts should take into account that a bank is a legal entity that is a commercial organization that, in accordance with the Law of the Republic of Kazakhstan dated August 31, 1995 No. 2444 "On Banks and Banking Activities in the Republic of Kazakhstan" (hereinafter referred to as the Law on Banks), is authorized to carry out banking activities by conducting banking and other operations listed in the said law.

     The official status of the bank is determined by the state registration of a legal entity as a bank in the Government for Citizens State Corporation and the availability of a license from the authorized body for regulation, control and supervision of the financial market and financial organizations (hereinafter referred to as the authorized body) to conduct banking operations.

      A legal entity that does not have the official status of a bank cannot be called a "bank" or characterize itself as engaged in banking activities. However, in accordance with article 5 of the Law on Banks, a legal entity that is not a bank is authorized to conduct certain types of banking operations based on a license from an authorized body or the National Bank, or in accordance with the laws of the Republic of Kazakhstan.

In cases of illegal collection activities, it should be assumed that according to subparagraph 6) of Article 1 of the Law of the Republic of Kazakhstan dated May 6, 2017 No. 62-VI "On Collection Activities" (hereinafter referred to as the Law on Collection Activities), collection activities are the activities of a collection agency aimed at pre–trial debt collection and settlement, and also to collect information related to debt.

      According to paragraph 2 of Article 3 of the Law on Collection Activities, a legal entity that is not included in the register of collection agencies is not entitled to carry out collection activities, characterize itself as engaged in collection activities, and also use the words "collection agency" in its name, words derived from them, suggesting that it carries out collection activities.

      In order to carry out collection activities, a legal entity must register in accordance with the procedure established by article 7 of the Law on Collection Activities.

The first part of Article 214 of the Criminal Code provides for criminal liability for engaging in prohibited types of entrepreneurial activity.

     Prohibited activities are those for which criminal or administrative liability has been established.

      If a person engages in prohibited types of business activities, criminal liability arises directly for this criminal offense, for example, for the illegal manufacture, processing, storage, transportation for the purpose of sale or sale of narcotic drugs, psychotropic substances, and their analogues, which does not require additional qualifications under Article 214 of the Criminal Code.

Criminal liability under the first part of Article 214 of the Criminal Code occurs when carrying out entrepreneurial activities, banking (banking operations), microfinance or collection activities without registration, as well as without a license mandatory for such activities, or in violation of the legislation of the Republic of Kazakhstan on permits and notifications, as well as for engaging in prohibited types of entrepreneurial activities, if these acts caused major damage to a citizen, organization, or state is either associated with the extraction of large-scale income or production, storage, transportation or sale of excisable goods on a significant scale, and under the second part of Article 214 of the Criminal Code - for the same acts committed by a criminal group involving the extraction of income on a particularly large scale, repeatedly.

      Major damage, large amount or especially large amount of income, significant amount of goods are determined in accordance with Article 3 of the Criminal Code, as amended at the time of the commission of a criminal offense.

      When determining the property income of an individual, the provisions of paragraph 1 of Article 330 of the Tax Code should be followed.

     In this case, income is the entire amount of money or the value of other property received from the sale of goods (works, services) without deduction of expenses related to the implementation of illegal business activities.

       The list of excisable goods is established by Article 462 of the Tax Code.

The courts need to keep in mind that according to the third part of Article 13 of the Criminal Code, when carrying out illegal business activities in the form of organizing illegal gambling with the extraction of large or especially large income, there is no set of criminal offenses provided for in Articles 214 and 307 of the Criminal Code, and criminal liability occurs under Article 307 of the Criminal Code, which is in relation to Article 214 of the Criminal Code a special norm.

      Illegal medical and pharmaceutical activities, in the absence of the consequences provided for in Article 322 of the Criminal Code, entail liability under the relevant part of Article 214 of the Criminal Code if this activity has caused major damage to a citizen, organization or state, or is associated with the extraction of income on a large or especially large scale, or with the production, storage, transportation, or sale of excisable significant amount of goods.

       If the specified activity entailed the consequences provided for in both Article 214 of the Criminal Code and Article 322 of the Criminal Code, then the actions of the guilty person are subject to qualification according to the totality of criminal offenses.

If, in carrying out illegal business activities, a person unlawfully uses someone else's trademark, service mark, brand name, appellation of origin or similar designations for similar goods or services, then if there are signs of a criminal offense provided for in Article 222 of the Criminal Code, this act must be qualified according to the totality of criminal offenses provided for in Articles 214 and 222. UK.

The objective side of the criminal offense provided for in the first part of Article 216 of the Criminal Code is expressed in the commission of actions to issue invoices without actually performing work, rendering services, or shipping goods in order to obtain property benefits that have caused major damage to a citizen, organization, or state.

     When considering criminal cases, it must be proved that a private business entity issued an invoice without actually performing work, providing services, or shipping goods. The court is obliged to examine evidence indicating that a private business entity has relevant assets, buildings, vehicles on the right of ownership or lease and other grounds, material and labor resources, without which it is impossible to perform work and provide services. If a private business entity has provided services through the involvement of a contractor, evidence confirming the provision of such services by the direct contractor is subject to research and evaluation.

     If the subject of the transaction is a product, then it is necessary to examine the documents confirming its production or purchase from third parties, including payment for the purchase and sale of goods. The subject of research and evaluation may be documents confirming the transportation costs of shipping the goods.

The subject of the criminal offense provided for in Article 216 of the Criminal Code are private business entities, which include citizens, candace, non-residents, stateless persons engaged in entrepreneurial activities, as well as persons performing managerial functions in non-governmental commercial legal entities.

      A person who is not a private business entity and participated in the commission of an act provided for in article 216 of the Criminal Code is criminally liable, respectively, as its organizer, instigator or accomplice.

     The footnote. Paragraph 14 as amended by the regulatory resolution of the Supreme Court of the Republic of Kazakhstan dated 11.12.2020 No. 6 (effective from the date of the first official publication).

Issuing multiple invoices without actually performing work, rendering services, or shipping goods, covered by a single intent, constitutes one ongoing criminal offense.

      When issuing several fictitious invoices to various counterparties and qualifying these actions by the criminal prosecution authority as one ongoing criminal offense, the courts should check whether the perpetrator has a single intention. If the commission of these actions is not connected with a single intent and forms a repetition, then if the amount of damage in respect of each counterparty is not reached to the amount specified in paragraph 38) of Article 3 of the Criminal Code, the defendant's actions should be qualified as an administrative offense.

      The commission of two or more acts unrelated to a single intent constitutes a repetition of criminal offenses and is subject to qualification under paragraph 1) of the second part of Article 216 of the Criminal Code.

The courts should keep in mind that when passing a guilty verdict or a decision to terminate proceedings on a non-rehabilitating basis under Article 216 of the Criminal Code, a transaction confirmed by a fictitious invoice, in accordance with paragraph 2 of Article 158 of the Civil Code, is void. It is not required for tax authorities to file lawsuits challenging transactions confirmed by fictitious invoices. Additional amounts of taxes are charged by the tax authority on the basis of a conviction that has entered into legal force or a decision to terminate proceedings on a non-rehabilitating basis, which provides a legal assessment of the illegal actions of a person to issue invoices without actually performing work, rendering services, or shipping goods.

If actions to issue fictitious invoices involve the commission of other criminal offenses in the field of economic activity, then in accordance with the requirements of articles 24 and 113 of the Criminal Procedure Code of the Republic of Kazakhstan (hereinafter referred to as the CPC), the circumstances of the use of fictitious invoices by counterparties, their complicity in the statement, and also, the complicity of a private business entity that issued a fictitious invoice in the commission of both economic and other criminal offenses.

Damage caused as a result of actions to issue invoices without actually performing work, rendering services, or shipping goods is the amount of tax and other mandatory payments that the counterparty has evaded, or the amount of credit, income, stolen funds, or property benefits.

     The amount of unpaid taxes and other mandatory payments is determined based on a set of evidence, including a tax audit report, a specialist's (expert's) opinion, and other evidence.

      If the consequences in the form of causing major or especially major damage to a citizen, organization, or state did not occur due to circumstances beyond the control of the perpetrator, then if the private business entity proves the purpose of extracting property benefits with causing major or especially major damage to the citizen, organization, or state, his actions constitute an attempt to commit a criminal offense under article 216 of the Criminal Code.

In relation to Article 218 of the Criminal Code, the legalization (laundering) of money and (or) other criminally obtained property should not be understood as any disposal of money or other property obtained by committing a criminal offense, but only their involvement in legal circulation through transactions in the form of conversion or transfer of property representing proceeds from criminal offenses., or the possession and use of such property, concealment or concealment of its true nature, source, location, method of disposal, movement, rights to property or its accessories, if the person knows that such property represents proceeds from criminal offenses, as well as mediation in the legalization of money and (or) other property obtained by criminal means.

      At the same time, the courts should also be guided by the explanations contained in paragraph 3 of the Regulatory Resolution of the Supreme Court of the Republic of Kazakhstan dated July 11, 2003 No. 8 "On judicial practice in cases of embezzlement" that the disposal of stolen property by the guilty at their discretion (sale or gratuitous transfer to other persons, damage, dismantling, destruction, etc.) does not constitute an independent criminal offense and does not require additional qualifications.

In order to bring to justice persons involved in the legalization of money and other property acquired by criminal means, it is necessary for them to be aware of the fact that a financial transaction or other transaction involving them, as well as entrepreneurial or other economic activities are carried out with money or other property acquired by criminal means, and the desire to commit such actions.

     A mandatory feature of the subjective side of a criminal offense is the presence of a special purpose for financial transactions and other transactions involving money or other property acquired through criminal means, making lawful the possession, use and disposal of said money or other property.

In relation to Article 218 of the Criminal Code, a conversion transaction is understood to mean transactions for the legalization of money or other property obtained by criminal means, aimed at establishing, changing or terminating civil rights and obligations, as well as creating the appearance of the emergence or transfer of civil rights and obligations.

      At the same time, financial transactions and transactions knowingly conceal the connection of legalized money or other property with a criminal offense, are aimed at concealing the fact of criminal acquisition of property and ensuring its open circulation.

Criminal liability under the first part of Article 219 of the Criminal Code occurs if an individual entrepreneur or the head of an organization receives a loan, grants, or preferential credit conditions by providing a bank or other lender with knowingly false information about the economic situation, financial condition, or collateral of an individual entrepreneur or organization, or other circumstances essential to obtaining a loan, grants, preferential terms of lending, as well as failure to inform the bank or other lender about the occurrence of circumstances that may lead to the termination of lending, subsidization, cancellation of benefits or limitation of the amount of allocated loans or subsidies, if these acts have caused major damage.

     When considering cases of illegal obtaining of loans or subsidies and deciding whether deliberately false information was essential for obtaining loans, subsidies or preferential credit conditions, it is necessary to find out whether the person had a real opportunity to obtain them without providing false information on the basis of other information provided to the lender that corresponds to reality.

     If the court finds that sufficient information corresponding to reality has been provided to obtain a loan, then providing, along with reliable, other false information does not constitute an illegal loan.

      According to the second part of Article 219 of the Criminal Code, a person is subject to criminal liability if a budget loan is not used for its intended purpose, if this act has caused major damage to a citizen, organization or state.

      According to paragraph 3 of Article 12 of the Budget Code of the Republic of Kazakhstan, budget loans are money allocated from the budget on a refundable, urgent and fee-based basis, therefore, when considering cases under the second part of Article 219 of the Criminal Code, the court is obliged to establish the source of credit.

      The subject of a criminal offense under Article 219 of the Criminal Code is an individual entrepreneur or the head of an organization.

      Actions provided for in Article 219 of the Criminal Code entail criminal liability, regardless of the fact of repayment of an illegally obtained loan, subsidies, or a misused budget loan, with the exception of the cases provided for in the note to this article.

      In relation to Article 219 of the Criminal Code, damage should be understood as the amount of loans received and the bank's remuneration.

The composition of the criminal offense provided for in Article 231 of the Criminal Code is the forgery of individual elements of money or securities (for example, making changes to the nominal value of genuine banknotes or securities, otherwise changing their contents, numbers, series and other details), and their illegal manufacture.

     The sale of knowingly counterfeit money or securities consists in using them as a means of payment when paying for goods and services, as well as when fulfilling obligations under barter, gift, loan agreements, compensation for damage and their inclusion in civil circulation in another form.

      The sale of knowingly counterfeit money or securities committed for the purpose of illegally seizing someone else's property must be qualified according to the totality of criminal offenses provided for in Articles 190 and 231 of the Criminal Code.

     The use of souvenirs, medallions, postcards, art, photographic and other items made in the form of banknotes or securities as a means of deception in the illegal acquisition of other people's property is qualified as fraud.

     The actions of a person who has taken possession of someone else's property using counterfeit banknotes and securities that differ from genuine banknotes and securities are also qualified as fraud.

The large size of counterfeit banknotes and coins of the National Bank, government securities or other securities in the currency of the Republic of Kazakhstan or foreign currency or securities in foreign currency is determined in accordance with paragraph 38) of Article 3 of the Criminal Code, as amended at the time of the commission of a criminal offense.

In cases of crimes provided for in Article 235 of the Criminal Code, courts should take into account that according to the Law of the Republic of Kazakhstan dated July 2, 2018 No. 167-VI "On Currency Regulation and Currency Control" (hereinafter referred to as the Law on Currency Regulation), the repatriation of national and (or) foreign currency for export or import consists in crediting to bank accounts with authorized banks:

     proceeds in national and (or) foreign currency from exports;

     national and (or) foreign currency transferred by a resident in favor of a non-resident for making import payments in cases of non-fulfillment or incomplete fulfillment of obligations by a non-resident.

      Authorized banks are banks and organizations established in the Republic of Kazakhstan that carry out certain types of banking operations (with the exception of authorized organizations), as well as branches of foreign banks operating in the Republic of Kazakhstan that carry out foreign exchange transactions.

The commission of a criminal offense provided for in Article 235 of the Criminal Code, involving tax evasion and (or) other mandatory payments to the budget from organizations, is qualified by the totality of criminal offenses provided for in Articles 235 and 245 of the Criminal Code.

When considering criminal cases of tax evasion and (or) other mandatory payments to the budget, courts should keep in mind that the norms of the Tax Code define the types of taxes and mandatory payments to the budget, the timing of their payment, and the objects of taxation and payments.

A mandatory feature of the composition of criminal offenses provided for in Articles 244 and 245 of the Criminal Code is a large or especially large amount of unpaid taxes and (or) other mandatory payments to the budget, determined in accordance with paragraphs 3) and 38) of Article 3 of the Criminal Code, as amended at the time of their commission.

     The amount of unpaid taxes and (or) other mandatory payments to the budget is determined on the basis of a set of evidence, including a tax audit report, expert opinion and other evidence, regardless of the type of tax and mandatory payment and the timing of their payment, with the total amount for the entire period of non-payment imputed.

Tax evasion and/or other mandatory payments to the budget are committed only with direct intent. At the same time, a citizen, in order to evade taxes and payments, intentionally does not provide an income declaration, although he is obliged to do so, or enters into the declaration or other documents related to the calculation or payment of taxes and (or) other mandatory payments to the budget, deliberately distorted data on income or expenses, or on property., subject to taxation.

     Tax evasion and (or) other mandatory payments to the budget from organizations is committed by failing to submit a declaration when filing a declaration is mandatory, or by making deliberately distorted data on income and (or) expenses in the declaration, by concealing other taxable items and (or) other mandatory payments.

In case of tax evasion and (or) other mandatory payments to the budget using invoices without actually performing work, rendering services, or shipping goods, it is necessary to establish whether or not the tax evader and the person who provided fictitious invoices are complicit in the commission of criminal offenses provided for in articles 216 and 244, or 245 CC.

      When detaining a person who has issued fictitious invoices and/or cashed out funds on them, as well as in other cases requiring urgent investigative actions, failure to comply with which may result in the concealment or destruction of documents, the body conducting the criminal process, within the framework of the pre-trial investigation initiated in accordance with the second part of Article 122 of the CPC, has the right initiate a tax audit of the person to whom fictitious invoices were issued, involve a specialist, or appoint a forensic economic examination.

     The footnote. Paragraph 29 as amended by the regulatory resolution of the Supreme Court of the Republic of Kazakhstan dated 11.12.2020 No. 6 (effective from the date of the first official publication).

The footnote. Paragraph 29 as amended by the regulatory resolution of the Supreme Court of the Republic of Kazakhstan dated 11.12.2020 No. 6 (effective from the date of the first official publication).

The indictment in criminal cases under Articles 244 and 245 of the Criminal Code must contain the norms of tax legislation, as amended at the time of the commission of the criminal offense, violated by the accused, the deadlines for submitting tax returns and (or) other mandatory payments to the budget, and the deadlines for their payment. In the absence of such data in the indictment, the court, at a preliminary hearing, must recognize these circumstances as significant violations of the criminal procedure legislation that prevent the appointment of the main trial, and decide whether to return the case to the prosecutor in accordance with article 323 of the CPC.

The release of a person from criminal liability on the basis of the notes to Articles 244 and 245 of the Criminal Code (with the exception of an act committed by a criminal group – part three of Article 245 of the Criminal Code) can take place only with full compensation for damage by paying taxes and (or) other mandatory payments to the budget, as well as penalties established by the legislation of the Republic of Kazakhstan. Partial compensation for damage and the obligations of the guilty person to compensate for the damage in the future are not grounds for his release from criminal liability.

Depending on the type of taxes and other mandatory payments to the budget, the Tax Code provides for different deadlines for submitting declarations and different deadlines for paying taxes. Courts should keep in mind that the deadline for submitting a declaration and the deadline for paying taxes and other mandatory payments to the budget may not coincide. The date of termination of the criminal offense provided for in Articles 244, 245 of the Criminal Code is the day following the last day of the tax payment deadline (payment to the budget) established by tax legislation.

The subject of a criminal offense provided for in Article 247 of the Criminal Code is an employee of a state body or a state organization who is not a person authorized to perform state functions or a person equivalent to him, as well as an employee of a non-governmental organization who does not perform managerial functions. It does not matter whether the employee performed his duties permanently, temporarily or under special authority, during working hours or other times. In each case, the courts should find out whether the scope of his duties included the performance of work or the provision of services for which illegal remuneration was received.

When sentencing a person who has committed a criminal offense in the field of economic activity, the court, in accordance with part three of Article 50 of the Criminal Code, should discuss the application of additional punishment to the perpetrator in the form of deprivation of the right to hold a certain position or engage in a certain activity. When imposing additional punishment, the sentence must specify which position is prohibited from holding or which activity is prohibited from engaging in and for how long. Additional punishment in the form of deprivation of the right to hold a certain position or engage in a certain activity may be imposed in cases where it is not provided for by the sanction of the article of the Special Part of the Criminal Code.

The income received as a result of committing a criminal offense in the sphere of economic activity is subject to recovery from the perpetrator and conversion to state income as a result of unjustified enrichment acquired by criminal means.

     In cases of receiving illegal remuneration (Article 247 of the Criminal Code), money and other property received by the guilty person as remuneration must be returned to their owner in cases where he mistakenly believed that he had paid for work or services outside the scope of the convicted person's duties.

     Money and other valuables recognized as material evidence are subject to return to their owner if, prior to their transfer, he reported to the relevant authorities that illegal remuneration had been extorted from him.

In accordance with paragraph 4) According to the third part of Article 118 of the CPC, property and items directly used to extract income from illegal business activities, recognized as material evidence, are subject to state revenue.

      Physical evidence in the form of counterfeit money and securities in cases provided for in Article 231 of the Criminal Code is subject to mandatory destruction. Individual samples may be transferred to the relevant expert institutions and authorized units of law enforcement and special agencies, to the National Bank of the Republic of Kazakhstan, upon their request, to create a database necessary for conducting examinations and other studies.

Invalidate them:

      1) Regulatory Resolution of the Supreme Court of the Republic of Kazakhstan dated June 18, 2004 No. 2 "On certain issues of qualification of criminal offenses in the sphere of economic activity";

      2) Paragraph 13 of the regulatory resolution of the Supreme Court of the Republic of Kazakhstan dated April 21, 2011 No. 1 "On Amendments and additions to certain regulatory Resolutions of the Supreme Court of the Republic of Kazakhstan";

      3) Regulatory Resolution of the Supreme Court of the Republic of Kazakhstan dated April 4, 2014 No. 1 "On Amendments and Additions to the Regulatory Resolution of the Supreme Court of the Republic of Kazakhstan dated June 18, 2004 No. 2 "On certain issues of qualification of crimes in the sphere of economic activity";

      4) Regulatory Resolution of the Supreme Court of the Republic of Kazakhstan dated July 7, 2016 No. 5 "On Amendments and additions to certain regulatory Resolutions of the Supreme Court of the Republic of Kazakhstan".

According to article 4 of the Constitution of the Republic of Kazakhstan, this regulatory resolution is included in the current law, is generally binding and enters into force from the date of the first official publication.  

     Chairman of the Supreme Court of the Republic of Kazakhstan

J. Asanov

     Judge of the Supreme Court of the Republic of Kazakhstan, Secretary of the plenary session

G. Almagambetova

© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan  

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