Violation type

Number of Item

List of types of violations *

The violated rules of law

Methods of elimination of violations **

The responsibility types established by the laws of the Republic of Kazakhstan for the violated rules of law

1

2

3

4

5

6

Section 1. Violations of the law in case of receipt of funds in the budget (revenues)

Financial violations
***

1.1.1.1

Not transfer, incomplete transfer of the means arriving in republican and local budgets.

Item 1 of Article 90 of the Budget code of the Republic of Kazakhstan of December 4, 2008 (further - the Budget code).

Compensation of the caused damage ****

Administrative responsibility.
Part 1 of article 234 of the Code of the Republic of Kazakhstan of July 5, 2014 "About administrative offenses" (further – the Administrative Code).
Disciplinary responsibility.

Financial violations
***

1.1.1.2

Failure to provide of accuracy of the data, being in prison, their justification in case of return and (or) offset of excessively (mistakenly) paid amounts of tax, non-tax revenues, sales proceeds of fixed capital to the budget by the authorized bodies responsible for return from the budget and (or) offsetting of excessively (mistakenly) paid amounts of tax, non-tax revenues, sales proceeds of fixed capital in the budget, and also in case of return of excess of the value added tax, entailed unreasonable payment from the budget of the amounts of tax, non-tax sales proceeds of fixed capital of the budget.

Items 1, 2 Articles 94 of the Budget code, the subitem 2) Item 1 of Article 18, subitems 2) and 3) Item 1, Item 2 of Article 48, article 101-104 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code) (further – the Tax code).

Compensation of the caused damage.

Disciplinary responsibility.

Financial violations
***

1.1.1.3

Incomplete and (or) untimely payment of non-tax payments and sales proceeds of fixed capital in the budget, except for receipt of funds of the connected grants.

Item 1 of article 22 of the Law of the Republic of Kazakhstan of May 13, 2003 "About joint-stock companies", item 4 of article 140 of the Law of the Republic of Kazakhstan of March 1, 2011 "About state-owned property", the order of the Minister of Finance of the Republic of Kazakhstan of February 7, 2018 No. 136 "About approval of the list of the authorized bodies responsible for collection of receipts in the republican budget, for return from the budget and (or) offsetting of excessively (mistakenly) paid amounts in the budget of non-tax receipts, sales proceeds of fixed capital, transfers, repayment sums of budget credits, from sale of financial assets of the state, loans" (it is registered in the Register of state registration of regulatory legal acts No. 16423).

Compensation of the caused damage.

Administrative responsibility.
Article 205 Administrative Code.
Disciplinary responsibility.

Financial violations
***

1.1.1.4

Implementation of return of the paid income tax from the budget, based on the international treaty.

Article 672-675 of the Tax Code.

Compensation of the caused damage.

Disciplinary responsibility.

Financial violations
***

1.1.1.5

Understating of the rent by transfer of state-owned property to property employment (lease).

The order of the Minister of national economy of the Republic of Kazakhstan of March 17, 2015 No. 212 "About approval of Rules of transfer of state-owned property to property employment (lease)" (it is registered in the Register of state registration of regulatory legal acts No. 10467).

Compensation of the caused damage.

Disciplinary responsibility.

Financial violations
***

1.1.1.6

Non-compliance with the requirements establishing obligations of bodies of the state revenues, authorized bodies responsible for the collection of receipts in the budget which entailed incomplete and (or) untimely receipt of taxes, non-tax receipts, customs payments, sales proceeds of fixed capital and other obligatory payments in the budget.

Chapter 3 of the Tax code.

Compensation of the caused damage.

Disciplinary responsibility.

Financial violations
***

1.1.1.7

Unreasonable return of the excess of tax amount on value added referred in offsetting over the amount of the accrued tax.

Chapter 49 of the Tax code.

Compensation of the caused damage.

Disciplinary responsibility.

Financial violations
***

1.1.1.8

The rejection of measures which entailed concealment of the taxation objects.

Special part of the Tax code.

Compensation of the caused damage.

Disciplinary responsibility.

Financial violations
***

1.1.1.9

The rejection of measures which entailed evasion from payment of the taxes accrued (estimated) amounts and other obligatory payments in the budget.

Special part of the Tax code.

Compensation of the caused damage.

Disciplinary responsibility.

Financial violations
***

1.1.1.10

The rejection of measures which entailed understating of the amounts of taxes and other obligatory payments in the budget.

Special part of the Tax code.

Compensation of the caused damage.

Disciplinary responsibility.

Financial violations
***

1.1.1.11

The failure to provide of customs control which entailed doubtful declaring.

The special part Kodeksa of the Republic of Kazakhstan of December 26, 2017 "About customs regulation in the Republic of Kazakhstan (further – the Code about customs regulation).

Compensation of the caused damage.

Disciplinary responsibility.

Financial violations
***

1.1.1.12

Illegal application of privileges in case of customs payment and taxes.

Articles 79, 80 Codes about customs regulation.

Compensation of the caused damage.

Disciplinary responsibility.

Financial violations
***

1.1.1.13

The failure to provide of customs control which entailed understating of customs value of the goods imported on the territory of the Eurasian Economic Union.

The special part Kodeksa about customs regulation.

Compensation of the caused damage.

Disciplinary responsibility.

Financial violations
***

1.1.1.14

The failure to provide of customs control which entailed doubtful classification of goods.

The special part Kodeksa about customs regulation.

Compensation of the caused damage.

Disciplinary responsibility.

Violations of procedural nature *****

1.1.2.1

Failure to carry out and (or) accomplishment not in full authorized bodies of collections of receipts in the budget of tax, non-tax revenues, sales proceeds of fixed capital, not ensuring completeness of receipt in the budget of tax, non-tax revenues, sales proceeds of fixed capital.

Items 2, 3 Articles 94 of the Budget code, subitem 2) Item 1 of article 18 of the Tax Code; the subitem 8) Item 1 of the article 14 Code about customs regulation, the order of the Minister of Finance of the Republic of Kazakhstan of February 7, 2018 No. 136 "About approval of the list of the authorized bodies responsible for collection of receipts in the republican budget, for return from the budget and (or) offsetting of excessively (mistakenly) paid amounts in the budget of non-tax receipts, sales proceeds of fixed capital, transfers, repayment sums of budget credits, from sale of financial assets of the state, loans" (it is registered in the Register of state registration of regulatory legal acts No. 16423), resolutions of local executive bodies of area, the city of republican value, the capital, the area (the city of regional value) on approval of the list of the authorized bodies responsible for collection of receipts in the local budget, for return from the budget and (or) offsetting of excessively (mistakenly) paid amounts and the non-tax receipts exercising control of receipts in the budget, sales proceeds of fixed capital, transfers, repayment sums of budget credits, from sale of financial assets of the state, loans.

Reduction in compliance.

Disciplinary responsibility.

Violations of procedural nature *****

1.1.2.2

Violation of regulations of the industry legislation in the field of rehabilitation and bankruptcy, state regulation of production and turnover of separate types of oil products and excise goods.

Laws of the Republic of Kazakhstan:
of March 7, 2014 "About rehabilitation and bankruptcy";
of July 20, 2011 "About state regulation of production and turnover of separate types of oil products";
of March 1, 2011 "About state-owned property";
of November 15, 2010 "About state regulation of production and turnover of biofuel";
of June 12, 2003 "About state regulation of production and turnover of tobacco products";
of July 16, 1999 "About state regulation of production and turnover of ethyl alcohol and alcoholic products" and other regulatory legal acts.

Reduction in compliance.

Administrative responsibility.
Article 176-183, 281, 282, 283 Administrative Code.
Disciplinary responsibility.

Violations of procedural nature *****

1.1.2.3

Non-compliance with rules of carrying out calculations and money transfers in National fund of the Republic of Kazakhstan.

Item 5 of Article 23 of the Budget code, the order of the Government of the Republic of Kazakhstan of April 23, 2015 No. 267 "About approval of Rules of transfer of assets in National fund of the Republic of Kazakhstan and use of National fund of the Republic of Kazakhstan, and also forms and Rules of creation of the annual statement about forming and use of National fund of the Republic of Kazakhstan".

Reduction in compliance.

Disciplinary responsibility.

Violations of procedural nature *****

1.1.2.4

Illegal provision in lease, free use, trust management of objects of state-owned property.

Section 3 of the Law of the Republic of Kazakhstan of March 1, 2011 "About state-owned property".

Reduction in compliance.

Disciplinary responsibility.

Violations of procedural nature *****

1.1.2.5

Violation of procedure for transfer of the means arriving in republican and local budgets, including untimely, incomplete transfer of receipts in republican and local budgets.

Article 91 of the Budget code.

Reduction in compliance.

Administrative responsibility.
Part 1 of the article 234 Administrative Code.
Disciplinary responsibility.

Section 2. Violations of the law when using means

Chapter 1. Current expenses

Financial violations
***

2.1.1.1

Use of reserves of the Government of the Republic of Kazakhstan and local executive bodies not on purpose and for the needs which are not provided by decisions of the Government of the Republic of Kazakhstan and local executive bodies on assignment from reserve.

Article 20 of the Budget code, the order of the Government of the Republic of Kazakhstan of April 25, 2015 No. 325 "About approval of Rules of use of reserves of the Government of the Republic of Kazakhstan and local executive bodies and recognition voided some decisions of the Government of the Republic of Kazakhstan".

Compensation in the budget of the amounts of financial violations.

Disciplinary responsibility.