Violation code

Violation type

List of violations

The precepts of law regulating qualification of violation

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 in the sphere of forming and receipt of budget incomes

1

1.1.1.1.

financial violation

The failure to provide of reliability and justification of return (offsetting) of excessively (mistakenly) paid receipts to the budget (tax, non-tax, from sale of fixed capital) which entailed unreasonable payment of means from the budget.

Item 6 of Article 107 of the Budget code of the Republic of Kazakhstan of March 15, 2025 (further – the Budget code),

subitems 2), 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" (further – the Code about taxes),

Item 1 of Article 120, Items 1, 2 Articles 122, Items 1, 2 Articles 123, Item 5 of article 126 of the Tax Code of the Republic of Kazakhstan of July 18, 2025 (further – the Tax code) 1.

Compensation

Disciplinary responsibility

2

1.1.1.2.

financial violation

The incomplete transfer in the budget of non-tax receipts and sales proceeds of fixed capital (except means of the connected grants) which entailed short-reception of budget receipts.

Item 7 of Article 52 of the Budget code, Item 1 of article 22 of the Law of the Republic of Kazakhstan of May 13, 2003 "About joint-stock companies" (further – the Law "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" (further – the Law "About State-owned Property"),

Order of the deputy. The Minister of Finance of the Republic of Kazakhstan of May 15, 2025 "About approval of the list of authorized bodies on non-tax receipts in the republican budget, National Fund of the Republic of Kazakhstan, Fund of compensation by the victim, Special state fund and the authorized state bodies responsible for collection and exercising control of sales proceeds of fixed capital, transfers, repayment sums of budget credits, from sale of financial assets of the state, loans by non-tax receipts".

Compensation

Administrative responsibility. Article 205 of the Code of the Republic of Kazakhstan "About administrative offenses" (further – the Administrative Code)

3

1.1.1.3.

financial violation

Illegal return of the paid income tax to the nonresident from the budget based on the international treaty.

Article 672-675 of the Code about taxes,

Item 1 of Article 698, Articles 699, 700, Items 1, 2 Articles 701, Item 5 of article 706 of the Tax Code.

Compensation

Disciplinary responsibility

4

1.1.1.4.

financial violation

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

Item 49, the subitem 2) Item 17, the subitems 1), 2) Item 52 of Rules of transfer of state-owned property to property employment (lease) approved by the Order of the Minister of national economy of the Republic of Kazakhstan of March 17, 2015 (further - Rules of transfer of state-owned property to property employment),

article 74 of the Law "About State-owned Property".

(Compensation / recovery / reflection on accounting)

Disciplinary responsibility

5

1.1.1.5.

financial violation

Non-compliance with the state revenues by bodies, authorized bodies responsible for collection of receipts in the budget, the established obligations on ensuring completeness and timeliness of collection and transfer of the income in the budget.

Item 7 of Article 52 of the Budget code,

subitem 2) Item 1 of Article 18, subitems 11), 13) Item 2 of Article 19, Items 1, 2 Articles 22, Item 1 of article 26 of the Code on taxes,

Articles 174, 178 Tax codes.

(Compensation / recovery / reflection on accounting)

Disciplinary responsibility

6

1.1.1.6.

financial violation

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 Code about taxes, including subitems 1), 2) Item 2 of Article 429, the subitem 1) Articles 430, Articles 431, 432, 434-436,

article 125-128, 510 of the Tax Code.

(Compensation / recovery / reflection on accounting)

Disciplinary responsibility

7

1.1.1.7.

financial violation

The non-use of the established forms or measures of customs control which entailed doubtful declaring of objects of customs control.

The subitem 1) Item 2 of Article 12, the subitem 5) Item 1 of Article 14, Item 2 of Article 393, Article 394, Article 407, Item 1 of article 409 of the Code of the Republic of Kazakhstan of December 26, 2017 "About customs regulation in the Republic of Kazakhstan" (further – the Customs code).

(Compensation / recovery / reflection on accounting)

Disciplinary responsibility

8

1.1.1.8.

financial violation

The illegal application of privileges on customs payment and taxes which entailed incomplete payment of the obligatory amounts.

Item 1 of Article 79, Article 80, Item 1 of Article 124, Item 11 of Article 202, subitem 2) Item 11 of Article 216, subitem of 1 Item 2, item 4 of Article 221, subitem 5) Item 7 of Article 306, Article 400 of the Customs code,

Articles 451, 479, 554 Tax codes.

(Compensation / recovery / reflection on accounting)

Disciplinary responsibility

9

1.1.1.9.

financial violation

The violation of procedure for control of customs value of imported goods which entailed it understating.

Items 9-14 of Article 65, Item 1 of Article 396 of the Customs code.

(Compensation / recovery / reflection on accounting)

Disciplinary responsibility

10

1.1.1.10.

financial violation

The untimely identification of the wrong classification of goods which entailed doubtful reference of these goods according to the Commodity nomenclature of foreign economic activity.

Items 2-3 of Article 40, Items 1, 3 Articles 41, Item 9 of Article 409 of the Customs code.

(Compensation / recovery / reflection on accounting)

Disciplinary responsibility

11

1.1.1.11.

financial violation

The understating of the amounts of taxes and (or) other obligatory payments in the budget in case of their calculation which entailed incomplete payment.

Subitems 3), 5) Item 2 of Article 36, Articles 37, 57 Codes about taxes,

subitems 1) 2) Item 2 of Article 27, Item 1 of article 246 of the Social Code of the Republic of Kazakhstan of April 20, 2023 (further – the Social Code),

Item 2 of Article 4, Item 1 of Article 5, Article 26, Item 2 of Article 30, Articles 59, 61, subitems 3), 6) Item 2, subitem 1) Item 3 of article 62 of the Tax Code.

Compensation

Administrative responsibility. Article 278 Administrative Code.

12

1.1.1.12.

financial violation

Not deduction or incomplete deduction by the tax agent of the taxes which are subject to budget contribution, or untimely transfer of the withheld amounts.

Item 2 of Article 308, Item 1 of Article 311, Items 2, 3 Articles 353, article 647 of the Code about taxes,

Items 3, 4, 8th Articles 440, subitems 1), 2) Item 1, Item 2 of Article 683, subitems of 1)-3) of Item 1 of article 684 of the Tax Code.

Compensation

Administrative responsibility. Article 279 Administrative Code.

13

1.1.1.13.

financial violation

Failure to provide of completeness or timeliness of transfer and distribution of receipts of the budget, or non-compliance with established procedure of their rekonvertation, return (offsetting) of excessively (mistakenly) paid amounts that led to misstatement of budget receipts.

Article 107 of the Budget code.

(Compensation / recovery / reflection on accounting)

Disciplinary responsibility

14

1.1.2.1

violation of procedural nature

Non-execution or improper execution of state revenues by bodies, authorized body of powers on ensuring receipts of taxes and payments in the budget, to control of correctness of calculation, completeness of collection and timeliness of payment transfer in the budget.

Items 2, 7th Articles 52, Article 107 of the Budget code,

subitem 2) Item 1 of article 18 of the Code on taxes,

subitem 2) Item 2 of Article 12 of the Customs code,

The list of authorized bodies on non-tax receipts in the republican budget, National Fund of the Republic of Kazakhstan, Fund of compensation by the victim, Special state fund and the authorized state bodies responsible for collection and exercising control of sales proceeds of fixed capital, transfers, repayment sums of budget credits, from sale of financial assets of the state, loans by non-tax receipts, the deputy approved by the order. The Minister of Finance of the Republic of Kazakhstan of May 15, 2025,

Article 42, Item 2 of Article 43, Item 1 of Article 90, Item 1 of article 178 of the Tax Code.

Reduction in compliance

Disciplinary responsibility