NORMATIVE RESOLUTION OF THE SUPREME COURT OF THE REPUBLIC OF KAZAKHSTAN

of December 18, 2025 No. 7

About modification and amendments in the normative resolution of the Supreme Court of the Republic of Kazakhstan of January 24, 2020 No. 3 "About some questions of application by courts of the legislation on criminal offenses in the field of economic activity"

1. Bring the following changes and amendments in the above-stated normative resolution of the Supreme Court of the Republic of Kazakhstan:

Item 3 to state 1) in the following edition:

"3. In case of qualification of act under article 214 of the Criminal Code of Kazakhstan (further - UK) on the basis of lack of registration to courts should mean that state registration of the physical person performing private entrepreneurship without formation of legal entity consists directed by it on accounting as the individual entrepreneur in body of state revenues in the location of this person. Criminal liability for illegal entrepreneurship on the basis of lack of registration comes in cases when according to Item 2 of article 35 of the Entrepreneurial code the physical person owed be registered as the individual entrepreneur, but did not make it, and these acts caused major damage to the citizen, to the organization or the state or they are integrated to commercialization in large size or production, storage, transportation or sale of excise goods in considerable sizes.

At the same time courts need to consider that Items 3, of 3-1 article 35 of the Entrepreneurial code and the tax legislation provide cases when person performing the business activity having the right not to perform registration as the individual entrepreneur. Specified persons under article 214 UK are not brought to trial.";

Word in paragraph seven to "Article 214" shall be replaced with words 2) in Item 6 "to Articles 214, 214-1";

3) in Item 9:

in the paragraph the second the words "or administrative responsibility" shall be replaced with words "the responsibility or responsibility provided by the Code of Administrative Offences of the Republic of Kazakhstan (dalee-KOAP)";

third to state the paragraph in the following edition:

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info