LAW OF THE REPUBLIC OF KAZAKHSTAN

of June 30, 2010 No. 297-IV ZRK

About modification and amendments in some legal acts of the Republic of Kazakhstan concerning customs regulation and the taxation

List of amending documents

Article 1. Make changes and additions to the following legal acts of the Republic of Kazakhstan:

1. In the Civil code of the Republic of Kazakhstan (General part) accepted by the Supreme Council of the Republic of Kazakhstan on December 27, 1994 (Sheets of the Supreme Council of the Republic of Kazakhstan, 1994, No. 23-24 (appendix); 1995, No. 15-16, of Art. 109; No. 20, Art. 121; Sheets of Parliament of the Republic of Kazakhstan, 1996, No. 2, Art. 187; No. 14, Art. 274; No. 19, Art. 370; 1997, No. 12, Art. 8; No. 5, Art. 55; No. 12, Art. 183, 184; No. 13-14, of the Art. 195, 205; 1998, No. 2-3, of Art. 23; No. 5-6, of Art. 50; No. 11-12, of Art. 178; No. 17-18, of the Art. 224, 225; No. 23, Art. 429; 1999, No. 20, Art. 727, 731; No. 23, Art. 916; 2000, No. 18, Art. 336; No. 22, Art. 408; 2001, No. 1, Art. 7; No. 8, Art. 52; No. 17-18, of Art. 240; No. 24, Art. 338; 2002, No. 2, Art. 17; No. 10, Art. 102; 2003, No. 1-2, of Art. 3; No. 11, Art. 56, 57, 66; No. 15, Art. 139; No. 19-20, of Art. 146; 2004, No. 6, Art. 42; No. 10, Art. 56; No. 16, Art. 91; No. 23, Art. 142; 2005, No. 10, Art. 31; No. 14, Art. 58; No. 23, Art. 104; 2006, No. 1, Art. 4; No. 3, Art. 22; No. 4, Art. 24; No. 8, Art. 45; No. 10, Art. 52; No. 11, Art. 55; No. 13, Art. 85; 2007, No. 2, Art. 18; No. 3, Art. 20, 21; No. 4, Art. 28; No. 16, Art. 131; No. 18, Art. 143; No. 20, Art. 153; 2008, No. 12, Art. 52; No. 13-14, of Art. 58; No. 21, Art. 97; No. 23, Art. 114, 115; 2009, No. 2-3, of the Art. 7, 16, 18; No. 8, Art. 44; No. 17, Art. 81; No. 19, Art. 88; No. 24, Art. 125, 134; 2010, No. 1-2, of Art. 2; No. 7, Art. 28):

in part two of item 4 of Article 19 of the word", except as specified, provided by the Tax code of the Republic of Kazakhstan" to exclude.

2. In the Civil code of the Republic of Kazakhstan (Special part) of July 1, 1999 (The sheet of Parliament of the Republic of Kazakhstan, 1999, No. 16-17, of Art. 642; No. 23, Art. 929; 2000, No. 3-4, of Art. 66; No. 10, Art. 244; No. 22, Art. 408; 2001, No. 23, Art. 309; No. 24, Art. 338; 2002, No. 10, Art. 102; 2003, No. 1-2, of Art. 7; No. 4, Art. 25; No. 11, Art. 56; No. 14, Art. 103; No. 15, Art. 138, 139; 2004, No. 3-4, of Art. 16; No. 5, Art. 25; No. 6, Art. 42; No. 16, Art. 91; No. 23, Art. 142; 2005, No. 21-22, of Art. 87; No. 23, Art. 104; 2006, No. 4, Art. 24, 25; No. 8, Art. 45; No. 11, Art. 55; No. 13, Art. 85; 2007, No. 3, Art. 21; No. 4, Art. 28; No. 5-6, of Art. 37; No. 8, Art. 52; No. 9, Art. 67; No. 12, Art. 88; 2009, No. 2-3, of Art. 16; No. 9-10, of Art. 48; No. 17, Art. 81; No. 19, Art. 88; No. 24, Art. 134; 2010, No. 3-4, of Art. 12; No. 5, Art. 23; No. 7, Art. 28):

in Article 741 of the word", Customs codes" shall be replaced with words "the code of the Republic of Kazakhstan, the customs legislation of custom union and (or)".

3. In the Criminal Code of Kazakhstan of July 16, 1997 (The sheet of Parliament of the Republic of Kazakhstan, 1997, No. 15-16, of Art. 211; 1998, No. 16, Art. 219; No. 17-18, of Art. 225; 1999, No. 20, Art. 721; No. 21, Art. 774; 2000, No. 6, Art. 141; 2001, No. 8, Art. 53, 54; 2002, No. 4, Art. 32, 33; No. 10, Art. 106; No. 17, Art. 155; No. 23-24, of Art. 192; 2003, No. 15, Art. 137; No. 18, Art. 142; 2004, No. 5, Art. 22; No. 17, Art. 97; No. 23, Art. 139; 2005, No. 13, Art. 53; No. 14, Art. 58; No. 21-22, of Art. 87; 2006, No. 2, Art. 19; No. 3, Art. 22; No. 5-6, of Art. 31; No. 8, Art. 45; No. 12, Art. 72; No. 15, Art. 92; 2007, No. 1, Art. 2; No. 4, Art. 33; No. 5-6, of Art. 40; No. 9, Art. 67; No. 10, Art. 69; No. 17, Art. 140; 2008, No. 12, Art. 48; No. 13-14, of Art. 58; No. 17-18, of Art. 72; No. 23, Art. 114; No. 24, Art. 126; 2009, No. 6-7, of Art. 32; No. 13-14, of Art. 63; No. 15-16, of the Art. 71, 73, 75; No. 17, Art. 82, 83; No. 24, Art. 121, 122, 125, 127, 128, 130; 2010, No. 1-2, of Art. 5; No. 7, Art. 28, 32):

1) in paragraph one of part one of Article 209 of the word "customs border of the Republic of Kazakhstan" shall be replaced with words "customs border of custom union";

2) in paragraph one of part one of Article 214 of the word", charges for licensing" to exclude;

3) Article 250 part one in paragraph one:

shall be replaced with words the word of "state" "custom union and (or) Frontier of the Republic of Kazakhstan";

shall be replaced with words the words "or integrated to non declaration or doubtful declaring" ", or illicit movement of goods, namely".

4. In the Code of the Republic of Kazakhstan about administrative offenses of January 30, 2001 (The sheet of Parliament of the Republic of Kazakhstan, 2001, No. 5-6, of Art. 24; No. 17-18, of Art. 241; No. 2122, Art. 281; 2002, No. 4, Art. 33; No. 17, Art. 155; 2003, No. 1-2, of Art. 3; No. 4, Art. 25; No. 5, Art. 30; No. 11, Art. 56, 64, 68; No. 14, Art. 109; No. 15, Art. 122, 139; No. 18, Art. 142; No. 21-22, of Art. 160; No. 23, Art. 171; 2004, No. 6, Art. 42; No. 10, Art. 55; No. 15, Art. 86; No. 17, Art. 97; No. 23, Art. 139, 140; No. 24, Art. 153; 2005, No. 5, Art. 5; No. 7-8, of Art. 19; No. 9, Art. 26; No. 13, Art. 53; No. 14, Art. 58; No. 17-18, of Art. 72; No. 21-22, of the Art. 86, 87; No. 23, Art. 104; 2006, No. 1, Art. 5; No. 2, Art. 19, 20; No. 3, Art. 22; No. 5-6, of Art. 31; No. 8, Art. 45; No. 10, Art. 52; No. 11, Art. 55; No. 12, Art. 72, 77; No. 13, Art. 85, 86; No. 15, Art. 92, 95; No. 16, Art. 98, 102; No. 23, Art. 141; 2007, No. 1, Art. 4; No. 2, Art. 16, 18; No. 3, Art. 20, 23; No. 4, Art. 28, 33; No. 5-6, of Art. 40; No. 9, Art. 67; No. 10, Art. 69; No. 12, Art. 88; No. 13, Art. 99; No. 15, Art. 106; No. 16, Art. 131; No. 17, Art. 136, 139, 140; No. 18, Art. 143, 144; No. 19, Art. 146, 147; No. 20, Art. 152; No. 24, Art. 180; 2008, No. 6-7, of Art. 27; No. 12, Art. 48, 51; No. 13-14, of the Art. 54, 57, 58; No. 15-16, of Art. 62; No. 20, Art. 88; No. 21, Art. 97; No. 23, Art. 114; No. 24, Art. 126, 128, 129; 2009, No. 2-3, of the Art. 7, 21; No. 9-10, of the Art. 47, 48; No. 13-14, of the Art. 62, 63; No. 15-16, of the Art. 70, 72, 73, 74, 75, 76; No. 17, Art. 79, 80, 82; No. 18, Art. 84, 86; No. 19, Art. 88; No. 23, Art. 97, 115, 117; No. 24, Art. 121, 122, 125, 129, 130, 133, 134; 2010, No. 1-2, of the Art. 1, 4, 5; No. 5, Art. 23; No. 7, Art. 28, 32; No. 8, Art. 41; No. 9, Art. 44):

1) in part two of Article 35 of the word "and customs borders of the Republic of Kazakhstan" shall be replaced with words "border of the Republic of Kazakhstan and customs border of custom union";

The subitem 6) parts one of Article 45 to add 2) with words ", including exception of the register";

3) in Article 52:

add heading with words ", including exception of the register";

add with part five of the following content:

"5. The exception of the register is performed by authorized body in the field of customs affairs on the bases and according to the procedure which are established by the customs legislation of the Republic of Kazakhstan.";

Article 53 to add 4) with part six of the following content:

"6. Suspension of operations of the warehouse keeper of storage of own goods is performed by authorized body in the field of customs affairs on the bases and according to the procedure which are established by the customs legislation of the Republic of Kazakhstan.";

To add 5) with Article 143-1 of the following content:

"Article 143-1. Occupation business activity by person for whom the prohibition on implementation of such activities is established by the legislation of the Republic of Kazakhstan

Occupation business activity by person for whom the prohibition on implementation of such activities is established by the legislation of the Republic of Kazakhstan,

attracts penalty on physical persons in the amount of two hundred monthly settlement indicators with confiscation of objects and (or) tools of making of administrative offenses and (or) the income (dividends), money, securities received owing to making of offense.";

Article 163 to state 6) in the following edition:

"Article 163. Violation of the law of the Republic of Kazakhstan in the field of production and (or) turnover of ethyl alcohol and alcoholic products

1. Abuse of regulations of declaring of ethyl alcohol and (or) alcoholic products, rules of execution of accompanying waybills on ethyl alcohol and (or) alcoholic products, and is equal non-presentation or untimely submission of declarations on production and turnover of ethyl alcohol and (or) alcoholic products, and also accompanying waybills on ethyl alcohol and (or) alcoholic products

attract penalty on physical persons, officials in the amount of twenty, on individual entrepreneurs, legal entities who are subjects of small or medium business - in the amount of seventy, on the legal entities who are subjects of big business - in the amount of hundred monthly settlement indicators.

2. The acts provided by part one of this Article committed repeatedly within year after imposing of administrative punishment,

attract penalty on physical persons, officials in the amount of fifty, on individual entrepreneurs, legal entities who are subjects of small or medium business - in the amount of hundred, on the legal entities who are subjects of big business - in the amount of two hundred monthly settlement indicators.

3. The abuse of regulations of turnover of ethyl alcohol and (or) alcoholic products made in type:

storages and realization of alcoholic products in the places which are not established by the legislation of the Republic of Kazakhstan;

turnover (except export) ethyl alcohol and (or) alcoholic products at the wrong door, specified in the license;

realization of alcoholic products in the combined polymeric container, including in cardboard packaging with polyethylene covering and the foiled plastic bag placed in cardboard box, and equally retail sale in the deformed container, in bottles with strong indications of fight, with the damaged packing;

realization of alcoholic products in tin container (except wine material, beer and slabogradusny alcoholic beverage products with strength less than twelve percent), in bottles without labels and plastic reservoirs;

turnover (except export) alcoholic products is lower than the minimum prices established by the Government of the Republic of Kazakhstan;

storages and realization of ethyl alcohol (including the ethyl alcohol (ethanol) denatured, intended as additive to oil products), and (or) alcoholic products to the same address, in the same stationary rooms, two and more licensees;

storages, realization and (or) transportations of ethyl alcohol and (or) alcoholic products without accompanying waybills,

attracts penalty on physical persons in the amount of five hundred percent of rate of excises on the excise goods which were direct subject of offense on officials - in the amount of hundred twenty, on individual entrepreneurs, legal entities, being small business entities, - in the amount of hundred fifty, on individual entrepreneurs, legal entities who are subjects of medium business - in the amount of two hundred, on the legal entities who are subjects of big business, in the amount of six hundred monthly settlement indicators with confiscation of the excise goods which were direct subject of offense and (or) income, gained owing to making of offense.

4. The actions provided by part three of this Article committed repeatedly within year after imposing of administrative punishment,

attract penalty on physical persons in the amount of eight hundred percent of rate of excises on the excise goods which were direct subject of offense on officials - in the amount of hundred forty, on individual entrepreneurs, legal entities, being small business entities, - in the amount of two hundred, on individual entrepreneurs, legal entities who are subjects of medium business - in the amount of two hundred fifty, on the legal entities who are subjects of big business - in the amount of eight hundred monthly settlement indicators with confiscation of the excise goods which were direct subject of offense, and (or) income gained owing to making of offense.

5. The abuse of regulations of production of ethyl alcohol and (or) alcoholic products made in type:

refusal in representation to authorized body of data or provisions of unreliable information in the field of production and turnover of ethyl alcohol and alcoholic products, and equally in failure to provide within thirty calendar days in writing information on the made changes and additions in the passport of production;

productions of alcoholic products (except wine material) without equipment by the equipment for conditioning of water in case of discrepancy of drinking water to requirements for safety;

productions of alcoholic products with defective survey meters of accounting or with the survey meters of accounting which are not performing the automated information transfer about development amounts to authorized body;

productions of ethyl alcohol with defective spirtoizmeryayushchy devices, and it is equal with above-standard variations in accounting;

operation of spirtoizmeryayushchy devices, survey meters of accounting, flange connections without seals or failure of the seals imposed on them by authorized body;

productions and storages of ethyl alcohol (including the ethyl alcohol (ethanol) denatured, intended as additive to oil products), and (or) alcoholic products to the same address, in the same stationary rooms, on the same equipment two and more licensees,

attracts penalty on officials in the amount of hundred twenty, on the individual entrepreneurs and legal entities who are subjects of medium business in the amount of two hundred, on the legal entities who are subjects of big business - in the amount of seven hundred monthly settlement indicators with suspension of action of the license for the corresponding type of activity.

6. The acts provided by part five of this Article committed repeatedly within year after imposing of administrative punishment,

attract penalty on officials in the amount of hundred fifty, on the individual entrepreneurs and legal entities who are subjects of medium business in the amount of three hundred, on the legal entities who are subjects of big business in the amount of nine hundred monthly settlement indicators with deprivation of the license for the corresponding type of activity.

7. The violation of conditions of production and turnover of ethyl alcohol and (or) alcoholic products made in type:

implementation of activities during suspension of action of the license for such activities;

productions of alcoholic products from the ethyl alcohol made not from food raw materials, and it is equal from ethyl alcohol (ethanol) denatured

attracts deprivation of the license for the corresponding type of activity.

8. Realization of alcoholic products in child care facilities, the organizations of education and in the territories adjoining to them in radius of hundred meters

attracts suspension of action of the license.

9. The action provided by part eight of this Article committed repeatedly within year after imposing of administrative punishment,

attracts deprivation of the license for the corresponding type of activity.";

7) in Article 163-4:

in the paragraph the second part one:

words "entrepreneurs - in the amount of twenty, on legal" shall be replaced with words "entrepreneurs, legal";

add with the words "with suspension of action of the license for the corresponding type of activity";

in the paragraph the second part two:

words "entrepreneurs - in the amount of thirty five, on legal" shall be replaced with words "entrepreneurs, legal";

add with the words "with deprivation of the license for the corresponding type of activity";

part three in paragraph four:

words "entrepreneurs - in the amount of twenty, on legal" shall be replaced with words "entrepreneurs, legal";

add with the words "with suspension of action of the license for the corresponding type of activity";

in the paragraph the second part four:

words "entrepreneurs - in the amount of thirty five, on legal" shall be replaced with words "entrepreneurs, legal";

add with the words "with deprivation of the license for the corresponding type of activity";

8) in Article 206:

the paragraph one of part one to state in the following edition:

"1. Non-presentation by the taxpayer in the tax authority of tax statements, of the statement for commodity importation and payment of indirect taxes which except for is subject to submission by the importer, in time, established by legal acts of the Republic of Kazakhstan -";

add with part seven of the following content:

"7. Non-presentation or untimely submission by the importer to tax authority of the statement for commodity importation and payment of indirect taxes provided by the tax legislation of the Republic of Kazakhstan

attracts penalty on physical persons, officials, individual entrepreneurs, private notaries, lawyers - in the amount of fifty, on the legal entities who are subjects of small or medium business or non-profit organizations - in the amount of hundred fifty, on the legal entities who are subjects of big business - in the amount of two hundred fifty monthly settlement indicators.";

Article 207 to add 9) with the note of the following content:

"Note. For the purposes of part one of this Article concealment of the taxation objects is understood also as rejection by the taxpayer on accounting of the goods imported on the territory of the Republic of Kazakhstan from the territory of state members of custom union.";

10) in Article 209:

the paragraph one of part one to state in the following edition:

"1. Understating of the amounts of taxes and other obligatory payments in the declaration, calculation, the statement for commodity importation and payment of indirect taxes -";

add notes with part of 1-1 following content:

"1-1. For the purposes of part one of this Article if person is subject to the administrative responsibility for understating of the amounts of indirect taxes in the statement for commodity importation and payment of indirect taxes, such person is not subject to the administrative responsibility separately for understating of the specified amounts of indirect taxes of declarations on indirect taxes on the imported goods.";

Articles 210, 213 and 214 to state 11) in the following edition:

"Article 210. Failure to carry out by the tax agent of obligation on deduction and (or) transfer of taxes

1. Not deduction or incomplete deduction by the tax agent of the amounts of the taxes which are subject to deduction and (or) budget contribution, in time, established by the tax legislation of the Republic of Kazakhstan,

attracts penalty on officials in the amount of twenty monthly settlement indicators, on individual entrepreneurs, private notaries, lawyers, legal entities who are subjects of small or medium business or non-profit organizations - in the amount of thirty, on the legal entities who are subjects of big business - in the amount of fifty percent from not withheld amount of taxes and other obligatory payments.

2. Not transfer or incomplete transfer by the tax agent of the withheld amounts of the taxes which are subject to budget contribution, in time, established by the tax legislation of the Republic of Kazakhstan,

attracts penalty on the officials, individual entrepreneurs, private notaries, lawyers, legal entities who are subjects of small or medium business or non-profit organizations - in the amount of ten, on the legal entities who are subjects of big business - in the amount of twenty monthly settlement indicators.

Note. Person is not subject to administrative prosecution, the provided this Article, on withheld (subject to deduction) to the amounts of taxes revealed by the tax agent independently and specified in additional tax statements on condition of their budget contribution no later than three working days from the date of submission of additional tax statements to tax authority.";

"Article 213. Violation of the law of the Republic of Kazakhstan in the field of state regulation of production and turnover of separate types of oil products and excise goods, except for ethyl alcohol and alcoholic products

1. Abuse of regulations of execution of accompanying waybills, declaring of excise goods, except for ethyl alcohol and alcoholic products, and is equal non-presentation or untimely submission of accompanying waybills, and also declarations on production and turnover of excise goods, except for ethyl alcohol and alcoholic products,

attract penalty on physical persons in the amount of twenty, on officials, individual entrepreneurs, legal entities who are subjects of small or medium business - in the amount of seventy, on the legal entities who are subjects of big business - in the amount of hundred monthly settlement indicators.

2. The acts provided by part one of this Article committed repeatedly within year after imposing of administrative punishment,

attract penalty on physical persons in the amount of fifty, on officials, individual entrepreneurs, legal entities who are subjects of small or medium business - in the amount of hundred, on the legal entities who are subjects of big business - in the amount of two hundred monthly settlement indicators.

3. The violation of the law of the Republic of Kazakhstan in the field of state regulation of production and turnover of tobacco products made in type:

refusal in representation to authorized body of data or provisions of unreliable information in the field of production and turnover of tobacco products, and equally in failure to provide within thirty calendar days in writing information on the made changes and additions in the passport of production;

tobacco products manufactures at the wrong door, specified in the license, on the equipment which is not conforming to the requirements established by the legislation of the Republic of Kazakhstan;

non-realizations of activities for tobacco products manufacture within year from the date of licensing,

attracts penalty on officials in the amount of hundred twenty, on individual entrepreneurs, legal entities who are subjects of medium business - in the amount of two hundred, on the legal entities who are subjects of big business in the amount of seven hundred monthly settlement indicators with suspension of action of the license for the corresponding type of activity.

4. The acts provided by part three of this Article committed repeatedly within year after imposing of administrative punishment,

attract penalty on officials in the amount of hundred fifty, on individual entrepreneurs, legal entities who are subjects of medium business - in the amount of three hundred, on the legal entities who are subjects of big business - in the amount of nine hundred monthly settlement indicators with deprivation of the license for the corresponding type of activity.

5. Violation of conditions of production and realization of separate types of excise goods, except for ethyl alcohol and alcoholic products, made in type:

turnover of ethylated gasoline, and also realization of non-conforming oil products and their storage without further conversion;

realization of oil products, except for producers and oil suppliers, not from petroleum supply points, gas stations;

realization and (or) transportations of oil products without accompanying waybills;

failure of the seals imposed on survey meters of accounting;

turnover (except export) tobacco products is lower than the minimum prices established by the Government of the Republic of Kazakhstan;

realization of oil products from gas stations of portable type not on lands of agricultural purpose in places of concentration of agricultural machinery at field works,

attracts penalty on physical persons in the amount of hundred fifty, on officials, individual entrepreneurs, legal entities who are subjects of small or medium business - in the amount of three hundred fifty, on the legal entities who are subjects of big business - in the amount of eight hundred monthly settlement indicators with confiscation of the oil products which are direct objects of making of administrative offense, and (or) income gained owing to making of offense.

6. The actions provided by part five of this Article committed repeatedly within year after imposing of administrative punishment,

attract penalty on physical persons in the amount of two hundred, on officials, individual entrepreneurs, legal entities who are subjects of small or medium business - in the amount of four hundred, on the legal entities who are subjects of big business - in the amount of one thousand monthly settlement indicators with confiscation of the oil products which are direct objects of making of administrative offense, and (or) income gained owing to making of offense.

Article 214. Violation of procedure and rules of marking of excise goods excise stamps and (or) accounting and control brands

1. Violation by the producer or importer of rules of marking of the excise goods which are subject to marking by excise and (or) accounting and control stamps

attracts penalty on officials in the amount of hundred twenty, on individual entrepreneurs, legal entities who are subjects of medium business - in the amount of two hundred, on the legal entities who are subjects of big business in the amount of five hundred monthly settlement indicators with suspension of action of the license for the corresponding type of activity.

2. The turnover of the excise goods which are subject to marking by excise and (or) uchetnokontrolny stamps, made in storage type, realization and (or) transportations of excisable products without excise and (or) accounting and control stamps, and it is equal with brands of unspecified sample and (or) not giving in to identification,

attracts penalty on physical persons in the amount of five hundred percent of rate of excises on the excise goods which were direct subject of offense on officials - in the amount of hundred, on individual entrepreneurs, legal entities, being small business entities, - in the amount of hundred fifty, on individual entrepreneurs, legal entities who are subjects of medium business - in the amount of two hundred, on the legal entities who are subjects of big business - in the amount of five hundred monthly settlement indicators with confiscation of the excise goods which were direct subject of offense, and (or) income gained owing to making of offense.";

To add 12) with Article 218-1 of the following content:

"Article 218-1. Non-execution of the obligations established by the tax legislation of the Republic of Kazakhstan, taxpayers during the exporting and commodity import, performance of works, rendering services in custom union and also failure to carry out by persons of the requirements established by the legislation of the Republic of Kazakhstan

1. Failure to pay indirect taxes within thirty calendar days after the payment due date established by the tax legislation of the Republic of Kazakhstan

attracts penalty on physical persons, officials, individual entrepreneurs, private notaries, lawyers - in the amount of ten, on the legal entities who are subjects of small or medium business or non-profit organizations - in the amount of twenty, on the legal entities who are subjects of big business - in the amount of two hundred fifty monthly settlement indicators.

2. Failure to pay indirect taxes after thirty calendar days after the payment due date established by the tax legislation of the Republic of Kazakhstan

attracts penalty on physical persons, officials, individual entrepreneurs, private notaries, lawyers - in the amount of twenty, on the legal entities who are subjects of small or medium business or non-profit organizations - in the amount of thirty, on the legal entities who are subjects of big business in the amount of fifty percent from the amount of the unexecuted tax liability, but at least two hundred fifty monthly settlement indicators.

3. Non-presentation by the taxpayer in tax authority of the obligation about import (export) of products of conversion, and also the obligation about the subsequent export from the territory of the Republic of Kazakhstan of temporarily imported goods, vehicles and their non-execution provided by the tax legislation of the Republic of Kazakhstan

attract penalty on physical persons, officials - in the amount of fifty, on the individual entrepreneurs and legal entities who are subjects of small or medium business or non-profit organizations - in the amount of hundred fifty, on the legal entities who are subjects of big business - in the amount of two hundred fifty monthly settlement indicators.

4. Violation of the terms of conversion of the raw materials supplied by the customer which are exported from the territory of the Republic of Kazakhstan on the territory of state member of custom union, and also imported on the territory of the Republic of Kazakhstan from the territory of state member of custom union established by the tax legislation of the Republic of Kazakhstan

attracts penalty on the individual entrepreneurs and legal entities who are subjects of small or medium business - in the amount of thirty, on the legal entities who are subjects of big business - in the amount of fifty percent from the amount of the accrued taxes.

5. The non-notification or the untimely notification the organizer of exhibition and fair trade about carrying out such trade

attracts penalty on the individual entrepreneurs and legal entities who are subjects of small or medium business - in the amount of two hundred fifty, on the legal entities who are subjects of big business - in the amount of five hundred monthly settlement indicators.

6. Violation by the organizer of procedure for the organization of exhibition and fair trade - attracts penalty on the individual entrepreneurs and legal entities who are subjects of small or medium business - in the amount of two hundred fifty, on the legal entities who are subjects of big business - in the amount of five hundred monthly settlement indicators.

7. Movement of excise goods through Frontier of the Republic of Kazakhstan in unspecified places

attracts penalty on physical persons, officials in the amount of two hundred, on the individual entrepreneurs and legal entities who are subjects of small or medium business - in the amount of four hundred, on the legal entities who are subjects of big business - in the amount of one thousand five hundred monthly settlement indicators with confiscation of the goods and vehicles which are direct objects of making of administrative offense.

8. Non-presentation of the notification in tax authorities in the location (residence) about the date of receipt of the excise goods imported from the territory of state member of custom union, persons obliged to represent such notification according to the legislation of the Republic of Kazakhstan

attracts penalty on physical persons, officials in the amount of hundred, on the individual entrepreneurs and legal entities who are subjects of small or medium business - in the amount of three hundred, on the legal entities who are subjects of big business - in the amount of five hundred monthly settlement indicators.

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