of January 20, 2010 No. HK-15-19/589
Tax department on
East Kazakhstan region
The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, having considered your letter of December 8, 2009 No. YuU-11/9784, reports that changes and additions according to which in case of submission of tax statements, additional and (or) additional on the notification, 587 Tax codes of the amount of taxes revealed by the taxpayer (tax agent) or tax authority by results of cameral control according to Articles 586,, other obligatory payments, compulsory pension contributions and social assignments are subject to entering into the budget without charge of penalties are made to Item 3 of article 70 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code).
Thus, taxpayers in case of submission of tax statements, additional and (or) additional on the notification, are not subject to administrative prosecution under article 209 of the Code of Administrative Offences.
At the same time the stated edition of Item 3 of article 70 of the Tax Code is enacted since January 1, 2010.
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