Amendments introduced on 01.01.2013 to CoAO provides for a notification instead of imposing a penalty on taxpayers, who performed violation for the first time in the area of taxation. Source: http://nda.kz.
Tax Authorities of Almaty based on results of 11 months of 2013 identified 35 903 evidences of committing the administrative offences in the area of taxation. Based on results of its consideration, 26 810 resolutions were taken on the imposition of administrative penalty “notification”, that comprises 75%.
Amendments introduced on 01.01.2013 to the RoK Code “On Administrative Offences provides for “a notification” as the measure of restraint for taxpayers, who performed violation for the first time in the area of taxation (violation of the deadline of the registration with the tax authority, failure to submit tax reporting in due time, violation of the procedure on using the cash-machines and etc).
If these offences are committed repeatedly during the year after the notification has been send, the imposition of penalty will be applied.