Republic of Kazakhstan Law No.490-IV ЗРК dated 9th November 2011 “On Entering Amendments into Certain Legislative Acts of the Republic of Kazakhstan on Issues of Enhancement of Law Enforcement and Further Humanization of Criminal Legislation (hereinafter – the Law) was put into effect on 30 November 2011. Significant amendments were entered into the Criminal Code of the Republic of Kazakhstan dated 16th July 1997 (hereinafter – the RoK CC) and Administrative Offences Code of the Republic of Kazakhstan dated 30 January 2001 (hereinafter – the RoK AOC).
Republic of Kazakhstan Law No.490-IV ЗРК dated 9th November 2011 “On Entering Amendments into Certain Legislative Acts of the Republic of Kazakhstan on Issues of Enhancement of Law Enforcement and Further Humanization of Criminal Legislation (hereinafter – the Law) was put into effect on 30 November 2011. Significant amendments were entered into the Criminal Code of the Republic of Kazakhstan dated 16th July 1997 (hereinafter – the RoK CC) and Administrative Offences Code of the Republic of Kazakhstan dated 30 January 2001 (hereinafter – the RoK AOC).
The Law has entered significant amendments into Articles 221 and 222 of the RoK CC, which make provision for punishment for evasion of taxes and (or) other mandatory payments to the budget from individuals and organizations. Namely, there were defined new requirements for determination of a rate of non-payment of taxes or other mandatory payments to the state budget.
According to Article 221 of the RoK CC, the non-payment of taxes or other mandatory payments by the citizen to the state budget shall be recognized as committed on a large scale, if the amount of the unpaid tax or mandatory payments exceeds 2 000 MCI, or about 20 400 US dollars (it was 500 MCI before 30.11.2011).
According to Article 222 of the RoK CC, the non-payment of taxes and (or) other mandatory payments by the organization to the budget shall be recognized as committed on a large scale, if the amount of the unpaid tax and (or) other mandatory payments exceeds 20 000 MCI, or about 204 000 US dollars (it was 2 000 MCI before 30.11.2011), and on an especially large scale, if the amount of the unpaid tax and (or) other mandatory payments exceeds 50 000 MCI, or about 510 000 US dollars (it was 5 000 MCI before 30.11.2011).
Besides, significant amendments were entered into Article 541 and 570 of the RoK AOC. According to the mentioned amendments, the consideration of cases on administrative offences provided for by Articles 208-1 and 209 of the RoK AOC, shall be considered by judges of the administrative courts. Previously, such offences were considered by tax service authorities. However, the tax service authorities shall retain the right to draw up protocols on administrative offences on administrative offences cases provided for by Articles 208-1 and 209 of the RoK AOC.
According to the Law, the amendments were also entered into the following regulatory legal acts:
• Criminal Procedure Code of the Republic of Kazakhstan dated 13th December 1997;
• Correctional Code of the Republic of Kazakhstan dated 13th December 1997;
• Code of the Republic of Kazakhstan “On Customs Affairs in the Republic of Kazakhstan” dated 30 June 2010;
• Republic of Kazakhstan Law “On Public Prosecutions Department” dated 21st December 1995;
• Republic of Kazakhstan Law “On Procedure and Incarceration Conditions of Individuals in Special Houses, which ensure Temporary Isolation from the Society” dated 30 March 1999;
• Republic of Kazakhstan Law “On Military Obligations and Military Service” dated 8th July 2005;
• Republic of Kazakhstan Law “On Gambling Business” dated 12th January 2007;
• Republic of Kazakhstan Law “On Law-Enforcement Service” dated 6th January 2011.
