Violation of the deadlines established by the laws for the presentation of tax reports entails administrative responsibilities. Source: ZAKON.KZ IA 

According to applicable legislation in the area of taxation for all forms of tax reporting, one provides for the deadlines for its submission as informed by Nalog.​kokc.​kz.

Preparation and presentation of tax forms to the tax authority within the established periods is the   tax liability of a taxpayer according to art.26 of the RoK Tax Code. 

Violation of a deadline established by the laws for the presentation of tax reporting entails administrative responsibility. 

On 1 January 2013 the RoK Code on administrative violations was introduced amendments mitigating administrative responsibilities for failure to present tax forms within the established periods. 

Currently, art.206 of the RoK Code on administrative offences provides for administrative responsibilities in the form of a notification for individuals, individual entrepreneurs, private notaries, private officers of the court, attorney-at law, legal entities, should they submit tax forms with violation of the established deadline for its submission

This administrative fine shall be applied, should the above-mentioned violation be committed for the first time.  

For failure to provide tax reporting to the tax authority within the period established by the legislative acts of the Republic of Kazakhstan, 8785 resolutions has been taken to impose administrative fines in the form of a notification on taxpayers by the Akmola region Tax Department since January 2013. 

In turn, failure to submit repeated tax reporting  during the year after imposition of administrative fines entails fine sanctions: for individuals –  15 MRI, for individual entrepreneurs, private notaries, private officers in court and attorneys at law – 30 МRI, for legal entities being large-scale enterprises – 70 МRI.

Besides, when tax reporting is not provided for a long time, art.579 of the Tax Code provides for conditions under which legal entities or individual entrepreneurs may be referred to taxpayers who do not carry out any activity.

The list of such taxpayers may include egal entities, individual entrepreneurs who do not submit returns according to the types of activities and taxation regimes for the tax period upon expiration of one year after established term. 

Dear taxpayers, knowledge of your rights and obligations or timely application for clarification or consultation is, first of all,  your safety and prosperity.

Source: ZAKON.KZ IA