The State Revenue Committee has explained the procedure for writing off fines under the administrative amnesty. This was reported by Qazaqyia.kz citing Sputnik Kazakhstan.
During the administrative amnesty, individuals, entrepreneurs, notaries, private bailiffs, lawyers, and legal consultants are exempted from administrative punishment in the form of a fine. However, the amnesty does not apply to legal entities, officials, oralmans, foreign citizens, and stateless persons.
Additionally, the amnesty does not apply to administrative penalties imposed by a court, nor to administrative offenses that threaten the safety of citizens and the state, the tax authorities said.
The amnesty does not apply in cases of violations under several articles of the Code of Administrative Offenses. These include: - concealment of taxable objects and other property subject to reflection in tax reporting; - evasion of payment of accrued amounts of taxes and other mandatory payments to the budget; - understatement of amounts of taxes and other mandatory payments to the budget.
In this regard, the committee also reminded that if the principal amount of tax debt as of January 1 of this year is fully repaid, penalties and fines are written off. According to official data, 19,000 micro and small business entities that repaid tax debt totaling 13 billion tenge had penalties of 4.4 billion tenge and fines of 4.9 billion tenge written off.
The administrative amnesty applies to 2,370 people with total fines of 298.4 million tenge. Among them are 448 individuals (72.7 million tenge) and 1,930 individual entrepreneurs (225.6 million tenge). It is worth noting that the majority of fines forgiven under the administrative amnesty are written off by the Ministry of Internal Affairs.