Article 14 of the Law on the Revised Republican Budget for 1994

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Since August 1, 1994, in case of intentional non-payment (with the exception of institutions that are on the state budget) of taxes and other mandatory payments to budget revenue, with available funds in the current account, penalties in the amount of 1.5 percent of the unpaid amount for each overdue day are charged. This procedure does not apply to budgetary institutions when paying contributions to the Pension Fund and the Social Insurance Fund.

The Law of the Republic of Kazakhstan dated July 14, 1994

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Republic of Kazakhstan

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