Article 741. Circumstances precluding proceedings in the case of an administrative offense of the Code of the Republic of Kazakhstan on Administrative Offenses  

 1. Proceedings on an administrative offense case may not be initiated, and those initiated are subject to termination in the presence of at least one of the following circumstances:

     1) absence of an administrative offense event;

     2) the absence of an administrative offense;

     3) repeal of the law or its individual provisions establishing administrative responsibility;

     4) if the law or its separate provisions establishing administrative responsibility, or other normative legal act subject to application in this case of an administrative offense, on which the qualification of the act as an administrative offense depends, is recognized by the Constitutional Court of the Republic of Kazakhstan as inconsistent with the Constitution.;

     5) expiration of the limitation period for bringing to administrative responsibility;

     6) the presence, in relation to the same fact, of a decision of a judge, body (official) on the imposition of an administrative penalty, a document confirming the execution (payment) of an administrative fine in accordance with the procedure established by Articles 811 and 897 of this Code, or an unturned decision on the termination of an administrative offense case, and also, the presence of a decision on the recognition of a person as a suspect in the same fact;

     7) death of an individual, liquidation of a legal entity in respect of which proceedings are underway;

     8) in case of technical errors in the software, confirmed by the authorized body:

     managing the provision of tax receipts and other mandatory payments to the budget, which led to the taxpayer's failure to fulfill the tax obligation to submit tax reporting forms in digital form within the time period established by the legislation of the Republic of Kazakhstan.;

     in the field of turnover of petroleum products, which led to non-fulfillment of obligations to submit declarations on the turnover of certain types of petroleum products, as well as accompanying invoices in digital form within the time period established by the legislation of the Republic of Kazakhstan;

     in the field of production and turnover of ethyl alcohol and alcoholic products, which led to non-fulfillment of obligations to submit declarations on the production and turnover of ethyl alcohol and alcoholic products, as well as accompanying invoices for ethyl alcohol and alcoholic products in digital form within the time period established by the legislation of the Republic of Kazakhstan;

     in the field of production and turnover of tobacco products, which led to non-fulfillment of obligations to submit declarations on the remains and (or) turnover of tobacco products, information necessary for monitoring, as well as accompanying invoices for tobacco products in digital form within the time period established by the legislation of the Republic of Kazakhstan;

     in the field of biofuel turnover, which led to non-fulfillment of obligations to submit declarations on biofuel turnover, as well as accompanying invoices in digital form within the time period established by the legislation of the Republic of Kazakhstan;

     8-1) in case of errors in the operation of the digital declaration system in digital form, confirmed by the authorized body in the field of customs affairs, which led to non-fulfillment of obligations to perform customs operations related to customs declaration in digital form within the time limits and in accordance with the procedure established by the legislation of the Republic of Kazakhstan;

     9) other cases stipulated by the tax and customs legislation of the Republic of Kazakhstan, as well as the Business Code of the Republic of Kazakhstan;

     10) excluded by the Law of the Republic of Kazakhstan dated January 10, 2025 No. 155-VIII (effective sixty calendar days after the date of its first official publication).

     11) the person brought to administrative responsibility is recognized as a victim in a criminal case on a crime related to human trafficking in accordance with the procedure established by law.;

     12) excluded by the Law of the Republic of Kazakhstan dated January 10, 2025 No. 155-VIII (effective sixty calendar days after the date of its first official publication).

     13) in case of simplified registration of a traffic accident.

     14) as a result of the termination of the state of emergency;

     15) in the absence of approval by the prosecutor of a decision to institute proceedings on an administrative offense against investors included in the register of investors, in accordance with the procedure provided for in Article 759 of this Code.

16) the existence of an act of amnesty.

     2. Proceedings on an administrative offense case shall be terminated on the grounds provided for in subparagraphs 1) and 2) of part one of this article, both if the absence of an administrative offense event or the composition of an administrative offense is proven, and if their existence is not proven, if all possibilities for collecting additional evidence have been exhausted, as well as in cases where harm is lawful. or the act was committed under circumstances that, in accordance with Chapter 5 of this Code, exclude administrative liability.

     3. In accordance with Article 809 of this Code, the body (official) in charge of the case, having discovered circumstances precluding proceedings on an administrative offense, is obliged to issue a decision at any stage of the proceedings to terminate the case, regardless of the jurisdiction of the case.

     The person against whom an administrative offence case has been initiated shall be notified of the termination and the grounds for termination of proceedings in accordance with the procedure provided for in Article 743 of this Code.

The article was amended and supplemented by the Law of the Republic of Kazakhstan dated July 1, 2026, No. 331-VIII SAM 

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