Article 826-2. The procedure and time limits for appealing, protesting the decision on the case of an administrative offense, orders on the need to pay a fine of the Code of the Republic of Kazakhstan on Administrative Offenses
1. A complaint or protest against a ruling in an administrative offense case, or an order for the payment of a fine, shall be sent to the body (official) who issued the ruling on the case, who issued the order, who is obliged to send them with all the case materials to the appropriate body (official) within three days from the date of receipt of the complaint or protest. a higher authority (official).
A complaint or protest can be submitted directly to a higher authority (official) authorized to consider them.
2. A complaint or protest against a decision in an administrative offense case shall be filed within ten days from the date of delivery of a copy of the decision, and if the persons specified in Articles 744, 745, 746, 747, 748 and 753 of this Code did not participate in the consideration of the case, from the date of receipt of the decision.
A complaint or protest against an order to pay a fine may be filed within ten days after the expiration of the period provided for in Article 817 of this Code.
3. A complaint or protest against a decision in an administrative offense case made in connection with non-fulfillment or improper fulfillment of a tax obligation established by the Tax Code of the Republic of Kazakhstan, or obligations provided for by the legislation of the Republic of Kazakhstan in the field of pension provision and compulsory social insurance, identified by the results of a tax audit, may be filed within thirty days. from the date of delivery or receipt of a copy of the resolution.
4. The filing of a complaint or protest within the time period established by this article suspends the execution of a decision on the imposition of an administrative penalty or an order on the need to pay a fine until a decision is made on the complaint or protest.
5. The complaint submitted to a higher authority (official) must contain information and comply with the requirements provided for in Article 833 of this Code.
If the complaint does not comply with the requirements provided for in parts one and two of Article 833 of this Code, it is considered filed, but is returned with an indication of the deadline for completion. If the complaint has not been submitted to the authority (official) within the specified period after being resubmitted, it is considered unsubstantiated.
The footnote. Article 826-2 as amended by the Law of the Republic of Kazakhstan dated 04/20/2023 No. 227-VII (effective from 07/01/2023).
President
Republic of Kazakhstan
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