Article 246-1. Violation by an audit organization of the procedure for conducting a tax audit, a special-purpose audit of quasi-public sector entities of the Code of the Republic of Kazakhstan on Administrative Offenses
Violation by an audit organization of the procedure for conducting a tax audit, a special-purpose audit of quasi-public sector entities, with the exception of violations involving the recognition of an audit opinion on taxes as unreliable, –
entails a fine on the audit organization in the amount of one hundred and fifty monthly calculation indices.
Notes.
1. In this article, violation of the procedure for conducting a tax audit is understood as non-compliance by an audit organization with the obligations established by the procedure for conducting a tax audit by an audit organization, determined by the authorized state body regulating auditing activities.
2. Violation of the procedure for conducting a special-purpose audit of quasi-public sector entities in this article means non-compliance by an audit organization with the obligations established by the procedure for conducting a special-purpose audit of quasi-public sector entities and submitting an audit opinion on a special-purpose audit of quasi-public sector entities, determined by the Supreme Audit Chamber of the Republic of Kazakhstan in coordination with authorized bodies for internal state audit, state Property Management and the central authorized body for state planning.
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