Article 280. Extract of a fictitious invoice of the Code of the Republic of Kazakhstan On Administrative Offenses
Taxpayer's statement of a fictitious invoice –
entails a fine on small businesses in the amount of one hundred, on medium–sized businesses – in the amount of two hundred, on large businesses - in the amount of three hundred percent of the amount of value-added tax included in the invoice.
Note. A fictitious invoice is an invoice issued by a payer who is not registered for value-added tax, as well as by a person who did not actually perform work, provide services, or ship goods, and includes the amount of value-added tax.
The footnote. Article 280 as amended by the Law of the Republic of Kazakhstan dated January 21, 2019 No. 217-VI (effective ten calendar days after the date of its first official publication).
Attention!
Law and Law Law Law draws your attention to the fact that this document is basic and does not always meet the requirements of a particular situation. Our lawyers are ready to assist you in legal advice, drawing up any legal document suitable for your situation.
For more information, please contact a Lawyer / Attorney by phone: +7 (708) 971-78-58; +7 (700) 978 5755, +7 (700) 978 5085.
Attorney at Law Almaty Lawyer Legal Services Legal Advice Civil Criminal Administrative Cases Disputes Protection Arbitration Law Firm Kazakhstan Law Office Court Cases
