Commentary to article 240. Disclosure of confidential accounting information The Code of the Republic of Kazakhstan on Administrative Offences
Disclosure of accounting information constituting a trade secret by persons who have access to it without causing major damage, -
entails a fine in the amount of one hundred and fifty monthly calculation indices.
The commented article establishes administrative responsibility for the disclosure of confidential accounting information.
The generic object of the offense provided for in Article 240 of the Administrative Code is the accounting procedure in the field of finance and accounting.
The direct object of the administrative offense provided for in the commented article is the regime established by the legislation of the Republic of Kazakhstan for the protection of accounting information containing commercial secrets.
240 of the Administrative Code, by virtue of the direct indication of this in the sanctions of the commented article, are persons who have access to accounting information containing a trade secret.
190 of the Administrative Code, the legislator in the commented article means the owner or other legal owner and administrator of accounting information constituting a commercial secret (individual entrepreneur, organization).
According to Part 1 of Article 745 of the Administrative Code, a victim is a natural or legal person who has suffered physical, property or moral harm by an administrative offense. The case of an administrative offense is considered with the participation of the victim. In his absence, the case may be considered only in cases where there is evidence that he was properly notified of the place and time of the case and if he did not file a motion to adjourn the case.
Accordingly, the presence and participation of the owner (owner, administrator) of accounting information constituting a commercial secret as a victim in the case of an administrative offense under the commented article is mandatory.
The subjective side of the act provided for in Article 240 of the Administrative Code, for the individuals and officials who committed it, is characterized by guilt in the form of intent or negligence.
The objective side of the offense provided for in Part 1 of Article 240 of the Administrative Code is that the offender commits unlawful acts (inaction) in the form of disclosure of accounting information constituting a commercial secret.
According to Article 12 of the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting", the content of primary documents and accounting registers is information constituting a commercial secret, access to which is provided only to persons who have permission from management or an individual entrepreneur, as well as government officials in accordance with the laws of the Republic of Kazakhstan. Persons who have access to these documents are required not to disclose the information contained in them without the consent of their owner and have no right to use it for personal gain.
Disclosure of accounting information constituting a commercial secret is understood as the commission by a person with access to such information of actions (inaction) unauthorized by the owner of such information to make it public, to inform persons who do not have access to this information and the right to receive it, as well as leaving such information or its media unprotected from unauthorized access. places that caused it to leak.
Violation by persons who have access to accounting information constituting a commercial secret of the above-mentioned legislative requirement for its non-disclosure forms the final composition of the offense provided for in the commented article.
The composition of an administrative offense provided for in Article 240 of the Administrative Code is formal. To bring to administrative responsibility for its commission, it is not necessary to establish the fact that the offender caused material damage to the state, organization or citizen and its size.
However, if the fact of damage caused by an offense is established, for the qualification of an offense under the commented article, the damage caused by the offense should not exceed a large amount.
Major damage, in relation to the article being commented on, refers to damage caused to a citizen in the amount of two hundred times the monthly calculation index, or damage caused to an organization or state in the amount of two thousand times the monthly calculation index.
Accordingly, in the case of damage caused by an offense, the offender is brought to administrative responsibility under the commented article only if the actions of the offender in disclosing accounting information constituting a commercial secret did not cause large-scale damage to the victim and, accordingly, there are no signs of a criminal offense in the actions of the offender. Otherwise, the offenders, persons to whom accounting information constituting a commercial secret has been entrusted in their service or work, are subject to criminal liability for its disclosure in accordance with the norms of the Criminal Code. In this regard, the initially unlawful act of a person in disclosing accounting information constituting a commercial secret should be checked by law enforcement agencies for the presence or absence of signs of a criminal offense and grounds for bringing the perpetrator to criminal responsibility.
For the commission of an offense provided for in the commented article, the person who committed it is punished with a fine.
The amount of the fine for committing an offense under Article 240 of the Administrative Code is 150 MCI, is fixed and is not subject to change by the body imposing it.
The specified penalty is imposed on the offender by the authorities of the Ministry of Finance of the Republic of Kazakhstan or by the court - in the case of consideration of the case in court.
The imposition of an administrative penalty on the offender under the commented article does not exempt him from eliminating the violations committed by him and compensating the damage caused to the victim as a result of the commission of the offense.
Scientific and practical commentary to the Code of the Republic of Kazakhstan on Administrative Offences (article-by-article) from the Author's team:
Bachurin Sergey Nikolaevich, Candidate of Law, Associate Professor – chapter 48 (co-authored with E.M. Khakimov);
Gabdualiev Mereke Trekovich, Candidate of Law – Chapters 11, 21, 22, 23;
Zhusipbekova Ainur Maratovna, M.yu.n. – chapter 13 (co-authored with Karpekin A.V.); chapters 33, 39 (co-authored with Seitzhanov O.T.);
Karpekin Alexander Vladimirovich, Candidate of Law, Associate Professor – chapter 13 (in collaboration with Zhusipbekova A.M.);
Korneychuk Sergey Vasilyevich – chapters 2; chapter 6 (co-authored with O.T. Seitzhanov, E.M. Khakimov); chapter 8; chapter 25 (co-authored with E.M. Khakimov); articles 457-470, 488, 488-1, 491-506; chapters 28, 30, 52;
Ilya Petrovich Koryakin, Doctor of Law, Professor – Chapter 49;
Kisykova Gulnara Bauyrzhanovna, Candidate of Law – chapter 20;
Omarova Botagoz Akimgereevna, Candidate of Law – chapters 17; chapter 18 (co-authored with B.A. Parmankulova); chapters 26, 31; chapter 32 (co-authored with B.A. Parmankulova);
Parmankulova Bayan Askhanbaevna – chapter 18 (co-authored with Omarova B.A.); chapters 19, 32 (co-authored with Omarova B.A.); chapter 43 (co-authored with Tukiev A.S.);
Podoprigora Roman Anatolyevich, Doctor of Law, Professor - Chapter 24, articles 489, 489-1, 490;
Porokhov Evgeny Viktorovich, Doctor of Law – Chapters 14, 15, 16, 29, articles 471-475;
Seitzhanov Olzhas Temirzhanovich, Candidate of Law, Associate Professor, – chapter 4; chapter 5 (co-authored with E. M. Khakimov); chapter 6 (co-authored with S.V. Korneychuk, E.M. Khakimov); chapter 9; chapter 10 (co-authored with B.E. Shaimerdenov, V.V. Filin); chapter 33 (co-authored with Zhusipbekova A.M.); chapter 36 (co-authored with Shaimerdenov B.E.); chapter 39 (co-authored with Zhusipbekova A.M.);
Smyshlyaev Alexander Sergeevich, PhD. – chapters 38, 40, 42, 43-1 (co-authored with A.S. Tukiev); chapter 44;
Aslan Sultanovich Tukiev - Candidate of Law, Associate Professor – chapters 1, 3, 35; chapters 38, 40, 42, (co-authored with A.S. Smyshlyaev); chapter 43 (co-authored with B.A. Parmankulova); chapter 43-1 (co-authored with A.S. Smyshlyaev); chapter 44-1 (co-authored with Shipp D.A.); chapter 45; 46 (co-authored with Shipp D.A.); chapter 47;
Filin Vladimir Vladimirovich, Candidate of Law, Associate Professor – Chapter 10 (in collaboration with O.T. Seitzhanov, B.E. Shaimerdenov);
Yerzhan Maratovich Khakimov, M.yu.n. – chapter 5 (co-authored with O.T. Seitzhanov); chapter 6 (co-authored with O.T. Seitzhanov, S.V. Korneychuk); chapter 7; chapter 25 (co-authored with S.V. Korneychuk); chapters 34, 41; chapter 48 (co-authored with S.N. Bachurin); chapter 53;
Shaimerdenov Bolat Yerkenovich, M.yu.n., – chapter 10 (co-authored with O.T. Seitzhanov, V.V. Filin); chapter 12; articles 476-487, 507-509; chapter 36 (co-authored with O.T. Seitzhanov); chapters 37, 50, 51.
Shipp Denis Alekseevich – chapters 44-1, 46 (in collaboration with A.S. Tukiev).
Date of amendment of the act: 01.01.2020 Date of adoption of the act: 01.01.2020 Place of acceptance: 100050000000 Authority that adopted the act: 103001000000 Region of operation: 100000000000 NPA registration number assigned by the regulatory body: 5 Status of the act: new Sphere of legal relations: 029000000000 / 028000000000 / 029002000000 / 028004000000 / 029001000000 / 026000000000 / 001000000000 / 001008000000 / 030000000000 The form of the act: COMM / CODE Legal force: 1900 Language of the Act: rus
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
