Commentary to 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 The Code of the Republic of Kazakhstan on Administrative Offences
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 Accounts Committee for Control over the Execution of the Republican Budget in coordination with authorized bodies for internal state audit, state Property Management and the central authorized body for state planning.
The commented article establishes administrative liability for violations by an audit organization of the procedure for conducting a tax audit, a special-purpose audit of quasi-public sector entities.
The generic object of the offense provided for in Article 246-1 of the Administrative Code is the procedure for conducting business activities in the field of finance, accounting and auditing.
The direct object of the administrative offense provided for in the commented article is the procedure established by the legislation of the Republic of Kazakhstan and protected by the state for carrying out auditing activities.
The subjects of the offense provided for in Article 246-1 of the Administrative Code, by virtue of the direct indication of this in the sanction of the commented article, are audit organizations.
An audit organization is a commercial organization established to carry out auditing activities.
Auditing is the business activity of auditing financial statements and other information related to financial reporting and providing services related to the business profile.
The subjective side of the act provided for in Articles 246-1 of the Administrative Code cannot be established due to the fact that the subjects of the offense are legal entities.
The objective side of the offense provided for in Article 246-1 of the Administrative Code is that the offender commits illegal actions that violate the procedure for conducting tax audits and special-purpose audits of quasi-public sector entities.
A tax audit is an audit on the correctness of the calculation and payment of all types of taxes and other mandatory payments to the budget, the completeness and timeliness of the calculation, withholding and transfer of mandatory pension contributions, mandatory occupational pension contributions, completeness and timeliness of the calculation and payment of social contributions, conducted in accordance with the procedure determined by the authorized state body. An audit report on taxes is an opinion drawn up based on the results of a tax audit.
A special purpose audit of quasi–public sector entities is an audit on the use of budgetary funds.
Violation of the procedure for conducting an audit on taxes in the commented article, according to note 1 to the commented article, is understood as non-compliance by an audit organization with the obligations established by the procedure for conducting an audit on taxes determined by the authorized state body regulating auditing activities.
Violation of the procedure for conducting a special-purpose audit of quasi-public sector entities in the commented article, according to note 2 to the commented article, is understood as 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 Accounts Committee for Control over the Execution of the Republican Budget in coordination with the authorized bodies for internal state audit, state property management and the central authorized body for state planning.
The objective side of the offense provided for in the commented article, by virtue of the direct indication of this in the disposition of the commented article, does not include violations involving the recognition of the auditor's report on taxes as unreliable. Unreliable audit report on taxes – this is an opinion drawn up by an audit organization in violation of the legislation of the Republic of Kazakhstan, containing unreliable and (or) incomplete information on the correctness of the calculation and payment of taxes and other mandatory payments to the budget, the completeness and timeliness of the calculation, withholding and transfer of mandatory pension contributions, mandatory occupational pension contributions, completeness and timeliness of the calculation and payment of social contributions, and also compiled without conducting a tax audit or containing an opinion that is intentionally misleading.
Violations involving the recognition of an audit opinion on taxes as invalid form an independent part of an administrative offense provided for in Part 5 of Article 246 of the Administrative Code.
When conducting tax audits and special-purpose audits of quasi-public sector entities, audit organizations must properly perform the duties set out in the rules for conducting these types of audits approved by authorized bodies.
Non-fulfillment or improper fulfillment by audit organizations of the duties established in the rules for conducting tax audits and special-purpose audits of quasi-public sector entities forms the final composition of the offense provided for in the commented article.
The composition of the offense provided for in the commented article is formal. In order to calculate and impose a fine on an offender under the commented article, it is not necessary to establish the fact and amount of damage caused to the State by the commission of an offense.
For the commission of an offense provided for in the commented article, the person who committed the offense is punished with a fine.
The fine for an audit organization for committing an offense under Article 246-1 of the Administrative Code is 150 MCI.
The amount of the fine is fixed and is not subject to change by the body imposing it.
This penalty is imposed on offenders by the state revenue authorities, the bodies of the Ministry of Finance of the Republic of Kazakhstan or the court, if the case is considered in court.
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
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