As of 13 March 2025, amendments in the area of administrative liability have entered into force in Kazakhstan.
These amendments were introduced by Law №155-VIII dated 10 January 2025 "On Amendments and Additions to the Code of the Republic of Kazakhstan on Administrative Offences" (hereinafter – the Administrative Code).
The key changes concern the areas of taxation, customs regulation, and pension provision:
1. The amendments establish limitation periods for imposing administrative liability.
- For individuals, the limitation period for administrative offences in the areas of taxation, pension provision, mandatory social and medical insurance, as well as customs regulation, is set at 1 year.
- For legal entities and individual entrepreneurs, the limitation
periods are as follows:
- for tax and customs offences— 3 years;
- for offences in the field of pension, mandatory social and medical insurance— 5 years.
- For legal entities and individual entrepreneurs for whom a five-year limitation period is established under tax or customs legislation (including large businesses, subsoil users, etc.), the same 5-year period applies for the purposes of administrative liability.
(These amendments were introduced by adding new paragraph 2-1 to Article 32 of the Administrative Code)
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
