ARTICLE
15 May 2025

Amendments To The Code Of Administrative Offences Have Entered Into Force

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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).
Kazakhstan Tax

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)

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