1. An administrative fine (hereinafter: fine) is a monetary penalty imposed for an administrative violation in cases and within the limits provided for in the Articles of the Special Part of the section, in a sum corresponding to a certain amount of the monthly calculation index established in accordance with the applicable law at the time of initiation of administrative violation case.
In the cases provided for in the Articles of the Special Part of the section, sum of a fine is calculated as a percentage from:
1) amount of damage caused to the environment;
2) amount of an unfulfilled or improperly fulfilled tax obligation;
3) amounts of unpaid (not listed), untimely and (or) incompletely paid (listed) social security contributions;
4) amounts of non-transferred, untimely and (or) incompletely calculated, withheld (accrued) and (or) paid (transferred) mandatory pension contributions and mandatory professional pension contributions;
5) amount of the excisable goods obtained in the result of illegal business;
6) amount not accounted for in accordance with the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting or improperly accounted for;
7) amount of a transaction (operation) made (conducted) in violation of the financial legislation of the Republic of Kazakhstan;
8) amount of income (revenue) received as a result of monopolistic activities or violation of the legislation of the Republic of Kazakhstan on the electric power industry, on natural monopolies, legislation of the Republic of Kazakhstan that regulate the activities of the financial market and financial organizations;
9) cost of energy resources used in excess of the approved standards for the period in which a violation occurred, but for no more than one year;
10) amounts of non-credited national and foreign currency;
11) amounts of unpaid (unlisted), untimely and (or) incompletely paid (listed) deductions and (or) contributions for compulsory social health insurance.
If, in the provisions of the Special Part of the section, an amount of fine is calculated as a percentage from the amount of transaction carried out in violation of the norms of the financial legislation of the Republic of Kazakhstan, and such a transaction is carried out in foreign currency, an amount of fine is recalculated in tenge at the official rate established by the National Bank of the Republic of Kazakhstan at the time of drawing up an act on an administrative violation.
An amount of fine imposed on an individual cannot exceed two hundred monthly calculation indices.
An amount of fine imposed on an official, a private notary, a private bailiff, a lawyer, small businesses, as well as non-profit organizations may not exceed seven hundred and fifty monthly calculation indices.
An amount of fine imposed on medium businesses cannot exceed one thousand monthly calculation indices.
An amount of fine imposed on large businesses cannot exceed two thousand monthly calculation indices.
3. A fine calculated in accordance with the second paragraph of the first part of this article may be established in amounts exceeding fines specified in this article or be less than the established amounts.
4. A fine is collected as income to the state budget in the manner prescribed by the legislation of the Republic of Kazakhstan.