Article 720. State Revenue Authorities
Note Republican Center for Legal Information!
Amendment of Part One provided for by the Law of the RK No. 412-V dated 18.11.2015 (shall come into force from 01.01.2020).
Note Republican Center for Legal Information!
Amendment of Paragraph 1 provided for by the Law of the RK No. 122-VI dated 25.12.2017 (shall come into force from 01.01.2020).
1. The state revenue authorities consider the cases of administrative offenses provided for by Articles 91 (Part Six, Seven and Eight), 92 (Part Two, Three and Four), 92-1, 151 (Part One), 152, 155, 157, 174 (Part One, Three and Four), 177, 178, 179, 180, 181, 194, 195, 196, 203, 205, 221, 233 (Part One), 239 (Part One and Two), 246-1 (when these violations were committed during the audit on taxes), 266, 269, 270, 271, 272, 273, 274, 275, 276, 277, 278, 279, 280, 280-1, 281 (Part One, Two, 2-1 , 2-2 and Three), 282 (Part One, Two, 2-1, 2-2, Five, Ten and Twelve), 284, 285, 285-1, 286, 287, 288, 460-1 (Part One), 460-2, 464 (Part One), 471, 472, 473, 474, 521, 522, 523, 524 , 525, 526, 527, 528 (Part One, Two and Three), 529, 530, 531, 532 (Part One), 533, 534, 535, 536, 537, 538, 539, 540, 542, 543 (Part Two), 546, 547, 548 (Part One), 551, 552 (Part One), 553, 554, 555, 556, 557, 558, 571 (Part One, Two, 2-1 and Three) and 571-1 of this Code.

2. The state revenue authorities also consider the cases of administrative offenses provided for by Articles 230 (Part Two), 297, 334, 377 (Part One), 400 (Part One), 406 (Part One and Two), 425 (Part One), 571 (Part Five, Six, Seven and Eight), 571-1, 572 (Part One), 573, 589 (on administrative offenses on road transport), 590 (Part One, Two, Five, Six, Seven, Eight and Ten), 612 (Part One, Three and 4-1) and 621 (Part Four) of this Code, when the administrative violations listed in this Part were committed in motor vehicle, marine checkpoints and in other places of the movement of goods across the State border of the Republic of Kazakhstan

3. The following are entitled to consider the cases of administrative violations and impose administrative penalties on behalf of the state revenue authorities:

for all Articles of this Code that are within the jurisdiction of the state revenue authorities - heads of the state revenue authorities and their deputies;
on administrative offenses provided for by Articles 91 (Part Six), 92 (Part Two), 195 (Part One), 269 (Part One), 270 (Part One and Three), 271 (Part One), 272 (Part One), 276 (Part One), 284 (Part One, Three, Five, Seven, Nine, Eleven, Thirteen, Fifteen and Seventeen), an administrative penalty in the form of warning, and also a fine in the procedure provided for by Article 897 of this Code, as well as on offenses in the field of customs – officials of the state revenue authorities authorized by the head

Footnote. Article 720 as revised by the Law of the Republic of Kazakhstan No. 269-V dated 29.12.2014 (shall come into force from 01.01.2015); as amended by the Law of the Republic of Kazakhstan No. 406-V dated 16.11.2015 (shall come into force from 01.07.2017); No. 432-V dated 03.12.2015 (shall come into force from 01.01.2016); No. 484-V  dated 06.04.2016 (shall come into force upon the expiration of ten calendar days after the day of its first official publication); No. 12-VІ dated 26.07.2016 (shall come into force upon the expiration of two months after the day of its first official publication); No. 26-VI dated 30.11.2016 (shall come into force from 01.01.2017); No. 83-VI dated 03.07.2017 (shall come into force upon the expiration of ten calendar days after the day of its first official publication); No. 122-VI dated 25.12.2017 (shall come into force from 01.01.2018); No. 124-VI dated 26.12.2017 (shall come into force from 01.01.2018); No. 127-VI dated 28.12.2017 (shall come into force upon the expiration of ten calendar days after the day of its first official publication); No. 156-VI dated 24.05.2018 (shall come into force upon the expiration of ten calendar days after the day of its first official publication).