Amendments to the Code of Administrative Offences have entered into force
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)
