To ensure legality and transparency in the field of entrepreneurial activity, the tax authorities of the Republic of Kazakhstan remind taxpayers of their responsibility for violations of tax and other mandatory legislation. Below are the most common violations committed by business entities, along with explanations of their consequences:

1. Conducting business without registration as an individual entrepreneur

According to paragraph 2 of Article 35 of the Entrepreneurial Code of the Republic of Kazakhstan, individuals must register as individual entrepreneurs if their annual income from private business exceeds 12 times the minimum monthly wage (1,020,000 KZT for 2025), as determined by the law on the republican budget.

Risks and liability:

Engaging in entrepreneurial activity without registration is classified as illegal business activity (Article 463 of the Administrative Offenses Code of Kazakhstan).

Fine: From 10 to 100 MCI depending on the severity and whether income was derived. Income (goods, equipment) received through illegal activity may be confiscated.

2. Conducting operations without using a cash register

According to Article 166 of the Tax Code of the Republic of Kazakhstan, the use of online cash registers (BKM) with data registration and transfer function is mandatory when making cash or card payments.

Risks and liability:

Improper use of BKM leads to administrative responsibility under Article 284 of the Administrative Offenses Code:

• First violation – warning;
• Repeated violation within the same calendar year – 15 MCI (58,980 KZT in 2025).

In addition, the activity may be suspended until the violation is corrected.

3. Lack of license to sell alcoholic products

The sale and storage of alcoholic beverages are licensed activities in Kazakhstan. To legally sell such products, an entrepreneur must obtain a special license.

Risks and liability:

Engaging in a licensed activity without a license leads to liability under Article 463 of the Administrative Offenses Code.

Fine: From 100 to 200 MCI (including confiscation of goods).

4. Underreporting income in tax declarations

According to Article 13 of the Tax Code, taxpayers must accurately declare all income and data in their tax reports.

Risks and liability:

Underreporting income leads to reassessment of taxes, penalties, and fines.

Fine: 20% of the reassessed amount; 50% for repeated violations.

Criminal liability may apply for large amounts (Article 245 of the Criminal Code – tax evasion).

5. Underreporting or failure to declare hired employees

All hired employees must be registered in the Unified Labor Accounting System (Enbek.kz) and included in tax reports (Forms 910 and 200).

Risks and liability:

Failure to declare employees results in reassessment of taxes (including penalties) and social contributions (pension, medical insurance, social and mandatory medical insurance).

Conclusion

All of the above actions violate Kazakhstan’s tax, labor, and administrative legislation and result in financial and legal consequences.

Tax authorities strongly recommend:

• Timely registration as an individual entrepreneur or legal entity;
• Use of online BKM when accepting payments;
• Obtaining necessary licenses when required;
• Full reporting of income and employees in tax declarations.

Compliance with legislation not only protects from fines but also builds trust in your business from both customers and the government.

Source : https://www.gov.kz/memleket/entities/kgd-almaty/press/news/details/1026229?lang=kk