Procedure for prosecution and practice of application of Article 244 of the Code of the Republic of Kazakhstan "On Administrative Offenses"

The accounting number of the currency contract (UNK) is assigned by the servicing bank when concluding an agreement between a resident of the Republic of Kazakhstan and a non-resident. UNC is subject to mandatory assignment if the amount of the currency contract exceeds $50,000. Its assignment ensures compliance with repatriation requirements, as well as proper accounting and reporting of foreign exchange transactions.
The resident is obliged to receive the UNC before the start of the fulfillment of obligations under the foreign exchange agreement. The start of work under the contract without an assigned registration number is considered a violation of the established procedure and entails administrative responsibility in accordance with Article 244 of the Code of the Republic of Kazakhstan "On Administrative Offenses" (Code of Administrative Offenses of the Republic of Kazakhstan).
Article 244 of the Code of Administrative Offenses establishes responsibility for:
• violation of the terms for obtaining the registration number of the currency agreement;
• late submission of information and documents on foreign exchange transactions affecting the terms and conditions of fulfillment of obligations under export or import contracts.
According to this rule, when an individual entrepreneur or a legal entity first applies for the assignment of a NMC under export-import agreements, capital movement agreements or an account with a foreign bank, a warning is issued in violation of the deadline.
In case of repeated violation during the year, a fine of 10 to 100 MCI is imposed, depending on the category of the subject.
In accordance with parts 3 and 4 of Article 244 of the Code of Administrative Offenses of the Republic of Kazakhstan, liability has also been established for late submission of documents confirming the fulfillment of currency obligations. The first violation entails a warning, the second - a fine from 20 to 100 MCI.

Since the beginning of 2025, 58 such violations have been identified by the relevant department of the Department of State Revenues.
Persons who committed violations were brought to justice, and enhanced measures were taken against repeated facts. The total amount of fines imposed was 1,435,200 tenge.

Source : https://www.gov.kz/memleket/entities/kgd-abay/press/news/details/1114241?lang=kk