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Decree No. 980 of 30th september 2005 of the Government of the Republic Of Kazakhstan
Concerning the draft law of the Republic of Kazakhstan «Concerning the introduction of amendments and additions to certain legislative acts of the Republic of Kazakhstan concerning issues of accounting and financial reporting»
The Government of the Republic of Kazakhstan decrees:
that the draft law of the Republic of Kazakhstan «Concerning the Introduction of Amendments and Additions to Certain Legislative Acts of the Republic of Kazakhstan Concerning Issues of Accounting and Financial Reporting» shall be submitted to the Mazhilis of the Parliament of the Republic of Kazakhstan for its consideration.
Prime Minister
of the Republic of Kazakhstan
DRAFT LAW OF THE REPUBLIC OF KAZAKHSTAN «CONCERNING THE INTRODUCTION OF AMENDMENTS AND ADDITIONS TO CERTAIN LEGISLATIVE ACTS OF THE REPUBLIC OF KAZAKHSTAN CONCERNING ISSUES OF ACCOUNTING AND FINANCIAL REPORTING»
Article. The following amendments and additions shall be introduced to the following legislative acts of the Republic of Kazakhstan:
1. To the Criminal Code of the Republic of Kazakhstan, dated July 16, 1997 (...)
Article 218 shall be replaced with the following:
«Article 218. Violation of Legislation Concerning Accounting and Financial Reporting
Evasion by the person authorised to keep accounts and compile financial statements, of documenting information provided for by legislation, or deliberate introduction by such person as well as persons working in the sphere of accounting function on a contractual basis, into accounts of false information on economic and financial activities of an organisation and equally destruction of accounting documents prior to expiry of their prescribed periods for keeping, which caused major damage, -
shall be punished with a fine in an amount up to three hundred monthly assessment indices or in an amount of wages or other income of the convict for a period up to three months, or correction labour for a period up to one year, or deprivation of freedom for a period up to three years with a fine in an amount up to three hundred monthly assessment indices or in amount of wages or other income of the convict for a period up to three months.».
2. To the Code of the Republic of Kazakhstan Concerning Administrative Violations, dated January 30, 2001 (...):
1) Articles 178, 179 shall be replaced with the following:
