--- title: "What Constitutes Grounds for Initiating an Administrative Procedure" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-14 canonical: https://buhgpt.kz/suraqtar/chto-yavlyaetsya-osnovaniem-dlya-nachala-administrativnoy-en source: BuhGPT --- # What Constitutes Grounds for Initiating an Administrative Procedure > **TL;DR:** The grounds for initiating an administrative procedure in Kazakhstan are established by Article 62 of the Administrative Procedural and Process-Related Code of the Republic of Kazakhstan (APPC) . There are two such grounds: an application from an applicant and the initiative o --- The grounds for initiating an administrative procedure in Kazakhstan are established by Article 62 of the Administrative Procedural and Process-Related Code of the Republic of Kazakhstan (APPC). There are two such grounds: an application from an applicant and the initiative of an administrative authority or official. If the procedure is initiated following an application, it is deemed to have been initiated on the date the application is registered. If it is initiated by an authority, the grounds must be a requirement of the legislation on administrative procedures or administrative discretion. Below, we explain what this means for an accountant and a company director in 2026. What the law says: Article 62 of the APPC Part one of Article 62 of the APPC specifies only two grounds for initiating an administrative procedure: - an application (subparagraph 1); 2. the initiative of an administrative authority or official (subparagraph 2). - Part two determines when a procedure following an application begins: it is initiated on the date the application is registered. This date is the starting point for subsequent actions. - Part three clarifies when an authority may initiate a procedure on its own. This requires a requirement of the legislation of the Republic of Kazakhstan on administrative procedures or administrative discretion. The authority's desire alone is insufficient: its initiative must be based on a provision of law or on the right granted to it to act at its discretion. - Article 62 applies as amended by the Law of the Republic of Kazakhstan dated December 17, 2025. This amendment entered into force ten calendar days after the law's first official publication. It is advisable to check the current text on the Adilet portal. - Who this applies to - This provision is important for everyone interacting with government authorities in public-law relations: individuals and legal entities, individual entrepreneurs, and their representatives. An accountant needs it in two typical situations. - - The company itself applies to a government authority by submitting an application, request, complaint, or another appeal. In this case, the procedure begins under subparagraph 1 of part one of Article 62, and the date of registration of the application is important. - The government authority acts on its own initiative, for example, by requesting documents or beginning to consider an issue without an application from the company. In this case, it is worth determining which legal requirement or administrative discretion the authority relies on. - Certain areas, including tax administration, are also governed by special laws. Therefore, in each situation, check which provisions take precedence: the general rules of the APPC or special legislation. - Why an accountant needs to know the grounds for the procedure - The grounds determine when and under what conditions the procedure proceeds. This is important for several reasons. - Recording the commencement date. If the procedure was initiated following your application, the key date is the date of its registration. Without proof of registration, it is difficult to prove that the procedure began at all and precisely when it began. - Verifying the lawfulness of the authority's actions. If the authority initiated the procedure on its own, it must have grounds under part three of Article 62. If the grounds are unclear, you may request clarification. - Protection of rights. Under paragraph 4 of Article 6 of the APPC, a violation of the principles of administrative procedures, depending on its nature and materiality, entails the recognition of administrative acts and actions (inaction) as unlawful. Therefore, procedural violations may serve as an argument in an appeal. - Objectives and principles: what to rely on in a dispute - Article 5 of the APPC specifies the objectives of administrative procedures, including: - - full exercise of the public rights, freedoms, and interests of individuals and legal entities; - achieving a balance between private and public interests in public-law relations; - effective and transparent public administration, including through the participation of persons in management decision-making; - strengthening the rule of law in the public-law sphere; - establishing consistent administrative practice. - The list of objectives also includes the digital transformation of public administration. However, Law of the Republic of Kazakhstan No. 326-VIII dated June 24, 2026 provides for the deletion of this paragraph. The amendment enters into force sixty calendar days after the law's first official publication, so the current version should be checked on Adilet. - Article 6 of the APPC establishes the significance of the principles. Administrative procedures are conducted based on the principles set out in the relevant chapter of the Code. This list is not exhaustive and does not preclude the application of other principles of law. - What to do in practice - To preserve your position in dealings with a government authority, follow this simple procedure. - Submit applications in writing or through official electronic channels that provide confirmation of submission. 2. Keep proof of registration: an incoming reference number, notification, or acceptance mark. Under part two of Article 62, the date of registration is deemed the date on which the procedure is initiated. 3. Maintain a register of applications containing submission and registration dates, reference numbers, and responsible employees. 4. If the procedure was initiated by the authority, determine which provision or administrative discretion it cites and document this in correspondence. 5. Check the time limits and procedure against the current versions of the APPC and relevant laws. If the government authority's documents do not specify exact time limits, verify them under the law rather than relying on memory. 6. If you doubt the lawfulness of the authority's actions, assess whether the principles of administrative procedures have been violated and consult a lawyer. Frequently asked questions What constitutes grounds for initiating an administrative procedure? — Under part one of Article 62 of the APPC, there are two grounds: an application and the initiative of an administrative authority or official. When is the procedure deemed to have begun if the company submitted an application? — On the date the application is registered (part two of Article 62 of the APPC). Therefore, proof of registration should be retained. Can a government authority initiate a procedure without our application? — Yes, on its own initiative. However, the grounds for doing so must be a requirement of the legislation on administrative procedures or administrative discretion (part three of Article 62 of the APPC). What happens if the authority violates the principles of administrative procedures? — Under paragraph 4 of Article 6 of the APPC, depending on the nature and materiality of the violation, the administrative act or action (inaction) of the authority may be declared unlawful. Does the APPC apply to tax matters? — Tax relations are also governed by special legislation. In each situation, check which provisions take precedence. Sources - APPC of the Republic of Kazakhstan, Article 62. Grounds for initiating an administrative procedure - APPC of the Republic of Kazakhstan, Article 5. Objectives of administrative procedures and administrative proceedings - APPC of the Republic of Kazakhstan, Article 6. Principles of administrative procedures and administrative proceedings and their significance --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_