Companies Regulations s.26(4): the fine clause was not updated when Amendments No. 4 moved the annual-return deadline and contents into a new subsection (1-1)

Amendments No. 4 moved the annual-return deadline and contents from section 26(1) of the Companies Regulations into a new subsection (1-1). Section 26(4) still makes "subsection (1), (2-1) or (3)" punishable by a fine, and item 10 of Schedule 3 of the Companies Rules still says "26(1) or (3)". The reference to (1) may be read as reaching the re-enacted duty (section 21(2) of the AIFC Regulations on AIFC Acts), but a reader of section 26(4) cannot see that late or incomplete filing is finable. Item 10 also does not list subsection (2-1), which section 26(4) makes finable.

Proposed correction

Please consider amending section 26(4) to read "subsection (1), (1-1), (2-1) or (3)", and please align item 10 of Schedule 3 of the Companies Rules, which also omits (2-1).

Jurisdiction

Kazakhstan — AIFC

Act

AIFC Companies Regulations, V8

Place

Companies Regulations V8, s.26(1)

Record

Discrepancy

Class

Text of the act

Where it arose

The amending act

Arxo's conclusion

Confirmed

Official text

Unchanged at last check

Last checked

2026-10-24

Evidence

Contradiction within the text. Quotations are verbatim from the official material; translations are ours and marked.

Annual return must be filed with the Registrar by:

A Company which is subject to subsection (1) must, within 6 months of the end of each financial year, or other date the Registrar considers appropriate, file with the Registrar an annual return containing:

Contravention of subsection (1), (2-1) or (3) is punishable by a fine.

Contravention of subsection (1), (2-1) or (3) is punishable by a fine.

Contravention of the relevant provision or of a relevant requirement is expressed to be punishable by a fine

26(1) or (3)

How to check it without Arxo's tools

1. Open ComReg_V8, with amendments as of 17 October 2024, commence on 1 January 2025 and find Companies Regulations V8, s.26(1); Companies Regulations V8, s.26(1-1); Companies Regulations V8, s.26(4); Companies Regulations V8, s.173(1). Compare the text with the quotation above. A copy is kept in this register: a77bf2c39b86d220-comreg_v8_01.01.25.pdf (SHA-256 a77bf2c39b86d2202b1f8e6654fc1884cfd9e1c9648fbdd97894a4ff22939e03, copy of the official file).
2. Open A4., with amendments as of 27 December 2019, commence on 1 January 2020 and find Amendments No. 4, s.26(4) (unchanged while (1) is split), page 8. Compare the text with the quotation above. A copy is kept in this register: c605e3df369f7f2f-comreg_a4_14.12.2019-1.pdf (SHA-256 c605e3df369f7f2f861b6e62ea36d0ab42b60907ef6bfad1a0f01b04302e788d, copy of the official file).
3. Open Companies Rules V6., with amendments as of 22 September 2024, commence on 1 January 2025 and find Companies Rules V6, Schedule 3, item 10. Compare the text with the quotation above. A copy is kept in this register: 36daca0e6b461129-cor_v6_may_2024_ba.pdf (SHA-256 36daca0e6b461129e14b4fe7daed2846452cca2ab5de1f27cd5f5bfb663b8eb1, copy of the official file).
4. The finding holds if the quoted passages read as shown and the comparison gives the result stated at the top of this page. If it does not, write to us with the record ID.

How this finding was made

AI agents read the official texts, turned the provisions concerned into executable rules and ran the comparison; they also drafted this record. A person at Arxo checked the finding and approved the report before it was sent (2026-10-27).

Responsible institutions

• Astana Financial Services Authority (AFSA) — author of the AIFC Rules
• AIFC Authority — body that prepares AIFC acts and publishes them on the AIFC website

Reported to

Responses

No response recorded.

Documents and reproduction

• ComReg_V8, with amendments as of 17 October 2024, commence on 1 January 2025
• A4., with amendments as of 27 December 2019, commence on 1 January 2020
• Companies Rules V6., with amendments as of 22 September 2024, commence on 1 January 2025

Related records

• ARXO-2026-0179 — Companies Regulations ss.179-6(1) and 179-7: after Amendments No. 4 moved the Nominee Director particulars to 179-7(1-1), the references in 179-6(1) and in the fine clause 179-7(2) were not updated

History

1. 2026-10-24Confirmed by Arxo
2. 2026-10-27Entered in the register
3. 2026-10-27Reported to Astana Financial Services Authority (AFSA) (e-mail)
4. 2026-10-27Reported to AIFC Authority (e-mail)

Cite this record

Arxo Law, Arxo Findings Register, ARXO-2026-0177, https://arxo.io/findings/ARXO-2026-0177/ (status as of 2026-10-24). Data: ARXO-2026-0177.json.