Collection of individual’s tax debts

State Revenue Department in Turkestan Region informs that according to Article 128 of the Code of the Republic of Kazakhstan “On taxes and other obligatory payments to the budget” – one-time MCI (1 MCI for 2021 = 2,917 tenge), after thirty working days from the date of notification delivery of the tax debt of individuals, the tax authority issues a tax order to collect the debt of an individual (hereinafter - the tax order) in the form established by the authorized body, and no later than five working days from the date of its issuance sends it to an individual.

If an individual fails to pay a tax debt, the tax authority, no later than five working days from the date of tax order delivery to be handed over to an individual, sends such a tax order to the appropriate territorial justice bodies or the regional chamber of private enforcement agents for compulsory execution in the manner prescribed by the legislation of the Republic of Kazakhstan on enforcement proceedings and the court executers status.

A tax order is canceled by the tax authority that issued it in the following cases:

1) repayment of a tax debt by an individual, not later than one working day from the date of repayment of the tax debt;

2) if the tax debt, for non-repayment of which a tax order was issued, was formed as a result of incorrect calculation (accrual) of taxes, no later than one working day from the date of making adjustments to the personal account of the taxpayer;

3) violation of the procedure for issuing a tax order established by this article, no later than three working days from the date of revealing such fact.