Dear taxpayers! The taxpayer is obliged to fulfill tax obligations in a timely manner and in full. In case of formation of tax arrears by the state revenue bodies, a notification of repayment of tax arrears is sent to the taxpayer no later than five working days from the date of formation of tax arrears or the taxpayer's transition from the low-risk category to the medium or high-risk category. And also a penalty is charged for each day of delay in fulfilling the tax obligation to pay taxes and payments to the budget, starting from the day following the day of the deadline for paying taxes and payments to the budget.
In case of non-payment or untimely non-payment of taxes and other mandatory payments to the budget, the tax authorities take all measures of compulsory collection to repay tax arrears:
- suspends expenditure transactions on bank accounts (except correspondent accounts) of the taxpayer (tax agent) in accordance with the risk management system to the category:
a high level of risk, - after one working day from the date of delivery of the notification of repayment of tax arrears;
average risk level, - after ten working days from the date of delivery of the notification of repayment of tax arrears;
- suspends expenditure operations on the taxpayer's (tax agent's) cash register in accordance with the risk management system to the category:
a high level of risk, - after one working day from the date of delivery of the notification of repayment of tax arrears;
the average level of risk, - after ten working days from the date of delivery of the notification of repayment of tax arrears.
- restriction is made in the disposal of the taxpayer's (tax agent's) property;
a high level of risk, - after one working day from the date of delivery of the notification of repayment of tax arrears;
the average level of risk, - after fifteen working days from the date of delivery of the notification of repayment of tax arrears.
Upon the expiration of ten working days from the date of delivery to the taxpayer (tax agent) of the decision on the restriction of the disposal of the taxpayer's (tax agent) property, the tax authority shall make an inventory of the property restricted at the disposal in the presence of the taxpayer (tax agent) by drawing up an inventory of the property in the form established by the authorized body.
You can view information about your tax debt on the website www.kgd.gov.kz or through the portal "Electronic Government" egov.kz by EDS (key), e-Salyg tax wallet service.
UGD in the Enbekshikazakh district
chief specialist of the collection department Baishygasheva A.B.