In the absence of a taxpayer (tax agent), classified in accordance with the risk management system to the category of high or medium risk, bank accounts, as well as in case of non-repayment of tax debts after collection at the expense of money held in bank accounts, conducted in accordance with the procedure defined by Article 122 of this Code, the tax authority within the established the tax debt is levied on the money held in the bank accounts of third parties who are indebted to the taxpayer (tax agent) (hereinafter referred to as debtors).
A taxpayer (tax agent) is obliged to submit a list of debtors with an indication of the amount of the receivable to the tax authority that sent such a notification no later than ten working days from the date of receipt of the notification on the repayment of tax arrears.
In the presence of court decisions that have entered into legal force, such a court decision is also provided for the recovery of amounts owed from debtors in favor of the taxpayer (tax agent).
At the same time, in order to identify debtors of the taxpayer (tax agent), the tax authority has the right to use data from information systems of tax authorities, as well as to conduct an audit of the taxpayer (tax agent) on the issue of determining mutual settlements between the taxpayer (tax agent) and his debtors. During the audit of the taxpayer (tax agent), the tax authority has the right to conduct a counter check of debtors.
The tax authority does not have the right to confirm the amounts of accounts receivable disputed in court.
In case of repayment by the taxpayer (tax agent) of the tax debt, the list of debtors or the reconciliation report of mutual settlements is not provided.
Based on the list of debtors submitted by the taxpayer (tax agent) and (or) information about debtors received from the information systems of tax authorities, and (or) the taxpayer's (tax agent's) audit report confirming the amount of accounts receivable, the tax authority sends debtors notifications about foreclosure on money from their bank accounts to repay the tax debts of the taxpayer (tax agent) within the amounts of accounts receivable.
No later than twenty working days from the date of receipt of the notification, debtors are required to submit to the tax authority that sent the notification, a reconciliation report drawn up jointly with the taxpayer (tax agent), on paper or electronic media on the date of receipt of the notification.
The act of reconciliation of settlements between the taxpayer and his debtor must contain the following information:
1) the name of the taxpayer (tax agent) and his debtor, their identification numbers;
2) the amount of the debtor's debt to the taxpayer (tax agent);
3) legal details, seal (if any) and signatures of the taxpayer (tax agent) and his debtor or electronic digital signatures of the taxpayer and his debtor;
4) the date of drawing up the reconciliation report, which should not be earlier than the date of receipt of the notification of debt repayment to the budget.
If debtors fail to submit a reconciliation report on mutual settlements within the time period provided for in part two of paragraph 3 of this Article, or if the amount of accounts receivable is not confirmed by the tax authority, a tax audit of these debtors is carried out. At the same time, the tax authority does not have the right to confirm the amounts of accounts receivable disputed in court. In the absence of accounts receivable, the debtor simultaneously with the act of reconciliation of settlements submits to the tax authority documents confirming the fact of repayment of the debt to the taxpayer (tax agent).
Based on the reconciliation report of mutual settlements and (or) the debtor's verification report, including a counter check conducted in accordance with paragraph 3 of this article, confirming the amount of the receivable, and (or) the submitted court decision, the tax authority issues collection orders to the debtor's bank accounts to recover the amount of the taxpayer's (tax agent's) tax debt.
In case of repayment of the accounts receivable specified in the reconciliation report between the debtor and the taxpayer (tax agent), collection orders for the recovery of the amount of tax arrears of the taxpayer (tax agent), issued to the debtor's bank accounts, are subject to revocation within one working day following the day of submission by the debtor or taxpayer (tax agent) to the tax the body of the act of reconciliation of mutual settlements with the attachment of documents confirming the repayment of such debt.
A second–tier bank or an organization carrying out certain types of banking operations, a taxpayer debtor, is obliged to execute a collection order issued by the tax authority to recover the amount of the taxpayer's (tax agent's) tax debt in accordance with the requirements established by Article 122 of this Code.
At the same time, in the case of debiting money from the debtor's bank accounts opened in several second-tier banks or organizations engaged in certain types of banking operations, in an amount exceeding the amount specified in the collection order, the excessively debited amount is returned by the tax authority to the debtor on the basis of his application.
Collection of tax debts of a taxpayer (tax agent) from the accounts of its debtors in the manner prescribed by this article is carried out regardless of the level of risk to which the debtor is assigned in accordance with the risk management system.
Main expert
collection department
State Revenue Department
in the Enbekshikazakh district
Sadykova D.S.