According to Article 128 of the Code of the Republic of Kazakhstan "On taxes and other mandatory payments to the budget" (Tax Code) in case of non-payment of tax debts by an individual, the state revenue body sends the tax order issued to recover the debts of an individual to the relevant justice bodies for territoriality or the regional chamber of private bailiffs for enforcement in accordance with the procedure established by the legislation of the Republic of Kazakhstan on enforcement proceedings and the status of bailiffs. The above-mentioned article of the Tax Code provides that a tax order is subject to cancellation no later than one working day from the date of repayment of the tax debt by an individual. It should be noted that the accounting of the calculated, accrued, paid amounts of taxes and payments to the budget is carried out by the state revenue bodies by maintaining the taxpayer's personal account (paragraph 1 of Article 97 of the Tax Code).
Paragraph 74 of the Rules for Maintaining Personal Accounts, approved by Order No. 306 of the Minister of Finance of the Republic of Kazakhstan dated February 27, 2018, provides that the received amounts of taxes and payments to the budget are reflected in personal accounts according to the classification codes of budget revenues based on the taxpayer's BIN or IIN – the sender of the money specified in the payment order, the form of which is approved by the Rules for making non–cash Payments and (or) Money Transfers on the territory of the Republic of Kazakhstan, approved by Resolution No. 208 of the Board of the National Bank of the Republic of Kazakhstan dated August 31, 2016 (hereinafter - the Rules for making non-cash Payments).
The accounting of taxes by state revenue bodies is conducted in the information system "Centralized Unified Personal Account" (IS TSULS). At the same time, payments to the budget to personal accounts are posted in the TSULS IC automatically according to the taxpayer's BIN/IIN specified in the "Sender of money" and "Purpose of payment" fields of the payment order.
In addition, paragraph 15 of the Rules for making non-cash Payments provides that when a bailiff pays payments to the budget for the debtor's obligations in the "purpose of payment" column, the IIN of the debtor for whom the payment is made, his surname, first name, patronymic (if any) or surname and initials are indicated in the following sequence, purpose of payment.
At the same time, at present, private bailiffs (hereinafter referred to as CHSI) transfer the collected amount of tax debts of individuals by one payment order with a total amount indicating in the purpose of payment the IIN of several debtors. In this case, the amounts listed by the CHSI are automatically posted to the personal account of the CHSI itself, as the sender of the money, and tax arrears continue to be registered in the personal accounts of individuals.
In this regard, there are numerous complaints from taxpayers who have actually fulfilled their tax obligations about the presence of tax arrears in their personal accounts, the inaction of state revenue bodies to cancel tax orders, as well as the presence of restrictions imposed by the CHSI within the framework of enforcement proceedings.
We also inform you that on 04/03/2023, an update of the IC of the TSULS will be carried out in terms of blocking the possibility of changing the taxpayer's BIN /IIN and KNP.
After the above-mentioned update in the ICS, the change of the taxpayer's BIN/IIN (private bailiff, tax orders, the parent organization transferring for the structural unit, the debtor from whose bank account the debtor's tax debt has been collected, etc.) will be unavailable.
At the same time, automatic posting of payments to personal accounts according to the taxpayer's BIN/IIN specified in the "Purpose of payment" field of the payment order will be carried out without modification if one BIN/ IIN is specified in this field.
Accounting, Analysis and Information Technology Department
State Revenue Department for the Enbekshikazakh district