The tax authority shall restrict the disposal of the taxpayer's (tax agent's) property on the basis of the decision specified in paragraph 4 of this Article in the following cases:
1) non-payment of tax debts by a taxpayer (tax agent) classified in accordance with the risk management system as:
a high level of risk, - after one working day from the date of delivery of the notification of repayment of tax arrears;
average risk, - after fifteen working days from the date of delivery of the notification of repayment of tax arrears;
2) appeals by a taxpayer (tax agent), with the exception of a large taxpayer subject to monitoring, notification of the results of the audit, which contains information about the amount of accrued taxes and payments to the budget, and penalties, as well as the amount of excess value added tax returned from the budget and not confirmed for refund.
At the same time, in the case specified in this subparagraph, the restriction is made by the tax authority without sending a notification on the repayment of tax arrears after three working days:
from the date of filing a complaint by a taxpayer (tax agent) in the manner prescribed by Chapter 21 of this Code;
from the date of exclusion of the taxpayer (tax agent) from the list of taxpayers subject to monitoring of large taxpayers, or termination of the horizontal monitoring agreement.
The restriction on the disposal of the taxpayer's (tax agent's) property is made by the tax authority in relation to the property:
1) owned by the right of ownership or economic management and (or) on the balance sheet of this taxpayer (tax agent) - in the case specified in subparagraph 1) of part one of paragraph 1 of this article;
2) being, in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, a fixed asset, an investment in real estate and (or) a biological asset, in the case specified in subparagraph 2) of part one of paragraph 1 of this article.
life support facilities;
electrical, thermal and other types of energy;
food or raw materials, the shelf life and (or) shelf life of which does not exceed one year.
The tax authority is prohibited from withdrawing the property of a taxpayer (tax agent), transferred (received) for financial leasing or pledged, until the termination of the lease agreement and (or) the pledge.
The taxpayer (tax agent) is prohibited from changing the terms of the contract (extension of the term of the contract, subleasing and (or) re-mortgaging) from the date of restriction by the tax authority of the disposal of property until its cancellation.
For the purposes of this paragraph, life support facilities are understood as structures, technological installations and aggregates of gas supply, energy supply, heat supply, water supply and sanitation organizations, the termination or suspension of operation of which may lead to disruption of the engineering infrastructure of settlements and territories.
The decision to restrict the disposal of the taxpayer's (tax agent's) property is drawn up in accordance with the form established by the authorized body and is accepted by the tax authority for the amount of:
1) tax arrears according to the data available on the personal account of the taxpayer (tax agent) on the date of making such a decision - in the case specified in subparagraph 1) of part one of paragraph 1 of this article;
2) taxes, payments to the budget and penalties appealed by a taxpayer (tax agent) in the manner prescribed by Chapter 21 of this Code - in the case specified in subparagraph 2) of part one of paragraph 1 of this Article.
The decision to restrict the disposal of property must be handed over to the taxpayer (tax agent) personally under a signature or in any other way confirming the fact of sending and receiving. In this case, a decision sent by one of the following methods is considered handed over to the taxpayer (tax agent) in the following cases:
1) by registered mail with a notification - from the date of the taxpayer's (tax agent's) mark in the notification of the postal or other communication organization;
2) electronically - from the date of delivery of the decision by the tax authority to the web application. This method applies to a taxpayer (tax agent) interacting with tax authorities electronically in accordance with the legislation of the Republic of Kazakhstan on electronic document and electronic digital signature;
3) if it is impossible to deliver due to refusal of the signature confirming receipt of such a decision, or absence at the location - from the date of the tax survey conducted in accordance with the procedure established by Article 70 of this Code.
No later than five working days from the date of delivery to the taxpayer (tax agent) of the decision to restrict the disposal of property, the tax authority sends a copy of such decision to the authorized state bodies for registration of encumbrance of rights to property, the rights to which or transactions on which are subject to state registration, or property subject to state registration.
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.
If a taxpayer (tax agent) has property on the right of ownership, the rights to which or transactions on which are subject to state registration, or property subject to state registration, such property is first of all subject to inventory.
An inventory of the property restricted at the disposal is made with an indication in the property inventory report of the book value determined on the basis of the taxpayer's (tax agent's) accounting data, or the market value. The market value is the value determined in the evaluation report carried out in accordance with the legislation of the Republic of Kazakhstan on evaluation activities.
A taxpayer (tax agent), when drawing up an inventory of the property restricted at his disposal, is obliged to submit to the officials of the tax authority for familiarization originals or notarized copies of the balance sheet, documents confirming the ownership of such property and (or) its economic management. Copies of the documents specified in this paragraph are attached to the inventory report of the property restricted at the disposal.
The act of inventory of the property restricted at the disposal is drawn up in two copies and signed by the person who compiled it, as well as by the taxpayer (tax agent) and (or) its official.
The taxpayer (tax agent) is obliged to ensure the preservation of the property limited at his disposal in an unchanged condition, except for changes due to natural wear and (or) natural loss under normal storage conditions until the restriction is lifted in accordance with the legislation of the Republic of Kazakhstan. At the same time, the taxpayer (tax agent) is responsible for illegal actions in relation to the specified property in accordance with the laws of the Republic of Kazakhstan.
In case of non-payment of tax arrears and non-realization of the property limited at the disposal after two auctions, the tax authority has the right to subject other property of the taxpayer (tax agent) to an inventory by canceling the initial inventory act and drawing up a new inventory act of the property, taking into account the data on the amount of tax arrears on the personal account of the taxpayer (tax agent) as of the date of drawing up a new inventory act of the property.
The tax authority cancels the decision to restrict the disposal of property and the property inventory act drawn up on the basis of such a decision, in the form established by the authorized body, in the following cases:
1) repayment by the taxpayer (tax agent) of the amounts of tax arrears - no later than one working day from the date of repayment of such arrears;
2) the issuance of a decision by the authorized body or the entry into legal force of a judicial act canceling the notification of the results of the audit in the part under appeal - no later than one working day from the date of the issuance of such a decision or the entry into force of such a judicial act;
3) withdrawal by the taxpayer (tax agent) of his complaint to the notification of the results of the audit - no later than one working day from the date of withdrawal of such complaint.
The tax authority sends a message to the authorized state bodies to terminate the encumbrance of property rights:
1) not specified in the inventory report - no later than five working days from the date of drawing up the property inventory report with a copy of such an act attached;
2) the decision to restrict the disposal of which is canceled in the cases provided for in paragraph 9 of this article - no later than five working days from the date of the decision to cancel the decision to restrict the disposal of property with a copy of such decision attached;
3) sold by an authorized legal entity, including on account of arrears of customs payments, taxes and penalties, - no later than five working days from the date of signing the contract of sale of property with a copy of such contract attached.
In the cases established by paragraphs 6 and 10 of this Article, the tax authority sends the relevant messages to the authorized state bodies on paper or in electronic form by transmission over a telecommunications network.
UGD for the Enbekshikazakh district
collection department
chief specialist Baishygasheva A.B.