The tax authority forcibly collects from the bank accounts of the taxpayer (tax agent) the amounts of tax arrears in case of non-payment or incomplete payment of the amounts of tax arrears by the taxpayer (tax agent) classified in accordance with the risk management system to the category:
a high level of risk, - after five working days from the date of delivery of the notification of repayment of tax arrears;
medium risk, - after twenty working days from the date of delivery of the notification of repayment of tax arrears.
The provisions of this paragraph do not apply to bank accounts for which, in accordance with the Civil Code of the Republic of Kazakhstan, foreclosure is not allowed.
The recovery of the amount of tax arrears from the bank accounts of a taxpayer (tax agent) opened with a second-tier bank or an organization performing certain types of banking operations is carried out on the basis of a collection order of the tax authority, with the exception of the amount of money that is collateral for loans issued by such a second-tier bank or an organization performing certain types of banking operations, in the amount of the outstanding principal debt of the specified loan.
The collection order is drawn up by the tax authority on the basis of data on the amount of tax arrears as of the date of its compilation.
When a second-tier bank or an organization carrying out certain types of banking operations executes a collection order from one bank account of a taxpayer (tax agent), collection orders issued to other bank accounts of a taxpayer (tax agent) opened by him in the specified second-tier bank or an organization carrying out certain types of banking operations are returned to the tax authority without execution, if such collection orders are issued on the same date, for the same amount, for the same type of debt.
Upon full execution by a second-tier bank or an organization performing certain types of banking operations of a collection order by debiting money from several bank accounts of a taxpayer (tax agent) for the total amount specified in such collection order, collection orders to other bank accounts of the taxpayer (tax agent) opened by him in the specified second-tier bank or organization, carrying out certain types of banking transactions, issued on the same date, for the same amount, for the same type of debt, are returned without execution.
The collection order is issued in the form approved by the National Bank of the Republic of Kazakhstan and contains an indication of the bank account of the taxpayer (tax agent) from which the amounts of tax arrears are collected.
The tax authority sends a collection order to second-tier banks or organizations engaged in certain types of banking operations on paper or in electronic form by transmission over a telecommunications network. The collection order in electronic form is formed in accordance with the formats established by the authorized body in coordination with the National Bank of the Republic of Kazakhstan.
If there is no money in the taxpayer's (tax agent's) bank account in the national currency, the collection of tax debts is carried out from bank accounts in foreign currency on the basis of collection orders issued by the tax authorities in the national currency.
If the client's money is sufficient in a second-tier bank or an organization carrying out certain types of banking operations to meet all the requirements presented to the client, the collection order for the recovery of the amount of tax arrears is executed by a second-tier bank or an organization carrying out certain types of banking operations, as a matter of priority and no later than one business day following the day of receipt the specified order, within the limits of the amounts available in the bank account.
In case of absence or insufficiency of money in the bank accounts of a taxpayer (tax agent), upon presentation of several claims to the client, a second-tier bank or an organization engaged in certain types of banking operations shall withdraw the client's money to repay tax arrears as money is received to such accounts and in the order of priority established by the Civil Code of the Republic of Kazakhstan.
When a taxpayer's (tax agent's) bank account is closed, a second-tier bank or an organization performing certain types of banking operations, in accordance with the legislation of the Republic of Kazakhstan, returns the specified collection order to the relevant tax authority together with a notification of the closure of the taxpayer's (tax agent's) bank account.
Collection orders are revoked by the tax authority no later than one working day following the day of repayment of the tax debt.
The tax authority sends the withdrawal of the collection order to second-tier banks or organizations engaged in certain types of banking operations on paper or in electronic form by transmission over a telecommunications network. The withdrawal of the collection order in electronic form is formed in accordance with the formats established by the authorized body in coordination with the National Bank of the Republic of Kazakhstan.
Chief Specialist
collection department
State Revenue Department
in the Enbekshikazakh district
Sadykova D.S.