The tax authorities publish in the mass media a list of taxpayers (tax agents) who have a tax debt that has not been repaid within four months from the date of its occurrence:
individual entrepreneurs, persons engaged in private practice – more than 10 times the size of the monthly calculation index established by the law on the republican budget and effective on January 1 of the corresponding financial year;
legal entities and their structural divisions – more than 150 times the size of the monthly calculation index established by the law on the republican budget and effective as of January 1 of the corresponding financial year.
At the same time, the lists indicate the surname, first name, patronymic (if it is indicated in the identity document) or the name of the taxpayer (tax agent), type of economic activity, identification number, surname, first name, patronymic (if it is indicated in the identity document) of the head of the taxpayer (tax agent) and the total amount of tax arrears.
The list of taxpayers (tax agents) posted on the Internet resource of the authorized body is updated quarterly, no later than the 20th day of the month following the expired quarter, by including taxpayers (tax agents) who meet the criteria specified in this article, as well as excluding taxpayers (tax agents) who have repaid tax arrears or who have tax liabilities have been terminated.
Main expert
collection department
State Revenue Department
in the Enbekshikazakh district
Sadykova D.S.