Collection of tax debts of a taxpayer –an individual who is not an individual entrepreneur or a person engaged in private practice

In cases of non-payment or incomplete payment by an individual who is not an individual entrepreneur or a person engaged in private practice, the tax debt in the amount of more than
1 – fold monthly calculation index established by the law on the Republican budget and effective on January 1 of the corresponding financial year, after thirty working days from the date of delivery of the notification of tax arrears of individuals, the tax authority issues a tax order to recover the debt of an individual (hereinafter-the tax order) in the form established by the authorized body, and no later than five working days from the date of its issuance, sends it to the individual.
If an individual fails to pay a tax debt, the tax authority sends such a tax order to the enforcement authorities for enforcement in accordance with the procedure established by the legislation of the Republic of Kazakhstan on enforcement proceedings and the status of bailiffs no later than five working days from the date of delivery of the tax order to the individual.
A tax order is canceled by the tax authority that issued it no later than one business day from the date when the individual repays the tax debt.

Chief specialist of the Department

enforced collection of tax arrears

State revenue Department

for Enbekshikazakh district

Sadykova D. S.