"Restriction in the disposal of the taxpayer's property".

Dear taxpayers!

The taxpayer is obliged to fulfill tax obligations in a timely manner and in full. In the event of the formation of a tax debt and its late repayment by the state revenue authorities, methods are used to ensure the fulfillment of the tax obligation that has not been fulfilled in time. One of these methods is to restrict the disposal of the property of a taxpayer (tax agent) in accordance with Article 120 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (hereinafter referred to as the Tax Code of the Republic of Kazakhstan). Restrictions are made on the basis of the decision specified in paragraph 4 of Article 120 of the Tax Code of the Republic of Kazakhstan, in the following cases::

Prior to the application of methods for ensuring the fulfillment of a tax obligation that has not been fulfilled on time, a taxpayer (tax agent) with a medium and high level of risk is notified of the repayment of the tax debt.

Restriction in the disposal of the property of a taxpayer (tax agent) is made by the tax authority in respect of 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) is in accordance with international financial reporting standards and (or) 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.

Not subject to restriction in the disposal of: life support facilities;

electric, thermal and other types of energy; food or raw materials, the shelf life and (or) shelf life of which does not exceed one year. Life support facilities are understood as structures, technological installations and units of gas supply, power 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 taxpayer (tax agent) is obliged to ensure the safety of the property restricted at his disposal in an unchanged condition, with the exception of 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 connection with the above, in order to exclude restrictions on the disposal of property, it is necessary to avoid the presence of tax arrears and to fulfill tax obligations in a timely manner and within the time limits established by tax legislation.

At the beginning of this year, the E-salyk-Azamat mobile app was launched on the website cabinet.salyk.kz. This application allows you to pay debts and current payments, search for unreliable taxpayers, get information about tax arrears, information about the suspension and extension of tax reporting, send appeals to the SRC of the Ministry of Finance of the Republic of Kazakhstan, without visiting the tax authorities.

Chief Specialist

department of compulsory collection

Department of Internal Affairs for Enbekshikazakh district

Baishygasheva A. B.