"Restriction on the disposal of taxpayer's property"

Dear taxpayers!

The taxpayer is obliged to fulfill his tax obligations in a timely manner and in full. In the event of the formation of a tax debt and its untimely repayment by the state revenue bodies, methods are used to ensure the fulfillment of a tax obligation that is not fulfilled on time. One of such methods is to restrict the disposal of the taxpayer's (tax agent's) property 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 to ensure the fulfillment of a tax obligation that has not been fulfilled on time, a taxpayer (tax agent) with an average and high level of risk is notified of the repayment of tax arrears.

The restriction on the disposal of the taxpayer's (tax agent's) property 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) being, 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.

Are not subject to restriction at the disposal of: life support objects;

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 aggregates of gas supply, energy supply, heat supply, water supply and sanitation organizations, the termination or suspension of operation, 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 limited 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 application was launched on the website cabinet.salyk.kz. This application allows you to pay debts and current payments, search for unreliable taxpayers, receive 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 of the Department

compulsory collection

UGD for the Enbekshikazakh district