Explanation of tax (customs) legislation

Recovery of the amount of tax arrears of a taxpayer (tax agent) from the accounts of his debtors

If a taxpayer (tax agent), classified in accordance with the risk management system as a high or medium level of risk, does not have bank accounts, as well as if the tax debt is not paid after collection at the expense of money held in bank accounts conducted in accordance with the procedure established by Article 122 of this Code, the tax authority, within the limits of the resulting tax debt, shall recover the money held in the bank accounts of third parties who are indebted to the taxpayer (tax agent) (hereinafter referred to as debtors).
The taxpayer (tax agent) is obliged to submit a list of debtors with an indication of the amount of the receivable to the tax authority that sent such a notification no later than ten working days from the date of receipt of the notification on the repayment of the tax debt.

In cases of failure to submit a list of debtors within the period specified in part one of this paragraph, the tax authority has the right to use the data of the tax authorities ' information systems in order to identify debtors of the taxpayer (tax agent), as well as to conduct an audit of the taxpayer (tax agent) on the issue of determining mutual settlements between the taxpayer (tax agent) and its debtors. At the same time, the tax authority does not have the right to confirm the amounts of receivables disputed in court.

If the taxpayer (tax agent) repays the tax debt, the list of debtors or the reconciliation report of mutual settlements is not provided.

On the basis of the list of debtors submitted by the taxpayer (tax agent) and (or) information about debtors obtained from the information systems of tax authorities, and (or) the taxpayer (tax agent) audit report confirming the amount of receivables, the tax authority sends notifications to debtors about foreclosure on money from their bank accounts to repay the taxpayer's (tax agent) tax debt within the amounts of receivables.

No later than twenty working days from the date of receipt of the notification, debtors are obliged to submit to the tax authority that sent the notification a reconciliation report of mutual settlements, drawn up jointly with the taxpayer (tax agent), on paper or electronic media on the date of receipt of the notification.

The act of reconciliation of mutual settlements between the taxpayer and his debtor must contain the following information:

1) the name of the taxpayer (tax agent) and its debtor, their identification numbers;

2) the amount of the debtor's debt to the taxpayer (tax agent);

3) legal details, seal (if any) and signatures of the taxpayer (tax agent) and his debtor or electronic digital signatures of the taxpayer and his debtor;

4) the date of drawing up the reconciliation report, which should not be earlier than the date of receipt of the notification of debt repayment to the budget.

If debtors fail to submit a reconciliation report of mutual settlements within the period provided for in part two of paragraph 3 of this article

articles, the tax authority conducts a tax audit of these debtors. At the same time, the tax authority does not have the right to confirm the amounts of receivables disputed in court.

Based on the reconciliation report of mutual settlements or the debtor's verification report confirming the amount of the receivable, the tax authority issues collection orders to the debtor's bank accounts to recover the amount of the taxpayer's (tax agent's) tax debt.

In the case of repayment of receivables specified in the reconciliation report between the debtor and the taxpayer (tax agent), collection orders for the recovery of the amount of tax arrears of the taxpayer (tax agent) issued to the debtor's bank accounts are subject to revocation within one working day following the day when the debtor or the taxpayer (tax agent) submits the reconciliation report to the tax authority with the attachment of documents confirming the repayment of such debts.

A second-tier bank or an organization carrying out certain types of banking operations, a debtor - taxpayer, is obliged to execute a collection order issued by the tax authority to recover the amount of the taxpayer's (tax agent's) tax debt in accordance with the requirements established by Article 122 of this Code.

At the same time, in the case of debiting money from the debtor's bank accounts opened in several second-tier banks or organizations engaged in certain types of banking operations, in an amount exceeding the amount specified in the collection order, the excessively debited amount is returned by the tax authority to the debtor on the basis of his application.

The collection of tax debts of a taxpayer (tax agent) from the accounts of its debtors in the manner defined by this article is carried out regardless of the level of risk to which the debtor is assigned in accordance with the risk management system.

 

 

 

 

Leading Specialist

department of compulsory collection

UGD for the Enbekshikazakh district

Sombaev A. A.