Collection of arrears on mandatory pension contributions (OPV), mandatory professional pension contributions (OPV), arrears on social contributions (CO), deductions and (or) contributions (OSMS) is carried out in accordance with the Laws of the Republic of Kazakhstan "On Pension provision", "On compulsory social insurance", "On compulsory social health insurance".
No later than five working days from the date of the formation of debts on OPV, OPV, SO, OSMS from the agent (payer), classified in accordance with the risk management system provided for by the tax legislation of the Republic of Kazakhstan, to the category of high or medium risk, the state revenue body sends notifications on the amount of debt.
In case of non-repayment of the debt, the state revenue authority suspends spending operations on bank accounts and cash registers:
- an agent (payer) classified as a high level of risk - after one working day from the date of delivery of the notification to him;
- an agent (payer) classified as an average risk level - after ten working days from the date of delivery of the notification to him.
Orders on the suspension of expenditure transactions on bank accounts and cash register are canceled no later than one working day following the day of repayment of the debt.
In case of non-repayment of debts under OPV, OPV, SO, OSMS, lists of individuals in whose favor the debt is collected are submitted to the state revenue authority that sent the notification:
1) by an agent (payer) classified as a high level of risk – within five working days from the date of delivery of the notification to him;
2) by an agent (payer) classified as an average risk level – within fifteen working days from the date of delivery of the notification to him.
Collection of debts on OPV, OPV, SO, OSMS from the bank accounts of agents (payers) is carried out on the basis of a collection order of the state revenue authority with the attachment of lists submitted by the agent (payer).
The state revenue bodies annually publish in the mass media lists of agents (payers) who are in arrears on OPV, OPV, SO and OSMS, not repaid within more than six months from the date of its occurrence, indicating the agent's identification number, surname, first name, patronymic (if it is indicated in the identity document) of the head and the amount of arrears on mandatory pension contributions, mandatory professional pension contributions.