Arrest of bills for non-payment of taxes and social payments: what is important to know?

Entrepreneurs often complain about the blocking of a bank account due to insignificant amounts of debt. The State Revenue Committee explained in which cases the account is actually seized if there is a debt and how they are going to solve this issue in the future.
In accordance with Article 19 of the Tax Code, the seizure of bank accounts by tax authorities is carried out for tax arrears of more than 6 MCI (20,700 tenge in 2023). This means that accounts for debts of less than 6 MCI are not seized.
However, for social payments, the arrest of bank accounts is made for debts over 1 tenge. Since this is a debt owed to the employees of the organization (income to their pension funds, social and medical insurance funds).
Within the framework of business support, the issue of amendments to the relevant legislative acts is being worked out in terms of increasing the threshold value of the amounts of tax arrears and social payments for which enforcement measures will not be applied.
At the same time, in order to prevent the seizure of bank accounts for minor debts, it is proposed to limit accounts within the amounts owed. For example, with a debt of 100 tenge, only 100 tenge is blocked.
The adoption of these amendments will remove the issue of blocking all money in bank accounts.