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

Tax authorities apply measures of enforced collection of tax arrears of a taxpayer - a legal entity, a structural subdivision of a legal entity, a non-resident carrying out activity in the Republic of Kazakhstan through a permanent establishment, an individual entrepreneur,  a private practice owner

One of the measures of enforced collection of tax debts is recovery of the amount of tax arrears of a taxpayer (tax agent) from accounts receivable.

If a taxpayer (tax agent), classified in accordance with the risk management system as a high or medium level of risk has no bank accounts, as well as i in the presence of outstanding tax liabilities after collection at the expense of money held in bank accounts, the tax authority, within the limits of the resulting tax debt, levies collection upon money held in bank accounts. accounts of third parties, i.e., debtors which are in debt to the taxpayer (tax agent).

The taxpayer (tax agent) is obliged to submit a list of debtors indicating the amount of the receivable amount to the tax authority that sent such notification no later than ten working days from the date of receipt of the notification of repayment of tax arrears.

In cases of failure to submit a list of debtors on time, the tax authority has the right to use data from information systems of tax authorities 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 cross payments between taxpayers (tax agents) and their debtors.

Based on the submitted list of debtors provided by the taxpayer (tax agent) and (or) information on debtors received from the information systems of tax authorities, and (or) inspection report of the taxpayer (tax agent) confirming the amount of accounts receivable, the tax authority sends debtors notification of foreclosure money from their bank accounts to repay the tax debts of the taxpayer (tax agent) within the amounts of accounts receivable.

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

The act of review of mutual accounts between taxpayers and their 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 owed to the taxpayer (tax agent);

3) legal details, seal (if any) and signatures of the taxpayer (tax agent) and its 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 on time, the tax authority conducts a tax audit of the debtors.

Based on the act of review of mutual accounts or verification report of the debtor confirming the amount of the receivable, the tax authority exhibit collection orders to the debtor's bank accounts to recover the amount of the taxpayer's (tax agent's) tax arrears.

In case of repayment of the accounts receivable specified in the review of mutual accounts 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 of submission by the debtor or taxpayer (tax agent) to the tax the body of the act of reconciliation of mutual settlements with the attachment of documents confirming the repayment of the arrears.

Recovery of the amount of tax arrears of a taxpayer (tax agent) from accounts receivable  is carried out regardless of the level of risk to which the debtor is assigned in accordance with the risk management system.

For failure by a taxpayer to comply with the lawful requirements of state revenue bodies and their officials, administrative measures are applied in accordance with the Code of the Republic of Kazakhstan «On Administrative Offenses».