On the debts of individuals
On the grounds of Article 114, paragraph 1 of the Tax Code, a notification is a notification sent by a tax authority to a taxpayer (tax agent) in hard copy or electronically about the need for the latter to fulfill a tax obligation as well as the completeness of calculation and timely payment of social payments the control of which is entrusted to the tax authorities The notification forms are approved by the authorized body
OOn the grounds of Article 115, paragraph 1 of the Tax Code, the notification must be delivered to the taxpayer (tax agent) personally under signature or in any other way confirming the fact of sending and receiving unless otherwise established by this article
In this case, a notification sent by one of the following methods is considered to have been handed over to the taxpayer (tax agent) in the following cases:
1) by registered mail with notification from the date of the taxpayer's (tax agent's) mark in the notification of the postal or other communication organization; In this case, such notification must be delivered by a postal or other communication organization within ten working days from the date of the receipt mark by the postal or other communication organization;
2) electronically
from the date of delivery of the notification by the tax authority to the web application and (or) a special mobile application
This method applies to a taxpayer interacting with tax authorities electronically in accordance with the legislation of the Republic of Kazakhstan on an electronic document and an electronic digital signature and (or) using a special mobile application;
from the date of delivery of the notification to the user's account on the e-government web portal with sending a short text message to the cellular subscriber number registered on the e-government web portal
This method applies to a taxpayer registered on the e-government web portal
from the date of delivery of the notification to the tax mobile application
This method applies to notification of the amount of calculated taxes for the reporting tax period specified in subparagraph 1) of paragraph 2 of Article 114 of this Code;
On the grounds of Article 117 of paragraph 2 of subparagraph 2) for each day of delay in fulfilling a tax obligation to pay taxes and payments to the budget starting from the day following the day of the deadline for paying taxes and payments to the budget including advance and (or) current payments on them including the day of payment to the budget in the amount of 1.25 times the base rate of the National Bank of the Republic of Kazakhstan for each day of delay unless otherwise specified in subparagraph 2-1) of this paragraph;
On the grounds of article 128, paragraph 1, in cases of non-payment or incomplete payment by an individual who is not an individual entrepreneur a person engaged in private practice of tax arrears in the amount of more than 1 times the monthly calculation index established by the law on the republican budget and effective on January 1 of the relevant financial year after thirty working days from the date of delivery notifications of tax debts of individuals the tax authority issues a tax order on the collection of debts of an individual (hereinafter - a tax order) in the form established by the authorized body and no later than five working days from the date of its issuance, it is sent to an individual
2 In case of non-payment by an individual of a tax debt, the tax authority, no later than five working days from the date of delivery of the tax order to be served to an individual in accordance with paragraph 1 of Article 115 of this Code sends such a tax order to the relevant territorial justice authorities or the regional chamber of private bailiffs for enforcement in accordance with the procedure established by law Of the Republic of Kazakhstan on enforcement proceedings and the status of bailiffs
3 A tax order is cancelled by the tax authority that issued it in the following cases:
1) repayment of tax debts by an individual no later than one working day from the date of repayment of tax debts;
2) if the tax debt for which a tax order has been issued is formed as a result of incorrect calculation (accrual) of taxes no later than one working day from the date of making adjustments to the taxpayer's personal account;
3) violations of the procedure for issuing a tax order established by this article no later than three working days from the date of detection of such a fact