Kazakhstanis have accumulated tax debts for the amount of 23 billion tenge
As a result of the first half of 2021, the amount of tax arrears of individuals on property owned amounted to 23 billion tenge.
The main amount of the debt was formed by the tax on vehicles. Thus, for 594,727 individuals, the arrears amounted to 21.5 billion tenge, including the amount of the principal debt - 17.5 billion tenge, penalties - 3.9 billion tenge.
As to the property tax, for 263,802 individuals, the debt amounted to 1.1 billion tenge, including the amount of the principal debt - 877.1 million tenge, penalties - 269.9 million tenge.
In addition, as to the land tax for 261,801 individuals, the debt amounted to 409.5 million tenge, including the amount of the principal debt - 282.7 million tenge, penalties - 126.8 million tenge.
The tax legislation provides for the accrual of penalties for the amount of arrears, for each day of delay in fulfilling a tax obligation, while the application of penalties is not provided for by the legislation, that is, only the accrual of penalties.
In addition, the tax authorities, in case of non-fulfillment or improper fulfillment of a tax obligation, are obliged to apply the methods provided for by tax legislation to ensure the collection of tax debts in a compulsory manner.
At the same time, the tax legislation provides for the obligation of banks to refuse to open a bank account to a taxpayer (both a legal entity, an individual entrepreneur, and an individual) who has tax arrears, arrears on social payments.
This provision does not apply to bank accounts intended for receiving benefits and social benefits paid from the state budget and the State Social Insurance Fund, bank accounts under an educational savings deposit agreement. If the bank account is opened by an individual for these purposes, the bank has no right to refuse to open it, even if such a person has a tax debt.
Additionally, we inform that according to the Tax code in case of failure to repay tax arrears in the amount of more than 1-fold MCI after thirty working days from the date of notice of tax debts of individuals , the tax authority shall issue a tax order and send such tax order to the judicial authorities of territorial or regional chamber of private bailiffs to enforce the order determined by the legislation of the Republic of Kazakhstan on enforcement proceedings and the status of bailiffs.