Fulfillment of a taxpayer's tax obligation, which has not been fulfilled in a timely manner, can be ensured in the following ways:
1) accrual of a penalty on the unpaid amount of taxes and payments to the budget, including advance and (or) current payments on them;
2) suspension of debit transactions on bank accounts (except for correspondent accounts) of a taxpayer (tax agent) - a legal entity, a structural unit of a legal entity, a non-resident operating in the Republic of Kazakhstan through a permanent establishment, an individual entrepreneur, a person engaged in private practice;
3) suspension of expenditure transactions at the cash desk of a taxpayer (tax agent) - a legal entity, a structural subdivision of a legal entity, a non-resident operating in the Republic of Kazakhstan through a permanent establishment, an individual entrepreneur, a person engaged in private practice;
4) restrictions on the disposal of the property of a taxpayer (tax agent) - a legal entity, a structural unit of a legal entity, a non-resident operating in the Republic of Kazakhstan through a permanent establishment, an individual entrepreneur, a person engaged in private practice.
Methods for securing the fulfillment of a tax obligation not fulfilled on time shall be canceled in the following cases:
1) declared bankrupt - from the date of entry into force of the court decision on declaring the taxpayer bankrupt;
2) the application of the rehabilitation procedure - from the date of entry into force of the court decision on the application of the rehabilitation procedure;
3) approval by the court of an agreement on debt restructuring - from the date of entry into force of a court ruling on the approval of such an agreement;
4) compulsory liquidation of second-tier banks, insurance (reinsurance) organizations - from the date of entry into force of a court decision on compulsory liquidation;
5) compulsory termination of the activities of branches of non-resident banks of the Republic of Kazakhstan, branches of insurance (reinsurance) organizations non-residents of the Republic of Kazakhstan - from the date of the decision by the authorized body for regulation, control and supervision of the financial market and financial organizations to revoke the license.
Tax authorities apply measures to enforce the collection of tax arrears of a taxpayer - a legal entity, a structural unit of a legal entity, a non-resident operating in the Republic of Kazakhstan through a permanent establishment, an individual entrepreneur, a person engaged in private practice, except in cases of appealing the notification of the results of an audit or notification of the results of a horizontal monitoring.
The enforcement of tax debt collection measures is based on the results of the risk management system.
Prior to the commencement of enforcement measures, a taxpayer with medium and high risk levels is notified of the payment of tax arrears.
Forced collection of tax arrears is carried out in the following order:
1) at the expense of money in bank accounts;
2) from accounts of debtors;
3) through the sale of restricted property;
4) in the form of a compulsory issue of authorized shares.
Enforcement measures are subject to cancellation in the following cases:
1) initiation of bankruptcy proceedings - from the day the court issues a ruling on the initiation of bankruptcy proceedings;
2) the application of a rehabilitation procedure in relation to a taxpayer - from the date of a court ruling on the initiation of proceedings in a rehabilitation case;
3) approval by the court of an agreement on debt restructuring - from the date of entry into force of a court ruling on the approval of such an agreement;
4) compulsory liquidation of second-tier banks, insurance (reinsurance) organizations - from the date of entry into force of a court decision on compulsory liquidation;
5) compulsory termination of the activities of branches of non-resident banks of the Republic of Kazakhstan, branches of insurance (reinsurance) organizations non-residents of the Republic of Kazakhstan - from the date of the decision by the authorized body for regulation, control and supervision of the financial market and financial organizations to revoke the license.
State Revenue Office for Beimbet Mailin district