According to paragraph 3 of Article 121 of the Tax Code, the compulsory collection of tax debts is carried out in the following order:
1) at the expense of money held in bank accounts;
2) from debtors' accounts;
3) due to the sale of limited property at the disposal;
4) in the form of a compulsory issue of declared shares.
According to paragraph 1 of Article 122 of the Tax Code, the tax authority forcibly collects from the bank accounts of the taxpayer (tax agent) the amounts of tax arrears in case of non–payment or incomplete payment of the amounts of tax arrears by the taxpayer (tax agent) classified in accordance with the risk management system to the category:
- a high level of risk, - after five working days from the date of delivery of the notification of repayment of tax arrears;
- medium risk, - after twenty working days from the date of delivery of the notification of repayment of tax arrears.
According to paragraph 1 of Article 123 of the Tax Code - in the absence of a taxpayer (tax agent), classified in accordance with the risk management system to the category of high or medium risk, bank accounts, as well as in case of non-repayment of tax debts after collection at the expense of money held in bank accounts, conducted in accordance with the procedure defined by Article 122 of this Code, the tax authority within the established the tax debt is levied on the money held in the bank accounts of third parties who are indebted to the taxpayer (tax agent) (hereinafter referred to as debtors).
A taxpayer (tax agent) is obliged to submit a list of debtors with an indication of the amount of the receivable to the tax authority that sent such a notification no later than ten working days from the date of receipt of the notification on the repayment of tax arrears.
In cases of failure to submit a list of debtors within the period specified in part one of this paragraph, the tax authority has the right to use data from tax authorities' information systems 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 mutual settlements between the taxpayer (tax agent) and its debtors. At the same time, the tax authority does not have the right to confirm the amounts of accounts receivable disputed in court. In case of repayment by the taxpayer (tax agent) of the tax debt, the list of debtors or the reconciliation report of mutual settlements is not provided.
Based on the list of debtors submitted by the taxpayer (tax agent) and (or) information about debtors received from the information systems of tax authorities, and (or) the taxpayer's (tax agent's) audit report confirming the amount of accounts receivable, the tax authority sends debtors notifications of foreclosure on 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.
Based on the reconciliation report of mutual settlements or the debtor's verification report confirming the amount of the receivable, the tax authority issues collection orders to the debtor's bank accounts to recover the amount of the taxpayer's (tax agent's) tax debt.
settlements 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 the taxpayer (tax agent) to the tax authority of the reconciliation of settlements with the attachment of documents confirming the repayment such debt.
A second-tier bank or an organization carrying out certain types of banking operations, a taxpayer debtor, is obliged to execute a collection order issued by the tax authority to recover the amount of the taxpayer's (tax agent's) tax debt in accordance with the requirements established by Article 122 of this Code.
According to Article 124 of the Tax Code - the tax authority in cases of absence or insufficiency of the 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 classified in accordance with the risk management system as a high or medium risk level, money in bank accounts and in the bank accounts of his debtors, or the absence of bank accounts from him and (or) his debtors, without his consent, issues a resolution on foreclosing on the property of the taxpayer (tax agent) limited at his disposal.