On the restriction in the disposal of the taxpayer's (tax agent's) property.
In accordance with paragraph 1 of Article 87 of the Tax Code of the Republic of Kazakhstan, restrictions on the disposal of a taxpayer's (tax agent's) property are made by the tax authority in the following cases::
1) non-repayment by a taxpayer (tax agent) of tax arrears in an amount exceeding the maximum amount of tax arrears - within the limits of the amount of tax arrears;
2) appeals by a taxpayer (tax agent), with the exception of a participant in horizontal monitoring, of a notification of the results of a tax audit - within the limits of the amount appealed, reflected in the notifications of the results of the tax audit.
An inventory of the restricted property is made in the presence of the taxpayer (tax agent).
In the absence of the taxpayer (tax agent) at the location indicated in the registration data, confirmed by the act of tax inspection, the inventory of the limited property is carried out without the participation of the taxpayer (tax agent).
In order to avoid the application of restrictive measures, it is necessary to fulfill tax obligations in a timely manner and prevent the formation of debt.
