The collection of a tax debt owed by an individual is carried out by the tax authority if the tax debt has not been repaid in an amount exceeding the single amount of the monthly calculation indicator in force as of January 1 of the relevant financial year.
The term “tax debt of an individual” also includes the tax debt of an individual registered as an individual entrepreneur or a person engaged in private practice, for tax obligations not related to the conduct of business activities or private practice.
The tax authority issues a tax order to recover the debt of an individual after the deadline for fulfilling the notice regarding the repayment of the individual’s tax debt has expired.
The deadline for fulfilling the tax order is five working days following the day it is served.
If the individual fails to comply with the tax order, the tax authority forwards the tax order to the relevant judicial authorities in the relevant territorial jurisdiction or to the regional chamber of private bailiffs for enforcement in accordance with the procedure established by the legislation of the Republic of Kazakhstan on enforcement proceedings and the status of bailiffs.
The tax order is revoked in the following cases:
* the repayment of tax debt by an individual;
* violations of the procedure for issuing a tax order;
* the application of a solvency restoration procedure or a judicial bankruptcy procedure against an individual in accordance with the Law of the Republic of Kazakhstan “On Solvency Restoration and Bankruptcy of Citizens of the Republic of Kazakhstan”.
