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In cases defined by the Tax Code of the Republic of Kazakhstan, the tax authority applies methods to ensure the fulfillment of a tax obligation. Security measures are measures of a proprietary and (or) restrictive nature that encourage proper fulfillment of a tax obligation by a taxpayer (tax agent). The security methods are: 1) accrual of penalties; 2) suspension of spending operations; 3) restriction on the disposal of property; 4) suspension of electronic invoice issuance; 5) restriction of access to Internet resources and (or) the Internet site of a foreign company operating through an Internet site in the territory of the Republic of Kazakhstan.
