Article 190 of the Tax Code of the Republic of Kazakhstan regulates the procedure for collecting tax debts of an individual.
If the amount of debt exceeds 1 MCI, established on January 1 of the relevant financial year, the tax authority has the right to initiate a collection procedure.
If a person does not repay the debt within the prescribed period after receiving the notification, the tax authority issues a tax order to collect the debt. After handing over the order, the person has 5 working days to execute it. If the order is not executed within the prescribed period, the tax authority sends it to bailiffs for compulsory debt collection.
A tax order is cancelled if the debt is repaid, if the established procedure is violated when it is issued, or the procedure for judicial bankruptcy or restoration of solvency is applied to an individual in accordance with the legislation of the Republic of Kazakhstan.
