The collection of tax arrears from an individual shall be carried out by the tax authority where the tax arrears remain unpaid in an amount exceeding one monthly calculation index (MCI) applicable as of January 1 of the relevant financial year.
Tax arrears of an individual shall also include the tax arrears of an individual registered as an individual entrepreneur, or a person engaged in private practice, in respect of tax obligations not related to entrepreneurial activity or private practice.
The tax authority shall issue a tax order for the collection of the individual’s tax arrears after the expiry of the deadline for complying with the notification on repayment of the individual’s tax arrears.
The deadline for complying with the tax order shall be five working days following the day of its delivery.
If the individual fails to comply with the tax order, the tax authority shall forward the tax order to the relevant justice authorities according to territorial jurisdiction or to the regional chamber of private bailiffs for compulsory enforcement in accordance with the legislation of the Republic of Kazakhstan on enforcement proceedings and the status of bailiffs.
A tax order shall be cancelled in the following cases:
the individual has repaid the tax arrears;
the procedure for issuing the tax order has been violated;
a judicial bankruptcy procedure or a procedure for restoring solvency has been initiated in respect of the individual in accordance with the Law of the Republic of Kazakhstan “On Restoration of Solvency and Bankruptcy of Citizens of the Republic of Kazakhstan.”
