According to Article 186 of the tax code of the Republic of Kazakhstan, one of the measures of compulsory collection of tax arrears is collection at the expense of funds held in the bank accounts of debtors of the taxpayer (tax agent).
️ ️ When is this measure applied?
✅ If the tax arrears exceed the threshold established by law;
✅ In the event that the debt is not repaid, although collection measures are taken at the expense of funds in the taxpayer's own bank accounts.
Кім who is the debtor?
A debitor is an individual or legal entity that has debts to a taxpayer (tax agent), a structural subdivision of a legal entity, an individual entrepreneur, a person engaged in private practice, or a non-resident operating in the Republic of Kazakhstan through a permanent institution.
🔎 How are debtors determined?
State revenue bodies:
✔️ uses data from information systems;
✔️ conducts tax audits;
✔️ conducts checks against debtors if necessary.
📩 After the creditor is identified, a notification is sent to him confirming the receivables. The debitor is obliged to provide an act of reconciliation or documents confirming mutual settlements.
️ ️ In case of failure to comply with the notification, the state Revenue Authority has the right to conduct a tax audit of the debitor and suspend expense transactions on his bank accounts.
💳 After confirming the debt, a collection order is placed on the debitor's bank accounts within the confirmed amount. The basis of it:
акт act of mutual settlement;
акт act of tax audit;
️ ️ Court decision that has entered into legal force.
✅ After full repayment of tax arrears, the collection order is returned.
💰 If more funds are debited from the debitor's account than the amount specified in the collection order, the excess recovered funds are returned to the debitor's bank account.
🤝 The state Revenue Department of Karaganda region calls for timely fulfillment of tax obligations, regular reconciliation of mutual settlements with counterparties and timely response to notifications from state revenue bodies.
