The Department of State Revenue for the Mangystau region informs that currently, in the presence of tax arrears, methods and measures of enforcement are applied in the amount of 1 tenge and above, taking into account the results of the risk management system, with the exception of the suspension of spending operations on bank accounts, where the accounts are burdened with tax arrears over 6 MCI.

Prior to the start of the application of methods and measures of compulsory debt collection, a notification on repayment of tax arrears is sent to a taxpayer with an average and high level of risk (no later than five working days from the date of formation of tax arrears).

The draft of the new Tax Code proposes to introduce a differentiated approach in the application of methods and measures of compulsory collection of tax debts with the exception of linking to the degree of risk.:

- in case of tax arrears of up to 20 MCI, a notification of the formation of tax arrears is sent and a penalty is charged, no other measures are applied;

- in case of tax arrears from 20 to 45 MCI – sending a notification of repayment of tax arrears, suspending spending operations on bank accounts and cash registers, issuing a collection order;

- in case of tax arrears over 45 MCI – all measures, including inventory and sale of property, collection at the expense of debtors, restriction of departure (in case of non-repayment within 3 months based on court approval), bankruptcy.

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/993736?lang=kk