Currently, in the presence of tax arrears, methods and measures of compulsory collection are applied in the amount of 1 tenge or more, taking into account the results of the risk management system, with the exception of the suspension of spending operations on bank accounts, where an encumbrance is imposed on accounts with tax arrears in excess of 6 MCI.  Prior to the application of methods and measures of compulsory debt collection, a notification of repayment of tax arrears is sent to taxpayers with medium and high risk levels (no later than five working days from the date of formation of tax arrears).  

The Tax Code of the Republic of Kazakhstan has introduced a differentiated approach in the application of methods and measures for the compulsory collection of tax debts with the exception of the link to the degree of risk: in case of tax arrears of up to 20 MCI, a notice 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; if the tax debt exceeds 27,000 MCI, travel restrictions (in case of non-repayment within 3 months based on court approval), bankruptcy.

Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/1057976?lang=kk