The Department of State Revenue for the Mangystau region informs that the suspension of spending operations on bank accounts (with the exception of correspondent accounts) is carried out in the following cases::

- non-repayment by the taxpayer (tax agent) of tax arrears in the amount exceeding the maximum amount of tax arrears;

- failure to comply with the notification of registration with the tax authority;

- non-admission of officials of the tax authority to a tax audit and inspection of taxable objects and (or) objects related to taxation, except in cases of violation by them of the procedure established by the Tax Code for conducting a tax audit;

- failure to comply with the notification of discrepancies identified by the results of desk control;

- failure to comply with the notification of confirmation of accounts receivable;

- failure to comply with the notification confirming the actual completion of turnover for the sale of goods, performance of works and provision of services.

(unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1145260?lang=kk