On preliminary measures to ensure the fulfillment of tax obligations
According to the provisions of the Tax Code of the Republic of Kazakhstan, the tax authorities apply preliminary measures of influence in order to ensure timely and full fulfillment of tax obligations.
In accordance with Article 80 of the Tax Code, before applying measures to ensure the fulfillment of a tax obligation, tax authorities send the following documents to taxpayers: notices, information and warning notices, as well as mandatory notices.
Notices are sent to taxpayers in the presence of tax arrears that do not exceed the established limit, as well as in cases of identification of risks related to transactions with counterparties.
Information and warning notices are generated, among other things, based on the results of desk control, when discrepancies in tax reporting are identified, it is necessary to confirm the actual transactions, as well as in other cases provided for by law. The deadline for the execution of such notifications is usually 30 business days.
Mandatory notifications are sent based on the results of tax audits, if violations of tax legislation are detected, as well as if there is a tax debt exceeding the established threshold. The deadline for the execution of these notifications is also 30 business days, except in certain cases.
In case of non-fulfillment of the requirements of the tax authority within the prescribed period, measures are applied to ensure the fulfillment of the tax obligation provided for in Article 84 of the Tax Code, including the accrual of penalties, suspension of spending operations on bank accounts, restriction of disposal of property, suspension of electronic invoice statements, as well as restriction of access to Internet resources.
The State Revenue Department reminds of the need for timely response to incoming notices and notifications, and also recommends regularly checking information in the taxpayer's personal account.
Timely fulfillment of tax obligations avoids the use of restrictive measures and ensures the stability of financial and economic activities.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1209543?lang=kk