On the procedure for suspending expenditure transactions on taxpayers' accounts
In accordance with the tax legislation of the Republic of Kazakhstan, the tax authorities have the right to suspend spending operations on bank accounts and (or) the cash register of a taxpayer (tax agent).
This measure is applied on the basis of a tax authority's order and is subject to mandatory execution by a banking organization from the moment it is received.
The main reasons for the suspension are:
— the presence of tax arrears exceeding the established limit;
— failure to comply with tax authority notifications;
— non-elimination of discrepancies based on the results of desk control;
— non-confirmation of turnover or accounts receivable;
— non-admission to the tax audit.
At the same time, the restriction applies to all expenditure transactions, with the exception of cases provided for by law.
The following are not subject to restrictions:
— payments to the budget (taxes and other mandatory payments);
— social payments;
— payment of wages, alimony, allowances and other socially significant payments.
Procedure for lifting restrictions:
After eliminating the reasons for the suspension, the tax authority is obliged to lift the restriction no later than one business day.
For additional information, taxpayers can:
— contact the contact center at 1414;
— apply to the state revenue authorities at the location;
— check the notifications in the taxpayer's office;
— use the CGD Telegram chatbot.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1210114?lang=kk