Restriction on the disposal of the taxpayer's (tax agent's) property.

Restriction on the disposal of the taxpayer's (tax agent's) property.

30.06.2026 19:03:41 206

 

Restriction of the disposal of the taxpayer's (tax agent's) property is one of the ways to ensure the fulfillment of a tax obligation.

The procedure for restricting the disposal of a taxpayer's property is regulated by Article 87 of the Tax Code of the Republic of Kazakhstan.

  1. The restriction on the disposal of a taxpayer's property is carried out by the tax authority in the following cases.

1) non–repayment by a taxpayer (tax agent) of tax arrears in an amount exceeding the maximum amount of tax arrears - within the limits of the amount of tax arrears;

2) appeals by a taxpayer (tax agent), with the exception of a participant in horizontal monitoring, of a notification of the results of a tax audit – within the limits of the amount appealed, reflected in the notifications of the results of the tax audit.

  1. Are not subject to restrictions in the disposal:

1) life support facilities;

2) electric, thermal and other types of energy;

3) food products or raw materials, the shelf life and (or) shelf life of which does not exceed one year.

  1. The tax authority cancels the restriction on the disposal of property in the following cases::

1) repayment by a taxpayer (tax agent) of the amounts of tax arrears by paying;

2) cancellation of the notification of the results of the tax audit by the decision of the authorized body or by the

into legal force by a judicial act in full;

3) appeals of the registering authority for the state registration of property that has been converted (received)

into state ownership;

4) adoption of a decision by the authorized body for the management of state property on admission

to state ownership.

  1. Not subject to withdrawal:

The property of a taxpayer (tax agent) that is limited in its disposal, transferred (received)

for financial leasing or pledged before the termination of the lease and/or pledge agreement.

The only dwelling is subject to seizure only on the basis of a judicial act that has entered into legal force.

 

Source : https://www.gov.kz/memleket/entities/kgd-sko/press/news/details/1233980?lang=ru