Measures of compulsory collection of tax arrears (hereinafter referred to as measures of compulsory collection) are actions of a tax authority aimed at ensuring that a taxpayer (tax agent) fulfills a tax obligation to pay taxes and payments to the budget that are not voluntarily fulfilled within the prescribed period.
 The enforcement measures applied to a taxpayer (tax agent) are:
- collection at the expense of money held in his bank accounts;
- collection from debtors' accounts;
- recovery through the sale of his limited property;
- compulsory issue of declared shares;
- temporary restriction on leaving the Republic of Kazakhstan;
- issuing a tax order on debt collection of an individual.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1241118?lang=ru