A notice of confirmation of accounts receivable is submitted to the debtor of the taxpayer (tax agent) if the taxpayer (tax agent) fails to repay the tax debt after taking enforcement measures at the expense of the money held in his bank accounts, no later than ten working days before the foreclosure.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1243526?lang=ru