If there is a tax debt exceeding the threshold established by law and there is no repayment after the collection of funds from the taxpayer's bank accounts, the collection may be levied on the funds of his debtors.
A debtor is a person who owes a debt to a taxpayer (tax agent).
To identify debtors, the tax authority uses data from information systems, and also has the right to verify settlements between a taxpayer and his debtors.
 In case of identification of accounts receivable, a notification is sent to the debtor about the need to confirm its amount. Confirmation is carried out by submitting a reconciliation report or other documents confirming the existence of debt.
If the notification is not executed within the prescribed period, the tax authority has the right to conduct a tax audit of the debtor and suspend spending operations on his bank accounts.

When accounts receivable are confirmed by a reconciliation report, a tax audit report, or a court decision that has entered into force, collection orders may be issued to the debtor's bank accounts. Collection is carried out within the limits of the confirmed amount of accounts receivable and the amount of the taxpayer's tax debt.
After the repayment of the tax debt, collection orders are subject to revocation. In case of excessive write-off of funds, the excess amount is refunded to the debtor in accordance with the established procedure.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1245453?lang=ru