The suspension of spending operations on bank accounts (with the exception of correspondent accounts) is carried out in the following cases::
- non-repayment by the taxpayer (tax agent) of tax arrears in the amount exceeding the maximum amount of tax arrears;
- failure to comply with the notification of registration with the tax authority;
- non-admission of officials of the tax authority to a tax audit and inspection of taxable objects and (or) objects related to taxation, except in cases of violation by them of the procedure established by this Code for conducting a tax audit;
- failure to comply with the notification of discrepancies identified by the results of desk control;
- failure to comply with the notification of confirmation of accounts receivable;
- failure to comply with the notification confirming the actual completion of turnover for the sale of goods, performance of works and provision of services.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1248171?lang=ru