Recovery of tax arrears may be enforced against funds held in the bank accounts of a taxpayer’s debtors if the taxpayer fails to settle tax arrears exceeding the established threshold amount after compulsory recovery measures have been taken against the funds held in the taxpayer’s own bank accounts.

A debtor is understood to mean an individual, a legal entity, a structural subdivision of a legal entity, a non-resident carrying out activities in the Republic of Kazakhstan through a permanent establishment, an individual entrepreneur, or a person engaged in private practice that owes money to the taxpayer.

The tax authority shall send the debtor a notice requesting confirmation of the accounts receivable.

The debtor shall submit to the tax authority, in paper or electronic form, a reconciliation statement of mutual settlements prepared jointly with the taxpayer and/or, where it is impossible to prepare such a reconciliation statement as of the date of receipt of the notice, documents confirming the mutual settlements with the taxpayer.

If the notice requesting confirmation of the amount of accounts receivable is not complied with, the tax authority shall:

conduct a tax audit of the debtor; and

issue an order to suspend debit transactions on the debtor’s bank accounts within one business day following the expiry of the deadline for complying with the notice.

The tax authority shall issue collection orders to the debtor’s bank accounts for the amount of the taxpayer’s tax arrears within the limits of the confirmed accounts receivable, as evidenced by one of the following documents:

a reconciliation statement of mutual settlements;

a tax audit report confirming the amount of the accounts receivable; or

a court decision that has entered into legal force.

Collection orders issued against the debtor’s bank accounts shall be withdrawn once the taxpayer’s tax arrears have been settled by either the taxpayer or the debtor.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1263995?lang=ru