The suspension of spending operations on bank accounts is one of the ways to ensure the fulfillment of a tax obligation.
1. Legislative basis.
The procedure for suspending spending operations on the payer's bank accounts is regulated by Article 125 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan".
2. Suspension of spending operations on the payer's bank accounts is carried out in the following cases::
1) non–payment of arrears in customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest - within ten working days following the day of delivery of the notification of repayment of arrears in customs payments, taxes, special, anti-dumping, countervailing duties, penalties, interest;
2) failure to comply with the notification of elimination of violations – within five working days from the date of expiry of the deadline for the execution of the notification of elimination of violations, with the exception of the case provided for in paragraph 3-5 of Article 417 of this Code.;
3) unjustified refusal of access of officials specified in the first part of paragraph 4 of Article 420 of this Code to the facility of the person being checked, except in cases of refusal of access to the facility of the person being checked, provided for in paragraph 3 of Article 420 of this Code – within five working days from the date of drawing up the protocol on refusal of access of officials;
4) the return by the postal or other communication organization of the notification sent on the elimination of violations, notification of the results of the inspection and (or) notification of unpaid amounts of customs duties, taxes, penalties, interest due to the absence of the payer at the location indicated in the registration data – within five working days from the date of refund policy.3. When the order to suspend spending operations is cancelled.
The order to suspend spending operations on the payer's bank accounts is canceled by the customs authority that issued such an order no later than one business day following the day of elimination of the reasons for the suspension of spending operations on bank accounts.

Source : https://www.gov.kz/memleket/entities/kgd-sko/press/news/details/1265553?lang=ru