When can the tax debt be collected from the debtor If a taxpayer has not repaid tax arrears in excess of the maximum amount even after collecting funds from his bank accounts, the tax authority has the right to foreclose on the money held in the accounts of his debtors.

Who is considered a debtor?

This is an individual or legal entity, sole proprietor, a person engaged in private practice, a non-resident with a permanent establishment in the Republic of Kazakhstan, as well as a structural unit of a legal entity that is in debt to the taxpayer. What's the order? - the tax authority sends a notification to the debtor confirming the accounts receivable; - the debtor must submit a reconciliation report with the taxpayer or documents confirming the settlements.; - if the notification is not executed, the tax authority may conduct a tax audit of the debtor and suspend spending operations on his bank accounts. When is the collection order issued? It is sent to the debtor's bank accounts within the limits of the confirmed amount owed on the basis of: - reconciliation report of mutual settlements; - tax audit report; - a court decision that has entered into legal force. The collection order is revoked after the taxpayer or debtor pays off the tax debt.

Source : https://www.gov.kz/memleket/entities/kgd-zko/press/news/details/1273068?lang=ru