One of the mechanisms for the compulsory collection of tax debt provided for by law is the collection of a taxpayer’s (tax agent’s) tax debt from funds held in the bank accounts of its debtors.

The taxpayer is required, within 10 business days from the date of receipt of the notification on repayment of tax debt, to submit to the state revenue authority a list of its debtors, indicating the amount of accounts receivable owed by each debtor.

At the same time, the state revenue authority has the right to independently identify debtors using data from information systems, as well as, within the framework of an audit, establish settlements between the taxpayer and its debtors. If necessary, a counter-audit of the debtor may be conducted.

It is important to note that accounts receivable amounts disputed in court are not confirmed by the state revenue authority.

After establishing information regarding the accounts receivable, the debtor is sent a notification confirming the debt. Within 20 business days from the day following the date of receipt of the notification, the debtor shall submit a reconciliation statement of mutual settlements and/or documents confirming the existence of the debt.

If the debtor agrees to have the debt amount debited from its bank account to repay the taxpayer’s tax debt, the debtor shall provide the state revenue authority with information regarding the relevant bank account. In this case, a reconciliation statement is not required. The state revenue authority issues a collection order (incasso order) against the specified bank account.

If, within one day, there are insufficient funds in the specified account or no funds are available, the collection order is issued against all bank accounts of the debtor.

If the debtor does not confirm the debt or fails to submit the required documents within the prescribed period, the state revenue authority, within 1 business day, takes measures to suspend debit transactions on the debtor’s bank accounts. A tax audit of the debtor is subsequently conducted.

After the amount of the accounts receivable has been confirmed, the state revenue authority issues a collection order (incasso order) against the debtor’s bank account for an amount not exceeding the taxpayer’s tax debt.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1285959?lang=ru