If the tax is not paid on time, late payment interest will accrue for each day of delay after October 1. If an outstanding debt arises, the taxpayer receives a notification with 30 working days to comply. If the debt exceeds 1 MCI (Monthly Calculation Index), a tax order is issued to the debtor. If the debt remains unpaid after receiving the order, it is forwarded to bailiffs, who are authorized to enforce collection measures, including the freezing of bank accounts and seizure of property.

Source : https://www.gov.kz/memleket/entities/kgd-zhetysu/press/news/details/1286946?lang=ru