Recovery of tax debt is made against funds held in the bank accounts of the taxpayer’s (tax agent’s) debtors if the taxpayer (tax agent) fails to repay its tax debt in an amount exceeding the threshold amount of tax debt, after a compulsory recovery measure has been taken against funds held in the taxpayer’s (tax agent’s) bank accounts.

For the purposes hereof, a debtor means an individual, legal entity, structural subdivision of a legal entity, non-resident carrying out activities in the Republic of Kazakhstan through a permanent establishment, individual entrepreneur, or person engaged in private practice who has an outstanding debt to the taxpayer (tax agent).

For the purpose of identifying the taxpayer’s (tax agent’s) debtors, the tax authority is entitled to:

use data from the tax authority’s information system;

conduct a tax audit of the taxpayer (tax agent) to determine mutual settlements between the taxpayer (tax agent) and its debtors, as well as a counter tax audit of the debtors.

The tax authority sends the debtor a notification confirming the accounts receivable.

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

If the notification confirming the amount of accounts receivable is not complied with, the tax authority:

conducts a tax audit of the debtors;

issues an order to suspend debit transactions on bank accounts within one business day following the day on which the deadline for complying with such notification expires.

The tax authority issues collection orders against the debtor’s bank accounts for the amount of the taxpayer’s (tax agent’s) tax debt, within the limits of the accounts receivable confirmed by one of the following documents:

a reconciliation statement of mutual settlements;

a tax audit report confirming the amount of accounts receivable;

a court decision that has entered into legal force.

Collection orders issued against the debtor’s bank accounts shall be withdrawn upon repayment of the tax debt by the taxpayer (tax agent) or the debtor.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1294047?lang=ru