Restraint on the property of a taxpayer (tax agent)
Article 613. Restraint on the property of a taxpayer (tax agent)
1) failure to repay tax arrears within fifteen working days from the date of receipt of a notice for repayment of tax arrears;
2) in the case when the taxpayer (tax agent), except for major taxpayers who are subject to monitoring, files a complaint against a notice on results of a tax audit and (or) decision of the superior tax service authority, passed upon the results of processing a complaint against the notice. At that, in the case referred to in this sub-paragraph, the restraint is carried out by the tax authority not later than three working days from the day when the taxpayer (tax agent) files a complaint according to the procedure established by Chapters 93,94 of this Code, without sending a notice for repayment of tax arrears, as provided for by sub-paragraph 5) of paragraph 2 of Article 607 of this Code.
1) held on the right of ownership or economic management, and recorded in the balance sheet of the given taxpayer (tax agent), - in the case specified in sub-paragraph 1) of paragraph 1 of this Article;
2) which, in accordance with the International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan concerning accounting and financial reporting, is recognized as main assets, investments into immovable property, intangible and (or) biological assets in the case specified in sub-paragraph 2) of paragraph 1 of this Article.
The following shall not be subject to restraint on disposal:
life support items;
electric, thermal and other types of energy;
food stuffs or raw materials, with shelf life not exceeding one year.
It shall be prohibited to the tax authority to seize property in restraint of a taxpayer (tax agent), which has been transferred (received) under finance leases, or pledged until the lease agreement and (or) pledge agreement it terminated.
And it shall be prohibited to a taxpayer (tax agent) to alter provisions of an agreement (extension of validity, sub-leasing and (or) re-pledging) from the date of the property restraint by the tax authority, until its abolition.
Director of the
Enforced Collection Department,
State Revenue Office
of Turksibskiy District, Almaty city
Name of “MinTax” used in this proposal, depending on the context, can refer to MinTax LLP or MinTax Audit LLP and to its structural subdivisions as well. MinTax LLP and MinTax Audit LLP are included into MinTax Group acting on the basis of the Partnership Agreement, and are considered to be separate and independent legal entities founded under the Republic of Kazakhstan legislation, and they are responsible for all rights and obligations only on their behalf. The Companies which are included in MinTax Group are not responsible for any actions or omissions of each other
CONFIDENTIALITY | LEGAL ASPECTS