Specific issues related to amendments introduced to RoK Tax Code in respect of applying methods and measures of enforced collection of tax arrears. 

Restraint on the property of a taxpayer (tax agent)

Article 613. Restraint on the property of a taxpayer (tax agent)

  1. The tax authority shall carry out a restraint on property disposal of a taxpayer (tax agent) specified in sub-paragraph 4) of paragraph 1 of Article 609 of this Code, in the following cases:

1) failure to repay tax arrears within fifteen working days from the date of receipt of a notice for repayment of tax arrears;

Sub-paragraph 2 is set out in the wording of the RoK Law dated 28.11.14 No 257-V (effective from 1 January 2015) (see old wording

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.

Paragraph 2 was amended in accordance with RoK Law dated 28.11.2014 No 257-V (effective from 1 January 2015) (see old wording)

  1. Unless otherwise stated in this paragraph, the restraint on the property disposal of the taxpayer (tax agent) shall be carried out by the tax authority in respect of the property:

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.

A. Mamedov

Director of the  

Enforced Collection Department, 

State Revenue Office 

of Turksibskiy District, Almaty city 



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