In any country an uninterrupted financing of the budgeted activities requires regular replenishment of financial resources at the national and local levels. This is achieved mainly through the payment of taxes and other obligatory payments by legal entities and individuals. In accordance with applicable tax laws and other regulatory acts, payers are obliged to pay these fees in the prescribed amounts and within certain deadlines, Almaty.kgd.gov.kz informs.
According to the Tax Code, the tax liability shall be fulfilled by the taxpayer independently, unless otherwise stipulated by the Tax Code. In cases where a taxpayer fails to fulfil in due time the tax obligation with regard to the payment of taxes, the tax authorities shall send a notice to such taxpayers concerning the measures taken to ensure the fulfilment of the tax liability that was not implemented in time, and the notice concerning the measures taken for enforced collection of tax arrears.
Implementation of tax obligations of taxpayers that were not implemented within established periods may be secured by the following methods:
1) charging penalties on an outstanding amount of taxes and other obligatory payments to the Budget, including advance and (or) current payment thereon;
2) suspension of expenditure transactions in bank accounts (except for correspondent accounts) of the taxpayer;
3) suspension of cash expenditure transactions of the taxpayer (tax agent);
4) restraint on property disposal of the taxpayer (tax agent) towards settlement of tax arrears;
Amounts of penalties shall be assessed and paid regardless of applying other methods of securing the implementation of a tax obligation that was not implemented in time and measures of enforced collection, as well as other measures of responsibility for violation of the tax legislation of the Republic of Kazakhstan. Penalties shall be assessed for each day of a delay, beginning on the day following the date for the payment of the tax and another obligatory payment to the Budget.
Suspension of expenditure transactions in bank accounts shall be carried out in the following cases: failure of the taxpayer to present tax reports within time established by Tax Code, – upon expiry of thirty working days from delivery of the notice; failure of the taxpayer to present a tax application for value-added tax registration – upon expiry of thirty working days from the date of delivery of the notice; failure to repay tax arrears — upon expiry of ten working days from the date of delivery of the notice; non-admission of official persons of the tax service authority to tax audit and inspection of taxable items and (or) items relating to taxation,- within five working days from the date of non-admission; return by the postal or another communications organisation of the notice forwarded in connection with the absence of the taxpayer in the place of location, — within twenty working days from the date of such return; impossibility to establish the place of the taxpayer’s location (residence) supported by documents, — within five working days from the date of expiry; failure to implement the notice on elimination of violations found as a result of in-house supervision, — upon expiry of five working days from the date of expiry of the notice period.
Suspension of expenditure transactions in bank accounts shall apply to all expenditure transactions of the taxpayer except for transactions associated with repayment of tax arrears and cash withdrawals on law enforcement documents. In the case of failure to repay tax arrears upon expiry of fifteen working days from the date of receipt of a notice for repayment of tax arrears, the taxpayer shall be subject to restraint on property disposal against repayment of tax arrears.
Enforced collection of tax arrears shall be carried out in accordance with the following procedure:
1) at the expense of funds which are in bank accounts;
2) from accounts of debtors;
3) at the expense of sale of property in restraint;
4) in the form of enforced issue of announced shares.
In the case of non-payment or incomplete payment of amounts of tax arrears assessed by the taxpayer on declarations or statements as well as based on results of tax audits after twenty working days from the date of delivery of the notice for repayment of tax arrears, the tax authority shall collect amounts of tax arrears through the enforced procedure from the bank accounts of the taxpayers without their consent. In case the taxpayer has no cash or funds on the bank accounts, the tax authority shall apply the collection claim to funds held in bank accounts of debtors within the total tax arrears that formed. In case of absence or shortage of cash, funds in bank accounts and in bank accounts of the taxpayer’s debtors, the tax authorities shall apply the collection claim on the restrained assets of the taxpayer to the extent of the amount of tax arrears without a consent of the taxpayer – legal entity or individual entrepreneur. The sale of restrained property shall be carried out at a specialized auction, the procedure of which is determined by the Government of the Republic of Kazakhstan. In the event of failure to repay amounts of tax arrears by the taxpayer which is a joint-stock company with the participation of the state in the authorised capital, after the adoption of all appropriate measures, the authorised body shall petition to the court with a lawsuit application for enforced issuing announced shares in accordance with the procedure established by the Republic of Kazakhstan legislation.
In the case the legal entity or individual entrepreneur fails to repay amounts of tax arrears after taking all remedies specified in the Tax Code, the tax authority shall take steps to recognize the taxpayer as bankrupt in accordance with the legislative acts of the Republic of Kazakhstan.