Debt collection from the debtor's bank accounts

One of the ways to ensure the fulfillment of a tax obligation not fulfilled on time, in accordance with paragraph 2 of Article 116 of the Tax Code, is the suspension of expenditure transactions on bank accounts of a taxpayer - a legal entity, a structural subdivision of a legal entity, a non-resident operating in the Republic of Kazakhstan through a permanent establishment, an individual entrepreneur, a person engaged in private practice. In accordance with paragraph 3 of Article 118 of the Tax Code, the suspension of expenditure transactions on a taxpayer's bank accounts is carried out in case of non-repayment of tax debts classified in accordance with the risk management system as high risk - after 1 business day from the date of delivery of the notification of repayment of tax debts; average risk level, - after 10 working days from the date of delivery of the notification of repayment of tax arrears; The suspension of expenditure transactions on bank accounts is carried out within the amount of tax arrears specified in the order of the tax authority on the suspension of expenditure transactions on the taxpayer's bank accounts (hereinafter RPRO), which is issued in accordance with the form established by the authorized body in coordination with the National Bank of the Republic of Kazakhstan. The RPO comes into force from the date of its receipt by a second-tier bank or an organization engaged in certain types of banking operations (hereinafter referred to as the STB). The RPRO is sent by the tax authority to the STB, on paper or in electronic form by transmission over a telecommunications network, which is formed in accordance with the formats established by the authorized body together with the National Bank of the Republic of Kazakhstan. The RPRO on the taxpayer's bank accounts is subject to unconditional execution of the STB, and is executed in the order of priority established by the Civil Code of the Republic of Kazakhstan. Special attention should be paid that in accordance with paragraph 4-1 of Article 118 of the Tax Code, repayment by a taxpayer of the amount of tax arrears specified in the RPR is the basis for the resumption of STB, expenditure transactions on bank accounts of such a taxpayer. The STB, on the day of repayment of the tax debt, resumes spending operations on bank accounts until the cancellation of the order of the tax authority on the suspension of spending operations on the taxpayer's bank accounts. The RPO is canceled by the tax authority that issued an order to suspend expenditure transactions no later than 1 business day following the day of elimination of the reasons for the suspension of expenditure transactions on bank accounts. In the event of closure of the taxpayer's bank account, the STB returns the order on suspension of expenditure transactions on the account to the relevant tax authority together with a notification of closure of the taxpayer's bank account.