Debt collection to the budget at the expense of money held in bank accounts is provided for in Chapter 14, Article 122 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" dated December 25, 2017 No. 121-VI (hereinafter referred to as the Tax Code). According to the provisions of this article, the tax authority forcibly collects from bank accounts taxpayer's tax arrears in case of non-payment or incomplete payment of tax arrears by a taxpayer classified in accordance with the risk management system as: of a high level of risk, - after five working days from the date of delivery of the notification of repayment of tax arrears.; average risk, - after twenty working days from the date of delivery of the notification of repayment of tax arrears.

            The collection of the amount of tax arrears from the taxpayer's bank accounts opened with a second-tier bank or an organization engaged in certain types of banking operations is carried out on the basis of a collection order from the tax authority, with the exception of the amount of money secured by loans issued by such a second-tier bank or an organization engaged in certain types of banking operations, in the amount of the outstanding principal debt the specified loan. A collection order is drawn up by the tax authority on the basis of data on the amount of tax arrears as of the date of its compilation.

            When a second-tier bank or an organization performing certain types of banking operations executes a collection order from one taxpayer's bank account, collection orders issued to other taxpayer's bank accounts opened by him at the specified second-tier bank or an organization performing certain types of banking operations are returned to the tax authority without execution, if such collection orders are issued by the same on the same date, for the same amount, for the same type of debt. Upon full execution by a second-tier bank or an organization performing certain types of banking operations of a collection order by debiting money from several bank accounts of the taxpayer for the total amount specified in such collection order, collection orders to other bank accounts of the taxpayer opened by him in the specified second-tier bank or an organization performing certain types of banking operations, issued on the same date, for the same amount, for the same type of debt, they are returned without execution.

            The collection order is issued in accordance with the form approved by the National Bank of the Republic of Kazakhstan and contains an indication of the taxpayer's bank account from which the amounts of tax arrears are collected. The tax authority sends a collection order to second-tier banks or organizations engaged in certain types of banking operations in hard copy or in electronic form via transmission over a telecommunications network. The collection order in electronic form is formed in accordance with the formats established by the authorized body in coordination with the National Bank of the Republic of Kazakhstan.

            If the client's money is sufficient in a second-tier bank or an organization engaged in certain types of banking operations to meet all requirements imposed on the client, a collection order to collect the amount of tax arrears is executed by a second-tier bank or an organization engaged in certain types of banking operations as a matter of priority and no later than one business day following the day of receipt of the specified order, within the limits of the amounts available in the bank account. Collection orders are withdrawn by the tax authority no later than one business day following the day of repayment of the tax debt.