The grounds for applying methods and measures of compulsory collection to a payer who has not paid taxes and social payments to the budget within the prescribed period are provided for in Articles 116-124 of the Tax Code and the norms of the Social Code of the Republic of Kazakhstan, the Law of the Republic of Kazakhstan «On Compulsory Social Health Insurance».

Prior to the start of the application of methods and measures of a coercive nature, Notifications are sent to taxpayers with medium and high risk levels «On repayment of tax arrears», «On the amounts of arrears on social payments» (hereinafter Notifications).

For reference: social payments include mandatory contributions to the Unified Accumulative Pension Fund, the State Social Insurance Fund, and the Medical Insurance Fund.

Notifications sent by the tax authority are delivered electronically to the taxpayer, to his personal account.

 The notification shall specify in detail the name and amount of unpaid tax, the amount of penalties, the types and terms of enforcement measures applied, in case of default on a voluntary basis. You can view your personal account in your personal account, which contains information about accrued, paid, and unpaid amounts of taxes and payments. One of the measures in accordance with Article 119 of the Tax Code of the Republic of Kazakhstan, in respect of a taxpayer (a legal entity, an individual entrepreneur and persons engaged in private practice) who have not fulfilled their obligations to pay taxes to the budget and social payments is the issuance by the tax authority of an Order to suspend expenditure operations on the taxpayer's cash register (hereinafter the Order).

At the same time, a Decision is made to a taxpayer with a high level of risk after 1 working day, with an average level of risk - after 10 working days from the date of delivery of the Notification.

The suspension of expenditure operations on the cash register implies the unconditional execution by the taxpayer of the Order of the tax authority. During the day, cash received through the use of cash registers must be sent to repay the debt no later than 1 business day (all individual entrepreneurs use cash registers in their activities).

In case of violation of this procedure, the tax authority appoints a thematic audit on the issue of the taxpayer's execution of the Order. Also, the violator is brought to administrative responsibility under Article 277 of the Administrative Code of the Republic of Kazakhstan.

The order of the tax authority is canceled no later than 1 business day after the taxpayer pays off the arrears of taxes and social payments.