If an individual's tax debt exceeds 1 MCI, the tax authority can collect it via a tax order. If the debt is not paid on time, the order will be sent for compulsory enforcement. This was reported by Qazaqyia.kz citing Kursiv Media.
Collection Procedure
The collection procedure is regulated by Article 190 of the Tax Code. It applies to individuals who are not individual entrepreneurs or persons engaged in private practice. The rules also apply to debts of individual entrepreneurs and private practitioners if the debt is not related to their entrepreneurial or professional activities.
Debt Notification
First, the taxpayer is given a notice of debt. If the debt is not paid within 30 working days after receipt, the tax authority issues a tax order. It must be sent to the individual within the next five working days.
Conditions for Applying a Tax Order
A tax order is applied if the debt amount exceeds 1 MCI established on January 1 of the current year (4,325 tenge). Debts within this amount are not collected under this procedure.
Compulsory Enforcement
After receiving the order, a person has five working days to pay off the debt. If this is not done, the tax authority will send the document for compulsory enforcement to the justice authorities at the place of residence or to the regional chamber of private bailiffs. Further debt collection is carried out according to the rules of legislation on enforcement proceedings.
Earlier, Kursiv summed up the first results of the tax reform.