In Kazakhstan, tax authorities have been granted the right to collect debts from individuals through a tax order if the debt exceeds one monthly calculation index (MCI). This means that even a small debt of 5,000 tenge can become grounds for enforcement measures, reports infohub.kz.
According to Article 190 of the Tax Code, the collection procedure applies to individuals who are not individual entrepreneurs or private practitioners. However, the rules also apply to debts of individual entrepreneurs and private practitioners if the debt is not related to their entrepreneurial or professional activities.
The procedure begins with notifying the taxpayer of the debt. If the debt is not paid within 30 working days after receiving the notification, the tax authority issues a tax order. This document must be sent to the individual within the next five working days.
It is important to note that a tax order is issued only if the debt exceeds 1 MCI, set on January 1 of the current year (4,325 tenge). Debts within this amount are not collected under this procedure.
After receiving the order, the debtor has five working days to pay the debt. If this does not happen, the tax authority transfers the document for enforcement to the justice authorities at the place of residence or to the regional chamber of private bailiffs. Further collection is carried out in accordance with the legislation on enforcement proceedings.
Earlier, Kursiv summed up the first results of the tax reform.