Article 128. Collection of tax debts of an individual taxpayer that is not an individual entrepreneur, a private practice owner
1. If an individual that is not an individual entrepreneur, a private practice owner fails to pay or underpays tax debts in the amount exceeding 1 monthly calculation index established by the law on the republican budget and effective as of January 1 of a relevant financial year, a tax authority, upon expiration of thirty business days from the delivery of a notice of individuals’ tax debts, shall issue a tax order for collecting tax debts of the individual (hereinafter referred to as a tax order) in the form established by the authorized body and send it to the individual within five business days from its issuance.
2. In the event of non-payment of tax arrears by an individual, the tax authority, no later than five working days from the date of the tax order delivery to be served to an individual as established by paragraph 1 of Article 115 of this Code, shall direct such a tax order to the relevant territorial justice bodies or to the regional chamber of private bailiffs for enforcement as prescribed by the legislation of the Republic of Kazakhstan on enforcement proceedings and the status of bailiffs.
3. A tax order shall be canceled by the tax authority that issued it in the following events:
1) repayment of tax debt by an individual - no later than one business day from the date of tax debt repayment;
2) if the tax debt, for the non-payment of which a tax order was issued, was formed through incorrect calculation (accrual) of taxes - no later than one business day from the date of making adjustments to the taxpayer's personal account;
3) violation of the procedure for issuing a tax order established by this article - no later than three working days from the date of detection of such a fact.
Footnote. Article 128 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021).
Chapter 15. TAX MONITORING
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