On taxes and other obligatory payments to the budget (Tax Code)

Article 119. Suspension of debit transactions with the cash of a taxpayer (tax agent)

1. Suspension of debit transactions with the cash of a taxpayer (tax agent) shall be made in case of failure to pay tax debts by a taxpayer classified in accordance with the risk management system as the category of:

major risk - after one working day from the date of delivery of notice on tax debt repayment;

average risk - after ten working days from the date of delivery of notice on tax debt repayment.

Suspension of debit transactions with the cash of a taxpayer (tax agent) applies to all cash debit transactions at the cash desk, except for operations on:

depositing money to a second-tier bank or an organization carrying out certain types of banking operations for its subsequent transfer in settlement of taxes and payments to the budget provided in Article 189 of this Code, customs payments provided by the legislation of the Republic of Kazakhstan, social contributions, penalties accrued for their late payment, as well as fines to be paid to the budget;

withdrawing clients’ cash from accounts of a second-tier bank or an organization carrying out certain types of banking operations, in the event that an order to suspend debit transactions with cash shall be issued with respect to the second-tier bank or the organization carrying out certain types of banking operations.

An order to suspend debit transactions with the cash of a taxpayer (tax agent) shall be issued in the form approved by the authorized agency in two copies, one of which shall be delivered to the taxpayer by hand against signature or in any other way confirming its dispatch and receipt.

2. A tax authority’s order for suspension of debit transactions with cash is subject to unconditional execution by a taxpayer (tax agent) by transferring cash inflows to the budget within one business day after their receipt.

3. A taxpayer (tax agent) is liable for violating the requirements of this article in accordance with the laws of the Republic of Kazakhstan.

4. A tax authority’s order for suspension of debit transactions with cash shall be canceled by the tax authority within one business day after the debtor’s payment of debts to the budget.