ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 8, 2018 No. 892

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of February 8, 2018 No. 146 "About some questions of tax and customs administration"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of February 8, 2018 No. 146 "About some questions of tax and customs administration" (it is registered in the Register of state registration of regulatory legal acts at No. 16450, it is published on March 13, 2018 in Reference control bank of regulatory legal acts) the following changes:

1) in the form of the notification on repayment of the tax debt approved by the specified order:

the second to state part in the following edition:

"In case of default of tax debt the following methods of ensuring execution of the tax liability which is not fulfilled in time and measure of recovery by enforcement of tax debt will be applied to you:

1) suspension of account transactions according to bank accounts (except for correspondent accounts) the taxpayer (tax agent) carried according to risk management system to категории*:

high risk level, – after one working day from the date of delivery of the notification on repayment of tax debt;

the average level of risk, – after ten working days from the date of delivery of the notification on repayment of tax debt;

2) suspension of account transactions on cash desk of the taxpayer (tax agent) is made in case of default of tax debt by the taxpayer referred according to risk management system to category:

high risk level, – after one working day from the date of delivery of the notification on repayment of tax debt;

the average level of risk, – after ten working days from the date of delivery of the notification on repayment of tax debt;

3) restriction on hand property of the taxpayer (tax agent) referred according to risk management system to category:

high risk level, – after one working day from the date of delivery of the notification on repayment of tax debt;

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