Article 185. Collection of tax arrears at the expense of money held in the bank accounts of a taxpayer (tax agent) of the Tax Code of the Republic of Kazakhstan

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 1. The collection of tax arrears at the expense of money held in the bank accounts of a taxpayer (tax agent) is carried out by the tax authority in a compulsory manner if the taxpayer (tax agent) fails to repay tax arrears in an amount exceeding the maximum amount of tax arrears.

 2. A collection order is issued by the tax authority to all bank accounts of the taxpayer (tax agent).

 The provisions of the first part of this paragraph do not apply to bank accounts for which foreclosure is prohibited in accordance with the Civil Code of the Republic of Kazakhstan.

 Data on the amount of the taxpayer's (tax agent's) tax debt is taken into account as of the date of the collection order.

 3. Collection orders are revoked by the tax authority upon full repayment of the tax debt.

 4. The forms of collection order and withdrawal of collection order are established by the National Bank.

The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.

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From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.

Article 185. Consequences of filing a complaint (application) to the authorized body or court of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

The filing of a complaint (application) by a taxpayer (tax agent) to an authorized body or court suspends the execution of the notification of the audit results in the part being appealed.

When filing a complaint with the authorized body, the execution of the notification of the results of the inspection in the appealed part is suspended until a decision is made on the complaint.

If a taxpayer (tax agent) submits an application to the court, the execution of the notification of the results of the audit in the part under appeal is suspended from the date the court accepts the application for proceedings until the judicial act enters into force.

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