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Home / Codes / Article 187. Collection of tax debts of a taxpayer (tax agent) through the sale of his limited property of the Tax Code of the Republic of Kazakhstan

Article 187. Collection of tax debts of a taxpayer (tax agent) through the sale of his limited property of the Tax Code of the Republic of Kazakhstan

АMANAT партиясы және Заң және Құқық адвокаттық кеңсесінің серіктестігі аясында елге тегін заң көмегі көрсетілді

Article 187. Collection of tax debts of a taxpayer (tax agent) through the sale of his limited property of the Tax Code of the Republic of Kazakhstan

    1. The collection of tax arrears by the tax authority is applied to the limited property of the taxpayer (tax agent) if the taxpayer (tax agent) fails to repay the tax arrears after taking the following enforcement measures:

    1) at the expense of the money in his bank accounts;

    2) from the accounts of his debtors.

    2. A resolution on foreclosure on the limited property of a taxpayer (tax agent) is issued by the tax authority without the consent of the taxpayer (tax agent).  

    3. The sale of the taxpayer's (tax agent's) limited property on account of tax arrears is carried out in accordance with the procedure for the sale of property pledged by the taxpayer and (or) a third party, as well as the limited property of the taxpayer (tax agent), determined by the authorized body.  

 

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

President    

Republic of Kazakhstan     

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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 187. The right to appeal the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

     A taxpayer and a tax agent have the right to appeal against the actions (inaction) of tax officials to a higher tax authority or to a court.

 

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