Kazakhstanis accumulated KZT23bn debts in six months
Photo © Adilbek Tauekelov / Kazpravda.kz
As of the first half of 2021, the amount of tax debt of individuals on the owned property amounted to KZT23 billion, Kazpravda.kz reports with reference to the State Revenue Committee of the Ministry of Finance.
As noted, the main debt amount was formed by the tax on vehicles. Thus, on 594,727 individuals, the arrears are KZT21.5 billion, including the principal amount of KZT17.5 billion, penalties - KZT3.9 billion.
On property tax for 263,802 individuals, the debt amounted to KZT1.1 billion, including the principal amount of KZT877.1 million, penalties - KZT269.9 million.
In addition, on land tax on 261,801 individuals, the debt amounted to KZT409.5 million, including the principal amount of KZT282.7 million, penalties - KZT126.8 million.
Tax legislation provides for the accrual of a penalty for the amount of arrears, for each day of delay in the fulfillment of a tax obligation, while the application of penalties is not provided for by law, that is, only the accrual of penalties.
In addition, in the event of non-fulfillment or improper fulfillment of a tax obligation, the tax authorities are obliged to apply the methods provided for by the tax legislation to ensure the collection of tax arrears in a compulsory manner.
At the same time, tax legislation provides for the obligation of banks to refuse to open a bank account for a taxpayer (both a legal entity, an individual entrepreneur, and an individual) who has tax arrears, arrears in social payments.
This provision does not apply to bank accounts intended for receiving benefits and social benefits paid from the state budget and the State Social Insurance Fund, bank accounts under an educational savings deposit agreement. That is, if a bank account is opened by an individual for these purposes, then the bank has no right to refuse to open it, even if such a person has tax debts.
In addition, it is informed that, according to the Tax Code, in case of non-payment of tax arrears in the amount of more than 1-fold MCI, after 30 working days from the date of delivery of the notice of tax arrears of individuals, the tax authority issues a tax order and sends such a tax order to the justice authorities by territoriality or a regional chamber of private bailiffs for compulsory execution in the manner determined by the legislation of the Republic of Kazakhstan on enforcement proceedings and the status of bailiffs.