State revenue authorities in the field of compulsory social insurance:

1. In accordance with the legislation of the Republic of Kazakhstan, monitors the completeness and timeliness of payment of social contributions and (or) penalties accrued in accordance with part one of paragraph 1 of Article 256 of the Social Code.
2. No later than five working days from the date of the formation of debts on social contributions from the payer, classified in accordance with the risk management system provided for by the tax legislation of the Republic of Kazakhstan, to the category of high or medium risk level, sends the payer a notification of the amount of arrears.
3. In case of non-payment of debts on social contributions, suspends expenditure operations on the payer's bank accounts and payers' cash register:

classified in accordance with the risk management system provided by the tax legislation of the Republic of Kazakhstan to the category of high risk, after one working day from the date of delivery of the notification to him;

classified in accordance with the risk management system provided by the tax legislation of the Republic of Kazakhstan to the category of medium risk level, after ten working days from the date of delivery of the notification to him.

By order of the state revenue bodies, banks and organizations engaged in certain types of banking operations are required to suspend spending operations on payers' bank accounts and to comply with instructions regarding the transfer of social contributions and penalties in accordance with the procedure established by the legislation of the Republic of Kazakhstan.

The order of the state revenue authority on the suspension of expenditure operations on the payers' cash register is subject to unconditional execution by the payer by transferring incoming cash to the State Social Insurance Fund no later than one working day following the day of their receipt.

4. The orders of the state revenue body on the suspension of expenditure operations on the payer's bank accounts and payer's cash register shall be canceled by the state revenue body that issued such orders no later than one working day following the day of repayment of debts on social contributions.

5. In case of non-payment of debts on social contributions, the lists of participants in the compulsory social insurance system, in whose favor the debts on social contributions are collected, are submitted to the state revenue body that sent the notification:

1) to payer classified in accordance with the risk management system provided by the tax legislation of the Republic of Kazakhstan as a high-risk category - within five working days from the date of delivery of the notification to him;

2) to payer classified in accordance with the risk management system provided for by the tax legislation of the Republic of Kazakhstan as an average risk level - within fifteen working days from the date of delivery of the notification to him.

6. On the basis of the lists submitted by the payer in accordance with paragraph 5, the state revenue body shall recover the amounts of debts on social contributions forcibly from the payers' bank accounts no later than five working days from the date of receipt of the lists.

Collection of debts on social contributions from payers' bank accounts is carried out on the basis of a collection order of the state revenue authority with the attachment of lists submitted by the payer or agent.

In case of the absence or insufficiency of money in the bank (bank) account (accounts) to meet all the requirements imposed on the client, the bank withdraws the client's money in the order of priority established by the Civil Code of the Republic of Kazakhstan.

If there is no money in the payer's bank account in the national currency, the collection of debts on social contributions is carried out from the payer's bank accounts in foreign currency on the basis of collection orders issued in the national currency by the state revenue authorities.

7. Banks and organizations engaged in certain types of banking operations are required to transfer the amounts of social contributions through the State Corporation on the day of debiting these amounts from the payers' bank accounts.

8. State revenue bodies annually publish in the mass media lists of payers who have debts on social contributions that didn't pay off within more than six months from the date of its occurrence, indicating the payer's identification number, surname, first name, patronymic (if it is indicated in the identity document) of the head and the amount of debt on social contributions.