Starting from 2026, enforced collection of tax debt is carried out strictly in stages and directly depends on the amount of the outstanding debt.
Tax debt arises when taxes, mandatory payments, penalties, or fines are not paid within the time limits established by law. If the amount is not paid voluntarily, the state revenue authorities proceed with enforced collection measures.
To ensure that individuals and entrepreneurs clearly understand their rights and the consequences of overdue payments, the State Revenue Department for Almaty explains how this phased procedure works and what measures are applied at each level.
The phased procedure provides for 4 levels of measures, depending on the amount of the debt.
Under the new Tax Code of the Republic of Kazakhstan, the application of measures excludes automatic blocking in the case of a minimal amount of arrears and is linked to the amount of debt expressed in Monthly Calculation Indices (MCI).
If the debt is up to 20 MCI, or KZT 86,500, a warning stage applies, during which bank accounts and cash operations are not blocked. The taxpayer is sent an informational notice regarding the outstanding debt. Penalties continue to accrue on the overdue amount, but business operations and individuals’ personal accounts continue to function as usual.
If the debt exceeds 20 MCI, or KZT 86,500, the tax authority issues an order to suspend debit transactions on bank accounts and cash operations and also issues collection orders for the compulsory recovery of the outstanding amount.
If the debt exceeds 45 MCI, or KZT 194,625, restrictions are imposed on the debtor’s property. In addition, the debt may be recovered from the accounts of the debtor’s debtors.
Debt exceeding 27,000 MCI, or KZT 116,775,000, is subject to an extreme measure applicable in cases of significant indebtedness. If the amount exceeds this threshold and remains unpaid for more than three months, the state revenue authorities may apply to the court to temporarily restrict the right of the company’s chief executive or an individual entrepreneur to leave the Republic of Kazakhstan.
When the debt exceeds 20 MCI, the tax authority sends an official notification. From the date of its delivery, the taxpayer is given 10 business days to repay the debt voluntarily, as well as to conduct a joint reconciliation of settlements if the taxpayer questions the amount or has identified discrepancies.
Important: Appealing the actions of the tax authority does not suspend the application or effect of enforced collection measures. The procedure continues until the debt is repaid in full.
Penalties are accrued for each day of delay, including the day of payment. The rate is 1.25 times the base rate of the National Bank of the Republic of Kazakhstan, and 0.65 for participants in horizontal monitoring.
If debt exceeding the established threshold remains unpaid for more than 4 months, information about the individual entrepreneur or legal entity is published in the public register of debtors on the portal of the state revenue authorities.
To avoid suspension of transactions on bank accounts, restrictions on property, and restrictions on leaving the country, the State Revenue Department for Almaty recommends fulfilling tax obligations in a timely manner and regularly checking the status of the personal account in the Taxpayer Cabinet.
