The State Revenue Department of Astana reminds taxpayers that, pursuant to Article 189 of the Tax Code of the Republic of Kazakhstan, a temporary restriction on leaving the Republic of Kazakhstan may be imposed on the first executives of legal entities, individual entrepreneurs, and persons engaged in private practice.
Such a measure may be applied if the tax debt exceeds the established threshold, remains unpaid for more than three months, and the tax authorities have already taken enforcement measures.
Once the tax debt has been fully repaid or the tax obligation has been terminated, the restriction is lifted in accordance with the procedure established by law.
The State Revenue Department of Astana recommends that taxpayers fulfill their tax obligations in a timely manner and regularly monitor their settlements with the budget in order to avoid the application of enforcement measures.
