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 heads of legal entities, individual entrepreneurs, and persons engaged in private practice.
Such a measure may be applied if the amount of tax debt exceeds the established threshold, remains unpaid for more than three months, and the tax authorities have already taken enforcement measures to collect the debt.
Once the tax debt has been repaid or the tax liability 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 monitor the status of their settlements with the budget in order to avoid enforcement measures.
